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REPORT OP THB v.. THE S T A T E 'OF THE FINANCES FOE THE YE.AR IseSo \ \ \ \ WASHINGTON: GOVERNMENT PRINTING 1866. OFFTCF.. . / ./ INDEX TO REPORT ON THE FINANCES. Pago The Secretary's report -,.l 1 Statement No. 1. Receipts and expenditures for the fiscal year ending June 30, 1864. 43 Statement No. 2. Receipts and expenditures as estimated for the fiscal year ending June 30, 1866 , 44 Statement No. 3. Duties, revenues, and public expenditures during the fiscal year ending June 30, 1864, agreeably to warrants issued, exclusive of trust funds.. 44 Statement No. 4. Receipts and expenditures for the quarter ending September 30,1864, exclusive of trust funds ., 47 Statement No. 5. The indebtedness of the United States „-50 Statement No. 6. Paper money circulation, and domestic exports ..» 56 Eeport of the Comptroller of the Currency 62 Report of the Commissioner of Internal Revenue « 74 Report of the Treasurer , 93 Report of the Register 100 Report of the Solicitor o 107 Report of the First Comptroller 114 Report of the Second Comptroller 116 Report of the First Auditor •- 122 Report of the Second Auditor 123 • Report of the Third Auditor » 128 Report of the Fourth Auditor 137 Report of the Fifth Auditor 146 Reportof the Sixth Auditor. 168 Report ofthe Commissioner of Customs ---.; 170 Report of the Supervising Architect --186 Report of the Light-house Board 192 Report of the Superintendent of the Coast Survey.. r 203 Report of the Supervising Inspector of Steamboats 206 Report of the Director of the Mint 223 Statement No. 7. Gold, silver, and copper coinage at the mint of the United States in the several years from its establishment in 1792, and the coinage at the branch mints and the New York assay office from their organization to June 30, 1864. 250 Statement No. 8. Amount of the pubhc debt on the first day of January in each of the years firom 1791 to 1842 inclusive, and at various dates in subsequent years, to July 1, 1864 252 Statement No. 9. 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, with the receipts from loans and treasury notes, and the total receipts 254 Statement No. 10. 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 interest and principal of the public debt, and total expenditures 256 Statement.No. 11. Domestic exports for fiscal year ending June 30, 1865. 258 Statement No. 12. Foreign exports for fiscal year ending June 30, 1865 261 . Statement No. 13. Imports for fiscal year ending June 30, 1865 264 Statement No. 14. Foreign tonnage, entrances and clearances, by districts, for fiscal year ending June 30, 1865 274 ^^ • '^^)^;Q iv fflDEX. Page. Statement No. 15. Foreign tonnage, entrances and clearances, by countries, for fiscal year ending June 30, 1865 275 Statement No. 36. Domestic tonnage, old admeasurement, by districts, year 1865... 276 Statement No. 17. Domestic tonnage, new admeasurement, by districts, year 1865.. 278 Statenient No. 18. Exports reduced to gold value, Avith imports and exports, compared for fiscal years 1862, 1863, 1864, and 1865 280 Statement No. 19. Gross value of the exports and imports from the beginning of the government to June 30, 1864 " 281 Statement No. 20. Exports and imports of coin and bulhon trom 1821 to 1864, inclusive; also the' excess of imports and-exports during the same years „ . 282 Statement No. 21. Foreign'merchandise imported, exported, and consumed annually from 1821 to 1864, with the population and rate of consumption ;7er capita calculated for each year -283 Statement No..22. .Value of domestic produce and foreign merchandise, exclusive of specie, exported annually from 1821 to 1864 284 Statement No. 23. Export of staple products, breadstuffs, provisions, oils, and animal products for five years.. = 285 Statement No. 24. "Value of leading articles of manufacture exported from 1847 to 1864. 28G Statement No! 25. Amount of the tonnage of the United States annually from 1789 to 1864, inclusive ; also the registered and enrolled and licensed tonnage employed in steam navigation each year » 290 'Statement No. 26. Amount expended at each custom-house in the United States during the fiscal year ending June 30, 1864 292 Statement No. 27. 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 their occupation and compensation 294 ^Statement No. 28. General results of all receipts and disposal of merchandise Avithin the United States during the fiscal year ending June 30, 1864 311 'Statement No. 29. Liabilities of the United States to various Indian tribes under stipulations of treaties, &c 314 "Statement No. 30. Stocks held in trust by the United States for the Chickasaw national fund and the Smithsonian Institution ^. — 327 -.Statement No. 31. General regulation for the purchase of products of the insurreciionary States on government account. » 328 / FINANCE ^ ^ / REPORT. LETT'ER FROM THE SECRETARY OE THE TREASURY, TRANSMITTING His annual report for the year 1865. DECEMBER 5, 1865.—Laid on the table and ordered to be printed. TREASURY DEPARTMENT, December 5, 1865. SIR : I have the honor to transmit to the House of Representatives the annual report of the Secretary of the Treasury, as required by laAv. With great respect, H U G H McCULLOCH. Secretary of the Treasury, Hon. SCHUYLER COLFAX, Speaker of the House of Representatives. REPORT OF THE SECRETARY OE THE TREASURY. TREASURY DEPARTMENT, /, Washington, December 4, 1865. In conformity with law, the Secretary of the Treasury has the honor to submit to Congress his annual report. Next in importance to the great questions involved in the restoration of the federal authority over the southern States, and the re-establishment of civil government therein under the Constitution, are the financial questions, embracing— The currency; The public debt; and The revenue; all of which demand the early and careful attention of Congress. In presenting-these important subjects, with their various connexions, the Secretary is painfully conscious of his. own inability properly to discuss them, difficult as they are, and invohang as they do the national honor and the pecuniary interests of thirty millions of people. He Avill, however, offer as clearly and definitely as he can his own views in relation to them, not doubting that Congress will sustain and carry oiit by appropriate, legislation those that aVe approved by their superior Avisdom, and reject those which are regarded as either impracticable or unsound. The fact that means have been raised, without foreign loans, to meet the expenses of a protracted and very costly war, is evidence not only of the great, resources of the country, but of the^wisdom of Congress in passing the necessary laws, and of ^the distinguished ability of the immediate predecessors of the present Secretary in administering them. I t is hardly necessary to suggest, however, that the legislation which was proper and Avise during the progress of hostilities may not be appropriate or even justifiable in a time of peace. , The right of Congress, at all times, to borrow money and to issue obligation® for loans in such form as may be convenient, is unquestionable; but their authority to issue obligations for a circulating medium as money, and to make these obligations a legal tender, can only be found in the unwritten law which sanctions whatever the representatives of the people, whose duty it is to maintain the government against its enemies, may consider in a great emergency 4 REPORT ON THE FINANCES. necessary to be done. The present legal-tender acts were war measures, and while the repeal of those provisions which made the United States notes lawful money is not now recommended, the Secretary is of the opinion that they ought not to remain in force one day longer than shall be necessary to enable the people to prepare for a return to the constitutional currency. It is not supposed ' that it was the intention of Congress, by these acts, to introduce a standard of A^alue, in times of peace, loAver than the coin standard, much less to perpetuate the discredit Avhich must attach to a great nation which dishonors its own obligations by unnecessarily keeping in circulation an irredeemable paper currency. It has not, in past times, been regarded as the province of Congress to furnish the people directly Avith money in any form. Their authority is " to coin money and fix the value thereof;" and, inasmuch as a mixed currency, consisting of paper and specie, has been found to be a commercial necessity, ^it wo.uld-seem also to be their duty to provide, as has been done by the National Currency act, that this paper currency should be secured beyond any reasonable contingency. To go beyond this., however, and issue government obligations, making them by statute a legal tender for all debts, public and private, is not believed to be, under ordinary circumstances, Avithin the scope of their duties or constitutional powers. The reasons which are sometimes urged in favor of United States notes ag a permanent currency are, the saving of interest and their perfect safety and uniform value. The objections to such a policy are, that the paper circulation of the country • should be flexible, increasing and decreasing according to the requirements of legitimate business, while, if furnished by the government, it would be quite likely to be''governed by the necessities of the treasury or the interests of parties, rather than the demands of commerce and trade. Besides, a permanent government currency would be greatly in the way of public economy, and WQuld give to the party in possession of the government a poAver which it might be under strong temptations'to use for other purposes than the public g o o d keeping the question of the currency constantly before the people as a political' question, than Avhich few things Avould be more injurious to business. But the great and insuperable objection, as already stated, to the direct issue of notes by the government, as a policy, is the fact, that the government of the United States is one of limited and defined powers, and that the authority to issue notes as money is neither expressly given to Congress by the Constitution, nor fairly to be inferred, except as a measure of necessity in a 'great national exigencj^. No consideration of a mere pecuniary character* should induce an exercise by Congress of poAvers not clearly contemplated by the instrument upon wdiich=our political fabric Avas established. The government, in the great contest Avhich hasbeen recently closed, has not sought to increase its own poAvers, nor to interfere Avith the rightful poAvers of the States. The questions decided by the Avar are, that the Union is indissoluble; that Avhatever is essentially opposed to it must be removed; that the federal authority, within its proper sphere', is supreme; and that the validity of acts of Congress REPORT ON THE FINANCES. 5 not to be determined by the States, but by that tribunal which the complex character of the government made a'necessity. It is the croAvning glory of the Constitution that this great war has been Avaged and closed Avithout the poAvers of the government being enlarged or its relations to the States being changed. The issue of United States notes as lawful money Avas a measure expedient, doubtless, and necessary in the great emergency in Avhich it Avas adopted, but this emergency no longer exists, andhoAA^ever desirable may be the saving of interest, and however satisfactory these notes may be as a circulating medium, these considerations will not, it is respectfully submitted, justify a departure from that strict construction of the Constitution given to it previous to the Avar by patriotic me'n of all parties, and which is essential to the equal and harmonious Avorking of our peculiar institutions. The strength of the gOA^ernment has been proved by the manner in Avhich it has carried on the greatest Avar of modern times; it only remains, for the vindication of its excellence and the perfection of its triumphs, that all poAvers exercised for its preservation, but not expressly granted by the Constitution; be relinquished with tke return of peace. While, therefore, the Secretary is of the opinion that the immediate repeal of the legaltender provisions of the acts referred to Avould be unAvise, as being likely to aff'ect injuriously the legitimate business of the country, upon the prosperity of Avliich depend the welfare of the people and the revenues Avhich are necessary for the maintenance of the national credit, and unjust to the holders of the notes, he is of the opinion that not only these provisions but the acts also should be regarded as only temporary, and that the work of retiring the notes Avliich have been issued under them should be commenced Avithout'^delay, and carefully and persistently continued' until all are retired. In speaking of the legal-tender acts, referen,ce has only been made to those which authorized the issue of United States notes. The interestbearing notes Avhich are a legal tender for their face vaflue were intended to be a security rather than a circulating medium, and it would be neither . injurious to the public, nor an act of bad faith to the holders, for Congress to declare that, after their maturity, they shall cease to be a legal tender, Avhile such a declaration would aid the government in its eff'orts to retire them, and is therefore recommended. , \ • ^ The rapidity with Avhich the government notes can be withdrawn Avill depend upon the ability of the Secretary to dispose of securities. The influences of funding upon the money market Avill sufficiently prevent their too rapid with'draw^al. The Secretary, however, believes that a decided movement towards a contraction of the currency is not only a public necessity, but that it will speedily dissipate the apprehension which very generally exists, that the effect of such a policy must necessarily be to make money scarce and to diminish the prosperity of ,the country. It is a well-established fact, which has not escaped the attention of all intelligent observers, that the demand for money increases (by reason of an advance of prices) with the supply, and that this demand is not unfrequently most pressing when the volume of currency is the largest and inflation has reached b , REPORT ON THE FINANCES. the culminating point. Money being an unprofitable article to hold, very little is withheld from active use, and in proportion to its increase prices advance; on the other hand, a reduction of it reduces prices, and as prices are reduced the demand for it falls off; so that, paradoxical as it may seem, a diminution of the currency may in fact increase the supply of it. Nor need there be any apprehension that a reduction of the currency—unless it be a violent ,one—will injuriously affect real prosperity. Labor is the great source of national wealth, and industry invariably declines on an inflated currency. The value of money depends upon the manner in which it is used. If it stimulates productive indusfry, it is a benefit, 'and to the extent only to which it does this is it a benefit. If, on the other hand, it diminishes industiy, and to the extent to which it diminishes it, it is an evil. Even in the form of the precious metals, it may not prove to be wealth to.a nation. The idea that a country is necessarily rich in proportion to the amount of gold or silver which it possesses, is a common and natural but an erroneous one, while the opinion that real prosperity is adva|^ced by an increase of paper money beyond what is absolutely needed as a medium for exchanges bf real values, is so totally fallacious, that few sane men entertain it whose* judgment is not clouded b y t h e peculiar financial atmosphere which an inflation is so apt to produce. An irredeemable paper currency may be a necessity, but it can scarcely fail, if long continued, to be a calamity to any people. G-old and silver are the only proper measure of value. They have been made so by the tacit agreement of nations, and are the necessary regulator of trade, the medium by which balances are settled between different countries and between sections of the same.country. As a universal measure of value they are a commercial necessity. The trade between different nations and between sections of the same country is carried on by an exchange of commodities, but is never equally balanced by them; and unless credits a;re being established, the movements of coin unerringly indicate on which side the balance exists. If the United States.buy of other nations—as they-noAv and too generally do— more than they sell to them, it is evident that' a balance is thus created which must eidier be settled in coin or continued as a debt. That balances between nations should be promptly paid is the dictate of wisdom, because by prompt payment the adverse current is checked before the debtor nation becomes seriously involved; while, on the other hand, if they are . permitted to accumulate, they may; when the day of payment can no longer be deferred, prove not only disastrous to the debtor, but greatly disturb the busi^ ness of the creditor, nation. Even with the vast increase pf gold and silver which has taken place within the last quarter of a century, the specie Avhich is possessed by commercial nations is a very inconsiderable sum in comparison with their foreign and domestic property exchanges; and no nation can afford to continue a traffic which leaves it with a heavy debt tp be paid in the precious metals, unless these metals are a part of its productions, and then only to the , extent that they are productions. When there are no artificial obstacles in the REPORT ON THE FINANCES. 7 Avay, and balances between nations are promptly settled, the flow of coin from one to the other produces but little embarrassment to the debtor nation. The nation that loses coin either diminishes its purchases, or, by a reduction of the prices pf its commodities which the loss occasions, becomes a more inviting market than before, and, by* attracting purchasers, reverses the current and draw3 again to itself the coin of which it had been deprived. All this is well understood; and if trade between nations were carried pn by an exchange of products and a prompt payment of balances in specie, no nation would ever become indebted to another to an extent seriously to affect its prosperity. . ,, . All serious embarrassment growing out of commercial intercourse between the people of different nations results from failure in the prompt payment of balances, and the carrying forward of these balances by extensions of credits. The trade between the different sections of the United States is subject to the same laws. If one section, in the course of trade,becomes a debtor to another, the balances must be carried in the form of debt—always expensive, and generally dangerous to the debtor section—or settled with money. If the measure of value is a convertible currency, and trade and exchanges are left to the natural laws that govern them, settlements take place ° promptly and, without embarrassment to business. The banks of the debtor section are drawn upon by their depositors and note-holders for coin or exchange. This return of notes and withdraAval of deposits, if considerable in amount, produce a contraction of discounts; andthis contraction either checks overtrading, or so reduces the price of products as to increase the demand for them until the current changes and the equilibrium is restored.. . ^ This brief statement of the well-known laws of trade not only illustrates the necessity of prompt payment of balances between the United States and foreign nations and between the different sections of the United States, but the necessity of having everywhere the same standard of value. • It is admitted that pn a coin basis there will be periods of expansion. Times of the greatest^ expansion and speculation in the United States have been, indeed, when the banks 'were nominally paying specie. This was the case prior to the revulsions of 1837 and 1857, the expansion of credits having, in both in, stances, preceded suspension; but this does not militate against the theory just stated. , The great expansion of 1835 and 1836, ending witk the terrible financial collapse of 1837, from the effects of which the country did not rally for years, was the consequence of excessive bank circulation and discounts, and an abuse of the -credit system, stimulated in the -first place by government deposits with the State banks, and swelled by currency and credits until, under the wild spirit of speculation which pervaded the country, labor and production decreased to such an extent that the country which should have been the great food-producing country of the world became an importer of breadstuffs. The balance of trade had been for a long time favorable to Europe and against 8 ' REPORT ON THE FINANCES. the United States, and also in favor of the commercial cities of the seaboard and against the interior, but a vicious system of credits prevented the prompt settlement of balances. The importers established large credits abroad, by means of which they were enabled to give favorable terms to the jobbers. The jobbers,, in turn, were thus, and by liberal accommodations from the banks, able to give ** their own time" to country merchants, who, in turn, sold to their customers on an indefinite credit. It then seemed to be more reputable to borrow money than to earn it, and pleasanter, and apparently more profitable, to speculate than to work; and so the people ran headlong into debt, labor decreased, production fell off, and ruin followed. The financial crisis of 1857 was the result of a similar cause, namely, the unhealthy extension ofthe various forms df credit. But, as in this case the evi* had not been long at work, and productive industry had, not been seriously di minished, the reaction,' though sharp and destructive, was not general, nor were the embarrassments resulting from it protracted. Now, in both these instances the expansions occurred while the business of tha country was upon a specie basis, but it was only nominally so. A false iSystem of credits had intervened, under iwhicli payments were deferred, and specie as a measure of value and a regulator of trade was practically ignored. Everything moved smoothly and apparently prosperously as long as credits could be established and continued, but as soon as payments were demanded and specie was in requisition, distrust commenced, and collapse ensued. In these instances the expansions preceded and contractions folloAved the suspensions, but it will be recollected that while the' waves Avere rising specie ceased to be a regulator, by reason of a credit system which prevented the use of it. Tke present inflation, folloAving the suspension ojf 1861, is the result of heavy expenditures by the government in the prosecution of the war and the introduction of a neAV measure of value in the form of United States and treasury notes as laAvful money. The country, as a whole, notwithstanding the ravages of the war, and the draught Avhich has been made fepon labor, is, by its greatly developed resources, far in advance in real wealth of what it was in 1857, when the last severe financial crisis occurred. The people are now comparatively free from debt; the banks, with their secured circulation and large investments in government securities, although not in an easy condition, and doubtless too much extended, are,it is believed, generally solvent; but the same causes are at work that prpdueed the evils referred to. There is an imm'ense volume of paper money in circulation—under the influence of which prices, already enormously high, are steadily advancing, and speculation is increasing—which must be contracted if similar disasters would be avoided. If the war could have been prosecuted on a specie basis, there would doubtless have been a considerable advance in the prices of those articles Avliich were in demand by the government; but inasmuch as, in the condition of our political affairs, extensive credits could not have been established in Europe, the tendency in this direction would have been kept within reasonable check by the outflow of coin to other nations, which would have been the natural result of the advancing prices in the United States. On a basis of paper money, for which REPORT ON THE FINANCES. 9 there was no outlet, all articles needed for immediate use, of which it became the measure of value, felt and responded to the daily increase of the currency; so that rents and the prices of most articles for which there has been a demand have been, with slight fluctuations, constantly advancing from the commencement of the war, and are higher noAv, with gold at forty-seven per cent, premium, than . they were when it Avas at one hundred and eighty-five. Even those which Avere affected by the fall of gold upon the surrender of the confederate armies, or by the increased supply or diminished demand, are advancing again to former if not higher rates. The expansion has now reached such a point as to be absolutely oppressive to a large portion of the people, while at the same time it is diminishing labor, and is becoming subversive of good morals. There are no indications of real and permanent prosperity in our large importations of foreign fabrics ; in the heavy operations at our commercial marts ; in the splendid fortunes reported to be made by skilful manipulations at the gold room or the stock board; no evidences of increasing Avealth in the facts that railroads and steamboats are crowded with passengers, and hotels with guests; that cities are full to overflowing, and rents and the prices of the necessaries of life, as well as luxuries, are daily advancing. All these things prove rather that a foreign debt is being created, that the number of non-producers is increasing, and that productive industry is being diminished. There is no fact more manifest than that the plethora of paper money is not only undermining the morals of the people by encouraging waste and extravagance^, Ibut is striking at the root of our material prosperity by diminishing labor. The evil is not at present beyond the control of legislation, but it is daily increasing, and, if not speedily checked, will, at no distant day, culminate in wide-spread disaster. The remedy, and the only remedy Avithin the control of Congress, is, in the opinion of the Secretary, to be found.in the reduction of the currency. The paper circulation of the United States on the 31st of October last was substantially as follows : 1. United States notes and fractional currency $454, 218, 038 20 2. Notes of the national banks 185, 000, 000 00 3. Notes of State banks, including outstanding issues of . State banks converted into national banks 65, 000, 000 00 . 704, 218, 038 ]dO The amount of notes furnished to the national banks up to and including th,e Slst of October Avas a little over $205,000,000, but it is estimated that $20,000,000 of these had not then been put into circulation. In addition to the United States , notes, there were also outstanding $32,536,900 five per cent, treasury notes, and $173,012,140 compound interest notes, of which, it would doubtless be safe to estimate that $30,000,000 were in circulation as currency. From this statement it appears that, without including seven and.three-tenths notes, many of the small denominations of which were in circulation as money and all of which tend in some measure to swell the inflation, the paper money 10 REPORT ON THE FINANCES. ofthe country amounted, on the Slst of October, to the sum of $734,218,038 20, which has been daily increased by the notes since furnished to the national banks, and is likely to be still further increased by those to which they are entitled, until the amount authorized by law ($300,000,000) shall have been reached, subject to such reduction as may be made by the withdrawal of the notes of the State banks. . ' The following is a statement of the bank note circulation of the country at various periods of highest and lowest issues prior to the war: January, 1830 $61,324,000 1835 103,692,495 1836 ...- 140,301,038 1837 149,185,890 1843 ' 58,564,000 1856 , './. 195,747,950 1857 ...214,778,822 1858 ',..., 155,208,344 '' . 1860 207,102,000 It will be noticed by this statement that the bank" note circulation of the United States increased from $61,324,000 to $149,185,890 between the 1st of January, 1830, and the 1st of January, 1837, in which latter year the great financial collapse took place; fell from $149,185,890. in 1837, to $58,564,000 in 1843, and rose to $214,778,822 on the 1st of January, 1857, in which year the next sev€-.re crisis occurred; falling during that year to $155,208,344, and rising to $207,102,000 on the 1st of January,, 1860. The folioAving is a statement of bank deposits and loans in the same years: Years. Deposits. • Loans. January 1, 1830 $55,560,000 $200,451,000 1835 83,081,000 365,1(53,000 1836..., 115,104,000 457,506,000 1837 127,397,000 525,115,000 1843..... 56,168,000 254,544,000 1856 212,706,000 634,183,000 1857 .^ \.'. 230,351,000 684,456,000 1858......: 185,932,000 583,165,000 1860 253,802,000 691,945,000 On the SOth of September, the date of their last quarterly reports, the deposits and loans of the national banks (the Secretary has no reliable returns of these items from the few remaining State banks) were as folloAvs : Deposits, indiAddual and government — .. $544, 150, 194 Loans . . . . $485, 314, 029 To which should be added— Investments in United States bonds and' other ^ United States securities.• 42.7, 731,.600 ' y ' —r— • 913,045,629. REPORT ON THE FINANCES. - 11 These figures are a history in themselves, exhibiting not only the past and present condition of the country in matters of exceeding interest, but indicating unerringly the dangerous direction in Avhich the financial current is sweeping. On the 1st of January of the memorable year 1837 the bank note circulation of the United. States was $149,185,890, the deposits were $127,397,000, the loans $525,115,000. In January, 1857, the^ year of the next great crisis, the circulation Avas $214,778,822,-the deposits were $230,351,000, the loans, $684,456,000. There are no statistics to exhibit the amount of specie actually in circulation in those periods, but it would be a liberal estimate to put it at $30,000,000 for 1837, and $50,000,000 for 1857. These were years of great inflation, the effects of which have been already \ referred to—the revulsion of 1837 not only producing great immediate embarrassment, but a prostration which continued until 1843, at the commencement of which year the bank note circulation amounted only to $58,564,000, deposits to $56,168,000, loans $254,544,000—flour having declined' in New York from $10 25 per barrel on the 1st of January, 1837, to $4 69 on the 1st of January, 1843, and other articles in about the same proportion. The reaction in 1857, was severe, but, for the reason before stated, less disastrous and protracted. ' ' On the 30th of September last the deposits of the nationaL banks alone amounted to $544,150,194; their loans—estimating their national securities as a loan to the government—to $913,045,629; both of which items must have been increased during the month of October; while on the Slst of that month the circulation, bank and national, had reached the startling amount of upwards of $700,000,000. Nothing beyond this statement is required to exhibit the present inflation or to explain the causes of the current and advancing prices. If disaster followed the expansions of 1837 and 1857, what must be the consequences of the present expansion unless speedily checked and reduced 1 It is undoubtedly true that trade is carried 'on much more largely for cash than was ever the case previous to 1861, and that tliere is a much greater proper demand for money than there would be if sales were made, as heretofore, on credit. It is also true that there is -a larger demand than formerly for money on the part of manufacturers for the payment of operatives. But, making the most liberal alloAvances fbr the increased wholesome demand arising from these causes and from the advance of the country in business and population, it is apparent from the' foregoing statements, if the advance in prices did not establish the fact, that the circulating medium of the country is altogether excessive. Before concluding his remarks upon this subject, it may be proper for the Secretary, even at the expense of repetition, to notice briefly some of the popular and plausible objections to a reduction of the currency : First. That by reducing prices it Avould operate injuriously, if not. disastrously, upon trade, and be quite likely to precipitate a financial crisis. To this it may be replied, that prices of articles of indis|)ensable necessity are already so high as to be severely oppressive to consumers, especially to persons of fixed and moderate incomes and to the poorer classes. Not only do the 12^ REPORT ON THE FINANCES. interests, but the absolute necessities of the masses, require that the prices of articles needed for their use should decline. Nor is there any reason to apprehend, by any policy that Congress may adopt, so rapid a reduction of prices as to produce very serious embarrassment to trade. The government currency can only, to any considerable extent, be withdrawn by a sale of bonds, and the demand.for bonds^Avill be so affected by the state of the market that a rapid contraction .will be difficult, if not impossible, even if it Avere desirable. There is more danger to be apprehended from the inability of the government to reduce its circulation rapidly enough, than from a, too rapid reduction of it. It is, in part, to prevent a financial crisis, that is certain to come Avithout it, that the Secretary recommends contraction. Prices are daily advancing. The longer contraction is defe'rred, the greater must the fall eventually be, and the more serious Avill be its consequences. It is not expected that a return to specie payments will bring prices back to the standards of former years. The great increase of the precious metals and high taxes will prevent this ; but. this consideration makes it the more important that all improper and unnecessary influences in this direction should be removed. , Again it is urged, that a contraction of the currency "would reduce the public revenues. I t is possible that this might be thd immediate effect, but it would be temporary only. The public revenues depend upon the development of our national resources, upon our surplus productions ; in other Avords, upon labor. The revenues derived from transactions based upon a false standard of A^alue, or from interests that can only flourish in speculative times, are not those upon which reliance can be placed for imaintaining the public credit. What a healthy and reliable business requires is a stable basis. This it cannot have as long as the country is inflicted Avith an inconvertible currency, the value of which, as Avell as the A^alue of the vast prpperty Avliich is measured by it, is fluctuating and unreliable, and maybe, in no small degree, controlled by speculative combinations. It is also urged that the proposed policy would endanger the public credit, by preventing funding; and that it woul|, compel the government' and the people, who are in debt, to pay in a dearer currency than that in which their debts Avere contracted. The Secretary is unable to perceive any substantial ground for this'objection. He cannot understand how the process of funding is likely to be aided by the continuance of prices on their present high level, or how the credit of the government is to be restored by the perpetuation of an irredeemable currency, especially as that currency consists largely of its own notes. While it is hoped that early provision will be made for the commencement of the reduction of the national debt, an early payment of it is not anticipated. Nor is it understood that those who are apprehensive of the effects of contraction entertain the opinion that the present condition of things should be continued until any considerable portion of this debt shall be paid. So far as individu^al indebtedness is regarded, it may be remarked that the people of the United States, if not as free from debt as they Avere six months ago, are much less in debt than they have been in previous years, and altogether REPORT ON THE FINANCES. 13 less than they will be when the inevital)le day of payment comes round, if the volume of paper money is not curtailed. A financial policy which would pre. vent the creation of debts and stimulate the payment of those already existing, so far from being injurious, would be in the highest degree beneficial. It is further urged that a reduction of the government notes would embarrass the national banks, if it did not force many of them into liquidation. To which it may be said that it is better that the banks should be embarrassed noAV than bankrupted hereafter. Their'business and their customers are now under their control. What will be their condition in these respects if the expansion continues and swells a year or two longer it is not difficult to predict. While there has been no unhealthy expansion of credits in the United States for which the banks have not been largely responsible, there has been none by whicli they have not been ultimately the losers. Unless their sentiments are misunderstood by the Secretary, the conservative bankers of the country are ° quite unanimously in favor of a curtailmelit of the currency, with a vicAv to an early return to specie payments. Again, it is said that the excessive bank deposits have as much influence in creating and sustaining high prices as a superabundant currency. This is unquestionably true; but it is also true that excessive deposits are the effect of excessive currency, and that whenever the currency is reduced there will be, at least, a corresponding if not a.greater reduction of deposits. The last objection Avhich will be noticed to. the measure recommended is that it Avould, by reducing the rate of foreign exchanges, reduce exports and increase imports. It is doubtless true that a high rate of exchange did for a time increase the exportations of our productions, and diminish the importation of foreign articles, but this advantage was much more than counterbalanced by the largely increased expenses of the government and of the people resulting from the very, cause that produced the high rate of exchange. Besides, this apparent advantage no longer exists. The advance of prices in the United States, notwithstanding the continued high rate of European exchange, is now checking, exports and inviting imports, and is creating a balance in favor of Europe that is likely to be the greatest obstacle in the way of an early resumption of specie payments. Nor must it be forgotten, that while the export of our productions was stimulated by the high rate of exchange, this very high rate of exchange enabled Europe to purchase them at exceedingly IOAV prices. Unless an unusual demand for our products is created in Europe by extraordinary causes, it will be ascertained, by reference to the proper tables, that our "^imports increase, and our exports diminish, under the influence of a redundant currency. But reference to figures is hardly necessary to substantiate this proposition. It is substantiated by the statement of it. A country in which high prices prevail is an inviting one for sellers, but an uninviting one for pur chasers. Such a country is unfortunately the United States at the present time. In orpler, however, that there may be no misapprehension on this point. 14 REPORT ON THE ,FINANCES. the attention of Congress is respectfully called to a clear and interesting paper -from Dr. Elder, statistician of this department, accompanying this report. Every consideration, therefore, that has been brought to the mind of the • Secretary confirms the cprrectness of the views he has presented. If the business of the country rested upon a stable basis, or if credits could be kept from being still further increased, there would be less.occasion for solicitude on this subject. , But such is not the fact. Business is not in a healthy condition; it is speculative, feverish, uncertain. Every day that contraction is deferred increases the difficulty of preventing a financial collapse. Prices and credits will not remain as they are. The tide will either recede or advance; and it will not recede without the exercise of the controlling power of Congress. The Secretary, therefore, respectfully but earnestly recommends— First. That Congress declare that the compound interest notes shall cease to be a legal tender from the day of their maturity. Second. That the Secretary be authorized, in his discretion, to sell bonds of the United States, bearing interest at a rate not exceeding six per cent., and redeemable and payable at such periods as may be conducive to the interests of the government, for the purpose of retiring not only compound interest notes, but the United States notes. It is the opinion of the Secretary, as h^s been already stated, that the process ,of contraction cannot be injuriously rapid; and that it Avill not be necessary to retire more than one hundred, or, at most, two hundred millions of United States notes, in addition t;o the compound notes, before the desired result will be attained. But neither the amount of reduction, nor the time that will be required to bring up the currency to the specie standard, can now be estimated with any degree of accuracy. The first thing to be done is to establish the policy of contraction. When this is effected, the Secretary belicA^es that the business of the country Avill readily accommodate itself .to the proposed change in the action of government, and that specie payments may be restored without a shock to trade, and without a diniinutiou of the public revenues or of productive industry. At the close of a great Avar, which has been waged on both sides .with a vigor and energy; and Avith an expenditure of money, without a precedent in history, the people of the United Statues are incumbered with a debt AA^hich .requires the immediate and careful consideration of their representatives. Since the commencement of the special session of 1861, the most important' subject which has demanded and received the attention of Congress has been that of providing the means to prosecute the war; and the success of the government in raising money is evidence of the wisdom of the measures devised for this purpose, as well as of the loyalty of the people and the resources of the country. No nation within the same period ever borrowed so largely, or Avith so much facility.- It is noAv to be demonstrated that a republican government can not only carry on a Avar on the most gigantic scale, and create a debt of immense magnitude, but can place this debt on a satisfactory basis, and meet every engagement Avith fidelity. The same wisdom which has been exhibited REPORT ON THE FINANCES. 15 by the national councils in providing the means for preserving the national unity, will not be wanting in devising measures for establishing the national credit. The maintenance of public faith is a national necessity. Nations do not and cannot safely accumulate moneys to be used at a future day, and exigencies are constantly-occurring in which the richest and most poAverful are under the necessity of borrowing. The millennial days, when nations shall beat their SAvOrds into ploughshares and their spears into pruning-hooks, and learn war no more, are yet, according to all existing indications, far in the future. Weak and defaulting nations may maintain, a nominally independent existence, but it will be by reason of the jealousies, rather than the forbearance, of stronger powers. No nation is absolutely safe which is not in a condition to defend itself; nor can it be in this condition, no matter how strong in other respects, without a well-established financial credit. Nations cannot, therefore, afford to be unfaithful to their pecuniary obligations. Credit to them, as to individuals, is money; and money is the Avar power of the age. But for the unfaltering confidence of the people of the loyal States in the g09d faith of the government, the late rebellion would have been a success, and this great nation, so rapidly becoming again united and harmonious, would have been broken into weak and belligerent fragments. But the public faith of the United States has higher considerations than these for its support. It rests not only upon the interests of the people, but upon their integrity and virtue. The debt of the United States has been created by the people- in their successful struggle for undivided and indivisible nationality. I t is not a debt imposed upon unwilling subjects by despotic authority, but one incurred by the people themselves for the preservation of their government— by the preservation of which, those who have been leagued together for its overthrow are to be as really benefited as those who have been battling for its maintenance. As it is'a debt voluntarily incurred for the common good, its burdens will be cheerfully borne by the people, who wiH not permit them to be permanent. The public debt of the United States represents a portion of the accumulated wealth of the country. While it is a debt of the nation, it becomes the capital ofthe citizen. The means of the merchant,, the manufacturer and farmer, and also those of the workingman and the soldier, have been liberally invested in it; and it is an interesting fact—a practical evidence of the,great resources of the country—that so large an amount o£ their wealth could be loaned by the people to the government without embarrassing industrial pursuits. Notwithstanding more than two thousand millions of dollars of the means of the people of the United States have been thus loaned, no branch of useful industry has Suffered by the investment. It is undoubtedly true, that, if the Avealth which has been invested in United States securities could have been ernployed in agriculture, in commerce, in mining and manufactures—in opening farms and the better improvement of those already under cultivation, in building railroads and ships, in working the mines, and in increasing the variety and amount of our manufactures—the nation would have been far in advance of what it now is in 16 REPORT ON THE FINANCES. material prosperity. But it is also true, that, notwithstanding the large investments by the people of the United States in the securities of their government; notAvithstanding, also, more than tAvo millions of men, in the northern States alone, were, for longer or shorter periods, in the military service, and at least seven hundred thousand for a good part of the time the war continued were constantly under arms; and notwithstanding the immense waste of life, consequent upon operations so extensive and battles so sanguinary as characterized this memorable struggle, the larger part of the country has still, since eighteen hundred and sixty, progressed both in wealth and population. The loyal States have advanced in material prosperity in spite of the great drain that has been made upon them; and now that the war is closed, the Union is no longer in peril, and the men that made the armies on both sides so effective and formidable are to be again employed in profitable pursuits, the onward march of >the country—even if a temporary reaction^ as a result of the war, and the redundancy of the currency, shall be experienced—will be decided and resistless. The debt is large^; but if kept at home, as it is desirable it should be, with a judicious system of taxation it need not be oppressive. It is, hoAvever, a debt. While it is capital to the holders of the securities, it is still a national debt, and an incumbrance upon the national estate. Neither its advantages nor its burdens are or can be shared or borne equally by the people. Its influences ai;e anti-republican. It adds to the poAver of the Executive by increasing federal patronage. I t must be distasteful to the people because it fills the country with informers and tax-gatherers. It is dangerous to the public virtue, because it involves the collection and disbursement of vast sums of money, and renders rigid national economy almost impracticable. It is, in a Avord, a national burden, and the work of,^removing it, no matter how desirable it may be for individual investment, should not be long postponed. As all true men,desire to leave to their heirs unincumbered estates, so should it be the ambition of the people of the United States to relieve their descendants of this national mortgage. We need not be anxious that future generations shall share the burden with us. Wars .are not at an end, and posterity will haA'-e enough to do to take care ®f the debts of their own creation. Various plans have been suggested for the payment of the debt; but the Secretary sees no way of accomplishing it but by an increase of the national income beyond the national expenditures. In a matter of so great importance as this, experiments are out of place. The plain, beaten path of experience is the only safe one to tread. The first step to be taken is, to institute measures for funding the obligations that are soon to mature. The next is, to provide for raising, in a manner the least odious and oppressive to taxpayers, the revenues necessary to pay the interest on the debt, and a certain definite amount annually for the reduction of the principal. The Secretary respectfully suggests that on this subject the expression of Congress should be decided and emphatic, It is of the greatest importance, in the management of a matter of so surpassing interest, that the right start should be made. ' Nothing but revenue.will sustain the national credit, and nothing less than a fixed policy for the reduction of the public debt will be likely to prevent its increase. REPORT ON THE FINANCES. 17 On the Slst day of October, 1865, since which time no material change has taken place, the public debt, AAdthont deducting funds in the treasury, amounted to $2,808,549,437 55, consisting ofthe folloAving items: Bonds, 10-40's, 5 per cent., due in 1904, $172, 770, 100 00 Bonds, Pacific Railroad, 6 per cent., due in 1895 1,258,000 00 Bonds, 5-20's,6 per cent., due in 1882, 1884, and 1885 659, 259, 600 00 Bonds, 6 per cent., due in 1881....... 265, 347, 400 00 Bonds, 5 per cent., due in 1880 18, 415, 000 00 Bonds, 5 per cent., due in 1874 20, 000, 000 00 Bonds, 5 per cent., due in 1871 .. 7, 022, 000 00 $1, 144, 072, 100 00 Bonds,^ 6 per cent., due in 1868 . . . •, Bonds, 6 per cent., due in 1867. Compound interest notes, due in 1867 - and 1868. 7-30 treasury notes, due in 1867 and 1868 , 8, 908, 341 80 9, 415, 250 00 173,012,141 00 830,000,000 00 1, 021, 335, 732 80 Bonds, Texas indemnity, past due Bonds, treasury notes, &c., past d u e . . Temporary loan, ten days' notice Certificates of indebtedness, due in 1866 Treasury notes, 5 per cent., December 1, 1865 United States notes Fractional currency 760, 000 00 613, 920 09 . 99, 107, 745 46 55, 905, 000 00 32,5^6,901 00 : 428, 160, 569 00 26, 057, 469 20 1, 373, 920 09 187, 549, 646 46 454,218,038 20 2,808,549,437 55 The following is a statement of receipts and expenditures for the fiscal year ending June 30, 1865 : Balance in treasury agreeably to warrants, July 1, 1864, $96, 739, 905 73 Receipts from loans applicable to expenditures $864, 863, 499 17 Receipts from loans applied to payment of public debt 607,361,241 68 1,472,224,740 85 Receipts from customs Receipts from lands o ^. 2 F 84, 928, 260 60 996, 553 31 18 ' ' REPORT ON THE FINANCES. Receipts from direct tax . . . . . . . . . . . . . . $1,200, 573 03 Receipts from internal r e v e n u e . . . . . . . . 209, 464, 215 25 Receipts from miscellaneous sources 32,978,284 47 ' — $329,567,886 66 1, 898, 532 533 24 EXPENDITURES. Redemption of public d e b t . . . . . . For the civil service For pensions and Indians . . . , For the War Department. For the Navy Department For interest on public d e b t . . . . . , ..., $44,-765, 558 14, 258, 575 ; . 1, 031, 323, 360 122, 567, 776 77, 397, 712 . $607, 361, 241 68 12 38 79 12 00 -1,290,312,982.41 1,897,674,224 09 Leaving a balance in the treasury on the 1st day of July, 1865; o f - . . . . . : . . . . . . . . . $858,309 15 ; The following statement exhibits the items of increase and decrease of the public debt for the fiscal year 1865 : . . . Amount of public debt June SO, 1 8 6 5 . . . . . . . . . . . . . . . . $2,682,593,026 53 Amount of public debt June SO, 1864 1, 740, 690, 489 49, Total increase . . . . . . . . . . . i.....,.;: Which increase was caused as follows, by— ' Bonds, 6 per cent., act July 17, 1861. .$29, 799, 500 00 Bonds, 6 per cent., act February 5, 1862. 4,000,000 00 Bonds, 6 per cent., act March 3, 1 8 6 3 . . 32, 327, 726 66 Bonds, 6 per cent., act J u n e SO, 1864.. 91, 789, 000 00 . ,. .". ;, .., . , Bonds, 5 per cent., act March 3, 1864. - -: • Bonds, 6 per cent, acts J u l y 1, 1862, and July 2, 1864, issued to Central Pacific Railroad Company, interest payable in lawful money. Treasury notes, 7-30, acts June 30, 1864, and March 3, 1865, interest payable in lawful money.. . . V ^ . . . . . . . . Compound interest notes, 6 per cent., act June 30, 1864 ..:,.. $178,756,080 00 Temporary loan, 6 per cent., act J u l y , 11,1862 ..-.,.......:,.. 17,386,869 96 . ,941,902,53704 . $157,916,226 66 99, 432, 350, 00 * 1, 258, 000 00 671, 610, 400 00 ' 196, 142, 949 96 EEPORT ON THE FINANCES. 19 United States notes, acts February 25, 1862, July 11,1862, and January 17, 1863 ... Fractional currency, act March 3, 1863 Gross increase... From which deduct for payments— Bonds, 6 per cent., act J u l y 21, 1 8 4 2 . . . . $1,400 Treasury notes, 6 per cent., acts December 23, 1857, and March 2, 1 8 6 1 . . . . . ^ 5 8 , 800 Bonds, 5 per cent., act September 9, 1850,. . (Texas i n d e m n i t y ) . . . . . . 1, 307, 000 Treasury notes, 7-30, act J u l y 1 7 , 1 8 6 1 . . 30, 212, 300 Certificates of indebtedness, 6 per cent., act March 1,1862 . . . . . . . . . . . . . . 44, 957, 000 Treasury notes, 5 per cent., one and tAvoyear, act March 3, 1 8 6 3 . . . . . . . . . . . . . I l l , 132, 740 United States notes, acts J u l y 17, 1861, and February 12,1862 .... 308, 396 Postal currency, act July 17, 1 8 6 2 . . . . . . 5, 252, 147 — Net increase. $1, 509, 295 16 7, 363, 098 85 1,135,232,320 63 00 00 / 00 00 . ^ 00 00 25 34 — 1 9 3 , 3 2 9 , 7 8 3 59 941,902,537 04 In the report of the Secretary for the year 1864, there was excluded from the public debt the sum of $77, 897, 347 02, which amount had been paid out, of the treasury, but had not been reimbursed to the Treasurer by w^arrants, and was not reimbursed until after the commencement of the next fiscal year. This explains the difference between $18, 842, 558 71, assumed in that report as the balance iti the treasury J u l y 1, 1864, and $96, 739, 905 73, the balance according to the warrant account, as above stated. The following is a statement of the receipts and expenditures for the quarter ending September 30, 1865: Balance in treasury, agreeable to warrants, J u l y 1, 1 8 6 5 . . $858, 309 15 Receipts from loans applicable to expenditures........ $138,773,097 22 Receipts from loans applied to payment ^ ^of public d e b t . . . . 138,409,163 35 \ 277,182,260.57 Receipts f r o m c u s t o m s i . . . . . . . . . . . . . . . 47, 009, 583 03 Receiptsfromlands..............%..132,890 63 Receipts from direct tax .... 31, 1 1 1 3 0 Receipts from internal r e v e n u e . . . . . . . . 96,618,885 65 Receipts from miscellaneous s o u r c e s . . . . 18, 393, 729 94 —-^ 162,186,200 55 44.0, 226, 7K0 21 20 REPORT ON THE FINANCES EXPENDITURES. For For For For For For the redemption of public debt the civil service. pensions and Indians the War Department the Navy Department interest on the public debt $138, 409, 163 10, 571, 460 6, 024, 241 165, 369, 237 16, 520, 669 36, 173, 481 35 99 86 32 81 50 $373, 068, 254 83 Leaving a balance in the treasury on the 1st day of October, 1865, of $67, 158, 515 44 The Secretary estimates that the receipts for the remaining three quarters of the year ending June 30, 1866,will be as follows: Balance in treasury October 1, 1865 $67,158, 515 44 Receipts from customs $100,000,000 00 Receipts from lands , 500, 000 00 Receipts from internal revenue 175,000,00000 Receipts frora miscellaneous sources 30, 000, 000 00 ^ ' 305,50*0,000 00 ' ^ 372, 658, 515 44 The expenditures, according to the estimates, will be: For For For For For the civil service.. / . pensions and Indians the War D e p a r t m e n t . . . . . . . . . . the Navy Department,.,., interest on public debt Deficiency...... $32, 994, 052 12, 256, 790 307, 788, 750 35, 000, 000 96, 813, 868 ~ ...---- - 38 94 57 00 75 ; 484,853.462 64 112,194,947 20 The receipts for the year ending June SO, 1867, are estimated as folloAvs : From From From From . customs , . , . . . . . . . . - . . , .$100, 000, 000 internal revenue. . . , . _ . . . > , , . , , . . 275,000,000 lands ........... ,,.. 1,000,000 miscellaneous s o u r c e s . . . , 20, 000, 000 , ' ^ — OO' 00 00 00 The expenditures, according to the estimates, will be : For the civil service: For pensions and Indians $42,165, 599 47 17, 609, 640 23 $396,000,000 00 REPORT ON THE FINANCES. 21 For the War D e p a r t m e n t . . . . . . $39, 017, 416^ 18 For the Navy Department 43, 982, 457 50 Fortheinterest on the public d e b t . . . . 141,542,068 50 $284,317, 181 88 Leaving a surplus of estimated receipts over estimated expenditures, of. -. ^. •..- I l l , 682, 818 ,12 The debt of the United States Avas increased during the fiscal year ending June 30,1865, $941,902,537 04, and during the first quarter of the present fiscal year $38,773,097 22. The Secretary has, however, the satisfaction of being able to state that during the months of September and October the public debt Avas diminished to the amount of about thirteen millions of dollars. If the expenditures for the remaining three quarters of the present fiscal year shall equal the estimates, there will be a deficiency, to be provided for by loans, of $112,194,947 20, to which must be added $32,536,901 for the ^VQ per cent, treasury notes, (part of the public debt,) which become due the present month, and are noAv being paid out of moneys in the treasury, and all other payments Avhich may be made on the public debt. The heavy expenditures of the last fiscal year, and of the months of July and August of the present fiscal year, are the result of the gigantic scale on which the war Avas prosecuted during a portion of this period, and the payment of the officers and men mustered out of the service. The large estimates of the ' War Department for the rest of the year are for the payment of troops which are to remain in the service, and of those which are to be discharged, and for closing up existing balances. The statement of the probable receipts and expenditures-^for the next fiscal year is, in the highest degree, satisfactory. According to estimates which are believed to be reliable, the receipts of that year will be sufficient to pay all current expenses of the government, the interest on the public debt, and leave the handsome balance of $111,682,818 12 to be applied toward the payment of the debt itself. By the statement of the public debt on the Slst of October, it appears that, besides the compound interest, the United States, and the fractional notes, The past-due debt amounted t o . . . . . . . . . . . . . . . . . . $1,373,920 09 The debt due in 1865 and 1866, t o . . : . , 187,549, 646 46 The debt due in 1867 and 1868, to . . . . . . . . . . . . . 848, 323, 591 80 During the month of October about $50,000,000 of the compound interest notes were funded in 5-20 six per cent, bonds under the provisions of the act of March 3, 1865. The Secretary would be gratified if the treasury could be put at once in a condition to obviate the necessity of issuing any more certificates of indebtedness, or raising money by any kind of temporary loans ; but he may, for a short period, be obliged to avail himself of any means now authorized by law for meeting current e x p c s e s and other proper demands" upon the treasury. 22 REPORT ON THE FINANCES. Ofthe debt falling due in 1867 and 1868, $830,000,000 consist of 7 3-10 notes. It may be regarded as premature to fund any considerable amount of these notes within the ,next year; but in view of the fact that they are convertible into bonds only at the pleasure of the holders, it Avill be evidently prudent for Congress to authorize the Secretary, whenever it can be advantageously done, to fund them in advance of their maturity. The Secretary has already recommended that he be authorized to sell bonds ofthe United States, bearing interest at a rate not exceeding six per cent., for the purpose of retiring treasury notes and United States notes. He further recommends that he be authorized to sell, in his discretion, bonds of a similar character to meet any deficiency for the present fiscal year, to reduce the temporary loan by such an amount as he may deem advisable, to pay the certificates of indebtedness as they mature, and also to take up any portion of the debt maturing prior to 1869 that can be advantageously retired. It is not probable that it will be advisable, even if it could be done without pressing them upon the market, to sell a much larger amount of bonds within the present or the next fiscal year than Avill be necessary to meet any deficiency of the treasury, to pay the past-due and maturing obligations of the government, and a part of the temporary loan, and to retire an amount of the compound interest notes and United States notes sufficient to bring back the business of the country to a healthier condition. But no harm can result from investing the Secretary with authority to dispose of bonds, if the condition of the market will justify it, in order to anticipate the payment of those obligations that must soon be provided for. When the whole debt shall be put in such a form that the interest only can be demanded until the government shall be in a condition to pay the principal, it can be easily managed. It is undeniably large, but the resources of the country are even now ample to carry and gradually to reduce it; and with the labor question at the south settled on terms just to the employer and to the laborer, and with entire harmony betAveen the different sections, it will be rapidly diminished, in burden and amount, by the growth of the country, Avithout an increase of taxation. The following estimate of the time which would be required to pay the national debt (if funded at five per cent, and at ^ve and one-half per cent.) by the payment of two hundred millions of dollars annually on the interest and principal, and also of the diminution of the burden of the debt by the increase of productions, may not be without interest to Congress and to taxpayers. The national debt, deducting moneys in the treasury, was, on the Slst of October, 1865, $2,740,854,750. Without attempting a nice calculation of the amount, it may reach, when all our liabilities shall be accurately ascertained, it seems safe to estimate it, on the 1st of July, 1866, at three thousand millions of dollars. The amount of existing indebtedness yet unsettled, and the further amount that may accrue in the interval, are not now capable of exact REPORT ON THE FINANCES. , 23 estimation, and the revenue of the same period can be only approximately calculated; but it will be safe to assume that the debt will not .exceed the sum named. The annual interest upon three thousand millions, if funded at five and onehalf per cent, per annum, would be one hundred and sixty-five millions; but if funded at five per cent., it would be one hundred and fifty millions. NoAv, if two hundred millions per annum should be applied, in half-yearly instalments of one hundred millions each, in payment of the accruing interest and in reduction of the principal funded at the higher rate of five and one-half per cent., the debt would be entirely paid in thirty-two and one-eighth years. At five per cent, per annum it AVOiild be extinguished, by the like application of one hundred millions every six months, in a little over twenty-eight years. At the higher rate, the sum applied in the first year in reduction of the principal of the debt would be thirty-five millions of dollars ; in the last or thirtysecond year, when the interest would be diminished to a little over nine millions, about one hundred and ninety-one millions of the uniform annual payment would go to the reduction of the principal. On the assumption that the debt may be funded at 5 per cent., fifty millions Avould be applicable to the reduction of the principal in the first year, and in the twenty-eighth or last year of the period—the interest falling to less than eight millions—one hundred and ninety-two millions of the annual payment Avould go to the priucipal. The annual interest accruing upon scA^enteen hundred and twenty-five millions of the debt on the Slst of October last averages 6.62 per cent. A part of this sum is noAv due, another portion will be payable next year, and the balance Avill be due or payable, at the option of-.the gOA^ernment, in 1867 and 1868. If these seventeen hundred and' twenty-five millions shall be funded or converted into five per cents by the year 1869, the average interest of the Avhole debt will be 5.195 per cent. In the year 1871, if the debt then maturing should be funded at the same rate, the average interest would be reduced to 5.15, and in 1881 to 5 per cent., excepting the bonds for fifty millions to be advanced in aid of the Pacific railroad at 6 per cent., Avhich Avill have thirty years to run from their- respective dates. The interest of these bonds, added to the supposed 5 per cents, would, in 1881, make the average rate of the entire debt five and three one-hundredths of one per cent, until the Avhole should be discharged. In these calculations of the average rate of interest upon the funded debt the outstanding United States notes and fractional currency are not embraced. Whatever amount of these four hundred and fifty-four millions may eventually be funded at five per cent, per annum Avill proportionally reduce the average rates of interest upon the Avhole debt.. By the terms and conditions of some portion of the debt, the interest on the whole cannot be reduced to exactly five per cent, unless money may be borroAved at some stage of the process at a trifle below 5 per cent. A bonus of one-tenth of one per cent., paid by the bidders for five per cent, loans, would more than 24 REPORT ON THE FINANCES. cover the excess, the probability of AAdiich fully warrants the calculation submitted as to the payment of the total debt at this rate. It must be observed, also, that the assumed principal of the debt in July, 1866, must undergo'Some diminution before the funding in 1867,1868, and. 1869 begins. If only one hundred millions shall be paid off in these three years, the principal, thus reduced to tAventy-nine hundred millions, would be extinguished by the process already stated in twenty-nine years, if funded at 51 per cent., and if at 5 per cent, in something less than twenty-seven years. And it is well worthy of attention that one hundred millions less principal at the commencement of the process of payment Avill save four hundred millions in round numbers in the end if the rate is 5J per cent., and three hundred millions if 5 per cent. The burden of a national debt is, of course, relative to the national resources, and these resources are not, strictly speaking, capital, but the current product of the capital and industry of the country. T h e annual product, however, is found to bear a certain ratio to capital, and this ratio may be conveniently and safely used in computing the probable resources which must in the future meet the national requirement for the payment of interest and extinguishment of the debt. It has been estimated by one who has made this subject a study, that the products of agriculture, manufactures, mining, mechanic arts, commerce, fisheries, and forests, in the year 1850 were at 28.9 per cent, of the value of the real and personal property of the United States. A similar calculation makes the products of 1860 26.8 per cent, of the wealth of the country in that year, as fixed by the census returns. In the calculation submitted, the annual products of. capital and industry are taken, for convenience, at 25 per cent, of the capital wealth of the country, and the capital of each decennial year of the thirty that our national debt may run before its extinguishment by the application of two hundred millions per annum to the payment of its principal and interest, is here estimated upon the basis of its amount and increase as given by the census of 1860. In the year 1860 the real and personal property of the Union was valued (slaves excluded) at fourteen thousand one hundred and eighty-three millions of dollars. Of this amount the States lately in insurrection held three thousand four hundred and sixty-seven millions, being, an increase upon the like property in 1850 of 139.7 per cent. The property ofthe loyal States was valued at ten thousand seven hundred and sixteen millions, an increase of 126.6 per cent, over 1850; together, averaging a decennial increase of 129.7 per cent. Now, taking the increase of wealth in the loyal States in the ten years from 1860 to 1870 at 125 per cent., we have, as their capital in 1870, tAventy-four thousand one hundred and eleven millions; and if we put the wealth of the other States at the same figure as. in 1860, without allowing any thing for increase, we have a capital for 1870 of twenty-seven thousand ^VG hundred and seventy-eight millions. This sum gives us the product of the year at six thousand eight hundred and ninety-four and a half millions, upon Avliich a payment on the debt of two hundred millions is 2.9 per cent. If we add but 25 per cent, to the wealth of 1860 for the States lately in insurrection, as their probable REPORT ON THE FINANCES. 25 valuation in 1870, the charge of two hundred millions upon the products of that year will be 2.81 per cent. But, allowing all that can be claimed in this respect, and taking the lowest estimate for 1870 as the basis for calculating the wealth aud products of the year 1880, 125 per cent, increase in this period gives a capital of sixty-two thousand and fifty millions, and a product of fifteen thousand five hundred and twelve millions, upon which sum a charge of two hundred millions falls to 1.29 per cent. In 1890, the wealth, estimated at an increase of only 100 per cent, upon that of 1880, gives the year's products at thirty-one thousand and tAventy-five millions, upon Avhich tAvo hundred millions amounts to only 0.644 per cent., or less than two-thirds of one per cent., and in the year 1900 the tax upon the products of the year would fall to 0.322 per cent., or less than one-third of one per cent. To this charge upon the resources of the country if there be added one hundred and forty millions of 1870 for all other expenditures, one hundred and fifty millions in 1880, one hundred and sixty millions in 1890, and one hundred and seventy millions in 1900, the estimated total expenditure will be 4.93 per cent, of the products of capital and industry in 1870, 2.26 per cent, in 1880, 1.17 per cent, in 1890, and barely seven-tenths of one per cent, in 1900. Or, in general statement, the total estimated charges of the national gOA'-eriiment for the payment of the debt in thirty years, and all other ordinary expenses, begin at less than 5 per cent, of the resources of the country, and end in seven-tenths of one per cent. These estimates, and the basis upon which they rest, are sustained by the result of English experience upon a debt one-third larger than ours, Avith ordinary and ^extraordinary expenses at least one-half larger than ours are likely to reach, and borne through a period of much less wealth-producing power. The government charges for all expenditures fifty years ago took one pound in six of the products of Great Britain, but these charges have noAV fallen to one pound in nine. We commence our national burdens with resources that, in the very first year, will be required to bear an aggregate of less than 5 per cent., or one dollar in tAventy. I t is true that many circumstances may occur to prevent the accomplishment of these anticipated results; but the estimates have been made upon Avhat are regarded as reliable data, and are Avell calculated to encourage Congress in levying taxes, and the people in paying them. After careful reflection, the Secretary concludes that no act of Congress (except for raising the necessary revenue) would be more acceptable to the people, or better calculated to strengthen the national credit, than one Avhich should proAdde that tAvo hundred millions .of dollars,, commencing Avith the next fiscal year, shall be annually applied to the payment of the interest and principal of the national debt. The estimates for the next fiscal year-indicate that-a very much larger amount could be so applied without an increase of taxes. Before concluding his remarks upon the national debt, the Secretary would suggest that the credit of the five-twenty bonds issued under the acts of Feb- 26 REPORT ON THE FINANCES. ruary 25, 1862, and June 30, 1864, Avould be improved in Europe, and, consequently, their market value advanced at home, if Congress should declare that the principal, as well as the interest, of these bonds is to be paid in coin. The policy ofthe government in regard to its funded debt is well understood in the United States, but the absence of a provision in these acts that the principal of the bonds issued under them should be paid in coin, while such a provision is contained in the act under which the ten-forties Avere issued, has created some apprehension in Europe that the five-twenty bonds might be called in at the expiration of five years, and paid in United States notes. Although it is not desirable that our securities should be held out of the United States, it is desirable that they should be of good credit in foreign markets on account of the influence Avhich these markets exert upon our OAvn. It is, therefore, important that all misapprehensions on these points should be removed by an explicit declaration pf Congress that these bonds are to be paid in coin. In view of the fact that the exemption of government securities from State taxation is, by many persons, considered an unjust discrimination in their favor, efforts may be made to induce Congress to legislate upon the subject of their taxation. Of course, the existing exemption from State and municipal taxation of bonds and securities now outstanding will be scrupulously regarded. That exemption is a part of the contract under which the securities haVe been issued and the money loaned thereon to the government, and it would not only be uliconstitutional, but a breach of the public faith of the nation to disregard it. It would also, in the judgment of the Secretary, be uuAvise for Congress to grant to the States the power, Avhich they Avill not possess unless conferred by express congressional enactment, of imposing local taxes upon securities of the United States which may be hereafter issued. Such taxation, in any form, would result in serious, if not fatal, embarrassment to the government, and, instead of relieving, would eventually injure the great mass of the people, who are to bear their full proportion of the burden of the public debt. This is a subject in relation to which there should be no difference > of opinion. EA^ery taxpayer is personally interested in having the public debt placed at home, and at a low rate of interest, which cannot be done if the public securities are to be subject to local taxation. Taxes vary largely in different States, and in different counties and cities of the same State, and are everywhere so high that, unless protected against them, the bonds into which the present debt must be funded cannot be distributed among the people, except in some favored localities, unless they bear a rate of interest' so high as to make the debt severely oppressive, and to render the prospect of its extinguishment Avell-nigh hopeless.^ Exempted from local taxation, the debt can, it is expected, be funded at an early day at five per cent.; if local taxation is allowed, no considerable portion of the debt which falls due within the next four years can be funded at home at less than eight per cent. The taxpayers of the United States cannot afford to have their burdens thus increased. It is also evident that the relief which local taxpayers would obtain from government taxation, as the result of a IOAV rate of interest on the national securities, would at least be as great as the increase of REPORT ON THE FINANCES. 27 local taxes to which they would be subjected on account of the exemption of government securities; while if those securities should bear a rate of interest sufficient to secure their sale when subject to local ta^xes, few, if any of them; would long remain where those taxes could reach them. They would be rapidly transferred to other countries, into the hands of foreign capitalists, and thus at last the burden of paying ,a high rate of interest would be left upon the people of this country without compensation or alleviation. The present system of internal revenue is one of the results of the war. It was framed under circumstances of pressing necessity, affording little opportunity for careful and accurate investigation of the sources of revenue. Its success, however, has exceeded the anticipations of its authors, and is a most honorable testimonial to their wisdom, and to the patriotism of the >people who have so cheerfully submitted to its burdens. With the i:estoration of peace, industry is returning again to its former channels, and a revision of the system now becomes important to accommodate it to the changed and changing condition ofthe country. , Every complicated system of taxation opens the way to mistakes, abuseSj .and deceptions. Temptations to dishonesty and fraud are placed before the revenue officers and the taxpayers, and both are often .thereby demoralized. Honest men, who pay their taxes in full, are injured, if not ruined, by the ingenuity of those who successfully evade their share of the public burdens. The multiplicity of objects at present subject to taxation is one of the most serious objections to the present system. Many of these yield little revenue, while its collection is troublesome to the collector, and-irritating and offensive to the taxpayers. This multiplicity also involves as many temptations to fraud, and as many difficult questions for decision, as the objects from which large revenue is derived. To impose taxes judiciously, so as to obtain revenue without repressing industry, is one of the highest and most difficult duties devolved upon Congress-. Taxation which in one year may be scarcely felt may the next year be oppressive; and that which may not be burdensome to those who are well established in business may be fatal to those just commencing. Every branch of industry has its infancy, and Ought to be encouraged by liberal legislation. Whatever of industry or enterprise is destroyed, by injudicious taxation or OtherAvise, is a damage to the national welfare. Heavy taxation may drive capital from our shores, or prevent its employnient in the manner most advantageous to the country, and thus prevent that demand for labor which is the best security for its proper reward. The taxation which is now extremely productive may in a few years become unproductive, or engender a spirit of opposition and discontent which may endanger the national credit. I t is important, therefore, thatrour revenue system should be frequently and carefully revised, in order that it may be accommodated to the habits and character of the people, to the industry of the country, to labor and capital, to wages at home and wages abroad. It is also of the highest importance that 28 REPORT ON THE FINANCES there should be a careful adjustment of our internal to our external revenue system. That views somewhat similar to these were entertained by Congress, is indicated by the provision in the amendatory act of March 3, 1865, by which th^ Secretary of the Treasury was authorized to ** appoint a commission, consisting of three persons, to inquire and report, at the earliest practicable moment, upon the subject of raising by taxation such revenue as may be necessary in order to supply the wants of the government, having regard to and including tlie sources from which such revenue should be drawn, and the best and most efficient mode of raising the same." This subject received the early attention of the Secretary, and under the. authority of the act, after careful deliberation, a commission was organized, consisting of Messrs. David A. Wells, Stephen Colwell, and S. S. Hayes, rep= resenting, to a certain extent, different sections and interests, and also different political sentiments. The commission was fully organized in June, and has since then been actively engaged in the prosecution of its labors. An investigation of the character of the revenue, contemplated by the act authorizing this commission, necessarily involves a careful and comprehensive inquiry into the condition of every industry, trade, or occupation in the country likely to be affected by the national revenue system, and, in the absence of nearly all previously compared and exact data, must necessarily be protracted and laborious. From a preliminary report made to the Secretary by the commission,; he has reason to infer that enough has already been accomplished by them to indicate the value of an investigation like that in which they are now engaged, and to demonstrate the necessity of the accumulation of a correct and accurate knowledge, properly digested and presented, as a basis for our future revenue legislation. , The plan pursued by the commission has been, to take up, specifically, those sources of revenue which our own experience, and the experience of othercountries, have indicated as likely to be most productive under taxation and most,capable of sustaining its burdens. In pursuance of this plan, a large number of witnesses have been examined, and much valuable testimony put upon record. I t is understood to be the opinion of the commissioners that it would be inexpedient at once to make any radical and violent changes in the nature and working of the present revenue system, and that we should rather seek, through experience and study, to perfect the present system by degrees, so as^ to gradually adapt it to the industrial habits and fiscal capacity of the people.. The Secretary is also= informed by the commissioners that it seems certain to them that, without any increase in the rate of taxation, but by the enactment of some modifications and amendments of the present law, coupled, positively,, even with some reductioni in the rates, an increase pf revenue from comparatively few sources to the* extent of some fifty or sixty millions of dollars per' annum over and above that now obtained, may be confidently relied on. If this should be the case, ain early repeal of a multitude; of small taxes which. REPORT ON THE FINANCES. 29 from the inquisitorial character of their method of collection, have become extremely odious and objectionable, will be advisable. Although the work of the commission has been thus far mainly directed to the sources likely to be most productive of revenue, the consideration of the subject of the administration of the law has not been omitted by them; and in this -department it is believed that some valuable recommendations Avill be submitted for the consideration of Congress. As a gratifying feature of their work, the commission report a most cheerful and prompt co-operation on the part of nearly all the representatives of the industrial interests of the country in the procurement of exact information, and a universal expression of ready acquiescence in any demands upon them which the future necessities of the government may require, united, at the same time, with a request that the government should, on its part, seek to equalize, so far as practicable, and fairly distribute the apportionment of its requirements. In view of the fact that the revision of the Avhole revenue system has been committed to this comniission, the Secretary does not consider it proper for him to present his views upon this important subject in advance of their final report, which it is hoped will be made early in the session. There are some subjects, however, presented in the report of the Commissioner of Internal Revenue which require the attention of Congress before the report of the commission is received, and in relation to which there should be early action. I n putting into operation the system of internal revenue in the recently rebellious States, it becaime necessary for the Secretary to decide Avhether or not an effort should be made to collect the taxes which accrued prior to the establishment of revenue offices therein. After giving the subject due consideration, the Secretary, in view of the facts that there were no federal revenue officers to whom payment of taxes could be made, that the people (many of them involuntarily) had been subject to heavy taxation by the government which was attempted to be established in opposition to that of the United States, and had been greatly exhausted by the ravages of war, issued a circular, under date of the 21st of June, declaring *'that, without waiving in any degree the right of the government in respect to taxes which had before that time accrued in the States and Territories in insurrection, or assuming to exonerate the tax;payer from his legal responsibility for such taxes, the department did not deem it advisable to insist, at present, on their payment, so far as they were payable prior to the establishment of a collection district embracing a territory in which the taxpayer resided." For substantially the same reasons that induced the Secretary to issue this circular, he deemed it to be his duty to suspend all further sales under the direct tax law. Tax commissioners, however, have been appointed for each State, and collections have been made, as far as it has been practicable'to make them, without sales of property. Some sales had, however, been previously made in many of the States, and large amounts of property had been purchased 30 REPORT ON THE FINANCES. for the government. In South Carolina a portion of the lands thus purchased have since been sold under the l l t h section of the act of August, 1863. During the war the laws in regard to stamps have been, of course, in the insurrectionary States, entirely disregarded; and, as a consequence, immense interests are thereby imperilled. In view, therefore, of the recent and present condition of the southern States, the Secretary recommends— First. That the collection of internal revenue taxes which accrued before the establishment of revenue offices in the States recently in rebellipn be indefinitely postponed. Second. That all sales of property in those States, under the direct tax law, be suspended until the States shall have an opportunity of assuming (as was done by the loyal States) the payment of the tax assessed upon them. Third. That all transactions in such States, which may be invalid by the non-use of stamps,, be legalized as far as it is in the power of Congress to legalize them. What action, if any, should be taken for the relief of persons in those States, whose property has been sold under the direct tax law, and is now held by the government, it will be for Congress to determine. The Secretary is decidedly of the opinion that liberal legislation in regard to the taxes which accrued prior to the suppression of the rebellion will tend to promote harmony between the gpvernment and the people of those States, will ultimately increase the public revenues, and vindicate the humane policy of the government. The Secretary is happy in being able to state that the affairs of the Bureau of Internal Revenue are being satisfactorily administered, and the working of the system throughput the country is being gradually improved. ' For Avant of proper accommodations in the Treasury building the bureau has been removed to the large and commodious building ou Fifteenth street, which has been secured for such time as the government may require its use, at an annual rent of $23,000. ^ The reciprocity treaty with Great Britain will expire on the 17th of March next, and due notice of this fact has been given by circulars to the officers of customs on the northern frontier. There are grave doubts whether treaties of this character do not interfere with the legislative power of Congress, and especially with the constitutional power of the House of Representatives to originate revenue bills; and whether such treaties, if they yield anything not granted by our general revenue laws, are not in conflict with the spirit of the usual clause contained in most of our commercial treaties, to treat each nation on the same footing as the most favored nation, and not to grant, without an equivalent, any particular favor to one nation not conceded to another in respect to commerce and navigation. It appears to be well established that the advantages of this treaty have not been mutual, but have been in favor of the Canadas. Our markets have been strong, extensive, and valuable; theirs have been weak, limited, and generally far less profitable to our citizens. The people of the Canadas and provinces REPORT ON THE FINANCES - 31 haA^e been sellers and Ave buyers of the same productions for which we are often forced to seek a foreign market. It is questionable, in fact, whether any actual reciprocity, embracing many of the articles now in the treaty, can be maintained betAveen the two countries. Even in regard to the fisheries, it is by no means certain that, instead of equivalents having been acquired under the treaty, more than equal advantages Avere not surrendered by it. But, AvhatcA^er the facts may be, this subject, as well as that of inter-communication through rivers and lakes, and possibly canals and railroads, are proper subjects of negotiation, and their importance should secure early consideration. It is certain that, in the arrangement of our complex system of revenue through the tariff and internal duties, the treaty has been the cause of no little embarrassment. The subject o f t h e revenue should not be embarrassed by treaty stipulations, but Congress should be left to act upon it freely and independently. Any arrangement between the United States and the Canadas and provinces, that may be considered mutually beneficial, can as readily be carried out by recipr9cal legislation as by any other means. No complaint would then arise as to subsequent changes of laAvs, for each party would be free to act at all times, according to its discretion. HoAvever desirable . stability may be, an irrepealable revenue laAv, even in ordinary times, is open to grave objections, and in any extraordinary crisis is likely to be pernicious. The people of the United States cannot consent to be taxed as producers while those outside of our boundaries, exempt from our burdens, shall be permitted, as- competitors, to have free access to our markets. It is desirable to diminish the temptations now existing for smuggling, and if the course suggested, of mutual legislation, should be adopted, a revenue system, both internal and external, more in harmony with our own, might justly be anticipated from the action of our neighbors, by which this result would be most likely to be obtained. The attention of Congress is again called to the importance of early and definite action upon the subject of our mineral lands, in which subject are involved questions not only of revenue, but social questions of a most interesting character. Copartnership relations between the government and miners will hardly be proposed, and a system of leasehold, (if it were within the constitutional authority of Congress to adopt it, and if it Avere consistent w^ith the character and genius of our people,) after the lessons w4iich have been taught of its practical results in the lead and copper districts, cannot of course be recommended. After giving the subject as much examination as the constant pressure of official duties would permit, the Secretary has,come to the conclusion that the best policy to be pursued with regard to .these lands is the one which shall substitute an absolute title in fee for the indefinite possessory rights or claims now asserted by miners. The right to obtain a *'fee simple in the soil" would invite to the mineral 32 REPORT ON THE FINANCES. districts men of character and enterprise; by creating homes, (which will not be found Avhere title to property cannot be secured,) it would give permanency to the settlements, and, by the stimulus which ownership always produces, it would result in a thorough and regular development of the mines. A bill for the subdivision and sale of the gold and silver lands of the United States was under consideration by the last Congress, to which attention is respectfully called. If the enactment of this bill should not be deemed expedient, and no satisfactory substitute can be reported for the sale of these lands to the highest bidder, on account of the possessory claims of miners, it Avill then be important that the policy of extending the principle of pre-emption to the mineral districts be considered. I t is not material, perhaps, how the end shall be attained, but there can be no question that it is of the highest importance, in a financial and social point of vicAv, that ownership of these lands, in limited quantities to each purchaser, should be within the reach of the people of the United States who may desire to explore and develop them. In this connexion it may be advisable for Congress to consider whether the prosperity of the treasure-producing districts would not be increased, and the convenience of miners . greatly promoted, by the establishment of an assay office in every mining district from which an annual production of gold and silver amounting to ten millions of dollars is actually obtained. The attempts at smuggling, stimulated by the high rates of duties on imports, have engaged the attention of the department, and such arrangements have been made for its detection and prevention as seemed to be required by the circumstances, and available for that purpose. It is quite apparent, hoAvever, that, with our extensive sea-coasts and inland frontier, it is impracticable entirely to prevent illicit traffic, though checks at the most exposed points have, doubtless, been put to such practices. In this connexion it may be remarked that the revenue cutters are diligently and usefully employed in the preventive service, within cruising limits so defined as to leave no point of sea and gulf coasts unvisited by an adequate force. A similar arrangement will be extended to the lakes on the reopening of navigation, the cutters built for that destination not having been completed in time to be put in commission before its close. The cutters are an important auxiliary to the regular customs authorities, in the collection and protection of the public revenue, by the examination of incoming vessels and their manifests of cargo ; affording succor to vessels in distress ; aiding in the enforcement of the regulations of harbor police, and otherwise preventing or detecting violations or evasions of law. A service of this description is unquestionably useful, if not indispensable, to the administration of the revenue system of a maritime and commercial country with such extensive sea, lake, and gulf coasts as our own. There are now in the service tAventy-seven steamers and nine sailing vessels. Of the steamers, seven are of the average tonnage of 350 tons, and draw nine feet of water. These large vessels were constructed during the progress of the late rebeUion, and were designed for the combined purpose, of a naval force REPORT ON THE FINANCES. 33 and a revenue coast guard. Their heavy armaments, large tonnage, and crews, however well fitted for such purposes, are not adapted for the revenue service in a time of peace. In consequence of their gre'at draught of water, they must be used mainly as sea-going vessels, and are incapable of navigating the shalloAv waters of the coasts and their tributaries, which afford the most favorable opportunities for contraband trade. Independently of these considerations, they are so constructed as to be unable to carry a supply of fuel for more than three, or possibly four days, at the furthest. It is recommended, therefore, that this department be vested with authority to sell the vessels of this description, and expend the proceeds in the purchase of others of a different character and lighter draught, and, on that account, better fitted to accomplish the purposes of a preventive service, and Avhich can be kept in commission at a cost more than one-third less than those of the former class. : For example^ the difference in the cost of running for twelve months the *'Mahoning," one ofthe first named class, and the ''Nansemond," one of the latter class, is $27,606. The " Mahoning," Avith twelve tons of coal per diem, can make but eight knots,per hour; Avhile the "Nansemond," with eight tons of coal per diem, will make tAvelve knots per hour. The " Nansemond," draAving but six feet nine inches, is enabled to cruise in Avaters entirely inaccessible to the "Mahoning." To render the service effective and economical, cutters should be of light draught, manned by a small crew, and .able to navigate the shoal waters -and penetrate the inland bays, rivers, and creeks Avith Avhich our sea,^lake, and gulf coasts abound, but of sufficient tonnage to enable them to perform efficiently and safely the duties of a coast guard at sea, and to furnish succor to vessels in distress ; and at the same time to navigate the interior Avaters for the prevention of smuggling, and reach readily a port of refuge in the tempestuous weather prevailing at times along our coast, should they be forced to do so. The Avorking of the marine. hospital system, as at present constituted, is not altogether satisfactory. The erection and repair, of numerous expensive buildings, and the support of the establishments necessarily connected with their operations, have entailed upon the government a yearly expense far beyond the 'amount contributed by the seamen, Avhich has been met by large annual appropriations by Congress. The act of July 16, 1798, by which the system Avas created, and the rate of contribution fixed at twenty cents per month, confined the action of the government to the simple expenditure, for the benefit of the seamen, of the amounts thus contributed by themselves, and contemplated laying no burden on the public treasury. If it is deemed advisable to continue any system of relief, under control of the govtaiment, it is respectfully suggested that the original intent ofthe law should be carried into effect, and the fund made self-sustaining. With this view, it will be necessary to increase the fund, and to make a material reduction in the expenses. 3 F 34 REPORT ON THE FINANCES. Experience has shown, and former. Secretaries have at various times; and with entire unanimity, represented to Congress that the system of public marine hospitals, maintained and managed by the government, is the least economical method that has been devised for the administration of this fund, and affords the least comparatiA'^e benefit to the seamen. The expenses of these establishments are large, independently of the number of seamen received in them. When the patients are numerous, the average rate of expense per man is not unreasonable; but AV here they are fcAv, as at most of the public institutions, the expense per capita is very largely in excess of the cost of maintaining them under contract at private. State, or municipal institutions, where they w^ould be better accommodated,'at an expense exactly proportioned to the services rendered. Mention may be inade, in illustration, of one of these public hospitals, which is maintained at an annual expense of upwards of $4,000, and which accommodates an average of less than a single patient, at a daily cost per capita of more than $14 50; while quite as satisfactory relief can be had unddr contract for about $1 per day. . • . There are, moreover, several hospital buildings, erected at great cost, now lying idle, out of repair, and not available for their intended use. Some of these have never been occupied, and one, at leafet, is situated at a point remote from any port, and Avhere relief is never demanded. .Others now occupied are in a condition requiring large and immediate outlay to preserve them. In view of these facts, it is strongly recommended that authority be conferred by law upon this department to sell such hospitals as experience has shown are not needed; retaining only those situated at important ports where, by the course of commerce, demands for relief are likely to be most frequent and pressing, and where contracts, on favorable terms, caiinot be procured with private or municipal institutions. The proceeds should either be returned into the treasury in repayment of their cost, or invested for the benefit of the hospital fund. I n fayor of the contract system it may be remarked that it is in operation most successfully at NCAV York,, where demands for relief are fear the heaviest— ^at Baltimore, Philadelphia, St. Louis, LouisAdlle, and Cincinnati; and it is believed that quite as advantageous and satisfactory arrangements might be made ' at other ports Avliere government hospitals are now located. Even at ports where it may be deemed best to retain the ownership'of the hospital buildings it might be advisable tb lease them to privateer m'unicipaljios pitals, Avhich would gladly receive the seampn on" favorable terms. Such an arrangement was formerly in • force at Charleston, South Carolina, much to the advantage of the patients and the fund. Should these suggestions be adopted, and, at the same:time, the rate of contribution fixed at thirty cents a month, instead of twenty, as-at present, the proceeds of the tax, thoroughly collected and econoiuically administered, Avould be'ample to meet every demand Avliich a judicious discrimination .in affording relief Avould make upon them; and the seaineii would receive far more substantial and efficient benefit than under the present system. REPORT ON THE FINANCES. 35 As to the increased rate of contribution, it may be said that the existing rate has stood unchanged through all the fluctuations of prices and wages since 1798; that it is quite disproportioned to the benefit, derived by the seamen from the marine hospital system; and that persons of this class are, as a general thing, otherwise free from federal; taxation. In this view there can be no hardship or injustice in making the moderate increase suggested. By the report of the Comptroller of the Currency, it appears that sixteen hun^dred and one banks had been; on the Slst of October last, organized under the National Banking act. Of these, six hundred and seventy-nine were original organizations, and nine hundred and twenty-t^o conversions from State institutions. / The Oomptroller recommends several amendments to the acts, which will arrest the attention of Congress. , The recpmmendation that the banks shall be compelled to redeem their notes at one of the three cities named is . heartily indorsed. At some future day it may be advisable that redemptions shall be authorized at western and southern cities; but as long as exchange continues to be in faA^or of the seaboard, it is not expedient to permit banks to redeem at interior points. There are very fcAv country banks or banks in the interior cities that do not keep their chief balances in either Boston, NCAV York, or Philadelphia, there being a regular de.mand for exchange on these cities. Where the current of-trade requires the banks to keep accounts for their own/accommodation and that of their customers and the public, there should their redemptions be made. Notes that are p«r in either of these cities Avill very rarely be at a discount in any part of the United States, and will be as nearly of uniform value as is, perhaps, ever to be expected in a paper currency. . The Secretary is hopeful that the time is not far .distant when redemptions will be something more than nominal. Experience and observation have taught him that frequent redemptions are essential to the solvency of banks of circulation.. Nothing so Avell teaches a bank the necessity'of keeping its loans in the hands of prompt customers, and its means under its own control, as the certainty of being frequently called upon to meet its own obligations. It is quite important that inexperienced bankers, under the national banking system, should learn, that their notes are not money,'but promises to pay it; and the sooner and the more effectively this lesson is.dmpressed upon them, the better will it be for their stockholders ahd the system. • . ' The national banking system was designed not only to furnish the people Avith a sound circulation, but one of uniform value; and this is not likely to be fully accomplished until the banks, by compulsion or their own voluntary act, keep their notes at par in the principal money markets of the country. The establishment of the national banking system is one of the great compensations of the war—one of the great achievements of this remarkable period. In abPut two years and a half 'from the organization of the first national bank, the whole system of banking under State laws has been superseded, and the people of the United States have been furnished with a circulation bearing upon it the seal of the Treasury Department as a guarantee of its solvency. It only 36 REPORT^ ON THE FINANCES. remains that this circulation shall be a redeemable circulation—redeemable not only at the counters of the banks, but at the commercial cities—to make the national banking system of almost inconceivable benefit to the country. The present laAV limits the circulation of the national banks to three hundred millions of dollars; and it is not probable, Avhen the business^of the country returns to a healthy basis, that a larger paper circulation than this wdll be required. Indeed, it is doubtful whether a larger bank note circulation can be maintained on a specie basis. Should an increase, hoAvever, be necessary, i^ can be provided for hereafter. It is, perhaps, unfortunate that a greater restriction had not been placed upon the circulation of the large banks already organized, in view of the wants of the southern States. It is quite likely, however, that the anticipated withdrawal of a portion of the United States notes . (not to speak of the effect of the restoration of specie payments) Avill so reduce the circulation of the northern banks as to afford to the south, under the present limitation of - the law, all the paper ^ currency which AAQII be required in that quarter. The act of March 3, 1865, authorized the Secretary to borrow any sums not exceeding six li'undred millions of dollars, and to issue therefor bonds or treasury notes of the United States in such form as he might prescribe. Under this act there Avas issued-during the month of March $70,000,000 of notes payable three years after date, and bearing an interest payable semi- ' annually in currency at the rate of seven and three-tenths per cent, per annum, and convertible at maturity, at the pleasure of the holders, into five-twenty gold-bearing bonds. Upon the capture of Richmond and the surrender of the confederate armies it became appal-ent that there would be an early disbanding of the forces of the United States, and consequently heavy requisitions from'the War Department for transportation and payment of the army, including bounties. As it, was important that these requisitions should be promptly met, and especially important that not a soldier shpuld remain in the service a single day for Avant of means to pay him, the Secretary perceived the necessity of realizing as speedily as possible the amount—$530,000,000—still authorized to be borroAved under this act. The seven and three-tenths notes had proved to be a popular loan, and although a security on longer time and loAver interest Avould -haA^e been more advantageous to the government, the Secretary considered it advisable, under the circumstances, to continue, to offer these notes to the public, and to avail himself, as his immediate predecessors had done, of the services of J a y Cooke, esq., in the sale of them. The result was in the highest degree satisfactory. By the admirable skill and energy of the agent, and the hearty cooperation of the national banks, these notes were distributed in every part of the northern and some'parts'of the southern States, and placed within the reach of every person desiring to invest in them., No loan ever offered in the United" States, notwithstanding the large amount of government securities previously taken by the people, was so promptly subscribed for as this. Bef ire the first of August the entire amount of $530,000,000 had.been taken, and the Secretary had the unexpected satisfaction of being able, Avith the receipts from customs REPORT ON THE FINANCES. 37 and internal revenue and a small increase ofthe temporary loan, to meet all the requisitions upon the treasury. On tAVO hundred and thirty millions of these notes the government has the option of pajing the interest at the rate of six pei;cent, in coin, instead of seven and three-tenths in currency. The Secretary thought it advisable to reserve this option, because he indulged the hope that before their maturity specie payments would be restored, and because six per cent, in coin is as high a rate of interest as the gOA^ernment should pay on any of its obligations. " The receipts' of coin have been for some months past so large that there have been con-tant accumulations beyond what has been required for the payment of the interest on the public debt. The Secretary has, therefore, deemed it to be his duty to sell, from time to time, a portion of the surplus for the purpose of supplying the Avants of importers and furnishing the means for meeting the demands upon the treasury for currency. The sales have been conducted by the assistant treasurer in NCAV York in a manner entirely satisfactory to the' department and, it is believed, to the public. The sales, up to the first of 'NoA^ember, amounted to $27,993,216 11, and the premium to $12^310,459 76; thus placing in the treasury for current use the sum of $40,303,675 87, without which there would have .been a necessity for the further issue of interest-bearing notes. ^ ^ ' ' The necessities of the treasury haA^e been such that a compliance Avith the requirements of the act of February 25, 1862, for the creation of a sinking fund has been impracticable. As long as it is necessary for the government to bor- ^ row money, and tp put its obligations upon the market for sale, the purchase of these obligations for the purpose of creating a sinking fund w^ould hardly be judicious. After the expiration of the present year the income of the government will exceed its expenses, and it will then be practicable to carry into effect the provisions of the law. The Secretary is, however, of the opinion that the safe and simple way bf sinking the national debt is to apply directly to its payment the jex'cess of receipts over expenditures. He therefore respectfully recommends that so much of the act of February 25, 1862, as requires the application of coin to the purchase or payment of one per cent, of the entire debt of the United States, to be set apart as a sinking fund, be repealed. By virtue ofthe authority conferred by the fifth section of the act of March 3, 1863, the Treasurer of the United States and the assistant treasurer in NCAV York have been instructed to receive deposits of coin and bullion, and to issue certificates therefor in denominations of not less than twenty dollars. Instructions Avere giA^en for the issue of these certificates to promote the convenience of officers of customs and of. the Treasurer and assistant treasurers, and for the accommodation of the public. Other considerations also prompted the Secretary to avail himself of the authority referred to. It is expected that the credit of the government will be strengthened by the coin which will be thus brought into the treasury, and that the effect of thie measure will be to facilitate to some extent a retiirn to specie payments. If the experiment should be satisfactory in New York, it will be extended to other commercial cities. ,38 REPORT ON THE FINANCES. / ^ • ' ^_ For a full explanation of the condition of the mints and their operations during the past year, attention is requested to the report of the director pf the mint at" Philadelphia. , ; The total value of the bullion deposited at the mint and branches during the last fiscal year was $32,248,754 97, of which $31,065,349 74 was in gold and $1,183,405 23 in silver. Deducting the redeposits, there remain the actual deposits, amounting to $27,982,849 09. The coinage for the year'was, in gold coin,' $25,107,217 50; gold bars, $5,578,482 45; silver coin, $636,308; silver bars, $313,910 69; cents, including the two and three-cent pieces, $1,183,330 ; total coinage^ $32,819,248 64. Of .ihe bullion deposited, $5,570,371 27 was received at the assay office in NCAV York. Of the gold bars, $4,947,809 21, and of silver bars, $165,003 45, in value, were stamped at the same office. At the branch mint in San Francisco the, gold deposits were. $18,808,318 49, and the sih^er deposits and purchases $540,299 20 in value. The value ofthe gold coined was $18,670,840'; of ^Iver coined, $320,800; 'and of silver bars, $145,235 58; total coinage, $19,144,875 58. At the branch mint in Denver the total deposits Avere $548,609 85, of which $541,559 04 AA^as in gold, and $7,050 81 was in silver. The survey of the coast, which is under the administrative direction of this department, has been fon the past year prosecuted with vigor. Under special assignments most of the field assistants have co-operated with the naval and military forces of the government, and in that Avay important service Avas rendered quite up to the close ofthe war. Since the termination of hostilities the regular operations of the survey have been pushed forward as rapidly as the available means Avould permit. The national importance, of this work was clearly evinced during the war, and iioAv seems to be generally appreciated. It is therefore recommended that the necessary appropriations be made for the efficient continuance of the work. The attention of Congress is called to the reportof the Solicitor ofthe Treasury, which exhibits the satisfactory results of the litigation under his sujiervision; and also the condition of the measui-es adopted by him and the officers of the customs for the suppression of frauds upon the revenue. Attention is also specially called to so much of his report as relates to the" administration of the fund appropriated to defray the expenses ^of detecting and bringing to punishment counterfeiters of the securities and coin of the United States. The measures which have been adopted have been attended with important results, and such as to indicate the wisdom of Congress in creating the fund, and the expediency of continuing appropriations. The Solicitor has been requested to cause a thorough revision of the laws relating to counterfeiting to be made, and a bill to be prepared for the consideration of Congress, Avith a view to remedying defects in existing statutes. Operations under the several acts of Congress concerning commercial intercourse Avith tl;ie States declared to be in insurrection, the execution of Avhich was • REPORT ON THE FINANCES. 39 confided to this department, have been nearly brought to a close, partly by the' restoration of peace, and partly by Executive proclamations. The provisions of those acts were carried out, as far as it "f^^as possible in the disturbed condition of the country, under the rules and regulations adopted by the department, Avith the approval of the Executive, not only without cost to the government, but in such manner as to add considerably to its revenues. The regulations adopted in conformity with 'the requirements of the second section of the act of J u l y ,2, 1864, relative to abandoned lands, houses, and tenements, and freedmen, Avere, at the request of the military authorities, and from considerations of public policy, suspended by orders of August 11, 1864.' Since then, from time to time, as it was ready to assume the charge of them, th duties appertaining to these subjects have been transferred to the Bureau of Refugees, Freedmen, and Abandoned Lands, according to the provisions of the^ act of Congress approved March 3, 1865. . By Executive orders, all operations under sections 8 and 9 of the act approved July 2, 1864, authorizing the purchase, by agents of this department, of the' products of the insurrectionary districts, Avere'closed, on the east of the Missis-. sippi river, on-the 13th of June last, and west pf it'on the 24th of the same month. The accounts of the different purchasing agents have not been settled, but it is thought that the net profits of the government, by these purchases, Avill amount to a million and a half dollars. Since the suspension of purchases by the government the duties of the agents of this department have been confined to securing the property (chiefly cotton) captured by our military forc'es in pursuance of the acts of March 12, 1862, and J u l y 2, 1864, relative to captured and abandoned property. Up to the. Slst of March last there had been received at,New York, Cincinnati, and St. Louis, the places designated for sales—including 38,319 bales obtained at Sa-' vannah, 4,151 bales at Charleston, and 2,331 at Mobile—about eighty thousand bales. The general rule under which' agents have been acting since the surrender of the forces which had been waging war against the government of the United States, is to collect and forAvard, as captured property, all cotton described upon the, books and. lists of the pretended confederate government, or Avhich there Avas sufficient reason to believe was OAvned or conti:olled by it, and that which belonged to companies formed for the purpose of running the blockade, in support of, if not in direct co-operation Avith, the league which had been formed to overthroAv the government of the United States, leaving individual claimants of the property to their recourse before the Court of Claims, as provided by the third section of the act approved March 12, 1863. In the performance of their duties, the agents have had great difficulties to encounter, from the unAvillingness of the planters to surrender the captured property in their possession, from extensive depredations upon it after it was collected, and from powerful combinations formed to prevent, under various pretexts, the property fairly captured from coming into the possession of the United States. In spite of all these obstacles, however, it is estimated, from the accounts already . received, and from data furnished. by the agents, that there will be secured to 40 REPORT ON THE FINANCES. the government not less than one 'hundred and twenty-five thousand bales of cotton, including the eighty thousand bales already referred to. What part of the proceeds of this property Avill ultimately be retained by the government will depend uppn the success of the claimants before Congress and the courts. In collecting this cotton, there have been doubtless some instances of injustice to individuals who may be entitled to the consideration of the government ; but the Secretary believes that the cotton which has been taken by the agents was rightfully seized, and that no equitable claims for the return of any considerable portion of it or the proceeds thereof can be presented. It may be proper to add, in this connexion,, that many and grave charges of corruption and improper practices have been made against agents .employed in this branch of the public service. These charges^ however, have been mostly vague in their character, and after such investigation as the Secretary has been able to make, he has concluded that they have been -generally instigated by malice or disappointed cupidity, and usually without substantial.foundation. . A copy of the several rules and regulations alluded to, which have been put in force since the last session of Congress, is appended hereto as a part of this report. The various public biiildings under the control and management of the Treasury Department are in a favorable condition; and it is to be hoped that only limited appropriations will be necessary for the coming year. On account of the difficulty of providing accornmodations for the State Department, it has not been deemed advisable to proceed Avith the construction of the. north wing of the Treasury building during -the present year. The granite for the extension has, hoAvever, been contracted for and is being prepared, so that during the next season the Avork can be vigorously prosecuted. The grounds between the Treasury Department and the Executive Mansion are being graded and arranged Avith as great a regard to convenience and beauty as is practicable, considering the unfavorable location of the edifice, and it cannot be doubted that the Treasury building, when fully completed, will compare favorably, in the simplicity, solidity and beauty of its architectural appearance and proportions, with any structure in this country or in Europe. The southern custom-houses are reported to be in a damaged and dilapidated condition, and an officer of the department has been sent to inspect them, and report Ayhat expenditures are necessary to fit them for "the transaction of the public business. The appropriations Avhich will be necessary for the purpose of making the repairs needed will be duly indicated. By the terms of the lease of the premises occupied as a custom-house in New York, the government had the right, by giving three months' previous notice, to purchase the same at the expiration of the lease for one million of dollars. As the" property Avas regarded as being worth a much larger amount, and Avas needed for custom-house purposes, it was thought advisable that the government should avail itself of the right to purchase. The property was therefore purchased for the sum named, and conveyed by proper deed to the United States.^ The attention of Congress is earnestly called to the necessity of providing REPOfeT ON THE FINANCES. 41 for the more adequate compensation of some of the officers connected with the Treasury Department. The salaries of those AA^ho are required to furnish bonds with heavy penalties, and who are custodians of large amounts of money, and of othel's occupying very indportant positions, are altogether inadequate to the responsibilities which they incur and the services which they render. For example, the Treasurer, who received ahd disbursed last year about four thousand millions of dollars, is paid a salary of five thousand dollars per annum. The assistant treasurer in New York, who has in his custody from twenty to forty millions of dollars in coin, and frequently as large an amount in currency, receiving and 'paying out in the course of the year more than two thousand millions of dollars, receives six thousand dollars. The assistant treasurer in San Francisco receives forty-five hundred dollars in currency, which is an entirely inadequate salary in that State for an officer of character and ability, holding a position of so great responsibility.' The Commissioner of Internal Revenue, holding an office Avhich requires in it's administration as much execu. tive ability, and as high an order of talent, as any connected with the Treasury Department, receives only four thousand dollars; the Deputy Commissioner twenty-five hundred dollars. The custody of the vast amounts of government securities printed and issued froni the Treasury Department is imposed upon the chief of the First Division of the Currency Bureau, who receives an annual compensation of only three thousand,dollars. The Comptrollers of the Treasury, whose functions are of supreme importance in the safe transaction of the business of the department, receive salaries which are no just compensation for that business .ability and those legal attainments' which are indispensable in the places. they occupy. Many other officers might also be named whpse compensation is entirely inadequate to their talent audi services. The Secretary is aAvare of the necessity of economy in the expenditure of ithe public moneys at the present time; but the government, in order to secure the services of competent and faithful officers, must pay salaries equal to those which are paid by private corporations and individuals; and if such salaries are not paid, the result will inevitably be highly injurious to the public service, because incompetent, unfaithful, and irresponsible men will be allowed to fill offices requiring the highest capacity and most reliable integrity. The duties devolved upon the officers named are too important to be intrusted to persons less able and reliable than those Avho now hold them; and it is very questionable if the services of such men can be retained, without an , increase of compensation. Expensive as living is in-Washington and'the other cities named at present, and is likely to b,e for some time to come, there is' scarcely one of these officers who can support his family in a manner corresponding to his position, or even comfortably, on the salary which he receives. I t is not asked that there shall be an indiscriniinate raising of salaries, but that provision be made for the payment of such salaries as may be necessary to secure the permanent services of the right men in the most important positions in this department. Unless .this shall be done, the department will labor under 42 I ^ REPORT ON THE FIN/NCES. serious embarrassment in the transaction of its vast business during the coming year. ' _ In this connexion the Secretary desires to advert to the disposition that has been made by the appropriation of the last Congress of the two hundred^ and fifty thousand dollars for compensation to temporary clerks and additional compensation to those permanently employed. Congress having declined to make any general and indiscriminate increase of the salaries of clerks, it was inferred that it was intended that such portion of the appropriation in question as might not be required,to pay salaries of temporary clerks should be used carefully in increasing the compensation of those who were performing difficult and important duties, and whose services could not be dispensed with without injury to the government. Upon niaking the examination-necessary to a.proper decision as to the use to be made of the fund, it was ascertained that there was no lack of clerks in the lower grades, but that there was a scarcity of those of the higher grades competent to perform important and responsible duties. It appeared that many clerks receivirig the highest salary allowed by law had resigned because they could obtain greater compensation elsewhere. The Treasurer's office had suffered largely in'this manner, many of his most valuable clerks having left to accept situations in banks and. commercial establishments where they could obtain permanent employment and higher pay. There were indications, also, that many others would do the same unless additional compensation should be made to them. Under these circumstances it was decided to use a part of the fund in slightly increasing the salaries of clerks of this description until the intention of Congress in relation to its disposition should be more clearly indicated. The amount of the fund already expended in this Avay is about twenty-five thousand dollars.- If the disposition which has been thus made of it is not in accordance with the intention of Congress, it is., of course, competent for them to provide a different expenditure of it. The Secretary, however, deems it to be his duty to say that the interests of the service imperatively require that the salaries of clerks who are acting as heads of divisions,, or are employed in duties requiring in their performance a high order of ability, as well as the salaries of the officers referred to, should be considerably increased. I t would doubtless be a true economy to diminish the number of clerks, and to increase the compensation of those who niay be retained. F o r . information in regard to the condition and operations of the A^arious bureaus of this department, reference is made to the accompanying reports of the proper officers, all of whom, Avith the Assistant Secretaries, rnerit the thanks of the country for the efficient manner in which they are discharging their onerous and responsible duties. H U G H McCULLOCH, Secretary of the Treasury. Hon. SCHUYLER COLFAX, Speaker ofthe House of Representatives, EEROET ON THE FINANCES. , . • 43: No.l. Receipts and expenditures J or thefisccd year ending June 30, 1865. T h e receipts into the treasury were as follows: During During During During F r o m custoins, v i z : the quarter ending September 30, 1864 the quarter ending December 31, 1864 the quarter endiug March 31, 1865 the quarter ending J u n e 30, 1865 -..-, $19, 271, 091 96 15,123, 928 -78 20, 5J8, 852 54 30,014,387 32 $84, 928,260 60 F r o m sales of public lands, v i z : D u r i n g the quarter ending September 30, 1864 D u r i n g the quarter ending December 31., 1864 D u r i n g t h e quarter ending March 31, 1865 D u r i n g the quarter ending J u n e 30, 1865 » During During During During • ending ending ending ending 84 26 47 74 996,553 31 F r o m direct tax, viz : the quarter ending September 30, 1864 the quarter ending December 31, 1864 the quarter ending March 31, 1865 the quarter ending J u n e 30, 1865 ' F r o m internal revenue, viz : 342,185 287, 835 162,01.0 204, 521 ' 16, 079 86 843, 380 34 52, 714 81 288, 398 02 —- • 1, 200, 573 03 "• During During Duriug During the quarter the quarter the^quarter the quarter September 30, 1864 December 31, 1864 March 31, 1865 J u n e 30, 1865 .' .;....' During During Duriiig During F r o m miscellaneous and incidental sources, v i z : the quarter en,ding September 30, 1864 the quarter endmg December 31, 1864 the quarter ending Mar.ch 31, 1865 -^. the quarter ending J u n e 30, 1865 -1 46, 562, 859 55,129, 731 65, 262, 803 42, 508, 820 92 76 28. 29 209,.464, 215 25 9, 020,171 44 9, 295, 852 44 4,159, 223 73 10, 503, 036 86 ,—, - Total receipts, exclusive of loans .' F r o m loans, v i z : F r o m 6 per cent. 20-year bonds, under act of J u l y 17,1861. F r o m United States notes, under act of F e b r u a r y 25, 1862 Fromi5-20-year bonds, under act of F e b r u a r y 25, 1862 F r o m temporary loans, under acts of F e b r u a r y 25 and March 17, 1862 F r o m certificates of indebtedness, under acts of March 1 and 17, 1862 F r o m fractional cnrrency, vinder act of March 3, 1863 F r o m 6 per cent. 1881 bonds, under act of March 3, I8f)3; F r o m 6 per cent, compound interest notes, under acts of March 3,1863, J u n e 30,1864 ..'. , ' F r o m 10-40-year bonds, under act of March 3,1864 F r o m 7 3-10 three-year treasury iiotes, under acts of J u n e 30, 1864, March 3,1865 F r o m 6 per cent. 5-20-year bonds, under act of J u n e 30,1864 - ., ^ Total receipts ^..'.... Balance in treasury on J u l y 1,1864. Total'means '.. • . 32, 978, 284 47 329, 567, 886 66 108, 573, 524 55 ' 4,159, 830 00 252, 657,15 131, 438, 072 86 130, 975, 200 63 14, 614, 563 15 32,175, 805 23 and 180, 214,140 : 99, 558, 400 and. '.:. 675, 556, 297 94,706,250 00 01 02 25 1,472,224,740 85 r 1, 801, 792, 627 51 96, 739, 905 73 \, 1, 898, 532, 533 24 T h e expenditures for the year were as follows : For For For For For civil, foreign intercourse, and miscellaneous pensions and Indians w a r . . . .• navy interest on the public debt, includiug treasury notes '. ;.... '. 44, 765, 558 14, 258, 575 1,031, 323, 360 ]22, 567, 776 77, 397, 712 12 . 38 79 12 00 1; 290„312, 982 41 F o r redemption of stock, loan of 1842 ' 1,400 F o r redemption of Texas indemnity stock, under act of September 9, 1850 1,631,889 F o r reimbursement of treasury notes, acts prior to December 23, 1857 . . . . 400 F o r p a y m e n t of treasury ^notes, under act of December 23,1857 1,100 F o r p a y m e n t of treasury notes, under act of March 2, 1861 .•..•. 43, 550 F o r redemption of United States notes, under act of J u l y 17, 1861 370, 599 F o r redemption of United States notes, under act of February.25,1862 4, 335,133 F o r redemption of 7 3-10 three-year coupon treasury notes, under act .of J u l y 17, 1861 138,411,050 00 38 00 00 00 00 47 00 44 REPORT ON THE FINANCES. F o r redemption of postage and other stamps, under act of J u l y 17, 1862.. $4, 739, 387 34 F o r redemption of temporary loan's, under acts of F e b r u a r y 25 and March 17,1862 118,488,838 19 F o r redemption of certificates of indebtedness, under acts of March 1 and 17,1862 • 174,827,000 00 F o r redemption of fractional currency, under act of March 3, 1863 6, 676, 364 30 F o r redemption of one-year 5 per cent, treasury nates, under act of March 3,1863 38,473,320 00 F o r redemption of two-year 5'per cent, treasury notes, under actof March 3, ] 863 113, 957,250 00 F o r redemption of three-year 6 per cent, compound interest treasury notes, under acts of March 3, 1863, and June'30, 1864 1, 458, 060 00 F o r redemption of three-year 7 3-10 treasury notes, under act of J u n e 30, 1864 3,945,900 00 ' $600, 977,169 83 Total expenditures ". Balance in treasury J u l y 1, 1865 1, 897, 674, 224 09 858, 309 15 No. 2. Receipts and expenditures, as estimated for the year ending June 30, 1867. • ' " , F r o m customs F r o m internal duties Fromlands 1 • F r o m miscellaneous sources. RECEIPTS.' $100,000,000 00 275, 000, 000 00 1,000,000 00 20, 000, 000 00 : " '. $396, 000, 000 0 EXPENDITURES. For For For For For the civil service pensions and Indians AA^ar Department NaVy D e p a r t m e n t interest on the public debt ....:> '. 42,165, 599 17, 609, 640 39, '017, 416 43, 982, 457 141, 542, 068 1 47 23 I8 50 50 284, 317,181 88 Leaving a surplus of estimated receipts over estimated expenditures of Ill,'682, 818 12 No. 3. Statement qf duties, revenues, and. public expenditures d.uring the fiscal year ending June 30, 1865, agreeably to warrants issued, exclusive of trust funds. T h e receipts into the treasury w e r e as follows : F r o m customs, viz : D u r i n g the quarter ending September 30, 1864 During tbe quarter ending December 31, 1864 D u r i n g the quarter ending March 31, 1865 D u r i n g the quarter ending J u n e 30, 1865 . • • > , 1 the the the the quarter quarter quarter quarter ending September 30, 1864 endiug December 31, 1864 endiug March 31, 1&S65 endiug J u n e 30, 1865 96 78 54 32 342,185 287, 835 162, 010 204, 521 84 26 47 74 . F r o m sales of public lands, v i z : During During During During $19, 271, 091 15,123, 928 20, 518, 852 30, 014, 387 ^ •. v •. i $84,928,260 60 • ; 996, 553 31 F r o m direct tax, viz : D u r i n g the quarter ending September 30,1864 D u r i u g the quarter ending December 31, 1864 D u r i n g t h e quarter ending March 3 1 , 1 8 6 5 . . . .'. During^.the quarter ending J u n e 30, 1865 .• F r o m internal revenue,^ viz : During the quarter ending September 30,1864.. .• During the quarter ending December 31, 1864 During the quarter ending March 31, 1865 During the quarter ending J u n e 30, 1865 • : J 16, 079 843, 380 52,714 288, 398 : 86 34 81 02 1,200,573 03 46, 562, 859 92 .55,129, 73 L 76 '65, 262, 803 28 42,508,820 29 209,464,215 25 45 REPOET ON THE FINANCES. During During During During F r o m miscellaneous and incidental sources, v i z : the quarter ending September 1^0, 1864 the quarter ending December 31, 1864 the quarter ending March 31, 1865 ~ the quarter endiug J u n e 30, 1865 .' -, ' $9, 020,171 • 9, 295, 852 4,159. 223 10,503,036 44 44 73 86 " $32, 978, 284 47 ToJ;al'fe^eipt;S, exclusive of loans 329, 567, 886 66 " Receipts from loans, viz: , V From 6 per cent. 20-year bonds, per act J u l y 17, 1861 F r o m United States notes, per act F e b r u a r y 25, 1862 F r o m 5-20-year bonds, per act F e b r u a r y 25, 1862 .' F r o m temporary loans, per acts F e b r u a r y 25 and March 17, 1862 F r o m certificates of indebtedness, per acts March 1 and 17, 1862 F r o m fractional currency, per act March 3, 1863 F r o m 6 per cent. 1881 bonds, per act March 3, 1863 F r o m 6 per cent, compound interest notes, per acts March 3, 1863, and J u n e 30, 1864 From 10-40-year bonds, per act March 3, 1864 , F r o m 7 3-10 three-year ti'easury notes, per acts J u n e 30, 1864, and March 3, 1865 • F r o m 5-20-year 6 per cent, bonds, per act J u n e 30, 1864.-. 108, 573, 524 55 4,159, 830 00 • 252, 657 15 131, 438, 072 86 130, 975, 200 63 14, 614, 563 15 32,175, 805 23 180,214,140 00 99, 558, 400 01 675, 556, 297 02 94, 706, 250 25 • 1,472, 224, 740 85 Total receipts Balance in the treasury on J u l y l , 1864 -.. Total means 1, 801, 792, 627 51 96,739,905 73 1,898,532,533 24 T h e expenditures for the year w e r e as follows: CIVIL. For For For For For For For For Congress, includiug books executive '. judiciary ; ". government in Territories assistant treasurers and their clerks ^ officers of the mint and branches, and-assay office at New York supervising and local inspectors. «fec . : surveyors general and their clerks $3, 585,171 4, 993, 328 1, 612, 502 260, 469 140, 820 91,.714 72,462 77, 475 Total civil list 86 02 36 44 50. 88 44 37 .^ ^ ^10, 833,944 87 FOREIGN INTERCOURSE. F o r salaries of ministers, &c F o r salaries of secretaries and assistant secretaries of legation F o r salaries of consuls general, &c., including loss by exchange F o r salaries of secretaries of legation to China, J a p a n , and T u r k e y , as interpreters '. F o r salaries of interpreters to the consulates in China and J a p a n F o r interpreters, guards, and other expenses of consulates in the Turkish dominions F o r contingent ex<iDens'es of all missions abroad • F o r contingent expenses of foreign intercourse F o r office rent for coussuls not allowed to trade F o r purchase of blank books, stationery, &c., for consuls F o r salaries of marshals of consular courts in Japan, China, &c F o r relief and protection of A merican seamen ' •. , F o r bringing honie from foreign countries persons charged with crime F o r expenses of acknowledging the services of masters and crews of .foreign vessels in rescuing American citizeus from shipwreck .----., F o r prosecution of work, including pay of commissioner, per first article o Ireciprocity treaty with Great Britain F o r rent of prisons for American convicts in J a p a n , China, Siam, and Turkey -...-T o carry into effect convention between the United .States and the republic of Peru of J a n u a r y 12, 1863, for settlement of claims : F o r defraying expenses consequent upon carrying into effect the act of • Congress relating to " h a b e a s corpus," and regulating judicial proceediugs in certain cases F o r an act to encourage immigi'iition < :. F o r expenses incident to an act to carry into effect a treaty for the settlement of claims of the Hudson Bay and Puget Sound Agricultural Companies Fof- expenses incident to an act to carry into effect convention with Ecuador for the adjustment of claims > i F o r the p a y m e n t of the first annual instalment towards capitahzation of , the Scheldt dues ' F o r consular receipts Total foreign intercourse •. ' 295, 378 36 , 35,458 82 406, 381 62 .. 1,181 39 1, 810 56 1, 749 55,'474 136, 722 ^^ 32, 545 54, 320 5, 471 125, 476 865 49 85 61 59 59 58 00 49 ' 5,178 30 8, 000 00 8, 229 80 500 00 • 2, 650 00 13, 000 00 7, 570 00 267 50 . 55,584 00 7, 001 53 1, 260,818 08 46 REPORT ON THE FINANCES. mSCELLANEOUS. F o r mint establishment 1 $746, 313 93 F o r contingent expenses under the act for safe-keeping the public revenue , .', 160,450 23 F o r compensation to persons designated to receive and keep the public money ". 7, 835 30 . F o r compensation to special agents to examine books, «fec., in the several depositories •- -. 5,128 75 F o r building vaults as additional security to the public funds in sixty-six depositories -•34,135 19 F o r compensation to receiver at Santa F 6 , acting as depositary 2, 000 00 F o r salary of clerk, watchman, and porter in- office of depositary at Santa F6 • 2,484 02 F o r survey of the Atlantic and Gulf coasts of the United States 201, 900 00 F o r survey of t^e western coast of the United States ^ 127, 500 00 F o r survey of the Florida reefs and keys '. • 6, 000 00 iFor publishing the observations of the survey of the coasts of the United • States .> 3, 000 00 F o r repairs of steamers used in the coast survey 4, 000 00 F o r pay and rations of engineers for seven steamers used in the coast survey ...''. 8, 600 00 F o r running a line to connect the triangulation on the Atlantic coast with t h a t on the Gulf of Mexico, across the peninsula of F l o r i d a . /... 5, 000 00F o r the services of the California central route '. 250, 000 00 F o r facilitating communication between the Atlantic and Pacific States b y electric telegraph 39, 917 65 F o r collection of agricultural statistics , 20, 000 00 F o r payment for horses aud other property lost or destroyed in the milit a r y service of the United States , 754, 390 32 F o r expenses of the Smithsonian Institution .30, 910 14 F o r (he continuation of the Treasury building 485, 240 85 F o r constructing fire-proof vaults and file-cases for the*collector and assist- ant treasurer at Ne%v; York 3, 570 55 F o r building vaults and iitting u p offices in the custom-house at Philadelphia, for receipt and custody of such public money as may be deposited therein : 50, 000 00 ^ F o r building post offices, court-houses, &c., including purchase of sites..' •68, 758 83 F o r expenses incident to the issue and disposal of $200,000,000 United ' States bouds •.. 68, 825 90 F o r compensation to pri^e commissioners, and other expenses connected therewith 300 00 F o r salaries of commissioners in insurrectionary districts in the United States '' : •. • . 53,782 45 F o r contingent expenses of commissionersof direct taxes in insurrectionary districts in the United S t a t e s . . . : . , ^. 8,996 22 F o r Department of Agriculture .' T. 86, 304 05 F o r expenses incident to carrying into effect national loans 6, 588, 641 81 F o r expenses incident to an act to provide a national currency 59, 882 72 F o r expenses of engraving, printing, preparing, and issuing United States ' treasury notes, fractional nptes, aud bonds 14, 522 03 F o r detection and bringiug to trial persons eugaged in counterfeiting coin, » &c , 46, 595 59 F o r plates, paper, special dies, and the printing of circulating notes, and expenses necessarily incurred iu procuring said notes, includiug miscellaneous items .' 441,250 00 F o r allowance or drawback on articles on which internal duty or t a x has been paid :..'. 679, 428 51 F o r lighting and ventilating the T r e a s u r y buildiug 715 11 F o r constructing bridges aud market-house in Georgetown 13, 000 00 , T o pay taxes on lands owned by the United States 3, 749 67 'For p a y m e n t of messengers of the respective States foVconveying to the seat of government the votes of electors of said'States for President and Vice-President of the United States .' 19, 401 00 F o r a gold medal for Mai.or General Grant ...2, 843 00 F o r a gold medal tor Cornelius Vanderbilt. 3, 000 00 F o r expenses of collecting the revenue from customs 5, 437, 490 48 F o r repayment to importers of excess of deposits from unascertained du-' ties....' ' ! 2, 283, 313 97 F o r 'debentures or drawbacks, bounties, or allowances / ' 968, 815.77 F o r refijuding duties, under the act extending the warehouse system 2, 425 85 F o r debentures aud other c h a r g e s . . , . ' ' '. 21, 638 54 F o r salaries of special examiners of drugs 5, 748 18 F o r additional compensation to collectors, naval officers, &c 246,134 81 F o r ^upport and maintemiuce of light-houseij, &c '. 409, 836 99 , F o r building light-houses^ &'c., for beacons, buoys, «fec 466, 989 97 For-light-boats, compensation of keepers of stations, &c 359, 471 B6 F o r marine hospital establishment 348, 472 82 F o r building marine hospitals, including, repairs, &c ". ' 6,172 71 F o r building custom-houses, including repairs, &c 1, 069, 362 18 F o r annual repairs of marine hospitals and custom-houses 17, 831 75 F o r uuclaimed merchandise 1, 933 48 F o r proceeds of sale of goods, wares, &c ' 402 07 F o r purchase of steam or sailing revenue cutters 393,187 12 F o r purchase of products of States in insurrection 2, 462, 653,2^ REPORT ON THE FINANCES. , 47 F o r rents of offices for surveyors general $13,149 70 F o r r e p a y m e n t of lands erroneously sold 9,117 89 F o r indemnity for swamp lands sold to individuals , 121'6,186 33 F o r surveys of public lands 62, 780 72 F o r surveys of public lands and private land claims in California, &c 28, 084 15 F o r services of special counsel, &c., in defending the title to public property in California 4, 200 00 F o r suppression of the slave trade 48, 074 17 •For expenses of taking the eighth census 28,979 02 F o r salaries and other expenses of the Metropolitan Police 116, 680 88 .For repairs, &c., for the President's H o u s e . . . : 12, 000 OO F o r rebuilding the President's stable •. • 2, 000 00 F o r lighting the President's House, the Capitol &c., with gas 63, 500 00 F o r fuel for the President's H o u s e . . . ; 2,400 00 F o r alterations and repairs of buildings in AVashington, improvement of grounds, &c • '. 450,402 58 • , . F o r compensationdfpublicgardener, gate-keepers, laborers, watchmen, &c. 23,857 55 F o r penitentiary in the Disirict of Columbia '— 1, 981 89 F o r Columbia Institute for Deaf, Dumb, and Blind in the District of • Columbia 40,825 00 "^ For' completing the AVashington aqueduct 144, 612 67 F o r Potomac and Eastern Branch bridges, compensation of draw-keepers, &c : -. 1,252 00 F o r support of transient paupers in the District of Columbia 6, 000 00 F o r coal for the library of Congress. .^ 962 85' F o r expense of packing and distributing congressional journals and documents ,-:.6, 000 00 F o r purchase of libraries for t h e Territories of Colorado, Dakota, and Nevada 6,275^27 F o r patent fund ..: 259,217 88 F o r P a t e n t Office building J 63, 800 00 F o r support of insane paupers of the District of Columbia, and army and , n a v y of the United States -48,000 00 F o r preservation of collections of the exploring expedition 2, 000 00 ~ ^ F o r drawings to illustrate the report of the Commissioner of Patents 6, 000 00 <, F o r purchase of United States Statutes, 2,-765 00 " F o r rofi,ds and canals. State of Michigan '. 9, 445 44 F o r relief .of the State of AVisconsin 225, 276 83 F o r the relief of sundry individuals :.. 70,930 35 F o r deposits by individuals for expenses of surveys of public lands 13,131 75 F o r compiling aud supervising the Biennial Register 500 00 F o r purchase of gold coin, act of M:arch 17,1862, Ist sec-tion 5, 072, 900 11 " 32; 673, 545 69 F r o m which deduct repayments on,account of appropriations under which there were no expenditures duriug the year Total misceUaneous 2, 750 52 .' $32,670,795 17 U N D E R T H E D I R E C T I O N OF T H E I N T E R I O R D E P A R T M E N T . ' •* • •For the Indian department '. '. • F o r pensions, military -. F o r pensions, n a v a l . F o r relief of sundry individuals, including payments on account of depredations b y Indians .•... ' 3, 802, 393 60 9,139,167 36 152, 443 12 1,164,571 30 Total Interior Department-1 14,258,575 U N D E R T H E D I R E C T I O N OF T H E W A R D E P A R T M E N T . F o r the P a y department F o r the Adjutant General F o r the Surgeon General •. F o r the Commissary General F o r the Provost Marshal General : F o r the Quartermaster's department F o r the "Ordnance department F o r the Engineers' department F o r the Secretary's office, (army expenditures) Kelief of sundi-y individuals Total W a r D e p a r t m e n t , '. > 351,5.73,554 62 118, 686 33 19, 584, 634 38 147, 085, 231 32 10,676,267 27 446, 585, 474 54 46, 774, 854 23 ^ 6,183,. 587 15 2, 733, 823 95 7, 246 99 ' .--.- . 1,031,323,350.79 U N D E R T H E D I R E C T I O N OF T H E NAVY D E P A R T M E N T . Forpayof the naVy F o r prize money to captors F o r miscellaneous F o r provisions and clothing F o r .construction aud repair F o r ordnance-. F o r equipment and recruiting Foryai-ds and docks '. \ ' -^ - - -,. '. - 27,500,997 92 5, 740, 909 2 1 283, 539 50 10, 588, 882 75 34, 411, 258 30 ' 7,199,135 05 15, 475,440 23 4,046,706 0? 48 For For For For Por REPORT ON THE FINANCES. medicine and surgery marine corps navigation steam engiueering relief of sundry individuals |474, 504 1, 762, 559 566, 729 14, 464, 997 52,116 1 01 61 47 48 52 Total N a v y D e p a r t m e n t To which add— F o r interest on the public debt, includiug treasury notes $122, 567, 776 12 77, 397, 712 00 Total expenditures, exclusive of principal of the public debt P R I N C I P A L OF T H E P U B L I C '... 1, 290, 312, 982 41 DEBT. F o r redemption of stock, loan of 1842 1,400 00 F o r redemption of T e x a n indemnity stock, act of September 9, 1850 1, 631, 889 38 F o r reimbursement of treasury notes, per acts prior to December 23,1857. 400 00 F o r payment of treasury notes, act December 23, 1857 1,100 00 F o r payment of treasury notes, act March 2, 1861 43, 550 OQ P o r redemption of United States notes, act J u l y 17, 1861 370, 599 00 F o r redemption of 7 3-10 3-year coupon bonds, act J u l y 17, 1861 138, 411, 050 00 F o r redemption of postage aud other stamps, act J u l y 17, 1862. 4, 739, 387 34 F o r redemption of United States notes, act of F e b r u a r y 25,1862 4, 335, 133 47 F o r redemption of temporary loans, acts of F e b r u a r y 25 and March 17,1862. 118, 488, 838 19 F o r redemption of certificates of indebtedness, acts March 1 and 17,1862- 174, 827, 000 00 F o r redemptiou of fractional currency, act March 3, 1863 6, 676, 364 30 F o r redemption of 1-year 5 per cent, treasury notes, act March 3, 1863. . . 38, 473, 320 00 F o r redemptiou of 2-year 5 per cent, treasury notes, act March 3, 1863 113, 957, 250 00 F o r redemption of 3-year 6 per cent, compound interest treasury notes, acts March 3, 1863, and J u n e 30, 1864 1, 458, 060 00 F o r redemption of 3-year 7 3-10 coupon treasury uotes, act J u n e 30,1864.. 3, 945, 900 OO x Total principal of the public debt 607, 361, 241 68 Total expenditures 1, 897, 674, 224 09 Balance in the treasury J u l y 1, 1865 858, 309 15 S. B . COLBY, Register. T R E A S U R Y D E P A R T M E N T , Register's Office, Novemher 24, 1865. No. 4o Statement of the receipts and expenditures of the United States f o r the qiiarter ending September 30, 1865, exclusive of trust funds, RECEIPTS. From From From From From customs -..' sales of public lands direct tax internal revenue '. incidental and misceUaneous sources : : Total receipts, exclusive of loans From From From From From From From From 30, From From From l o a n s : ' 6 per cent. 20-year bonds, per act J u l y 17, 186.1 Unitfd States notes, per act F e b r u a r y 25, 1862 temporary loans, per acts F e b r u a r y 25 aud March 17, 1862 Cl rtificates of indebtedness, per acts March 1 and 17,, 1862 fractional currency, per act March 3, 1863 1 6 per cent. \ 881 bonds, per act March 3, 1863 10-40-year bonds,, per act March 3, 1864.: 6 per cent, compound interest notes, per acts March 3, 1863, and J u n e 1864 5-2U-year bonds, (6 per cent.,) per act J u u e 30, 1864 7 3-10 3-year treasury notes, per acts J u u e 30, 1864, and March 3,1865. $47, 009, 583 132, 890 31, 111 96, 618, 885 18, 393, 729 ' , $10, 000 2, 322, 615 50, 015, 576 26, 054, 799 4, 950, 163 149, 370 5 03 63 30 65 94• 162,186, 200 55 00 00 12 37 75 00 00 26, 400, 000 00 9, 21J, 000 00 158, 068, 731 33 ^ 277,182,260 57 . . 439, 368, 461 12 REPORT ON THE FINANCES. 49 EXPENDITURES. Civil, foreign intercourse, and miscellaneous Interior, (pensions and Indians) War Navy Interest on the public debt, including treasury notes • Total expenditures, exclusive of principal of public debt $10, 571, 460 6, 024, 241 165,369,237 16,520,669 36,173, 481 I Principal of public d e b t : Reimbursements of treasury notes, issued prior to December 23, 1857 P a y m e n t of treasury notes, per act of March 2, 1861 Redemption of T e x a n indemnity stock, per act September 9, 1850 Redemption of United States notes, per act J u l y 17, 1861 Redemution of 7 3-10 3-year coupon bonds, per act J u l y 17, 1861 Redemption of stock loan of 1842 Reimbursement temporary loan, per acts F e b r u a r y 25 and March 17, 1862.. Redemption certificates of indebtedness, per acts March 1 and 17, 1862., Redemption United States notes, per act F e b r u a r y 25, 1862 Redemption postage and other stamps, per act J u l y 17, 1862 Redemption fractional currency, per act March 3, 1863 Redemption 5 per cent. 2-year treasury notes, per act March 3, 1863 Redemption 5 per cent. 1-year treasury notes, per act March 3, 1863 Redemption 3-year 6 per cent, compound interest notes, per act March 3, 1863 99 86 32 81 50 234, 659, 091 48 $200 1, 200 94, 000 80, 533 85,150 10,100 33, 677, 413 80, 044, 000 6, 365, 700 1, 003, 257 2, 897, 980 5, 000, 000 '^7, 000, 000 ^ 00 00 00 25 00 00 29 00 00 02 79 00 00 ^ 2,149,629 00 138, 409,163 35 373, 068, 254 83 S. B. COLBY, Register. T R E A S U R Y D E P A R T M E N T , Register's Office, November 24, 1865. 4 F 50. REPORT ON THE FINANCES. No. 5.—Statement of the indebtedness Authorized a loan of $12,000,000, bearing interest at a rate not exceeding 6 per cent, per annum, and reimbursable at the will of the Secretary, after six months' notice, or at any time after three years from J a u u a r y 1, 1842. The act of April \ 5 , 1842, authorized the loan of aii additional sum of $5,000,000, and made the amount obtained on the loan after the passage of this act reimbursable after six months' notice, or at any time not exceeding twenty years from J a n u a r y 1,1$43. This loan was made for the purpose of redeeming outstanding treasury notes, and to defray any of the public expenses. A c t o f J a n . 28, 1847. Authorized the issue of $23,000,000 in treasury notes, bearing interest at a rate not exceeding 6 per cent, per annum, with authority to borrow a n y portion of the . amount,'and issue bonds therefor, bearing interest at a r a t e not exceeding 6 per cent., and redeemable after December 31,1867. The 13th section authorized the funding of these notes into bonds of the same description. The act limited the amount to be borrowed or issued in treasury notes and funded as aforesaid to $23,000,000, b u t authorized the fuuding of treasury notes issued under former acts beyond that amount. The excess of the $23,000.000 is made up of treasury notes funded under the 14t.h section. Aet of March 31,1848 Authorized a loan of $16,000,000, bearing interest at a rate not exceeding 6 per cent, per annum, and reimbursable at any time after t w e n t y years from J u l y 1, 1848. Authority was given to the Secretary to purchase the stock at any time. Act of Sept. 9, 1850 . . . Authorized the issue of $10,000,000 in bonds, bearing 5 per cent, interest, and 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 Uuited States for liability of the debts of Texas, aud for compensation for the surrender to the United States of her ships, forts, arsenals, custom-houses, &c., which became the property of the Uuited States at the time of annexation. Old funded and unfund- Consisting of unclaimed dividends upon stocks issued before the year 1800, and ed debts. those issued during the w a r of 1812. Acts prior to 1857 Different issues of treasury notes Act of Dec. 2 3 , 1 8 5 7 . . . . Authorized an issue of $20,000,000 in treasury notes, bearing interest at a rate not exceeding 6 per cent, per annum, and receivable in p a y m e n t of all public dues, and to be redeemed after the expiration of one j^ear from the date of said notes. A c t o f J u n e 14,1858. 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 t h e government at any time after the expiration of fifteen years from January. 1, 1859. A c t o f J u n e 22,1860. Authorized a loan of $21,000,000, bearing iuterest* at a rate not exceeding 6 per cent, per annum, and reimbursable within a period not beyond t w e n t y years, and not less than ten years, for the redemption of outstanding treasury notes, and for no other purpose. A c t o f Dec. 17, 1860. Authorized an^issue of $10,000,000 in treasury notes, to be redeemed after the expiration of one year from the date of issue, and bearing such a rate of interest as m a y be ofl'ered 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 annum'. Act of F e b . 8, 186L. Authorized a loan of $25,000,000, bearing interest at a rate not exceeding 6 per cent, jjer annum, and reimbursable within a period not beyond t w e n t y years, nor less than ten years. This loan was made for the payment of the current expenses, and w a s to be awarded to the most favorable bidders. Act of March 2, 1 8 6 1 . . . . Authorized a loan of $10,000,000, bearing interest at a rate not exceeding 6 per cent. peT annum, and reimbursable after the expiration of ten years from J u l y 1,1861. I n case proposals for the loan were not acceptable, authority was given to issue the whole amount in treasury notes beariug interest at a rate not exceeding 6 per cent, per annum. Authority was also given to substitute treasury notes for the whole or any part of the loans for which the Secretary was by l a w authorized to contract and issue bonds at the time of the passage of this act, aud such treasur}'- notes were to be made receivable in p a y m e n t of all public dues, and redeemable at any time within two years from March 2,1861. Act of March 2, 1861 . Authorized an issue, should the Secretary of the T r e a s u i y deem it expedient, of $2,800,000. iu coupon bonds, bearing interest a t the rate of 6 per cent, per annum, and redeemable in twenty years, for the p a y m e n t of expenses incurred b y the Territories of AVashington and Oregon in the suppression of Indian hostilities during the years 1855 and 1856. Acts of J u l y 17, 1861, Authorized a loan of $250,000,000, for which could be issued bonds beariug interest and August 5, 1861. at a rate not exceeding 7 per cent, per annum irredeemable for t w e n t y years, aud after t h a t redeemable at the pleasure of the United States; treasury notes bearing interest at the rate of 7.30 per cent, per annum, payable three years after date, aud Uuited ."^tates notes without interest, paj'able on demand, to the extent of $50,000,000, (increased by act of 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 m a y deem advisable. T h e supplementary act of August 5, 1861, authorized an issue of bonds bearing 6 per cent, interest per annum, and payable at the pleasure of the United States after t w e n t y years from date, which may be issued in exchange for 7,30 treasury notes, b u t no such bonds to be issued for a less sum than $500; and the whole amouot of such bonds not to exceed the whole amount of 7.30 treasury notes issued. Act of J u l y 21,1841, and April 15,1842. 51 EEPORT ON THE FINANCES. of the United States, June SO, 1865. Loan of 1842.. 20 years After Dec. 31,1862 6 per ct. per annum. L o a n of 1 8 4 7 . . . . 20 years After Dec. 31,1867 6 per ct. per annum. il7, 000, 000 $8, 000, 000 $195,408 45 23, 000, 000 28, 207, 000 9,415, 250 00 20 years After J u l y l , 1868. 6 per ct. per P a r -. annum, 16, 000, 000 16, 000, 000^ 8, 908, 341 80^ T e x a s indemnity 15 years After Dec. 31, 1864 5 per ct. per P a r -. annum. 10, 000, 000 5, 000, 000 842, 000 00 L o a n of 1848 Old funded debt. Demand On demand 3 & 6 per ct. T r e a s u r y notes.. On demand Treasury notes -. 1 y e a r . - I m . to 6 p.ct. P a r 5 to 5 i pr. ct. P a r . 104, 511 64 8,800 00. 20, 000, 000 1 year after date L o a n of 1858 15 years Dec. 31,1873 'Loan of I 8 6 0 - . . . 10 years After Dec. 31,1870 T r e a s u r y notes.. 1 year. 5 per ct. per P a r . annum. 20, 000, 000 20, 000, 000 20, 000, 000 00 5 per ct. per P a r annum. 21, 000, 000 7, 022, 000 7, 022, 000 00 1 year after date . . 6 &. 12 per ct. P a r . 13er ann.. •Loan of F e b . 8, After J u n e 1,1881. 6 per ct. per 20 years annum. 1861. 2 years. 2 years after date 1 Treasury notes. 10,000,000 600 00 25, 000, 000 18, 415, 000 18, 415,-000 00 22, 468,100 22, 468,100 5, 800 00 12, 896, 350 12, 896, 350 2, 800, 000 1, 090, 850 6 pr.ct.per ) annum. 3 60 days. Oregon w a r . 10, 000, 000 days after date j 20 years After J u l y 1,1881-. 6 per ct. per annum. 20-year sixes. 20 year; After J u n e 30, 1881 6 p.ct.p.ann 7.30 notes J 3 ? After Aug. IS, 1864 7.30 perct. ? (two issues.) l yrs. 5 After Sept. 30, 1864 per ann. > Demaud notes. Payable Demand on de mand. None. 20-year sixes. 20 years After J u n e 30, 1881 6 per ct. per P a r - Exchang'able annum. for 7,30 treaS' ury notes. 1, 016, 000 00 50, 000, 000 50, 000,-000 00 139, 999, 750 139,155, 650 00 60, 000, 000 472, 603 00 4 3 1 , 3 0 0 G.G 52 REPORT ON THE FINANCES No. 5.:—Statement of the indebtedness Acts authorizing loans, and synopsis of same. A c t o f F e b . 25, 1862 March 3, 1864 Authorized the issue of $500,000,000 in 6 per cent/ bonds, redeemable after five 3'ears, and p a y a b l e twenty years from date, which m a y b e exchanged for United States notes. Also, on Authorized the issue,of not over $11,000,000 additional of similar bonds, to meet subscriptions'already made and paid for. J u n e 30, 1864 J a n u a r y 28, 1865 A c t of F e b . 25, 1862.. On hand unsold in the United States or E u r o p e Authorized the issue of $150,000,000 in legal-tender United States notes, $50,000,000 of which to be in lieu of demand notes issued under act of J u l y 17, 1861. Authorized an additional issue of $150,000,000 legal-tender notes, $35,000,000; A c t o f J u l y 11, 1862.. of which might be in denominations less thau five dollars.; $50,000,000 of this issue to be reserved to p a y temporary loans promptly in case of emergency. Resolution of Congress, Authorized the issue of $100,000,000 in United States notes, for the immediate payment of the army and navy, such notes to be. a part of the amount provided J a n u a r y 17, 1863. for in any bill that m a y hereafter be passed b y this Congress. (The amount in this resolution is included in act of March 3, 1863.) A c t o f March 3, 1 8 6 3 . . . . A further issue of $150,000,000 iu United States notes, for the purpose of converting the treasury notes which may be issued under this act, aud for no other purpose. And a further iasue, if necessary, for the p a y m e n t of the army and 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. Authorized a temporary loan of $25,000,000 in United States notes, for not less A c t o f F e b . 25, 1862. than thirty days, payable after ten days' notice, at 5 per cent, interest per annum. (This was increased to $100,000,000 by the following acts.) Authorized an increase of temporary loans of $25,000,000, bearing interest at a March 17, 1862 rate not exceeding 5 per cent, per annum. Authorized a further increase of temporary loans of $50,000,000, making the J u l y 11, 1862. 1.. whole amount authorized $100,000,000. Authorized the increase of temporary loans to not exceeding $150,000,000, at a rate A c t o f J u n e 30, 1864. not exceeding 6 pei- cent. Authorized a loan of $300,000,000 for this, and $600,000,000 for the next fiscal A c t o f March 3, 1863. year, for which could be issued bonds running not less than ten, nor more than • forty years, principal a n d interest payable in coin, bearing interest at a rate not exceeding six per cent, per annum, payable in bonds not exceeding $100 annually, and on all others semi-annually, the whole a m o u n t o f bonds, treasury notes, and Uuited States notes, issued under this act, not to exceed the sum of $900,000,000, And so much of this act as limits the loan to the current fiscal Act of J u n e 30, 1864 . . . year is repealed by act of J u u e 30, 1864, which also repeals the authorit}'to borrow money conferred by section 1, except so far as it raay affect $75,000,000 of bonds already advertised. And treasury notes to the a m o u n t o f $400,000,000, not exceeding three years to A c t o f March 3,.1863. run, with interest at not over 6 per cent, per annum, priucipal and interest pay^ able in lawful money, Avhich may be made a legal teuder for their face value, excluding interest, or convertible into Uuited States notes. A c t o f March 3, 1 8 6 4 . . . , 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 thau five years, aud payable at any period not more than forty years from date, in coin, bearing interest not exceeding six per cent, yearly, payable on bonds not over oue hundred dollars annually, and on all other bond.-^ semi-annually, in coin. A c t of March 1,' 1862. Authorized an issue of certificates of indebtedness, payable one year from date, in settlement of audited claims against the government. Interest 6 per cent, per annum, payable in gold; and by P a y a b l e iu lav/ful currency on those issued after t h a t date. A m o u n t of issue not A c t o f March 3, 1863. specified. Authorized an issue of ngtes of the fractional parts of one dollar,.receivable in A c t o f J u l y 17, 1862.. p a y m e n t of all dues, except customs, less than five dollars, and exchangeable for United States uotes in sums not less than five dollars. Amount of issue not specified. Authorized an issue not exceeding $50,000,000 iu fractional currency, (in lieu of A c t o f March 3, 1863.. postage or other stamps,) exchangeable for Uuited States notes in sums notless than three dollars, aud receivable for any dues to the United States less than five dollars, 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, A c t o f J u n e 30, 1864. Authorized issue in lieu of the issue under acts of J u l y 17, 1862, and March 3, 1863, the whole amount outstanding under all these acts not ^to exceed $50,000,000. 53 REPORT ON THE FINANCES. of the United States, June 30, 1865—Continued. l.r > Five-twenties. 5 or 20 years. After Aprils 30, 1867.' J-United. States notes, n e w issue. I ( days' After J u n e 30, • 1881. Loan of 1863. Treasury notes. Par . 450, 000, 000 432, 687, 966 00 4, 5, and 6 P a r . per ct. 150, 000, 000 19, 717, 061 40 75, 000, 000 75, 000, 000 75, 000, 000 00 None. ? T e m p ' y l o a n . . Not less After ten than 30 notice. days. 2 years. 2 years date. after $515, oop, 000 $514, 780, 500 $514, 780, 500 00 6 per c e n t . . 6 per c t . . 5 per ct Pr'm. 4.13 P Par . 211, 000, 000 42, 338, 710 00 P a r . . 400, 000, 000 1 y e a r . . 1 year after date 5 per ct 17, 250, 000 15, 000, 000 00 T r e a s ' y notes. 3 years. 3 years after d a t e . 6 p.c. comp. P a r interest. 10 or 40 After F e b . 28,'74 5 per ct Par . . 200, 000, 000 172, 770,100 172, 7;70,100 00 Ten-forties years. I Certificates of f indebtedness. }iyr-- 1 year after d a t e . 6 per c t . . . P a r . . Not specified. Postal currency P a r . . Not specified. Fractional currency. Par.. 50, 000, 000 115, 772, 000 00 20,192, 456 9, 915, 408 66 15, 090, 420 10 54 REPORT ON THE FINANCES. No. 5.—Statement of the indebtedness Acts authorizing loans, and synopsis of same. Authorized the issue of $400,000,000 of bouds redeemable at the pleasure of the government after a n y period not less than five nor more than thirty years, or,, if deemed expedient, made payable at any period not more than forty years from date. And said bonds shall bear an annual interest not exceeding 6 per centum, payable semi-annually in coin. And the Secretary of the Treasury m a y dispose of such bonds, or any part thereof, and of any bonds commonly known as fivetwenties, remaining unsold, on such terms as he m a y deem most advisable, for lawful money ofthe United States, or, at his discretion, for treasury notes, certificates of indebtedness, or certificates of deposit, issued under any act of Congress. Also, authorizes the issue of and in lieu of an equal amount of bonds authorized b y the first section, and as a p a r t 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 any time after three years from date, and bearing interest not exceediugthe rate of 7 3-10 per centum, payable in lawful money at maturity, or, at the discretion of the Secretary, semi-annually; and such of them as shall be made payable, principal and interest, at maturity, shall be a legal tender to the same extent as Uuited States notes, for their face value, excluding interest, and m a y be paid to any creditor of the United States, at their face value, excluding interest, or to any creditor willing to receive them at par, ineiuding interest; and a n y treasury notes issued under the authority of this act m a y be made convertible, at the discretion of the Secretary of the Treasury, into any bonds issued iinder the authority of this act, and the Secretary may redeem aud cause to be cancelled and destroyed a n y treasury notes or United States notes heretofore issued under authority of previous acts of Cougress, and substitute in lieu thereof an equal amount of treasury notes, such as are authorized by this act, or of other United States notes; nor shall any treasury note bearing interest issued under this act be a legal tender in p a y m e n t or redemption of any notes issued by any bank, banking association, or banker, calculated or inten'ded to circulate as money. Whole amount may be issued in bonds or treasury notes, at the discretion of the Act of J a n . 28, 1865 Secretary. Acts of J u l y 1,1862, and Bonds issued to the Central Pacific Railroad Company in accordance with these acts. J u l y 2, 1864. A c t o f March 3, 1 8 6 5 . . . . Authorized an issue of $600,000,000 in bonds or treasury uotes; bonds m a y b e made p a y a b l e at any period not more than forty years Jrom date of issue, or m a y be made redeemable at the pleasure of the government, at or after any period not less than five years, nor more than forty years from date, or m a y be made redeemable and payable as aforesaid,"as m a y be expressed upon their face, and so much thereof as m a y be issued in treasury notes m a y be made convertible into any bonds authorized b y this act, aud be of such denominaiions, not less than fifty dollars, and bear such dates, and be made redeemable or payable at such periods as the Secretary of the T r e a s u r y may deem expedient. T h e interest on the bonds payable semi-annually, on treasury notes semi-annually, or annually, or at maturity thereof, and the principal or interest, or both, be made payable in coin or other lawful m o n e y ; if in coin, not to exceed 6 per centum per a n n u m ; when not payable in coiu, not to exceed 7 3-10 per centum per annum, Raie and character to be expressed on bonds or treasury notes. A c t o f J u n e 30,1864. 55 REPORT ON THE FINANCES. of the United States, June SO, 1865—Continued. Five-twenties. 5 or 20 After Nov. 1,1865 years. Treasur y 3 year notes. Treasury notes. 3 years after date 6 percent. 6 per cent, comp. int, $91,789,000 Substitute red'dSp.c, notes. 3 y e a r s . 3 years after date. 6 per cent, comp, int. $91, 789, 000 00 168,661,290 \ 178,7 10,094,790 $400,000,000 7.30 treasury notes. 3 years 3 years after Aug. 7.30 per c . 15, 1864. 234,400,000 234, 400, 000 00 6 per c e n t . . P a r - 1,258,000 1, 258, 000 00 After Aug, 14, '67. _ 7 3-10 per P a r . After J u n e 14,'68. " cent. After J u l y 14, '6^^. 437,210,400 Central Pacific 3 0 y r s . . 'After J a n . R. R. Co. bonds. 1895. 7 3-10 treasury notes, three issues. 5 yrs. I 437, 210, 400 00 2, 682, 593, 026 53 56 R E P O R T ON T H E FINANCES. No. 6. Paper money circulation and domestic exports. TREASURY DEPARTMENT, November 29, 1865. An unprecedented increase in the quantity of breadstuffs and provisions exported from the loyal States to foreign countries in the fiscal years 1861, '62, '63 and '64, concurring with a vast increase in the aniount of currency in circulation, and a consequent enhancement of the premium upon foreign bills.of exchange, as measured by the currency, has been taken to prove that the increase of these exports is due to the excess of paper money in use, or to the high currency price of foreign bills corresponding to its rate of depreciation in gold value. The history of our domestic exports and hank issues during thirty-five years preceding the outbreak of the rebellion, affords no evidence that high prices at home, or an over-abundance of paper money, whether redeemable or irredeemable, ever had the effect of stimulating exportation. The official tables of domestic expor.ts show a seeming concurrence of the kind in the years 1854, '55, '56 and '57, but other causes are readily found for the very considerable growth of our foreign commerce in this period, showing that it had no dependence upon the accompanying increase of paper money circulation. For the purpose of presenting the facts as they bear upon this question, our export trade in domestic products with the cotemporaneous movements in bank circulation are here given in groups of years, which most clearly exhibit their respective fluctuations. I n this statement the exports of breadstuffs and provisions, those of cotton wool, all other than these, and the totals, exclusive of specie, are distinguished. The bank circulation of each period is stated in its average amount 7>er capita, for the puipose of showing its relative supply, as well as this method of measuring the business requirements of the time can do ; and the percentage of increase and decrease serves for a readier apprehension of the movements in the several divisions of commerce here adopted, and in the paper money circulation ofthe same periods. Statement slwwi/ng the fluctuations of bank note circulation in the United States, the exports of domestic produce, exclusive of specie, and the rates p>er cent, of increase and decrease in each, in periods, from the year 1825 to 1860. Average domestic exports, p e r annum, (exclusive of specie,) in millions of doUars. PH o d o h ..TO GROUPS OF YEARS. %6 ^ rt . o 9 I bD o O 16.4 + 33.0 9 . 6 , — 20.0 62.4 + 12.0 22.9 + + 68.0 54.6 — 12,0 17.0 — 22,0 35.3 — 26.0 + + 19.0 16.2 1846'-'47, 2 years 48.2 +200. 0 42.6 1848-53, 6 years ' 30.4 — 37.0 85.0 1854-'57, 4 y e a r s . . 64.1 + 111.0 110.4 +100. 0 36.1 + 30.0 63.7 .1858-'60, 3 years 44,7 — 43.5 161. 5 + 46.3 75.8 •^ St ^.fl^* • a 55 o + 95.0 21.8 — 'a a r ft t o .a o 55.5 12.1 i at 28.4 12.9 1833-'36, 4 years 1839-'45, 7 years 1 6.0 1825-'32, 8 years 1837-'38, 2 years ll 5.0 + 108.0 2.0 + 76.4 o '57.7 89.4 94.9 87.8 126.1 151.5 238.3 282.0 > <$4 74 + 55.0 7 10 + 6.0 8'^ 35 + 17.0 - 7.0 5 16 — 38.0 + 43. 0 5 08 — 1.0 + 20.0 5 34 + 5.0 + 49.0 + 57.3 • 7 30 + 36. 7 + 18. 3 — .16.7 6 08 REPORT ON THE FINANCES. 57 Ex2Jorts of breadstuffs and provisions in connexion with the supply of bank currency. During the eight^ years 1825-'S2 the bank circulation never exceeded sixtyone millions, or an average per capita of the total population of $4 74, and the average export of breadstuffs and provisions was twelve and nine-tenths millions of dollars. In the next four years (1833-'36) the circulation rose to %1 10, an increase of 49 per cent.; :but these exports fell to twelve and onetenth millions, a decline of 6J per cent. In the years 1837-'38 the circulation varied from $9 46 to $7 20, averaging $8 35, an increase of 76 per cent, upon ^ the first-mentioned period; yet these exports fell to nine and six-tenths millions, a decrease of above 25 per cent. The average exports of the next following seven years (1839-'45) were sixteen and two-tenths millions, an increase of 68 per cent, over the immediately preceding period; but the circulation averaged only $5 16 per capita, a decrease of 38 per cent. In the years 1846-'47 our exports of breadstuffs and provisions, under the great demand occasioned by the scarcity in Europe, which commenced in 1846 and amounted to a famine in Ireland in 1847, rose to forty-eight and two-tenths millions, or quite 200 per cent, above those of the next previous period, although the circulation declined 1 per cent.; and the next six years (1848-'53) show a ' decline of 37 per cent, in these exports, with an increase of 5 per cent, in the circulation. The four fiscal years 1854-'57 present the first and last concurrence of an ex'cessive currency and enhanced exports of food in any period previous to the rebellion, the former rising nearly 37 per cent, and the latter 111 per cent, upon the average of the preceding six years. But it must be recollected here that the Crimean war actually commenced in March, 1854, with preparation made in the preceding winter, and ended in April, 1856. France, England, Sardinia, Turkey, and Russia were all involved in it, which sufficiently accounts for the very considerable enhancement of all branches of our foreign commerce, except in cotton, the regular increase in which was naturally checked during the period. In 1857 these exports fell off about three millions, but were still at twenty-five -millions, or 50 per cent, above those of the next following year, and during this year our chief customer had a war in Persia, another in China, and the great mutiny in-India upon her hands. All this very well accounts for an increase of thirty-four millions a year in our provision exports over the undisturbed previous period from 1848 to 1853. In September, 1857, a general bank suspension showed that the circulation had been during four years in excess of legitimate business requirements, standing in the first three at full 40 per cent, above the safe average per capita, and rising to 43 per cent, nearly in the year' . of the explosion. In the three years 1858-'60 the prices of American breadstuffs and provisions fell in the English market 33 per cent, below those of 1854-'57, and our exports declined 43J per cent., although the currency was still at least 17 per cent, per capita above the safe supply, and tending again, as shown by its still further . increase of about 3 per cent, more on the 1st of January, 1861, to^an early revulsion, if the rebellion had not brought with it a release of the banks from the obligation to rede'em their notes in any better currency. It Avill be noticed that from 1839 to 1853, inclusive, the average circulation did not vary more than 26 cents per capita, standing very uniformly through these fifteen years at about %5 20. Now, in this period our domestic exports, exclusive of specie and cotton, rose from forty and four-tenths to eighty and four-tenths millic^ns, or 100 per cent., while in the seven years, .1854 to 1860, when the circulation ranged near two hundred millions, and full 30 per cent. per capita above the average of the fifteen preceding years, the same kinds of 58 REPORT ON THE FINANCES. exports rose only from one hundred and twenty-one and a half to one hundred and twenty-four and a half millions, or 2|- per cent. Moreover, the exports of food included in these amounts fell from near sixty-six millions in 1854, the first year of the Crimean war, to forty-five and a quarter millions in 1860. It is true that cotton rose in the same time from ninety-three and a half to one hundred and sixty-two millions, swelling the total exports materially; but it will not be claimed that the state of the currency is to be credited with this result. A common cause could not have operated so unequally upon these different branches of our commerce, and the inquiry may be settled, after a fair examination of all the facts, in the clear conclusion that in all the fluctuations of our foreign commerce and bank circulation, occurring in thirty-five years before the rebellion, no fact sustains the notion that an excessive or depreciated currency favors exportation. The real causes of extraordinary increase in the exports we have found in an increased demand in the foreign markets, occasioned either by failures of their own crops or the increased demand of their wars, helped sometimes by the decline of prices arising from our own superabundance of agricultural products. During the period of the rebellion our exports have been reported in irredeemable-currency prices. Any calculation made upon the figures in which the values are expressed, and any efforts made to ascertain the concurrent quantities of paper money in active circulation at the several stages of change in the produce movements, would be at once very difficult and unreliable; still, we have command of such data as may throw some light upon the question with which we are here concerned. In the fiscal years 1862, '63, and '64 the exports of cotton have no proper bearing upon this inquiry. The leading manufactures, which, from their variety of kinds, have no common measure but their aggregate value, stood very evenly at thirty-five^ millions in each of the three years, the currency price's of 1863 and 1864 being reduced to the gold standard. In the years 1858, '59, '60, and '61 they averaged forty-one millions—so there was no increase in the quantity of these exports, but a falling off of about 15 per cent. In the three years 1858, '59, and '60 all exports, other tlian specie, cotton, and breadstuffs and provisions, ranged from sixty-nine to seventy-nine, millions in the year, averaging seventy-five and eight-tenths millions. In 1862, '63, and '64 they varied from sixty-one to seventy-two millions, giving an average of sixty-five and a half millions a year, the currency prices of 1863 and 1864 being, as before, reduced to the gold standard. Here again there is no increase of quantity, measured by values, but a decrease of over 13 per cent. These points settled, our question is cleared of its disturbing elements. The inquiry is now limited to the exports of breadstuffs and provisions, and the supposed effect of an enormously inflated currency upon them. We will take of these wheat and wheat flour, and hams and bacon, as the chief and the fair representatives of the whole. In the fiscal years 1854, '55, '56, and '57 the exports of wheat, in grain and flour, amounted to ninety-four millions of bushels, and of hams and bacon to one hundred and sixty-nine and three-quarters millions of pounds. In 1858, '59, and '60 the wheat export was fifty-eight and three-quarters millions bushels ; the hams and bacon fifty-eight and three-quarters millions of pounds. In the four fiscal years 1861, '62, '63, and '64 our total exports of wheat and wheat flour, reduced, to wheat, rose to 214,135,710 bushels—an" increase of 128 per cent., or two and a quarter times the quantity exported in the European war period, 1854, '55, '56, and '57; and of hams"and bacon, 520,607,108 p o u n d s ^ an increase upon the same period of 20B^ per cent., or more than three times the quantity. If the first three of these years be compared with 1858, '59, and '60— three years of ordinary causes of demand in Europe—the wheat export rises to two and three-quarter times, and the hams and bacon'to nearly eight times. 59 EEPORT ON THE FINANCES. Once before, in the Irish famine year, we increased our total exports of breadstuffs and provisions in a single year 148,per cent., or two and a half times their value in the next preceding year. And again, in 1854, we doubled them in one year, and sustained them at this proportion for four years together;, under the demand created by European wars on the continent and in Asia. But these instances only serve to show our ability to answer any deinand that the rest of the world is occasionally compelled to make upon us. They do not explain the immense consumption of American food in the years under consideration^ Without looking to other causes, the prices at which these commodities were sold in the foreign markets show reasons for a largely increased consumption there. Great Britain and Ireland in the ^ve years 1860-'64 took 71J per cent, of our total exports of wheat and flour, and 84 per cent, of the hams and bacon. The prices at which these were sold in the United Kingdom may therefore be taken to indicate the gold value of the whole export of the period to foreign countries. In the following table we give the imports of wheat, and w^heat flour in its equivalent in wheat, with the computed real value, and the prices of hams and bacon, imported from the United States, as they are found in tlie publications of the British Parliament: PRICE PER CWT. Calendar years Wheat. Price per quarter. Hams. ' Czot. 20, 771, 740 71 0 66 1 s. d. s. d. Bacon. 1858 and '59 5, 213, 289 47 8 57 9 s. d. 49 6 46 9 1860 9,3.15,125 57 8 68 9 53 5 1801 15, 610, 472 55 2 47 0 48 2 1862 21, 765, 087 50 3 35 5 1863 11, 869,179 43 9 33 2 35 1 26 11' 10, 077,431 38 0 907, 224 37 3 1854, '55 '56, and '57 1864 ! 1865, (8 montlis) N O T E . — T h e w h e a t m a y he approximately rendered into bushels b y multiplying the hundred-weights b y two, and into quarters by dividing the same figures b y four. T h e changes in the quantities of hams and bacon correspond sufficiently well w i t h those of flour and w h e a t for our purpose. T h e prices of these for 1864 and 1865 cannot be obtained with precision, but they seem to have fallen nearly in the same ratio as w h e a t and flour. Previous to the year 1860, whenever wheat fell to forty-one or forty-two shillings per quarter in England, our exports to the United Kingdom were merely nominal. In 1859, the price being so low as forty-three shillings and tenpence, our exports fell off to 861,000 bushels. In 1858 the price was forty-eight shillings, and our exports were nine and a half millions of bushels. The price has ranged from forty-one to seventy-one shillings in an interval of four years. Among all the leading commodities of commerce, scarcely one can be found so variant in price as wheat and wheat flour, and very few whose prices so greatly affect the consumption in Europe. There are twenty millions of people in Great Britain and Ireland whose necessary expenditures are so near their income, that they must economize closely when prices rule but little higher than the lowest rates. These people can easily increase their consumption of wheat thirty millions of bushels per annum, when its cost declines as much as the above statement shows, in the period of the prodigious increase of our exports, which supplied two-thirds of the excess of consumption of the four years 1861, '62, '63, and '64. The"prices of nineteen years'of peace, from 1829 to 1847, give fifty-seven shillings and tenpence as their average. We may therefore take 57.8 as it 60 REPORT ON THE FINANCES. stood in 1860 for the medium or fair and moderate rate, and from it estimate the constant and rapid decrease of price which we assume as the true cause of the inordinately large consumption in the four following years. Thus'measured, the decrease of price is 4^ per cent, in .1860, 1 2 | in 186.2, 24 in 1863, and nearly 34 in 1864; four years in wh ch the aggregate American exports of Avheat and wheat flour went to the prodigious figure of one hundred and eighteen and a half millions of bushels, or twenty-nine and a lialf millions per annum. The thing to be explained, however, is, how our farmers could afford to sell such enormous quantities of their produce at prices so much lower than they ever before touched in the foreign market, without either greatly diminishing or • entirely stopping exportation. " ^ j • The solution is found in the fact that while they sold at a very low price in gold, they were paid in an unusually high price in the currency in use at home, which, being a legal tender, was worth its face value, without any discount or depreciation, in the payment of debts contracted before this period at the gold standard of prices. A vast .amount of such debt is known to have^ been discharged in this way. In 1864, when the foreign price of wheat went down to about four shillings and ninepence per bushel, covering freight, insurance, commissions, and all intermediate charges and profits, which still further reduced the gold price to the producers, they could still afford to send to England twenty .million bushels, the premium upon gold, due to the depreciation of our currency, ranging from 51 to 185 per cent., and all that premium going dollar for dollar, to the extent so applied, in the discharge of old debts. Roughly averaged, the varying premiums of the year were equal to 104 per cent., which quite doubled the farmer's share of the four and ninepence per' bushel paid for his wheat in England, when converted into currency at home. But the agriculturists, owning the farms which they cultivated, and the stock and machinery which they used, had another advantage in the premium, whether they had debts to pay or not. They held their lands, buildings, stock, and implements of husbandry at the gold price of the previous period, and had no expenses of husbandry to meet in the high currency prices of the time, except wages, improvements, repairs, and taxes. These are but a small portion of their investment, and upon all the rest of it its proportion of the premium was clear gain, but in currency, whose purchasing power was measured by the ruling prices, unless invested in government bonds bearing gold interest. Farmers breeding their own stock had a similar profit on the premium to those who owned the lands which they cultivated. The same reasoning applies also to miners, in the proportion that their mines and machinery bear to their total outlay. But to manufacturers the profit of the premium upon foreign sales would only accrue in the proportion of their real estate and machinery bought at the gold prices of the preceding period; all other elements of production to them cost currency prices; and ihese are. so considerable that their exports would bear but little reduction in gold prices^certainly not enough to make or cornrnand a foreign market, as we have already seen in the fact that the exports of the leading manufactures of the country actually fell off, while the products of agriculture so greally increased. It is held by the authorities on this subject that enhancement of the nominal exchange, or that portion of the expressed rate which is due to depreciation of the currency, can have no effect upon foreign trade, for the reason that where such depreciation exists, the premium which the exporter of commodities deiives from the sale of a bill of exchange on a fbreign customer is only equivalent to the increase of the price to the exporter occasioned by such depreciation. This is true, doubtless, where all the elements and the whole cost of production are equally enhanced and in equal proportion to the depreciation of the currency; but the facts of our recent history require a modification of this general proposition. REPORT ON THE FINANCES. 61 There is a limit, also, to the operation of the causes which we find stimulating exportation of our breadstuffs and provisions. When the foreign gold price f^dls below a given mark, the premium must hold a relatively, high rate, or the trade is checked. In the first eight months of the current calendar year (1865) the imports of wheat, in grain and flour, from the United States into England, fell to a trifle more than one-eighth of the quantity imported in 1864, and to one-sixteenth of the year 1862. The British prices had jone down in these eight months to thirty-seven shillings and three pence per quarter, and the average premium on gold had fallen from 104 to 65 per cent. The foreign market gorged, and the currency at home recovering itself, tend together to level exchange to its real rate, and as soon as the rate of premium fails to carry the foreign prices up to the actual cost of production exportation must stop. Respectfully submitted : WILLIAM ELDER. Hon. HUGH MCCULLOCH, Secretary ofthe Treasury. 62 REPORT ON THE FINANCES. REPORT OF COMPTROLLER OF THE CURRENCY. O F F I C E OF THE COMPTROLLER OF THE CURRENCY, Washington, December 4; 1865. SiR^: I have the honor to transmit to the House of Representatives the annual report of the Comptroller of the Currency, as required by the 61st section of the national currency aqt. I have the honor to be, very respectfully, your obedient servant, F R E E M A N CLARKE, Comptroller of the Currency. Hon. SCHUYLER COLFAX, Sjyeaker of the House of Representatives. REPORT. Since the last annual report from this office two hundred and eighty-three new banks have been organized, and seven hundred and thirty-one State banks converted into national associations, making the total nuinber organized to November first sixteen hundred and one ; of which six hundred and seventy-nine . were new banks, and nine hundred and twenty-two were conversions from State banks. A statement of the respective States and Territories in which each bank is located, the paid-in capital, the currency delivered to each, and the bonds deposited with the Treasurer to secure their notes is herewith submitted; also a detailed statement of the affairs of each bank on the first Monday of October last, with an abstract of their condition on that day, an abstract of the condition of all the banks on the first days of January, April, and July, 1865; together with the names and compensation of the clerks and other employes, and the total expenses of the bureau, for the fiscal year ending June SO, 1865. 0ne bank has voluntarily gone into liquidation, and has been closed under the provisions of the law, viz : First National Bank, Columbia, Mo.: Circulation outstanding . ^11, 990 Circulation redeemed 78, 010 Lawful money has been deposited with the Treasurer for the redemption of the outstanding notes of the above-named bank, and the bonds withdrawn. The First National Bank of Attica, N. Y., has failed, and a receiver has been appointed to close tip its affairs. Its outstanding circulation, none of which has been presented for redeemption, is $44,000, secured by $31,500 of six per cent, and $18,500 of five per cent, bonds. ' ^ By section 44 of the national currency act any bank incorporated by special law, or banking institution organized under a general laAv of any State, is permitted, on the performance of certain specified requirements, to be converted into a national association, with the same powers and privileges, and subject to the same duties, responsibilities, and rules as are prescribed for the associations originally organized under that law. By the seventh section of the act amending the '' Act to provide internal revenue to support the government," approved March 3, 1865, the jirivilege of conversion on the part of State banks was extended, so as to give a prefer- REPORT ON THE FINANCES. • 63 ence to those which should apply prior to the first day of July, 1865, over new , associations applying for the privileges of the national currency act. The result has "been that nearly all of the State banks have voluntarily changed into national associations, and it is a gratifying fact that this transformation has been accomplished without deranging the business of these institutions, or affecting essentially the volume of bank note circulation. Since the amendment of the act, no national currency has been delivered to a converted State bank, until the circulation issued by it under State laws, had been reduced below the amount to which its capital as a national bank would have entitled it under the law; and as many of the converted banks had a greater amount of State notes in circulation than they were entitled to under the national act, the result has been to diminish rather than increase the volume of bank note circulation. Ihis restrictive course in reference to State bank circulation, has been the cause of great complaint on the part of inany of the banks, more so, perhaps, for the reason that in several States the enabling acts giving consent to the conversion of the State banks to national associations, contain provisions nominally giving the right to converted banks to continue the issue of their State circulation for a limited time, after the conversion is completed. It is, however, very clear that it is not the spirit or intent of the law to allow any national bank to have a greater circulation than the amount prescribed in the act, and that after a bank becomes a national association it is, as provided in the 44th section of the law, subject to and bound to observe all its provisions. A converted State bank is unquestionably bound to redeem its State circulation'and discharge all thti obligations of the State institution, while any State enactments granting privileges or imposing restrictions in conflict with or repugnant to the United States laws are necessarily void. The national currency act permits the conversion of State into national institutions, without reference to State laws, and it must be conceded that the laws of the United States are paramount to State enactments. The 23d section of the act prohibits national banks from issuing or circulating as money any notes other than such as are authorized by the provisions of the national currency act. If a national bank converted from a State institution pays out and circulates^ the notes of the State bank which it is bound to redeem, it certainly issues notes prohibited by the act. If the rights of converted banks to reissue the notes of the State bank, and also to receive national notes to the amount that their capital entitled them to were recognized they would have had a double circulation, and the aggregate at this time would probably have been two-fold the amounts of their present issues. The amount of national bank notes in actual circulation on the 1st day of October last, was , $171, 321 903 The amount of State bank notes in circulation at the same date, as appears by returns to the Commissioner of Internal Revenue, was ' 78, 867, 575 Making the bank circulation on th^ 1st day of October l a s t . . . The amount of legal-tender notes and fractional currency issued and outstanding on the 1st of Octol)er, 1865, was National bank notes in the hands of banks not yet i s s u e d . . . . National currency yet to be issued to banks 250, 189, 478 704, 584, 658 19, 525, 152 109, 152, 945 Making the aggregate amo'unt of legal-tend or and bank notes in circulation as authoriz.id to be issued to and by the banks*. 1, 083, 452, 233 "^ All statements and comparisons in this report are made up to the 1st of October last, that' being the date of the last quarterly return from the banks. 64 REPORT ON THE FINANCES From which sum should be deducted. State bank circulation now outstanding that will be retired about as fast as national currency is issued to converted banks, $78,^867, 575 Also the amount of *' compound interest notes" .converted into 5-20 bonds since the 1st of October last 1 44, 417, 329 . —• 123, 284, 904 The amount then left as the available currency of the country is In order to ascertain the amount of actual active 'circulation on the 1st day of October last, there should be deducted from the last mentioned sum— The amount of national currency delivered to banks, and not then iri circulation National circulation not delivered to banks . . . Amount of legal-tender notes held by banks, including $74,261,847 compound intei est notes, Compound interest notes, other than those held • by banks, mostly held as investments by insurance and trust companies and savings banks, less say $10,000,000 in actual circulation... Currency in the treasury of the United States, Total Which will show the actual circulation to be 960, 167, 326 $19, 525, 152 109, 152, 945 193, 094, 365 121, 314, 195 56, 2.:j6, 440 499, 323, 097 460, 844, 229. This favorable exhibit of the amount of paper in actual circulation, is owing in a great degree to the accumulation of currency in the hands of the banks, in the absence of the great demands of the government for currency since the close of the war. As an erroneous impression may prevail as to the aggregate amount of lawful money that banks are required to hold, it is thought proper to state that as the liabilities stood on the first day of October the required sum was $74,261,847 over the amount that banks were permitted to have to their credit, and count as part of the same, in banks acting as redeeming agents. The banks held at that time $14,966,143 in coin, which, deducted from $74,261,847, leaves $59,295,704, the sum that they should have held in legal-tender notes to fulfil the requirements of the law. It will be seen, therefore, that the sum held, in lawful money, in excess of the required reserve, was $170,045,896. It cannot-be necessary to dilate upon the inevitable consequences which must result from this excessive amount of irredeemable currency, if left uncontrolled by the action of government in respect to the reduction of its own issues, and in enforcing a system of redemption which shall curtail by its operations the poAver and tendency to expansion. So far as bank issues are concerned it is believed that the most eflicient check would be found in its compulsory redemption in the great financial and commercial centres of the country—New York, Boston, or 'P}iiladelphia. Under such a system, properly enforced, many insti- REPORT ON THE FINANCES. / 65 tutions established chiefly for the advantage arising from the issue of their own promises, without the expectation of being called upon to redeem them, would find that,they had exceeded the requirements.of legitimate business, and obtain, relief • in the abatement of their issues. The' circulation thus withdrawn from •sections where it is not required, could, be dispensed to other portions of the ' country as yet'but partially supplied with banking institutions.. In this manner, also, would a remedy be furnished for the unequal distribution which has resulted from the act of the 3d of March lasrl?, giving the preference to the conversion of State banks over applications for new national associations, without reference to the amount of currency which by such conversion has been-coincentrated in localities where the former institutions were the most numerous. •. ' . ' ., The national banks already organized embody a capital sufficient to entitle themtp receive $309,(372,992 of circulation on the deposit ofthe requisite securities in government bonds. It is not anticipated, however, that more" than three hundred millions will be called for by banks now organized,' as many of them, located in large-cities of the northern States, will not ask for the amount of circulation to whicli their capital entitles them. Bonds have been deposited to entitle the banks now organized to $244,754,125 of circulation only. In nd event will the limit of the act be exceeded. Whatever may have been the intention of the framers of the federal consti• tution in respect to the measure of value to be used in the transaction of busi: ness during a time of peace, and in the ordinary flow of events, there is ample justification for a departure from a metallic currency and a bank circulation redeemable in specie on demand, in the necessities of the country as superin: duced by the unparallelled civil war through which the nation has been called to pass.- Now, however, that the emergency which called for this departure •from first principles has happily been surmounted, it would seem to be the dictate of sound policy to return as speedily as the financial condition of the government and the business interests of the country will allow to a more normal condition of the currency, so. that the pecuniary relations subsisting between ourselves and.other nations may be placed upon a more harmonious basis of value. The evils resulting from an irredeemable currency are too well known to require enumeration. They should be tolerated no longer than absolute necessity requires. The funding, and the consequent retirement of a. portion of the inactive circulation shown to be now held in reserve, and liable to be called out as increased speculations and additional enhancement of prices may demand, and the consequent reduction of the same to the amount required by the actual •necessities of business would seem to constitute one of the first steps towards * that sound condition of finance under which alone, a permanent prosperity can be secured. By such a course only can we place the manufacturing and producing interests of the country in a position to compete successfully with other nations, prevent an excess of imports over exports, and thus prevent a drain npoii our resources, which must otherwise postpone to an indefinite period the . resumption of specie payments. •Under the present inflation of prices the'cost of labor and of all the elements entering into the production of staple commodities, whether in agriculture, mer chanics, or manufactures, is such as to invite the direct competition of all otheo countries in our own markets. It is this which makes our market ths best to sell* in and the" worst, to buy in on the part of foreigners, and which, in the consequent absence of an adequate export demand, must eventuate in the denuding us of the precious metals and the creation of a debt abroad that will be a greaterdrain upon our. resources than our present national debt.' By a gold valuation of our imports and exports, the balance that has accrued ' 5 F , •• ' ' • . . ' " ' • • •' •'• * 66 REPORT ON THE FINANCES. against this country during the f(5ur years previous to the SOth day of June last, including the interest on American securities held, abroad purchased within that time, and also taking into due consideration the difference between the standard of our own and that of foreign gold, (nine and three-eighths percent.,) has been $308,000,000 of dollars. By reason of the probable falling off in the export of coin, and the increased amount of interest to be paid abroad, it is estimated that the accruing balance during the preaent fiscal year will-amount to $120,000,000, making a total for &ve years of $428,000,000. ' . . . . Our only resource to pay this gold balance against us has been and still is the sale of our securities abroad. The amount required, if sold at an average discount of forty per cent., will be $713,000,000, and the annual interest at six per cent, will be $42,780,000. The discount of. forty per cent, will amount to $285,200,000; every dollar of which will be an entire loss to the country* The almost exclusive use. and demand for gold now is for the,pay ment of custom duties to be paid out again for the interest on the public debt; .this.is followed by the sale of the surplus beyond the amount required to pay the interest, which surplus again accumulates to go repeatedly through the same process. If one-half of the differences between our imports and exports were paid in gold as" they occur, the price of gold'and foreign exchange would have long since reached a rate sufficiently high to have materially checked our imports and increased in a corresponding ratio our exports. The' price of gold is now . goYerned by the demand for the purposes stated, and the foreign balances against us are paid as before shown, by the sale abroad of government and other securities at a discount of about forty per cent.; thus instead of paying, creating an additional indebtedness to the extent of the difference between the amount received for our securities and their par yalue, every fraction of which we shall ultimately have to pay in gold, in addition to the interest. It may be said that our exports will be increased by the addition of southern productions. This will undoubtedly be so; but to no greater extent than our imports will increase. The south will need more than all the goods her surplus crops will purchase, and if we cannot compete in the open market with other nations, our relative position in. reference to imports and exports will not be improved. In view of our position, prudential. considerations would seem to point to such an adjustment of the tariff", intermediate to the resumption of specie payments, as to discourage inordinate importations; this can be done by increasing the rate of duties just in proportion as the price of gold and foreign exchange may recede, thus keeping up the cost of importations as high as they now are, including the present rate of foreign exchange. This could be followed by a graduated reduction of such increase, say ten per cent., at the expiration of each six months, until brought down to the original rate. Imports would be held back in view.of such reduction, and there would be no overwhelming crash resulting from a sudden fall of prices, but business, would ^adjust itself to the present and prospective condition in which it would be placed under the.legislation indicated. In the mean time, by a steady reduction of the volume of irredeemable currency and consequent reduction of prices, we would be able once more to place our manufactured and agricultural productions on a footing that would enable them to enter into successful competition with those of other nations in the markets of the world. As the first step to be taken towards a reduction of the government issues used as currency, sound policy would indicate the conversion of all the interestbearing legal-tender notes into 5-20 six per cent, bonds. It is believed that the slight, contraction caused by such conversion would be scarcely perceptible, more especially at this time, as it is not probable that more than five per cent. REPORT ON THE FINANCES. ' 67 of the whole issue is now in active circulation. It would be simply exchanging one security held as an investment for another. The national banks alone, as shown .by their reports, held on the first of October last $193,094,365 in legal-tender notes, or $22,772,462 more than the whole amount of their national bank circulation at that time; they also held in notes of other banks $16,247,241, and of their own notes not in circulation $19,526,152, making a total of unemployed circulation in the hands of national banks $228,966,758, which is several millions moi^ than the entire paper circulation of the country ori the first of Janaary, 1861, or at any previous period. In view of the urgent demand that- will undoubtedly be made for an increase of the national bank circulation, and as a gentle mode of further reducing the volume of legal-tender notes, it is suggested that the national currency act be so amended as to allow an increase of the limit to four hundred millions of dollars-, on conditions only, that all the banks be required to redeem their notes in New York, Boston, or Philadelphia; and also that an issue of six per," cent.. 5-20 bonds be authorized to- the amount that it will require to secure the additional circulation under the provisions of the act, which bonds the banks, when organized, shall purchase as each may require of the Secretary of the Treasury at such fair rate as he may from time to time prescribe, but not less than their par value, and pay for the same in the United States legal-tender notes, and all notes so received shall be cancelled and destroyed. The :bonds so issued would not affect the price or demand for other bonds, as they would' be held as security for the circulation, and only offered in market in the event of the failure or closing of a bank. With the requirement to redeem at the central and accessible points mentioned, there would be but little danger of bank issues exceeding the limits prescribed by the demands of legitimate business. Under the action indicated, it is believed that the balance of trade with other nations would within a reasonable time be again turned in favor of this country; whenever that point is reached, with the perfect confidence which would ensue in the convertibility of legal-tender notes and the stability of sound bank circulation, the return to and maintenance of specie payments would be rendered comparatively easy, and the demand for gold be confined to the healthful and legitimate adjustment of balances with foreign countries. Although of comparitively recent origin, and yet in the infancy of its development, the national banking system has become thoroughly interwoven with all . the business and interests of the country. Not only the stockholders in the national banks, but every member of the community has an immediate interest in the stability of a currency which forms the medium of exchange and value, not in isolated sections of the country between particular classes, but' throughout the length and breadth of the land, and by every citizen of the republic. And this system, so ramified and so essential to the prosperity of aU classes, is based upon the national faith and credit as its chief corner-stone, and can only exist as that credit is maintained intact. Nobly have our citizens battled for the preservation of our institutions; freely have they poured out tli<§ir blood and treasures to sustain the govern-, ment in its contest with ruthless treason, and now that success has crowned .their exertions and sacrifices, the maintenance of the national honor, through an unsullied public credit, becomes a no less imperative and solemn duty; nor can it be doubted that all just measures calculated to sustain the faith and integrity of the government will find a. ready response from the patriotic masses. The resources of the country are great beyond enumeration, the development of wealth rapid beyond precedent, and it requires only a judicious application of means to the end proposed to enable the government not only to meet all its 68 ' REPORT ON THE FINANCES pecuniary obligations with entire promptitude, but without imposing exactions that shall be unduly, burdensome or give just cause of complaint to the people. It is believed that fi'om a few sources a revenue can be raised sufficient to meet the interest on the public debt, pay the ordinary expenses of government, and, contribute thirty millions of dollars annually to a sinking fund that will pay the national debt in thirty-two yiears and a half. .. The tariff can be so adjusted as to produce one hundred and twenty millions of dollars; one.hundred million^can be raised on whiskey, malt liquors, and domestic wines ; fifteen millions on tobacco ; one hundred and twenty-five millions on cotton; fifteen millions from stamps; from licenses twerity millions, and from' the premium on the surplus of gold, after paying interest on bonds, ten millions, making, in the aggregate, four hundred and five millions of dollars, a sum probably one hundied millions in excess of the amount that will be re. quired under an economical administration of the government, leaving a large margin on the above. estimate for reduction.. The estimates, however, of the revenue derivable from the several sources indicated are not the result of loose conjecture, but each is founded upon a careful inquiry in reference to past productions and.revenue under the existing law. •; I t is estimated that the cotton crop the next year will amount to between two •and a half and three millions of bales ; a tax of ten cents per pound on two and a half millions will produce one hundred and twenty-five millions of dollars. It is reason'able to" suppose that the annual crop of cotton, after two or three years, will equal in amount the average of the crop for a few years previous to 1861, which was about four arid a half millions of ^ bales. A tax of- eight cents per pound on that quantity would produce one hundred and eighty millions of dollars, a sum more than sufficient to-pay.the interest on the public debt after the entire amount- is funded. The license and stamp duties could be dispensed with after the next fiscal year, and it is to be hoped that after that period no more income will be derived from premium on gold. Three-fourths of the crops of cotton and tobacco are exported ; that proportion therefore of the tax on those articles would be paid by foreign countries, and to that extent contribute to the liquidation of the public debt and relief of our own people. A tax on cotton of eight or. ten cents per pound would neither diminish the domestic production or foreign demand for that staple. Our means of production, natural and applied, are such as to enable us to furnish the article at a less price, including the tax proposed, than any other country. Even at half the price which this product now commands in New York and Liverpool it can. be grown and sold at a large profit, including the proposed tax, in its cost. Nor would the imposition of a tax on the staple production of thesouthern States prove injurious to 'that section of the Union. It .will of necessity be a large purchaser of northern manufactures, and if by the proposed measure the north and south be relieved almost entirely from other taxation for goverhment purposes, as they would be if cotton is taxed to the extent proposed, their purchases would be made at a correspondingly less price, and both north and south derive a benefit from the operation^ ' By thus restricting the subject of revenue to a few articles of general production the cost of collection would be greatly reduced by the discharge of a. whole army of assessors, collectors, &c., to the manifest advantage of the public treas.ury; nor would the least of the benefits to result from this action be found in the fact that such an adjustment of the system of taxation would leave no ground for public complaint, and consequently preclude dishonest cind disloyal politicians from uniting with the enemies ofthe Union in assailing thei public credit and repudiating the national obligations. REPORT ON.THE FINANCES. 69 There is no question which more vitally concerns the national banking system than the power of the States to tax the government securities which form the invested capital of the banks organized under that system. Not only have their investments been made upon the solemn pledge of the national faith, held out to corporations and individuals, that their stocks should be ''free from taxation by or under State authority ;',- but the option of refraining from such investment was denied to the national banks, as it-was by law made a fundamental condition to their existence that one-third of their capital should at all times be held in the form of national securities by the Treasurer of the United States ; and, in addition, every dollar of their circulating notes must be secured by a like deposit. Hence, while individuals might have refrained at their. pleasure from placing confidence in the-good faith of the government, these institutions were deprived of such liberty of action; and now, while the right of individuals to immunity frona taxation on government stocks is generally conceded, the like privilege is sought to be withdrawn from the national banks by their taxation for State, municipal, and local expenses. - The constitutional aegis, which the Supreme Court of the United States has hitherto extended over the national securities, no matter by whom or for what purpose held, is now sought to be wrested from its. hands upon the theory of State jurisdiction; a flagrant violation of the contract entered into with the public creditors under the clearest enactments of law, and the most binding obligations of public faith. I t is conceded for the most part by the advocates of State taxation, that the United States stocks in the hands of individuals cannot be assessed for State and municipal purposes. But a discrimination against the stocks held by banks is sought to be established, on the ground that a tax imposed upon the shares in a bank is not a tax upon the securities represented by those shares. That the position assumed by those who favor this hypothesis will be found, upon critical examination, to be fallacious can scarcely admit of a doubt; that the discrimination in favor of one class of creditors and against another, both having complied with the same conditions, is grossly unjust, must be obvious to all. That, exemption from State taxation was intended to apply to the stock issued, no riiatter in whose harids it might be found, cannot be questioned. No exception was made in favor of individuals; no discrimination was attempted against banks. If the shares of a bank whose capital is invested in United States stocks be taxable, to whose benefit does the exemption from taxation guaranteed to those stocks inure ? Does the principle of immunity pledged by Congress become inoperative because ari association has loaned to the government the money for which it holds those obligations ? Surely, the ^exemption belongs to some person, and to whom can it be assigned but to the respective stockholders, whose scrip . simply represents the proportionate share which e.ach has contributed to the purchase of the goverriment securities. Upon the theory propounded, an individual who purchases one hundred thousand dollars of government stock for a specific purpose, may plead, and receive, the exemption from State taxation which the act of Congress pledges; but if four persons purchase the like amount for a similar purpose, and each receives a certificate of the amount he has paid towards the gross investriient, they lose all benefit of the immunity attached to the securities in hand. The injustice, if not the absurdity, of such discrimination must be .sufficiently obvious., ' Nor will the impropriety of the proposed taxation of national banks be less apparent, when it is borne in mind that they are already taxed by the general government to a greater extent than any other corporations or class of business. The law of their creation requires them.to perform certain duties, and authorizes them to exercise certain privileges, yet for this they must pay a license. It imposes, also, a tax of one-half of one per cent, on their deposits, one per cent. 70 REPORT ON THE FINANCES. on their circulation, orie per cent on their capital beyond the amount invested in government securities, and five per cent, on their income or earnings.. All this is paid from the .ordinary earnings of a bank, and reduces its profits to the extent of the taxes paid, whereas all other corporations, manufacturers, &c., are permitted to increa.se their rates and charges to a sum more than.adequate to cover the amount of taxes paid, thus preserving their profits intact, and catsing their burdens upon the public, in the capacity of consumers, travellers, &;c. It is not through palpable injustice to vested interests, and by a disgraceful violation of public faith, that the subject of State taxation should be reached If public policy demands a contribution to State and local expenses at the hands of these institutions, there is a mode of attainment not distant which can be reached without a breach of national honor. Nearly three-fourths of " the public debt is either not funded, or matures at the option of the government, within a short period, and. almost the whole amount within the next eight years. I t is within the power of the government at such time, without violence to its engagements, to try the experiment of issuing bonds subject to State taxation, or of borrowing at a less rate of interest than is now paid, thus extinguishing its present obligations to its.creditors.. But every dictate of expediency and justice, its character and credit at home and abroad, demand that Congress and the highest judicial tribunal of the nation shall frown upon all attempts to override the constitutional functions indispensable to the preservation of the credit and stability of the government. But as neither public policy nor constitutional right can at present allow the taxation of national banks for State and local purposes, it would be equitable that these institutions should pay, say one per cent., on their capital, (irrespective of the amount invested in public stocks,) in lieu of all present taxation for revenue purposes, and one-half of one per cent, on their circulation as an indemnity to the governnient for the expense incurred in furnishing the banks with circulating notes, and meeting the expenditures in6idental to the adminis-. .tration of this bureau. Perhaps a preferable method.in relation to the expenses thus incurred for circulation and supervision would be found in waiving the tax on circulation, and meeting the expenditures required by such direct assessment on the banks as should be equitable. There are some amendments to the national currency act suggested by the. experience of its practical workings, which, if adopted, would prove of great utility, the most important of which has already been alluded to—^requiring banks to redeem their issues at par in either of the cities of New York, Boston, or Philadielphia, as the only certain method of securing for national bank notes a uniform par value in every section of the country, and prevent an excess of issues beyond the legitimate demands of business. A penalty should be imposed upon banks for issuing notes with the engraved and printed signatures of the officers. The greatest protection against counterfeiting is found in the written.sign?.turesof those through whom the bills are uttered. The fact that they are written and not printed renders it incumbent on the counterfeiter to attemipt an imitation through the same instrumentality on each note. He may make a fac simile of the signature once, but in the very next attempt make such a variation as to disclose the spurious character of the note. But a printed signature being once correctly imitated, the same result is produced at each revolution of the press with mechanical accuracy. J u s t as safely might the merchant send his notes to an engraver to have his signature and those of his indorsers stamped thereon, as for banks to have their notes executed through this process. Unless all possible guards which ingenuity can devise be thrown around the currency, it will soon be difficult to REPORT ON THE FINANCES. 71 distinguish the spurious from the genuine issue, and banks wilL be as likely to redeem the former as those of their o^wn promulgation. By the first section of the national currency act, the bureau under which its operations w.^re to be carried into effect, is made an adjunct of the Treasury Department, and of course located at Washington. During the incipiency of the measure there were many reasons rendering contiguity to the treasury desirable and proper; but now that the system has become operative, and what was theory at the first has been reduced to practice, there are many reasons which render it expedient that the operations of the currency bureau should be transferred to the great financial and business emporium of the country, tho city of New York. Not only would the convenience of those concerned in the business of banking be promoted by the change of location, but a great sa;ving in expense would thus'be effected. Nearly two hundred thousand dollars per annum in express charges alone would be saved to the government- and the banks by the change of location proposed; while the risk, loss of time, and personal • expenses, which would thus be obviated, are large iri the extreme. When the circulation now in use by the banks shall have become worn, and require renewal by exchange of old for new, the inconvenience, loss of interest, and expense, will be increased to a manifold extent. The government already owns the buildings in New York which a transfer of the office would require for its accommodation, that are now rented for about* the sum the Treasury Department is paying for an equal amount.of room outside of the treasury building that would be vacated by the removal of the bureau. I am satisfied, theirefore, that both*the interests of the government, the public and the banks would be subserved by a transfer of the bureau to New York at an early day. / With a system of redemption properly enforced, the banks located out of the. cities named as redeeming points, should be relieved from the obligation to keep a reserve equal to fifteen per cent, of their circulation and deposits constantly on hand. It would be a hardship to require banks to be prepared to redeem both at home and at one of the points indicated, and in'addition to keep an idle reserve of fifteen per cent, against contingencies. There is no real strength or safety derived from the provision as it exists. When a bank fails, neither money nor reserve in any shape would be, found on hand, and the sooner those that are improperly conducted or are organized for other than alegitimate banking business are closed up, the better will it be for the system and the public. By the 32d section of the act it is provided " that every association formed or existing under the provisions of this act shall take and receive at par, for any debt or liability to said association, any aud all notes or bills issued by any association existing under and by virtue of this act." The provision is anomalous in its character. To compel a bank to respond to the demands of its creditors in lawful money, and yet compel it to receive from its debtors such currency as they may choose to offer, does not seem to be w^arrauted by equity or sound policy. It is even questioned whether a national bank is compelled to redeem its circulation at all, in lawful money, if presented by an association organized under the same act, as any "debt or liability" may be discharged by its own notes or notes of other national banks, when that " debt or liability belongs to anyother association" existing under and by virtue of "the national currency act." The intention and scope of the statute is evidently against such a construction of its provisions, but all ambiguity iu reference to it should be removed. « All the banks should be required to redeem their notes and pay their balances in lawful money, as well to each other as to the public. Whatever- hostilities the national banking system-may have encountered in its first inception, it is no longer denied that it has entrenched itself strongly in 72 REPORT ON THE FINANCES. the feelings as it has commended itself to the convenience and interests of the whole people. Coming into conflict with local prejudices, arid assumed to run counter to private interests, it was natural that its practical operations should have been regarded with jealous suspicions. It is not among, the least of the triumphs of the system,, that in a period of war, amid monetary disturbances, caused by the gigantic requirements of the goverriment, it has stood the test of practical experiment in the most satisfactory manner,, vindicating the partialities of its friends, and overcoming by its beneficial effects the hostilities of its most determined enemies. In a country already celebrated for its commercial, manufacturing, and agricultural activity, no want could be more sensibly felt than that of a homogeneous currency, of equal value at the circumference, as well as at the commercial, centres of our extended country. This could not be obtained under the restricted operations of State laws, nor could it be furnished by institutions necessarily circumscribed in their fields of operation, diverse in the extent, and character of their liabilities to the public, and without a recognized basis of credit adequate to' insure the public confidence in sections remote from the locality where such liabilities were payable It is not denied that the State banks have been of great, if not indispensable service in the development of the resources of the country; it is. not designed to underrate their usefulness, to question their •patriotism, or assail the integrity of the banking - institutions of the States; but as in all enlightened communities there will be progress and improvement it cannot be regarded as invidious to- claim for the national banking system a superiority over the more limited-iBystem of State institutions,, inasmuch as it furnishes a safe and convenient paper circulation, based upon the national credit, and which thus far has been, and with a slight amendment, to the act may continue to be, of uniform Value throughout the length and breadth of the land. Not only are the regulations by which the national banks are governed of equal applicability; not only are they based upon actual capital and individual responsibility,'carefully enforced ; but underlying these safeguards there is a foundation of unparalleled security in the government bonds which they are required to hold. A system thus anchored, in which the whole community has a -common interest, cannot fail to subserve the highest object of its creation, nor cease to be regarded with favor by an .intelligent people. While, in conclusion, it is allowed me to congratulate Congress and the country on the popularity which the national banking system has achieved, T would add the hope that these institutions may never become subject to the schemes and caprices of political parties, but that in them and through them the public faith and credit may be upheld,, and the prosperity of the country greatly promoted. F E E E M A N CLARKE, ^ Comptroller of tlie Currency. 73 EEPOET ON THE FINANCES. Statement of the number of National Banks organized in the several States, with capital stock. paid in, bonds deposited by, and circulation issued to, on the 1st of October, 1865. • No. of banks Capital stock paid Bonds deposited, Circulation organized. issued to banks. States. Maiiie .•. New Hampshire Vermont .• Mas.sacliusetts Rhode Island' Connecticut .1 New York New Jersey . . . . . . . . Pennsylvania Maryland Delaware District of Columbia . Virginia W e s t Virginia Ohio .' Indiana Illinois Michigan Wisconsin Iowa Minnesota. Kansas Missouri Kentucky Tennessee Louisiana Mississippi Nebraska , Colorado Georgia North Carolina . . . . . . Alabama Nevada Oregon..' .,-.. Texas Total , •. 60 37 33 207 59 82 308 54 199 • 30 11 6 13 13 136 70 79 38 35 38 12. 2 12 11 7 . 1 1 2 1 2 2 8 1 1 1 $8, 486,500 00 4, 606,832 38 5, 077,512 50 79, 207,000 00 19, 662,500 00 23, 964,220 00 114, 872,791 00 10,926, 534 00 46. 684,469 90 12,155, 535 00 1, 378,185 00 1, 525,000 00 1,169, 000 00 1, 650,400 00 21,138, 675 15 12,147, 332 90. 10, 975,850 00 4,176, 310 00 2, 666,550 00 3, 253,675 00 1, 445,000 00 000 00 . 160, 3, 699,050 00 2, 235,675 00 935, 000 00 000 00 • 500, 50, 000 00 115, 000 00 200, 000 00 150, 000 00 60, 000 00 160, 000 00 155, 000 00 50, 000 00 100, 000 00 $7, 272, 650 4, 322, 000 5, 062, 600 58, 691, 850 10, 045, 500 15, 966, 800 ' 62, 504, 000 8, 591, 750 37, 672, 050 .6,962,300 1, 076, 350 1, 345, 000 981, 000 1,. 342, 000 18, 540, 400 11, 369,150 9, 791, 800 2, 755,100 2, 336, 050 2, 757, 600 1, 293, 000 135, 000 l,-946, 000 . 1, 764, 000 745, 000 200, 000 • • 30,000 60, 000 70, 000 74, 000 60, 000 152, 000 155, 000 50, 000 100, 000 1,566 395, 729, 597 83 276, 219.950 $4, 761, 550 2, 501, 800 3, 244, 800 44, 665,180 4, 837, 250 11, 223, 360 37, 548, 940 4, 763, 920 29, 450, 830 "2, 672. 400 •434; 250 1,161, 000 622,100 • 441, 7.50 15, 479, 370 8, 893, 780 7, 885, 035 1, 728, 800 1, 961, 400 2, 064, 500 1, 046, 750 83,000 1, 223, 700 1, 293, 5.50 551, 040 '•' 180,000 25, 000 27, 000 45, 000 30, 000 190,847, 055 74 REPORT ON THE FINANCES. REPORT OF THE COMMISSIONER OF INTERNAL REVENUE. TREASURY DEPARTMENT, OFFICE OF INTERNAL REVENUE, Washington, November 30, 1865. Hon. Joseph J . Lewis having resigned the office of Commissioner, July 1, 1865, and his successor, Hon. William Orton, so lately as November 1, instant, the duty of preparing the annual report of the office unexpectedly devolved upon me at so late a period as, of itself, to preclude the expectation of a voluminous report from me at this time, while the laborious service of the "Revenue Commission," with powers and duties defined in the 19th section of the act of March last, makes it inappropriate that I should present my views upon such subjects as may have come within its consideration before it shall have preparedthe report contemplated by the statute. At its request, however, I will at that time, if desired by the Secretary of the Treasury, submit what experience in this office shall haye taught me in relation to the several changes it may propose in the law. In the course of the present report, however, I shall offer a few recommendations affecting mainly the administration of the laAV, and only those parts of it to which I understand it is not the purpose of the commission to give special attention. It is a matter of sincere congratulation that, thus far, the people of this country have so patiently borne the burden which has been put upon them, and have so freely contributed of their substance to fill the national treasury. Witli few exceptions the demand of the tax collector has been met promptly and willingly. And when it is recollected that the present generation only know by tradition, or by reference to obsolete statutes, that taxes have ever been imposed in this country upon articles of their "own manufacture, and the objects of internal traffic, or upon the various crafts or professions in which they are employed; and when, too, it is considered that the revenue thus collected for the single year ending June SO, 1865, amounts to a sum nearly or quite equal to all the receipts pf this - government from whatever sources, except loans and > treasury notes, from its organization to the war of 1812; and when it is further considered that this amount was contributed at a time when the commercial marine of the country had been nearly destroyed, and more than a million of hardy men were withdrawn from the productive pursuits of life, we may not only be justly proud that the material strength has been fully equal to the burden imposed, but that it has been borne so quietly and so willingly. The law requires " that separate accounts shall be kept at the treasury of all moneys received from internal duties or taxes in each of the respective States, Territories and collection, districts, and that separate accounts shall be kept of the amount of each species of duty or tax that shall accrue, so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid as compensation and for allowances to the collectors and deputy collectors, assessors and assistant assessors, inspectors and other officers employed in each of the respective States, Territories and collection districts, an abstract, in tabular form, of which accounts it shall be the duty'of the Secretary of the Treasury annually, in themonth of December, to lay before Congress." Tabular statements more specific and comprehensive even than required by statute have been prepared in this office, and are herewith respectfully transmitted. They comprise:. . Table A, showing the receipts by collectors'from each specific source of revenue, and the aoiounts refunded in each collection.district. State and Territory bf the United States, for the fiscal year ending June 30, 1865. ^' Table B, collections from banks, insurance, railroad, canal, and turnpike companies. ' REPORT ON THE FINANCES. 75 Table C, monthly receipts of internal revenue tax on salaries. Table^D, number and value of internal revenue stamps procured monthly by the Commissioner; and..monthly receipts from purchasers of internal^revenue stamps, the commissions allowed on the same, and the receipts from agents for the sale of stamps. Table E, recapitulation of receipts of internal revenue from all sources for the year ending June SO, 1865. Table E, comparative table showing the territorial distribution of internal revenue, population, and wealth in the United States. Table G, the gross amounts collected and paid into the treasury, and the amounts expended in the several collection districts, States and Territories, during the year. Table H, the ratio of the receipts from specific sources to the aggregate of all collections. AGGREGATE RECEIPTS. The *186S 1864 1865 aggregate receipts of internal revenue for the fiscal year—• were.. . . . .• .......:......... $41, 003, 192 93 were : 116, 850, 672 44 were 211, 129, 529 17 These amounts are exclusive of the direct tax, or tax of twenty^ millions of dollars upon the lands of the country, which has been partially, paid in various ways, and the duty.upon the circulation and deposits of National Banks, which in 1863 was paid to the Comptroller of the Currency, and has since been paid to the Treasurer, but are inclusive of drawback and sums refunded, which in the several years were as follows: 1863 1864 1865 '..: ....:., Drawback. $677,106 40 687, 431 99 698,655 36' Amount refunded. $57,605 71 237, 470 37 422,734 36 RECEIPTS FROM SPECIAL SOURCES. It may not be unprofitable to present in juxtaposition the amounts received from several of the most important sources of revenue, with brief suggestions in relation to their differences; it should be borne in mind, however, that the law was in operation but ten months for the year ending June SO, 1863. BANKS, TRUST COMPANIES, AND SAVINGS INSTITUTIONS. 1863. Dividends and additions to • surplus $766, 605 85 Circulation Deposits Capital ^ 1864. 1865.. ' $1, 577, OlO 73 $3, 987, 209 2, 056, 996 SO 1, 993, 341 -780,723 5 2 " 2,040,933 902, 835 65 89 26 18 The tax upon dividends was three per cent, until June 30, 1864, after which it was ^ve per cent. *NOTE.—The act of July, 1862^ took effect September 1st, and the receipts for the fiscal year 1863 are for but ten months. A discrepancy exists between these amounts and those from the office of the Secretary of the Treasuiy. The same receipts are not always reported and entered upon the books of the two offices on the same day. The difference is only one of account". Other discrepancies of like character may be observed arising from the same source. 76 REPORT ON THE FINANCES. ^ "Circulation" and "deposits" were not taxed until October, 1863. • "Capital" was first charged under the act of June 30, 1864, when the duty upon " circulation " was increased. . By the act of March 3, 1865, the tax upon deposits was extended to sayings banks having no capital stock. •The taxes upon the "capital,'-' "circulation," and "deposits" of national banks are not received at this office, nor included in the above. • RAILROADS. • • • 1863. 1864. . 1865 Dividends $338,533 49 $927,393 38 $.2,4^0,816 89 Interest on bonds . 253,998 72 . 596,859 09 847,683 61 The duty was three per cent, until July 1,1864; afterwards tive per cent. The same tax was then imposed upon all profits carried to the account of any fund,, or used in construction. The amount^ received from this source is included in the dividends for 1865. INSURANCE COMPANIES. . . ' 1863. . Dividends and additions to surplus -•.. $225,485 44 Premiums and assessments . . . . . 3 2 1 , 0 0 1 6 9 1864. $445,366,17 523,58242 1865. $764,658 38 961,50299 T a x upon dividends same as upon dividends of banks. That upon the gross receipts of premiums and assessments was one per centum . until July, 1864, payable quarterly to the Commissioner; after that, one and onehalf per cent., payable monthly to the collectors. SALARIES OF PERSONS EMPLOYED BY THE UNITED STATES GOVERNMENT. 1863 1864 1865 $696,181 71 1,705,124 63 2,826,333 37 •.'. - This tax is received only from those whose compensation, exceeds the rate of $600 per year, and was at the rate of three per cent, until J u l y 1, 1864, and afterwards five per cent. PASSPORTS. 1863 1864 1865 : •. $8, 406 00 11, 001 00 27, 408 29 Tax three dollars each until July 1,1864; five dollars since. These amounts were mainly paid through the Department of State. A small sum each year was received from collectors. REVENtJE STAMPS. 1863 1864 1865 .-... . $4,140,175 29 5; 894, 945 14 11, 162, 392 14 These amounts include the receipts from stanips, required- by schedule C as well as schedule B ; upon proprietary articles, matches, photographs, and cards, as well as upon written instruments. The law in respect to these duties has been repeatedly and variously modified, sometimes adding, and sometimes subtracting from the receipts. The large increas'e of revenue is due in no small degree to the growing observance of the law. After September 1, 1864, stamps ' REPORT ON THE FINANCES. 77 were required upon matches, and the receipts from that source for the reniaining portion of the fiscal year was probably not less than one million"^dollars. ARTICLES IN SCHEDULE A. " 1863 . $365,630 93 1864 -- .0 520, 283 35" 1865 ........" 779,901 79 The taxes here are specific upon carriages, yachts, billiard tables, and gold and silver plate kept for use. In 1864 the schedule was increased by the addition of gold watches and piano-fortes, but the change was made after the annual lists, in which the taxes are included, were in the hands of the collectors, and the receipts reported are mainly fro;ii the operation of the statute of 1862.LICENSES. 1863 .. o $6, 824,' 178" 42 1864 ....• I . . . . . ' 7,145,388 71 1865 ,,. 12, 598, 681 25 The receipts from licenses, like those from income and schedule A, are almost entirely in the'report of the year subsequent to their assessment. The reassessment under the act of June, 1864, furnishes the principal exception to this rule. The returns are received in May, but the lists upon which they are entered by the assessors, do not ordinarily reach the collectors until after the SOth of June, or the beginning of another fiscal year. The increase in 1864 accrued, in part, from the addition by the act of March, 1863, fo the list of. persons subject to duty and the increased charge fbr several descriptions of license ; and that of 1865 from the same source, as well as from a like addition under the act of June SO, 1864, and the increased tax upon wholesale cloalers, which, by special provision of the statute, was immediately assessed as additional-to that assessed under the prior law. • INCOME. 1863 $455, 741 26 1864 14, 919, 279 58 1865 . 20,567,350 26 This, with licenses, and schedule A, makes up the annual list. For the reasons just given above, the tax upon the income of ,1862, assessed in 1863, is mainly included in the receipts of the fiscal year 1864; less than half a million dollars having been collected .in 1863; and the receipts for 1865 consist almost entirely of the tax assessed in 1864 upon the income of 1863. Most of the tax upon the income of 1864 has been collected since the com-, mencement of the'current fiscal year 1866, and will appear in the next annual report from this office. A small part of it is found in the receipts of 1865.. Of the. amounts collected in 1863, $279,333 76 were returned at five per cent, upon incomes above ten thousand dollars ; $172,770 35 at three per cent, upon incomes of less than.ten thousand dollars; and $3,637 15 upon incomes from United States securities. Of that collected in 1'864, $6,913,834 88 were • returned at five per cent.; $7,930,070 77 ar three per cent.; and $75,373 93 at one and one-half per cent. Of that collected in 1865, $801,941 99 were returned at ten per cent.; $9,934,758 55 at five per c e n t ; $9,697,246 96 at-, three per cent. ;-and $133,402 76 at one and one-half per cent. The receipts from the ten per cent, tax were all from taxes upon the income of 1864. It cannot easily be determined precisely how much of the receipts at five per cent, are due to that year. The special tax of five per cent, upon all incomes above six hundred dollars, as well from banks, railroads? and salaries, as from other sources, brought into the treasury $28,929,312 02. \ 78 REPORT ON THE FINANCES. IRON AND S T E E L IN THE VARIOUS FORMS SPECIFICALLY NAMED. 1863. 1864. 1865 " •. ......' $1, 862, 826 36 3, 694, 168 •49. 9, 218, 808 63 These are the varieties named and described in the seventy-fifth section of the act of July; 1862, amended and somewhat increased by the act of March 3, 1863; still further enlarged with increased rates*under the act of June 30, 1864, and twenty per cent, additional to those rates after April 1, 1865. Pig-iron was taxed two dollars per ton by the act of 1864, and during eleven months ending June SOth last, added nearly one and a half million dollars to the public revenue. The additional twenty per cent.,to the rate, taking effect April 1, did not increase the receipts until May. Several causes. have contributed to secure the tax. upon these articles, and it is believed that it has almost universally been paid. . • 1863. • 1864 1865 REFINED PETROLEUM AND COAL OIL. . $649, 962 09 2, 255, 328 80 3, 047, 212 77 ". • The tax upon petroleum was ten cents per gallon, and upon oil distilled from , coal exclusively eight cents until Jitne 30, 1864, after which the rates were twenty and fifteen cents respectively. The increased receipts in 1864, over . those of 1863, were owing largely to increased consumption, and to the withdrawal from bond to escape the increased duty. This somewhat overstocked the market, and during the following year checked refining for home consumption. CIGARS AND CHEROOTS.. ^863.... 1864 1865 $476,589 29 1, 255, 424 79 3, 072, 476 56 Specific taxes, graduated .by the different values of the cigars, were imposed by the act of July,.1862. These were largely increased in 1864, but under the act of'March 3, 1865, the duty was made uniform at ten dollars per thousand. The anticipation of. additional tax largely increased the manufacture in 1864, and the supply at that time has hardly yet been consumed. TOBACCO—CHEW^ING AND SMOKING. 1863.... 1864 1865 •. * .'.'.... , $2, 576, 888 67 7, 086, 684 74 8, 017, 020 63 Plug and fine-cut tobacco were mainly taxed fifteen cents per pound until . June 30, 1864, when the rate was increased to thirty-five cents, and in March, 1865, it was still-further increased to forty cents. The tax upon smoking tobacco was at first five cents, increased to twentyfive cents in 1864, and to thirty-five cents in 1865. Smoking-tobacco made exclusively of stems was taxed at two cents until March, 1863, when it Avas raised to five cents. In 1864 it was increased to fifteen cents, where it still remains. The regularity of the manufacture has been largely disturbed by expectation of additional duty, as in the* case of cigar^. The tax collected in 1863 represents 23,680,056 pounds; that of 1864 63,372,426 pounds, and that of 1865 only 36,639,020 pounds. REPORT ON THE FINANCES. 79 Of the amount charged in 1865, 10,061,163 pounds were manufactured and returned in June, 1864, in anticipation of the increased rates, and the.duty paid in the following year. The amounts for the first and the last years were less than the ordinary annual consumption, while the amount for 1864 was greatly in excess. . This excess was brought into consumption during the last year at .rates with which the regular manufacturers could not compete, except with their old stocks, and the production was, of necessity, largely obstructed. It has also been unfavorably affected by the arrival of large quantities of southern tobacco in northern markets. The average annual taxable prodiiction of the different kinds of manufactured tobacco from September 1, 1862 to June SO, 1865 was 42,809,168 pounds, which at present rates would have produced $15,736,795 65. FERMENTED LIQUORS. 1863 •1864 1865 $1, 558, 083 41 2, 223, 719 73 3, 657, 181 06 From September 1,1862, to March 3, 1863, the tax was one dollar per barrel, of not more than thirty-one gallons; from that date to April 1, 1864, sixty cents, and since that time one d.ollar. The number of barrels upon which tax was received, as nearly as can be ascertained, was 1,765,827 in 1863, 3,459,119 in 1864, and 3,657,181 in 1865. DISTILLED SPIRITS. 1863 1864 1865.. ; - $3, 229, 990 79 28, 431, 797 83 . 15, 995, 701 66 During the fiscal year 1863 the tax was uniformly twenty cents per gallon. For the fiscal year 1864 the tax was twenty cents until March 7, after which it was sixty cents. From J u l y 1, 1864, until January 1, 1865, it was $1 50 per gallon, and afterwards $2. Of the amount reported in the year 1865, however, $3,862,820 66, or nearly one-fourth the whole amount, was at twenty or sixty cents per gallon. This resulted mainly from the fact that large quantities of spirits were sold by the distillers within the last ten days of June, 1864, thus escaping the increased duty, while the .taxes thereon did not fall due until the following month of July, being the first of the next fiscal year. Considerable quantities were removed from, the distilleries, too, under transportation bonds, or under bills of lading, prior to the 1st day.of July, under conditions which produced a similar result. Even with this explanation, it may occasion no little surprise that the increase of duty was followed by a decrease of receipts. But I regard the receipts of the past year from distilled spirits as no criterion, if, indeed, even an indication of what would have been received had the tax fallen upon the ordinary, natural consumption of the country. This Avas checked in some measure, undoubtedly, by the tax, but the distillations in the winter and spring of 1863-'64 were everywhere in advance of consumption, anticipating the increased duty, glutting the market, and thoroughly deranging the customary laws of demand and supply. For a long time the consumption has not been of spirits which have paid the duty current at its date, but always of those taxed, if liable at all, at a previous and lower rate. The increase has never been of advantage to the government, but . has" swelled the income of manufacturers and speculators. For several months of the past year, when, holders were disposing of their adventures, the inarket price of distilled spirits, even in the Atlantic cities, remote from the place of production, was but little, if any, in advance of the tax.. It is no wonder, then, that many distilleries were idle and the revenue small. 80 REPORT ON THE FINANCES. T h e receipts from distilled spirits in 1863 (10 months) were from 1864werefrom 1865 were from. ' ' 16, 149, 954 gallons. 85,295,391 16, 936, 778 A v e r a g e t a x a b l e production per year, from September 1, 1862, to J u n e 30, 1865, 40,537,371 gallons. . " F r o m the fact that several o f t h e elements involved are so uncertain and fluctuating, it is very difficult; of course, to determine with confidence how m u c h . t h e consump.tion is reduced b y the present tax, and w h a t will certainly be realized from this source of revenue.. The Revenue Commission has given much attention to this subject, and its report, I have no doubt, will be full and exhaustive. I t m a y not be amiss for me to state, however, that I apprehend there is a prevalent overestimate of this reduction; and in this belief I am strengthened b y t h e recent " r e p o r t of the Commissioners of her Majesty's inland reve n u e , " from which it appears t h a t the consumption of distilled spirits in t h e United K i n g d o m of Great Britain and Ireland during the y e a r ending March 3 1 , 1852, exclusive of the amount used in the arts and manufactures, was 29,866,260 gallons, while the increase of the excise d u t y in 1860 to the uniform rate of 10^., or $2 50 per gallon, throughout t h e kingdom, (at which rate it still remains,) only reduced t h e consumption during the last y e a r to 26,516,531 gallons. T h i s amount was in addition to 933,649 gallons more employed in manufactures and t h e arts, methylated and exempt from d u t y . I n 1852 the t a x in E n g l a n d was 7*. lOd.; in Scotland, 3^. 8 ^ . ; and in I r e land, 2s. Sd. T h e population of the U n i t e d K i n g d o m in 1852 was 27,500,000, and in 1864, -29,657,000. F o r some years prior to 1860 the rate of d u t y was uniform throughout t h e U n i t e d K i n g d o m at 8^., or Ss. I d . per gallon, and in that year it was raised to 10^. F r o m the report of the commissioners for the following year it appears t h a t the. domestic production fell off'^heavily—some nineteen per cent.—immediately after t h e change i n t h e rate, fi'om24,985,192 gallons in 1860 to 20,147,824 gallons in 1861, while it will be noticed that the advance in the d u t y was but slight when compared with that which was imposed under our laws at the commencement of the last fiscal year. T h e commissioners i n t h e report of 1861, say: " These figures immediately suggest the question whether the whole of this large decrease is attributable to diminished consumption piodiiced by the addition to the rate of duty. We think that this is not the case. Considerable diminution, indeed, was expected and has doubtless occurred, but various other causes have contributed to the unexpected deficiency above recorded. . •. " I n the first place, we know that unusually large stocks of spirits had been accumulated in February, 1860, in anticipation of an addition .to the duty ; and, OD the other hand, that since the duty was .raised to lOs. the stocks have been uniformly kept as lowas possible, and the operations of all persons concerned in the spirit trade restricted to the absolute wants of the moment. Rectihers, for instance, take ten puncheons at a time, instead of twenty or thirty, as they formerly did, and many ofthe large retailers who used to replenish their stores • with one hundred gallons at a time, are now careful to limit their purchases to ten or twenty gallons. This is the consequence of the increased cost of the spirits, and may be expected permanently to alter the habits of the trade; operating in combination with the excessive stocks of the year 1859-'60, it has had considerable effect on the relative quantities charged" with duty in that and the succeeding year. • "Yet, after making allowance for all. this, there still remains a large-deficiency, which cau only be accounted for by diminished consumption ; not, however, wholly produced by the increase of price in spirits, and therefore not necessarily a cause of permanent falling off in revenue. ' We feel justified in assigning to the bad harvest of last year a large share in restricting consumption, both immediately and consequentially. ^ * * ^^ '' On the whole, therefore, we should infer, from a review of" the occurrences of the year, ' that, althoughthe quantity of spirits brought to charge would infuture not reach the same level "as in 1859-'60—nearly the highest on record—we should be entitled to reckon with REPORT ON THE FINANCES 81 'Certainty upon charging at the least twenty million gallons in the present year, and might fairly expect, if the country continues in a .prosperous state, an addition to that amount of 1,000,000 or 1,500,0U0 gallons." By the subsequent reports of the same commissioners it appears that their •estimates were fully confirmed. Upon such experience we can now reasonably base our expectations. Our circumstances are not dissimilar. Our markets are now exhausted of spirits distilled before taxation, or subjected ouly to the earlier rates. The supplies for '.consumption must now pay the existing duty, and the receipts for the current year will, I am confident, far exceed the aggregate of all receipts from the same source prior thereto. It is certain that immense frauds have been perpetrated, for such have been discovered and prosecuted to'judgment or to compromise; but the increasing experience and vigilance of our officers, and the appointment of others for vspecial duty at distilleries, will prevent large loss to the government. The Revenue Commission will, liiope, suggest additional checks to be authorized by further legislation ; but so long as avarice a;nd falsity are a part of humanity, revenue laws, however, thoroughly administered, will be sometimes evaded. The number of illicit distillations detected in the United Kingdom in 1864 was 2,757, and in 1865 3,457 ; showing that, with all the thoroughness conscr quent upon careful legislation, long experience, and a more compact population than ours, it was quite impossible to prevent occasional and, undoubtedly, sometimes enormous fraud. It must be tlie aim and the effort of all persons -connected with our revenue laws to insist everywhere and always upon the rights of the government, and, in so doing, the protection of taxpayers who faithfully discharge their duties, COST OF COLLECTING THE REVENUE. The cost of collecting the public revenues is naturally a matter of no little solicitude to the Secretary of the Treasury, as it is one of vast importance to the country. A people heavily subjected to taxation will carefully scrutinize the expenditures of the government, especially so far as they relate to the collection of the revenue they are taxed to produce. It may not be unsatisfactory to submit, in this connexion, a tabular statement of the costs, frpm time to time, of collecting the revenues of Great Britain and Ireland, taken largely from the work of J . R...McCulloch, esq., upon ''Taxnation and Funding." The percentage cost of collecting inland revenue, after deduction of drawbacks, in the folLoAving years, was, (in tire c£100 :) 1840-'41 -. £ 5 5s. 1^. u p o n . . . . 6626,231.172 1850-'51 4 3 4J upon 32,018,825 1860-'61 3 13 7 | upon..... 42,019,133 The percentage cost of collecting customs, according to the same authority, before deduction of drawbacks, &c., in the following years, was : In 1840-'41 X5 Ss. 8|f/. u p o n . . . c£26,341,81S" I n 1S50-'51 5 15 SJ u p o n . . . 22,019,784 In 1860-'61 4 6 3 upon... 2'3, 278, 250 The actual annual costs to our own government for the collection of its customs for several years cannot be determined with accuracy, because the expenses of revenue cutters, performing the duties of vessels-of-Avar, have been paid from thei appropriations for customs, as have other, charges connected with commercial intercourse and'abandoned property in insurrectionary districts. They will, liowever, it is believed, not fall short of three and one-half per centum of the 6 F 82 REPORT ON THE FINANCES. receipts—a percentage not above the average for many, years past in this^ country, and, as it will be observed, much below the costs in the United Kingdom for either of the years above given. . I have caused the costs of assessing and collecting the internal revenue of the fiscal year 1865 to be carefully ascertaine'd, including the salaries and authorized -expenses of revenue agents,, special agents, and inspectors of revenue, the contingent expenses of this office, including its pay-roll, and the costs of revenuestamps, but exclusive of its printing at the office of the public printer, not yet, ascertained, and find that the percentage, after deducting drawback and sums refunded as erroneously collected, will not exceed two and seventy-five onehundredths, {2jQ^-Q.) • This ratio of costs to collections cannot be relied upon for the current year,., as the percentage will be greater in the sparsely settled districts of the south. It will not, hoAvever, I^believe, exceed tliree and one-half (3J) per centum of thereceipts of the whole country. ESTIMATE OF RECEIPTS FOR CURRENT YEAR. As bearing upon the probable amount of revenue for the current fis,cal year 1866,1 present herewith a statement of the receipts of which certificates of deposit reached this office during July, August, and September, of 1863, 1864, and-1865, respectively: . , July Aue-ust Sentember .. -. - .. Total '. 1863. 1864. 1865. ' $5,298,967 LS 5,604,201 35 6,136,205 43 $16,570, 548 39 J5,712, 066 84 15,819,770 72 $21,693,470 75 34,087,539 09^ 37,939,415 82 17,039, 373 96 48,102, 385 95 93,720.425 66' I present also the comparative receipts from several large sources of revenue during the first quarter of the fiscal year 1865, and.the first quarter of 1866,. ending September 30 last: 1865. Fermented liquors 1 Refined petroleum and coal oil Revenue stamps Salaries Paper'of all descriptions Cigars and cheroots Articles in schedule A . . . : Income Smoking and chewiug tobacco Distilled spirits Total $913,252 302,411 2,560,509 471,863 228,851 526,840 316,621 13,510,492 2,233,926 3,501,071 J 866. 53 63 85 07 60 91 77 98 16 43 24,565, 841 93 $1,230,353 69^ 810,056 093,010,135 37 1,206,878 59 204,917 76600,116 88^ 981,547 14 41,766,016 63. 2, 078,974 95 1,085,031 20 52,974,028 30 Reports due from several collectors have not been received, although their receipts have been regularly deposited, and the above amounts for 1866 will, in some instances, be considerably increased. The receipts from distilled spirits for the months here rejiorted exhibit no evidence of the amounts consumed, nor of the comparative productiveness of the several rates of duty, as $2,702,257 72: REPORT ON THE FINANCES. 83 of that reported in 1865 (July, August, and September, 1864) accrued from the imposition of twenty or sixty cents per gallon. The same is true of tobacco, as . $1,766,616 79, or more than three-quarters of the whole amount reported in 1865, was derived from the low rates of duty prior to the statute of June 30, 1864. \ • . ' I t will be observed thatthe increased receipts are largely from the annual list, and especially from income. Not far from sixty per centum of the latter tax was from income in excess of five thousand dollars, and taxable at ten per cent. At the date of this writing the revenue from the annual list is almost fully collected, and the receipts for the remaining portion of the fiscal year miist be mainly from other sources. The fluctuation in the value of merchandise will, of cburse, affect the proceeds from whatever bears an ad valorem duty. The revenue from the southern States is altogether problematical. From the most reliable data, however, in my possession, with the present law unchanged, I confidently expect that the receipts of this office for the current fiscal year will not be less than $272,000,000. APPOINTMENT OF ASSISTANT ASSESSORS. By the amendatory act of March last it was provided that assistant assessors, before that time appointed b y t h e Secretary of the Treasury, should, in case of. vacancy, be appointed by the assessors of the several districts, subject to the approval of the Commissioner. The Attorney General of the United States, to whom the question involved in this change was referred, has given, to the Secretary of the Treasury his opinion, that under the second section of article second ofthe Constitution such appointments can be made only by the President of the United States or the head of a department. o The language of that section is that the President " shall nominate, and by and with the advice and consent of the Senate shall appoint, ^ * =^ * all other officers of the United States whose appointments are not herein otherwise provided for, and which shall be established by law. But the Congress may by law vest the appointment of such inferior olHcers, as they think. proper^ in the President alone, * * * or in the heads of departments." It would seem, therefore, that if no other provision of law is made for the appointment of assistant assessors than that which now exists, an undesirable as well as an unintended burden is imposed upon the President and the Senate. The purpose of the law would seem to'l)e answered as well and more conveniently by giving the power of such appointments immediately to the Secretary of the Treasury, as authorized by the above section of the Constitution j and I respectfully suggest that a modification of the law may be made to that effect. . . ' APPEALS UNNECESSARY. From the almost universal experience of assessors it seems that the holding of formal appeals from erroneous assessments in the annual list, as required in the nineteenth section, is entirely unnecessary. The public always have access to the assessor at his office, and rarely have actual notice of the advertised time of hearing at any other locality. The result is that in many districts none have ever attended the appeals, which have hence proved of advantage neither to the government nor the taxpayer, while they have been a charge both to the local officers and to the public treasury. Between the assessment and collection there is always opportunity for a hearing if desired, either in person or by correspondence, and after collection this office is always open to the complaints of aggrieved taxpayers. 84 REPORT ON THE FINANCES A The system of holding appeals in the several counties is borrowed from the direct tax law, under which a certain amount was apportioned to each county, and the increase or decrease of a single assessment affected every landholder. There was need, therefore, of comparison, and often of personal view. Under the revenue law every assessment is independent, and the machinery referred to seems valueless. LACK OF UNIFORMITY IN RETURNS. T h e singular lack of uniformity in the time when the various returns are due the assessors from different classes of taxpayers is often productive of neglect and irregularities, which the necessary amendments to the law would avoid. There seems to be no reason why the monthly returns, at least, should not all be receivable on the same day and payable at the same time thereafter. The more the statutes are simplified and systematized in their details the less will be the friction engendered in their operation, and the more certain their results. W h a t I have said of the returns is applicable in its spirit to the penalties of the law. They differ largely in amount fpr^he same grade of offence, while the manner of their recovery is as various, almost, as the forms of proceeding known to the courts. The tax upon slaughtered sheep and lambs is five cents each, and the penalty in case of fraud or evasion is ten dollars, or two thousand per centum, recoverable only by suit, while the penalty for neglect, or refusal to make return and payment of tax upon the gross receipts of certain persons, companies, and corporations, is ten per cent., additional to the duty as estimated by the assistant assessor, to be included in the assessment, and for fraudulent evasion one thousand dollars, without regard to the amount of indebtedness, to be sued for in the courts; and no special penalty whatever is provided for neglect to make return of a succession until after notice from the assistant assessor; These instances are cited simply for illustration of the variety referred to^, and could be made as numerous, almost, as the sources of revenue. In this connexion I may add that section fourteen, from peculiarities in some parts of its language, is of questionable application to many of the returns required later in the law, which it appears from other parts it was intended to cover, and that the forty-ninth section is so involved in its construction as, thus far; to have been of little practical utility. INCREASED ALLOW^ANCE TO ASSESSORS FOR RENT, AND ADDITIONAL COMPENSATION TO ASSESSORS AND ASSISTANT ASSESSORS IN CERTAIN CASES. Under section 22 the allowance made to assessors for office rent can in no case exceed the rate of $500 per iJnnum. This limit is still much more than sufficient in most districts of the country ; but in several of the most populous cities the increase of prices since the passage of the law compels our officers to seek rooms insufficient for themselves and incommodious to the public, or make payment in part therefor out of receipts designed by Congress as compensation for their personal services. It seems but just to them that this limitation be enlarged, and they be allowed sums actually and necessarily expended, subject to the approval now required. The last proviso of section 22 authorizes the Secretary of the Treasury to fix such additional rates of compensation to assessors and assistant assessors in cases where a collection di:3trict embraces more than a single congressional district, and to assessors and assistant assessors, revenue agents and inspectors, in Louisiana, North Carolina, Mississippi, Tennessee, iMissouri, California, Oregon and the Territories, as may appear to him to be just and equitable, in consequence of the greater cost of living and travelling in those States and Terri REPORT ON THE FINANCES. 85 tories, and as may, in his judgment, be necessary to secure the services of competent officers. The suppression of armed hostility in the insurrectionary districts has brought within the active operation of the revenue law other States neighboring to several of those above named, and in which the cost of living and travelling is nearly the same. To the compensation of revenue officers in those States I respectfully suggest that the authority of the Secretary of the Treasury should likewise be extended. FRANKING PRIVILEGE. Assessors and collectors are allowed for postage actually paid on letters and documents received or sent by them relating exclusively to official business. Their communication with this office through the mails is free, a n d i respectfully suggest that if they were allowed the franking piivilege upon oificial business between their respective offices it would be liable to little abuse, and be a saving of cost to the government. . SAFES. My predecessors in their reports to the Secretary of the Treasury alike recommended that the purchase of fire-proof safes be authorized for the use of collectors and assessors. In this recommendation I cheerfully concur. Private enterprise of the amount covered by the books and papers of the most unimportant district of the country is seldom left by prudent managers to the dangers to which our offices are now subject. The loss accruing to the, government from a single, conflagration might almost equal the expenditure necessary for the protection everywhere required. SALES OF REAL ESTATE FOR TAXES. Section 30 relates to the seizure and sale at p'ublic auction of real estate by the collector when goods and chattels cannot be found sufficient to satisfy the duties imposed. It provides, among other things, that if-no person offers for tlie estate the amount of the tax to be collected, together with the penalties and charges, the -^ officer shall purchase the same at that sum for the United States, and shall deposit his deed thereof with the district attorney. Although the tax. may be large and the realty of disproportionate value, no collection can be made without a full discharge of the duty. - This section is largely copied from the S6th section of the direct tax law of August 5, 1861. The tax to be collected under that law was only that assessed upon the land offered for sale, and the requirement now considered was appropriate. Under the revenue law the land is not assessed, and the requirement is oftentimes embarrassing. I respectfully recommend that the law be so amended that the land may be sold to the highest bidder, and that the United States, through the collector, may be the purchaser. C O M M I S S I O N E R ' S CERTIFICATE TO BE REQUIRED, IN CERTAIN CASES. There has been a very general compliance on the part of revenue officers with the requirements of the law'and the regulations of this office in preparing and forwarcling their.various reports. Whenever negligence does occur, however, this office is embarrassed in its operations, and not unfrequently the local officers, who have promptly discharged their duty in this particular, share in the general inconvenience. Sometimes positive damage may result to the government when a person who has neglected to make the returns retires from office. After careful consideration I have concluded to recommend that it be provided by law that no payment shall be made to'assessors or collectors on 86 REPORT ON THE, FINANCES. account of salaries or commissions without the certificate of the commissioner • that all* reports required by law or regulation have been received, or a satisfactory explanation rendered him of the cause of the delay. REFUNDING TAXES ERRONEOUSLY PAID. Taxes erroneously or illegally assessed and collected, which, under the 44th section of the act of June SO, 1864, the Commissioner is authorized to refund, subject to the regulations of the Secretary of the Treasury, were, prior to the . SOth of June last, by the provisions of the same section; paid by draft drawn' on collectors of internal revenue. The Sd section of the act of March last prescribed that after the SOth of June the gross amount of ^all duties, taxes, and revenues received or collected should be paid, by the officers, collectors or agents receiving or.collecting the same, into the treasury of the United States, without any abatement or deduction on accountof "salary, compensation, fees, costs, charges, expenses or claims of any description whatever, anything in the law to the contrary notwithstanding." . Such payment, of course, does not allow collectors to honor drafts of the Commissioner, and no little embarrassment has arisen, both to the department and the public, from the want of a clearly authorized method of refunding such taxes. This trouble did not suggest itself during the pendency of the amenda, tory act, and it is only necessary, I apprehend, to call the attention of Congress to the subject to secure the appropriate legislation. TAXES IN THE INSURRECTIONARY DISTRICTS. By circular bearing date June 21, 1865, the Secretary of the Treasury announced that, " without waiving in any degree the rights of the government in respect to taxes which had before tlrat time accrued in the States .or Territories in insurrection, or assuming to exonerate the tax-payer from his legal responsibility for such taxes, the department did not deem it advisable to insist at present on their payment, so far as they were payable prior to the establishment of a collection district embracing the territory in which the taxpayer resided." This office, in pursuance of that circular, commenced and continued the. collection of such taxes only as accrued in the several collection, districts subsequent to their establishment by the order of the President. I would respectfully suggest whether or not section 46 of the act of June 30, 1864, which relates to the collection of taxes in States at that time insurrectionary, and referred to in this circular, does not require the careful attention of Congress. All the instruments enumerated in schedule B of the revenue law, and subject to stamp duty, which were issued for nearly three years in that .portion of the United States above' referred to, were unstamped and> invalid. Immense monetary interests are covered by these instruments, and although much wrong . has not yet been suffered by their invalidity, the subject deserves, and will of course receive, special consideration. PEDDLERS AND SUBSTITUTE BROKERS. The apparent necessity for two provisions in the act of MarchTast, amendatory of the 79til section of the act of June prior, has passed away with the rebellion. One of them denies license as peddlers to all who are not regularly enrolled for, military duty, or physi6ally disabled from service; the other imposes a tax of one hundred dollars upon substitute brokers. Both of them are now useless, while the former, from the discharge of enrolling officers, is liable to produce hardship. They should be repealed. ' REPORT ON THE FINANCES. 87 DEMANDS FOR PAYMENT OF TAXES. Many complaints have arisen from manufacturers, and no little embarrassment t o those charged with the administration of the law, by reason of the amendment to the 83d section, repealing the requirement of demand in writing before the imposition of ten per cent, penalty for non-payment of tax. The purpose •of the change, was, undoubtedly, to secure punctuality of payment, but neglect is often the result of forgetfulness only, and I believe it but just that written •demand notices 'should be served upon all tax-payers, except when payment .•accompanies their returns. DEDUCTIONS BY MANUFACTURERS' UNDER SECTION 86. I would suggest the propriety of amending the 86th section, relative to manufacturers' returns, by striking out so much thereof as relates to deductions. The law now authorizes the.deduction of freight from the, place of manufacture to the place of delivery, commission not exceeding three per centum, ••'{except where sales are made at the place of manufacture,) and other expenses of sale bona fide paid. There are so many peculiarities in the method of manufacture and sale of "different classes of merchandise in different parts of the country that'it has been found impossible to define by any precise and specific rules the deductions -allowable as "other expenses of sale bona fide paid," while general rules, however carefully drawn, are liable to such a variety of construction that too much diversity of practice has prevailed where it is but just to the honest •manufacturer that there should be perfect uniformity. Much time is spent by -assessors and assistant assessors in adjusting claims for deductions, and unfortunate differences of opinion often arise between them and' the manufacturers, which should be avoided. This diversity of practice has furnished opportunity for numberless short returns, and a large proportion of the manufacturers who have been detected in fraud have urged " expenses of sale" either in extenuation or defence. It is apparently reasonable to alloAv for freight, as some manufactories aro more remote from the markets than others; but their disadvantage in this respect is, perhaps,'fully compensated by the reduced cost of fuel, labor, rents, .and motive power. The deductions are allowed only wjiere the tax is ad .valorem. The duties upon iron, salt, sugar, molasses, petroleum, and other articles, the •freight of which to market is ^no inconsiderable part of their value, are all specific and without deduction. T h e amendment proposed would, of itself .alone, enhance the burden upon manufacturing; but I believe that a tax of five per centum upon the gross sales of the manufactures in question is preferable to the present rate, with the allowances. TAX UPON GROSS RECEIPTS OR TONNAGE OF VESSELS. By section 103 of the act of June 30, 1864, a tax of two and a half per •'Centum is imposed upon the gross receipts of steamboats, ships, barges, canalboats, or other vessels, employed in the business of transporting passengers or property for hire. The fourth section of the amendatory tariff act of Mar.ch last relieves vessels paying tonnage duty from the taxation of their receipts. The tonnage duty upon the vessels relieved is but an annual one of thirty cents per ton, and it is respectfully suggested that the amended law imposes unequal burdens upon persons employed in like pursuits. SECTION ONE HUNDRED AND F I F T Y UNNECESSARY. The peculiar language of section 150 ofthe act of June 30, 1864, would .seem to indicate a purpose at one time of, in some way, collecting the duties 88 REPORT ON THE FINANCES. upon successions in the insurrectionary districts through the direct tax commissioners. However this may be, there is now certainly \no necessity of t h e section, and I respectfully recommend its repeal. / STAMP DUTIES. That part of the law which relates to " stamp duties " is not only susceptible of improvement in its details, but is worthy of attention in respect to its general scope, and the objects of taxation. While the results of its administration are, perhaps, more satisfactory than those of most other parts of the law, yet evasions^ and violations are frequent, and, though the amount lost to the revenue may be small in the individual instance, it is large in the a^'gregate. Without asserting that greater vigilance than that heretofore exercised may not secure a more^ perfect enforcement of the^ statute, it is yet safe to say that the risk of detection and punishment under . the existing system, with the precise phraseology of the laAv, in respect to violation and punishment, as it is, must always remain so small as to afford toa much inducement for its evasion. Were it not for the inconvenience the change might inflict upon thinly settled" districts, it would be wise, it seems to me, to dispense entirely with adhesive^ stamps, as has been done elsewhere, and substitute stamped parchment or paper, the use of which is its cancellation. Frauds would diminish, but I fear the advantage to the revenue would hardly justify the burden upon the public. Penalty is provided for issuing unstamped instruments only Avlien there is intent to evade the provisions of the law. The instrument itself may be invalid, but there is no punishment pf the party who makes or issues it. Some of the courts have held the government to ,the proof of fraudulent, intention, and thus practically stayed prQceedings for neglect to affix or cancel the requisite stamps. Sufficient time should, undoubtedl3^ be given the public, whose" attention isnot specially directed to its obligation in'this particular; but as the law hasbeen so long in operation, it is a question worthy of consideration whether o r not a reasonable penalty for simple neglect would be oppressive, as it certainly seems necessary. ' . ' , Every person who sells unstamped'articles named in schedule C is subject topenalty ; small for rfeglect alone, larger when there is purpose to evade the law.. Similar provisions in relation to unstamped instruments would, I believe, be both just and salutary. The invalidity of unstamped instruments in the hands of their receiver must always prevent tlieir issue more effectually than the liabihty of those who sign them to penalty. A.more general compliance with the law could therefore be secured, if only those instruments which are of value in the hands of their holder were subjected to stamp duty. T h e small loss to the revenue from the necessary amendments would, it is believed, be more than compensated by the convenience of the public and the more general observance of the law. It iswise, too, it seems to me, to have few statutes which can easily be violated with impunity. Familiarity with their infringement in their minor details makes iteasier for one to forget his obligations when larger suras are in question between himself and the government. Moral as well as bodily diseases are contagious. A question has frequiently arisen concerning the proper rule to be adopted in the case of official papers issuing from the executive departments of the several' States, as well 'as from county and municipal offices. While there is in such cases no express exemption from stamp duty, such as is provided in regard toofficial documents made or issued by officers of the general government, yet the law has always been most liberally construed in their behalf. It has, however, not always been easy to define the proper limits of such exemption, nor to^ determine the particular cases to which the rule should apply. REPORT ON THE FINANCES. 89 It seems, therefore, desirable that legislation should regulate with its special provisions a matter like this of large and growing importance, and which, it must be confessed, now rests mainly upon the basis of "liberal construction." In this connexion, it is proper to call attention to .the fact that there has arisen in some quarters an attempt, sustained by^ the judicial decisions of certain State courts, to evade the stamp duty imposed upon "writs or other original process by which any suit is.commenced in any court of record." Neither .my predecessors nor myself have been convinced by the arguments upon which those decisions are founded, and this office has not altered nor modified the directions heretofore given requiring such duty to be paid. It has not been deemed advisable, however, to take any steps to bring the question involved before the appellate court for final decision, or to induce others to do so. It is undoubtedly desirable that in such a case an authoritative decision should be reached; but, as in other like cases, it seemed proper that the suit for that purpose should be prosecuted, if at all, by individuals, and in the ordinary way. The power given to collectors by section 163 of the act of June SO, 1864, to affix exemption stamps, and to determine the rate of stamp duty in certain cases, is one of importance to the revenue, and sometimes of embarrassment to this office in its administration of the law. Without derogating from the intelligence and integrity of those charged with this important duty, it is my conviction that their decisions, under the pressure of other duties, and generally without reference to those made in other districts, must commonly be given with less consideration than if made by those who have larger opportunities for investigation,^and whose decisions would produce greater uniformity of practice. The inconvenience of referring such matters directly to this office might in some localities seem, at first, to be an objection to the change; but, if desirable, copies might be forAvarded, instead of original papers, and decisions made thereon, in pursuance of which the requisite instructions could be given. Indeed, from a large part "of the country inquiries are, even now, constantly presented for con-^ sideration, accompanied by documents, or copies, under the impression that the final decision in such cases rests here. It is deemed the duty of this office to give answers to such inquiries.; but such answers may encounter or be followed by decisions of subordinate officers based upon opinions, directly at variance with those held here, and which are made final by law. It is apparent that such an incongruity in the administration of the law should not exist. Whether the correction should be made in the manner I have suggested, is for the superior wisdom of Congress to determine. As the attention of that body will no doubt be called to the details of the stamp schedules, as well as to other points of the laAV, it is not necessary that I should refer to all the particulars in which amendments may seem advisable. I would suggest, however, that the! difference in the terms applied in different localities to the same kind of instrument, and the various forms of process and modes of proceeding in the several States, have rendered it difficult many times to make a satisfactory application of the provisions of schedule B, as it now exists, to all the cases which are presented for decision. Material advantage, too, might be derived from a more careful and enlarged specification, as' in the case of different kinds.of conveyance, and from a more definite requirement in the statement of the amount or character of the consideration in cases of conveyance, corresponding in that respect to the approved practice abroad. But these and other amendments can be more particularly pointed out at another time, if desired. OTHER CHANGES IN THE L A W NOT DEFINITELY STATED, DEEMED NECESSARY. I purposely omit the consideration of seyeral important changes in the pro- . visions of the law relative to successions and legacies, as well as to tobacco, snuff, cigars, and distilled spirits, which appear to be necessary for the proven 90 REPORT ON THE FINANCES. tion of fraud, the protection of honest taxpayers, and the more uniform and . certain collection of the revenue. The patience of the people, burdened as they have been by taxation, is an argument sufficient for their relief from its most annoying and oppressive exactions, so far as is consistent with the public necessities. Unskilled labor contributes in some instances disproportionately to its means, and several requirements of the law are more irritating and burdensome than productive. All these things are, however, being subjected to the thorough scrutiny of the Revenue Commission, and I defer further reference to them for the present. OPERATIONS UNDER THE DIRECT TAX LAWS. No appointment of " Commissioner of taxes," authorized by the 56th section of the direct tax law of August 5, 1861, has ever been made; but after the assumption by the loyal States of their apportionment ofthe twenty millions of dollars thereby imposed, the general superintendence ofthe collection of the tax in the insurrectionary districts was assigned to the office of internal revenue. F^or this collection, " a board of tax commissioners" in each of the States in which the insurrection existed was provided by the fifth section of the amendatory act of June 7, 1862. They were appointed, and during the last fiscal year they have been engaged in South Carolina, Virginia, Florida, Tennessee, North Carolina, Louisiana, and, for a portion of the year, in Arkansas. Since its close they have also been appointed for the States of Georgia, Mississippi, Texas, and Alabama, and have commenced the discharge of their duties. I herewith submit a statement of the amounts collected by the several commissions prior to June SO, 1865, the amounts received by them from sales of lands, from collections, and other sources, and the quantity or assessed value, or the number of lots purchased by them for the United States, so far as reported to this office, together with their salaries and expenditures: Districts. Other sources, No. of acres, \ including" assessed value, Salaries' and rents and and number of expenditures. lots bid in. leases. From sales. Collections. Florida $40,414 81 South Carohna .Vircrinia 170,878 01 131,608 38 Tenijessee 112,366 108,203 35,986 33,537 2, 337 lots and 28 blocks. 99,990 03^ $14,654 96 ^39,703 acres. 8,701 acres, as119,308 00 sessed value, $104,645 75 187,634 00 $1,586,882 00 North Carolina A.rkpLiisHjS oa 72 10 00 $4,000 00 9,729 p7 $76,000 00 $27,900 16 41,412 22 23, 816 29 23,637 8,447 . 9,175 4,763 J8 10 31 08 '' This amount is exclusive of lands resold under section 11 of the act of June 7, 1862. It will be-seen that there has been great lack of uniformity iri the operations of the several commissions, dependent largely as they were upon the amount 'of territory protected by the national forces. The quantity of real estate abandoned by disloyal owners, and forfeited to the government, differs in different States, as do the sales of such property, and the amounts of taxes collected. Of the property purchased for the government at the sales for taxes, leases under section 9 ofthe act of June 7, 1862, have 'been made only by the South Carolina commission. In South Carolina, too, and n'ot elsewhere, resales of lands bid in at the sales for taxes have been made by the commission, under REPORT ON THE FINANCES. 91 section 11 of the same statute. This section provides that purchasers at the sale who shall have faithfully served for the term of three months as an officer, musician, or private soldier, or sailor, in the army or navy or marine service of the United States, as a regular or volunteer, and who shall pay onefourth part ofthe purchase money, shall receive a certificate, and shall have the term of three years in which to pay the remainder. The amount which will become due in 1867 and 1868 upon army and navy certificates, issued as above, is $206,994 30. In this State, also, a board of selection, appdnted by the President of the United States for that purpose, and comprised in part of the tax commissioners, ui:ider his instructions of September 16, 1863, selected and reserved for military, naval, charitable, educational, and police purposes, eightyone plantations, situated on the several Sea islands of that State. Under the same instructions the commission made sale of homesteads of ten and twenty acres each tp heads of families of African descent. ' Since December 10, 1863, there have been 617 certificates of homesteads of this character issued by the commission, most of which were during the last fiscal year. It is evident from what I have stated that when the duties of the commissioners under the present laws shall be completed, the burdens imposed by it will have fallen unequally upon the people of the districts lately in insurrection. " Some will have paid little in addition to their original distributive share of the twenty millions of dollars, while others will have lost their entire estates. Some States, too, will have paid only the amount apportioned them under the act of August 7, 1861, while others, for the reasons before given, will, through the collections and sales, have contributed largely in excess of such apportionment. After all the taxes shall have been collected, too, there will remain in several of the States large tracts of land belonging to the general government, bid in at the sales. When the offices of the commissioners shall be vacated there will be no person whose special duty it will be to take charge of these lands, or at least such part of them as shall be subject to redemption, and which, under the opinion ofthe Attorney General ofthe United States, referred by the Secretary • of the Treasury to this office, the tax commissioners are not bound to turn over to the Bureau of Freedmen Refugees, nor has the Commissioner of the Freedmen's Bureau authority fo set them or any portion of them apart for the uses nientioned in the statute of March 3, 1865, or sell them under the same statute. The direct authority of the commissioners under section 9 of the act of June 7, 1862, to lease lands in any State, extends only until the said rebellion and insurrection in said State shall be put down and the authority of the United States established, and until, the people of said State shall elect a. legislature and State officers who shall take an oath to support the Constitution of the United States, to be announced by the proclamation of the President, and until the first day of March next thereafter. Under the law and the proclamation of the President, each and every parcel of land in the States and parts of States lately in insurrection is charged with the payment of so much of the whole tax laid and apportioned upon the State where the same is situated, as shall bear l^he same direct proportion to the whole amount of the direct tax apportioned to such State as the value of .such tract bears to the whole valuation of the real estate of such State, and in addition thereto a penalty of fifty per centum thereon. This charge is a lien upon all lands subject to it from and after the proclamation of the President, on the 1st day of July, 1862. The statutory remedy in default of payment of taxes determined'by the commissioners is the sale at public auction of the lands upon which they are a charge. After the cessation of hostilities, and on the 17th day of May last, the several commissions were directed by this office, in pursuance of the instructions of 92 ' REPORT ON THE FINANCES. the Secretary of the^ Treasury, to suspend all sales of lands for taxes in districts before that time in insurrection until otherwise ordered. Collections, however, have been made in several of the States, because of improved opportunities, with greater'success than before, and since the closeof the heated term all the boards are at their places of duty. I submit that the disposition of the lands purchased and now held by the United States, as well as the whole subject of the collection of taxes above referred to, requires the careful consideration of the Secretary of the Treasury and of Congress. ORGANIZATION OF THE BUREAU. The Secretary of the Treasury,, under the amendment to the first section of the act of June SO, 1864, is authorized only until the 1st day of July, 1866,, to assign to this office such number of clerks as he may deem necessary, or the exigencies of the public service may require. * Legislative action is therefore indispensably necessary that the requisite clerical force may be provided after June next. And here—were I not aware that all that can be said is already within the knowledge of the Secretary—I would urge the importance of increased compensation, by positive enactments, to a portion, at least, of the officers aud employes of this office. It needs no facts or argument to prove that, in a bureau where the details areso numerous and complicated, the value of one's services increases with experience, almost as much as in the studio or laboratory. Private enterprise is everywhere offering superior inducements to those who are Avilling to sacrifice their days and nights in its service, and it is not strange that a proper regard for themselves and families compels manybf the most deserving to retire from public employment. An organization of this office, somewhat like that of the Treasurer's, was approved and referred to the last Congress by the late Secretary, and I respectfully submit that the necessity of one even more liberal in its provisions was never greater than now. • The correspondence of this bureau is voluminous, and the ladies engaged in its copying, and the discharge of other clerical services assigned them, should be remembered in this organization, and receive compensation more commensurate with their services. There is no reason why they should not be recognized and classed as clerks. I cannot forbear cheerfully testifying to the punctuality and industry of the persons employed with me in this office, and their compliance with its regulations. Several of those charged Avith the most important duties, disregarding the customary hours of service, have alniost uniformly been at their desks for several hours at night. The same faithfulness has generally characterized the subordinate officers in the several districts of the country, and I am happy in the belief that at no period since the passage of the revenue law in 1862 have the taxes been more uniformly and thoroughly assessed and collected. With great respect, your obedient servant, E. A. ROLLINS, Commissioner. Hon. HUGH MCCULLOCU, Secretary of tlie Treasury. REPORT ON THE FINANCES.. 93 REPORT OF THE TREASURER. TREASURY OF THE U N I T E D STATES, Washington, October 25, 1865. SIR : In compliance with provisions of statutory law and departmental regulations, the following statements in regard t o the moneyed transactions of the treasury of the United States, and of the office in Washington city, and of the necessary business and labor connected with said transactions, during the fiscal year ending Avith June 30, 1865, are most respectfully submitted. The books of the various offices of the department, including this office, have been closed as follows : CASH DR. Balance from June SO, 1864 Eepayments Trust funds $96, 739, 905 73 20, 135, 881 21 7, 242, 242 00 RECEIPTS. Loans. . . : Internal revenue . . . . " Customs (coin) Miscellaneous , Direct tax Lands War Department Navy Department.., Interior Department ' ,$1, 475, 579, 740 209, 464, 215 84, 928, 260 39, 760, 371 1, 200, 573 996, 553 :.. 6,160,524 7,787,268 197,719 85 25 . 60 OS 03 31 57 69 81 _ _ 1 , 8 2 6 , 075, 227 14 1,950,193,256 08 These receipts were carried into the treasury by four thousand nine h,undred and eighty-one covering warrants. CASH CREDIT. Repavments Trust funds :. $20, 135, 881 21 . 4 , 146,, 718 42 PAYMENTS. Public debt Civil diplomatic, &c War Department Navy Department Interior Department : Cash on hand to balance 695, 168, 336 40, 346, 543 1, 037, 483,.885 130, 400, 213 21, 653, 368 ^ ^ 31 63 36 98 • 02 1, 925, 052, 347 SO 858, 309 15 1, 950, 193. 256 OS The above payments Avere made by thirty-one thousand eight hundred and fifty-six drafts, issued on twenty-eight thousand one hundred and ten AA^arrants. The actual receipts have been as follows: From customs, in coin $84, 622, 916 66 From internal revenue 208, 753, 813 52 F'^rom loans 333, 694, 397 60 94 . REPORT ON THE FINANCES. From temporary loans F'^rom seven^ three-tenths treasury notes From certificates of indebtedness From compound interest notes From legal-tender notes.'. .i From fractional currency From prize captures = From captured and abandoned property From confiscation From fines, penalties, and forfeitures. From drafts and substitutes From internal and coastAAnse intercourse From premiums and interest on loans' From public lands F'rom patent fees From sick and wounded soldiers From Indian trusts, &;c ..'-... ' From National Bank d u t y . . . . ' . . . From real estate, direct tax From repayments F'^rom conscience money refunded. Prom fees, licenses, and miscellaneous — . From War Department '. From Navy Department . . . $147, 898, 540 95 676,"610, 188 21 123, 237, 000^ 00 191, 404, 140' 00 2, 159, 830 00 14, 614, 563 15 8, 206, 538 74 2, 427, 349 38 187, 232 34 436, 752 57 5, 321, 181 14 4,- 020, 5^2 74. 13, 988, 143 36 919, 324 52 , 278, 444 50 393, 704 86 .' 191, 890 89 716,«0.81 15 1, 028, 679 51 4, 489, 091 59 20, 900 65 10, 301, 320 88 ' 3, 602, 431 42 8, 504, 205 49 .' .^ -. 1 , ..\ ^ •I, 848, 029, 185 82 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, niainly, repayments into the treasury by disbursing officers, and f^om captures. The folloAving tables exhibit the movement of the treasury for the ^Ye^ years comprised, in Avhole or in part, in the period of time betAveen the breaking out and the suppression of the rebellion : ' . Receipts for the preceding year to Jime SO. 1861 „_ $88, 694, 572 OS 1862 :...: 589, 19T, 417 72 1863 •.. 888, 082, 128 05 1864 '1,408,474,234 51 1865 i; 826, 075, 227 14 ' Payments for the preceding year to June SO. 1861 . . - . . . , . . „ . „ $90, 012, 449 79 • ^ 1862: 578, 376, 242 \ 0 1863 895, 796, 630 65 1864 1,313,157,872 94 1865 , - 1, 925, 052, 347 SO The receipts and expenditures on account of the Post Office Department Avere as follows : Balance from last year $1, 074, 294 97 Receipts from postmasters and others 3, 445, 744 88 Received, but not covered in 3, 000 00 Warrants cancelled...' 25, 253 94 4, 548, 293 79 REPORT ON THE FINANCES. • There has been paid on 3,148 Avarrants. Balance to ncAV account ' 95 $3, 091, 025 99 1, 457, 267 80 4,548,293 79 The aggregate business transactions,Jncluding all necessary entries in the cash accounts on the books, at ^he principal office in the city of Washington for the last five years, show the following results : 1861 -. $41, 325, 339 20 1862 ' 929, 630, 814 38 1863 : 2, 696, 059, 087 86 1864, '. 3, 889, 171, 15^ 00 1865 4, 366, 551, 844 73 ^' Being more than one hundred times as much in the last as in the first year. But to give a correct idea of the magnitude of the business of the treasury, in Washington, there should be added to this last named amount of . . , -. : $4, 366, 551, 844 73 The aggregate of receipts and payments, as above 3, 647, 566, 764 32 And transfers by letters of instruction, &:c.. 1 1, 103, 736, 403 53, Giving a grand aggregate of.. .^... i " 9, 117, 855, 012 58 As the office Avas open ouly three hundred° and three days, the average is over three million of dollars for every day, and this is exclusive of the agency accounts at all the other offices. ^ NCAV currency in kinds and amounts as follows has been received, counted, and issued, viz : Three-years six per cent, compound interest notes.. $215, 835, 440 00 United States legal-tender notes.. ^ 5,386, 870 00 Fractional currency •. 14, 618, 757^ SO Total issues 235, 841, 067 30 Certificates of indebtedness were issued of the amounts and denominations, as follows: . ' ^ 19,106 certificates of $5,000 each, is $95, 530, 000 00 '33,315 certificates of $1,000 each, i s . . . . . . ^ 33, 315, 000 00 Total issued within the year 128, 845, 000 00 Being over forty-three millions less than the issue of the preceding fiscal year. Certificates of indebtedness have been redeemed to the amount'of -, . . $185, 161, 077 27 Currency has been redeemed and destroyed as follows : Old issue United States notes , NeAV issue United States notes .1 •: One-year five per cent: n o t e s . . . . . . ' Two-years five per cent, notes . o. Two-years five per cent, coupon notes Six per cent, compound interest notes First issue fractional currency '. $316, 434 4, 242, 416 36, 052, 430 8, 764, 050 77, 178, 900 5, 742, 670 4, 903, 747 00 60 00 00 00 00 34 96 REPORT ON THE FINANCES Second issue fractional currency Third issue fractional currency Add discount on mutilated notes Total AvithdraAval of currency: ' , $6, 956, 634 30 49, 530 00 13, 108 09 144, 219, 920 33 This redemption involved the separate examination and counting of oA^er scA^enty million of distinct pieces. The uncancelled currency of the United States, including time interest notes, and all kinds in the treasury, its various offices and depositories, stood at the. close of the fiscal year as follows: ' Old issue United States demand notes $472, 603 50 0 New issue United States legal-tender notes 431, 066, 427 99 Six per cent, compound interest notes 191, 721, 470 00 One-year five per cent, notes 8, 467, 570 00 Two-years five per cent, notes 7, 715, 950 00 Two-years five per cent, coupon notes 34, 441, 650 00 Fractional currency 25, 033, 128 76 Total uncancelled currency 698, 918, 800 25 In ^addition to these, there Avas held in the reserve fund, legal-tender notes, $16,139,633 51. National banks had deposited securities in this office preliminary to their organization at the date of the last annual statement to the number of 473 Securities have been deposited during the fiscal year by 916 Whole number so depositing June 30,1865 1, 389' / TAVO of the number have voluntarily discontinued doing business and are winding up their affairs. Tliese have withdraAvn their securities Another has failed, and its circulating iiotes are being redeemed by this office from avails of securities deposited in it, Avhich are amply sufficient to redeem all its outstanding circulating notes at their full face value. At the date of the preceding annual statement there had been designated of these banks as depositories of public moneys and financial agents of the United States , ;.. There have been added during the fiscal year » And there have been discontinued ' ." «. 204 141 15 Leaving the whole number of national banks so designated on the SOth June, 1865, at 330. ^ These banks have been a great help to this office in the collection of the internal revenue tax, and in the procuring of subscriptions to and the placing of the various government-loans. Thus far, Avith a single unimportant exception, they have all promptly responded to every demand that has been made upon them by this office for the payment of government funds in their custody. Amount of bonds held for security of circulation at date of last statement #• Received during last fiscal year : : Total amount held for circulation..' $44, 266, 900 191, 722, 800 235, 989, 700 REPORT ON TH:E FINANCES. 97 At the date of last report there were held for security of government deposits— Government securities Personal bonds $10, 697, 050 19, 312, 700 , 'Total, June SO, 1864. . There are now held government securities Personal bonds ......'.. SO, 009, 750 . $32, 682, 500 25, 000 : Total, June 30, 1865 32, 707, 500 Total securities held for national banks, $268,697,200. I • Statement of bonds held in security for circulating notes : Five per cent, coupon bonds • Five per cent, registered bonds Six per cent, coupon bonds Six per cent, registered bonds .- $1, 104, 900 64, 283, 700 6, 282, 250 164, 318, 850 235,989,700 In security for public deposits : Five per cent, coupon bonds Five per cent, registered bonds Six per cent, coupon bonds " Six per cent, registered bonds Seven three-tenths treasury notes . . . * . . : . Certificates of indebtedness Personal bonds , , 1 ^.. — ,... • , $3, 225, 500 2, 691, 800 S, 162, 250 5, 520, 450 13,817, 500 4, 265, 000 25, 000 32, 707, 500 Total securities held for national banks, $268, 697, 200. To facilitate payments at the points Avhere the disbursements must necessarily be made, 5,141 transfer orders have been issued, by Avhich there has been moVed from one depository to another, $1,103,736,403 53,-being nearly three times as much as was,so moved two years ago, and about fifty per cent, more than last yeap. There have bean issued during the fiscal year upon the offices of New Yprk, Philadelphia, Boston, and San Francisco, 68,138 transfer checks, by Avhich there has been paid at those points $277,371,468 53, of which amount $6,364,922 40 w^as paid in coin. ^ ' There are at the office in Washington 274 open accounts of disbursing officers. jThere ha\^e been received, during the fiscal year, one hundred and five thousand arid sixty-four official letters. . All of them have received attention ; most of them, it is true, by the filling up of printed circulars. But notwithstanding these labor-saving devices, nine thousand eight hundred and seventy-three manuscript letters have been written. This is an increase of more than two thousand over last year, and-more than double the number written the year before. By the tables, Avherein are compared the movements of the office for the last' five years, it Avill be seen that the business, labor, and money transactions of the office have again been enormously increased. The tables Avould not be unaptly represented by a truncated pyramid. It ^s, however, hoped that the tables representing the business of the office, so far at least as the expenditures are con7 F 98 REPORT ON THE FINANCES.^ cerned, for the next five years, will be represented by such a pyramid with its base turned upward. There is still great difficulty in obtaining, and in retaining when obtained, the services of persons of the talent and proved probity of character required for the safe transaction of the business of the treasury, at the rates of compensation now allowed by law. The assistant receiAnng teller, three clerks of the fourth class, six of the third class, five of the second class, and quite a number of the best clerks of the first class, have resigned their positions in this office, and have taken employment elsewhere, where their services were better appreciated and rewarded. x The cashier, the assistant cashier, and the chief of the division of national banks, and others, have remained at their places from motives and considerations other than and above mere pe'cuniary ones. It is,-.however, doubtful whether, now that the war is over, these patriotic considerations will continue to influence the conduct of this class of officers and clerks. It is submitted, therefore, that the public interest requires that the pay of most ofthe employes in this office should be increased, or at least a percentage on their present salaries allowed them, during the continuance of the present high rates of living, and while their services would command better pay elsewhere. It is also suggested that the female clerks, who in this office incur great responsibilities, should, like the other clerks, be classified, with salaries according to class, ranging from six to nine hundred' dollars per annum. I t is again a subject of gratulation that notwithstanding the difficulty of retaining proper persons for want of adequate pay, the immense money transactions of this office have been satisfactorily accomplished without the loss of one cent to the people of the United States. I have the honor to be, very respectfully, your obedient servant, F . E. S P I N N E R , Treaswer United States. \ Hon. HUGH MCCULLOCH, Secretary ofthe Treasury, Washington, D . C. SCHEDULE A. Receipts and disbursements at the office of the assistant treasurer at New York j o r the fiscal year ending June 30,1865. RECEIPTS^ On account of customs " On account of loans On account of internal reA'^enue On account of miscellaneous -. On account of patent fees On account of Post Office Department : .-. - „...i .'.. : $61,756,729 137,314,829 9,969,901 415,474,544 96,540 . 1,762,940 55 90 54 53 16 56 626,375,486 24 DEBITS. On account of treasury drafts .1 On account of Post Office warrants Amount credited to disbursing officers' accounts Amount of checks paid on disbursing officers' accounts Amount paid for interest on the public debt Amount paid on temporary loan „. $621,223,920 52 1,888,265 74 587,260,871 61 571,742,326 32 37,598, 390 61 62,683,788 49 1,882,397,563 29 REPORT ON T H E FINANCES. 99 SCHEDULE B . ' Receipts a n d disbursements a t the office of the assistant treasurer a t Boston f o r the y e a r ending J u n e SO, 1865. ' . ^ Temporary loan Five-twent}- bonds Loan of 1861, act March 3, 1863 Seven-thirty treasury notes Internal revenue taxes .• Internal revenue stamps. Fishing bounties Disbursing officers' accounts Post Office Department , Customs Interest account Treasurer's general account By transfer and various other sources.. Receipts. Disbursements. $14,000,000 .$17,860,000 319, 400 , 52,600 1, 253, 450 2, 360 000 620, 000 400, 000 , 400, 000 98, 000, 000 95, 000, 000 432, 000 310, 000 10,307,000 ' 9,730, 000 9, 530, 000 150, 000, 000 130, 625, 550 '.. 268°100,000 The amount of fractional currency redeemed is The whole number of coupons paid The whole nuniber of persons to whom interest is paid '. 273,100, 000 $1, 000,000 670, 000 38, 000 ." SCHEDULE C . Receipts a n d disbursements a t the office of the assistant treasurer a t P h i l a delphia f o r the y e a r ending J u n e SO, 1865. RECEIPTS. From From .From From From From From transfer orders loans customs ....,., internal revenue Post Office : patent fee^s miscellaneous sources : $60, 528,185 41,458,-405 3,914,028 2, 916, 440 386,090 13,143 24, 644 .-. ' \ 00 00 15 82 63 00 81 :—: • Total....^ : From similar sources the previous year Deduct..... •- 109,240,937 41 $120,885,238 11 109,240,937 41 Decrease of receipts this year 11, 644,300 70 \ . • DISBURSEMENTS. On general treasury warrants 'On Post Office warrants Total ...." -- $115,152,815 35 196,234 03 .' Similar payments the previous year Excess of payments this y e a r . . . . . . . . 115,349,049 38 -.-' 111, 651, 953 27. 3,697,096 H The payments made on disbursers' checks, numbering. 36,350, including those draAvn by the Treasurer on his transfer account, amount to $96,912,508' 13 . Similar payments previous year . . .^. 77,573,267 29 Increase of payments on disbursers' checks 19,339,240 84 100 REPORT ON T H E FINANCES. SCHEDULE D . Receipts a n d disbursements__at the office of tlie assistant treasurer a t S t . L o u i s for the fiscal y e a r ending J u n e 30, 1865. Receipts Disbursements : -• $177,152,859 19 ^ 173,468,565 87 --- SCHEDULE E . Receipts a n d disbursements at the office o f the United States depositary^ a t Cin-, c i n n a t i f o r the y e a r ending J u n e SO, 1865. RECEIPT^. Loans .• Transfers Internal revenue Miscellaneous---.-.. Deposits by disbursing officers • - $4,048,000 '49,920,000 1,999,569 9,552,617 56,498,173 -«.. ' ' ' 00 00 63 40 65 122, 018, 360 68 DISBURSEMENTS.* Treasury drafts Payments on account of temporary loan ^ Interest on pubhc debt ' Payments to disbursing officers. .'...• $69,032,006 17 4, 546, 891 00 1, 647,274 58 50,178, 692 67 •• . 125,404,864 42 SCHEDULE F . Receipts a n d disbursements a t the office of the Uiiited States depositary a t L o u i s ville f o r the fiscal y e a r ending J u n e SO, 1865. Receipts Disbursements- : '. $78,795, .235 87 80,397,800 57 .'. REPORT OF THE REGISTER OF THE TREASURY. ' ' TREASURY DEPARTMENT, Register's Offide, November, 1865. S I R : I submit t h e folloAving report of transactions in this office during the y e a r ending J u n e SO, 1865. ^ RECEIPTS AND EXPENDITURES. T h e business of this division for the last fiscal y e a r has been greater than in a n y previous y e a r . ' . ' T h e n u m b e r of warrants issued for t h e civil, diplomatic, miscellaneous, and public debt expenditures was '. . 15, 627 I n t h e previous year .-.•. 12, 645 A n increase of over t w e n t y per cent o ,„ 2, 982 REPORT ON THE FINANCES. 101 The number of warrants for receipts from customs, sales of public lands, internal revenue, and miscellaneous for the year In the previous year ,. An increase of over thirty per c e n t . . . : . . . ^ The number of pay and repay warrants issued during the year in the War, Navy, and Interior (Indian and Pension) Departments w a s . . I n the previous year An increase of over twelve per cent « The number of journal pages filled with entries of accounts and warrants relating to civil, diplomatic, miscellaneous, and public debt receipts and expenditures for the year was— Treasury proper ' '. Diplomatic '. Interior, civil, &c Customs * S, 764 2, 870 894 14, 019 12,600 1, 419 1, 153 . 549 ^ 379 586 , 2,667 A slight increase over last year. ' . The number of drafts registered was S3;257. The number of certificates given for the settlement of accounts Avas 6,200. From the First and Fifth Auditor's Offices, and the General Land Office there Avere received 14,047 accounts, an increase over last year of over ten per cent. A majority of these accounts were copied for Avarrants to issue; all of them Avere registered, and one-half or more journalized, and posted in the several ledgers. Considerable progress has been made during the year in balancing the ledgers of previous years, and the Avork is being rapidly brought up to the present time. There are kept in the division nine ledgers containing personal accounts, and eight appropriation ledgers, an increase bf one, arising from the increase in the public debt. It being found impracticable to keep this class of accounts in the civil appropriation ledger, they were transferred to one specially for them. The annual report in detail of the receipts ar^d expenditures has become a work of considerable magnitude, and constantly employs two clerks, and sometimes more. There is much of the work of the division of^ Avhich account cannot be given that requires time and care. The care of filing records, copying accounts for suits, preparing the quarterly statement of the receipts, and expenditures fbr the settlement of the Treasurer's accounts, and the copying^ of warrants, involves much labor, and, to the credit of those whose duty it has been, it has been done with care and celerity. NOTES AND COUPONS. This division was organized about the SOth' June, 1864, commencing with ten clerks, and has continued under the efficient charge of Mr. Day to the-present time. The work devolving upon the division has been constantly increasing, so that on the SOth June, 1865, there were thirty-three (twelve male and twentyone female) clerks employed. At the present date there are eighty-five (twentythree male and sixty-tAvo female) clerks in the division. During the year embraced in this report, the first series of seven-thirty treasury notes, under acts of June SO, 1864, and March 3, 1865, was issued. There •were received from the Currency Bureau 1,293,185 notes, each note having . five coupons attached, making 6,465,925 coupons. Every note and coupon 102 REPORT ON THE FINANCES. was examined and counted previous to issue. Of these notes there were registered and delivered on subscription to the loan branch of the Secretary's' bureau 1,256,808 notes, amounting to $301,693,350. The registering of these notes covered 2,515 pages. . It is a matter of congratulation that this entire issue was effected without the occurrence of a mistake involving a loss, to the government of a single dollar. Of treasury notes (upper halves) there have been assorted, counted, and registered— Two-years ^ve per cent, coupon treasury notes, act of March 3, 1863, 294,811 notes, amounting to $100, 445,150 Two-years five per cent, treasury notes, act of ^March 3, 1863, 117,409 notes, amounting to 8, 411, 500 One-year five per cent, treasury notes, act of March S, 1863, 512,662 notes, amounting to , 14, 787, 330 Makmg a total of 924,882 notes, amounting to 123, 643, 980 Of three-years six per cent, compound interest notes, (upper halves,) acts March 3, 1863, and June SO, 1864, there have been assorted, counted, and registered 54,820 note^, amounting to $1,596,300. All of the above notes, after careful,examination and comparison, were burned. Of " seven-thirty " treasury notes, act of July 17, 1861, there have been examin'ed, assorted, counted, and registered 156,836 notes, amountingto $44,437,500. These notes, after examining the registering of redemption, are packed away in iron closets in the files-room for future destruction. The assorting, arranging, counting, and registering of redeemed and mutilated coupons now employs the larger part of the clerical force of the division. The number of redeemed coupons assorted, arranged, and counted during the year is 2,583,117. The number of coupons registered during theyear is 1,591,135, all of Avhich have to be examined after they are registered. A large amount of miscellaneous work has been performed, incident upon the commencement of a new division, which ca'nnot be estimated by figures. The work of examining, arranging, counting, and registering redeemed coupons is one of great magnitude, and must necessarily require a large clerical force for many years to come. In this connexion I desire to add my conviction that a very large share of the work in this division is successfully accomplished- by female clerks; and it is within my observation that there are very many of these in this bureau receiving a salary of only sixty dollars per month, who are as " capable every way as male .clerks who receive $1,200 per annum. It is not easy to justify this discrimination. The just expenses of ladies are as great as those of single men. Their sacrifices for the cduntry have gone beyond all recompense. I therefore believe it to be due from Congress to authorize by law a classification of female clerks into three or four classes, with salaries graded from $600 to $1,000 per year. REDEEMED CURRENCY COUNTED AND DESTROYED. Of redeemed United States legal-tender notes there have been counted and destroyed in amount , Demand notes Postal currency Fractional currency $4, 152, 134 . 316, 434 4, 688, 588 6, 418, 722' There has also been counted and destroyed a large amount df surplus bonds, notes, and fractional currency, never issued by the department, most of which having been done sinCe the SOth June last, will be more properly stated in my next report. 103 REPORT ON THE FINANCES. • COMMERCE AND NAVIGATION. It is a pleasure to be able to report the work of this division in better progress than for several years past. The statements for the report for the last fiscal year will be in readiness for the printer within the time required by law. This gratifying condition of the work of the division is due to the ..energetic efforts of the gentlemen employed in it to bring their division to its proper position in the bureau. The statements required for the financial report for 1865 require great additions, calling for increased labor beyond any that have preceded it. It embraces summary statements of the imports and exports of foreign merchandise, exports of domestic products, statements of entrances and clearances of vessels in the foreign trade by countries and by districts, statements of the registered, enrolled, and licensed vessels belonging to the United States, by districts, under the new and old admeasurement, in addition to those hereto-. fore required. The work has been resumed upon ''imposts," and is now pushed as rapidly as consistent with perfect accuracy in results. Statements are in course of compilation, and will be ready for the report on comraerce and navigation for 1865. The system of book-keeping used in this diAdsion, and the successful results effected by the accomplished experts in its application, Avill justify rne in placing on record the fact that the clerks perform the highest character of clerical duty, and deserA^e the highest clerical compensation. Since my last report, the annual commerce and navigation report for 1863, as well as that for 1864—both, for causes set fortli by my predecessor, considerably delayed—have been issued. Attached to the former volumes is a series of comparative tables, exhibiting for a period of four years the trade to and from each distinguishable division of every foreign country. The preparation of these tables has been attended with severe labor, and has been the cause of inconvenient delay in the issue of the annual publications from this division. In the succeeding volumes, fhose for 1864 and 1865, these tables have been, in p"jirsuance of your order, discontinued. For practical use it is quite certain that a comparative exhibit of the leading articles only for a'period of four or five years may be all that will be required. . LOANS. ' During the last fiscal year the issues of, United States stock have been as •follows: Coupon bonds, direct issue. " Loans. 1861, acts July 17 and August 5 1862, act February 25, 5-20s-... 1863, act March 3 1864, act March 3, 10-40s 1864, act June 30, 5 20s Totals Number of Number of ' bonds. cases. Amount. 19,464 12 1,000 6; 703 544 113,475 $87,678, 050 4,020 4,012,750 70,698 51,380,600 117,869 79,530, 300 111,615 83, 300,300 27,723 437,677 305,908,000 104. REPORT ON T H E FINANCES^ Registered bonds, direct issue. Loans. 1861, 1863, 1864, 1864, Amount. Number of casesi Number of bonds. 2,023 345 670 110 9,850 4,134 3,975 1,591 $27,026,850 3,148 19,550 74,228,350 acts July 17 and August 5 act March 3 -. act March 3, 10-40s act June 30, 5-20s -' Totals 17,821 900 20,859, 900 8,519,700 Registered bonds issuedf o r transfers or assignments. Loans. 1847, 1848 1858 1860, 1861, 1861, 1862, 1863, 1864, 1864, act January 28 act March 31 . . . ' act June 14 ' act June 22 act February 8 acts July 17 and August 5 act February 25,'5-20s • act March 3 act March 3, 10-40s act June 30,' 5-20s Totals Number of Number of^ Number of cases. - bonds trans: bonds issued. ferred and cancelled. Amount. 164 66 19 23 160 985 1,366 493 741 179 |1,237, 900 448 515 569, 600, ( 167 200 150,000 .30 30 • 84 . 235,000 72 ^^ 1, 312,000 405 ' .465 14,748, 350 3,603 4,205 17,867,200 5,451 5,978 1,900 8„311,800 2,115 2,596 • 9,959,850 3,622 3,140/, 95C) 766 814 4,196 18, 016 15,450 57,532,650 Registered bonds issued in exchange f o r coupon bonds. Loans. 1848, act January 28 1858, act J u n e l 4 1860, act June 22 , 1861, act February 8 1861, acts July 17 and August 5. 18^2, act Febraary 25 - i 1.863, act March 3 186.4, act March 3 , 1864, act June 30 Totals Total Total Total Total number numb'er number amount of bonds signed . of letters signed . of signatures of bonds issued.. Number of NuDiber of bonds issued. cases. 10 84 - Amount. 4 24 8' 109 957 1,352 829 1,260 917 5,668 6,588 3,937 6; 422 3,876 $14,000 420,000' 62,000 858,000 32,980,150 39,636,200 21,502,000 41,636,250 22,951,450 5,460 26,873 160, 060, 050 14 274 497,650 40,527 • 536,140 $597,729,050 105 EEPOET ON THE FINANCES. In addition to the work attending the issue of stock, is that of preparing, semi-annually, schedules of the interest payable on all registered stock, AA^hich are sent to each of the United States depositaries. These schedules contain the names of the creditors, the amount of stock held by each, the rate, date of the commencement, and amount of interest. ' The schedules are made out in duplicate, one copy being retained in the, ofiice, and one sent to the Treasurer, assistant treasurer, or depositary, AA^ho pays the interest. i • ' T h e number of accounts open for the different loans is, at tliiS' date, 18,925. I present hercAvith a resume of the number and amount of bonds issued from this ofiice under the dift'erent loans since and including the year 1841. Statement showing the number and amount of bonds of the following loans issued in the office of the Register of the Treasury to June 30, 1865. 0 Loan. Registered or coupon. ^ Number of bonds issued. a4,045 1841.. . 1842.. . 9,721 Registered . - 1842 2, 415 Coupon 1843 . 6,848 Registered . . 1843 Coupon , 2,186 1846 Registered . . . 7,510 1847 Registered . - 36,912 1848. Registered - . . 8,296 1848. Coupon 7,011 Texan Indemnity Coupon 5,000 1858 Registered . . . 1, 375 Coupon.-.^.. 17,561 1858. -. I860. ^ . •• Registered . . 2,016 1860. -... i.. •1,682 Coupon 9,871 1861 Sth Februarv Registered -. 1861..--. •'...- Coupon . 8,533 32,124 1861 17th Julv . ' Registered S.. 1861 190,697 Coupon 1862 1 34,064 Registered - -. 1862 ^ ' 844,238 Coupon.' 1863 Registered 9,975 1863 :.{ i. . . Coupon 76,698 1864, 3d March.. Registered . . 21,152 1864.' Coupon. 230,071 6, 178 1864, SOth June. Registered - . . 1864.Coupon 111,615 Central Pacific Railroad -. Registered . . • 1,508 Total ...^...„ ^^ 1,699,302 Amount. $5,672,976 24,677,400 3,461,000 24,770,900 2,836,000 14,382,500 76,519,050 18,227,500 8,313,000 5,000,000 6,875,000 . 17,561,000 7,756,000 1,682,000 25,748, 000 8,533,000 121 596 650 137,517,950 145,892,950 439,423,650 47,637,300 57,178,100 9(^,641,350 135,342,750 34,783,450 83,306,300 1,508,000 88 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00' 00 00 00 00 00 00 00 00 00 00 00 1,546,843,776 88 106 REPORT ON THE FINANCES. /This vast amount of highly responsible labor, examining, counting, filling up, signing, entering, and transmitting these masses of bonds, representative of money, Avith all its, temptation to the weak, has been accomplished, I am happy to say, without the loss, in this ofiice, to the government or to any individual, of one dollar. For this success great credit is due to the systematic order of business Avhich has matured •und'er the veteran leading clerks in charge, so many years, of the diAdsion and its important subdivisions. This report would be incomplete without a brief reference to the " filesroom." Here is kept the infallible " guide book" to all the accounts coming from various sources through the ofl&ces of the First Comptroller and Commissioner of Customs. The perfect system of arranging papers, with exact references of rcQord to each one, has proved adequate to the great increase of vouchers concentrated here by the Avar. In an office where confusion would be so easy to occur, and yet so intolerable, it is gratifying to feel always sure of order, accuracy, and promptness. It is superfluous to add, what has -been for years the impression in your department, that very great credit belongs to Messrs. Smith and Wannall, clerks in charge of the office. Having reference to your circular of the 1st instant, advising replies to all letters addressed or referred to heads of bureaus to be made on the same day, I am able to say that it has been the invariable custom of this office to reply by next mail to all communications sent to this office requiring answer ; and I have no doubt that the geneiral satisfaction of the public with the prompt attention received here is due largely to the observance of this just and salutary nde. I have the honor to remain, very respectfully, your obedient servant, S . B. COLBY, Register. Hon. HUGH MCCULLOCH, Secretary of the Treasury. 107 REPORT ON THE FINANCES. REPORT OF THE SOLICITOR OF THE TREASURY. TREASURY DEPARTMENT, SOLICITOR'S OFFICE, November 8, 1865. 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 SO, 1865. They are as follows: 1. A statement of suits on transcripts of accounts of defaulting public officers,' contractors, &;c., adjusted by the accounting officers of the Treasury Department. 2. Statement of suits for the recovery of fines, penalties, and forfeitures, under the custonis revenue laws. S. Statement of prize cases. 4. Statement of libels filed under the confiscation act of J u l y 17, 1862, and the non-intercourse act of July 13, 1861. , 5. Statement of fines, penalties, and forfeitures, under the internal revenue laws. ' 6. Statement of suits in which the United States were interested, not embraced in any of the other tables. 7. Statement of warehouses and transportation' bonds reported for suit by collectors of customs. 8. A general summary or abstract of the foregoing tables. This summary shows that the whole number of suits, of all descriptions, brought during the year Avas 2,348, of which 12 were of class 1, for the recovery of $45,392 57; 345 of class 2, for the recovery of $1,232,725 89; 201 of class S ; 988 of class 4 ; 476 of class 5, for the recovery of $586,379 20 ; 254 of class 6, for the recovery of $205,628 99 ; and 72 of class 7, for the recovery of $129,400 70. Of these suits 755'were disposed of during the year, in the following manner, viz '.5 were decided against the United States, 658 for the United States, 57 w^re settled and dismissed, and 35 were remitted by the Secretary of the Treasury, leaving 1,593 still pending. Of the suits pending at the beginning of the year, 302 were disposed of in the following manner, viz: 254 were decided for the United States, IS were decided against the United States, and 35 were settled and dismissed. The total number of suits, of all descriptions, decided or otherwise disposed of during the year was 1,057. The gross amount for which judgments were obtained, exclusive of judgments in rem., was $583,039 42, and the whole amount collected from all sources was $9,558,521 42. The following table presents, in a compendious form, the results of the litigation of the last year, and also of the year next preceding: 1 SUITS B R O U G H T D U R I N G T H E FISCAL Y E A R . t 1 Year. o <o , 2^ ll 13 S "3 tl xn 'dd fcb 1 ' 'S 03 fi 1864 1865... -d fl a. 'op m fi .s fl • ii flrO o $30," 670 82 $4, 267, 945 65 664 2 43 28 1,866 2,604 2,199, 527 35 198, 747 98 5, 758, 497 91 658 5 57 35 1,593 2,348 $856, 644 34 108 EEPOET ON THE FINANCES. ^ SUITS B R O U G H T P R I O R TO T H E FISCAL YEAR. ^ ?3 fco be'^13 O CfH ©•^y -fl •d fcC 0) 3 •a -2 Year. OQ o 'o '^ s 1fi fl-^ nS ^1 xi fl op fi 'o 3 § M 11 . m u 'd lflfll PH fl rt fl 3 o ill ce rt'd Whole ments i States year. ^ O T O M © figs ce o SC r2 fl!fl 1864 $37,172 00 340 24 85 $3, 717, 588 26 1,186 1,004 $67," 842 82 $7, 985, 532 91 1865 343, 991 44 254 13^ 35 3, 800, 023 51 1,057 912 • 583, 039 42 9, 558, 521 42 A glance at this table, and a comparison of it with similar ones embraced in former reports, will show a large and constant increase in the business of the office. I t will also show that the gratifying improvement noted by me in my last annual report in the proportion of suits .decided for and against the United States, respectively, has been sustained during thedast year. I n the year ending June 30, 1863, of the suits pending at the beginning thereof, there were two hundred and forty decided against the United States, sixty-four settled and dismissed, and only ninety-six decided for the United States; while during the last year, as has been shown, of three hundred and two such'suits, two hundred and fifty-four were decided for. the United States, thirty-five settled and dismissed, and only, thirteen decided against the United States. Similar though not so great improvement is observable in the results of suits brought and determined within the year. This gratifying result has, in my judgment, been owing to the increased encouragement given to district attorneys by the act of March 3, 1863, and to the efibrts put forth by this office, with the sanction of the Secretary of the Trea.sury, to secure, in all cases, a strenuous prosecution" or defence of suits in which the United States has had an interest. The result has been, in my opinion, a saving of hundreds of thousands of dollars directly, and much more, indirectly, to the treasury. In my last annual report I called the attention of the Secretary, at some length, to the measures which had been adopted, in pursuance of the act to which I have just alluded, looking to the prevention or detection of frauds upon the revenue. I do not deem it necessary to enter into a detailed statement of what has since been done in the same direction, but will say, generally, that all the developments which have been^since made have served to confirni the views I then expressed, and to demonstrate the wisdom and efficiency of the act in question. A large number of cases of fraud have been discovered by rneans of the instrumentalities provided by that act, and, as a consequence, penalties and forfeitures to the amount of several hundred thousand dollars have been enforced. ' The efiect cannot but be of the most salutary nature in deterring unconscientious importers from future violations of the. law. Among the measures alluded to was the seizure of a large quantity of Champagne wines, both in the city of New York and in San Francisco^, proceedings for the condemnation of which were pending at the time of making my last report, as those instituted in New York still are. I n San Francisco sixteen or seventeen cases have been 'tried, and have resulted uniformly in favor of the government, and I am informed that inost of the suits instituted there were madci by agreement, to depend upon the result of those tried. The suits' pending in New York involve substantially the same questions as those thus decided. They will be brought to trial at the earliest practicable moment. It is not improbable that some of the questions involved in these cases may . be taken by those interested to the Supreme Court bf the United States, but I REPORT ON THE FINANCES. 109 entertain no doubt'of the correctness of the generaF grounds assumed by the government in regard to them, and I therefore cannot but anticipate a favorable result in their final determination. The regulations contemplated bythe act of 3d March, 1865, in relation to the verification of invoices have not yet been issued b y t h e Secretary of State, owing to causes which it is not necessary here to explain, and our consuls have not generally thought it proper for them, in the absence thereof, to require the > evidence contemplated, by said act, of the correctness of invoices presented to them for verification; but these regulations will, doubtless, be issued at an early " day, and I anticipate from them the most salutary results. This anticipation is fortified by the experience of our consul^ at Lyons, where for a considerable period it has been usual to demand samples of merchandise, the invoices of w^hich are presented for verification, and, as the consul asserts, with the most signal advantage. In the administration of the fund appropriated for the suppression of counter- • feiting, I have endeavored to accomplish, as far as, practicable, the end contemplated in its creation; and the measures which have been adopted have resulted in the arrest and conviction of a large number of offenders, and the seizure of several presses, dies, plates, &c., together with considerable counterfeit money, and a large quantity of paper, ink, and other material for counterfeiting. There was expended, during the year, in the prosecution of these measures the sum of thirty thousand eight hundred and sixty-six dollars and ninety cents. The special attention which the supervision of these measures has compelled me to bestow upon the statutes relating to counterfeiting the securities of the United States, has revealed to me the fact that the existing laws upon the subject are defective in several particulars, and that for some acts highly prejudicial to the government and the public, no punishment is provided. I therefore respectfully recommend that the department cause a careful revision of thdse laws to be made by some competent person, and that Congress be asked to remedy such defects as may be found to exist. I have the honor to be, very respectfully, EDWARD JORDAN, Solicitor ofthe Treasury. Hon. H. MCCULLOCH, Secretary ofthe Treasnry. Statistical summary of business arising from suits in which the United States is a party or has an interest, under charge of the Solicitor of the Treasury, during the fiscal year ending June SO, 1865. fl c3 Judicial districts. \ 2 "^ Maine N e w Hampshire Vermont ... Massachusetts Connecticut .... Rhode Island !New York, northern district • N e w York, eastern district N e w York, southern district. New Jersey ., .... Pennsj'lvania eastern district P e n n s y l v a n i a western district Delaware .' Maryland. District of Columbia Virginia... . . "West Virginia N o r t h Carolina . , South Carolina Georgia Florida, northern district Florida, southern district Alabama No. Amount sued for. I" Confiscation suits under act July 17, 1862, and suits under act July 13, 1861, «fcc. Fines, penalties, and forfeitures under customs revenue laws. SUITS.BROUGHT DURrNG THE FISCAL YEAH ENDING JUNE 30, 1865. 1 • Q5 1 m fl- >. 8 1 67 33 sued for. sued for. i 1 1 1 No, A m o u n t sued No. A m o u n t No. A m o u n t No. A m o u n t sued No. for. for. Amount sued for. No. Amount sued for. 23 11 $3,164 26 40 1 116 5, 050 00 5 400 00 15 2 1 34 4 '" 46 28 6 2 16 27 260 57 1 3 45 14 50 9 2 21 22 $500 00 180 00 8, 716 00 125 32,470 1, 896 145,193 0 1,100 200 129, 895 50 00 18 20 00 00 60 12, 298 12 2 $2,000 0 0 . 16 12 72, 437 60 300 00 56 27, 304 41 11 23 7 31,200 00 3,100 00 • 7, 000 00 1 29 $44, 406 42 •:li • o II f^=2 o £ ^ "fl O a o w ce 2 2 35 to ^<2 fl fl o ofl $2, 073 60 11, 867 70 i 1 a2 • o $2, 073 60 2, 500 00 180 00 93, 021 30 300 00 3, 289 76 64,824 41 1, 896 18 220, 799 62 4, 200 00 7, 600 00 129, 895 60 • 12, 298 12 H H $1,000 00 479 1,275 5 7, 593 2, 350 25, 880. 2,450 97 00 00 15 00 36 00 15, 475 00 40, 689 46 7, 080 00 10, 582 00 1, 920 34 a 69 18 107 20 21, 040 00 17 1 3, 430 00 2 32, 000 00 53, 040 00 48, 678 10, 779 14 15, 696 09 6, 600 00 10, 963 10 2, 487 00 13,151 95 2, 098 56 1, 250 00 1, 016 94 1 360 00 1 660 49 1, 851 60 3 106 57 Louisiana, western district Texas 33 1 1 2,119 14 3 5, 369 25 51 630 00 301 4 1 50 436 17 11 15 14 51 35 19 17 1 • 4 10 19 1 1 ] 1 2 300 00 235 28 729 76 11,897 03 3, 988 47 18, 890 55 24 2 3 3 34 28 2 36 1, 212, 404 59 .5 4,600 00 3 6, 600 00 38, 860 00 12 46, 430 00 20 2,354 50 9 21, 525 00 2 6, 450 00 1 22, 600 00 4,650 00 10 2 2 8, 795 00 3, 500 00 " 21, 962 50 6, 500 00 100 00 4, 329 48 2, 200 00 18 3 48, 091 17 49, 930 00 24, 317 00 28, 025 00 6, 550 00 22, 600 00 27, 939 76 18, 660 28 2, 435 28 729 76 11, 897 03 9, 627 76 13, 961 33 18, 890 55 24, 706 24 1, 323,730 83 - 345 10 ""86,"i20'66' . 500,00 10, 733 50 125 00' 3 •O H w \ TJtah Territory , 3 o 3,931 91 4 1, 300 00 5,23L 91 6 1,900 00 1,900 00 2, 419 65 Dakota Territory 3 N e w Mexico Territory .^ Idaho Territory J25 O QQ Total 12 45, 392 57 345 1, 232, 725 89 201 988- 476 586, 379 20 254 205, 628 99 72 129, 400 70 2,199, 527 35 198, 747 98 Statistical summary of business arising Jrom suits in which the United States is a party, ^r.—Continued, SUITS B R O U G H T D U R I N G T H E FISCAL Y E A R E N D I N G I N SUITS B R O U G H T P R I O R T H E R E T O . JUNE 30, 1865. 0 .fl Judicial diiirictg. flu P fl.2 .S2 .fl Ti is % c3 P $10, 249 90 2, 006 00 1,831,635 750 5 ,, 38,562 II 0 1 i % CO t-2 &^ o f .2 •d 0 1 fcb .5 '•B § 9H fl^ 3 fl 0 „ fl p^-i2 ^^% 0 3 . < "o ll P P Ill if 1 .S'o 1 Lai 'B i 1 •^-1 V, : : 3 ofl s s m 1 113 P o Maine New Hampshu'e Vermont -.. Massachusetts Connecticut ... Rhodelsland N e w York, northern district New York, eastern district N e w York, southern district New Jersey Pennsylvauia, eastern district Pennsylvania, western district Delaware , Maryland ' n District of Columbia A^irginia W e s t Virginia . North Carolina South Carolina Georgia Florida, northern district Florida., southern district Alabama Louisiana, eastern district Louisiana, western district Mississippi Texas * Arkansas, eastern riistrict . . . . . Arkansas, Avestern district Missouri, eastern district Missouri, w e s t e r n district -2 1 fl^O m.. •s.si i •fl O 1 0 Whole amount of judgments rendered in favor of the United States during the fiscal year endiug Juue 30, 1865. rsS o ^ 01 00 00 47 48 2 3 32 9 1 60 2 65 . 17 660, 846 i s 11 2,103,286 15 i7, 406 5 ^ 198,946 29 8, 921 35 " 2 1 14 58 12 3 3 2 4 '"16" 2 18 ' " 5 3 1 14 3 2 81 3 1 66 13) 172 21 37 21 68 5 2 118 12 4 142 15 261 38 48 21 27 3 244 41 61 260 $15 1, 332 596 6,179 2 1 1 17 2 00 26 56 97 $15 00 1, 332 26 ""i' 4 14 11 33 3 1 2 2, 446, 407 15 461 69 1 2,112 12 8 73, 621 69 8 513,156 56 • 10 32, 523 40 1 50 3 1 49 11 1 64 79 17 44 2i, 348 28 11, 000 00 56 $1, 015 00 1, 332 26 3 596 56 4 6; 659 94 56 1, 275 00 13 5 00 3 7, 893 15 - 81 2, 350 00 2 25, 880 36 122 17 . 2, 450 00 52 - m IP 11 hj O III . $10. 264 90 3. 338 26 4, 2^8, 042 1, 211 5 40, 674 2,176, 907 84 1,174, 002 74 14 68 12 1 14 68 16 1 15, 475 00 73, 212 86 7, 080 00 17, 220, 8, 11, 406 52 294 57 921 35 OOU 00 27 80 31 81 10, 582 00 1, 920 34 14,324 52 702, 988 24 '""iis" "86,066'22" ""64i,'34i'72 • tj- 14, 324 52 208,845.29 27 37 ""455,'280* 94' ' " ' 6 7 ' 4 1 ""I' "i 26 9 57 47 '"i44' "216' e' 43 494,142 95 '.37,'382" 22' " 3 8 " " " 1 '"'i' "'i86,'666'78' ' " " 1 6 5 ' 0 5, 369 25 c 14 13, 597 12 24 3 ' • 3 5 10 33 45 1 77 1 . 2. 394 58 2 1 Q) 248 70 o 16 69 00 59 14 17 5, 369 25 5, 369 25 26 1 34 1 15, 696 09 2. 394 58 13, 845 82 O ^ Tennessee, eastern district Tennessee, middle district. Tennessee, western distiict Kentucky Ohio, northern district Ohio southern district Illinois northern district Michigan, eastern district Michigan, western district Wisconsin Minnesota California northern district.. California, southern district Oregon Nevada AVashington Territorj'' Utah Territory . N e b r a s k a Tei'ritory Dakota Territory . . ... Colorado 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 Territory .. Montana T e r r i t o r y Total 10, 963 3, 365 - 17, 375 2, 614 1,117 1, 016 1, 216 130, 796 2, 839 3,106 10 83 57 56 37 94 00 32 03 57 - 17 3 1 27 20 5 18 6 13 16 1 1 4 4 1 279 3 2 45 12 18 39 30 40 36 2 3 8 37 76 1 236 69 . 13, 817 94 1 1 19 11 3 3 5 7 6 3 6 3 57 35 1,593 2,348 2 / 301 7 1 74 36 3, 326 23 6, 037 57 2, 087 36 53 5, 584 53 14, 671 3 3 ii, i49 4 3, 339 8 • 17, 977 56 87 197,197 . 55 32 50 07 • 17 3 , 1 ' 27 38 20 41 6 15 21 1 2 4 5 20 18 21 4 1 30 43 20 41 6 16 26 2 2 6 .5 20 20 2 1, 000 00 2 2 2 1, 903 42 4 4 .53 11 65 18 15 23 62 20 o 5 .51 1 4 5 1 7 98 54 21 461 3, 326 4, 570 3, 779 1 4 8, 612 72 6, 397 84 1 2 159 2,190 23 17, 691 09 53 67 62 1 c 2,196 10 1 1 ' 10, 963 10 2, 487 00 13, ;i51 95 5, 425 09 7, 287 11 3,104 59 1, 360 00 7, 245 11 16, 522 80 3,106 57 11,149 51 3, 339 98 17, 977 54 10, 733 50 197,322 21 10, 963 3, 365 17 836 5 941 5,-688 4 796 1 216 139, 409 9, 236 3,106 10 83 66 09 04 56 00 04 87 57 159 2 190 260 31 .509 55 .32 19 01 1 1 000 00 4, 615 75 ] 903 42 Tl O H O 3 1 5, 758, 497 91 658 5 343,991 44 254 13 35 3, SOO, 023 51 912 1,057 583 0 3 0 4 ^ ^ '^'"« '^•'51 4 o ' ' o QQ OO 114 REPORT ON THE FINANCES. REPORT OF THE COMPTROLLER. , i TREASURY DEPARTMENT, Comp>troiler's Office, November 13, 1865. SIR : The following report, exhibiting in detail tlie business of tliis oiSce for tlie fiscal year ending on the SOth June, 1865, is respectfully submitted. Warrants of the Secretary of the Treasury have been examined, countersigned, entered in blotters, and. posted as follows : Diplomatic Avarrants •. ,. L 2, 241 Stock warrants ' L 3, 406 Treasury proper Avarrants 2, 014 Quarterly s^alary Avarrants L 1,,042 Treasury Interior /Avarrants i 1, 785 Treasury customs Avarrants 2, 243 Treasury internal revenue Avarrants — 2, 692 '\Var pay Avarrants 8, 100 "VYar repay warrants 1 446 Navy pay warrants ; . 3, 445 NaA^y repay Avarrants : - 549 Interior pay Avarrants ; 1, 108 Interior repay Avarrants j 78 Treasury appropriation Avarrants : 1 21 Treasury Interior appropriation Avarrants 8 Interior appropriation Avarrants | 61 War appropriation Avarrants | 17 Navy appropriation Avarrants 1 i 42 Land covering Avarrants 325 Giistoms covering Avarrants ., j....' — . 6^8 Internal tax Avarrants ,.. .j........ 167 Miscellaneous Avarrants , 545 30,973 The folloAving described accounts reported to this of&ce from the First Auditor, the Fifth Auditor, and the Commissionei' of the General Land Office, have undergone revision, and the balances, as then found, reported to the Eegister 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 attor^neys; of clerks of the United States circuit and district courts ; and of the United States commissioners for per diems and fees \ Public debt.—Embracing accounts for redemption of United States stock and notes ; the interest on the public debt; the United States Treasurer's accounts ; United States assistant treasurers'accounts ; temporary loans, and all matters in relation thereto i Mint and branches.—Embracing accounts of gold and silver bullion; of expenses, repairs, salary of employes, &c i .... Territorial.—^mhxSi,Q,mg accounts of governors of the Territories for contingent expenses ; of the secretaries of the Territories for the legislative and contingent expenses; for the pay of territorial offi-cers, &c i .Salaries.—Embracing accounts of salaries of United States' and territorial judges ; of officers of the executive departments; attorneys, marshals, &c. .| 849 3, 276 64 220 583 REPORT ON THE FINANCES. 115 Public p>rinting.—Embracing accounts for the public printing, binding, and paper Miscellaneous.—Embracing accounts of the United States coast sur- = , v e y ; of the Commissioner of Public Buildings; for horses and other military property lost in the United States service ; for the contingent expenses of the executive departments, &c. .*. 1, Congressional.—Embracing the accounts of the Secretary of the . United States Senate, and the Clerk of the House of ^ Representatives -' ' I L From the Fifth Auditor : Diplomatic and consular.—Embracing the accounts of foreign ministers ; of secretaries and attaches to legations; 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 Patent Office.—Embracing accounts for contingent and incidental expenses, for salaries, &:c Agricultural Department.—Embracing accounts for salaries and expenses, &c ;, .\ Internal revenue.—Embracing accounts for drawback, accounts of United States collectors and assessors, and United States tax commissioners I I I . From the General Land Office: Embracing accounts of receivers of public money, and acting as United States disbursing agents; of surveyors general and deputy surveyors; accounts of the States for percentage of lands sold within their respective limits, of lands erroneously sold, &c Aggregates From From From of accounts revised : First Auditor Fifth Auditor General Land Office. : .. 832 72 1, 631 ' 12 42 3, 765 1, 314 7, 052 5, 440 1, 314 ' Bonds entered, filed, and indexed Letters written upon business of the office Letters recorded .^ Letters received, filed, and indexed Internal revenue tax receipts registered, posted, and l56 . .* filed 13,806 326 5, 181 3, 422 10, 819 3, 516 All requisitions made for advances of money to United States disbursing officers of every description have been examined, entered and duly reported upon; and the emolument returns required bylaw to be semi-annually made by all the United States marshals, district attorneys, and the clerks of the United States courts, have been examined, entered, and properly, filed. The gentlemen connected with the office have, during the year, continued to discharge their respective duties AviEh punctuality and fidelity. R. W. TAYLER, C(?;72;?/r^//cT. , Hon. H U G H MCCULLOCH, Secretary of the Treasury. 116 REPORT ON THE FINANCES. REPORT OF THE SECOND COMPTROLLER, TREASURY D E P A R T M E N T , Second Comptroller's Office, October 19, 1865. SIR : I have the honor to submit the folloAving report of the operations of this office for the fiscal year ending June 30, 1865. For the purpose of making a comparative exhibit of the ainount of labor done during this and the preceding year, the Avork done during the latter period is reproduced from my last annual report. ^ ' The aggregate number of accounts of disbursing officers 'and agents received from the Second, Third, and Fourth Auditors, and finally adjusted in this office, is as folloAvs: ' For the year ending June 30, 1864 .J 7, 605 For the year ending June 30, 1865 : 8, 755 ' Thus: I 1864. 1865. • From the Second Auditor , 4, 866 4, 769 From the Third Auditor '. 2, 339 i 497 From the Fourth Auditor '. i 400 489 7, 605 8, 755 The aggregate number of certificate accounts received from the Second, Third, and Fourth Auditors, and examined and acted upon in thisioffice, is as folloAvs: For the year ending June 30, 1864 For the year ending June 30, 1865 Thus: .. L ., i i ° ' 1864. From Second Auditor for arrears of pay and bounty due j ^ deceased and discharged soldiers 79, 496 From Second Auditor-for salaries of contract surgeons. . . 10, 320 From Fourth Auditor j 1, 620 '91,436 91, 436 99, 568 1865. 80, 830 14, 747 3, 991 99,56S' The entire number of prizes adjudicated and prepared for distribution, on reports from the Fourth Auditor, is— For the year ending June 30., 1864 i 1 304 For the year ending June 30, 1865 \ •. 281 And the number of accounts of discharged and deceased sailors, from the Fourth Auditor, is— For 1 8 6 4 . . . . . : ' For 1865 1 9, 489 17, 553 The aggregate amount involved in the foregoing accounts is— 1864 — - - - -; — not reported 1865 , | . . . $653, 826, 810 The number of requisitions upon the Secretary of the jTreasury examined, countersigned, and recorded in this office, is— i For the year ending June 30, 1864 \ 13, 154 For the year ending June 30, 1865..-. 13, 750 REPORT ON THE As follows: Interior Department— . ^ Pay or advance requisitions FINANCES. , 117 . - 1864. 970 1865. 1, 108 69 ' 81 .1,039 1, 189 8, 330 7, 946 516 585 8, 846 8, 531 2, 859 3, 463 410 567 3,269 4,030 Refunding requisitions ^ War Department— Pay or advance requisitions Refunding requisitions Navy Department— Pay or advance requisitions Refunding requisitions The number of official letters Avritten and recorded is— For 1864 1, 860 For 1865 ' 2, 551 The number of pages in letter-book occupied in recording official letters is— For 1864 827 For 1865 : 951 In addition to this large amount of official correspondence, the number of cases referred to this office, and upon Avhich decisions Avere made in each individual case, is—For 1804 not reported. For 1865 3, 729 Number of contracts filed and recorded— In 1864. not reported. In 1865 4, 835 Number of charter-parties received and filed— In 1864 1 ' not reported. In 1865 832 Number of bonds of disbursing officers received and filed— "In 1864 not reported. In 1865 1, Oil Number of officers reported to Secretary of War as delinquent in the rendition of their accounts, under the act of July 17, 1862— In 1864 not reported. In 1865 8, 290 Number of pensioners Avhose names have been recorded here upon reports, from the Commissioner of Pensions— In 1864 '. not reported, In 1865 ..:.... . 36, 513. The number of referred cases, presented personally, and upon Avhich decisions Avere made and indorsed, but of Avhich only a brief record is made, is estimated at four thousand. 0 118 REPORT ON THE FINANCES. Their examination employs several clerks necessarily of much experience, and most of them having to be despatched at once, a large share of the time of the Comptroller is occupied in their immediate decision. A! further edition of 2,000 of the Digest of Decisions of Second Comptroller's Office has been issued during the year, and has been much in demand Avith disbursing and accounting officers of the several departments of the government. The employment of female clerks in. this office has been approved, after proper trial, and is continued not onl}^ as a matter of economy, but as opening a field of respectable employment from Avhicli Avomen liaAX heretofore been excluded, and as establishing a precedent of great public benefit. A number of the ladies employed, of mature age and considerable experience, haA^e been found fully competent to examine accounts and settle cljjiims of the heirs of deceased officers and soldiers. They report as large a number of accounts adjusted as their male co-laborers engaged on the same class' of Avork, and they liaA^e been found, almost Avithout exception, assiduous in the discharge of their scA^eral duties, and uniformly observant of the rules and regulations of the department. The increase in the number of those employed will' sufficiently measure the increase in the business of the office. • \ . The number of persons employed in 1860 Avas 18 ; now ithe number of persons engaged is 100, and the business of the office requires a still additional force. This AV ill not appear remarkable, hoAvever, Avlien it is considered that there ,are in the Second Auditor's office 131 clerks ; in the Third Auditor's office 275 clerks; in the Fourth Auditor's office 105 clerks; in the Pension Office 136 , clerks; in thelndian Office 32 clerks; making a total cf !679 clerks, Avliose Avork is revised in this office; and this condition must necessarily continue, as the accounts Avliich have accrued during the war, and the ^claim's growing out of it Avill require some years for their final and complete settlement. Many important questions arise in the business of the office, to decide Avhicli properly requires time and iuA^estigation. To enable the Comptroller to discharge his duties satisfiictorily, he should be relicA^ed of some portion of the routine labor of the office, in Avhich so much of his time is' now necessarily occupied. The remedy is not easily suggested. . | The practice of allowing extended leaves of absence'does not prevail as for- ^ merly. By this is not meant the ordinary leave given to eveiy employe at least once a year on application, but the reprehensible custom of alloAving a substitute to discharge the duties of a desk for long periods of time, Avhile the regular occupant is absent—perhaps engaged in other pursuits^ The public business always suffers under such a system, Avhichhas no compensating adA^antages, for the duties of the absentee are rarely capably discharged by his irresponsible substitute. If the ordinary period of absence be exceeded, it would seem to be but justice to require the absentee to submit to a reduction o'f his pay, or, Avhat perhaps Avould be better, to the entire loss of it, for the period of his absence beyond the time fixed as the maximum of leave. Although it is not the intention to give in this report a detail of the decisions of this office, or even any general statement of their import, yet there are two Avhich, in A^iew of the magnitude of the claims affected by them, it is my duty to bring specially to your notice. The first of these is in iregard to the pay allowed to officers for their servants, and my OAVII views of the subject will be best understood from the decision itself, Avhich grew out of a laAv passed •on the 20th .of June, 1864, increasing the pay of private soldiers to ^16 per month. ^ ,^ I The question at once arose Avhether the allowance to offi;cers on account of servants Avould be increased by the passage of this laAv; and on the 5tli of July, 1864, the Paymaster General submitted the question to this office. In ansAver to this, the decision of Avhich I speak Avas made in a communication addressed t o t h e Paymaster General, as follows: j REPORT ON THE FINANCES. 119 ''SECOND COMPTROLLER'S O F F I C E , ''July 9, 1864. " S I R : In answer to your question, submitted on the 5th instant, as to the effect of the recent increase in the pay of soldiers (by act No. 122, June 20, 1864, sections 1 and 12) upon the allowance to officers on account of servants, I am of the opinion it has necessarily no effect on such allowances. "By law of April 24, 1816, officers are allowed for each private servant actually kept in service, not exceeding the number authorized hy regulations, 'the pay, rations, and clothing of. a piwate soldier, or money in lieu thereof, on a certificate setting forth the name and description of the serA^ant or servants in the pay account.' •'On the 6th of August, 1861, the pay of privates Avas raised by laAv to $13 per month; and on the 17th of July, 1862, it Avas enacted that the act of 1861, raising the pay of privates, should not be so construed " as to increase the emoluments of the commissioned officers of the army." "On the 20tli of June, 1864, the pay of privates Avas raised by laAv to $16 per month. It is contended that the mere change in the pay of soldiers, by the act of June 20, 1864, operated as a repeal of the restriction in the act of July 17, 1862, Avliich applied only to the pay of priA^ates under the 1st section ofthe act of August 6, 1861. I do not so regard it. It repealed only what Avas inconsistent Avith it, and left untouched, in other respects, both the laAvs of 1861 and 1862, Congress legislating, not on allowances to officers, but solely in regard to the pay of soldiers; and if we, are to imply a repeal of the restriction by force of the act of 1864, Ave adopt the illogical inference that when the pay of a priA'ate AA^as raised from $11 to $13, Congress prohibited, a corresponding increase in tbe alloAvances for officers' servants because it Avas too much, but intended to repeal the prohibition Avlien the pay of privates Avas raised to $16. "So far as any explicit expression of the legislatiA'e Av^ill can be iiiA^oked, itis gn^en in the act of 1862, and is certainly against the allowance; and as to the act of 1864, it is the rule in the interpretation of statutes that, " Avhen general words are used Avhich import more than seems to have been Avithin the purvicAv of the law, and those expressions can be restrained to others used in the same law, or in any other on the same subject, they ought to be so restrained." (Smith's Comm. § 659.) "1 do not think there is any inconsistency or conflict between the laAvs of J u l y 17, 1862, and June 20, 1864; but if there is, it is the settled rule that the law Avhich permits must give Avay to the laAv Avliich forbids, and that even Avhen an absolute injunctive law cannot be obeyed Avithout violating a prohibitory one the former is poAverless. "The acts of August 6, 1861, July 17, 1862, and June 20, 1864, are all in p a r i materia, and must be construed Avith reference to eaeh other. In this view, the act of 1864 merely amended'the act of 1861, by giving the soldier $16 per month instead of $13, and left in full vigor the restrictiA^e clause in the act of 1862. "In general, the repeal of a statute cannot be made by implication, if that implication can be avoided. It is very far from being incA-itable in this, case, and cannot, in fact, be assumed without doing violence to the intent of the legislature, as declared in the only statute expressing the legislative Avill upon this subject. "There are some other considerations Avliich may fairly-be taken into account in the.decision of the question, though they Avould be of slight avail as an argument against a clear provision of laAv. "The increase of pay to soldiers is nearly balanced by the decrease of l^eir 120 REPORT ON THE FINANCES. | i rations, and is not therefore objectionable on the ground of la great addition to^ the public expenditures. ^ "The state of the public treasury demands all possible ec'pnomy; and a construction iuA^olving the disbursement of millions should hot be applied to a statute unless it clearly appears that such was the intent of | Congress. " I n making this decision it is a matter of regret to me that it is adverse to the interests of a most meritorious body of men—the officers of jour gallant army— who, with comparatively fcAv exceptions, merit both gratitude and a liberal pecuniary recompense from their countrymen. ! "The allowance they now'receive for servants is manifestly less.than they have to pay, except Avhere several officers employ the same servant or serA'^ants. But Congress Avill again convene in a few months, and Avill doubtless correct any misinterpretation, if such there be, on the part of the accounting officers, by Avhich injustice may be done to officers, and Avill by positive enactment authorize adequate pay, AvhercA^er any augmentation is necessary qr proiaer. . "The Second Auditor, Avho has primary jurisdiction in the| settlement of officers' accounts, has expressed his concurrence Avith me in thb foregoing opinion. "Your obedient serA'ant, | " J . Mi B R O D H E A D . "PAY.MASTER G E N E R A L . " ; This decision was made July 9, 1864. On the 3d of March, 1865, it Avas enacted by Congress, "that the measure of allowance for pay for an efficer's servant is the pay of a private soldier, as fixed by law at the time." \ The Senate proceedings Avhen this act AVCIS under discussion, and finally passed, show that the House bill Avas amended for the express purpose, of preventing any retroactiA^e construction, thus precluding any increased allowance to officers on account of servants previous to the date,of the law; yet, within a fortnight past, a simultaneous and, apparently, organized rush has been made.froiii all quarters; and printed forms of application for difference between $11 and $16 per month, each, for officers' serA'ants, going back to thelaAv of 1862, have been presented in large numbers. | No alloAvance of any such retrospective claim has been made or Avill be made by the accounting officers Avhile the laws remain as the}^ ai'e; but the agents who are interested in these claims count upon legislation to effect their object, although any congressional enactment serAdng their purpose will authorize the distribution of more than a million of dollars. ! The other decision to Avhich I haA^e alluded was on the qijiestion of bounties to deserters, and, as a fair statement of the question can scarcely be made by abridging my letter on the subject, I transcribe at length the following communication to Judge Advocate General Holt: "SECOND COMPTROLLER'S OFFICE] Blay 17, 1865. " S I R : I beg leave to call your attention to the subject of bbunties claimed by deserters, about Avhich I conversed Avitli you some days jago, and Avliich is becoming a matter of great pecuniary importance. "If I understood you aright, joii are inclined to the opinion that the bounty provided by the laAv of July 22, 1861, is due to a soldier Avho has been a deserter, if he serves, after his coiiAdction or return to duty, a sufficient time to make up his term of service before desertion the ftill period of two years. " I further understand you to hold that Avlien the bounty is payable by in- ~ stalments, a^s under GeneralOrders ofthe War Department Nos. 190 and 191, series of 1863, and the law of July 4, 1864, a soldier sentenced for desertion to a forfeiture of all pay and alloAvances due or to become due is entitled to the instalments of bounty frilling due subsequently to the sentence, unless there REPORT ON THE FINANCES. e^ ^^ ^ 121 be some specific laAv or order authorizing the bounty Avhich excepts the case of an enlisted man so sentenced, or that of a deserter generally. " A s the cons.truction of the law on this subject may graA^ely a.ffect the treasury, the accounting ofiicers Avould respectfully say that they have heretofore arrived at a different conclusion, and Avoiildbe much gratified if you Avould review the case, as you intimated your Avillingness to do in the interAdeAv to' Avliich' I have referred. " W e have held that by the regulations of the army, having the force of law, a desertion, i2)so facto, forfeits all pay, &c., due the deserter, and A^ests the money in the United States ; and that even a pardon cannot give him Avhat he has, by his own act, virtually placed in the treasury; that he can claim nothing under the contract of enlistment he violated ; that under the act of July 22, 1861, a soldier could have a title to the bounty only on honorable discharge after tvN^o years' service, or for Avoiinds received, &c.; that the document itself not saying whether the discharge Avas honorable or dishonorable, the fact must be determined by proof; that Avhen it fully appeared by the papers in the case that during the time for Avhich he Avas enlisted he had been guilty of the most dishonorable crime a soldier can commit, viz : desertion, it was not an honorable discharge, and bounty could not be paid; that the bounties paid by instalments are subject to the same general conditions as bounty due under the laAv of 1861, and instalments remaining unpaid atdesertion are forfeited and cannot be earned by subsequent return and service; and that even if there be doubt upon the subject, the benefit of the doubt ought not to be given to the man Avho deserted his flag and the cause of his country in her hour of need. " The Avar is now over, and a Avretch AVIIO three years ago enlisted for three years, deserted a year, returned, and served another year, is now put on an equal footing as to bounty, if this ruling gOA'crns, Avith his comrade Avho has served faithfully his three years. " It appears to me that giving to a deserter for two years' service the same bounty that is given to a faithful soldier for three years' service cannot be sanctioned by justice or sound policy, but is rather a premium upon perfidy, and, relatively, a fine upon fidelity. " I have Avritten this letter in the utmost haste, for the case is made pressing by the great number of discharges now taking place ; a u d i desire to^ harmonize Avitli the War Department in the final decision of this important question. " J. M, B R O D H E A D , Comptroller. " General J . H O L T , " Judge Advocate General." ".,; These decisions have governed the Pay departnient and the accounting officers in the settlement of all accounts to Avhicli they are applicable. They have, however, been controverted. Before they Avere announced, opinions had been glA^en on these subjects by officers of great ability and integrity, Avhich Avere so much at variance Avith my OAVII that the difference to the treasury may be counted by millions. The sum is so large that great efforts Avill doubtless be made to influence both executive officers and Congress to make a construction of the present laAv, or to pass a new one, Avliich Avill be more clearly in favor of claim agents and deserters. I am, very respectfully, your obedient serA^ant, J . M. BRODHEAD, Second Comptroller. Hon. H U G H MCCULLOCH, Secretary of the Treasury. 122 REPORT- ON THE FINANCES. REPORT OF THE FIRST AUDITOR. TREASURY D E P A R T M E N T , First Auditor'Si Office, October 16, 1865. SIR : I have the honor to submit the following report of the operations of this office for the fiscal year ending June 30, 1865. Accounts acljustecl. No. of reports. Amount. Bccd'pts. Collectors of customs Collectors'under the steamboat a c t . I n t e r n a l a n d coastwise i n t e r c o u r s e . . Aggreg-ate receipts . 1,5B0 222 170 $85,097,939 4876,191 1 4 5,589,504 90^ 1,972 90,763, 635 52 654 .769 4 , 4 1 2 , 7 0 3 07 1,321,435 66 4 6] 114 32 .182 504 , 399 '• 840 09' 620,'275 84 569,932 52 4,000 00 539,477 24 247,617 56 302,427 29 Dishursements. Collectors as disbursing agents pf the treasuiy.., Official emoluments of collectors, n a v a l officers, a n d s u r v e j o r s Additional compensation of collectors, n a v a l officers, a n d sur• veyors ....-.'...,... ' E x c e s s of deposits for unascertained duties ' Debentures, drawbacks, bounties, a.nd a l l o w a n c e s . . . . ^ Special examiners of drugs c. Superintendents of lights, & c . Agents of marine hospitals Accounts for duties a n d fees illegally exacted. ., F i n e s . remitted, j u d g m e n t s satisfied, and net proceeds of unclaimed mercliandise paid J u d i c i a r y accounts ....'....... Redemption of United States stock loan of 1 8 4 2 . . . . . . . . . . . . . Redemption of Texan' indemnity b o n d s . . . .• Redemption of Oregon w a r 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 tlie public d e b t . -. Reimbursement of the treasury of tbe United States for treasu r y notes, fractional currency, a n d 5-20 bonds destroyed by burning Property lost in the military service of'the United States Inspectors of s team vessels for travellin g expenses, & c . . ... Superintendent of P u b l i c P r i n t i n g I n s a n e Asylum, District of Columbia.., Columbia Institution for t h e Deaf, D u m b , and Blind. '.'. Designated depositaries for additional compensation^ Construction and repairs of public buildings. W a s h i n g t o n aqueduct .• • Timber agents .---•. ^Contingent expenses of the Senate and House of Representatives, a n d of the several departments of thp governDient., Mints a n d assay offices -..' Territorial accounts .\.......... Salaries of the civil list paid directly from the treasury Coast smwey Disbursing clerks for p a y i n g salaries Disbursing agent for California land-claims Withdrawals of applications for patents, & c Treasurer ofthe United States for general receipts and expenditures .'P a y and Diileage of members bf the Senate and H o u s e of Representatives i .,...' 15 1,015 2 ..899 1,456,899 1,742 1,641,830 12 12 00 90 438 56 1, 244 ^9 213 99, 866, 800 191,446,674 115,086,657 42,175 55,941,867 87 25 50 53 75 346 682 106 •85 2 7 142,388,235 '759,230 22,894 2,196, 556 35,004 11,999 24 35 76 26 75 12 116 4 3 342 72 20 967 29 291 4 4 628,895 65 135,552 92 1,705 49 1,909,790 26,362,821 71,440 398,569 389, 050. 4,718,260 4,423 713 77 46 60 91 01 46 24 54 3 1,088,339,287 55 2 .258, 306 54 #y|; REPORT ON THE FINANCES. Statement—Continued. No. of reports. Accounts adjusted. 158 37 8 •J, 599 Commissioner of Public Buildings.. -. Commissioner of Agriculture Capitol extension and new dome Miscellaneous accounts 10,520 Accounts recorded Letters written Letters recorded Powers of attorney registered and filed Acknowledgments of accounts written Requisitions Eiuswered .'.. .• Amount. $218,501 95,632 397, 363 12,303,134 84 31 67 00 1,755,151,626 75 8,524 1,824 . 1,824 2, 424 5, 824 484 20, 904 Hon. p[UGH MCCULLOCH, Secretary of the Treasury. T. L. SMITH:, Auditor. REPORT OF THE SECOND AUDITOR. - Statement of the operations of the Second Auditor's office during the fiscal year ending June 30, 1865, shoioing the number of money accounts settled and the cimount of the cxpenddture embraced therein, and, in general, the other duties pertaining to the business of the office ; prepared in obedience to instructions of the Secretary of the Treasury. The number of accounts settled is 110,774. Embracing an exnenditure of %15S, 040, 305 05 Viz: Pay department 90, 094, 847 46 Indian affairs 3, 231, 449 10 Ordnance department 39, 102, 300 .81 Medical and hospital department • 3, 098, 533 19 Quartermaster's department, expended on account of contingencies of the army, &c 875 39 Supplies, transportation, and care of prisoners of Avar . 101, 921 01 Secret service fund 25, 090 00 Expenses of the commanding general's 'office 4, 685 09 Contingent expenses of the Adjutant General's department at department headquarters 82 14 Relief of sufferers by a late accident at.United States arse-nal in Washington, D. C , resolution July 4, 1864 2, 000 00 Relief of certain musicians and soldiers stationed at Fort Sumter, act July 24, 1861 ^ 574 00 Collecting, drilling, and organizing volunteers ^ 2, 865, 111 27 Pay of bounty to regulars and volunteers 4, 448, 685 48 Enrolment and draft 521, 747 00 Pay of tAVO and three years' volunteers 16, 737 00 Regular recruiting 153, 292. 46 Refundment of money erroneously taken from soldiers as deserters, and of deposits made by recruits and minors 13, 758 35 Arrears of pay, bounty, &c., to discharged and deceased officers and soldiers : .'. 14, 047, 599 35 124 • REPORT ON THE FINANCES. i Contingencies of the army | $311, 016 05 Property accounts examined and adjusted 163,429 | Requisitions registered and posted 5, 995, embracing $425, 539, 887 08 Letters, claims, &c., received, briefed and ! registered 170, 340 | Letters Avritten, recorded, and mailed. . . 126, 569 Paymasters' accounts briefed and posted 2, 073 Certificates furnished Pay department.. 27 463 Certificates furnished Pension Office... 11, 441 In addition to the above, various statements and reports ha|ve been prepared and transmitted from the office, as folloAvs: i Annual statenient of disbursements in the department of | Indian affairs for the fiscal year ending June 30, 1864, prepared for Congress.! Statement of the account of the United States with the Cliippewa Indians of Lake Superior, from the 23d of Eebruary, 1863, to the 1st pf January, 1865, under the treaty of 1854, together Avith a list ofthe names of persons paid out ofthe $90,000 provided to pay the debts found due by the above-named tribes, per article 4 of said treaty, Avith the amount paid to each person, transmitted to the Commissioner of Indian Affairs. j Statement of the account of the United States Avitli the| Miami Indians of ^ Kansas, under the treaty of June 5, 1854, from the date of the treaty to June 30, 1864, ten years, transmitted to the Cmmissioner of Indian Affairs. Annual statement of the recruiting fund, prepared for thei Adjutant General of the army. | Annual statement of the contingencies of the army, prepared in duplicate for the Secretary of .War. i 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 Eirst Comptroller, j Annual report of balances on the books of this office ren^ining unaccounted for more than three years, transmitted to the Eirst Comptroller. Annual statement of the clerks and other persons employed in the office during the year 1864, or any part thereof, shoAving the amount paid to each on account of salary, wdtli the place of residence, &c., in pursuance of the l l t h section of the act of August 26, 1842, and resolution of the House of Representatives of the 13tli 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 Avith his iustructiQiis of the 17th of August and l l t h of September, 1861, together Avitli 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, Avith the rates of compensation, transmitted to the Secretary of the Treasury. I , Statement shoAving the name, place of birth, residence, Avlien appointed, and annual salary of each person employed in this office on the SOtli of September, 1865, 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 journalized and posted. I The payments made to officers by paymasters of the army hkve been entered in the officers' and company pay-books of both the regular and volunteer service. In addition to the above, a register of attorneys AVIIO have presented evidence of being licensed to practice in the departments ais claim agents has E E P O R T ON T H E 125 FINANCES. been kept, a n d numerous letters, estimated at 200,000 at least, have been Avritten, acknowledging the receipt of claims and embracing correspondence generally Avitli claimants a n d their agents in relation to claims. Notwithstanding t h e v e r y large operations of this office, as sliOAvn in p a r t b y the foregoing statistics, there has been a heavier accumulation of claims t h a n in a n y previous year. T h o s e on account of soldiers AVIIO Avere killed or Avho died in the service are being r a p i d l y disposed of, and in t h e course of a few months ^ Avill all b e settled, b u t their place is more t h a n filled b y t h e claims of soldiers Avho h a v e been mustered out bf t h e service, AVIIO believe t h e y liaA^e not received all , t h a t t h e y Avere entitled to u n d e r existing laws. T h o u s a n d s of such are received e v e r y m o n t h t h a t are groundless, y e t t h e y m u s t be briefed, filed and examined as Avell as those of a meritorious character. One v e r y great embarrassment of the office during the* past four years has been t h e Avant of room to accommodate its files and a force of clerks large enough to perform the current Avork. I t was never felt more scA^erely t h a n at t h e present time, and I earnestly ask that some action m a y b e taken to r e m e d y the evil. T h e early settlement of p a y m a s t e r s ' accounts is of the-highest interest to the government. T o aid the P a y m a s t e r General in m a k i n g prompt p a y m e n t to t h e thousands of our brave soldiers Avho h a v e been confined in rebel prisons, it has been found necessary to withdraAv several of t h e clerks employed in the settlem e n t of p a y m a s t e r s ' accounts, to m a k e t h e necessary examination of the rolls in this office a n d report the condition bf such soldiers' accounts. T h i s change of w o r k h a s diminished t h e expected aggregate of settlements upon this branch from t h i r t y to fifty millions of dollars. On t h e 21st of F e b r u a r y of the present y e a r a report Avas made to the then Secretary of the T r e a s u r y , at his request, shoAving the condition of the business in this office on the 31st d a y of December, 1864, Avitli such recommendations as were deemed to be necessary to secure its proper efficiency and t h e most speedy disposal of accumulated accounts. A s no congressional action Avas h a d upon the subject, and as, b y t h e course of events since, the necessity for such action is greater even now t h a n at t h a t time, I h a v e deemed it advisable to m a k e that communication a p a r t of this annual r e p o r t : TREASURY DEPARTMENT, ' Second Auditor's Office, F e b r u a r y 2 1 , 1865. S I R : I n compliance Avith y o u r r e q u e s t . I have the honor,to submit hercAvith t h e folloAving statement shoAving the condition of the Avork in this office on t h e 31st d a y of December, 1864, together Avith t h e number and classification of clerks necessary to transact the current business and to bring up arrears. O CO 7^00 ry Description of accounts. ^11 13 *? CC 1:3 "o CO O tw i—i "^ ^ r-T Paymasters' Indian Ordnance, medical, and disbursing Arrears of pay and bounty Recruiting service, enrolment and draft, &c.. Property, (ordnance and quartermaster and ordnance in charge) Total r e «3 Q 23 •3 9 636 906 19,443 84,058 2,279 3,366 377 1,431 76,516 1,821 134 7 73,036 107,798 59 100 180,358 19J,309 235 431 140 3 10 170 126 REPORT ON THE FINANCES. A Besides the 235 clerks above named, there are 69 employed on other Avork, as registering and briefing letters, recording and mailing.letters, registering and' posting requisitions, making examinations of rolls and certificates of such examinations, in ansAver to inquiries of paymasters, the Paymaster General, and the Commissioner of Pensions, book-keeping, &c., making the aggregate number of clerks employed on the Slst December, 1864, 304. It is proper to mention," hoAvever, that this number comprises about 50 clerks appointed in December, leaving the number employed during eleven months of the year about, 256. It Avill be' observed that the number of paymasters' accounts settled is much smaller in proportion to the number of clerks employed thereon than those of any of the other divisions. This difference is attributable to the nature of these accounts, they beiug very lieaA^y and A^oluminous, the settlement of a single one , frequently occupying the time of a clerk for months. In the annual report of this bureau for the fiscal year eliding June 30, 1864, attention Avas called to the condition of the business and the Avants pf this branch, and reference is noAv respectfully made to that report. The interests of the gov- o ernment as Avell as of paymasters require that this class of accounts shall be settled as speedily as possible. The preceding table shows that there Avere 3,366 unsettled accounts of paymasters on hand January 1, 1865, and th'e monthly statement for the last month SIIOAVS that there Avere on hand on the first of the present month 3,482, making an increase above the number settled of 116. With the present force employed, it Avill require five years to settle the accounts noAv in the office. To settle them in one year, an additional force of one hundred and seventeen clerks Avill be required, allowing each clerk to settle the usual average of a fraction more than two accounts each.month. The accounts on hand coA^er disbursements amounting to over $400,000,0.00, and each account contains vouchers for many thousands of payments, Avhich require careful scrutiny, as well in regard to their admissibility and the correctness of the payments, under the various laAvs and regulations, as to the accuracy of computation. The best class of clerical ability is required to examine and adjust them. Mere penmanship, Avhich is so generally supposed to be all that is neces, sary to fit a man for clerical duty, is of minor importance, and very few who can be obtained for the pay of a first-class clerkship can be useful upon this branch . until after a long apprenticeship. Having no doubt that it Avould be cheaper in the end and more for the interest of the government to secure the services of such experienced, intelligent accountants as cannot be obtained for less than $1,600 per annum than to attempt the settlement of these accounts by gentlemen who are willing to Avork for $1,200, I respectfully recommend that Congress be requested to authorize the employment of one hundred and seventeen temporary clerks of the third class to be employed in this division, as soon as a suitable building can be procured for the accommodation of the bureau. The difference in expense between settling these accounts in 6.ve years with the present force, and settling the same in the manner proposed, is sixty-four thou•sand dollars. It is a -large sum, but is only about one-sixth of one per cent on the disbursements to be examined and settled, and is small compared Avith the probable loss of the government through long-delayed settlement, or the employment of inexperienced or incompetent clerks. The foregoing table, together Avith the following statement for the month of January, exhibits the business of this bureau for the first seven months of the present fiscal year, and shows a very large increase .over the corresponding months of last year. 127 REPORT ON T H E FINANCES. d ^ ^ Description pf accounts. M Pa^anasters' Indian agents' Ordnance, medical, and miscellaDcous B.ounty, arrears of pay, &c Recruiting service, enrolment, and draft .. Property—ordnance and quartermaster's departments Property—oidnance in charge Property—Indian agents' ,... Deserters' money refunded Total. ,366 68 1,431 76 ,516 1,612 191 24 2,110 8,570 311 106 , 171 1,627 309 209 191, 309 42 2, 025 9,702 .171 3, 482 50 1,516 75,384 1,752 9 135 6 15,639 317 29 22,052 150 9 25 99,758 1,794 329 259 59 3 1 1 27,266 34,251 184,324 263 Number of claims registered and briefed, 12,890 Clerks employed.. Number of letters recorded, mailed, &c., 11,177 " " ' Number of requisitions registered and posted, 562 " " Number of certificates issued upon requests of the Paymaster General and Commissioner of Pensions, 3,598 " " Number of ^clerks employed on files Number of clerks employed as book-keepers Number of clerks employed otherwise than as above. Total number of clerks, employed . 47 k. 4 14 5 3 312 ' B y the assignment of t h e building on the corner of NCAV York avenue and S e v e n t e e n t h street for t h e use of the division of this b u r e a u having in charge the. examination a n d adjustment'of officers' property accounts, fifty-nine clerks are temporarily employed and the business isnoAvin a more satisfactory condition, b u t forty more clerks should be employed upon this branch. • T o accommodate t h e m and the rapidly accumulating files, if t h a t building is retained, another story is required as soon as the Aveather Avill permit it to be added. All the room at present assigned to this bureau is now occupied to its utmost capacity, and if the necessary means and facilities for a prompt transaction of the business- are to be supplied, more room is the first thing required. T h e present location of the office is unfavorable for the constant necessary communication required Avith the offices of the Surgeon General and P a y m a s t e r General, Avith Avhich its business is intimately connected, and Avith the Second Comptroller, b y Avliom all money settlements made in this bureau are revised. T h e necessary traA^el at present required betAveen these offices involves t h e loss of a large amount of time and labor b y clerks and messengers, but even this is preferable to risking accounts and vouchers covering seven or eight hundred millions of dollars in buildings separate from each other, or in a building subject to be destroyed b y fire. T h e proposed increase of clerical force in this office is based upon- t h e presumption that some suitable building will be provided for its accommodation. I n t h e event of such increase, it Avill be necessary to subdivide the branch in charge of p a y m a s t e r s ' accounts and to place one of the most competent of the clerks noAV employed at the head of each subdivision. I n view of the cares, and responsibilities resting upon the chief clerk a n d heads of divisions, and their necessary increase, if t h e proposed enlargement of the bureau is carried out, it is respectfully recommended that a temporary increase of the salary shall be made to tAventy-five hundred dollars; t h a t a temporary assistant chief clerk shall be authorized, Avho, with the heads of the divisions, 128 REPORT ON THE, FINANCES. shall receive a temporary increase of salary to twenty-three hundred dollars, and that the heads of subdivisions shall, in like manner, receive eighteen hundred dollars, until it shall be expedient to diminish the force. With such an organization as is here proposed, the clerical force Avould consist of— One chief clerk, at $2,500 $2, 500 Seven clerks, at $2,300 16, 100 Twenty-scA^en, at $1,800 • • 48, 600 One hundred and seventy-one, at $1,600 273, 600 One hundred and nine, at $1,400 152, 600 One hundred and eighty-six, at $1,200 223, 200 The additions that have been made to the clerical force of this office during the past ten months have mainly been from officers and soldiers Avho liaA^e been wounded and discharged from the military service, and it affords me great pleasure to bear testimony to their general capacity and faithfulness, and further to say that all the gentlemen in this office, with few excep'tions, have cohscien tiously endeavored to perform their duty. I have the honor to be, very respectfully, E. B. F R E N C H , Auditor. The SECRETARY OF THE TREASURY. REPORT OF THE THIRD AUDITOR. TREASURY D E P A R T M E N T , Third Auditor's Office, October 20, 1865. SIR : I have the honor to make the folloAving report of the business and operations of this office .for the fiscal year ending June 30, 1865, to wit: The requisitions drawn on the Secretary of the Treasury in favor of sundry persons for the fiscal year ending June 30, 1865, amounted to From Avhich is to be deducted the amount of requisitions and drafts returned unpaid and cancelled ----Total amount of requisitions paid $607, 769, 067 74 1> 435, 57-^ 00 606, 333, 492 74 SETTLEMENTS. Amount of accounts settled of disbursing officers, agents, and States, for adA^ances made, Amount of claims settled and paid Total amount of settlements $237, 935, 303 03 3, 223, 577 50 241, 158, 880 53 REGISTRY DIVISION. During the year there haA^e been received, indorsed, acknowledged, registered, and transmitted to the proper administrative bureaus of the War Department 27,.148 money accounts, Aiz : 12,113 quartermasters'; 11,896 commissaries'; 1,729 engineer; 427 pension agents'; 65 provost marshals'; 33 signalofficers' ; 27 contraband fund; 19 secret service; 12 confiscation; 2 contraband farms'; 2 hospital tax fund; 2 speciaP scout; 2 rental; 1 sequestration; 1 confederate money; 817 miscellaneous. REPORT ON THE FINANCES. 129 And 5,244 officers have been reported to the Second Comptroller as delinquent, in not rendering their accounts in the,time required by laAV. Many of these delinquencies were caused by officers being in the field, remote from the possibility of sending their accounts, and by other causes satisfactorily accounting for the delay. QUARTERMASTERS' ACCOUNTS. Money accounts. On hand June 30, 1865 . . . . 3 , 638 accounts, amounting to On,hand June 30, 1864 .... .2, 977 accounts, amounting to Increase of unsettled acc'ts . $249, 900, 598 28 182, 381, 782 34 661, amounting to , . . . - . . . Property accounts. On hand June 30, 1865. On han'd June 30, T864 67, 518, 815 94 * . ....... • '...' Increase of unsettled accounts . 12,786 2, 577 . 10, 209 ^ Duringthe year 1;513 money accounts were settled, involving $175,122,619 59; and 3,823 property accounts Avere also settled. 240 special settlements were also made, involving $127,818 10. Total quartermasters' accounts settled 1 5, 336 Total quartermasters' accounts unsettled.. . — .....,..'... 10, 870 SIGNAL ACCOUNTS. . There were receivpd ^during the year 45 money accounts, invohnng $137,693 41, and 2,074 returnsof signal property; all of which have been settled, except one money account, involving $280 98, and 58 property returns. This branch of the service is pretty well settled up.-. COMMISSARIES' ACCOUNTS. Money. On hand June 30,1865, 6, 733 accounts, i n v o l v i n g . . . . . . . On hand June 30, 1864, 6, 309 accouuts, involving.. . Increase in number . . . . 424 Decrease in amount,.'.. $43,'864, 687 85 49, 469, 715 27 5,605,027 42 provision returns. O n hand June, 30, 1865......,..;...... O h hand June 30, 1864 J . ' ' .1..............'...... .., '' 7, 256 6, 270 ~. ' Increase . , .... '. "~ :986 I)uringtheyear4,4S2moneyaccounts were settled, involving $155,036,222 94; and 4,501 proA^sion returns were also settled. Total settled Total unsettled . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . L. -'. . . . . . . . . oo. ..o 9 F » 8, 98a 13, 989^ 130 REPORT ON THE FINANCES. PENSION AGENTS' ACCOUNTS. On hand June 30, 1865, 309 accounts, involving.. On hand June 30, 1864, 120 accounts, involving. Increase' $5, 146, 744 36 1, 465, 203 48 . . . — 189 accounts, involving 3, 681, 540 88 There were settled during the year 265 accounts, iuA^olving $3,454,732 87 ; and 201 pension claims, involving $12,621 76. ENGINEER ACCOUNTS. On hand June 30, 1865, 449 accounts, involving On hand June 30, 1864, 162 accounts, involving Increase $8, 507, 421 62 441, 872 32 287 accounts, involving 8, 065, 549 30 There Avere settled during the year 351 accounts, involving $1,763,532 83. STATE WAR CLAIMS. On hand June 30, 1865, amounting to On hand June 30, 1864, amounting to Decrease $5,656,930 28 14, 596, 656 04 ". 8, 939, 725 76 Claims of this class were settled during the year amounting to $9,579,683 73. MISCELLANEOUS CLAIMS. On hand June 30, 1865, 1, 326, amounting to On hand June 30, 1864, 891, amounting to Increase 435, amounting to $1, 741, 443. 75 413, 444 04 1, 327, 999 71 Of this class of claims, 826 were settled and otherwise disposed of during the year, involving $2,934,775 50. In 436 of those on hand no specific amounts are stated, the sum named above, $1,741,443 75, indicating only the aggregate claimed in those wherein specified amounts are stated, the number of Avhich is '890. OREGON A^^AR CLAIMS. The number of claims of this kind received during the year was 220, in 112 of which the aggregate amount claimed was $30,807 68, and in the remainder -no sums w^ere stated. 175 awards were made, amounting to $36,281 56. . STEAMBOAT CLAIMS. The number of this class of claims receiA^ed during the year Avas 97; aggregate amount claimed, $1,583,023 1.8. The number disposed of during the same time was 89. Awards Avere made in favor of 69 of these claims, allowing them $708,878 22, instead of $820,022 81, the amount claimed, being a disallowance of $111,144 59. The other. 20 cases were rejected, the amount claimed being ' $329,065 75. The number of these cases unsettled on the .30th of June, 1865, Avas 77. Amount involved, $739;473; in one claim, however, no amount is stated. REPORT ON THE FINANCES. 131 CLAIMS FOR VALUE OF LOST HORSES. On hand June 30, 1 8 6 5 . . . . On hand Jnne 30, 1864 Increase 5, 542 claims, amounting t o . . . . . . $898, 028' 97 3, 836 claiuis, amounting to 625,000 00 1, 706 claims, amounting to 273, 028 97 During the year 1,344 of these claims were disposed of, to wit: 761, allowed, the awards amounting to $125,768 7 1 ; and 583 rejected, the amount thus disallowed being $100,387 36. RECAPITULATION. Accounts unsettled June 30, 1865 : Quartermasters', money 3, 638, involving $249, 900, 598 28 Quartermasters', property . : , 12, 786. Signal, money . 1, involving 280 98 Signal, property 5S. Commissaries', money 6, 733, involving 43, 864, 687 85 Commissaries', provisions. .• 7, 256. Pension agents' 309, invohnng 5, 146, 744 36 Engineer officers' -. 449, iuA^olving 8, 507, 421 62 Total Claims; State Avar...Miscellaneous Steamboats Lost horses 31, 230, involving 1, 326, involving 77, involving 5, 542, involving Total 307, 419, 733 09 5,656, 930 1, 741, 443 739, 473 898, 028 28 7^5 00 97 38, 175, involving 316, 455, 609 09 The following is the number of account^ received at this office during the fiscal year ending June 30, 1865, and the aggregate of the balances acknowledged by disbursing officers as'due the United States at the close of that year, under the following appropriations: Appropriaition. Number of accounts. Quartermasters' ... Commissary Engineer Pension Provost Diarshal-.. Signal corps Contraban.d fund .. Rental fund Freedmen's Bureau Hospital tax fund.. 11,0^0 11,701 1,948 493 39 15 19 5 1 •7 Total 25,268 , Aggi egate of balances. $45,331,936 13,329, 323 952,945 854,373 74,889 7,487 68,060 13,063 2,650 35, 226 94 38 03 40 00 29 60 20 22 74 6.0,669,965 80 During the same year 23,967 letters Avere received and registered, 18,971.of Avliich required answers, and Avere answered, and the, answers recorded; and 56,801 circulars were issued. All awards Avere recorded and letters written for each, and recorded ; and every voucher and account has been stamped. 132 iREPORT ON T H E FINANCESo The following statement shows the operations of this office for the quarter 'ending September 30, 1865, as far as returns have been received, and the great and rapid increase of business : Accojjints on hand, received, and settled at dates mentioned. ^ 6 •CO <x» pi &Q0 . CO fl rH n d CO > CD S ^ ^ fl fl p. 2 d o fl .?:; o O Quartermasters', money.. ^Quartermasters', property. Commissary, money ^Commissary, provisions -. Pension agents' Engineer Signal money Signal property Total accounts 3,638 12,786 6,733 7,256 309 449 1 , 58 695 2,750 1,428 408 120 281 5 140 1,375 1,178 1,618 2, 013 131 ' 51 31,230 5,542 1305,087,760 62 104 2,958 14,358 6,543 5,651 298 679 6 94 5,827 6, 470 30, 587 383,467,347 59 228 ,620 228 871 109 6,291 892 83 11 1,591 1,030,830 156,255 7"71,b83 6,322,684 2,592,401 62,804,886 63 3,986,883 49 11,586,868 95 947 90 CLAIMS. Pension Horse ^Qregon war . . . ^Steamboats . . . State war Miscellaneous . • Total claims 4 77 8 1,326 13 8 544 •5 279 6,953 2,417 1,499 • Total accounts ari,d claims. 7 45 92 30 52 26 10,873,255 45 39,455 394,340,603 04 Number of accounts "received and referred to rnilitary bureaus for administrative examination in quarter ending September 30, 1865, 5,681. Requisitions draAvn in qua.rter, 624, amounting to $22,988,884 93. COLLECTION BRANCH. ^ During the year the operations of this division have been, the writing and recording of 211 letters; 237 letters have been received, entered, indorsed, and filed away; 817 special orders from the War Department, notifying the resignation, &:c., of officers have been received, examined, registered, indorsed, and filed. The books have been examined for charges against the officers named in those orders-, numbering 1,639 cases. Notices of bonds filed have been received, entered, registered, indorsed, and filed in 615 cases. But one case has been reported for suit, and the necessary papers prepared to accompany said report. The aggregate amount of balances charged against the several parties, in which the above examinations were made, and accruing from June 30, 1864, to Jurie 30, . 1865; is $53,396,911 78. I t is probable that in many of these cases the sums Avhich go to make up this •aggregate will be largely reduced by the official statements which are to be prepared and sent to the Second Comptroller. By the act of Jiily 27, 1861, "the Secretary ofthe Treasury is directed, oiit of any nioney in the treasury not otherwise appropriated, to pay to the gov REPORT ON THE FINANCES. * 133 ernor of any State, or his duly authorized a^ent, the co.sts, charges, and expens.es, properly incurred by such State, for enrolling, subsisting, clothing, supplying, arming, equipping, paying, and transporting its troops employed in aiding to, suppress the present insurrection against the United States; to be settled upon proper vouchers, to be filed and passed upon by the proper accounting officers.; ofthe treasury." It will be perceived\ that the objects for Avhich the '^ costs, charges, and expenses" Avere incurred by the State are specifically set forth in the act; and for none others than those thus specified can payment be made. The law also requires that for those costs, charges, and expenses, ''proper vouchers" shall be, presented. In the examination of these accounts many suspensions have been made for want of these ''proper vouchers;" but quite a number of disallowances have been made because the law, as it now stands, makes no provision fbr the charges. Among these are: 1. Expenditures made by the several States on account of their tro.ops, after they were mustered into the United States service. In all such cases government made fall provision'for the troops, and expenditures by the States Avere. gi:atuitous, and cannot be allowed. . . 2. Expenditures on account of tro.ops-not mustered into the United States^ service. .These, of course, could not be refunded. 3. Expenditures on account of officers and employes of the ciAdl departments ofthe States, and ofthe military organizations ofthe States. 4. Expenditures on account of the States solely, and not for raising troops for United States service. 5. Expenditures for damages dohe to property. 6. Payments made to officers prior to the dates of their commissions and muster into State serAdce. 7. Payments made to troops prior to their acceptance, as companies, into the State service. 8. Personal expenses of commissioned officers in recruiting their companies. 9. Expenditures of States in collecting, transporting, and repairing arms and accoutrements belonging to the several States. 10. Excessive charges for subsisting troops. 11. Payments for drill-masters employed by the States to drill their troops,. Officers of companies and regiments are paid to perform that service. 12. Payments for clothing, equipment, and horses furnished commissioned officers. The army regulations require that .commissioned officers should furnish themselves with these articles. 13. Expenses for cooking for field officers: not allowed by army regulations. 14. Excessive charges for articles purchased, and services rendered; being higher than is allowed by army regulations. 15. Payments for articles Avhich do not belong to the regular and necessary supply of the army, and are not provided for by the regulations. 16. Double payments; Avhich cannot be allowed: 17. Exchange and interest paid by States in borrowing money, and advertising State bonds for same purpose. Disallow^ed, not being embraced by the law. IS. Bounties and preminms paid by States to induce men to volunteer. The United States paid bounties to all who enlisted; and those paid by the States Avere to enable them to raise their quotas, and thus escape the draft. Of course, ' these expenses were disalloAA^ed. . The causes of disallowances in these cases are thus given in detail, that it may be seen that they are radical, and can only be relieved by legislation, if it be the pleasure of Congress to do so. The suspensions are being removed as fast as the agents of the States furnish the necessary evidence for that purpose When I took charge of this office, in November last, but little had been done 134 ' REPORT ON THE FINANCES. toAA^ards settling these State war claims. Measures were at once adopted to close them as speedily as possible, and I am happy to say that they are now being rapidly and finally settled. It is respectfully suggested that the act of J u l y 17, 1862, "to provide for the more prompt settlement of the accounts of disbursing officers," requiring .all accounts of disbursing officers to be sent direct to the Treasury Department, might be so modified as to be more effective, and less onerous on this office, if it be determined to perpetuate the present system unchanged. Instead of sending those accounts to this office, they might be transmitted to the department or bureau under Avhose authority or direction they originated, Avhere they could haA^e administrative examination, and the balances admitted by the officers regularly entered up. This would give' the department to Avhich these officers are directly responsible the balances on hand, as admitted by the officers, and enable them to determine the policy of issuing requisitions on estimates presented. , In the claims' branch of this office many just and equitable claims for the loss of horses while in the military service of the government are rejected, because they are not embraced in any one of the classes specified- in the act of March 3, 1849. For instance, an aid on the field of battle, in hurrying from point to point, wiih orders from the commanding general, has his horse fall dead under him from excessive fatigue. Such would be a most meritorious case, and there are many of them; and yet they cannot be paid for under the law as it now stands. Again, there is but little doubt that many of these claims are fraudulent, and yet it seems almost impossible to detect those frauds. The agents who present these cases obtain a share of the profits, and* should bear their share of responsibilities. ' To remedy the former defect, I Avould suggest that all horses that are killed i or die in the military service, witliout negligence or carelessness on the part of the owner, be paid for, excepting such as die of diseases not consequent on the failure of the government offi,cers to furnish sufficient forage. And, as far as practicable, to guard against frauds, lAvould suggest that all persons presenting or prosecuting fraudulent claims be held equally guilty, and be made subject to the same punishment as the principals. In connexion Avith this subject, I beg leave to call your attention to the incongruity of having in this office a division for the examination and settlement of •claims. The duties of that division are onerous and complicated, exceeding eight millions in amount for the past year, and numbering nearly seven thousand cases. These cases involve almost every questioh of statute and common law, inclu-. ding marine and insurance decisions, and require for their proper adjudication and decision a high order of talent, and the most incorruptible integrity. As the law now stands, there is no appeal from these decisions, except to Congress ; a matter frequently complained of by claimants when they think iniustice has been done. This principle is evidently wrong in itself, for no one person should be clothed Avith such power, which may.be used dishonestly or with prejudice. In organizing the court of ultimate jurisdiction, (the Supreme Court of the United States,) the framers of the Constitution were' particularly careful that not only the services ofthe most learned jurists should be secured, but that they should be selected from diflPerent sections; so that, as a body, they would not be afiected by local or personal-influences. And yet claims are finally, adjudicated by this office ranging from hundreds to hundreds of thousands of dollars. To remedy this incongruity, and proAdde proper appellate jurisdiction, I.would respectfully recommend that the claims division of this office be separated from it, and organized into an independent bureau, to be called the Bureau of Claims, with commissioner and assistants at proper salaries; and that provision be:made REPORT ON THE FINANCES. 135 that an appeal may be taken to the Court of Claims in all cases involving over two hundred dollars, and that said court be authorized to adjudicate all cases on which action may be refused by the bureau. This would seem to be eminently proper and necessary, at this time, when the claims groAving out of the recent rebellion are being pressed on the government for settlement, involving, as they do, immense sums of money, and almost every variety of legal and equitable questions. Should you deem it expedient to recommend this division, and the establishment of this new bureau, it Avill afford me pleasure, if you wish it, to submit a programme of its officers, the compensation that should be paid them, and the general provisions of laAv for organizing it. The duties of this office, independent of this division, are exceedingly onerous and complicated, and are fully sufficient in.themselves to require the constant attention and the exercise of all the abilities of the Third Auditor. By the statements at the beginning of this report it Avill be perceived that requisitions for over ^600,000,000 have been entered at and passed through this office,, and that' over $300,000,000 of accounts have been settled. These accounts are from the quartermasters', commissaries', pensions, and State war claims divisions; consist of cart-loads of voucheVs—every one of Avhich, and each item of which, has to be carefully examined with reference to contracts, laAvs and regulations; the calculations all revised; suspensions and disallowances carefully noted and entered up, and full statements prepared for the action of the Comptroller. This service requires a thorough knowledge of the general principles of accounts ; of the laws, rules, and regulations bearing on them, and the most perfect integrity for the protection and preserA^ation of the public interest. And this service, as a general rule, has been ably, promptly, and efficiently rendered. For this service, thus rendered, the compensation paid is entirely inadequate, and far short of that in other offices of no higher grade of service. In this office, experience, combined wdth ability, is of the utmost importance; and yet, so low are the salaries, even of the principal officers, that it is almost impossible to retain their services, as individuals and corporations are constantly striving, by offers of higher pay, to induce them to enter their employ. As a matter, then, of strict justice, I respectfully recommend the following classification of the clerks in this office, in lieu of all other provisions of law on that subject, to wit: One chief clerk, at a salary of $2, 700 per annum. Two clerks, chief of quartermasters' and claims divisions, each • 2, 500 Three clerks, chief of commissaries', pensions, and law or collection divisions, each 2, 300 " Three clerks, heads of subdivisfons, &c., each 2, 000 " Twenty clerks of fourth.class, each 1, 800 " Forty clerks of third class, each 1, 600 " One hundred clerks of second class, each , 1, 400 " | One hundred and twelve clerks of first class, including copyists, each 1, 200 " This arrangement provides for the chief of division of claims, but, in my opinion, the separation previously suggested is far preferable. Notwithstanding the vast amount of labor performed in this office, the arrears are very heavy, and will require two or three years' incessant and hard Avork to bring the accounts up to date. This delay is of serio,us disadvantage, if not loss, to the government and the disbursing ofiicers, and should never be permitted under any circumstances. Under the system now in force, hoAvever, and in view of the sudden and vast increase in the business of the pffice,:this accumulation could not be prevented. The system, therefore, should be changed, 136 REPORT ON THE FINANCES. not only with reference to the prompt discharge of the duties of the office, but for the safety of the government funds. By the present system large amounts of public money are placed in the hands of disbursing oncers, with very inadequate or no security, and the consequence is-the long list of defaulters, involving millions of dollars, is conslantly increasing. In the following suggestions I do not Avish to be considered as recommending a change in the operations of the treasury, as originally devised and arranged by the master-mind that originated the plan of it, but rather to bring the business back to the true intent and meaning of the original system. Now the different departments in which liabilities originate send forward r-equisitions for greater or less amounts to be transmitted to disbursing.officers, according to the estimates of those officers, Avithout having the means of knowing the balances those officers may have in hand; and those amounts must be transmitted, or the Treasury Department take the responsibility of stopping them, without knowing the particular circumstances that may require such remittances. Thus the public interests may suffer on the one hand by too heavy remittances, and on the other by Avithholding them. Official courtesy requires that these requisitions be complied with where it can be done consistently with law, and a refusal to do so Avould naturally cause unpleasant feelings in the department making the requisitions. This substantially makes the Treasury Department the mere fiscal agent ofthe other departments, instead ofthe controlling power of the public treasure,\as designed by its originator. To obvdate this and restore to the treasury its original functions, and at the same time to prevent defalcations and for the more prompt discharge of the public business, I beg leave to recommend as follows, to wit: That provision be made by law, in all cases of purchases by quartermasters and commissaries, that the original contract or order, approved by the War Department, be sent to this office as a basis for the examination of the accounts that may arise under such contract or order, duplicates of the same to be retained by the War Department, and that those accounts be forwarded to the War Department by the person furnishing the supplies, for administratiA^e examination. When that administrative examination has been made, those accounts to be transmitted to this office, carefully audited, and sent to the Second Cornptroller for final action. When that action has been had, the accounts, as at present, to be returned to this office for filing, with a duplicate, however, of the Comptroller's finding, and on that duplicate the Auditor, or some person in his office designated for that purpose, to check on the Treasurer for the amount of the account, with the request that it be sent.to the person entitled to receive it, and accompanying that request Avith the Comptroller's duplicate finding as the authority of the Auditor to draw such check. The Treasurer would be debited with the amounts remitted, and credited Avith the amounts of the Comptroller's findings. The Comptroller would certify monthly or quarterly to the amount of his findings to the Auditor, and the Auditor would be debited with the amount of his checks and credited with the amount of the Comptroller's findings. Thus there would be a complete check, the First Auditor revising the accounts so far as the aggregates are concerned, Avhicli Avould be a brief and simple labor. This Avould effectually prevent the possibility of the accumulation of public money in the hands of quartermasters and commissaries, and of course there could be no defalcation on their part; and if this system is adopted, there need be no fear of delay in settling the accounts, as each of them can be readily and finally disposed of and the money remitted within twenty-four hours after the accounts are received in this office. In relation to the pension accounts, a law might provide that all pensions, as now, shall be paid twice in each year, fractions of times before those periods to be paid up to the first period next after the pension is established; a remit tance to be made to each pension agent, on his estimate, of sufficient to pay six REPORT ON THE FINANCES. ° 137 months' pensions of his agency; said agent to render his account, charging himself with the amount remitted, and crediting himself with the pensions paid, and a statement also of the pensioners not paid—a general account of the Avhole, in addition to his monthly accounts, to be sent to this office at least sixty days previous to the next period of payment, with an estimate of the amount required for that next payment. The next remittance would, of course, be only for such an amount as Avould enable such agent, with the balance he had in hand, to make the next payment. This, of course, would prevent the accumulation of money in the hands of these officers, and would leave it in the treasury till it Avas absolutely needed. And as security for such remittances, each agent should give bond, Avith good and sufficient security, owners of real estate, in double the amount of his semi-annual payments, to be increased by the order of the Secretary ofthe Treasury Avhenever, in his judgment, the public interests require it; such bond to act as a lien on all the property possessed by the agent or his bondsmen at the time the bond Avas executed, and on all they might thereafter acquire. And it should be made by law the duty of the Auditor or Comptroller to see that such bonds are duly and properly executed, certified, and filed before signing requisitions or Avarrants for any money to be sent to any such agents. This branch of business is now heavy, and rapidly increasing; and hence the necessity for this system and these safeguards to be promptly applied. This new system might go into force on the first day of .July next, a sufficient force of able and effective men to be detailed to keep it constantly up to date, while the rest of the force ^could be employed in bringing up the old bnsiness. • I have limited these suggestions to the operations of this office, my only object being to secure the prompt discharge of the public business and the safety of the public funds, and 1 believe, if this system Avas faithfully carried out, it Avould secure both these objects. How far it will apply to other bureaus,: the able officers in charge of those bureaus can best determine. It proposes, substantially, to pay all debts directly from the treasury to the parties furnishing supplies, so far as that can be established; and where funds must be placed in the hands of disbursing officers, to do so only when and to the amount absolutely needed, and to require the most perfect security for the faithful disbursement of those founds. All Avhich is respectfully submitted by your obedient servant, ' J O H N WILSON, Auditor. Hon. H. MCCULLOCH, Secretary of lhe Treasury. REPORT OF THE FOURTH AUDITOR. TREASURY DEPARTMENT, Fourth Auditor's Office, October 14, 1865. SIR : I haA^e the honor again to comply with your request to furnish the usual annual statement of the transactions of this bureau, and now submit to your consideration a report of the business of the office for the fiscal year ending June 30, 1865. It will be seen, on comparison with previous years, that the Ojierations exceed those of any year since the bureau has been organized. The number of requisitions drawn on the treasury was three thousand three hundred and forty-six, (3,346,) amounting in the aggregate to $122,670,677 48. The refunding requisitions Avere three hundred and seventeen, (317,) covering an amount of $1,095,844 91. There has been paid over to the Secretary of the Navy, as trustee of the naval hospital fund, during this period, the sum of $57,959 96, obt^ained through the 138 ' REPORT ON THE FINANCES. settlements of the accounts of the paymasters of the navy and marine corps, navy agents, and other miscellaneous sources. To the Commissioner of Internal Revenue has likcAvise been paid the aggregate sum of $113,488 71, obtained through the same sources as the naval hospital fund.. • As these statistics are obtained from the records of the book-keeper of this ofiice, I am reminded to call your attention to another fact Avhich comes from the same source: the accounts of those disbursing officers of the navy now out of service Avho are delinquent and in some cases really defaulters to the government. Of the latter class there are several Avho at the commencement of the rebellion chose to cast their aid and sympathy against that government which had bestowed upon them lucrative and important offices, and who "seceded" Avith large balances against them. If the bondsmen of these men, Avho are in most instances living south, are men who have available property, the suppression of the rebellion and the restoration of law and order Avill place them Avithin reach of suits for the benefit of the United States. The total number of accounts adjusted and settled in this office during the last fiscal year was thirty-two thousand three hundred and sixty-nine, (32,369.) involving no less an amount than $80,367,182 33. The amount of labor, also, involved iu the settlement and adjustment of these accounts cannot be adequately estimated by any one not acquainted with the intricacy and difficulty of much . the larger number of them. Yet the whole work has been done by a force of seventy-five (75) clerks and thirteen (13) ladies, a portion of whom have, from time to time, been absent more or less from sickness and other necessities. These accounts include those of naval agents, naval storekeepers, agents for the payment of pensions, and the entire body of the numerous disbursing officers of the navy and marine corps. The correspondence of the office affords a good index to the amount of business transacted by it, and its great and constant increase. The number of letters received during the fiscal year amounts to sixty-six thousand eight hundred and twenty-two, (66,822,)°being tAventy-one thousand five hundred and sixtyseven (21,567) more than were received the previous fiscal year. The number of letters Avritten and sent during the year ending June 30, 1865, Avas sixty-six thousand three hundred and twenty-one, (66,321,) being seventeen thousand nine hundred and seventy-two (17,972) more than were written and sent the year preceding. The following tabular statement gives a view of the letters received, written, and recorded under the heads of the successive months in Avhich the v/ork Avasdone; 139; EEPOET ON THE FINANCES. CORRESPONDENCE OF THE FOURTH AUDITOR'S OFFICE. Statement for the fiscal year ending June 30, 1865. Date. Letters written. Letters received. 1864—July August-.. September October... November ^ December. 1865—January . . February. March April..... May June 988 709 447 286 ,475 ,260 154 100 262 236 ,110 ,795 Total. 66, 822 Letters recorded. 4,072 4, 523 4,932 5,075 5,260 5,809 5,852 5,745 6, 440 5,048 6,938 6,627 66, 321 4,623 2,792. 4,153 4,760 4,588 4,660 5,658 5,545 5,307 4, 696 5,624 5,240 57,646 I have continued to have every effort made to distribute the prize money promptly and correctly to the brave sailors and officers Avho have so daringly earned it, and whose valor, prowess, and efficiency Avere increased during every year of the war, demonstrating the incalculable naval power of our country as respects stalwart and unconquerable seamen. During the past fiscal year tAventyseven thousand six hundred and ninety-one (27,691) prize claims were received, and twenty-three thousand and seventy-three (23,073) were settled, being nearly eight-ninths of the number received; an instance of prompt adjustment and payment, which I am confident no branch of the public serAdce has exceeded. The amount of money so disbursed was $4,759,596 19. When the great variety of' amounts paid to so many persons is considered, and the vast number of localities and vessels to which certificates had to be sent, it is surprising and gratifying to find how very few errors haA^e occurred. The following table sets forth the details of the distribution of prize-money, as it took place from month to month : Statement of prize-money disbursed by the Fourth. Auditor from July 1, 1864, . to July 1, 1865. Date. Chiims received. Claims settled. Amount of claims settled. 1864—July August... September October... November; December. 1865—January.. February. March April May June 1,501 2,422 2, 120 2,126 2, 825 3,752 2,159 1,441 ], 845 1 469 3,723 2,308 1,467 2,102 1,759 1,516 1,918 2,132 , 2,250 1,762 1,977 2,149 2, 033 2, 008 $211,066 236,445 541,768 421,225 . 354,085 267,239 341,932 491,503 618,525 543,293 371,832 360,678 Total. 27,691 23,073 4,759,596 1.9 21 27 48 46 00 89 58 41 51 81 07 50 140 REPORT ON THE FINANCES. The operations of the office in regard to the marine corps, navy pensions, and navy agents, and naA-al storekeepers residing in foreign countries, is as follows: The total number of accouuts settled is 296, embracing 3,693 minor accounts, and involving disbursements to the amount of $5,192,844 95, viz: MARINE CORPS. Accounts of Accounts of Accounts of Accounts of Accounts of Accounts of Accounts of 78 accounts the paymaster, first quarter 1864 $105, 304 • 32 the paymaster, second quarter 186,4 90, 205 56 the quartermaster, first quarter 1864 92, 699 14 the quartermaster, second quarter 1864 67, 889 83 the quartermaster, third quarter 1864 132, 195 35 the assistant quartermaster, third quarter 1 8 6 4 . . . . 7, 068 50 the assistant quartermaster, fourth quarter 1864' 12, 758 85. (individual) for arrears of pay, bounty, &c , 10,^880 06 NAVY PENSION ACCOUNTS. 148 accounts of navy pension agents $215, 776 63 24 individual accounts for arrears of pension and unclaimed pensions, under the acts of April 6, 1838, and August 23, 1848... 2, 970 10 The number of requisitions registered is 101, viz: Requisitions drawn by the Secretary of the Interior for advances to pension agents . — . —..----. Requisitions issued in payment of unclairned pensions' — . 57 24 Requisitions, refunding and transfer ;.... ^ -. 20 r NAVY AGENTS. AND NAVAL STOREKEEPERS RESIDING IN FOREIGxX COUNTRIES, Accounts of Baring Brothers & Co., from January 1, 1861 to December 31,1863 $3, 264, 517 77 Accounts of same, half year ending June 30, 1864 471, 686 44 Accounts of same, half year ending December 31, 1864 516, 504 4.4 Accounts of same, supplemental 157, 030 72 Accounts of naval storekeepers, (10) 45, 357 24 The number of letters written in relation to business in this division is 894. The property accounts of the assistant quarterrnaster of the marine corps fpr the 1st, 2d, 3d, and 4th quarters of 1864 have been examined. The number of pensioners Avhose names Avere added to the pension list dur ing the year is 896. . The payment of allotments—the means by which sailors and officers make monthly provisons for their families and creditors, and Avhich is therefore of such, great importance, necessity and convenience—has received the most careful attention during the past year, and no effort has been neglected to make it efficient and timely. I annex a tabular statement of the transactions of the office connected with allotments. 141 E E P O E T ON T H E FINANCE,?. T a b u l a r statement qf the work .performed monthly by the allotment division of the F o u f t h A u d i t o r ' s office.for the.fiscal y e a r ending June 30, 1865. 1864—July August September Octoher November December 1865—January February March April May June Date. Letters received. Letters written. ... 507 523 524 621 61(3 52^ 502 48^ 552 459 655 676 542^ 801 874 833 988 717 641 511 626 466 595 947 557 606 691 754 ],f49 634 745 71] 626 600 448 507 6,64'1 8,541 •7,930 #. •.... Total , Allotments Allotments registered. discontinued. 172 324 474 34'^ 332.367 358 217 475 183 503 1,141 I also give a table showing t h e amount of money paid by the respective n a v y agents for allotments. Statement of amount p a i d f o r allotments d u r i n g the y e a r agents. NeAV Y o r k Philadelphia Boston Baltimore Portsmouth Washington. S a n Francisco 1864, by -naxhj .: ' .^. : : "$603, -220 m 314,^563 00 446, 252 5 0 112,'662 '^5 ^56, 729 '^6^ 58, 741 68 1, 4 7 3 ^00 1, 593,^64:2 %7 T h e transactions of the office in t h e settlement of p a y m a s t e r s ' accounts are exhibited in the following t a b l e : 142 REPORT ON THE FINANCES. Total number of accounts received, and settled in the paymasters* department from July 1, 1864, to June 30, 1865, with the amourlt of cash disbursed in those settled, and the number of letters written in relation to the same. Date. Accounts Accounts Cash disbursed. Letters written. received. settled. 1864—July August . . . . September. October ..., November . December . 1865—January February.. March , April May • June 32 28 23 32 31 19 37 33 36 45 51 54 14 25 '19 8 12 21 15 34 35 49 21 23 Total 421 '276 4, 427 75 1,325,263^8 2,074,774 37 155,621 01 532,073 74 ^ 776,970 76 358,010 89 4, ,203, 972 32 1,725,030 '20 5, 628, 467 07 4,406,966 91 2,107,919 83 23,779,498 43 208 360 287 239 239 302 290 283 388 365 430 377 3,718 A comparison of the foregoing table with that of the previous year shows that one hundred and twenty-nine (129) more accouuts Avere received, and ninetytwo more settled, and that the amount invoh^ed was $8,146,206 72 more than last year. From the large number of vessels going out of commission it is proper to estimate that for some months to come the receipt of accounts will largely exceed those received for the same period in the paet, so that even when the navy is reduced to its permanent footing there Avill remain quite a large number of accounts to be settled over and above those now on hand, to say nothing of the supplementary settlements to be made in nearly every case of those already and to be settled, growing out of unadjusted allotments at the time of the first settlement. In reference to the number of settled accounts, I would say that the cash disbursements,, by which a judgment is usually made concerning accounts, very often do not afford a criterion to estimate their magnitude, as even the smaller accounts are frequently so exceedingly complicated as to require the labor of an experienced clerk for three or four months; others, however, are less difficult and are settled in a much shorter time. The sudden and rapid increase of the naA^y Avithin the last few years has rendered necessary a corresponding increase in the clerical force of this office; but the clerks who have been added to it, almost without exception, had no previous acquaintance with paymasters' accounts, and the progress, in the great majority of such cases, h^s inevitably been slow. Yet, when a view is taken of the labors of the year in this division of the office, and a ^ regard is had to the embarrassments Avhich have been surmounted, there is sliowfi a vevj satisfactory progress. During the year ending June 30, 1865, the work performed in the settlement of navy agents' accounts was as follows: Number of accounts settled, 3 1 ; amount of expenditures involved, $45,891,409 58; number of vouchers examined, 182,*000; average number of clerks employed, 6. An idea of the amount of labor and care necessary to the proper settlement of these accounts can be obtained by referring to the fact that every orie of the above vouchers was critically examined, and that the statement of differences of one of the accounts alone fills, a book of 147 pages of foolscap paper. 1 am gratified to be able to say that there is not now in any of these reconciling state 143 EEPOET ON THE FINANCES. ments, which cover such a vas.t number of entries and are so complicated in their nature, an item of difference between this office and the agents that is not susceptible, of full explanation. It now remains to speak of another very important division of the office, that of general claims. As the arteries permeate the entire structure of the human body, so is the Avork of this division connected with every individual belonging to the navy, as it adjusts and settles the pay of every person in it, from the gallant Vice-Admiral Farragut down to the obscurest ship-boy, besides including all compensations, bounties, and emoluments of every description except prize-money. The folloAving table gives an exhibit of the work during the last fiscal year : Annual report of the general claim division for the fiscal year ending June 30, 1865. ' Claims. On hand Julv 1 1864* Received in Julv 1864. August, 1864 September, 1864 October, 1864 " November, 1864 " December, 1864 . '' January, 1865 " February,'1865 " March, 1865 *' Anril 1865 " Mav 1865. . . " June 1865 - ... No. No. Claims adjusted in— 942,319 362 274 265 407 533 701 453 658 614 919 i 726 \ Julv 1864 . . . . Auo"ust. 1864 . September, 1864 October, 1864 November, 1864 December, 1864 January, 1865 February, 1865 March, 1865 April 1865 May, 1865 June 1865 - 263 195 260 216 346 466 490 579 557 431 704 789 5,296 7,173 i Aggregate amount. $33,682 21,709 35,162 32,686 62,055 82,032 50,'244 51,563 62,393 100,986 127,708 83,516 92 31 99 83 96 08 12 92 11 76 84 34 743,743 18 Balance remaining on hand June 30, 1865, 1,877. Of the claims remaining unsettled, there were received inJanuary, 1863 February, 1863 March, 1863 April, 1863 May, 1863 4 June, 1863 July, 1863 August, 1863 September, 1863. October, 1863 November, 1863 December, 1863 January, 1864 February, 1864 March, 1864 51 48 36 29 29 14 24 27 25 6 7 11 19 24 3 April, 1864 May, 1864 June, 1864 July, 1864 August, 1864 September, 1864 October, 1864 November, 1864 December, 1864 January, 1865 February, 1865 March, 1865 April, 1865 May, 1865 June, 1.865 14 0 7 34 65 34 0 27 52 168 . 61 105 137 265 555 Reports have been made upon twenty-two applications for admission to naval asylums, one bounty land, and four pension cases, and sixteen thousand and eighty-six letters written. 144 REPORT ON THE FINANCES. A reference to my statement for the prcAnous year Avill shoAv that more than three times the number of claims were received and adjusted than during the corresponding period of the previous year. A very large number of these claims, were for balances due our brave officers and seamen, who had been languishing •in rebel prisons, and their accounts were alloAved to take precedence of all others. Of claims still remaining on hand unadjusted, many are imperfect in themselves and require corroborative proof from the returns of paymasters, Avhich has not yet been received, although repeatedly applied for. I desire to call particular attention to this evil, as by it many .poor and deserving men, or their widows and children, are deprived of the support they so much need, and which they so nobly earned in defending their country in its hour of peril. I allude to this fact thus strongly because the. delay thus produced brings blame and censure upon this office which it does not merit. I venture to say that in these.cases it will be found, almost without exception, =the delay is not chargeable here. In my last annual report I spoke of the complex nature of these claims, and of the very careful investigation w.hich their adjustment requires, that neither the government nor its creditors may suffer. Tothe labor heretofore existing has been especially added, within the past year, the adjustment *of bounties, a matter abounding Avith difficulties; to the following, among the many, of-which I deem it my duty to call your attention : ° The 7th section of the act approved Febrtiary 24, 1864, provides that " any person now in the military service of the United States Avho shall furnish satisfactory proof that he is a mariner by vocation, or an able or ordinary seaman, may enlist into the navy under such rules and regulations as may be pre•scribed by the President of the United States: Provided, That such enlistment shall not be for less than the unexpired term of his military, service, nor for less than one year. And the bounty-money Avhicli any mariner or sea*man enlisting from the army into the navy may have received from the United States, or from the State in which he enlisted in the army, shall be deducted from the prizemoney, to which he may become entitled during the time required to complete his military service." It will be observed that, by this enactment, the accounting officers are required, in adjusting these. cases, to deduct from his prize-money the bounty which.the recruit may have received from the State, as Avell as that paid by the United States. Now, I submit that, in the first place, it is almost if not utterly impracticable to properly determine what amount of bounty was paid by the 'respective States to each recruit, as the sums were so various. This fact, too, would seem to cause an unjust discrimination,,as A, Avho enlisted in New York, 'and B, who enlisted in Pennsylvania, may each be entitled to an equal amount ^df prize-money; but the one may have entered the service under the inducement of a large bounty to save his State from draft, and thus Josesa large' -^proportion of what he earned by equal risk Avith the one not receiving sucliin= ducements. Again : it Avould seem that this matter of State bounty is one Avith Avhich the ^general government cannot properly interfere, as it evidently does by this pro• vision. It thus derives a benefit indirectly from the citizens of such States •who are, or have been, taxed to -meet the outlays of the State in the payment of large bounties, Avhile it receive^ the same advantage from those who may not •have been so taxed, and thus imposes a discrimination in the expenditures for the support of "the war, unless, indeed, it is the intent of the law to refund such amounts deducted from prize-money to the States paying the bounty. In that case much additional labor would be involved in the settlement of these accounts. One item of additional labor, consequent upon the close of the,rebellion, which has devolved upon this office, is that of answering the constant appealsfor iriforma\ tion in regard to missing relatives and friends Avho Avere attached to the naval REPORT O N T H E FINANCES.' 145 service. It would seem scarcely just to neglect these appeals, and yet attention thereto absorbs much time. It frequently happens that an industrious and competent clerk may be constantly engaged fur hours in determining a proper answer, for which, from those unacquainted with his work, he would receive only the credit of having written a short letter. ' I have more than once, in this report, adverted to' the vast and constantly inN creasing transactions of this office. So many s.eamen are and have recently been discharged, both from vessels still in commission and from those going out of commission—so many men, transferred from the army, are besieging the office for a settlement of their accounts—so many paymasters have closed their connexion with the navy and desire an immediate adjustment of their business, that these, ^ and many others, make a torrent of labor. This, Avith all the accumulations heretofore growing out of the war, rendered it altogether impossible for me, Avith my regularly appointed force of clerks, to despatch current requirements as fast as the public good and individual necessities imperatively demanded. I therefore informed you of these facts, and requested twejity-five temporary clerks to be assigned to this office. The larger portion of that .number have.been sent, but as business must increase for some time to-come, and as it is very important' that paymasters' and navy agents' accounts should be settled as soon as possible, in order to detect defaulters, collect balances, due the government, commence •suits against bondsmen while they can be found, and meet other exigencies connected with these accounts, I trust such force will be granted as Avill enable me to meet the emergency with all the promptitude; Avhicli is practicable. Durii?g the past year many new methods of expediting business have been adopted, and a thorough revision given to the various instruments and forms heretofore used, so as to insure ^economy of time and' correctness in result. I have endeavored to-carry out your excellent " Rules and Regulations o.f the Treasury Department," and have considered them to mean literally what they say. I do not think this strict interpretation is considered objectionable by any good anddesirable clerk. It is my decided opinion that the "Rules" should be enforced, and that employes should be aware that their infraction constituted an offence which surely subjected them to dismissal. It gives me great pleasure to bear emphatic testimony to the competency, faithfulness, and industry of the clerical force of this office, taken as a whole. To their industry and ability the office is indebted for its efficiency, and the amount of work Avhich they have performed during the past year is wonderfal, and not exceeded by the same number of clerks, anywhere. The extent of shirking in the office, I am happy to believe, is small; but a certain percentage does 'exist, and when flagrant Avill be reported to you."" In contrast with this disagreeable fact, I repeat my commendation of the diligence and competency of the very great portion of those under my supervision, and such clerksodeserve and will secure the good Avill of the department and bureau. In improving business details, in introducing emendations, in insuring promptitude, and in making the office proceed with despatch and accuracy, I have had the co-operation of the various chiefs of divisions, and especially the constant vigilance, active OA'-ersight, and judicious assistance of W. A. Cromwell, esq., my chief clerk, whose attention to his duties has been faithful and untiring. I.spoke in my previous annual report of the ladies AVIIO have been detailed to do* clerical duty in this office. I can truly repeat what I then said, that they have discharged the duties assigned to them Avith intelligence, industry, and commendable zeal. Their employment tends to break down that barrier which has so long debarred Avoman from occupations for which she Avas as Avell fitted as man, and from which she was excluded by an unjust prejudice. I can certainly say that those ladies who have been under my supervision have performed their work in /the most -satisfactorv manner. In ixij judgment, the employment 10 F 146 REPORT ON THE FINANCES. of females'is advantageous to the government in the way of economy, besides setting a good example in giving occupation to whatever persons are capable of doing thb work required. It should, however, be "understood by ladies who enter any bureau as clerks, that as sex was disregarded in their employment, so it; should not be pleaded for any relaxation or abatement of the customary rules and regulations, and they should take a pride in shoAving that the department did not misjudge in considering them competent, both physically and mentally, to make efficient and acceptable clerks. During the past year I haye issued a new digest of the " Rules in regard to , the transaction of business at the .office of the Fourth Auditor of the Treasury.'* This important Avork was executed by Mr. A. H. Mechlin, the law clerk of the office, and was performed in an admirable manner. It was essentially a new work, ncAvly arranged and 1;horoughly indexed, making, when issued, a complete manual of its various subjects. The increase of the business coming to this bureau, which I haA^e set forth, must inevitably continue for some time; but even when the more immediate influence of the rebellion no longer^operates, there Avill be a great and permanent enlargement in its operations from the extent of the cauntry, the developnient of new resources, the much larger number of vessels Avhich Avill always be kept in commission, and those other causes which affect likewise every department of the government. For these reasons I beg leave especially to recommend that the number of clerks now composing the office, in accordance with the "act to supply deficiencies," &c., approved March 14, 1864, be made a permanent organization. I have the honor to be, verv respectfully, your obedient servant, S T E P H E N J . W. TABOR, Auditor. Hon. H U G H MCCULLOCH, Secretary qf the Treasury. REPORT OF THE FIFTH AUDITOR, TREASURY DEPARTMENT, F I F T H AUDITOR'S OFFICE, October 20, 1865. S I R : During the fiscal year ending June 30, 1865, there have been adjusted in this office six' thousand two hundred and forty-five (6, 245) accounts, in the settlement of which one hundre'd and fifty thousand seven hundred and forty-five (150,745) vouchers, were examined, involving an amount of two hundred and thirty-six million one hundred and fifty-nine thousand two hundred and forty-two dollars and eighty-four cents ($236, 159,242 84;) and six thousand nine hundred and twenty-three letters were written. I take pleasure in saying that the gentlemen employed in the office have discharged their public duties with intelligence, promptness, and fidelity. The folloAving schedules are respectfully submitted. I have the honor to be, respectfully, your obedient servant, C. M. W A L K E R , Auditgr. Hon. H. MCCULLOCH, Secretary ofthe Treasury^ , ^ " •^ 147 EEPORT ON THE FINANCES'. A.—Statement of expenses of all missions abroad f o r salaries, contingent expenses, and loss by e^^change, from July 1, 1864, to June 30, 1865, as shown by accounts adjusted in this office. Salary. Mission. Contingencies. Loss by exchange. Total. / GREAT BRITAIN. C H A R L E S F.- A D A M S , minister. F r o m J u l y 1, 1864, to J u u e 30, 1865 $384 83 $16,655 00 C H A R L E S L . AVILLSON, secretary of legation. F r o m J u l y 1, 1864 to September 5 1 8 6 4 . . B. M O R A N , assistant secretary of legation. F r o m J u l y 1, 1864, to J u n e 30, 1865 454 03 .^ 2, 442 55 D. R . A L W A R D , assistant secretary of legation. F r o m November 16, 1864, to March 31, 1865 ' 543 13 20, 094 71 384 83 F r o m J u l y 1, 1864, to his death, December. 2, ]864 8, 447 63 668 14 $29 82 AVILLIAM L . D A Y T O N , jr., ass't secretary of legation. F r o m J u l y 1, 1864, to May 2 1865 1, 220 58 123 29 3 36 W I L L I A M L . P E N N I N G T O N , secretary of legation. F r o m J u l y 1 1864 to March 31 1865 2,194 36 732.97 49 86 JOHN BIGELOW, minister. F r o m December 21, 1864,' c h a r g 6 ; from March 15 to J u n e 30, 1865, minister 1 6, 516 96 1,622 08 1 54 18, 462 71 3,146 48 84 58 11, 430 00 757 00 17 54 13, 472 29 757 00 19 71 11, 430 00 648 45 $20, 479 54 FRANCE. A V I L L I A M L . D A Y T O N , minister. J O H N H A Y , secretary of legation. F o r 12 days, from J u n e 19 to J u n e 30 1865 . 83 18 ' 21, 693 77 PRUSSIA. N. B . J U D D , minister. F r o m J u l y 1 1864 to J u n e 30 1865 H . K R E I S S M A N N , secretary of legation. F r o m J u l y 1, 1864, to J u n e 30, 1865, a n d charg6 from J u l y 5 to September 10 1864 2, 042 29 2 17 14,249 do AUSTRIA. J . L . IslOTlJFJY,^ minister. F r o m J u l y 1, 1864, to J u n e 30, 1865 • G. AV. L I P P I T T , secretary of legation. F r o m J u l y 1, 1864, to J u n e 30, 1865 1, 740 00 13,170 00 648 45 R. H . P R U Y N , minister. F r o m J u l y 1, 1864, to December 31, 1864 3, 577 50 166 55 1, 452 00 A. L . C . P O R T M A N , interpreter. F r o m J u l y 1, 1864,^ to December 31, 1864 1,202 50 166 55 1,452 00 JAPAN. ^ 4, 780 00 . 13, 818 45 6, 398 55 MEXICO. T H O M A S C O R W I N , minister. F r o m J u l y 1, 1864, to September 19, 1864 W I L L I A M H . C O R W I N , secretary of legation. F r o m J u l y 1, 1864, to September 19, 1864 AVILLIAM H . C O R W I N , charge d'affaires. F r o m September 19, 1864, to J u n e 30, 1865 2, 584 00 400 50 76 01 4, 483 26 182 8'8 7, 399 60 258 89 7,155 00 1, 207 04 7, 658 49 BELGIUM. "H. S . S A N F O R D , m?m^er. F r o m J u l y 1, 1864, to J u n e 30, 1865 19 57 8, 381 61 '148 REPORT OK THE F I I S A N C E S . Statement of expenses of all missions abroad, ^.—Continued. Salary. Mission. > Contingencies. Loss b y exchange. 19, 530 00 $165 37 $12 03 41, 404 16' 1,410 70 .5,191 26 170 78 Total. . PERU C. ROBINSON, minister. F r o m J u l v 1 1864 to J u n e 30 1865 ITALY. | 9 , 707 40 • G E 0 R G , E ' P . M A R S H ; minister. F r o m March ^^7 1861 to Sentember 30 1864 . .' 42;814 86 SWEDEN AND NORWAY. J . H . C A M P B E L L , minister. F r o m J u l y 10 1864 to March 31 1865 TURKEY. 72 82 , 5, 434 86 •. • '•, E . - J O Y M O R R I S , minister. F r o m J u l y 1 1864 to March 31 1865 .' 5, 366 25 110 21 1, 701 1 0 ' 7,177 56 DENMARK. B. R. WOOT),'minister. F r o m J u l y 1 1864 to J u n e 30 1865 7,155 00 431 95 7,155 00 • 364 78 7, 519 78 7,155 00 529 72 7, 684 72 • i 7,582 95 ' SAVITZ^ERLAND. G. G. F O G G , minister. F r o m J u l y 1, 1864, to" J u n e 30, 1865 NETHERLANDS. J A M E S S . P I K E , minister. ' F r o m J u l y 1 1864 to J u n e 30, 1865 . . . . . CHINA. S. W . AVILLIAMS, secretary of legation. F r o m J u l y 1 1864 to Mai'ch 31 1*865 2, 390 00 PORTUGAL. J . E . 'RABN^.Y, minister • F r o m J u l y 1, 1864, to J u n e 30, 1865 .- > 7,155 00 1, 210 61 . 7,155 00 423 25 3, 577 50 225 90 .320 13 2, 710 13 ' 109 99 8,475 60 NICARAGUA. A. B . D I C K E N S O N , minister. F r o m J u l y 1 1864, to J u u e 30, 1865 7, 578 25 NEAV G R E N A D A . A. A. B U R T O S ^ minister. F r o m J u l y 1, 1864, to December 31, 1864 ^ 19 36 3, 822 76 • CHILL T . H . N E L S O N , ministet\ F r o m J u l y 1 1864, to J u n e 30, 1865 • 9,530 00 C. S. R A N D , secretary of legation. F r o m J u l y 1, 1864, to J u n e 30, 1865 693 91 ' ' 129 67 1, 455 00 10, 985 00 1, 685 21 , 693 91 1, 804 88 / 13, 483 79 HONDURAS. T H O M A S H . C L A Y , minister. F r o m J u l y 1, 1864, to December 31, 1864 ARGENTINE 3, 577 50 86 50 7,155 00 61 53 432 70 • 7,155 00 257 38 1, 015 82 8, 428 10 7,155 '00 559 80 19 "18 7,'733 98 3, 663 00 CONFEDERATION. R. C. K I R K , minister. F r o m J u l y 1,' 1864, to J u n e 30,1865 i -... . 7, 649 23 PARAGUAY. C. A. AVASHBURN, minister. F r o m J u l y 1, 1864, to J u n e 30, 1865 HAAVAIIAN I S L A N D S . J . M C B R I D E , minister. F r o m J u l y ] , 1864, to J u n e 30,1865 ... ...... REPORT O N ^ T H E FINANCES. 149. Statement o f expenses o f a l l missions a b r o a d , SfC.—Continued, x x Salary. Mission. Contingencies. Loss b y exchange. $7,155 00 $161 52 . $453 75 7,155 00 148 04 Total. ECUADOR. F. H A S S A U R E C K , minister. F r o m .Tul V 1 1864 to .Tune 30 1865 $7,770.27 VENEZUELA. E . D . C U L V E R , minister. F r o m J u l v 1 1864 to .Tune 30 1865 !' COSTARICA. 7, 303 04 • C. M. R I O T T E , minister. . 7,155 00 F r o m J u l y 1, 1864, to J u n e 30, 1865 87 15 551 10 7, 793 25. SALVADOR. J . R. P A R T R I D G E , minister. F r o m J u l y 1, 1864 to J u n e 30, 1865 6, 810 00 • • 437 99 7, 247 99' - HAYTI. B. F . W H I D D E N , commissioner. F r o m J u l y 1, 1864 to March 31, 1865 MIXED 5, 366 25 •. 88'75 5, 455 00 COURTS. C A P E TOAVN, S I E R R A L E O N E . C H A R L E S V. D Y E K , j^cdge. 2, 405 00 F r o m J u l y 1 1864 to J u n e 30 1865 W I L L I A M L . AVERY, arbitrator. F r o m J u l y 1, 1864, to J u n e 30, 1865 f..;... 1, 930 00 84 70 26 25 4,335 00 84 70 26 25 N E W YORK CITY. 4,445 95 > T R U M A N SMITH, jttdge. 2, 405 00 F r o m J u l y 1, 1864 to J u n e 30 1865 C. B R A I N A R D , arbitrator. F r o m J u l y 1,-1864, to J u n e 30, 1865..'. .... 980 00 3, 385 00 Total ...• . . . . 3, 385 00 / 286 546 88 B . — S t a t e m e n t o f t h e consular returns q f salaries, fees, a n d loss in exchange f o r the fiscal y e a r ending J u n e 30, 1865. , Consulates. NO. 1 2 3 4 '5 6 7 8 9 10 .11 }2 13 14 Antigua, West Indies. Amoor river Algiers Salaries. Fees.. $1,500 00 4315 47 $47 ^46 28 50 4,814 19 364 73 1,691 51 "iie*95 1,500 00 2,500 00 1,046 70 2,500 00 163 64 Antwerp Amsterdam .. Aix-la-Chapelle Ancona Alexandria Athens .'.. Amoy, China Apia, Navigator's islands. Aux Cayes Acapulco '...' Aspinwall , 250 00 3, 000 00 . 290 75 1,500 00 2,467 36 1,875 00 15 Bristol i). -.' 16' Belfast: '. 17 Bay of Islands, New Zealand. 1,500 00 2,000 00 750 00 607 32 517 892 3,105 Loss in exchange. 49 04 ]6 23 24 660 93 5, 065 65 • 85 91 72 64 290 75 141 49 9 81 6 00 150 REPORT ON THE FINANCES. Statement of consular returns of salaries, ^c-—Continued. Consulates. No. 18 19 20 21 22 23 24 25 26 27 28 29^ 30 31 32 Barbadoes. Bermuda Balize, Honduras . Bordeaux Barcelona Brindisi Bilbao .• -. Batavia Bergen-. , Breuien : • Basle Beyrut Bahia Buenos Ayres Bangkok, Siam... 33 Cardiff, Wales 34 Cork 35 Calcutta 36 Cape Town 37 Cadiz 38 Curftcoa 39 Constantinople 40 Cyprus 41 Canton ..42 .Cape Haytien 43 Carthagena... .. 44 Candia 45 Callao 46 Cobija 47 Coaticook, Canada. 48 Chin K i a n g . . . . 49 Clifton, Canada 50 51 Dundee... Demerara. 52 \ Elsinore 53 Erie, Canada. Salaries.. fl,609 86 1,500 00^ 1,125 00 2,000 00 1,500 00 1,125 00 1,500 00 l',000 00 1,500 00 3,000 00 2,000 00 2,000 00 Loss in exchange. Fees. $1,395 860 788 5,384 225 08 42 93 13 96 22 06' 230 64 43 25 2,029 75 2,943 00 278 02 2,000 00 1,116 66 3,432-14 ,200 66 1,500 00 2, 000 00 5, 000 00 1, 50.0 00 733 51 1, 654 90 5,270 21 1,000 00 3,879 57 1,000 00 375 00 154 89 3,166 03 500 00 .777 17 2,109 499 1,746 335 300 1,395 236 550 27 93 73 74 55 58 11 95 •"'446 47' 617 99 367 58 53 83 97 80 13 49 32 61 27 863 812 ,149 56 00 16 24 78 25 103 90 2,102 53 25 15 393 00 7,449 00 . 2,000 00 2,173 56 3,085 50 770 03 1,500 00 504 16 2 50 1,029 50 101 74 72 82 54 55 56 57 Funchal Fayal, Azores Frankfort-on-the-Main. Foo-Chdo 1,622 7^50 3,000 3,500 99 00 00 00 2 96 499 951,115 00 691 93 58 59 60 61 62 63 64 65 66 67 Genoa Glasgow :... Geneva Gasp6 Basin, Canada East. Guayaquil -i Gottenburg Galatz —' .Gaboon • Guayamas Gibraltar 1,585 3,125 1,500 i,500 750 1,500 1,404 1,125 1,796 1,500 60 37 00 00 00 00 30 00 28 00 424 19 3,978 55 602 00 4] 67 149 83 619 02 3 00 9 09 788 '89. 361 14 68 69 70 71 72 73 Hong-Kong. Halifax . . . . Havre Havana Hamburg Honolulu . -. 3,599 36 2,000 00 6,000 00 3,978 26 2, 000 00 4,000 00 3,124 29 3, 345 96 3,933 02 7,952 12 6,266 43 5,412 80 $104 17 109 66 92 69 10 22 24 56 539 50 38 67 68 61 io 04 127 88 11 54 120 92 36 28 151 REPORT ON T H E FINANCES. S t a t e m e n t of consular returns o f salaries, 8fC.—Continued. Consulates. Jerusalem. Kingston, Jamaica Kanagawa . .• Kingston, Canada West. Salaries. $1,500 00 2, 054 65 3, 000 00 876 36 Fees. $6 00 1,999 99, 732 21 r, 710 89 London Liverpool . . . Leeds... Lisbon Lyons La Rochelle . Leipsic Leghorn Lanthala . . . La Paz La Union . . . Laguayra ... Lahaina 7,500 00 19,807 44 7,500 00 '22, 899 76 ;2,613 14 1,463 00 • 1,500 00 381 28 3,486 41 4,328 00 1,990 60 178 46 1,668 95 2,911 00 1,746 58 ' 512 19 1,250 00 9 05 1,500 00 639 72 1,^25 00 232 40 1,400 00 .478 86 3, 000 00 260 68 Manchester Maracaibo ., Melbourne ., Malta...... Montreal . . . Moscow Marseilles . . Martinique . 3, 000 00 8^ 376 50 311 25 1,125 00 2,988 87 4,000 00 382 54 1,500 00 7,545 11 4,315 20 6 00 ,1,500 00 * 2,500 00 1,988 55 1,500 00 294 22 1, 500 00 471 /75 2,500 00 4,673 39 , 1,500 00 65 62 326 51 ^ 115 50 1,509 00 776 80 . 4, 857 15 71 73 250 00 1.6 50 593 02 7,701 14 1,500 00 89 57 1,000 00 1,342 10 1,000 00 333 99 184 52 2,500 00 Matans^as... Macao Munich Messina Monrovia..-i Mexico Matamoras . Manzanillo . Montevideo. Maranham.. Mauritius . . 407 62 1,121 27 947 14 230 03 - 81 00 , 425 17 110 78 Loss in exchange. . $174 77 ' 2 48 1,110 44 / 12 39 91 08 91 48 49 29 56 425 68 45 36 13 04 73 20 • 200 00 26 08 , 74 01 352 51 . ^ ' 56 65 116 29 24 96 Naples Nassau Newcastle . Nantes ..'.. Nice Nagasaki . Ningpo 1,500 00 1,973 46 1,500 00 1,500 00 1,500 00 3,000 00 750 00 Odessa Oporto J'. Otranto •. Omoa and Truxillo. 2,^000 do 1,500 00 375 00 750 00 168 89 158 98 ^6, 395 92 1,500 00 21,569 98 840 00 15 60J 12 61 1,500 00 750 00 1,500 00 622 25 500 00 22 00 232 85 683 37 74 02! Paris Prince Edward's Island... Port Stanley, Falkland islands Port Mahon Ponce, Porto Rico , Paramaribo Port au Prince Passu del Norte -. 8 75 58 37 80 61 211 97 110 41 46 10 36 00 152 REPORT ON T H E FINANCES. Statement o f consular returns of salaries, h^c.—Continued.' Consulates. No. Salaries. 130 131 132 133 134 135 136 137 Prescott, Canada East . Panama....! Pernambuco Para Payta ,. Pictou Palermo Piraeus $868 3,500 2,000 1,000 521 1,500 i;50o 750 138 Quebec. 1,277 65 139 Rio de Janeiro . 140 Revel..., i. 141 'Rotterdam..... 142 Rio Grande 143 144 145 146 147 148 149 150 -1.51 152 153 154 155 156 157 158 159 , 160 161 162 163 164 165 166 167 168 169 170 171 172 173 St. John, New Brunswick. St. John, Newfoundland . . St. Petersburg St. Paul de Loando . . . . . . St. Thomas St. Domingo St. Marc, Hayti St. Catherine .'. Santander w.. Sarnia, Canada •., St. Lambert, Canada. Singapore Santiago de Cuba San Juan, Porto Rico. . . . . Santiago, Cape de Verde~:. Santa Cruz ^ -. Stockholm...^....'..^....!I Stuttgard Spezzia. Smyrna ." Scio Shanghai Swatow, China San Juan del Norte and Punta Arenas. San Juan del Sur Sa^)anilla •... San tos, Brazil Stettin ..' 1. Southampton ..'. St. Helena St. John, Canada East Tehuantepec Tangiers Trieste Tampico Tabasco....' Trinidad de Cuba Trinidad Island . . Tripoli , Tunis Turk's Island..;... Tumbez, Peru Taranto , Tahiti-.'. Talcahuano........ Toronto 174 175 176 177 178 179 180 181. ,182 183 184 185 186 18,7 24 00 00 00 00 00 00 00 Fees. $3,673 . 1,845 630 664 125 1,387 946 26 ^ 3,'918 2 1,465 510 500 00 601 90 000 00 750 00 000 00 980 47 715 31 000 00 500 00 716 13 495 87' 950 55 500 00 000 00 750 00 875 00 500 00 353 75 000 00 500 00 500 00 000 00 500 00 000 00 952 94 500 00 500 00 000 00 000 00 500 00 404 17 4,449 578 ' 479 58 919 ' 107 130 345 19 2,557 539 354 812 832 66 190 250 665 14 602 375 4,137 361 738 57 478 55 153 137 813 614 500 000 000 500 276 ,500 ,500 00 00 00 00 24 00 00 , 000^ 00 ,671 30 83 33 ,250 00 000 00 741 67 00 51 65 50 49 15 04 50 662 11 00 00 00 50 6,000 2,000 2, 000 ^1, 062 Loss in ex- 59 00 25 43 * 537 94 1,358.54 29 16 4 19 437 79 1,003 73. 52 99 46 00 197 55 53 89 110 13 •164 61 ' 33 72 ^ 28 67 • 8 90 5 17 126 30 189 52 777 98 , 31 09 296 73 / 15 17 801 95 732 14. 811 90 576 56 211 95 493 37 701 06 4,213 08 93 03 153 REPORT ON T H E FINANCES. Statement o f consular returns o f salaries, (^r.—Continued. No. Salaries. • Consulates. $3,000 1,500 1,500 1,500 3,500 189 190 191 192 193 Valparaiso. Vienna Valencia . . Venice Vera Cruz. 194 Windsor, Canada. 195 196 Zurich . . . Zanzibar , 00 00 00 00 00 Loss in exchange. Fees. $2, 386 1,152 116 207 1,244 17 00 11 00 28 $3 67 73 52 57 94 65 31 900 80 12,884 59 1,014 46 119 88 123 87 345,053 48 287,108 00 13,708 16 Total amount of salaries adjusted and paid for 196 consulates for the year ending ' J u n e 3.0, 1865 -..^.l $345,053 48 Loss in exchange on same . 13,708 16 Fees returned from said consulates. 358,761 64 287,108 00 Amount paid by United States treasury ^71,653 64. REMARKS. No. . ' • 2. . 5. 8. , -9. 10. 11. 12. 13. ^ . ' - No returns. ,_ ' Including R. G. Barnwell's transit home. A^ccounts adjusted once a year; no returns. ' Consulate transferred to Piraeus. Second quarter not received. •; -^ First, 2d, and 3d quarters 1865 not received. Difference due him on draft paid in currency instead of gold. L. S. Ely, transit from his post to San Francisco; G. M. Cole receiving instructions and transit to his post. . \ 14. Second quarter not received. ^ ^ 17. Second quarter not^ received. 18. E.. R. Sperry, twenty-nine days receiving instructions; nineteen days transit to his post; salary increased to $1,500. 20. Returns incomplete; thirty days transit home. , 32. A. J. Westerveld; no returns for.3d^and 4th quarters 1864; I. M. Hood, twenty-one days, including time receiving instructions. • „ 36. Including loss in exchange on several drafts. . 37. LossHn exchange incurred by A. I. Bensusan on account of delay in paying E. S. ^ Eggleston's drafts; returns not c6mplete from Eggleston from October 1, 1864, to . April 5, 1865. / • , .38. James Faxton, twenty days receiving instructions; eighteen days making^transit, and at his post. 39. C. W. Goddard, one hundred and seventy-seven days making transit from his post; John H. Goodenow, thirty days receiving instructions; sixty-two days making transit. to his post. The account embraces also that of Alexander Thompson, vice-consul, whose salary in this report is in addition to the rate of $2,000 per annum. 41. Difference on Mexican dollars and United States currency. / • • 44. No returns; ' ^' .511 p . S. Figzelmesy, eleven days receiving instructions; thirty-seven days making transit to his post. - 53. T. N. Blake, eighteen days receiving instructions; twelve days, including transit to his post and at his post. 54. Charles A. Leas, thirty-one days receiving instructions. , 57. First and 2d quarters 1865,not received. / 154 R E P O R T ON T H E FINANCES. 58. Including fifteen days in October, 1861, waiting his exequatur; W. L. Underwood, seventeen days transit home; J. M. Bailey, including receiving instructions, making transit, and at his post. 64. Returns incomplete. Oscar Malmros, sixteen days receiving instructions; seventy days making transit. 65. Including 2d quarter 1864; 1st and 2d quarters 1865 not received. 66. Including from December, 1863, to June 30, 1865. 68. Isaac J. Allen, thirty days receiving instructions. \ -^ 71. .W. T. Minor, thirty days receiving instructions, including, transit and at his post, from Novenaber 30, 1864, to March 31, 1865; 2d quarter not received; 75. J. N. Camp, transit home, thirty-two days. 77! S. B. Hance, twenty days receiving instructions; making transit one day. 80. J. W. Marshall, ninety-one days waiting for his exequatur in 1861 and 1862.; twenty days transit home. 82. James Lesley, fifty-four days transit home, including 2d quarter 1864. 83. Including 2d queu'ter 1864 ; Thomas P. Smith, receiving instructions twenty-nine days; transit to Ws. post thirty-three days. 84. T. Y. Dickinson, twenty-three days receiving instructions; seventeen days transit to his post. 85. J. Hutchinson, twenty-five days receiving instructions; thirty-four days making transit to his post., . . 86. Second quarter not received. ^ ' ' 88. Second quarter not received. ' 89. Charles A. Loehr's salary from January 25. 92. Second quarter not received. 95. J. F . Potter, twenty-two days receiving instructions; sixdays transit to his post. 96. Including 2d quarter 18.64; 2d quarter 1865 not received. 102.- Three quarters not received; Henry Toomy, twenty-eight days receiving instructions. 104. A. Hanson, forty days transit; 2d quarter not received. ^ 105. Returns incomplete. ^ . • 106. E. D. Etchinson, twenty-five days receiving instructions; A. Wood, fifteen days receiving instructions; forty days transit to his post. 112. Three quarters not received; T. Kirkpatrick, twenty-six days receiving instructions; six days transit to his post.' 115. Including 2d quarter 1864 ; 3d quarter 1865 not received. 116. Comprising the whole year of 1864; three quarters 1865 not received. 117. No returns from October 1,1864. > '120. Consulate no longer salaried. 121. Second quarter not received. ,, ' 122. Including the salary ofthe consular pupil; J. G. Nicolay, twenty-three days receiving instructions. 124. No returns. 126. Two quarters in 1865 not received. , 128. H. E. Peck, thirty days receiving instructions. 134. Joseph M. Havens, twenty-seven days making transit to his post; H. T. Whetmore, seventeen days transit home; returns incomplete. 138. W. H. F. Gurley, thirty days receiving instructions; seven days making transit to his post; 3d quarter 1864 not .returned. 142. A. Young, twenty days allowed waiting for his exequatur. ^ 144. C. O. Leach, twenty-five days at his post and transit home. 146. Second and 3d quarters 1864, and 2d quarter 1865, not received. 148. Paul T. Jones, three days receiving instructions; forty-nine days transit to his post; no returns from May 31, 1865. 149. No returns since February 24, 1865; J. M. Letts, twenty-three days receiving instructions. 152. J. L. Near, thirty days receiving instructions. _ ^ 153. W. Ii. Pluestis, twenty days receiving instructions, from December 1 to December 31, ^ making transit and at Ijis post. 154. Including transit to his post; 2d quarter 1865 not received. 157^ Comprising the whole year 1864; three quarters 1865 not received. ^ 158. Including 2d quarter 1864. 160. E. Klauprecht, ten days receiving instructions; twenty-four days making transit to his post. This account is from April 1, 1863, to June 30, 1865. 162. Second quarter not received.' 167. Third quarter 1864 not received; no returns. 173. G. T. Morehouse, Six days receiving instructions. 178. J. H. Mansfield, loss in exchange, difference paid in currency instead of gold; B. H. Sanders, eleven days receiving instructions; fifty-five days transit to his post; returns incomplete. 181. Accouuts not adjusted. 165 R E P O E T ON T H E FINANCES. 182. 184. 185. 186. 188. 194. 195. Accounts not adjusted. Deiiison Card, forty-one days transit home. ' A. J. De Zeyk, twenty days salary, now allowed, heretofore suspended; no returns. Including 2cl quarter 1864. D. Thurston's salary, commencing January 3, 1865. D. K. Hobard, eighteen days receiving instructions; nine days making transit to his post. Returns incomplete. C.—Statement showing the amount expended by the consular officer's of tlie United Statesf o r the relief of American seamen a t the consulates, the amounts ^received by them as extra wages a n d money of discharged searnen, a n d the ajnount of loss in exchange incurred by them in d r a w i n g f o r balances due, as a p p e a r s f r o m the adjustment in the F i f t h A u d i t o r ' s office of the consular accounts f o r the fiscal y e a r ending J u n e 30, 1865., Consulates. Acapulco... Alexandria. Alicante . . . Amoy , Antigua Antwerp . . . Apia Aspinwall Barcelona Batavia Belfast Belize Bermuda : Bombay ...i Bremen .' Buenos Ayres Cadiz. (Third and fourth quarters 1864 and first quarter of 1865 wanting) : Curacoa Calcutta-i. r Callao Cardiff 1...J Cape Haytien.^ Cape Town > . Cobija .^. Constantinople Demerara Falmouth Fayal ^ Gasp6 Basin Gothenberg ^ Genoa \ Gibraltar -,- - -'Glasgow Guayaquil ' Guaymas Halifax Havre Havana. (Third quarter of 1864 wanting). Hilo : Hong Kong Honolulu. (Drafts payable iu currency) Kanagawa. (Second quarter 1865 not yet received). Kingston, Jamaica Lahaina Receipts. $249. 00 ""9i'44 1,311 42 '"""72'GO' 90 819 '256 36 60 125 2,465 00 00 17 00 00 07 04 Expenses. Loss iu exchange. $226 00 28 29 60 96 39 49 10'08 583 28 ' 182 50 ^77 65 203 23 295 59 544 00 234 84 474 56 52 45 2,218 81 72 381 31 4,391 92 5,085 1,705 50 5,909 '223 405 73 36 1,967 261 00 22 87 48 84 272 114 00 374 ,1,687 95 4,288 36 00 17 15 456 701 99 43 • 184 "387'62" 177 9 488 . 69 98 59 3,106 10 1,455 360 00 284 2,309 01 753 41,127 8,008 23 60 00 50 14 50 64 468 00 I 36 $6 30 161 94 18 93 'i4"63 1 06 8,885 07 30 77 156 REPORT ON THE FINANCES. Statement—Continued. Receipts. Consulates. Lambayeque La Paz. . . J Leeds .i Leghorn " Liverpool London . Malaga Marseilles • Matanzas .•. Mauri tius Macao Manilla. (Second quarter of 1865 not yet received)Martinique . . . . Melboui'ne i . Monro'^ia I..-. : Montevideo-. Nagasaki. (Second quarter of 1865 not yet received) Nantes Nassau, Bahamas .. Newcastle-upon-Tyne Odessa . i • Palermo > Panama Paramaribo -.s Paris '. •.....,, Payta Pernambuco ..' Pictou .: Rio de Janeiro Rotterdam Singapore •- . . Shanghai S h effi e 1 d : Southampton St. Oath tirine, Brazil ."..,.. St. Helena St. John's, Newfoundland St. Petersburg i v.. Stettin : Stockholm Swatow . Sydney, Australia. (Third and fourth quarters 1864 and first quarter 1865 wanting) Tahiti Talcahuano .'.Tampico • Teneriffe Trinidad de Cuba Trinidad island . . . . . . . . Tumbez Turk's islands Valparaiso ' Victoria, Vancouver's island. (Second quarter of 1865 not yet received) Total •:. ,. $72 64 ie,570 553 120 106 112 90 36 00 108 90 1,788 127 363 91 75 50 90 07 170 54 825 70 77 60 3,857 259 2,089 10,154 31 61 34 09 216 00 1,586 30 . . 36 00 Loss* in exchange., $103 50 74 45 13 22 63 68 11,232 87 688 11 1,700 09 913 93 355 39 70 12 15 50 69 00 72 60 1,099 44 • 19 00 1,264 96 85 00 . 249 50 200 33 43 79 19 04 113 11 626 39 103 20 3 76 4,472 75 2,599 71 245 20 2,565 41 2,986 , 7,983 90 66 129 1,997 67 44 5 57 84 14 07 46 00 85 74 29 44 53 i, 147 4,2J0 9,700 1,270 58 25 53 1,374 105 11,688 14 12 25 00 50 00 24 64 99 79 ^ 200 99 684 00 1,530 00 1,800 00 68 73 210 00 9,636 69 $202 44 235 50 3 17 250 50 '' 1,149 73 83,446 91 Amount of disbursements and loss in exchange . : . . . Receipts Excess of disbursements over receipts 47 86 00 36 50 00 Expenses. 143,413 11 - - • 9,647 77' % ' 153,060 88 83,446 91 69,613'97 157 E E P O R T ON T H E FINANCES. D . — S t a t e m e n t shdwing the amount refunded to citizens, seamen, or their representatives, directly f r o m the treasury of the United States, d u r i n g the fiscal . y e a r ending J u n e '30, 18.65; the several sums h a v i n g been previously received' a t the various consulates. William. M. Henderson, seaman; wages refunded.. •. P.Pendleton, do. do. A. Drake, , do. do. W. & E . Woodbury, do. do. George Ennis, ' do. do. William Petty,^citizen, estate of 1 V. B. Porter, do. do. E.W.Gardner, do. do a . H . Miller, do. do Total : 1 ....1 $90 00 16100 28 00 87 12 34 00 1,866 48 2,705 62 201 34 2,165 64 7,339 20 E . — S t a t e m e n t showing the amount expended, by the United States f o r expenses incurred on account o f seanien c h a r g e d with crime. Fayal... Hong Kong Malaga-.--. Matanzas ....'. ^ $22 216 396 34 *... Total....- 10 96 34 89 ' 670 29 F . — S t a t e m e n t q f the number o f destitute Am.erican seamen sent to the United States, and. tlie amount p a i d f o r their p a s s a g e , f r o m the f o l l o w i n g [consulcites, d u r i n g the fiscal year ending-June 30, 1865. . Consulates. Apia Aspinwall Antwerp Antigua... Acapulco Baracoa: Batavia Bahamas Bermudas . f m n , , ..' ^alcutta Qape Town. Qape of Good Hope Qallao Pjuracoa rjardenas... ,-Qape de Verd island Amount. 1 91 1 7 11 $10 910 10 70 110 7 2 9 170 70' 20 120 1,186 25 2 1 1 7 1 880 670 ,. 20 > 10 10 70 10 Consulates. Cork.. Cardiff, Wales Cadiz '-. Cape Haytien No. of Amount. seamen. , 1 3 8 10 $10 37 80 310 Demerara Fayal Falmouth Guayam as Grand Cayman,- W. I . . , Gottenburg , Genoa .. — . . . . . . . Glace'Bay, Cape Breton Guysborough. Hamilton, Bermudas . . . 70' 95 1 2,459 10 9 1 2 2 1 6 90 10 20 20 10 42 i 10 158 REPORT ON T H E FINANCES. F—Continued. Consulates. No. of Amount. seamen. 29 93 4 24 1 $282 1,160 Inagua, Bahamas 5 110 Kingston, Jamaica 2 20 6 13 2 60 130 20 Havana Honolulu Havre Halifax Hong Kong London Liverpool Lingan, Cape Breton... Matanzas ^ Montreal Messina Marseilles Montevideo Malaga Mongonia, New Zealand Nassau Norfolk : Palermo Paramaribo Port Elizabeth Port au Prince Pernambuco .Panama Rio de Janeiro , , , , 2 1 . . 3 1 1 2 1 40 181 10 Consulates. No: of Aniount. seamen. 11 4 2 10 2 1 1 24 2 2 1 8 2 14 2 2 2 50 20 100 20 10 10 345 20 14 10 115 20 360 20 20 20 9 1 9 2 2 90 15 90 20 20 Victoria Vera Cruz Vancouver's island. Valparaiso 16 4 26 3 135 40 255 30 Yarmouth, Nova Scotia.. 35 350 1,044 12,820 Singapore Santiago, Cape de Verd. St. John, Newfoundland Shanghai St. Thomas, W. I St. Marc, Hayti , Smyrna St. Helena Sagua la Grande St. John, New Brunswick Sarnia, Canada West . .. San Juan, Porto Rico.. St. Michael, Azores . . . . Sisal ^ •--. Sierra Leone Sydney, New S. Wales:. St. Catherine 20 6 30 20 10 Talcahuano 25 Tampico 10 Tahiti Turk's islands... 34 4 310 Trinidad islands . 148 2 12 1 2 18 1 20 110 10 20 275 10 12, 120 Total G.—Stateme7it showing tJie amounts paid to assessors of internat revenue in the several districts of the United States for salary and contingent expenses for he fiscal year ending June 30,1865; the total amount paid assessors for stationery from September 1,1862, to June 30, 1865; and the number of persons assessed during the fiscal year ending ,Tu7ie 30,'1865, not including the sjjecial war tax list. . Tax. Salary. Net salary. Clerk-hire. States. Stationery, Printing and Postage and advertising. express. Total. Rent. Total stationery Names assess'd from Sept.i,'62, year ending to J u n e 30,'65. J u n e 30,1865. MAINE. 1st 2d 3d 4th Sth district-.. district district district district 1 .'.. . $3, 912 3, 403 1, 983 1,873 1, 500 46 55 67 25 00 $165 140 69 63 45 ].2, 672 93 Total 62 17 18 66 OU 483 63 $3, 746 3, 263 1,914 1, 809 1, 455 84 38 49 59 00 12,189 30 $1, 039 499 500 845 596 00 74 00 00 00 3, 479 74 $263 123 55 181 J60 35 32 01 35 11 783 14 $72 56 21 33 30 12 88 00. 50 87 214 37 $87 81 154 163 72 55 34 08 64 11 558 72 $240 100 75 .80 75 00 00 00 00 00 570 00 $5, 448 4,124 2, 719 3,113 2, 389 86 m 58 08 09 $521 13 232 55 121^6 331 79 355 99 11,112 *5, 776 7,967 6,181 9,756 17, 795 27 1,562 62 40, 792 hj O H NEW HAMPSHnJE. 1st district • 2d district 3d district Total 3, 454 27 4, 690 35 2, 390 14 142 70 188 80 89 49 3, 311 57 4, 501 55 2, 300 65 550 00 781 33 550 00 134 07 540 80 84 50 99 75 52 20 46 00 105 28 301 62 130 02 75 00 120 00 100 00 10, 534 76 420 99 10,113 77 1, 881 33 759 37 197 95 536 92 295 00 2, 024 91 2, 073 64 1, 646 83 71 23 73 67 52 34 1, 953 68 1,999 97 1,594 49 186 41 388 10 .. 313 75 106 23 56 21 333 35 38 88 10 00 159 91 •60 07 57 5 9 . 191 03 5, 745 38 197 24 5, 548 14 888 26 495 79 208 79. 308 69 4, 275 67 6, 297 50 . 3, 211 17 215 36 654 54 270 47 8,027 9,743 9,654 13, 784 34 1,140 37 27, 424 50 00 75 00 75 00 2,395 27 2, 586 87 2, 667 53 180 45 169 71 446 35 200 00 ' 7, 649 67 796 51 O izi W VERMONT. 1st district 2d d i s t r i c t . . . 3d district Total ' ^ . 8, 780 9,827 5, 339 23,946 O MASSACHUSETTS. 1st district 2d district 3d district 4th district 5th district 6th district 7thdi.strict 8th district 9th district 10th district ' : Total •^ 4, 694 4,180 4, 000 4,418 :. . 4,281 4, 017 4,507 4,000 4,485 4, 039 49 10 00 87 72 52 76 00 67 32 42, 625 45 ' 189 175 170 182 » 178 170 ' 184 . 170 184 171 95 30 00 57 29 52 93 00 18 17 1, 776 91 4, 504 4, 004 3, 830 4, 236 4,103 3, 847 4, 322 3, 830 4,301 3, 868 908 15 54' 1,187 .75 ^ 601 99 80 1, 700 00 3, 800 00 2, 536 20 00 2, 631 97 753 38 30 ' 581 35 43 • 1, 492 38 674 38 00 1, 484 00 635 14 1, 337 43 83 960 19 1, 549 25 00 626 82 1, 522 45 49, 1, 361 45 1, 696 00 15 40, 848 54 18, 401 23 9, 639 05 140 105 87 147 106 ^ 77 40 91 116 68 50 76 75 00 50 25 75 75 15 13 315 48 322 49 248 05 21 00 277 96 32 L 33 294 41 157 28 226 96 292 35 981 54 2, 477 31 225 250 500 450 . 212 262 100 300 200 175 00 00 00 00 50 50 00 00 00 00 2, 675 00 7, 281 6, 985 11,002 8, 239 6, 774 6, 666 6, 730 6, 888 6, 993 7, 461 42 04 00 65 12 46 56 47 87 08 75, 022 67 ' No return of names from this district for 1865, and the number given is for year ending June 30, 1864. 35 27 02 87 87 48 79 95 99 13 12, 580 20, 324 41,118 22,275 18, 528 19, 424 17, 748 20, 768' 16, 205 15, 257 12, 658 72 204, 227 1,219 868 3, 008 1,105 838 876 944 1,136 845 1,814 . CD Gi.—-Statement showing the amounts p a i d to assessors of internal revenue, 8fc.—Continued. O Salary. states. " Tax. Net salary. Clerk-hire. ' Stationery. Printing and Postage and advertising. express. Rent. Total stationery Names assess'd from Sept.i,'62, year ending J u n e 30,1865. to J u n e 30,'65. .Total. RHODE ISLAND. 1 .st district 2d district • Total 1 : $4, 054 82 ^, 306 80 $171 60 177 02 S3, 883 22 4,129 78 $2, 500 00 792 00 $321 92 •30 59 $16 75 34 00 $31 36 74 53 $500 00 143 00 $7, 253 25 5, 208 90 1407 85 129 87_ 21, 495 5,106 8,361 62 348 62 8, 013 00 3, 292 00 352 51 . 50,75 105 89 648 00 12, 462 15 537 72 26, 601 4,000 4, 000 4,000 3, 976 170 170 170 168 3, 3, 3, 3, 934 1, 200 999 1,037 474 403 254 330 96 258 116 185 133 100 250 37 665 635 402 356 40 57 60 87 13, 893 15, 975 13,846 13, 565 22, 213 23 2, 060 44 57, 279 7, 040 9, 022 12, 318 12,190 9, 949 10, 489 11,139 12, 075 10, 931 7, 495 6, 083 5,158 4, 007 9, 347 6, 651 2, 263 1,702 5, 578 2, 899 4,686 6, 430 4, 576 6, 919 4,145 3, 941 796 i, 566 "2, 010 2, 668 2,114 3,076 2, 587 3, 392 3,149 1, 586 §20 648 451 2, 636 1, 392 481 98 529 730 267 1,097 356 1,157 149 617 CONNECTICUT. 2d district 3d ^district 4th disti'ict . Total . -. 00 00 00 38 00 00 00 • 82 15,-976 38 678 82 4,125 60 4, 000 00 4,750 00 4,000 00 4,000 00 4-, 000 00 4, 000 00 4,000 00 4,000 00 4, 000 00 4,144 04 3,681 82 2,444 24 4,000 00. 3, 992 '62 •1, 500 00 1, 500 00 3, 887 47 1,819 23 3, 567 99 3,462 51 3,151 17 3,888-15 3,413 07 2.831 05 173 170 188 170 170 170 170 170 170 170 164 154 92 170 169 45 45 158 60 136 143 127 164 140 105 830 830 830 807 00 00 00 56 15, 297 56 00 00 99 45 4,171 44 18 19 57 40 31 33 13 24 20 25 87 75 1,462 34 103 07 634 974 1, 723 2,588 1, 496 1,947 2, 323 2, 676 2, 706 1, 202 . 803 618 297 1,656 802 411 47 30 L . 399 197 732 170 ],063 56 559 59 35 137 52 92''30 148 67 32 90 128 10 314 16 249 29 60 95 53 00/ 51 13 34 17 •48 10 97 64 126.25 63 92 03 99 657 57 75 00 00 50 521" 25 5, 5, 5, 5, 499 825 464 423 76 36 46 65 O H O N E W YORK. 1st di.^trict---.. 2d district 3d district 4th d i s t r i c t . . - ^ 5th district.. - ? <-. 6th district .-.7th disti-ict:8th distnct 9th district 10th district l l t h district 12th distriQt 1 13th district 14th district15th district 16th district..17t.h district 18th di.strict 19th district 2Uth district . y 21st district 22d district -. 23d district .24th district 25th district '- --.... . '. ' '...[ 76 00 00 00 00 00 00 00 00 00 59 08 20 00 63 00 00 53 96 42 1^ 56 40 64 35 3, 951 3, 830 4,562 3, 830 3, 830 3, 830 3, 830 3, 830 3, 830 3, 830 3, 979 3,527 2, 352 3, 830 3, 822 1,455 1, 4.55 3, 7^8 1,758 3,43L 3, 319 3, 023 3,723 3, 272 2. 725 84 00 00 00 00 00 00 00 00 00 45 74 04 00 99 00 00 94 27 57 39 61 75 43 70 1,950 3, 500 5, 2:J2 5, 000 3, 999 4,084 4, 000 4, 200 .3,812 1, 800 - 900 650 • 1,000 3, 200 1, 384 200 00 00 50 00 97 17 00 00 33 00 00 00 00 00 13 00 ""i,'2o6"66' 317 713 1, 800' 1, 000 a,800 600 491 00 00 00 00 00 00 67 . 80 40 71 52 59 48 56 98 20 40 88 72 96 25 45 29 46 46 33 50 14 99 19 60 97 50 71 - 117 46 94 28 11 38 24 25 22 52 80 73 98^ OD 75 25 : 194 80 83 123 90 94 62 00 58 00 46 368 . 37 210 289 201 208 163 320 122 99 126 222' 177 •227 102 71 125 74 50 95 41 34 16 60 97 56 98 47 81 42 78 65 12 89 34 67 79 2.50 500 625 500 500 500 625 750 ' 485 400 60 126 "^ • 100 400 195 75 50 150 85 ' 120 257 250 250 52 65 00 00 00 00 00 . 00 00 00 00 67 00 66 00 00 00 00 00 00 00 00 50 00 00 00 00 93 54 51 77 46 75 22 22 89 41 62 89 07 45 80 76 52 04 90 52 88 47 33 45 38 09' 04 42 64 34 90 82 37 37 ^8 16 47 54 75 87 65 86 83 48 31 55 56 32 94 27 14, 891 16, 938 22, 995 30. 507 ' 22; 802 ^ 27,390 - 16,435 25, 892 13,165 13, 954 8, 738 15, 835 10,910 29, 692 20, 089 5, 840 8,586 14, 468 13, 599 13, 944 *10, 576 12, 313 17, 411 *9, 512 12, 527 o CQ 26tti 27th 28th 29th 30th 31st 32d districtdistrict.. district:, districtdistrict. district. district.. 2,519 33 2, 298 99 4,000 00 3,163 33 • 4, 292 77 1, 324 09 5, 500 00° Total. 2,423 3? 2,21.4 05 3,830 00 3, 038 28 4,114 27 1,288 18 5, 294 00 600 00 949 35 1,139 84 933 33 2, 905 00 155 00 7, 500 00 83 65 275 25 219 53 184 39 665 76 157 82 2, 798 75 4, 495 60 106, 761 87 67, 017 29 30, 778 98 600 00 800 00 1,350 00 800 00 3, 425 00 102 816 842 917 808 95 84 170 125 178 35 206 96 94 00 05 50 91 00 55 80 30 01 94 29 11 25 173 15 53 66 33 00 90 42 87 41 113 56 07 81 48 00 71 00 102 92 200 00 331 25 75 00 500 00 • 45 00 750 00 3, 362 62 3, 758 73 5, 657 72 4,329 73 8, 399 18 1, 813 37 16. 431 75 220, 800 88 4,298 50 199 410 307 409 1,172 195 3, 225 77 .38 64 59 43 39 98 14, 973 11, 077 "17, 812 14,783 24, 323 9,461 42, 620 40, 406 31 544, 057 NEW JERSEY. 1st 2d 3d 4th Sth district-. district-. district.. district.. district.. 2, 352 57 3,520 32 3, 680 57 3,684 .10 4, 000 00 Total. 17, 237 56 DELAWARE . 87 146 154 154 170 63 00 02 20 00 2, 264 94 3, 374 32 3, 526 55 3, 529 90 3,830 00 711 85 16, 525 71 147 58 3, 404 18 4, 038 27 3, 830 00 4,000 00 3,830 00 3, 830 00 3,995 83 3, 830 00 3,898 32 5,068 35 2, 708 33 635 89 2, 048 75 3,364 65 1,200 00 850 00 3, 319 50 3, 369 78 975 00 3, 399 65 875 00 3,549 25 • 1, 000 00 4, 587 71 969 00 2, 173 83 600 00 2, 583 48 1,000 00 3,155 17 626 42 1,455 00 391 25 2, 623 67 315 63 1, 455 00 400 00 2, 530 76 675 00 3,531 53 800 00 3, 657 25 455 00 3, 830 00 2, 912 33 3, 719 27 1, 200 00 2,124 13 500 00 34 06 79 93 15 6,^75 00 1, 278 58 24 80 65 05 43 79 48 202 39 164 50 158 69 80-95 354 17 686 01 50 64 64 111 63 448 59 161 125 200 200 .387 94 00 00 00 50 3, 258 94 5, 382 57 6,148 49 5, 717 57 8, 595 03 29,102 60 181 89 118 75 16 30 49 50 114 05 38 00 55 25 119 93 27 99 25 00 62 56 34 05 285 57 341 67 155 15 207 60 105 83 71 05 78 73 75 16 134 89 193 03 217 31 13 50 68 31 138 75 500 00 500 00 500 00 500 00 500 00 144 17 50 00 256 25 222 90 100 50 150 00 100 00 175 00 100 00 153 75 50 00 50 00 60 00 40 00 37 50 60 00 300 00 200 00 65 00 70 91 54 50 77 8,791 12, 256 17, 390 *12, 064 37, 382 4, 671 42 87, 883 253 1, 210 881 1,177 1,147 12,566 PENNSYLVANIA. 1st district. 2d district, 3d district, 4 th district, 5th district., 6 th district, 7th district., 8th district9th district, 10th district., l l t h district., 12th district.. I3t.h district., 14 th district.. 15th district., 16th distx-ict-. 17th d i t r i c t . . 18th district., iPth district.. 20th district., 21st district.. 22d district., 23d district., 24th district.. 000 00 000 00 000 00 000 00 266 96 125 00 510 15 462 63 515 55 546 99 704 47 772 07 257 25 687 87 289 65 500 00 724 62 500 00 632 38 685 81 811 60 000 00 883 44 204 34 170 00 170 00 170 00 170 00 .198 61 76 25 145-50 143 13 145 77 147 .34 155 22 184 36 83 42 104 39 134 48 45 00 100 95 45 00 101 62 154 28 154 35 170 00 164 17 80 21 Total. 80, 080 78 3,214 05 76, 866 73 " 912 49 633 36 615 35 836 63 946 .36 393 15 .480 04 166 97 125 86 255 27 234 22 809 91 336 83 326 75 -211 40 57 01 128 27 • 5 00 249 33 120 07 258 18 703 51 170 83 331 22 35, 021 2' 9,308 01 9^ 11 66 48 . 57 52 33 35 43 27 27 00 5 25 33 50 53 83 18 75 38 50 47 00 14 75 64 88 22 75 28 63 37 50 40 75 114 25 93 63 27 00 208 92 42 10 20 20 1,231 92 2,629 18 9, 389 17 9, 079 34 9,112 75 9,136 30 9,321 56 3, 368 89 5,127 93 4, 651 22 4, 809 93 4, 683 22 5, 257 54 6, 855 29 3, 455 56 4,282 71 4, 275 32 2, 052 94 3, 233 80 2,035 9L 3, 744 23 4, 775 76 4,674 74 7,968 26 5, 400 51 3,179 30 4,815 07. 129,872 18 * No returns of names from these districts for 1865, and the. numbers given are for v e a r ending J u n e 30, 1864^ 72 13 34 94 32 56 35 44 52 52 40 07 79 66 89 66 45 38 41 64 59 87 12 84 34, 571 19, 386 20,125 21, 948 14, 951 17, 790 17, 212 14, 237 17, 703 15, 644 12, 708 l l , 891 9,412 11, 211 12, 154 -8, 464 *6, 404 8, 081 7, 901 16, 735 8,507 17, 937 1.5,105 9,261 18,014 61 349, 33g 2, 007 2,815 1,757 1,686 1,418 646 552 ' 363 329 310 327 835 424 600 406 9?^ 2.39 78 368 230 378 1,464 292 380 O H O w Q GQ G,—Statement showing the amounts p a i d to assessors of internal ^'cvenue, ^c.—Contiuued. Salary. Net salary. Tax. Clerk-hire. States. Stationery. Printing and Postage and advertising. express. Rent. Total stationery Niimes assess'd from Sept.i,'62, year ending to J u n e 30, '65. J u n e 30,1865. Total. MARYLAND. 2d 3d 4t.h Sth district district district district $1, 500 3, 604 4,000 3,212 3,233 . Total . D I S T R I C T OF C O L U M B I A . . . WEST VIRGINIA. $45 150 169 118 131 00 21 99 64 68 $1,455 3, 454 3, 830 3, 094 3,102 00 01 01 25 00 " $600 1,200 2, 465 242 464 $390 127 1,224 46 58 00 00 31 00 00 14 96 86 73 80 . $96 107 61 40 $74 13 29 83 57 22 28 38 24 15, 550 79 615 52 14,935 27 4,971 31 1,848 49 305 12 3, 802 91 156 62 3, 646 29 , 1, 000 00 357 98 95 98 2, 868 30 113 41 2, 754 89 800 00 106 20 86 20 1, 500 00 45 00 1, 455 00 500 00 96 02 27 00 4, 368 30 158 41 4,209 89 1,300 00 202 22 113 20 201 72 6 05 195 67 i, 500 66 1,500 00 45 00 45 00 1, 4.55 00 1, 455 Op 3, 201 72 96 05 3,105 67 3,182 1,896 3,830 3, 830 2, 372 1,238 . 17 00 40 27 20 $75 250 525 112 50 00 00 00 50 00 $2. 594 5, 141 8,181 3, 640 3, 772 31 19 86 13 24. $544 271 1,719 134 143 57 38 64 49 19 *12,112 18,248 32,156 11, 615 5,537 257 04 1, 012 50 23, 329 73 2, 813 27 79, 668 4 50 420 00 5, 524 75 477 89 16, 587 98 99 60 00 3, 906 28 218 63 8,561 40 80 100 00 2,218 82 147 90 4,417 139 79 160 00 6,125 10 366 53 12, 978 448 37 252 70 139 O H O ^ Ist district 2d district (no r e t u r n s ) . . 3d district Total 00 22 00 89 68 : w t-H VIRGINIA. ; 2d district, (no returns) 3d district 4th district. : Total , . ..." 252 70 169 30 78 87 36 93 45 20 15 00 21 95 300 00 144 00 2, 576 23 2, 495 02 212 01 84 77 3, 074 6. 320 1,350 00 500 87 82 13 36 95 444 00 5, 519 62 549 48 9 533 1, 650 1, 000 1,570 933 900 340 58 274 29 308 60 351 43 189 28 192.75 5, 430 3, 502 6,145 5, 554 3,829 1, 688 377 369 807 504 189 192 600 00' 750 00 KENTUCKY. 1 st 2d 3d 4th Sth 6th district district district district district district Total ' - - ,.... 3, 313 1,964 4,000 4,000 2, 474 1,279 40 72 00 00 36 98 17, 032 46 130 68 170 170 101 41 73 23 00 00 37 50 681 83 67 49 00 00 99 48 16, 3.50 63 75 00 60 66 00 • 6, 055 01 1,656 93 104 75 23 16 30 75 55 50 220 10 121 191 57 113 133 53 65 30 00 86 30 15 670 26 135 140 275 250 • 210 187 00 50 00 00 00 50 1,198 00 65 58 50 70 12 38 26,150 93 84 52 17 73 28 75 8,980 16, .599 19, 590 10, 381 4, 731 3, 861 2, 441 29 64,142 o 02 MISSOURI. 1st 2d 3d 4th Sth 6th district district district district district, (incomplete). district 4, 000 00 1,500 00 3, 493 76 1, 609 78 170 45 144 58 00 00 68 14 3,830 00 1, 455 00 3, 349 08 1, 551 64 5 81 187 87 Total. 10, 797 22 423 63 10, 373 59 district.. district.. district.. district.. district.. district.. district.. district.. district.. district-, district.. district.. district.. district.. district.. district.. district.. district., district., 4, 000 00 4,000 00 3, 375 00 4, 596 70 1,747 69 3, 711 23 3, 935 68 1,51.4 28 4, 392 41 3, 422 33 3, 328 40 4, 630 65 3, 431'74 1, 500 00 1,500 00 1,500 00 1,500 00 4,000 00 2, 338 43 170 00 170 00 138 75 171 60 57 38 137 41 166 78 45 71 163 59 141 10 136 42 174 44 134 92 45 00 45 00 45 00 45 00 170 00 86 92 Total. 58, 424 54 1st district.. 2d district.. 3d district.. M t h district*. Sth district.. 6th district.. 7th district.. . 8th district.. 9th district.. • 10th district., l l t h district.. 1, 500 00 2, 530 39 3,543 70 3, 732 48 1,851 92 3, 655 89 3, 047 54 2, 747-52 1,125 00 1, 242 66 1,125 00 1st 2d 3d 4lih 5th 6th 7th 8t.h 9th 10th llth 12th 13th 14th 15th 16th 17th ISth 19th Total. 193 68 26,102 10 3, 830 00 3, 830 00 3, 236 25 4,425 10 1,690 31 3, 573 82 3, 768 90 1, 468 57 4, 228 82 3, 281 23 3,191 98 4, 4.56 21 3, 296 82 1, 455 00 1, 455 00 1, 455 00 1, 455 00 3, 830 00 2, 251 51 56,179 52 45 00 96 51 144 55 156 61 70 09 147 80 120 90 107 36 33 75 37 28 33 75 993 60 1, 4.55 00 2, 433 88 3, 399 15 3, 575 87 1,781 83 3, 508 09 2, 926 64 2, 640 16 1,091 25 1, 205 38 1, 091 25 25,108 50 3, 395 83 600 00 1, 326 00 297 83 1,123 148 66 46 5, 619 66 1,481 05 3,669 00 1, 089 33 1,575 00 588 SO 210 75 500 00 1, 0.30 75 350 00 883 SO 650 00 105 00 • 964 13 589 59 328 50 519 02 429 00 400 00 1, 998 99 829 74 1,099 75 157 07 . 456 38 335 89 403 20 111 75 149 47 247 15 434 51 260 07 146 40 571 68 237 02 151 79 119 73 146 27 38 S3 320 45 257 60 16, 710 80 5, 644 71 88 72 55 75 58 21 40 15 00 00 50 00 78 00 67 00 00 4# 00 66 63 S3 00 4, 678 67 444 213 410 465 495 188 296 222 165 96 75 40 40 89 72 45 29 73 21 37 35 09 88 32 18 44 95 15 655 570 438 400 302 107 600 816 128 284 375 39 133 124 33 34 78 111 94 149 22 69 20 79 75 50 65 00 25 75 86 00 27 153 46 20 50 49 50 21 00 79 98 59 57 88 97 189 13 206 00 122 73 147 51 23 91 29 16 181 20 153 16 292 00 113 97 94 89 51 79 72 00 181 98 1,1.34 44 2,108 95 27 00 77 50 30 45 12 75 31 25 n 00 8 00 107 75 93 33 70 50 16 SO 47 75 97 30 127 70 21 SO 65 12 16 50 671 95 105 121 237 167 113 31 93 50 34 158 28 97 57 20 32 66 00 06 00 79 87 00 499 108 300 31 99 00 00 00 8, 947 05 2, 465 81 5,207 01 1,975 54 2, 086 62 306 61 214 69 46 75 *32, 512 11,264 *27, 796 5, 646 45 00 346 46 95 15 983 99 18, 941 87 2, 749 82 77, 218 500 00 300 00 100 00 100 00 85 00 73 33 120 00 SO 00 100 00 SO 00 100 00 125 00 92 50 40 00 74 70 36 00 100 00 300 00 127 50 9,133 .50 5, 475 90 5, 559 26 5, 603 06 2, 627 48 4,470 78 5, 344 98 2, 258 45 5, 873 61 4. 265 21 3, .599 54 6, 375 72 4,399 54 2, 280 04 2,313 67 2,233 16 2,198 78 6; 541 94 3, 697 83 1, 818 60 477 38 786 92 396 89 475 90 230 05 330 94 333 68 577 13 263 07 205 48 921 10 366 32 364 89 .189 36 230 46 63 01 527 36 441 12 31,561 16, 905 19, 768 *12, 764 7,894 7,873 18, 679 *8, 288 *11,896 *7, 988 5,954 10, 962 i r , 055 11,743 8, 197 8,942 *12, 620 19, 584 15, 572 2, 474 ()3 84, 252 45 8, 999 66 248, 245 106 25 55 26 64 00 84 00 94 10 250 00 37 50 210 00 31 50 50 04 56 25 1, 038 90 2, 775 75 3, 501 86 4, 642 75 4, 763 58 2, 803 81 4,132 69 4, 050 79 4,067 25 1,472 88, 1, 860 31 1, 567 00 35, 638 67 *• No returns of names from these districts for 1865, and the numbers given are for year ending J u n e 30, 1864. 486 474 604 593 629 274 347 348 200 177 44 44 33 89 76 60 69 74 78 92 20 10 13. 9.37 9,663 9,108 8,261 13, 789 12, 686 8,189 11, 586 13, 287 7, 309 16,105 4,182 45 123, 920 o H O o G.—Statement showing the amounts p a i d to assessors of internal revenue, Sfc.—Continuecl. States. Salary. Tax. $4, 000 3, 731 2, 370 3, 412 4,000 2, 077 1,500 3, 616 2, 462 2, 097 1, 500 3, 433 2, 087 $170 129 88 140 170 73 45 150 92 74 •45 139 74 Net salary. Clerk-hire. ^ Stationery. Printing and Postage and advertising. express. Rent. $132 65 62 57 153 23 27 67 90 .3 82 52 25 $500 12.5 122 60 133 200 120 187 100 75 48 99 60 Total stationery Names assess'd from Sept. 1, 62, year endiug to J u n e 30,'65. J u n e 30,1865. Total. ILLINOIS. 1st 2d 3d 4th Sth 6th 7th 8th 9th 10th llth 12th 13th district. disti'ict.-. district district district district district district district.. district district.. district district.. .' . Total 00 86 18 10 00 86 00 21 13 29 00 30 93 36, 288 86 00 78 50 59 00 89 00 81 40 86 00 42 39 1,394 64 $3, 830 3,602 2,281 3,271 3, 830 2, 003 1, 455 3, 465 2,369 2, 022 1,455 3, 293 2,013 00 08 68 51 00 97 00 40 73 43 00 88 54 34,894 22 $3, 500 00^ 465 00 566 66 589 50 1,633 00 350 00 700 00 596 00 900 00 342 00 500 00 16 34 146-00 $996 408 114 69 • 326 329 376 154 442 186 .627 163 193 48 85 50 7005 25 23 95 87 95 98 05 93 10, 304 50 4,390 79 00 00 91 00 34 00 00 50 00 00 00 00 00 10 25 00 50 00 85 00 25 75 00 50 45 50 $139 48 163 36 79 90 164 99 121 46149 81 302 31 95 89 125 29 173 12 140 91 75-74 842 15 1,732 26 1,830 75 76 314 122 145 108 46 206 106 75 30 60 26 $8, 958 4, 805 3,311 4,128 6, 240 3, 028 2, 828 4, 773 3, 999 2, 754 2,886 3,'765 2, 514 58 66 11 11 38 53 04 41 24 67 60 63 71 53, 994 67 20 74 64 22 75 60 13 19 07 61 42 85 33 $37,882 13, 048 12, 247 11, 697 10, 848 10,955 9,980 13,951 10, 297 11,311 7,675 10, 906 6,521 ,; 6,147 75 167,318 $1, 617 516 270 114 462 465 456 227 496 246 691 329 253 o O MICHIGAN. 1st 2d 3d 4th Sth 6th district district district' di-!trict district district 4, 000 2, 008 1, 905 1,500 1, .500 1,125 : Total 00 69 72 00 00 00 12, 039 41 170 69 65 45 45 33 00 51 28 00 00 75 428 54 3,830 1, 9.39 1, 840 1, 4.55 1, 455 1, 091 00 18 44 00 00 25 11, 610 87 1, 624 519 600 280 666 450 00 90 00 50 66 00 286 267 253 32 124 23 32 80 90 40 47 29 4,141 06 988 18 1, 372 618 400 487 435 369 118 207 195 33 96 250 34 18 58 26 28 88 30 90 00 85 00 60 95 17 34 65 71 28 25 25 00 00 00 25 • 254 65 814 10 503 75 65 50 52 20 54 • 79 81 112 218 90 89 206 350 150 96 SO 56 72 6, 057 3,166 2, 949 1, 970 2, 442 1,725 82 20 68 40 84 67 18, 312 61 719 498 407 100 239 93 04 59 76 15 10 36 \ 20, 349 14, 6.53 14, 575 7,344 11, 317 *9,988 • 2, 058 00 78, 226 290 431 341 72 312 468 15 29 64 53 2491 17, 527 10, 174 6,734 8,182 6,182 5, 506 1,916 76 54,305 WISCONSIN. 1st 2d 3d 4th 5tb 6th district district district. - . J disirict district district .-•. Total 3, 928 1,796 1, 500 1, 500 1,125 1, 500 20 32 00 00 00 00 11, 349 52 166 59 45 45 33 45 41 82 00 00 75 00 394 98 3, 761 1,736 1, 455 1,455 1,091 1,455 79 50 00 00 25 00 10,954 54 97 00 00 50 00 00 3, 682 47 79 15 82 22 57 61 902 16 • 35 25 00 05 05 75 321 45 11 23 77 58 47 48 798 64 00 00 00 '00 25 00 774 25 5, 750 2, 874 2, 417 2,136 1,822 2, 432 01 13 59 35 59 84 17, 433 51 • > o IOWA. 1st 2d 3d "4th Sth 6th district district district district district district 42 79 35 00 00 00 2, 774 08 2, 914 04 2, 886 86 1, 455 00 1, 455 00 1,455.00 700 440 500 300 350 422 13,4.31 54 491 56 12,939 98 2, 712 50 1.500 00 1, 499 99 45 00 44 99 1, 455 00 1,455 00 2, 999 99 89 99 1, 500 00 45 00 2, 888 3, 035 3, 007 1, 500 • 1, 500 1, 500 = Total.... 50 83 21 00 00 00 114 121 120 45 45 45 00 00 00 00 00 50 418 125 144 409 48 408 89 21 18 71 15 63 1.52 00 83 25 62 30 44 00 27 50 43 05 216 1.58 185 112 88 91 75 28 94 90 70 00 93 00 .50 00 96 00 48 00 54 00 .*144 00 4, 354 72 3, 770 78 3, 875 28 2, 369 61 2, 023 35 2,564 18 1,554 77 412 10 853 57 485 00 445 00 500 00 58 60 415 57 78 00 70 37 93 95 80 95 2. 910 00 945 00 474 17 148 37 1, 455 00 1, 200 00 250 93 95 95 • 644 160 319 455 89 516 19 8L 79 98 10 19 17, 099 10 102 12, 371 *9, 600 *5, 006 3,806 18, 957 92 2,188 06 57, 984 100 00 112 SO 2, 230 55 2, 634 39 138 88 550 62 *5,112 7,056 174 90 212 SO 4, 864 94 689 50 12,168 >dO Pi H 188 59 240 00 3, 430 47 422 90 8, 258 O ^ MINNESOTA. 1st district 2d district . ^ Total ... KANSAS CALIFORNIA. =0 Ist 2d 3d 4th Sth district, (unadjusted) district district district district .... 3, 040 3,130 3,130 3,110 00 00 00 00 122 126 126 125 00 50 50 50 2, 918 3,003 3, 003 2, 984 00 50 50 SO 2, 250 1, 934 3,116 1,062 00 • 15 00 00 648 608 526 . 172 44 41 36 88 295 397 664 277 62 00 29 37 179 172 307 106 13 83 36 60 •' 450 808 799 340 00 25 00 00 6, 741 19 6,924 14 8,416 51 4, 943 35 1, 088 44 1,251 23 1,318 72 618 .53 . *6, 000 *1,800 *1, 800 *2, 600 *1, 500 12, 410 00 500 50 11,909 50 8, 362 15 1,956 09 1. 634 28 765 92 2, 397 25 27, 025 19 4,276 92 *13, 700 OREGON 3, 060 00 122 97 2, 937 03 1,500 00 227 60 220 00 44 45 510 00 5,4.39 08 448 54 *6, 952 NEBRASKA...... 1, 500 00 45 00 1, 455 00 50 00 49 67 . 31 50 72 61 144 00 • 1, 802 78 74 67 *2, 888 2, 043 47 72 15 1, 971 32 999 99 381 55 612 00 63 78 110 00 4,138 64 554 00 Total w w i^ ^, a CQ DAKOTA 0 NEW MEXICO... * No returns of names from these districts for 1865, and the numbers given are for year ending June 30, 1864. Ox G.—Statement showing the amounts p a i d to assessors of internal revenue, Sfc.—Continued. Salary. States. UTAH. . $2, 500 00 Stationery. Printing and Postage and advertising. express. Rent. Total stationery Names assess'd from Sept.i,'62, year ending to J u n e 30,'65. J u n e 30,1865. Net salary. Clerk-lure. $95 00 - $2, 405 00 $852 00 $319 20 $171 50 $53 92 $300 00 $4,101 62 $566 07 2,316 Tax. Total. COLORADO..- 6,189 SO 175 95 6, 013 55 1, 9^8 00 579 96 508 95 166 78 525 00 9, 792 24 647 21 *4, 384 NEVADA 3, 080 00 124 00 2, 956 00 1, 266 45 287 75 466 00 169 14 600 00 5, 745 34 422 13 '^2, 744 WASHINGTON 3,130 00 126 50 ^3,003 50 450 00 9 75 535 00 28 00 144 00 4,170 25 162 75 • *2;816 MONTANA 1, 664 40 63 25 1, 601 15 139 82 13 30 245 00 1,999 27 139 82 IDAHO W o i . O LOUISIANA 3, 571 43 151 78 3, 419 65 4, 398 47 1, 248 11 215 83 2 25 4, 919 23 3,441 13 192 32 138 14 4, 726 91 3, 302 99 144 00 2, 450 93 739 16 252 55 84 00 233 50 8^30 8, 360 36 330 46 8, 029 90 2, 594 93 991 71' 317 SO 82 30 9, 284 31 1, 937 71 17, 966 480 00 308 75 6,174 07 6, 631 02 739 16 319 85 4,487 11, 743 788 75 12, 805 09 1, 059 01 16, 230 ^ TENNESSEE. 1st district 2d district Total _ * No returns of names from these districts for 1865, and the numbers given are for y e a r ending J u n e 30, 1864. " N O T E . — I n some of the districts the salary and commissions exceed the limit-of $4,000 prescribed b y law,.the.excess being commissions accrued in previous years, and not paid in the adjustment of previous years. • . Assessors'"bills for stationery paid b y collectors are included in the table, so far as they have come to the knowledge of the office. CO EECAPITULATION. Salary. Net salary Tax. Clerk-hire Stationery States. N e w Hampsliire Massachusetts . W e s t Virginia. . Kentucky ... Ohio . Illinois .1 . - Jviuisas Nebraska Territory U t a h Territory Colorado Territory Nevada W a s h i n g t o n Territory Idaho Territory Louisiana Total . $12, 672 93 10, 534 76 5, 745 38 42, 625 45 8,361 62 15, 976 38 111,257 47 17, 237 56 3,551 76 80, 080 78 15, 550 79 3, 802 91 4, 368 30 3, 201 72 17, 032 46 10, 797 22 58, 424 54 26,102 10 36, 288 86 12, 039 41 11, 349 52 13, 431 54 2, 999 99 1,500 00 12,410 00 3, 060 00 1, 500 00 ... $483 63 420 99 • 197 24 1, 776 91 348 62 678 82 4,495 60 711 85 147 58 3, 214 05 615 52 156 .62 158 41 96 05 681 83 423 63 2,245 02 993 60 1,.394 64 428 54 394 98 491 56 89 99 45 00 500 50 122 97 45 00 $12,189 30 10,113 77 .5,548 14 . 40, 848 54 8, 013 00 15,297 56 106, 761 87 16, 525 71 3, 404 18 76, 866 73 14, 935 27 3, 646 29 4,209 89 3,105 67 16, 3.50 63 10, 373 59 56,179 52 25, 108 50 34, 894 22 11,610 87 10, 954 54 12, 939 98 2, 910 00 1, 4.55 00 11,909 SO 2,937 03 ' 1, 455 00 $3, 479 74 1,881 .33 888 26 18,401 23 3,292 00 4,171 44 67, 017 29 6, 975 00 1,278 58 35,021 27 4, 971 31 1, 000 00 1,300 00 1, 350 00 6, 055 01 5, 619 66 16, 710 80 4,678 67 10, 304 50 4,141 06 3, 682 47 2,712 SO 945 00 1, 200 00' 8,362 15 1, 500 00 50 00 $783 14 759 37 495 79 9, 639 05 352 51 1,462 34 30, 778 98 3, 487 27 448 59 9,308 01 1, 848 49 357 98 202 22 500 87 1,656 93 1, 481 05 5, 644 71 2, 999 21 4, 390 79 988 18 902 16 1,554 77 474 17 250 93 1,956 09 • 227 60 49 67 Printing and Postage and advertising. express. $214 37 197 95 208 79 981 54 50 75 103 07 2, 568 24 354 17 32 95 1,231 92 305 12" 95 98 113*20 82 13 220 10 134 SO 1,134 44 671 95 842 15 254 65 321 412 148 95 1,634 220 31 45 10 37 95 28 00 50 612 171 508 466 535 13 00 50 95 00 00 30 $558 72 536 92 308 69 2, 477 31. 105 89 657 57 4, 298 50 686 01 181 89 2,629 18 257 04 4 50 139 79 36 95 670 26 349 08 2, 108 95 1,141 44 1, 732 26 814 10 798 64 853 57 174 90 188 59 • 765 9244 45 72 61 3, 080 00 3,130 00 1, 664 40 72 95 175 124 126 63 15 00 95 00 50 25 1,971 32 2, 405 00 6, 013 55 2, 956 00 3, 003 SO 1, 601 15 999 99 852 00 1, 998 00 1,266 45 450 00 381 55 319 20 579 96 287 75 9 75 139. 82 3, 571 43 8, 360 36 151 78 330 46 3, 419 65 8,029 90 4, 398 47 2, 594 93 1, 248 11 991 71 215 83 317 50 2 25 82 30 229, 549 11 86, 958 72 15, 501 70 23,159 90 2,043-47 2, 500 00 6,189 50 572, 442 61 22, 498 24 549,944 37 63 53 166 169 28 78 92 78 14 00 Total. Rent. Total stationery N a m e s assess'd from Sept.i,'62, year ending to J u u e 30,'65. J u n e 30,1865. $570 00 $17, 795 27 295 00 13,784 34 200 00 7, 649 67 75, 022 67 2,675 00 12, 462 15 648 00 22, 213 23 v521 25 9, 376 00 220, 800 88 29,102 60 1, 074 44 5, 464 94 118 75 4, 815 07 129,872 18 1, 012 50 23, 329 73 420 00 5, 524 75 . 160 00 6, 125 10 444 00 5. 5'-9 62 26,1.50 93 1,198 00 18,941 87 983 99 84,252 45 2,474 03 35, 638 67 1, 038 90 S3, 994 67 1,830 75 18, .312 61 503 75 17,433 51 774 25 18, 957 92 485 00 4,864 94 212 50 3,430.47 240 00 27, 025 19 2, 397 25 5, 439 08 510 00 . 1,802 78 144 00 110 300 525 600 144 245 00 00 00 00 00 00 788 75 . 37, 835 18 $1, 562 62 1,140 37 796 51 12, 658 72 537 72 2, 060 44 40, 406 31 4, 671 42 801 83 18,014 61 2,813 27 - 477 89 ^ 366 53 549 48 2,441 29 2, 749 82 . 8, 999 66 .^ 4,182 45 6,147 75 2, 058 00 1, 916 76 2,188 06 689 50 422 90 4, 276 92 448 54 74 67 00 07 21 13 75 82 2,316 4, 3S4 2,744 2,816 9,284 31 12, 805 09 1, 937 71 1, 059 01 17, 966 16, 230 942, 948 98 128, 942 74 2, 454, 659 4,138 64 4,101 62 9,792 24 5, 745 34 4,170 25 1, 999 27 554 566 64-7 422 162 139 40, 792 27, 424 23, 946 204, 227 26, 601 • 57,279 544, 057 87, 883 12, 566 349, 338 79,668 16, 587 12, 978 9, 533 64,142 77,218 248, 245 123, 920 167, 318 78, 226 • 54, 305 57, 984 12, 168 8, 258 13, 700 6.952 2,888 o H O o cn 168 REPORT ON THE FINANCES. H.—Statement of disbursem.entsfor salaries and contingent expenses in collecting taxes, Sfc, in insurrectionary districts during the fiscal year beginning July 1, 1864, and ending June 30, 1865. District. Salaries. .-.. $10, 3 . ^ 33 9, 950 00 8, 722 82 10, 452 72 8, 799 62 8,100 01 4, 562 08 Sotith Carolina 'Florida Tennessee Arkansas T01al \.. ..... District. South C a r o l i n a . . . . Florida Tennessee North Carolina 60, 942 58 Tax. Net salaries. Stationery. Office rent. $436 04 ^9, 963 50 385 01 • 9,567 29 349 17 . 8, 373 65 397 10 10. 055 62 331 62 8, 468 00 311 32 7, 788 69 182 48 4, 379 60 2, 392 74 58, 596 35 Printing and • Surveying. Miscellaneadvertising. ous. • $371 72 395 14 Total 793 86 153 54 1,064 30 Total. 193 54 T a x on surv'rs' salaries. $44 21 2 30 66, 363 67 46 51 $68 23 39 71 4, 366 68 1, 348 94 Arkansas $40 00 $14, 644 43 10.170 64 8i 566 55 608 34 11, 095 30 8, 676 57 566 4 i 8, 447 10 66 25 4, 763 08 $4,179 98 126 70 60 00 27 00 $61 00 1 80 132 90 250 80 208 57 92 00 • 317 23 REPORT OF THE SIXTH AUDITOR. O F F I C E OF THE AUDITOR OF THE TREASURY FOR THE P O S T O F F I C E DEPARTMENT, October 19, 1865. S I R : In accordance with the uniform custom.of this office, I respectfully submit the subjoined statement of the clerical labors performed in this bureau during the past iiscal year. • The forthcoming annual report of this bureau to the Postmaster General will exhibit in detail all that pertains to the financial transactions of the Post Office Department.. S U M M A R Y O F P R I N C I P A L LABORS, VIZ : The postal accounts between -the United States and foreign governments have been promptly and satisfactorily adjusted up to the latest period. Thirtyfive thousand three hundred and seventy-four corrected quarterly accounts of postmasters have been re-examined, copied, restated, and mailed ; one hundred and three thousand four hundred and-twenty-seven letters were received, indorsed, and properly disposed of; eighty-five thousand one hundred and fiftytwo letters were answered, recorded, and mailed; fourteen thousand B.ve hundred and ten drafts issued to pay mail contractors; three-thousand and six warrants to pay mail contractors. The number of folio-post pages of correspondence recorded, viz: Two thousand six hundred and seventy-two pages in collection book ; one hundred and ninety-eight pages in report book ; two hundred and forty-three pages in suit book j six hundred and seventy-five pages in mis- REPORT ON THE FINANCES. ^ 169 cellaneous book. Forty-nine, miscellaneous accounts were reported for payment; one hundred and twelve accounts for advertising were reported and paid ; two hundred and fifty-one accounts of special agents were adjusted and paid; two thousand four hundred and seventy letter-carriers' accounts were settled; four hundred and ninety-three thousand four hundred and eight dollars and sixty-four cents was paid to letter-carriers; three thousand two hundred and thirty-seven dollars and eight cents was paid to attorneys, marshals, clerks of the United States courts, &c. ' = o MONEY ORDER DIVISION. Seven hundred- and twenty-four letters were written and mailed; two hundred and ninety-eight of this number were recorded in letter-press book; four hundred and twenty-six of this number were not recorded. The transactions of this branch of the public business involved the amount of two million five hundred and five thousand dollars. PAY DIVISION. Sixteen thousand and forty-six accounts of mail contractors were adjusted and reported for payment; fifty-three thousand nine hundred" and six collection orders were transmitted to mail contractors; seventy-six thousand three hundred and forty-two postmasters' accounts were examined, adjusted, and registered ; two hundred and seventy-six thousand two hundred and fifty-three dollars and sixty-nine cents collected from special and mail messenger offices ; two million one hundred and forty-two thousand and ninety-three dollars and five cents aggregate amount of drafts issued to pay mail contractors; two million three hundred and twenty-eight thousand six hundred and one dollars and forty-eight cents received of postmasters by mail contractors on collection Orders ; two million four hundred and thirty-three thousand three hundred and eighty-six dollars and one cent aggregate amount of warrants issued to pay mail contractors; seventy thousand four hundred and sixteen dollars and eleven cents paid for advertising; fifty-three suits were instituted for the recovery of balances due the United States, amounting to the sum of sixty-four thousand and seventy dollars; sixty-four judgments were obtained in favor of the United States ; twenty-five thousand one hundred and ninety dollars and seventy-two cents were collected by suit from late postmasters; forty-one accounts of attorneys, marshals, and clerks of United States courts were reported for payment; sixteen thousand three hundred and six accounts of special mail carriers, mail messengers, and local mail agents were adjusted. C O L L E C T I N G DIVISION. The collecting division has had charge of the following number of accounts, viz : Twenty-two thousand and fourteen accounts of present postmasters; twenty-eight thousand accounts of late postmasters whose terms of office expired ; five thousand eight hundred and ninety-four accounts of postmasters who became late. The balances ascertained to be due the United States from late postmasters amounted to I $1, 222, 320 27 Of this amount there has been collected $289, 239 21 Credited on vouchers 6, 372 83 Charged to su.-pense account -107 71 • 295,719 75. Amount remaining for collection 926, 600 52 170 REPORT ON THE FINANCES. Five thousand four hundred and forty-eight accounts of route agents were settled and reported for payment; seventy-five thousan'd four hundred and sixteen dollars and ninety-eight cents collected from mail contractors by *' collection drafts " for over-collections made by them from postmasters ; seven thousand nine hundred and eighty-three accounts of late postmasters having balances due to them in the southern States, and those having credit balances amounting to five dollars and under in the other States, have been closed by suspense, amounting to fifty-five thousand four hundred and one dollars and fifty-one cents ; one thousand and fifty-one accounts of late postmasters having balances due to them have been audited and reported to the Postmaster General for payment, amounting to thirty-three thousand nine hundred and thirty-six dollars and seventy-six cents. ^ , The compilation of that portion of the Biennial Register which is prepared in this office, and which has heretofore constituted nearly three-fourths of that document, is now nearly completed, and will be ready for delivery to the public printer on the 31st instant. The preparation of this volume, and the annual report to the Postmaster General at the same time, has imposed great additional labor on this bureau, requiring the services of many of its clerks during extra hours. In addition, many duties of an« important character have been discharged requiring much time and labor, which it would not be practicable to particularize in this report. I have the honor to be, sir, very respectfully, J . M. McGREW, Acting Auditor. Hon. HUGH MCCULLOCH, Secretary of the Treasury. REPORT OF THE COMMISSIONER OF CUSTOMS. . TREASURY D E P A R T M E N T , Office of Commissioner of Customs, October, 1865. SIR : In ob<^.dience to your letter of the 10th instant, addressed to me, I have the honor to present my annual report. The business of this office has been greatly increased during the past year, and especially since the occurrence of the great events brought about by our victorious armies, culminating in the breaking up of the rebellion, the extension of the national laws and authority over the rebellious States, and the reopening of the ports of those States, the appointment of officers of the customs, and the resumption of national commerce. The ports of Norfolk, Richmond, Charleston, Savannah, Mobile, Pensacola, Appalachicola, Galveston and others in Texas, Wilmington, Newbern, Plymouth, and others in North Carolina, were opened soon after the restoration of ^ peace, and officers of customs duly appointed But upon taking possession ofthe custom-housfes at each of these and other ports, it was found that few or none of the records, books, furniture, or property of any kind formerly belonging thereto remained ; everything had been carried aAvay or destroyed. Considerable expense has been incurred in replacing some of this property, though no more has been purchased or supplied than could not be dispensed with. The appointing of entirely new officers at these several ports, scarcely one of whom had ever had any knowledge derived from experience of the duties of the position he assumed, and which are intricate and perplexing even to one who has had much experience and practical knowledge of them, has thrown much extra care and labor upon this office, and put in requisition no small amount of patience to get these custom-houses into regular, systematic, working order, and to aid the officers to acquire such a knowledge of their duties and of the REPORT ON THE FINANCES. 171 revenue laws as will enable them to administer the latter with tolerable cor;? rectness: perseveranc^e and patience are still required to bring about such a state of things as should exist. With the restoration of the unity of the nation, and the opening of the southern ports to the commerce of the world, comes the necessity of guarding the whole southern coast against illicit trade, for which our* high rates of duties upon foreign goods hold out a very strong temptation, and for which the numerous bayous and inlets of an extensive coast sparsely settled afford such facilities. Notwithstanding the efforts which have been made to prevent smuggling onthe northeastern coast and the northern and northwestern frontier, it has been carried on to a considerable extent, and to that extent lessened the receipts from imports. Several special agents have been employed by the sanction of the department to stop or check this nefarious trade, who, together Avith most of the collectors on that frontier, as well as on the northeastern coast, have been commendably.vigilant, active, energetic, and faithful in their efforts to ferret out, arrest, and punish those 'thus engaged in defrauding the government. Considerable quantities of smuggled goods have been seized, forfeited, and sold, and the proceeds divided between the government and the officers of customs entitled to shares ; and several persons engaged in this unlawful and demoralizing business have been arrested, tried, convicted, and sentenced to fine and imprisonment under the act of 1842. This act authorizes courts, upon conviction of any one of smuggling, to impose a fine of not over five' thousand dollars, or sentence him to imprisonment for a term nof exceeding two years, or both. The impression among those who engage in this reprehensible business has been, that the possible loss of the goods attempted to be smuggled was the only loss or penalty they would incur in case they were detected; and this was liitle regarded, since, like blockade-runners, they could well afford to lose two or three ventures out of five, provided they succeeded in running in the other two or three. Under this idea, I blush to record the fact that many, nay, I fear, a majority, of the people living very near the frontier line between this nation and the British Provinces have apparently been disposed not only to give countenance, aid, and assistance to the smuggler, and to conceal him and his goods from the United States officer^,but to become partners inthe frauds thus practiced against their own government. It may be thought an evidence of superior skill and merit in a community of bandits for one of their ^ number to rob a fellow-being, and evade the clutches of the officers of justice ; and so he who can successfully cheat the government out of a few hundred or a' few thousand dollars by evading the revenue laws and those whose duty it is to enforce them, may be looked upon with admiration by those who think it not only no harm, but really an act of merit, to rob the public treasury; an honest man, however, would not willingly cast his lot in the midst of such a community. It is vain to think of stopping smuggling by merely seizing and forfeiting the goods smuggled. In the first place, not more than one-tenth, and possibly not more than one-twentieth of the goods attempted to be smuggled are. seized, as the facilities of running them in and escaping detection are so great that even with the keenest vigilance and the utmost activity the contrabandist has greatly the advantage of the officer. Something more is necessary, then, to prevent this illicit traffic. The act of 1842, as I have said, imposes a fine or imprisonment, or both ; but while the law fixes the maximum of each, to wit, ^ye thousand dollars and two years'imprisonment, it leaves it discretionary with the courts to impose a merely nominal fine, and to dispense altogether with imprisonment. I would respectfully recommend that the law be so altered as to impose a fine of not less than one hundred dollars, or imprisonment for not less than two months; the maximum of fine to remain as at present, and the max 172 REPORT ON THE Fi:5TANCES. imum imprisonment to be left at two years. Also, to authorize any officer of customs to arrest, and take before some proper officer, any person found in the act of smuggling, or in possession of smuggled goods, or where there is probable cause to believe such person to.be engaged in smuggling. With such a law, and with the strenuous co-operation of the courts, smuggling might be made a very hazardous as well as unprofitable business. Some of the courts on the northern frontier have shown a just appreciation of the importance of arresting this illicit traffic, and of teaching wholesome lessons to the smuggler, while others have let him off with a very insignificant fine. Considerable extra expense has necessarily been incurred in preventing this contraband trade along the northern frontier during the past year, but this has been largely counterbalanced by moneys paid into the treasury arising from the sales of goods seized and condemned on account of being smuggled; the receipts being about ^ve dollars to one of expenses, exclusive of the amount distributed to officers of the customs as their shares of the forfeitures. In regard to the Atlantic coast I am unable to speak so accurately. Along that coast smuggling is carried on, if at all, more in vessels arriving from foreign ports, or by means of our own coasters which go out to sea, or to some out-ofthe-way island, where foreign goods are transferred from vessels from the British provinces or other foreign ports, and by these coasters taken into port, not being subject to the same.restrictions on entering as vessels coming from foreign ports. To check and stop this evasion of the revenue laws the department depends, to a considerable extent, upon the efficiency and vigilance of the revenue cutters ; but having no control over these, I am not well informed of their operations or success in the preventive service. Having reason to believe that a more rigid examination of the baggage of passengers and immigrants arriving on steamers and other vessels from Europe, Havana, and other places, than had prevailed, would result in discovering considerable quantities of dutiable goods among, and intended to be passed as, baggage, I took measures, a few months ago, to have this done. The result has shown that I was not inistaken, the duties at a neighboring port collected upon such goods having risen, under this close inspection, from less than one to about six thousand dollars per month. I may be permitted here to remark, that one great stumbling-block in the way of a strict enforcement of the revenue laws is the want of earnestness and conscientiousness in the discharge of their duties by many officers of the customs. They do not feel that the interests of the governraent are their own, or the obligation of being faithful and vigilant. I do not know whether this is the general rule or the exception ; but I am happy to know that there are some the reverse of this, being in every respect zealous and efficient, and ever-watchful of the public interests. It is cause of regret that political conflicts should ever cause the removal of such men from the public service, to be succeeded, it may be, by others of an opposite, character. It is my firm conviction that if the most competent, trustworthy, sober, and faithful officers could be retained in the public service, on account of theii; fidelity and competency, and the incompetent, idle, and worthless discharged, from time to time, on account of their incompetency and worthlessness, the public customs-revenue service Avould be infinitely better conducte'd than it has been for forty years past, and at a greatly reduced expense.The expenses of collecting the revenue have for many years exceeded, and of late years more than doubled, the amount fixed by law in 1849. It may be asked, why has this been allowed ? The answer is, iDecause the business of the country has greatly increased, and because various acts of Congress passed since the one above mentioned have thrown large additional burdens upon those • expenses. Prices of labor and materials have also been much enhanced, requiring a corresponding increase of compensation ; and an increase in the number of inspectors, &c., at the various ports has become necessary by an increase REPORT ON THE FINANCES. , 173 of the duties to be performed. Formerly the contingent expenses of collectors, ,surveyors, &c., and their clerk-hire, salaries of deputies, &c., were paid out of the emoluments of their offices—these emoluments arising mainly from fees. But these fees were established when one dollar would purchase more than two will now. The fees- have remained stationary, while labor and materials to be paid for out of them have advanced. The consequence is, that there is now a deficit where there was formerly a surplus, and this- deficit h^s to be made up by other moneys, which are charged to and go to swell the expenses of collecting the revenue. I respectfully recommend that Congress be asked to increase the fees at least fifty per cent. I beg leave to call your attention to the fact that there are now two classes of revenue officers whose services could, in my judgment, be dispensed with without detriment to the public interests. These are the naval officers and surveyors, both of whom receive large salaries and emoluments, without performing adequate services, or incurring much responsibility. The naval officer (so called from the fact that similar duties to his were performed under George I I I , in the 'colonies, by an officer of the navy designated for that purpose for the time being) was intended to be a cheek upon the collector; but practically he is no check whatever. His salary at the seven designated ports is five thousand dollars a year, besides his share-of fines and forfeitures, which may or may not amount to a large additional sum. He has many clerks, besides a deputy, and the work they perform is but a duplication of that performed in the collector's, office. I have not been"* able to perceive that there is any less accuracy in the accounts of collectors at ports where there are no naval officers, than where there are; and have, therefore, been unable to perceive that it is of the least utility to the government. The surveyor is next in rank and emolument to the naval officer, his'salary being but five hundred dollars a year less, and he sharing with the collector and naval officer a portion of all fines and forfeitures, though Jiis responsibility is very light, and he is wholly subordinate to the collector. The duties performed by this officer could, I think, be quite as well performed by some one to be designated by the collector, and for a very much less compensation than is now allowed to surveyors. ,No- naval officer or surveyor has ever been allowed at any of the ports on the northern frontier, nor has it ever been perceived that their services were needed there. I feel it my duty, looking upon these offices as unnecessary, and only a burden upon the country, to recommend that Congress be asked .to dispense with the first entirely, and with the latter at all ports except, peihaps. New York. In making this recommendation I must disclaim having any unfriendly feeling towards the. present incumbents of these offices, for several of whom I have great personal regard; but viewing the offices in the light I do, I am not at liberty to withhold an expression of my opinion. It is well known to those familiar with custom-house business, and many others, that there have been those who held these offices for many years who were seldom seen in the customhouse, and whose duties were mostly, if not entirely, performed by deputy. I t may be a very antiquated notion that official duties and responsibilities should bear a just'proportion to official emoluments; but I cannot but think such a rule is in accordance with the spirit of republican government. There are a great number of old accounts on the books of this office unclosed, and showing balances for and against collectors and other officers of the customs. Many of these show equal balances for and against the individuals under different heads : for instance, there raay be a balance standing against A in his disbursement account, while a balance of precisely the same amount stands in his favor in his emolument account; and thus, while he owes nothing to the government, his accounts cannot be closed, there being no power underthe lar/, as it now stands, to offset the one against the other, and thus close the accounts 174 REPORT ON THE FINANCES. on the books. It therefore frequently appears that individuals are defaulters to the government when they are not. I recommend that Congress be asked to pass a law to meet the case. . But there are many balances also standing on the books which are due from former officers; some of them have been, by my direction, looked,after and are in a fair way to be collected; the others will be attended to as speedily as possible. Since the date of my last annual report, the labors of the division of "commercial intercourse" and **captured and abandoned property," of this office, have been prosecuted with unremitted attention. Tc attempt a full exhibit of the work performed, or an enumeration of the difficulties with which the division has had to contend, would require a transcript of the records of the division in detail. It is, however, due to the clerks therein employed, that I should say that, notwithstanding the many, and in many instances insurmountable difficulties, they have faithfully performed their duties, and in a manner, I hope, to meet your commendation, as the statements herewith transmitted will in part show.^ If these statements are not as complete and satisfactory as could be desired, the cause may be attributed to circumstances not within the control of this office', but, in some degree, to the frequent changes of instructions to the agents of the government, which were deemed necessary; the fact that these agents were scattered over a wide space of country; that they found it difficult to understand their instructions, and to carry them out; and the great difficulty there was in communicating with the department, and the department with them. ^ There has not been for a great number of years any uniformity in keeping the various accounts required to be kept by collectors of customs. The modes of keeping these are, consequently, almost as numerous as the collectors, each port having books peculiar to itself. As there should be a uniform system at all the ports, I am having prepared such a system, and also forms for various uses, which I shall have the honor to submit for your approval. When such a system and such forms shall be established, I respectfully recommend as a measure of economy,* as well as uniformity, that books for these various accounts, and all blanks, be provided by the department for the use of such officers of customs as may require them, to be paid for as they are now paid for, out of the emoluments ofthe offices to which they are sent. I am quite snre that a very considerable saving might be made by adopting this plan. The amount of duties refunded since my last report, the papers for which pass through my hands, is two hundred and.fifty-five thousand six hundred and ninety-eight dollars and fifty cents, ($255,698 50,) namely: to satisfy jiidgments recovered against collectors for excess of duties exacted in accordance with instructions from the department, two hundred and thirty-seven thousand and seventy-six dollars and one cent, ($237,076 01;) to satisfy claims in cases where no suits were commenced, eighteen thousand six hundred and twenty-two dollars and forty-nine cents, ($18,622 49.) I respectfully call youi^ attention to the complexity of the laws relating to revenue from customs. The acts passed by Congress in 1799, relating to this subject, were, it is' understood, drawn up with much care by some one or more, fully conversant with the subject, and were, for the circumstances of the country and the condition of our commerce and navigation, as perfect a system as could be devised. But a loug period of time has elapsed since then, and most remarkable changes have come over the country, demanding from time to time changes' and amendments, which have again and again, perhaps, been changed and amended, until what was once a complete and admirable system, working most harmoniously, has become such a piece of complex and mended machinery as to make it very difficult to comprehend its various parts, and much more to reconcile their incongruities. To amend these would seem to be but putting patch upon patch without improving them. The task of adapting them to the present condition of the countiy 175 EEPORT.ON.THE FINANCES by amendmonts is a hopeless one; the whole should be recast in a new codv^, and this could only be properly done by men who have had much experience in administ(.']ing these laws, and who have had opportunities to observe and most sensibly to feel their defects, and who have the ability, natural and acquired, to perform the task in a manner creditable and beneficial to a nation second to none in commercial importance and the extent of its navigation. If not thus performed, they had better remain as they are, much as they need codifying. At the time these laws were chiefly enacted the channels of commerce were confined to bodies or streams of water, and ports were established where vessels arrived; now, commerce breaks away from these channels and sweeps over plains, mountains, and valleys, wherever it listeth; centres of trade and commerce spring up far from water-courses, and it now becomes necessary to establish ports of entry upon those overland comraercial highways, and to provide for inspecting foreign goods imported in cars, and treating these in the same manner that we treat foreign vessels laden with merchandise. I have no occasion to ask for more clerks, but a re-classification of those I have would add much to their efficiency. I have more of the first class and less ofthe fourth than should be assigned to this office. The following statement will exhibit, in the briefest space, the amount of work performed in this office during the past year: Tabular statement of accounts received and passed in the office qf the Commissioner of Customs during the financial year 1864-'65. Period. ra Amount. ID July, 1864 August, .1864 September, 1864 October, 1864 .. November, 1864 December, 1864 January, 1865.. February, 1865. March, 1865.... April, 1865 May, 1865 June, 1865 . Total 475 273 135 203 321 273 239 235 212 164 256 169 213 252 187 280 344 336 201 291 236 Ibi 232 178 368 592 596 345 530 992 651 748 980 619 929 994 203 115 457 335 307 318 337 299 388 371 604 563 315 328 327 246 3J8 306 238 446 302 378 342 433 142 134 175 147 134 185 135 113 182 135 149 208 $951, 699 769, 103 843, 374 936,551 908, 795 774, 802 669, 366 466,220 734,791 1,814 758 769, 012 899,710 83 41 82 84 84 51 68 30 48 90 99 33 325 368 296 295 362 421 256 397 575 596 594 506 16 18 18 18 19 19 •18 18 18 19 19 19 2, 955 2,931 8, 344 4,297 3,979 1,839 10,538,188 93 4,991 I have the honor to be, very respectfully, your obedient servant, N. SARGENT, Commissioner. Hon. H. MCCULLOCH, Secretary of the Treasury. P. S.—I herewith transmit a table showing the gey eral results of the receipts and disposal of merchandise within the United States for the year ending the 30th of June, 1865, and a table showing the value of irriports and exports in the various collection districts of the nation for the same period. N. SARGENT, Commissioner. \ Statement exhibiting the transactions in relation to internal and coastwise commercial intercourse during the fiscal year ending June 30, 1865. P o r t from whicli shipped. Bales. 1 Philadelphia, P a 2 D e l a w a r e , Del 3 Baltimore,*^ Md 4 Georgetown, D . C 5 Alexandria, V a 6 Beaufort, Nn- C 7 Beaufort S. C 8 New Orleans, L a • 9 Pittsburg, P a 10 • Wheeling, Va 11 St. Louis, Mo12 Louisville, K y 13 P a d u c a h , K y . 14 Nashville, T e n n 15 Memphis, T e n n 16 Cincinnati, Ohio 17 IR New Albany, Ind 19 Madison, I n d ' 90 Cairo, 111 21 Fernaudiua, F l a . . 22 Norfolk, Va Total COTTON. TOBACCO. 4 cents per pound. $2 per hogshead. Pounds. Value. Hhds. Fees. Pounds. Value. " - SUGAR. 3 cents per pound. Fees. Pounds. Value. Fees. ' o \ 2,421 3, 993 93, 029 1,179, 801 297, 983 18, 742, 735 $653, 028 25 297, 983 00 17, 424, 687 00 7, 075 2.503 31,186 21, 561 1,830 4, 690, 764 5,008,205 3, 404, 691 1,149,347 19, 727, 388 9, 796, 380 877, 936 2, 794, 518 40 2, 761, 228 80 2, 042, 814 60 501, 505 20 8, 988, 447 20 S, 903, 900 40 527,. 286 00 182, 742 198, 639 101,426 24, 818 177,811 371, 420 35, 042 68 23 49 74 61 20 44 154 1,552 150 ^ 134 2 45 10 15, 251 . 14 1,270 6, 858, 618 4, 154 499, 529 4,115, 070 80 1,731 SO 418, 619 4Q 259, 345 30 103 25 19, 494 54 183,984. 72, 237, 531 46, 430, 820 55 2,126, 266 59 3,851 • $39, 738 88 11, 920 24 703, 762 99 16,190 $8, 419 00 264, 330 195, 220 348, 225 00 34, 950 00 31, 771 00 200 00 9, 000 1,220 00 308 222, 520 105, 706 00 2,384 707, 260 530,491 00 29 8, 253, 349 $1,402, 523 00 ^58 00 332 3,104 300 262 4 90 20 00 00 00 00 00 00 00 $42, 075 69 H • 25 .:::::::::::::::::::: 616 00 • 4 786 00 o C i R 5>.'=i.T rjdQ 1, 402, 523 00 42, 075 69 Statement exhibiting the transactions in relation to internal and coastivise commercial intercourse—Continued. ^ w h i c h shipped. Gallons. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Philadelphia, P a . . . Delaware, Del. Baltimore, Md Georgetown, D . C Alexandria, Va Beaufort, N. C Beaufort, S. C New Orleans, L a Pittsburg P a Wheeling, Va St. Louis, Mo Louisville, K y . . Paducah, K y Nashville, T e n n Memphis, T e n n . „ . . Ciucinnati, Ohio Evansville, I n d New Albany, I n d . . . Madison, I n d Cairo, 111 Fernandina F l a . . . Norfolk} V a Total MOLASSES. RICE. 3 per cent, ad valorem. 3 per cent, ad valorem. Value. Fees. Tierces. Pounds. Value. T h r e e p e r cent, fees. Fees. • $8, 050 67 782, 776 782, 776 $573, 093 00 573,093.00 $17,192 79 17,192 79" 91, 623 91, 623 1, 368, 410 1, 368, 410 $127, 095 00 127, 095 00 Gross value of merchandise permitted. $3, 812 85 3,812 85 269, 270 88 26, 212 29 425 06 61, 006 98 73, 345 02 • 168, 929 44 4, 032 56 189 00 134, 588 66 234, 398 53 5, 245 20 12,741 93 8, 868 30 465,381 65 10, 346 91 1, 367 58 664 19 71, 632' 52 1,161 13 23, 004 66 $3, 735, 381 95 8, 910 36 17, 644, 816 26 1, 091, 708 21 9,969 81 2,843,121 20 2,840,454 15 36,131, 561 18 178,534 73 60,174-31 17,160, 211 00 9, 811, 978 13 1,265,043 65 4,154, 854 63 4, 831,191 35 20, 462, 951 21 1, 362, 214 00 225, 443 85 227, 496 21 6, 051, 887 20 44, 598 58 1, 047, 307 84 1,580,863 16 131,189, 809 81 &0- o O ^ O CLi. • Statement exhibiting the transactions in relation to internal and coastwise commercial, intercourse—Continued. oo PERMITS GRANTED. P o r t from which shipped. A t 5 cents. A t 10 cents. A t 15 cents. A t 20 cents. Number. Number. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 9,2 Philadelphia P a Df laware, Del Baltimore Md Georget'^wn, D . C Alexandria. Va Beaufort N. C Beanfort, S. C N f w Orleaais, L a . . Pittsburg, P a Wheeling, V a St Louis Mo Louisville. K y Paducah, K y Memphis, T e n n Cincinnati, Ohio Evansville, I n d New Albany, I n d Madison, I n d Cairo 111 FeiTiandina F l a . . . Norfolk, Va Total '. . . . 36 1,083 5,069 1 8,399 8 111 12,180 250 1, 687 2,434 1,197 984 3 535 1,430 2,013 1 1,865 3 . 1,773 1 17, 901 14, 999 Fees. 14,285 592 73,127 1,739 12 3,171 1,457 19, 726 213 253 13,273 15. 056 1, 223 5, 363 11, 427 18, 328 1, 415 144 124 7,902 16 767 0 14,285 592 76, 364 1, 7.39 12 3,171 1,569 45, 374 221 254 13,273 • 16,038 7,592 15. 206 12, 624 22, 950 1,421 144 124 7,902 17 767 $2, 857 118 14,897 347 2 634 309 6, 865 43 50 2, 654 3,123 790 1, 886 2,405 4,123 283 28 24 1,580 3 153 178, 613 230, 639 All other fees collected. Total fees coL lected. $568.30 09 30 75 30 40 05 80 25 30 05 17 10 85 00 10 $11, 475 97 118 40 292, 350 93 26. 560 39 431 56 • 104, 308 32 85,575 16 950, 788 40 4, 107 26 265 40 322, 025 24 444, 562 56 108,811 14 40, 581 22 190, 047 26 843, 572 35 46, 006 45 1,544 55 704 09 334, 504 07 1, 273 73 42, 66C 70 34,100 17 3, 852, 281 15 Fines, penalties, . and forfeitures collected. Total receipts. Number. Number. 2,118 197 3,252 5,396 Total number. 19,126 00 40 35 80 40 20 90 55 40 65 60 40 40 75 10 20 05 80 80 40 35 40 43,183 90 8,182 70 30 4 10 2, 928 26 8, 091 •31 25 1,707 5, 297 1, 049 871 958 2, 557 314 .148 15 1, 329 6 14 "$i8, 47i 50 3, 260 23 $11, 475 97 118 40 292, 350 93 26 560 39 431 56 104, 308 32 85, 575 16 969 259 90 4 107 26 265 40 322, 025 24 447, 822 79 108,811 14 40,581 22 190,047 26 843, 572 35 46, 006 45 1,544 55 704 09 334,504 07 1,273 73 42, 666 70 o o ^ o Cfl 21,731 73 3,874, 012 88 Statement exhibiting the transactions in relation to internal and coastioise commercial intercourse—Continued. P o r t from which shipped. P e r m i t fees and Fines, penalties, assessments reand forfeitures! funded. remitted. Compensation to— Incidental. Spec'l agents, j Philadelphia, P a . . . Delaware, Del Baltimore, Md Georgetown, D. C . Alexandria, V a Beaufort, N. C Beaufort, S. C New Orleans, L a . . Pittsburg, P a Wheeling, V a St. Lonis, Mo Louisville, K y Paducah, K y Nashville, T e n n . . . Memphis, T e n n Cincinnati, Ohio .... Evkbs^ille, I n d New Albany, Ind... Madison, I n d Cairo, 111 Fernandina, F l a . . . Norfolk, V a Total. $60, 524 65 194 42 2, 554 44 12, 425 92 180 00 $2, 090 26 $705 44 | 2 , 795 70 $257 70 $3, 053 40 $9, 836 27 32, 528 93 499 99 14, 683 97 13 00 107, 737 55 707 41 "1,634 45 109, 372 00 707 41 315 38 2, 085 78 218, 987 95 25, 849 55 431 56 54,091 10 76, 765 3, 284 1,114 13, 502 25, 930 5, 483 4, 514 16, 229 34. 240 5,361 29 25 20 SO 65 20 32 50 99 15 '4,'i66'22' $480 00 166 66 251 216 1, 593 532 1,045 17 10 05 44 25 3,846 41 1,171 85 81,915 3, 284 1,365 13,718 27, 883 6, 495 8,114 16, 229 50, 679 6, 713 12,641 45 960 86 8, 940 90 634 67 9, 575 57 2,226 80 'i,'038'42 '4,'8ii'42 80,180 03 232, 712 93 30, 573 37 344,112 99 646 66 2, 085 78 51 25 37 60 70 64 01 50 98 00. 1, 546 20 TREASURY DEPARTMENT, Offi.ce of Commissioner of Customs, Octoher 31, 1865. Deposits. Aids, &c. 1, 770 40 984 00 Total payments. 3, 465 88 4, 429 07 23, 389 43 94, 556 3, 284 1,365 17,184 27, 883 6,495 8,114 16, 229 55,109 6, 713 96 25 37 48 70 64 01 50 05 00 869,426 881 126 58, 855 437, 214 98,269 21, 650 36 48 30 24 06 96 29 h3 O O H 794,141 52 46, 006 45 10, 536 45 321, 082 74 "4,'8ii'42 "33,'38i'i2 367, 502 42 2, 990, 231 95 N. S A R G E N T , Commissioner ' O cn 180 REPORT ON THE FINANCES. Statement exhibiting the sales qf cotton and tobacco made by the several/super tions in relation to capt;ured and abandoned pro COTTON. OfJAi^TITY RECEIVED. p o I I OH 1 1 so QUANTITY SOLD. -1 .p c Packages. Pounds. 792 bales 218 bales 5 bags and 880^ bales. 49bags&l,237i bales. 25 bags a n d 462 bales. 326 bales 618 bales 94 bales . . S28 bales 155 bales 144i bales '. 45 bales 1 baff & 99 bales 380 bales . . . . 680 bales 8 baers & 81 bales ] 5 bales 7 sacks aud 17 bales. 13 bales Packages. fi Mar., 1864 do W m . P . Mellen, sup. sp'l agent. do do. . April, 1864 792 bales May, June 1864 1864 1864 218 bales 5 b a g s and880^ bales. 1,116 bales 1864 do July, do A u g . , 1864 do do do - - Sept., 1864 Oct., 1864 Nov., 1864 11 bags and 199 bales. 293 bales 618 bales 94 bales .... Dec. 1864 522 bales Jan., Mar., Mav, June, Julv, Aug., July, May, ---•do Sept., Oct., Nov., I Dec, Jan., Feb., April, May, June, July, July, 1864 1864 . . . 1864 do . 1864 \ 1865 > 1.865 do 1865 do 1865 do 1865 do 1865 do 1864 B. F . Flanders, sup. sp'l agent. do do 2,834 do 5,249 Sept., 1864 : 6,509 Oct., 1S64 do . 5 1,176 Nov., 1864 483,233 April, 1865 4,161 J u n e , 1864 1 bale 578 J a n . , 1,531 7,047 J u l y , 1864 3,834 13,825 Mar., Jan., 1865 1865 1864 do A. G. Browne, sup. sp'l agent. D. Heaton, sup. sp'l agent. do do. do . do do .. .do do < $211,973 70 196.599 Aug., 1864 2 bagifc 10bales. 61 bales 10 bales 17 bales 4 bales Pounds. fi 510,108 63,833 92 166,457 39 87,532 720,670 68 130,416 47 . .. 168.822 245.043 44,453 234,236 23 94 90 04 1865 155 bales . . 1865 144-J- bales 1865 45 bales 1865 1 bag & 99 bales 1865 380 bales 1865 680 bales '. 1864 48,893 27,005 5.529 14,528 67.673 90,367 45,684 50 52 68 61 25 67 40 Sept. 1864 Oct., 1864 Nov., 1864 4,841 59 5,307 84' .6,60918 13 bales 11,593 240 20 1,443 36 Aug., 1864 10 bales 4,161 6,946 88 do Dec, Sept., Dec, April, do rio 1 bale 578 1.53L 7,047 Dec, 1864 J u n e , 1865 1 1864 1864 1864 61 bales 1865 10 bales . . . . 17 bales 3,834 13.825 965 1.806 12,305 25,927 2,654 389 589 26 58 68 65 96 15 62 1 TOBACCO. 34 boxes Aug., 1864 3 hogsheads . . . . 44 boxes ... 1,04H dozen 3,841 247,741 W m . P . Mellen, Oct., sup. sp'l ageut. . . do . . . . do B. F . Flanders, April, sup. sp'l agent. 1864 do do 1865 D. Heaton, sup. Sept., sp'l agent. do April, 1864 do. .. .Tuly, Mar., 4 boxes . . . . 3 hogsheads 1864 68 30 2,268 03 1864 6,074 00 1,971 65 1865 46,867 47 TREASURY DEPARTMENT, Office of Commissioner of Customs, October 31,18G5. 216 10 181 EEPOET ON THE FINANCES. vising special agents oJ the Treasury Department under the laws and regulapei'ty,from January 1, 1864, to April 30, 1865. p . Amount paid for labor, transportation, &c. COTTON. ' 1^ || i p n CO 11 . II o e3 S o p < < -f^ > P 9 P "^ p"^ -ij .9 o t. R S p < $16, 687 54 $211 86$13, 404 86 4,265 00 9 171 19 . ft | p 'd - 2 1 ^ • 1 p, h o >^ o . o P( P P O p ^ 1 p " 'p'g o P o p < <. .Si's o 1^- <3 $3,179 41 $33, 483 67$178, 490 03 63 82 3, 772 76 $1, 886 38 957 47 10, 945 43 52, 888 49 166 43 5,148 80 2, 574 40 2, 496 83 146, 898 74 • 13, 524 23 2, 709 00 6, 333 33 11, 981 85 1, 433 46 11,553 07 3, 890 63 3, 568 51 1,159 81 1 207 37 6, 553 96 13, 485 64 1,405 50 720 65 20, 404 32 10, 202 16 10,810 04 55, 661 40 665, 009 28$340,00000 $311,77013 93 41 168 244 44 234 78 98 42 16 48 79 26 96 5 52 14 52 67 65 90 31 496 29 3, 490 28 1,745 14 4, 803 00 2, 401 50 10, 910 08 5, 455- 04 1, 594 92 797 46 9, 407 88 4,703 94 2, 586 6S 1, 293 34 2, 657 24 1, 328 62 769 72 1, 468 44 3,164 56 5, 385 64 1, 419 08 709 94 1, 946 23 10, 247 06 120, 422 37 2, 532 27 3, 675 58 666 79 3,513 47 732 52 405 02 82 93 217 91 1,015 06 1, 355 48 685 27 23 60 102 05 1, 579 00 57 42 75 82 88 38 72 62 79 61 70 74 33 00 431 54 19 40 23 00 3 60 21 65 " 235 81 32 49 498 261 65 112 15 79 24 61 84 05 *> 38 50 120,422 37$120,42237 16, 238 88 152, 583 35 27,92114 124,662 21 152,563 35 32, 267 S3 212, 776 41 16,063 88 196,712 53 212,776 41 4, 537 15 39, 916 75 39,916 75 39,916 75 29, 412 52 204,823 52 204,82? 53 8,551 96 40, 341 54 40,341 54 7, 986 35 19,019 17 19,019 17 2, 017 98 3, 512 64 3,512 64 2, 908 24 11, 620 37 11,620 37 10, 801 23 56, 872 02 56,872 02 20, 320 07 70, 047 60 4, 716 08 40, 968 32 40,968 32 . 153 64 257 48 1,738 12 4, 687 95 5, 050 36 4, 871 06 1,420 46 4 687 95 5,050 36 3,450 60 56 00 476 19 184 20 967 17 201 19 437 00 6, 509 88 6,509 88 27 92 45 16 329 14 649 19 66 •?n 9 73 T4 74 60 71 904 55 94 40 1, 712 18 827 75 11, 477 93 910 03 25. 017 62 131 42 2, 523 54 122 11 267 04 30-24 904 55 2,523 54 267 04 559 38 1 TOBACCO. 70 77 21 49 83 4 81 07 73 63 1,468 42 61 85 175 33 70 79 l,'l85 98 1,171 69 1 02 34 03 74 22 141 ! 50 92 107 47 17 38 2,160 76 1,734 85 132 64 4,339 15 1, 839 01 4,339,15 44, 509 80 44,509 80 N. S A R G E N T , Commissioner. Statement exhibiting the sales of miscellaneous articles made by the several supervising special agents qf the Treasury Department under the laws and regulations in relation to captured and abandoned property, from October 1, 1863, to August 31, 1865. Date, of disposition.—Sold. B y w h o m received. William P Mellen Do Do Do . Do William M Orme Do Do Do. Do Do Do Do Do Do - . - Do.--' Do Do D a v i d Heaton . - Do Do Do Do Do Do Do Do Do Do Do Do Do William Silvey Do .• TREASURY D E P A R T M E N T , 1 ... April, 1864 J u n e , 1864 J u l y , 1864 October, 1864 . . . Decemoer, 1864 November, 1864 April, 1865 J u l y , 1865 'May, 1864 J u n e , 1864 J u l y , 1864 . . . September, 1864 October, 1864 December, 1864 J a n u a r y . 1865 March, 1865 . . . . . November, 1864 F e b r u a r y , 1865 March, 1865 -. J u n e , 1865 October, November, December, 1863; 1 J a n u a r y , Februarj'-, March, 1864. April, 1864 August. 1864 September, 1864 Oct^ober, 1864 November, 1864 December 1864. J a n u a r y , 1865 F e b r u a r y , 1865 April, 1865 May, 1865 J u n e , 1865 July, 1865 August, 1865 . December, 1864 March, 1865 Gro-ss proceeds. Amount paid. . $54 38 360 2, 338 67 612 5, 770 1,313 8,157 2, 299 2, 067 27 854 1, 222 2, 538 5,001 69 3, 276 3, 872 1,697 5, 478 17 60 00 19 83 00 55 40 66 23 00 40 55 75 45 58 00 14 77 70 60 $59 43 168 368 55 61,2 5, 261 348 717 126 180 6, 058 17, 640 20,152 1, 300 7, 423 8, 074 3, 628 9, 034 1,139 7, 887 2, 995 1, 553 1,613 23,164 1,823 94 25 51 00 46 46 98 30 65 10 55 29 25 87 78 Net pro- Proceeds re- A m o u n t on A m o u n t deleased. hand. posited. ceeds. 71 152 133 258 1 268 126 71 92 60 49 45 75 01 00 43 08 52 54 85 41 54 23 68 35 40 94 54 96 60 $262 354 2,169 68 452 5,26L 1, 220 7,440 2,172 1, 886 26 783 575 3, 759 2, 280 67 5, 460 3, 746 1, 625 5, 358 70 24 75 82 40 43 43 14 69 15 99 40 41 89 18 96 31 2i 73 29 7 17, 640 1, 249 25 379 674 255 561 849 4, 363 134 162 23 25 80 00 10 95 29 65 65 27 45 05 575 17, 640 18, 677 1, 275 6, 813 7, 659 3, 379 8, 477 3,221 7, 475 2, 860 2,179 41 25 75 00 89 51 62 75 24 27 10 64 1,118 90 74 15 22,179 6Q 1,749 63 *$2,169 75 *68 82 *452 40 Claimed b y Q. M. Dep. $2,169 75 452 5,261 1,220 7, 440 2,172 1, 886 786 783 40 43 43 14 69 15 04 40 ... O H O .3,759 89 " '& I—t 4, .533 76 > $485 00 17, 640 25 18, 677 75 850 00 5, 866 72 7, 659 51 3.379 62 8, 221 24 4,285 24 2,860 10 •2,467 91 o cn - $2, 467 91 9, 000 00 1, 000 00 * Subject to decisions of the Secretary of the Treasury. N. S A R G E N T , Commissioner. Office of Commissioner of Customs, Octoher 31, 1865. GO IN3 E E P O E T ON T H E FINANCES. 183 Statement e x h i b i t i n g the amount received f o r rent of cap>tured a n d abandoned p r o p e r t y in the several supervising special agencies, f r o m to . Number of agency. By wliom received. William P. Mellen.... Do Do Do William W. Orme... . Do Benjamin F . Flanders. Do Do Do Do Do Do........ Do Do Do Do Do Do Do Albert G. Browne David Heaton . Do , Do Do Do Do . Do Do Do William S i l v e y . . . . . . . . Do...,^ Do Do... Do Do Do Do Do Do B. H. Morse Do Do Do Do Do.. Do € . S.Henry E. C. Parkhurst Do Do Do Do Do ....:... Do First agency... do do..-.. do Second agency. do Fifth agency... do ..: do.... do..-. do.-.. , do.... do.... do.--. do.... , do.... do.... do..:. do.... do.... .-.do.... Sixth agency. do.... do do do do do do do Seventh agency. do do do do do do do do do Second agency.. do do do do do do do do do do ..-..-.do.-..--. do do : do Date of receipt. Am't rec'd. April, J864 $935 39 July, 1864 1,491 79 August, 1864... 769 39 September, 1864 5,389 50 January, 1865 7,674 41 April, 1865 8,495 88 May,'1864 12,112 35 June, 1864 7.154 70 July, 1864 7.155 30 August, 1864 9,694 50 September, 1864 9 102 15October lb64 11^955 35 November, 1864 12,474 73 December, 1864 10,220 90 January, 1865 12,460 95 February, J865 9,712 75 March, 1865 8,597 35 April, 1865 Missing. . May, 1865 8,187 68 June, 1865 FormsNo.—,1864-'65- Notransa'n. 33,557 07 Sep.30,1863toDec.l864 88,795 87 For the year 1864 2,802 04 January, 1865 1,137 83 February, 1865 2,802 79 March, 1865... 2,033 30 April, 1865--.. 4,489 63 May, 1865.•..-.. 2,300 19 June, 1865 2,047 03 July, 1865 25 00 May, 1864 June, 1864 Not fixed. July, 1864 August, 1864 September, 1864 October November, 1864 36 00 December, 1864 January,1865 February, 1865 3,879 71 Jan., Feb. & Mar., 1864. 3,329 74 2,692 27 322 50 April, 1864 397 25 May, 1864.. 119 00 June, 1864. 137 75 July, 1864 , 2 00 July, 1864 158 00 April, 1.864 161 35 August, 1864 — 123 70 September, 1864. 107 00 October, 1864... 220 20 January, 1865.. 382 34 February, 1865., 18 00 March, 1865 N. SARGENT, Commissioner. TREASURY D E P A R T M E N T , Office of Commissioner of Customs, October 31, 1865. Statement showing the value of imports and exports in the varibus collection districts in the United States f o r the fiscal year ending June 30, 1865, and also the aggregate amount. EXPORTS. IMPORTS. Ports. Specie and bullion. Bath Me $125 00 138, 540 00 Bostou, Mass Baltimore Md Bristol, R. I Belfast, Me . . . . Burlington V t Buffalo, N. Y 2, 2.55, 449 00 Cleveland Ohio Cape Vincent, N. Y Chicago, 111 D u n k i r k , N. Y . . . . Detroit, Mich Ellsworth Me . . . . Erie P a E d g a r t o w n Mass Fall River, Mass Fairfield Coun Gloucester, Mass Key West Fla Midnletown, Conn . . Michilimackinac Mich Milwaukie W i s Marblehead, Mass Oswego, N Y Ogdensburg, N. Y N e w b u r y p o r t , Mass N e w Bedford Mass -. New London, Conn 169, 822 00 1,843 00 2, 000 00 8, 500 00 3,170 00 4, 542 00 Newport, R. I . . . . . . . N e w York, N. Y Newark, N. J Passamaquoddy, Me forPortland, FRASER Me ... Digitized 1, 890, 431 00 40, 051 00 F r e e goods, exclusive of specie and bullion. $6, 5, 3, 660, 89, 303 058 741 502 00 00 00 00 2, 424 00 6, 355, 679 00 3, 593, 520 00 219, 977 838,770 193, 971 5,166 1, 350, 507 1,134 19, 503 65, 560 "13,952 7, 356 510, 852 1, 206 31,214 33, 248 9, 334 8, 809 5, 576, 428 2,184, 630 13, 082 10, 234 253, 558 64, 788 10, 479 10, 603, 200 7, 517 238, 218 251, 557 Dutiable entered for— Consumption. .. $5, 407 6, 318 7, 695, 874 1, 833, 513 2, 072 3, 533 133, 235 103,435 669 32, 521 10, 328 119,937 37 84, 728 00 00 00 39 00 00 13, 250 65 00 10, 699 00 1, 794 62 00 2, 589 11,074 00 1, 759 00 2,311 00 12, 094 00 00 19, 942 27 17, 524 00 64 36, 558 00 21, 619 00 67, 964 42 247, 747 50 1,735 00 67, 079, 519 00 25, 658 00 845, 434 00 .GO Warehouse. Total imports. Blerchandise withdrawn for consumption. Specie and Foreign merchandise. Domestic mer- Total exports. bullion. chandise. 0 Dutiable. Free. $34,462 00 00 $8, 607 00 $20, 317 00 116, 564 00 98, 746 00 • 110, 247 00 00 00 12, 636, 305 00 24,131, 460 00 11, 803, 547 00 $1, 566, 460 00 2, 917, 306 00 4, 840, 321 00 3, 061,116 00 160, 065 99 150,173 09 81 148,100 28 13, 835 00 00 23, 344 00 29, 301 00 776, 666 00 8, 744, 363 00 41, 799 00 3, 738, 754 00 48, 664 00 00 00 669 00 19, 479 00 00 75, 645 00 328,143 00 164, 298 00 1, 018, 920 00 102, 503 00 7,153 00 00 321, 061 00 50 5, 203 89 00 5, 415 00 13,701 00 1, 448. 936 00 1,134 00 60 34, 597 25 65, 560 00 00 9, 076 00 33, 727 00 14 9,150 76 44, 631 66 4, 295 '^() 00 560, 072 00 16 16, 863 38 37, 643 54 00 17, 363 00 32, 973 00 ©0 35, 559 00 00 14, 853 00 21, 428 00 8, 809 00 00 5, 596,171 03 3, 080 38 2, 205, 234 46 52 58 08 62, 667 46 71, 899 83 112, 308 46 36 25, 933 00 1, 661 00 00 36, 684 00 290 00 1, 567 00 00 323, 089 00 17, 000 224,920 12 256, 556 51 64 573, 633 57 103,124 57, 611 41 39, 342 94 28 69, 826 19 00 82, 206,122 00 161, 779, 272 00 76, 267, 799 00 39, 589, 259 7, 517 00 75, 610 00 • 00 379, 537 00 49, 000 00 1,188, 739 00 2, 285, 730 00 65, 646 00 41,467 . . $66,160 $23, 451 672, 936 00 1, 600, 403 • $484, 4.52 17, 672,170 209,192 31, 381 11, 794, 544 91,197 374 5,818 184, 885 547, 894 m 346, 964 903, 885 34,128 506,819 00 87. 575 134, 594 2,828 4,173, 617 300 2, 767, 608 109, 386 20, 005 237, 086 4,144 12, 094 1, 677 739 69,162 45 23, 812 16, 028 12, 294 6, 895 2, 745, 080 2, 388 1, 411, 213 187, 508 75,150 158, 904 460 10, 973 59, 226 1,918 37, 262 00 479, 202 21,76^7 00 67, 355 00 15, 825, 262 2, 419, 689 184, 617, 834 1, 895 . 9 9 5 1,246,527 4,132 00 397, 884 2, 043, 735 5, 777, 377 00 00 $66,160 00 00 696, 387 00 00 21,323,485 00 00 12, 035,117 00 91,197 50 50 191 077 00 00 00 1, 665, 524 00 00 903, 885 00 00 34,128 00 00 506 819 00 386, 467 00 00 00 4,176, 445 00 300 00 00 2, 876, 994 00 00 20, 005 00 70 237, 086 70 20 4,144 20 00 12,094 00 50 1 677 50 00 69 946 00 50 39 840 50 00 12,294 00 00 6, 895 00 00 2, 745, 080 00 00 2,388 00 00 1 598, 721 00 71 75,150 71 51 170, 337 .51 00 61,144 00 54, 262 00 00 604, 093 24 24 36 67, 355 36 00 242, 452, 044 00 00 1,895 00 00 1, 300, 654 00 00 8, 260, 463 00 O O W Cl cn Portsmouth, N . H P l a t t s b u r g , N. Y P e r t h Amboy, N. J Providence, R. I Philadelphia, P a Plymouth, Mass Rochester, N . Y Salem, Mass Sandusky, Ohio Suspension Bridge, N. Y . Wilmington, D e l Toledo, Ohio Total 2,812,582 61 15, 040 2,167, 189 400 126, 617 581, 137 I, 643 553, 495 35, 509 16, 747 3, 231, 663 1, 654 59, 490 5, 494 00 3, 484 00 00] 20, 51^4 00 00 485, 635 00 5, 500, 074 01 1,993,522 50 00 400 00 00 173, 793 00 16, 870 00 255,628 00 399, 115 00 00 2, 035, 839 00 5, 372, 759 00 8, 289, 101 00 5,255,924 00 00 1, 643 00 00 10, 671 00 6, 683 00 36, 548 00 570, 849 00 00 122,192 00 54,136 00 57, 490 00 25, 000 00 215, 191 00 00 293 00 17, 040 00 00 40, 388 00 32, 591 00 3, 304, 642 00 82 38, 562 92 40, 217 74 00 72, 041 19 "i2,"55i'i9 102, 408 511 001 511 00 331,260 00 2, 432, 911 50 29, 048 00 29, 048 00 10,190 00 8, 182 00 I, 976,430 00 11, 048, 846 00 4,199 00 4, 199 00 358, 472 00 357, 367 00 134, 497 00 71, 358 00 24, 023 00 24, 023 00 149, 284 00 '139, 436 00 003 75 63, 003 75 63, 949, 985 00 949, 985 00 5,721 2,008 72, 416 1,105 38,139 7, 626, 421 61 43, 028, 065 31 80, 681, 474 65 106,192, 412 61 237, 528, 374 18 97, 682, 042 46 44, 319, 796 50 19, 273, 238 4, 992, 596 249, 370, 895 97 317, 956, 526 47 J _ i " I I . ! N. SARG-ENT, Commissioner of Customs. O F F I C E O F C O M M I S S I O N E R O F CUSTOBIS, Treasury Dejyartmcnt. o H O H > O 186 REPORT ON THE FINANCES. REPORT OF SUPERVISING ARCHITECT. TREASURY DEPARTMENT, Office of Su2^ervising Architect, November 11, 1865. S I R : The operations during the year endmg September 30, 1865, on the various public buildings under the direction of the i?reasuiy Department, and committed to the charge of this office, have been limited, and, with some few exceptions, mostly confined to repairs and alterations. No new buildings were commenced, and, in consequence of the failure of appropriations asked for from the last Congress, works had to be stopped; as, for instance, the work of alterations of the Cincinnati, Ohio, Philadelphia, Pennsylvania, custom-hduses, and the completion of the Dubuque custom-house. The following works were completed during the year: the United States courthouse at Baltimore, Maryland, the Avork on the government warehouses and wharves on Staten island, New York, and the new roof of the Windsor, Vermont, court-house. Proposals were invited for the construction of a new custom-house at Portland, Maine, for which an appropriation of $50,000.had been made, and for the alterations ofthe Louisville custom-house; but the offers received in both cases exceeded the available means so much that no action was taken. As stated in the last report ofthe supervising architect, the marine hospital at Chicago, Illinois, was sold for the sum of $132,000. Many efforts were made to procure another suitable site, and a variety of plans for a new ^hospital were prepared in this office; but as the negotiations for the purchase of another site have hitherto failed, nothing was done towards the erection of a new hospital. The various galvanized iron roofs, and the heating apparatus of many of these buildings, have been a source of much serious complaint, perhaps more than ever before. It is to be hoped that the next Congress will grant such means as to gradually remedy these evils. On the 1st of October, 1864, the aggregate balance of appropriations not withdrawn from the treasury amounted to $1,697,624 04. The appropriations becoming available during the year amounted to $31,911 53; and from proceeds of sale of old Chicago marine hospital, $132,000, making an available amount under the control of this office of $1,861,535 57 for the year ending September 30, 1865. The expenditures during the year amounted to $742,316 16, leaving a balance on the 30th of September, 1865, of $1,119,219 41. Treasury extension.—In consequence of the failure to provide suitable accommodations for the State Department, no progress was made in the continuation of the nortlvAving of the Treasury extension. A large amount of materials, however, vv^as received in anticipation of the work, and will be on hand, ready, whenever the old State Department may be removed, and Congress provides further means for the prosecution of the same. On account of the pressure for room, an additional attic over the old building was constructed; the old basement rooms remodelled and made available for office purposes; an additional story built on the building on the corner of Seventeenth street and New York avenue; and the building on the corner of Fifteenth and G streets remodelled for the accommodation of the Internal Eevenue office. The expenditures for the above work, together with those for furniture, repairs and alterations of the Treasury building generally, were large, and have not as yet been refunded. The temporary diversion of funds from'the purposes for which they were appropriated may be justified by the exigencies of the times, but it i^ to be desired that the same may not occur again. The clerical force of the department is still increasing, and the Treasury building, large as it is at present, does not afford proper accommodations for tire whole force; and the early completion of the north wing is not only a desideratum, but a matter of necessity. The construction of that REPORT ON THE FINANCES. 187 section, with a vast amount of materials, and all the necessary tools and appliances for the work on hand, could be completed in a comparatively short period; and I think that an additional appropriation of $500,000 would be.sufficient for the purpose. It is also thought that temporary accommodations for the State Departnient may be had more readily now than during last winter. The urgent requirements of the department for more room, and the advantages to the work that will result from its early resumption and completion, commend the same to special and favorable consideration. Buffalo custom-house.—A new hot-water heating apparatus, at a cost of $11,473 75, was put in this building, and completed during last winter. It was tested during several months of the severest winter weather of last year, and proved to be fully and generally satisfactory. Cincinnati custom-house.—The operations on the work of alterations of this building had tobe suspended (as already stated) on accountof the appropriation being exhausted. Subsequently an arrangement was made with the former superintendent of the work for completing certain parts of the same, the payment to be deferred and to be dependent on the appropriations that Congress may make for the purpose. Tiiis office is not well advised of the present condition of the building, and I am unable to make a detailed statement of the liabilities and requirements of it. I am informed by the late surveyor of Cincinnati that $20,000 will be required to liquidate debts and complete the alterations. Dubuque custom-house.—For the same reasons as in the foregoing case, the work on this building was suspended. An expenditure of $2,090 from the fund for preservation of public buildings was authorized to complete the first and second stories of this building and render them habitable; by this means a rent of about one thousand dollars for the accommodation of the post office and custom-house will be saved. This work has been carried on well and economically, though it is thought that the business of the place did not require such a large structure as the one erected. No agent of this office having recently visited and inspected the building, I am unadvised of its precise condition at present. The amount required for completing the building, grading, and enclosing the grounds will not exceed $15,000. Louisville custom-house.—Nothing was done during the past year towards the alteration of this building, for which an appropriation of $15,000 had been made. Proposals for the work were invited, but those received largely exceeded the amount of the appropriation. A new set of plans for remodelling the building was recently submitted by the assistant architect, A. B. Mullett, esq., and approved by the Secretary, and it is" confidently expected that its cost will come within the amount of the appropriation, at the same time disposing of the available space of the structure more judiciously and satisfactorily than was done by the former plans. ^ Philadelphia custom-house.—The alterations of this building have been vigorously prosecuted, aiid were carried so near to completion that the rooms assigned to the assistant treasurer have been occupied by him. Considerable liabilities were incurred exceeding the appropriation made for the purpose. I t will require $30,000 for the payment of the above debts, and for the completion of the building. Baltimore court-house.—This building has been finally completed and furnished, and proves to be a conspicuous ornament to the city of Baltimore. The work was, throughout, performed faithfully sLnd well. It was begun in the fall of 1860 and suspended in May, 1861, and resumed, by order of the department, in 1862; since then it has been impossible to prosecute it vigorously, partly on account of invasions of the State of Maryland by rebels, partly on account of the scarcity of laborers, and partly on account of the great difficulty of procuring materials. The building was thus constructed during a period when the prices of labor and materials were far higher than at the time when the contract was 188 REPORT ON THE FINANCES. . made—in many instances more than double; and, as both the suspension and resumption of the work,were made by order of the government, the Secretary considered that the contractor was entitled to an equitable adjustment of his losses, but as yet has not taken any definite action iu the matter. Windsor court-house.—The new slate roof of this building has been completed, and the building otherwise ^repaired, at a cost within the amount of the appropriation made for the purpose. Staten Island.—The work of repairs of the United States government warehouses and wharves has been completed during the current year, and was accepted by the late chief of this bureau, I. Rogers, esq. In consequence of a diversity of opinion as to the character and value of the work furnished by the contractors, different from and adverse to that of the late supervising architect, the Light-house Board refused to pay the amount which they were to transfer in favor of the above work for the cession and improvement of a portion of the revenue depot grounds to the light-house establishment. They contend that the work of improvement on their ground, as well as on all the rest, was not in accordance with the requirements of contracts and stipulations. The examination of the same was submitted to a commission of experts, who reported unfavorably to the opinions of Mr. Rogers, and payment (amounting to $26,599 12) has ever since b.een withheld from the contractors. I am personally unacquainted with the work, but am confident that the same has been condemned with more severity than the case required. The controversy about the work is mainly due to a neglect in properly recording the changes and deviations from the original contract and specifications, which were found to be necessary. The work has, however, had a severe practical test during the past summer, and, as far as I am aware, has answered the purpose very well. Appended will be found a table showing the amounts available for each work on the SOth of September, 1864; the additional appropriations made and becoming available; the disbursements made during the year ending September 30, 1865; and the additional appropriations required. The assistant supervising architect, A. B. Mullett, esq., is at present on a tour of inspection ofthe southern custom houses, &;c. Until his return it will be impossible to state with accuracy their condition or the amount of repairs required. All of which is respectfully submitted. I have the honor to be, very respectfully, your obedient servant, B. OERTLY, Acting Assistant Supervising Architect. Hon. HUGH MCCULLOCH, Secretary of the Treasury. Tabular statement of custom-houses, marine hospitals, court-houses, post offices, and miscellaneous buildings, showing the amount available f o r each ivork September 30, 1864; the additional appropriations made by the 38th Congress, 2d session ; the amount available September 30, 1865;,and the disbursements made from September 30, 1864:, to September 30, 1865. CUSTOM-HOUSES. Object.. Balances available September 30, • 1864. Appropriations, l864-'65. • • $ 4 , 2 2 1 75 A n n u a l reijair of custoni-lioitses 1 8 . 9 8 5 87 Annual repair of custom-bouses and marine b o s p i t a l s . . . . . . 50,000 00 A n n u a l repair and preservation of p u b l i c b u i l d i n g s - . . .•6,483.00 Bangor (Maine) custom-house-? -...--...... •' • - . I S S 19 Boston ( M a s s a c h u s e t t s ) custom-house 23,310 40 Buffalo ( N e w Y o r k ) custon-^house. - . . . . . . . . . . : Charleston (South Carolina) custorn-house ...... Cleveland (Ohio) custom-house ... ....... ."""':':"'^m .. .... 17,183 33 • Chicago (Illinois), custom-house. . 50,000 00 Cairo (Illinois) custom-house " :. . 5,000 00. Cincinnati (Ohio) custom-house. ,....;.. . . 1,9.51 8 3 Detroit ( M i c h i g a n ) custom-house . . . . . . 1 7 , 0 2 7 80 D u b u q u e ( I o w a ) c u s t o m - h o u s e . . . . - - . . . . . . . . . . . . . . . . ..*.. .'•• -760 79 Georgetown (District of Columbia) c u s t o m - h o u s e . ..... 96,568 19 Knoxville (Teiiuessee) custom-house. .•. ... 15,000 00 Louisville ( K e n t u c k y ) custom-house. : . '• •• 108 97 Milwaukie ( W i s c o n s i n ) c u s t o m - h o u s e . . . . . . . . . . . . -8,074 3 8 , • " " X New Orleans ( L o u i s i a n a ) custom-house 104,215: 69 Nashville (Tennessee) c u s t o m - h o u s e . •' 1,064.63-New H a v e n (Connecticut) custom-house. . , „ - . . . . .. .108,858 25 Ogdensburg (New Y o r k ) c u s t o m - h o u s e . . . . . . . . . . ..... 1,660 79 Portsmouth (New H a m p s h i r e ) custom-house P e r t h Amboy (New J e r s e y ) c u s t o m - h o u s e . . . . . . . . . . . . . . . . . '• : v , - 2 0 , 6 2 5 . 3 4 50,000 00 Philadelphia ( P e n n s y l v a n i a ) c u s t o m - h o u s e . . . ......... • 50,000 00 P o r t l a n d (Maine) c u s t o m - h o u s e . . . . . . . . . ; . . . . - . . . . . . . . . - . . • 11,887 15 St. L o u i s (Missouri) c u s t o m - h o u s e . : , . . . . . - i . - . . . . . . . . . , .••.' 1,158 63:. S a n d u s k y (Ohio) c u s t o m - h o u s e . . . . . . . . . . . . . - - , -.-..... Balances available September 30, 1865, Disbursements, 1864-'65. •' .•-- |34-,993 6,237 135 11,836 -: 79. 85 19 65 . | 4 , 2 2 1 7518,985 87 15.006 21 •24515, Additional appropriations ^1-6quired. o | 5 0 , 0 0 0 00 •H O ... ; l i , 4 7 3 75* ' " • " " • "•'"'226'60' 16,056 53 50,000 00 ' " - " ' " ' 1 ^ 1 2 6 ^ 8 0 ' -.-v.--.------^---"•"""•"*" " * 5 3 8 " 3 5 " 96,568.19 • : 13^985 00 .----- • • 8,074 104,215 1,013 • 108,858 • 988 20,625 . "'5,'666'66" " "26,'006"60 232 7 5 17,.027 80 222 44 , 1 5 , 0 0 0 00 ' .i,"6i5 60" M >CO 108 9 7 . 38 69 50 . . . . . . . . . . . __.^. 25 04 " ' " ' " ' 6 7 2 - ' 7 5 " ._ ..... 34 . 49,oio 73. 11,887 151,-158 63 " " ' 5 0 , ' 0 6 6 06 """""'3o,'666'6o • -989 27^ 00 CD T a b u l a r statement o f custom-houses, m a r i n e hospitals, court-houses, ^ c — C o n t i n u e d . •to O. CUSTOM-HOUSES—Continued. \ M ;Object.!]:.,;-| :i - Balances available Appropriations, September 30, 1864-'65. 1864. ,, San Prancisco (California) custom-house..^ Toledo (Ohio) custom-house..---... . . . . . . . . . . W^heelinsi' rVirsrinia^ custom-house ... ..--. . Total $17,410 143,409 33309 67 . 685,637.72 Balances available Disbursements,. September 30, 1864-'65. 1865. . $13.544 21 3,409 33 309 67 $3,-865 93 555,392 15 130,245 57 Additional appropriations re quired. $115,000 00 o O MARINE HOSPITALS. H Annual repair of marine hospitals Burlington (Vermont) marine hospital-.... - . .. Chicago (Illinois) marine hospital . . . . . . Detroit (Michigan) marine hospital . Evansville (Indiana) marine hospital. . . Galena ^Illinois') marine hosnital . . . . Portland rMaine") marine hosnital.. . .... Pensacola TFloridaY marine hosnital . . . St. Louis (Missouri) marine hospital... Total.' $19,744 92 6,475 47 ^$132,000 00 ... • 8,582 25 ' • 4,615 98 1,616 66 926 65 20,947 04 25,925 05 88,834 02 132,000 00 $12,418 6,475 132,000 8,582 4,600 1,616 . 926 20,947 25,925 80 47 00 25 98 66 65 04 05 $7,326 12 213,492 90 7,341 12 15 00 > COURT-HOUSES; Baltimore court=house.... Baltimore post office . . . . Indianapolis court-house. $57,672 60 628 93 • O $57,672 60 ,000 00 40,908 34,856 49,870 1.631 Key West (Florida) court-house Memphis (Tennessee) court-house Madison (Wisconsin) court-house . . . . Rutland (Vermont) court-house Raleigh (North Carolina) court-house. Springfield (Illinois) court-house Tallahassee (Florida) court-house Windsor (Vermont) court-house...... Total. 26 10 75 55 40,908 34,856 49,870 1,631 26 10 75 55 53,866 60 53,866 60 'iojoGo'oo "i,'boo'6b* 9,000 00 249,434 79 82,762 19 66,672 60 120,000 00 $3,074 75 14,140 54 36,857 27 2,386 74 4,512 82 913 12 52,148 80 175 13 45,000 00 8,363 00 $3,570 05 37,107 69 469,133 68 13,176 70 15,068 75 $50,000 00 500,000 00 10,000 00 25,000 00 MISCELLANEOUS. 644 80 51, 248 23 474, 079 42 563 44 19, 581 57 913 12 52, 148 80 175 13 45, 000 00 363 00 Burglar-proof vaults, N e w York Fire-proof vaults for depositories .' Treasury extension Heating Treasury building Furni-.ure for public buildings Vault for Philadelphia m i n t . New Mexico public buildings Vaults for N e w Mexico public b u i l d i n g s . San Francisco b r a n c h mint U t a h penitentiary Staten Island warehouses, & c ,911 53 O H O W 29,000 00"^ Total - 673,717 51 31,911 53 167,572 17 538,-056 87 614,000 00 IRECAPITULATION. cn Custom-houses Marine hospitals Court-houses Miscellaneous - ... ^ Total . . : .••. $685,637 88,834 249,434 673,717 72 02 79 51 *$132,000 00 1., 697,624 04 163,91153 31,911,53 * Proceeds of .Bale of old Chicago marine hospital. $555,392 213,492 182,762 167, 572 15 90 19 17 1,119,219 41 57 12 60 87 $115,000 00 742,316 16 849,000 00 $130,245 7,341 66,672 • 538,056 120,000 00 614,000 00 192' -REPORT-ON THE- FINANCES.; REPORT OF THE LIGHT-HOUSE BOARD. TREASURY DEPARTMENT, Office of Light-house Board, Washington City, Oct. 26, 1865, SIR : I Have the lionor respectfully to submit a report of the operations and condition of the light-house establishment for the iiscal year ending 30th June, :i865.:-.- • f" . • - . • ,• ' In the first light-house district, embracing all lights, &c., from the northeastern boundary of Maine to Hampton harbor, New Hampshire, repairs more or less extensive have been made at the following named stations : Wood island, Goat island, Saddleback Ledge, Deer Island Thoroughfare, Edgemoggin, Mount Desert, Libbv island, Little river; and works of needed renovation are in progress at Seguin, Hendrick's,Head, Burnt island, Mahheigin, Negro island, and Dice Head ; and it is the opinion of the board that the present condition is such 4s to warrant the belief that but few large works of repair or renovation need be.undertaken in this district during the coming year. There yet remains to be done much that is desirable, but little that is indispensable. The measures ifor facilitating the entrance into Portland harbor, viz., increasing the height of the light at Portland Head and substituting a large seqondorder lens for the fourth-order there in use, thereby greatly augmenting the range of the light, have been completed during the year and have been found to accomplish the desired object. It is believed now. that the entrance to this harbor is so completely lighted that navigation in and out is attended with little er no danger. The keeper's dwelling at this station has been thoroughly repaired. In order still further to identify tKe two lights at Cape Elizabeth as day marks, four broad horizontal red stripes have been painted on the easterly tower, and on.the westerly tower one vertical stripe. The buoyage of the district has been maintained in an efficient condition, a s^ervice requiring, in this region.of rapid currents and high tides, constant vigilance. The attention of the board having been called to the necessity of additional buoys to mark the dangerous ledges. Grindstone, Sheep Island, and Inner Bay Ledges, in Penobscot bay, the required examinations were made, resulting in the determination of their usefulness, and suitable buoys have accordingly been placed. The necessity of supplying some more efEcient system of fog-signals than at present employed, to aid the.navigation of this rock-bound coast, has been seriously impressed upon the board, and careful investigation of the subject has. been made. The result has been deemed sufficient to warrant the board in estimating for a sum to cover the expense of substituting the apparatus which may prove to be most effective. Beacons consisting of casks on masts have been placed on Fiddler's Ledg6, Harbor Ledge, and Portersfield Ledge, and spar-beacons have been set at Winslow's Hocks and Ames's Ledge.^ A steam buby-tender has been provided for this district in place of the two sailing-vessels heretofore employed, and which were reported to require extensive and costly repairs. •-, . . ^ ' • ' •. The second light-house district embraces the coasts from Hampton harbor^ New Hampshire, to Gooseberry inlet, Massachusetts. The light-house service in this district has received especial attention, and is now in a satisfactory condition. Eepairs aiid renovations have been made at Cape Cod, (Highlands,) Long Point, Billings'gateJsland, Nansett, Mayo's beach, Monomoy Point, Bass river, Bishop and Clerks, Great Point, Brant Point, Nobsque, Dumpling Rock, Clark's Point, Hyannis, Sandy Neck, Chatham, Cape Ann, Marblehead, Ten Pound island, Bird island, and other stations. The structures standing at the discontinued light-house station at Point Gam : REPORT ON "THE FINANCES. 193 mon, being found to be in a rapid course of demolition from lawless persons, iishermen and others, it was deemed prudent to have them taken down and removed to a place of greater security. Some of the materials, lumber, &c., have been used in the erection of buildings needed at other light-stations. Eepairs are now in progress at Gay Head, Race Point, Sankaty Head, and other stations, which, when completed, will leave the district, in respect to the .structures, in a condition requiring but little attention during the next year. A new spar-beacon, forty-five feet long, bearing a conspicuous day-mark, has been erected at Hardy's Eock, in place of the former structure, carried away by storms. . . Extensive repairs have been made t o t h e stone beacon at Great Fawn bar, which the action of ice and storms had rendered insecure. The various fog-signals in the district have; received carefnl attention, and are now in as good condition as their character,will permit. , ;? The last remaining old-style lantern in the district, that at Clark's Point, has been removed and an efficient and modern structure put. u}3, and new and improved lamps have been introduced throughout the district. The buoyage of the district has been well attended to and kept at all times, so far as circumstances would permit, in an efficient condition. , An inspection has been made of the light-house in the exposed position of Minot's Ledge, and its conditioii found to be perfectly satisfactory. A steam-tender has been provided for this district, which is expected to do the work heretofore performed by two sailing-vessels, better, more promptly, and at less expense. The inspector reports that the light-vessel service of the district during the past year has not been attended with a single casualty requiring the removal of any one of them from its station. I n the third light-house district, embracing the coasts from Gooseberry Point, Massachusetts, to Squam inlet, New Jersey, and including Lake Champlain and Hudson river, much has been done during the past year in the way of repairs and rebuilding, but as many of the structures, which are old, have not been planned on correct principles, much remains still to be done. The extensive commerce, foreign and domestic, traversing this district, demands that the system pf lighting and buoyage should be as nearly perfect as possible. Repairs arid renovations, more or less extensive, have been made at^ the fol• lowing stations : Newport.harbor, New London, New Haven, Esopus Meadows, Saugerties, Stuyvesant, New Baltimore, Schodack channel, Van Wies Point, Block island, Princess bay, Elrn Tree, Sandy Hook, West beacon, Fire island, Stratford Eiver beacon, Bridgeport beacon, and Black Eock beacon. At Eondout and Coxsackie, the light-houses require repairs and the sea-walls to be rebuilt. Special estimates of the cost have therefore been submitted to Congress. Other and less expensive works are required at Beavertail, Four-mile Point, Bergen Point,^ Passaic river, Black Eock, and Sandy Hook; and it is expected that the current appropriation for repairs and incidental expenses will meet the cost. Special estimates are submitted to' meet the cost of rebuilding the beacons for Norwalk island, Southport and Elbow beacon, which have been destroyed by the action of ice. ' The failure of Congress at its last session to act upon the estimates submitted for operations at Warwick, Sands Point, and Nayat Point, in common with all , other estimates for the light-house establishment, rendered it necessary to suspend the proposed works, and the estimates are again commended to the attention of Congress. The beaconage and buoyage of the district have received careful attention, and all damages and losses incurred during the year have been repaired as far and ' as promptly as practicable. . •. 13 F : : ' Id4:-'.':f:.. - . R E P O R T ' ON. THE FINANCES.^ '.!.,..•.:•'. The fog-signals of the district have received due attention, and the board> aware of the importance of rendering them as distinctive as possible, have set on foot a series of experiments, in order that the most effective appliances; for warning the navigator in thick weather may be adopted. A steam vessel has been provided for.the district to take the place of the two sailing light-house and buoy-tenders now employed,vvvhicli it is. expected will perform the service more effectively, with greater despatch, and at less cost. The arrangement entered into by which a designated part of the lot of land on Staten island ceded to the United States by the.State, of New York was tO' be transferred to the Light-liouse Board, has not been yet completed. T h e acting engineer in the service-of this board, in a recent report,: says r *' The grounds are still Occupied by the cotton agent. * * * There is. a prospect of the premises soon being in our hands again." There is much to be done to . these premises to place them in the condition contemplated by the Secretary-of the Treasury, and by this board, at the time the arrangement was niade. The facilities which the use of this depot will afford the board in its operations, when it shall ,be: placed in the condition contemplated, are much needed, and it is respectfully requested that directions to complete the work may not be delayed longer than is absolutely necessary. (See appendix.) ;V Congress having made an appropriation of $1,000, approved June 30, 1860^ ibr " a survey to determine the.proper site of a light-house at or near the Sow and Pigs, Buzzard bay," the coast survey was requested to. do the work. A survey had been made in 1853, and careful measurements show that no change ; has taken place since. The board has not yet decided that the light-house a t Cuttyhunk does not, in conjanction with the system of buoys on the reef itself,, subserve all the requirements of commerce. .. The fourth light-house district ^embraces the coasts, from Squam, inlet. New Jersey, to Metomkin inlet, .Virginia, including Delaware bay and tributaries. In this district' every essential repair and renovation has beep made that the funds at the disposal of the board would allow. The deficiencies and wants of the district have b.een brought to the attention of Gongress, and special apprppriations asked for to meet cases which cannot be put off without incurring greater ultinaate expense. Among these cases,.that of Cohansey light-house is especially urgent. The necessity for providing an: effectual protection to the work against the steady encroachment of the water, which has been several times urged upon Congress, is now more pressing than ever. A special estimate is therefore submitted to cover the cost of suitably banking in the site. The measurements of thebeach at Absecum light-house to determine the reported encroachment of the sea at that place have been continued semi-monthly during the past year. T h e changes in the ordinary high-water line so far have been so slight as not to justify any apprehension of immediate danger to the light-house. The observations, however, will be continued, and all necessary measures which may be required for the protection o f t h e structure will be promptly-taken. .. Small but essential repairs have been made at Barnegat, Absecum, Cape May,. Brandy wine, Eeady; Island, Bombay Hook, and^ Fen wick's Island light stations. , Under authority of act of Congress a new beacon-light required at Cape Henlopen, in place of the old structure, in consequence of change of'shore-line, has been erected.^ T h e new beacon-light is. a screw-pile structure, built near the point of the.cape. The old beacon was taken down, and some of the materials have been used to protect the site of the new structure. The remainder has teen sold J t public, auction. , The increasing dilapidation pf the.present tower of Assateague has obliged the.board; to, take measures for building, a new one, as authorized by act of Congress. , The execution of this .work has been postponed, however, on account of more pressing wants in other branches of the service. I t is now believed that REPORT ON THE FINANCES. 195 there should be no further delay, and measures are in progress to build a new first class tower for this important sea-coast station. It is found, however, that the sum available for this purpose is insufficient, on account of the rise in the price of materials and labor, and an estimate to cover the additional cost is submitted. The buoyage and beaconage of the district is in a satisfactory condition. The fifth light-house district embraces the coasts from Metomkin inlet, Virginia, to New Eiver inlet. North Carolina, including Chesapeake bay and tributaries, and Albemarle and Pamlico sounds. It was only late in the year that the greater portion of the southern part of this district was brought permanently under the control of the government. In the northern part the service of the district has been well attended to, and the various aids to navigation maintained in an efficient condition. In James river the screw-pile light-houses at White shoals, Point of Shoals, and Deep Water shoals, which had been but slightly injured by the enemy, 'were temporarily put in order, and provided with new fog-bells and illuminating apparatus. The light-house at Jordon's Point, near City Point, was thoroughly repaired" and re-established, sundry requisites being provided. The light has been restored at Stingray Point, after making certain needful repairs to the screw-pile structure, which, though plundered of all movable articles, was but slightly injured. At New Point Comfort light-station the required repairs were much more extensive, and involved much time and expense. A new lens has been provided, and the light re-established. Owing to the failure of the appropriation for light-house purposes during the last session of Congress, it becomes necessary again to represent the urgent necessity of building a new light-house for Sharp's island, Chesapeake bay. The unusual absence of storm-tides and heavy northwest gales during the past year accounts for the unexpected preservation of the present structure. The sea, however, is gradually but surely undermining the bluff, and has already reached one corner of the building, leaving no doubt as to the result. The estiraate of last year for this work is therefore repeated. The tram-road used in the construction of the new light-house at Cape Charles, being of no further service at that place, has been taken up and the material shipped to Baltimore. Such slight repairs and renovations as were required in the district have been made, and the disposition of beacons and buoys there met every requirement of commerce. In the waters of North Carolina the various aids to navigation which, at the date of the last report of the board, were in condition to receive its attention have been put in effective operation. Immediately upon the close of the rebellion an experienced engineer was sent to those waters to take charge of the work of re-establishing such lights, &c., as the interests of commerce might be found to demand. A large quantity of illuminating apparatus, and other light-house material, which had been abstracted by the enemy, was recovered., and such portions as could be at once made use of were so applied, and the rest sent north for repairs and refitment. Temporary lights for the accommodation of army transports and navy vessels were, upon the fall of Fort Fisher, established at the entrance to Cape Fear river and at Beaufort, but when the necessity under which they were placed ceased to exist the lights were discontinued. In view of the fact that commerce has not as yet been re-established as it existed in 1860, the channels in many parts of the coast having, since that time, undergone material changes, it is proposed only to restore such aids to navigation on the southern coast as shall be deemed essential to the trade developed to those ports. I t is, moreover, not at all improbable that commerce 196 REPORT ON THE FINANCES. may seek new channels, involving the necessity of an entirely new arrangement and new kinds of aids. The work of re-establishing lights of undoubted'^utilit}'- will be pressed forward as soon as the means are supplied, an estimate of which is submitted. The excavation of iron ore at Lazaretto Point, near Baltimore, has progressed during the year, but not so rapidly as had been desired, the scarcity of labor having caused the delay. Up to this time some 1,291 tons have been excavated and sold, the net proceeds, $2,013 96, having been deposited in the treasury of the United States. With the present abundance of labor, it is expected that much greater results will be attained during the next year. An appropriation was made June 20, 1860, for a light-house at the mouth of North river, Albemarle sound, North Carolina, but because that region was open to raids by the enemy it was not deemed prudent to take any steps towards building the structure, and the appropriation was suffered to lapse into the treasury. The necessity for a light-house at that point having been again strongly urged upon the board, an estimate to cover the cost is submitted. The sixth light-house district embraces the coasts from New Eiver inlet, North Carolina, to Cape Canaveral light-house, Florida, and within its limits the few aids to navigation which had been left unharmed by the enemy have been maintained during the year in useful operation. Measures of renovation have been necessarily confined to such temporary works as would serve the requirements of a recently developed commerce. . The approaches to Charleston were thus^ lighted immediately after the occupation of that place by the United States forces, but it was found, upon examination, that an almost total change had taken place, leaving no channel in the harbor as it was in 1860, and opening new ones. Under this altered state of things it became necessary to establish lights temporarily at such places as would be useful guides through existing channels, and to omit all others. The light-vessel formerly placed off Eattlesnake shoal has been moored at the entrance to Charleston bar, and it is recommended that this position be made permanent, as the vessel will thus answer the double purpose of warning vessels from Eattlesnake shoal, and at the same time form a channel range over Main Ship bar. She will also serve as a guide for vessels approaching from the southward to' clear Stono breakers. A light-vessel equipped from materials collected from Charleston and Port Eoyal has been placed at the wreck of the monitor WeehaAvken, which lies directly in the channel way, and a temporary beacon-light has been established on a house on Sullivan's island. These two lights now mark the entrance over the bar and the channel up to the Weehawken. I t is recommended that this temporary beacon-light be made permanent, and a suitable structure erected for it. Temporary structures with steamer lenses occupy the sites (nearly) of the former lights upon Fort Sumter and Castle Pinckney, and answer a good purpose. The gas-light at White Point Garden (battery) was left by the rebels in tolerably good order, and has been re-established. The range-lights for Port Eoyal entrance have been continued. The Bay Point beacon-light (part of this range) is built on a large barrack erected by the rebels in 1861, slightly built, and already beginning to show signs of decay. This important harbor requires a light of the second .or third order, and a special appropriation to cover the expense of the establishment of such a light is submitted. Tybee beacon has been relighted, and temporary beacon-lights established to aid the navigation of Savannah river. The re-establishment of lights at the important stations of Georgetown, Cape Eomain, Tybee, St. Augustinie and Cape Canaveral, has occupied the consideration of the board, and preliminary Steps to this end have been taken. The construction of the iron tower for REPORT ON THE FINANCES. 197 Cape Canaveral was suspended at the breaking out of the war, in the contractor's hands, with the understanding tha.t the work should be resumed on notice being given by the board. Notice has been given accordingly, and the contractor has signified his intention to finish the tower as soon as possible. The entrances to the.following places have been buoyed : Winyah bay and Georgetown, (Battle Channel,) Bull's bay, Charleston, Stono river, North and South Edisto, St. Helena sound. Port Eoyal, Tybee and Calibogue sound, Warsaw sound and Wilmington river, Ossibaw sound and Ogeechee river, Sapelo sound, Doboy sound, St. Simon's sound, Fernandina and St. Mary's, St. John's river, St. Augustine. In the seventh light-house district, which embraces the coast of Florida, from St. Augustine to Egmont key, the service has been carefully attended, and the lights and other aids to navigation which had been undisturbed by the enemy have been maintained in an efficient condition. Those which had been injured will be re-established as soon as practicable, energetic efforts to this end being in progress. The important light stations. Cape Florida and Jupiter inlet, have received the especial attention of the board, and an experienced agent has been sent to that district with instructions to use every exertion to re-light those points, and the board has reason to hope that by next spring both of these lights will be again in operation. The buoyage of the district has been kept up to the standard of efficiency so far as the limited means at the disposal of the board would permit. In the eighth and ninth districts, embracing the Gulf coast from Egmont to Eio Grande, Texas, the work of re-establishing lights and other aids to navigation discontinued bythe enemy has been kept prominently in view, and no effort has been spared to accomplish, so far as the means at the disposal ofthe board would permit, this desirable result. The lights, &c., reported last year as having been restored to operation, have been maintained in an efficient manner, but at great cost, in consequence of the peculiar state of the markets in that region, the scarcity of skilled labor and the high price of materials forcing upon the service in these districts an expense entirely disproportioned to that of other districts. The following stations have been repaired and refitted during the year, and are now in operation: Ship shoal. Shell keys, Southwest reef, St. Joseph's, Eound- island, (Miss.,) Sand island, Bolivar Point and Padre island; arid others are in course of refitting, and it is expected that in a few months most of those unlighted will be in full course of useful operation. " The buoyage of the district has received careful attention, and the board has great reason to congratulate itself upon having under such difficulties accomplished so much towards a restoration of needed facilities to the commerce of the Gulf. In the tenth and eleventh districts, which embrace all lights from Lakes Erie and Ontario, and rivers St. Lawrence and Niagara, the various aids to navigation have been kept generally in good order, and the disposition of buoys and beacons leaves but little to be desired. No complaints in this respect have been received. The inspector bears testimony to the general attention to duty displayed by the keepers and assistants. • • The work of rebuilding the light-house at Green island (destroyed by fire 1st January, 1864) has been pressed forward, notwithstanding the failure of Congress to provide the funds specially requested for the work, and a light was exhibited from the new structure on the 1st July, 1865. In the erection of this light-house a new and niore suitable- site was adopted. The expenses of this construction were very heavy; yet, as the work was of imperative necessity, the general fund for repairs was drawn upon to meet the bills. A special estimate 198 REPORT ON THE FINANCES. of this work is submitted, out of which it is proposed to reimburse the general fund for the amounts drawn from it. The erection of the range-lights authorized by act of Congress for Maumee bay has not advanced during the year to the extent hoped for by the board. The delay has been occasioned partly by the difficult and complicated questions involved, but mainly on account of the impossibility of procuring the necessary land at private sale at prices warranted by the circumstances of the case. Eesort was necessarily had to a tedious suit at law, which has just resulted in securing the requisite land to the government at reasonable rates. The work will be pressed forward to completion. Upon an examination of the light-house at Mamajuda, it was found necessary to rebuild it, the present structures not being thought worthy of the repairs required to make them habitable. Temporary measures of protection have been adopted, and a special estimate to cover the cost of rebuilding is submitted. The dilapidated condition of the.light-houses at Galloo island and Turtle island has been heretofore reported, and special estimates to cover the cost of necessary repairs are again submitted. These stations are very important, and it is desirable that the necessary funds should be provided as soon as possible. The light-house tower at Presque Isle having been reported to require immediate attention to preserve it from falling, a special examination was made. It was found to have settled very considerably; the masonry, moreover, being cracked, with a tendency to further insecurity. It is recommended that this tower be taken down upon the close of navigation this season, and rebuilt upon a proper and more suitable site. A special estimate to cover the cost is submitted. The temporary range-lights at Cedar Point, Sandusky bay, referred to in the last annual report as having been established, have been continued, and the importance of rendering these aids permanent is such as to warrant the board in submitting a special estimate designed to cover the cost of suitable structures. Many other works of repair in this district of less extent than the foregoing require attention. It is proposed to complete them as time and opportunity permit. The eleventh light-house district embraces Lakes St. Clair, Huron, Michigan, and Superior, and Green bay and tributaries. The lights and other aids to navigation within its limits have been maintained in an efficient condition. Various extensive works of renovation have been in hand during the past year, some of which have beeri completed. Others are still in progress ; while many, from the large expense involved, must necessa- ^ rily await congressional action. The buoys, likewise, have been well attended. The works of repair at Windmill Point light station, in contemplation at the date of the last annual report, have been completed, and a new distinctive illuminating apparatus will be put in operation on the opening of the next season of navigation. The necessary timber for rebuilding the beacon and pier at Kenosha, Wisconsin, has finally been procured after much delay, and the work will be prosecuted to insure, if possible, the completion ofthe structures during the present season of navigation. The requisite materials, timber and ballast stone, for the authorized structures at Eacine, have been delivered, and the work is being vigorously pushed in order to secure it before the fall gales set in. The extensive works reported last year as being in progress at Milwaukie have well advanced during the year, and it is expected that the light-house will be nearly completed by the close of navigation. The light-house at Point Peninsula, between Big and Little Bay de Noquet, REPORT ON THE FINANCES. 199 Michigan, for which an appropriation was made by Congress July 2, 1864, has been completed and lighted. Efforts have been made to establish a light at Sand Point, as authorized by -act of Congress of July 2, 1864. A suitable sight was selected, but up to this time the holders of the land have been unable to convey a valid title to the United States. This being, under the law, a pre-requisite, nothing could be done in the matter beyond the preparation of plans and estiniates for the work. A system of range-lights for entering Copper harbor, authorized by act of Congress of June 20, 1860, has been completed and the lights exhibited. The necessary land at Fort Wilkins for the purposes of these range-lights, together with the valuable buildings which occupy it, were, by the courtesy of the War Department, transferred to the Light-house Board. ' I n the last report reference was made to works then,in progress for securing the foundation of the light-house at La Pointe, Michigan. It has been found that the movement of the sand was not arrested by the measures then adopted, •and instructions have been given to have the entire surface of the ground covered with broken stone. The light-house at Minnesota Point having been found to require considerable repairs, prompt measures to this end were accordingly taken. The special estimates submitted last year for necessary protective works for the light-house at Waugoshance shoal. Straits of Mackinac, having failed to receive the sanction of Congress, nothing could be done toward arresting the increasing dilapidation and decay at this station, which, in point of importance to the interests of navigation, is second to nonie in the lake region. The pier surrounding the light-house, and designed for its protection, is in course of rapid destruction, and when once destroyed, the light-house must give way.' Because of the exposed position, the works required at this point are of a very expensive character, and after a careful study of the whole subject, the board is of opinion that, to carry out the work in a substantial and satisfactory manner, the sum of $200,000 will be required, but has thought it expedient to estimate for only a part of this amount, ($90,000,) to be expended during the year ending June 30, 1866. A fog-signal is more needed at this point than at any other on the lakes, being the turning point of all vessels passing through the Straits of Mackinac. A spe•cial estimate for its establishment is submitted. . The necessity for establishing a system of range-lights at St. Clair Flats has been brought to the attention of the board, and has received careful consideration. Deeming these ranges of manifest usefulness, a special estimate is .submitted. The importance of substituting new and efficient fog-signals at various stations in this district, in place of the bells now in use, has been" developed, and a special appropriation is asked to cover the expense. A light-house at or near old Fort Mackinac is much needed to enable vessels to pass through the straits at night, and McGulpin's Point, about two miles distant, is designated by the engineer of the district as the most suitable location. A special estimate is accordingly submitted. The most salient point on the eastern shore of Lake Michigan, between Point .Betsey and Muskegon, is known as Grand Pointe au Sable, and is unmarked by night. It is a principal landmark for day navigation, and it would seem that the interests of commerce demand that it be suitably lighted. A special estimate is submitted. *. • • The extension of the pier at Chicago during the past summer for a distance of 450 feet into the lake renders it necessary to build a small beacon-light at the end of the pier to mark i t The light-house tower at Kenosha is found to need extensive repairs. The inner wall is literally crumbling to pieces, and the outer wall also shows several 200 REPORT ON THE FINANCES. cracks, caused by the action of frost, as in the case of the tower at Presque Islcj. Pennsylvania. A' special estimate of the cost of these repairs is submitted. A light-house at Eagle Bluff, on the east coast of Green bay, is much needed to enable steamers plying between lake ports and the port of Green Bay,, which use the east channel almost exclusively, to pass between the Little Sister island and the Frying Pan shoals. It is the most prominent bluff on t h e western shore of Green bay. For the erection of this light a special appropriation is recommended. The Grand Island light-house was found, upon examination, to be in a wretched. . condition, on account of the inferior materials employed in its original construction. This structure, which is difficult of access, should be rebuilt in the most substantial manner, so that no further repairs will be required for many years to come. The existing appropriation of $6,000 for lights at the two entrances of Grand. Island harbor. Lake Superior, having been found insufficient to carry on the work, ari additional appropriation is respectfully recommended. . A special estimate is also submitted'to cover the cost of expensive repairs andl renovations found to be necessary at Marquette light-house station. The Huron islands. Lake Superior, lying as they do in the track of vesselsbound to the Portage, are a constant source of anxiety to the navigators, wrecks having frequently occurred at this point. The large and rapidly increasing commerce passing this point warrant the establishment of a suitable light and fogsignal, for which an appropriation is accordingly recommended. A pier having been built at the mouth of Portage river, and the channel straightened and deepened, a small light is needed to mark the entrance. A special appropriation is likewise recommended for the establishment of a. light-house to mark the channel between Keweenaw Point and Manitou island,. Lake Superior, a dangerous passage, at present unmarked by a light, which is deemed very necessary. Estimates of expense of certain essential works of rebuilding at Copper Harbor and Ontonagon light-stations are submitted. A special committee of the board was sent to the northwest lakes to ascertain the wants of commerce in that locality. The examination was particularly directed to Green bay and surroundings, and a special estimate to cover the cost of certain necessary aids to navigation, which will comprise a third class lighthouse on Mahnomah or Chambers island, range-lights at entrance to Fox river ^ a beacon on Peshtego shoal, &c., is submitted. The twelfth light-house district embraces the entire Pacific coast of the United States. The various lights and buoys have been kept in an efficient condition^ and no complaints on this score have been received. The failure of Congress to provide at the last session for certain new works for which special estimates had been submitted has confined the engineerings work of the district to ordinary repairs and renovations, and preparations for the; new works when the necessary special appropriations shall be available. The buoyage of the district has beeri well attended to. The new light-house at Ediz Hook has been completed and lighted. . Having thus given a detailed account of the operations and condition of thelight-house establishment in the several districts, there remain but a few matters of general importance to notice. In anticipation ofthe ultimate overthrow ofthe rebellion, and the consequent necessity of providing as promptly as possible for a sudden revival of trade to< southern ports, the board took measures to provide ready for use when required,, a number of lanterns of the various classes, the lenses having previously been, provided as heretofore reported. These, having been constructed, were, aftercareful inspection, received and stored. The board has had good reason to congratulate itself on having taken this. REPORT ON THE FINANCES. 201 timely precaution, being thus enabled to hasten materially the re-establishment of lights at many stations where the lanterns had been destroyed by the enemy. In like manner the board provided for a supply of iron buoys of the several classes and sizes, being thus prepared, on the restoration of trade to any particular port, to re-establish the necessary buoys. These buoys are now in course of construction by contract, at favorable rates to the government. Upon the close of the war, instructions were given to the acting light-house engineers in the southern districts to inquire for, and recover if possible, the light-house property, comprising illuminating apparatus and other material which had been scattered during the hostilities. This work has been, in a great measure, successfully accomplished, and mainly by tbe action of the War Department, through which much valuable material has been reclaimed. The apparatus recovered has been forwarded to New York for repairs, being in most instances considerably damaged. That which was fit for immediate use has been either so, applied or stored until the towers Were in a condition to receive it. Under sanction obtained from the department an arrangement was made with the Navy Department for the transfer to this board of some small steamers which had been advertised for sale, to be used, as light-house and buoy tenders. These steamers, six in number, are to take the place of a larger number of small and inefficient sailing vessels. This arrangement, though attended with some immediate additional expense, will ultimately prove beneficial and economical. The board has, during the year, given its earnest consideration to the use pf lard oil. A large quantity was purchased under contract and distributed to the lights which are fitted w;ith lamps adapted to its use, and the board has yet to record the first case of well-grounded complaint on the part of keepers of the lights so produced, or on the part of mariners. The board is therefore much encouraged in its hope of introducing a cheaper and more certain article of illumination than sperm oil, which has noAV reached a price far beyond the reach of ordinary appropriations, while the continuance of the supply is a matter of great uncertainty. It is true that lard oil is at present unusually scarce, yet this is only a temporary condition, which, in consideration of the abounding means of supply, cannot long exist. Very respectfully, W. B. SHUBRICK, Rear-Admiral, Chairman. A N D W . A . HARWOOD, 0 . M. PoE, Secretaries. APPENDIX. . L1GHT-H0US.E O F F I C E , 3 D D I S T R I C T , New York, October 25, 1865. SIR : In compliance with your instructions of October 3, I have the honor, in connexion with the acting light-house engineer of this district, to make the following report of the condition of the light-house premises, sea-wall, &c., at Staten Island. The grounds are still occupied by the cotton agent. The closing sales, however, have taken place, and there is prospect of the premises soon being in our hands again. Eeferring to my annual report of this year, you will perceive that the boundary fence, dividing the light-house grounds from those of the revenue depot, is about one-half completed, and stands as the contractors left it—thirty feet six inches ' within the line assigned as the southern boundary of the light-house grounds by order of the Treasury Department, and encroaches to that extent upon our 202 REPORT ON THE FINANCES. premises, viz., taking away a strip of land 630 feet in length by thirty feet six inches wide. The only approach to the light-house grounds, except by courtesy, is by water. On the south is the revenue depot; on the north and west are the State lands. Access to the public street can be obtained on the north by the purchase of the strip of land which lies between the light-house grounds and South street, Tompkinsville, twenty-nine feet and one-half inch wide. Negotiations for the purchase of this strip of land have been entered into, and, as the board are awaie, the land commissioners of the State have placed it at the disposal of the United States for the sum of $6,000. The sea-wall, which Avas intended to protect the whole Avater front on the east and north, is, and was received, in a very defective condition from the hands ofthe contractors. I t is not high enough by two feet. This wall was thrown down during the first gale after its completion, and rebuilt in the same manner as at first, and is now in a falling condition; the stones are not laid in regular courses as required, nor are they of a suitable size, or well bedded. T h e wall is entirely unfit to keep the filling from washing out; large quantities of earth have gone through and filled the basin in front, so that the buoy tender cannot enter or leave except at high tide. The sea-wall bounding the water front on the north, through some error in establishing the boundary, is placed thirty-three feet too far to the south of the true boundary line. This wall, if removed to its proper position, will leave a space to be protected on the east for thirty-three feet by a continuation of the sea-wall on that water front. The grading of the grounds has not been completed in accordance with the contract. The new filling has not been gravelled, and that portion which has sifted through the walls has not been replaced. The grounds in front of the storehouse need filling in with two feet of earth to bring them to the proper level of the sea-wall when raised. The stone pyramids supporting the landing wharf were left without repairs by the contractors ; some have entirely disappeared—others are in a falling condition, so that it has become a necessity to drive piles to support the wharf. Unless soon repaired the other stone pyramids will likewise fall into decay. The roadway connecting the landing wharf with the shore is one foot nine, inches lower than the former, and an inclined plane is necessary on this account. The roadway, although constructed in accordance with the contract, (excepting the piles which support it, which are from one to three inches less in diameter than called for,) is too lightly built for the heavy buoy service, and not strong enough to withstand the action of the sea and floating ice in winter. No fenderposts have been provided by the contractors, but were supplied by the cotton agency in part, and by the acting engineer. No boat-house has been built for the service of the light-house establishment, though one was promised by the supervising architect of the Treasury Department in his letter to Professor Joseph Henry, dated June 24, 1863. Plans and estimates for meeting the requirements resulting from the present condition of the light-house premises, as stated herein, have been made by the acting engineer, and forwarded to the Light-house Board with my approval; and very full reports relating to the above have been sent to the Light-house Board from time to time by the acting engineer and myself, as well as a report ofthe special commission appointed by the Treasury Department. I respectfully submit this report of the present condition of the light-house premises, sea-wall, &cc.. Very respectfully, your obedient servant, L. M. P O W E L L , Light-house Inspector, 3d district. Eear-Admiral W. B. SHUBRICK, Chairman Light-house Board, Washington, D . C. REPORT ON THE FINANCES. 203 REPORT OF THE SUPERINTENDENT OF THE COAST SURVEY. U N I T E D S T A T E S COAST SURVEY O F F I C E , Washington, October 10, 1865. SIR : The estimates for the deficiency in appropriations for the survey of the coast for the fiscal year 1865-'66, together with those for the fiscal year 1866-'67, are hercAvith respectfully submitted; and I have the honor to request that, if approved, they be included in your estimates for appropriations. In regard to the existence of a deficiency, it is only necessary to recall the fact that the late Congress failed to pass the general appropriation bill in which the items for the coast survey are included. No appropriation Avas, therefore, made for the fiscal year 1865-'66. The work has been continued out of the unexpended balances of previous appropriations, and some aid of the same nature afforded by the Treasury Department The appropriations asked for this work had been approved by both houses during the progress of the bill, and the amounts now estimated for are intended to meet the expenditures for the remainder of the fiscal year, upon the same scale of appropriation. The folloAving is a brief sketch of the progress made during the past year. While the Avar continued, a number of parties Avere connected Avith, and rendered efficient aid in, naval and military operations, as during the preceding year. Four parties Avere attached to the South Atlantic blockading squadron and the military department of the south, by whom a complete resurvey of the entrance to Charleston harbor Avas effected ; a survey of the inside Avater passages betAveen St. Helena and Port Eoyal sounds; of Broad river and Whale branch to Port Eoyal ferry ; of Wilmington and Thunderbolt rivers, and the other communications between Savannah and WassaAV and Ossabaw sounds, besides mapping the rebel defences of Charleston and Savannah, and replacing temporary lights, beacons, and buoys, under instructions from the Light-house Board, as fast as the places were reoccupied by the national forces. The entrance to Darien AA^as examined and buoyed, for the transportation of released Union prisoners. Four topographers of the Coast Survey accompanied Sherman's march from Savannah to Goldsboro', and rendered efficient aidin military reconnoissance. Two parties were connected with the North Atlantic blockading squadron, one of whom, after assisting in the operatio.ns against the rebel defences of Wilmington, N. C , made a complete resurvey of both entrances to Cape Fear river, while the other re-lighted and buoyed those channels, as well as that leading into Beaufort harbor, N. 0.,^which at one time was of great importance as a base of supplies. After the close of hostilities the survey of Cape Lookout shoals and the off-shore work on the coast of North Carolina has been continued. A topographical survey of the north bank of the Potomac river, from the vicinity of Washington to Harper's Ferry, has been made by a party attached to the middle military department, while two others have continued the detailed surveys of approaches to Baltimore and Washington. One topographer was attached to the army operating in the valley of Virginia, and has furnished reconnoissances of the battle-fields of Fisher's Hill and Cedar Creek; another was on duty Avith the army in Tennessee, and has mapped Lookout mountain and its approaches. In connexion with the Mississippi squadron, a party of Coast Survey officers, furnished Avilh a gunboat, have made a A^ery valuable reconnoissance map of over tAVO hundred miles of the Tennessee river, from the Muscle Shoals to its mouth ; of the lower Ohio, from Paducah to Cairo ; and of some ninety miles of the Mississippi river, from Cairo up to St. Mary's. The latter work necessarily €eased Avhen, OAving to the reduction of the squadron, a vessel could no longer be assigned to the use of the party. I t may be hoped, however, that the great and obvious usefulness,^in a national point of vicAv, of a reliable map of the 204 REPORT ON T H E FINANCES. Mississippi river^ may lead Congress to make a special appropriation for the further prosecution of that Avork, the commencement of which invoh^ed no public expenditure that Avould not otherwise have been incurred. Iri the regular progress of the survey in the northern sections, parties have been at work,, during the summer and autumn, o.n Passamaquoddy, Gouldsborough, Frenchman's and Penobscot bays, on Muscongus sound, and Medomak, Damariscotta and NCAV MeadoAv riv^ers, on the coast of Maine; on Narragansett bay and its dependencies, in Ehode Island; on the coast of NCAV Jersey; and the connexion of the primary triangulation in sections 1 and 2 has been completed hy the superintendent's party. On the Avestern coast, the coast triangulation between San Francisco and Monterey bays has been completed ; that of Suisun bay has been continued; the topography between Point Ano Nuevo and Point San Pedro, and the off-shore hydrography south of San Francisco, have been continued, and the topography and hydrography of Koos bay have been completed. An early resumption of the Avork in the southern sections is contemplated, and is provided for, on a moderate scale, in the estimates herewith presented The table below gives the amounts estimated to supply the deficiency for the fiscal year 1865-'66 in parallel columns, with the estimates Avhich were originally presented for the whole fiscal year, and were approved by both houses of the last Congress, but failed to become a law before the expiration of its session : Object. W For survey of the Atlantic and Gulf coasts of the United States, including compensation of civilians engaged in the work, per act of March 3, 1843 : For continuing the survey of the Avestern coast of the United States, including compensation of ciAdlians engaged in the Avork, per act • of Septemher SO, 1850 For contiuuing the survey of the reefs, shoals, keys, and coast of South Florida, including compensation of civilians eugaged inthe work, per act of March 3, 1849 For publishing the observations made in the progress of the survey of the coast of the United States, including compensation of civilians engaged in the Avork, per act of March 3, 1843 For repairs of steamers and sailing schooners used in the smwey, 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 $181,000 $120,000 100,000 75,000 11,000 11,000 4,000 4,000 20,000 20,000 6,000 6,000 322, 000 236,GOO During the continuance of the rebellion the field operations of the coast survey have been unavoidably muchrestricted. In the southern sections they were carried on only as far as requisite and practicable in connexion with the operations of the naval forces. Iri most cases where officers of the Coast Survey have served with military or naval commands the Avorking parties haA^e been furnished from the same, and the pay and subsistence of the* officers only have been paid from the coast survey apjDropriations. The coast survey vessels attached to the squadrons have been furnished with coal and kept in repair by the navy. 205 EEPOET ON THE FINANCES. Under these circumstances a corresponding reduction in the expenditures for the coast survey Avas made, Avhicb, from considerations of economy, was extended to the Avork on the Avestern coast. The appropriations, which had amounted to OA^er four hundred and M t j thousand dollars in 1860, Avere reduced, in accordance Avith the estimates submitted, to about three hundred thousand dollars during the Avar. The estimates herewith presented for the fiscal year 1866-'67 approach more nearly to the scale of expenditure before the AA^ar. They contemplate the resumption of the Avork in the southern sections, AAdiich, beside being called for to aid in the development of the resources of that, part of our country, will be productive of great economy, since it Avill, as formerly, enable the same parties to be employed in the south during the Avinter, that are at work in the north during the summer. Without any material increase in the salaries and office expenses the amount of field-work accomplished will be far more than proportionally avigmented. Owing to the great increase in the price of labor and supplies of every kind, the appropriations asked for, although the same in amount of the two principal items as those for 1860-'61, Avill be far from being equivalent to the latter; they are as IOAV as is consistent with an economical prosecution of the Avork in the several localities where it has been commenced. The item providing for the continuation of the survey of the Florida reefs and keys has.been diminished from forty to tAventy-five thousand dollars, because that Avork is proportionally far advanced toAvards completion. The item providing for repairs of vessels, on the contrary, is unaA^oidably increased from ten to twenty thousand dollars on account of the great increase in the cost of • such repairs, and because a larger amount of refitting is at present necessary on account of greater Avear and tear during the war. The subjoined, table exhibits, in parrallel columns, the appropriations made before the war, those during the Avar, and the estimates noAv submitted for the fiscal year 1866-'67 : Object. p CO H F o r survey of t<Lo Atlantic and Gulf coasts of the United States, including 'compeu«ation of civilians engaged in the work, per act of Marcli 3, 1 8 4 3 . . . $250, 000 $178, 000 F o r continuing the STirvey of the western coast of the United States, including compensation of civihans engaged iu the work, per act of Sei^temher 30, 1850 130, 000 100, 000 F o r continuing the survey of the reefs, shoals, keys, and coast of South Florida, includiug compensation of civilians engaged in the work, per act of March 3, 1849 11,000 40, 000 F o r completing the line to connect the tria.ngulation on the Atlantic coast w i t h that on the Gulf of Mexico, across the Florida peninsula, including compensation of civilians engaged in the work, per act of March 3, 1843... 5, 000. F o r publishing the observations made in the progress of the survey of the coast ofthe United States, including compensation of civilians engaged in the work, per act of March 3, 1843 . . .• 5,000 4,000 F o r repairs of steamers and sailing schooners used in the survey, per act of March 2, 1853 ' 10, 000 4,000 F o r fuel and quarters, and for mileage or transportation, for officers and enlisted soldiers of the array serving in the coast survey, in cases no longer provided for by the quartermaster's department, per act of August 31, 1852. 5,000 F o r pay and rations of engineers for steamers used in the h y d r o g r a p h y of 9,000 the coast survey, no longer supplied b y the N a v y D e p a r t m e n t 12, 800 Total......... Eespectfully subpaitted: Hon. H U G H MCCULLOCH, Secretary of the Treasury. 457,800 306,000 $250,000 130,000 25, 000 5,000 20, 000 10, 000 440, 000 For A. D. BACHE, Superintendent TJ. S. Coast Survey, J . E. H I L G A R D , Assistant in charge of Office. 206 REPORT ON THE FINANCES. REPORT OF THE SUPERVISING INSPECTOR OF STEAMBOATS. S I R : The board of supervising inspectors of steam vessels met in its annual session, in the city of St. Louis, Missouri, pursuant to adjournment, on the l l t h day of October, 1865, and having had under consideration various matters of interest arising from the operations of the steamboat laws, have the honor of presenting their thirteenth annual report. The board, in their annual report of last year, alluded to the evil effects which the act of April 29, 1864, would produce if continued so as to interfere Avith or supersede the rules of the board of steamboat inspectors upon the inland waters of the United States. The act of 1861 ignores the use of the steam-whistle, Avithout which it is difficult to conceive IIOAV some of the inland Avaters of the United States can be navigated, Avithout falling back into dangers and fearful collisions, Avhich, before its introduction, continually shocked the public mind. To these waters, especially those of the Avestern rivers, the simple rule that aU. vessels Avhen meeting shall take the right is not satisfactory "nor sufficient; rapid currents and eddies have much to do in determining the proper course of safety. As a general rule, it is proper that vessels in meeting each other should take the right; but it is not, under some circumstances, practicable, and it is in such cases that the rules of the board of inspectors provide a safe and proper remedy by the introduction of the steam-Avhistle. The rules will themselves best exemplify the nature of the navigation to which they relate, and they are introduced to shoAV how intimaltely the signals of the A?histle are interwoven with the rules of navigation on the waters referred to: ^'Rule 1st. When steamers are approaching each other the signals for passing shall be one sound made by the steam-whistle to keep to the right, and two sounds made by the steam-whistle to keep to the left. These signals to be first made by the ascending steamer. If the dangers of navigation, darkness of the night, narrowness of the river, or any other cause, render it necessary for the descending steamer to take the other side, she can do so by making the necessary signal, and the ascending steamer must govern herself accordingly. These signals to be obseiwed by all steamers, whether by day or night. ^'Rule 3d: When tAvo boats are about to enter a narrow channel at the same time, the ascending boat shall be stopped below such channel until the descending boat shall have passed through it; but should two boats unavoidably meet in such channel, then it shall be the duty of the pilot of the ascending boat to make the .proper signal, and Avhen answered by the descending boat, to lie as close as possible to the side of the channel the exchange of signals may have determined as allowed by rule first, and either stop the engines, or move them so as only to give his boat steerage way, and the pilot of the descending boat shall cause his boat to be Avorked sloAvly until he has passed tbe ascending steamer." The act of 1864 requires mast-head lights, Avhere the character of the navigation does not require them, and upon vessels which have no masts abolishes stern lights, where stern lights are quite necessary. In fact, the act seems to supersede that of August 30, 1852, crushing out the beneficial provisions Avhich have been so long and favorably practiced in the navigation of steam-vessels. The board therefore must continue to be embarrassed in the exercise of their official power in relation to signals of sounds or of lights as heretofore, unless the act of 1864 be so construed as to confine its provisions to oceanic waters, or to those on Avhich the navigation of English, French, and Americans are more particularly and mutually concerned, and then not until some guarantee that English navigators on our northern frontier shall more particulaiTy observe the rules they seek to impose upon us. . ' Remonstrances from the most influential navigators have been presented REPORT ON THE FINANCES. 207 against the application of any law which shall break up the system of American signals as heretofore established. The continued accumulation of steam-vessels in all the bays, harbors, and rivers, shows there is increasing need of them, notwithstanding the laAV of 1864 turns back this tide of improvement and throws into confusion the discretionary poAver, which fpr twelve years has been usefully exercised iri perfecting a system for steamers which is UOAV adopted by coihmon consent as the best means of safety yet devised, for AA^hile it concedes the common rule requiring vessels to take the right when the wishes of pilots are not otherwise expressed, yet it also affords the use of a language by Avhich any misunderstanding may be avoided or corrected. The provisions of the act should therefore be modified so as to confine its operations to ocean navigation, or to exclude its application from the interior waters of the United States. • On the western waters mast-head lights are impracticable, no mast being used as at sea; and-head-lights upon the stem, or other low positions forward, giA^e a false aspect to the surface ofthe water, so that pilots cannot well determine the channel or the snags which they are liable to" encounter, nor in approaching other boats can they distinguish such lights from the numerous shore lights, Avhich are generally on the same level and usually placed at the several landings. In this case the law should not require head-lights. Another rule of the board of inspectors seems to be superseded by the act of 1864, by Avhich it is determined, as in former times, that AA^hen two steamers are sailing in the same direction the boat ahead shall have the .preference. The faster boat, if she Avould pass, may be prevented by the zigzag course of the boat ahead, and thus, as in former contentions Avith opposition lines provoked by such continued obstinacy, the faster boat astern drives into the stern or side of the privileged boat, to the great danger of boat and passengers. The rules of the board established a rule which allows the faster boat behind to pass by signals, rendering danger quite out of the question. The vast increase of tonnage of passenger steamers, and the numerous steamers placed under the law of 1852, by the act of Congress approved June 8, 1864, renders it imperative that more time should be devoted to the duty of inspectors than can be done by most of the local inspectors, at the rate of pay UOAV allowed by same. No man can in these times give his whole time to this duty and support his family on the annual pay Avhich the law allows to many districts, after deducting 5 per cent, tax, and this at the same places Avhere common laborers receive $1 75 to $2 per day; and even Avhere local inspectors receive a fair salary, so as to devote their time AAdiolly to the Avork, they cannot possibly do Avhat the interests of the department derriand, so great is the pressure of duty upon some of the districts. The law requires an inspection at least once in each year. The board does not, therefore, hesitate to recommend to your notice the necessity of an act of Congress so fixing the salaries of the inspectors as to enable them to devote their entire time to this service. Underwriters and ship-owners complain that extensive combinations of pilots, especially at the Avest, are in existence to embarrass the operation of the steamboat law, and to force upon the inspectors their demand for the control of the licensing power, or at least to the limitation of the number of pilots on the rivers, so as to compel the OAvners of boats to pay exorbitant Avages for their services, and they refuse to Avorkas pilots on any boat'that has an apprentice on board, and throw every obstacle to advancement in the Avay of young men desirous to become pilots. They object to licenses being granted except upon the recommendation of two or more of their own number. In that they do all they can to exact wages far beyond the sums paid to officers on steamers requiring equal talent, skill, and fidelity. A law of Congress seems to be called fur to secure proper privileges to apprentices and others who may be desirous of becoming pilots. .Freight boats form a class of steamers which seem to have been omitted in 208 REPORT ON THE FINANCES. the act of 1864 from the list no longer to be exempt from the necessity of inspection under the act of 1852. They should AAnth equal justice be included with toAv-boats and ferry-boats. Inspectors seem to feel the importance of a more strenuous effort to sustjiin the dignity and responsibility of their office, and .manifest great zeal in the performance of their dut}^; but under the increase and increasing amount of seiwice required, the encouraging hand of Congress AA^HI be essential to the preseiwation of able men in the districts, and the promotion of a proper enthusiasm' in the performance of official duty. I t is believed the poAver of the board, of supervising inspectors was intended, by the act Avhich established the organization, to have been free to carry oiit the provisions of the laAv to the fullest capabilities of the enginieering profession of the country, so that it might stand on a par with other boards established for similar purposes of/public usefulness ripon the .coasts and harbors of the United States, and that it Avas not intended that those rules should be filtered aAvay by rivahState or national organizations ; yet it is observable that such is the tendency, to the great detriment of its influence upon the public mind. The large number of accidents reported from some of the districts the past year may be referred to various ruling causes. Recklessness, induced by the war, Avhich extends its mischievous tendencies into, all branches of trade, is particularly observable among those employed in or on board some classes of steamers. A large number of boats have been used during the AA^ar as transports, tugs, and freight boats; these have been depreciated by long and continued use, purchased and put on duty without proper examination, and run Avithout" precaution ' or regard to safety. These will doubtless be found among the most numerous causes of these terrible calamities, Avhich seem to be beyond the reach of official remedy. . The board, at the present session, haA^e .rcAnsed the rules and regulations according to the suggestions of experience, and have determined to' require sealed or locked safety-valves, Avhich are to be taken wholly from the control of all persons engaged in navigating steam-A^essels. The folioAAnng 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 1865., . 2, 270 Tonnage of steamers inspected during the year 1 8 6 5 . . , 714, 994, Number of pilots licensed during the year 1865 3, 172 Number of engineers licensed during the year 1865 4, 035 Number of boilers Avhich Avould not bear hydrostatic test 35 Number of violations of law investigated. 28 Number of lives lost by explosion ,.•. 1, 527 Number of lives lost by foundering or beaching 503 530 Total number of lives lost ' 2., 560 Total number of lives saved by life-saving a,pparatus, as required by laAV 34 Loss of property by explosion ., '. , $110, 000 Loss of property by fire ' $148, .550 Loss of property by AA^eck or foundering. $165, 000 Total loss of property on inspected s t e a m e r s . . . . . . . . . . . . . . . $423, 550 Estimated value of steamers inspected in 1865 $221, 016, 800 Estimated value of steamers inspected in 1864 $165, 762, 600 Increase in value from 1864 to 1865 $55, 254, 200 Total number of .passengers carried..'. •..-.„.„ 111^ 377, 964 REPORT ON THE FINANCES. 209 The reports from supervising districts hercAvith annexed, together Avith the tabular statements furnished, will show in detailAvhat statistics are upon the records of the several districts. All of AAdiich is respectfully submitted. P. B. STILLMAN, President. J A M E S N . MULLER, Secretary, FIRST SUPERVISING DISTRICT—PACIFIC COAST. During the year.ending August 31, 1865, there have been inspected,in the district of San Francisco, 63 steam vessels, with an aggregate tonnage of 33,686 tons ; 50 pilots and 102 engineers have also been licensed at that port There have been inspected in the district of Oregon 25 steam vessels, Avith an aggregate tonnage of 4,438 tons, and 34 pilots and 17 engineers have been licensed. Aggregate tonnage of steamers inspected on the Pacific coast during the year, 38,124 tons. Three accidents have occurred to passenger steamers of quite a serious character. The first of these, the explosion of the starboard boiler of the high-pressure steamer Washoe, occurred on the Sacramento river, about forty miles beloAv Sacramento, Avhile on her regular trip from San Francisco. By this accident forty-five passengers lost their lives, also the chief engineer and ^YQ> of the crcAv. The Washoe Avas a UCAV side-Avheel steamer of 385 tons, and had four cylinder boilers 32 feet long and forty inches diameter, each containing five flues; these Avere set on deck, in the same manner usual on the Mississippi and other AA'cstern rivers. These boilers Avere made of iron five-sixteenths of an inch in.thickness, and stamped as required by laAv, and Avere considered Avhen inspected first-class boilers. It AA^as found on examination after the explosion that the shell of the boiler had opened OA^er the furnace for a length of six feet, while the flues remained uninjured. I t was testified by one Avitness connected with the boat, that on other trips he had on three occasions seen the gauge-cocks tried without finding Avater—shoAving the most criminal negligence on the part of the engineer in charge, who it appears intrusted the keeping up the supply of water to firemen, Avithout giving the matter sufficient personal attention. There is no evidence, however, that there was a deficiency of water at the time of the explosion, and the cause is someAvhat shrouded in mystery; but the local inspectors at San Francisco are of opinion that it resulted from the negligence of the engineer, as above referred to. I must say, however, that'I entertain a somcAvhat different opinion. That the engineer Avas negligent in the performance of his duties there can be no doubt, but there is another fact Avhich cannot be lost sight of. These boilers had been in use but three months, and although the iron was considered to be of the best quality, certainly as good as it Avas possible to procure, yet it Avas found in use that several of the sheets exposed to the direct heat of the furnaces Avere laminated in their structure, so that they became blistered and cracked, and had to be patched or altogether removed, and ncAv ones substituted, depending on the extent of the injury. From the position of the ruptured portion, as also the fact that the flues remained uninjured, I incline to the opinion that a crack in the sheet had occurred, probably from the boiler not having been properly cleared of scale, and the boiler, thus weakened, Avas burst simply by the contained pressure extending this crack longitudinally. I believe this is not an unusual cause of the explosion of boilers of this class, where the great shell of the boiler, every part of which is subjected in use to a very severe tensile strain, is directly exposed to the action of the fire ; for although the boiler so arranged may withstand any reasonable hydrostatic test when cold, or at moderate temperatures, 14 F 210 REPORT ON THE FINANCES. defects may be developed by the application of extreme temperatures, or under such circumstances a local injury may occur from the adherence of scale to the iron, Avhich will endanger the Avhole structure. For the reasons above stated,. I consider the above class of boilers among the most objectionable now in use;. and I think it is to be regretted that in the navn'gation of some of our rivers the character of the Avater seems to prev'ent their present abandonment. In November, 1864, the steamer Sophie McLane exploded her port boiler while lying at her Avharf at Suisun city. By this explosion the captain and four of the crcAV were killed. The accident occurred in the morning before the hour of starting on her voyage had arrived, and there were fortunately but fcAv passengers on board,'and none of these were injured. This Avas a high-pressure sidewheel steamer of 242 tons, and had two boilers in the hold of the vessel 18 feet long and 5 feet diameter, which had been in use only two months. T^he shell of the boiler gave Avay, and the boat AA^as torn to pieces and rendered useless. The investigation shoAved that the explosion occurred from excessive pressure, arising from the criminal negligence and mismanagement of the engineer. He Avas one of the oldest engineers on the. cpast, and up to this time had borne an excellent reputation for attention to his duties. His license Avas revoked, and he immediately left the country to save himself from prosecution. July 30, 1865, the steamship Brother Jonathan, bound from San Francisco to Portland, Oregon, Avas lost in a heavy sea by striking upon a sunken rock, bearing about Avest-nortliAvest from Crescent City, and from eight to ten miles from land. She was a vessel of about 1,200 tons, and had on board Avhen lost, as nearly as can be ascertained, 140 passengers and 50 other persons, being officers and crew, and about 500 tons of freight. She left San Francisco July 28, and experienced A^ery heavy weather all the Avay up the coast. On the 30th, about 2 o'clock p; ni., she Avas a little to the northw^ard of Crescent City, and Avas passed at 12 m. by the s^teamship Sierra Nevada, bound doAvn. The sea was at this time so rough, and the Avind bloAving so heavy from the north-west, that it Avas determined by Captain De Wolf, Avho Avas in command of the steamer, to turn back and lie at Crescent City until the storm had abated. The steamer^ Avas put about, and had run some ten or fifteen minutes to the southeast when she struck a sunken rock, and was so pierced by it that she remained lodged and could not be backed off. The Avind and sea Avas now beating very heavily on her port quarter, and she swung round and came head to the Avind. It appears the rock must have been pointed or Aveclge-shaped, and when she came head to the Avind it Avas found that in SAvinging it had burst open the bottom of the ship, and the foremast of the vessel slipped doAvn through the opening until the foreyard lay across the deck. There Avas an immediate attempt made to get the life-boats cleared from the sinking ship, and the first boat cleared and cast off got aAvay in safety Avith nineteen persons on board ; these v/ere all the persons saA^ed from the vessel, out of one hundred and ninety. Several of the other boats Avere got into the Avater and loaded with passengers, but Avere stove to pieces against tlie vessel by the force of the sea running alongside. All the boats Avere loAvered under direction of the officers, every person behaving in the ,coolest manner, under the assurance of the captain that everything Avould be done for their safety Avhich Avas possible. None of the principal officeis ever left the deck of the steamer; but Avhen the life-boats had been lost, and all means of escape cut off, they were seen, Avith the passengers then remaining on board, standing on the after-deck of the vessel until she sunk beneath the Avaves, which she did in forty-five minutes after striking the rock. During several succeediiig days bodies Avere drifted on shore, all of AAdiich had life-preservers secured to them, and many were recognized and taken possession of by their friends, Avhile others Avere buried Avhere found by the force established to patrol the beacli for more than fifty miles to the southAvard. It is not known Avith certainty whether the rock upon Avhich the vessel struck had been previously known or REPORT ON THE FINANCES. 211 .not, as it is impossible now to determine the exact position of the steamer at the time, but it is generally believed it Avas further to sea than any rock or reef now laid doAvn in the charts; and in support of this AdcAV, it is hardly possible that a commander so experienced on this route, so constant in his Avatchfulness, and so eminently correct in all his habits, could have been run on any known danger in broad daylight, and the weather so clear that the position and bearings of the ship' must hav^e been fully known to him. The Brother Jonathan was rebuilt four years since, and was a very staunch vessel, and Avas very fully supplied Avith boats and all other equipments required by laAV; she also had very able and experienced officers and a full crcAv. The public were very deeply impressed by this sad calamity, the ship and her officers having the fullest confidence' of the people; there has not been heard, in the public press or elscAvhere, the least complaint against either; but CA^ery one, Avith a sense of personal bereavernoit in the loss of so many valuable and well-known citizens, seemed, without murmur, to bow in profoundest sorrow to this fearful dispensation of an overruling Providence. There is a practical lesson to be learned from this and similar disasters at sea, Avhich should not be passed by unheeded. It will be observ^ed that the boats of this steamer, with one exception, were dashed to pieces alongside of the vessel, after they had been loaded Avith passengers, before they could be got clear of the ship. Can this danger be avoided ? The difficulty arises from a . want of suitable provision by Avhich the boat may be instantly relieved at will from the tackles by Avhich she is loAveried into the water.' I do not pretend to say that boats in all cases could be got clear of the ship if furnished Avith such means, but their adoption would, I am fully satisfied, greatly lessen the present danger of disaster from this cause; and I trust Congress AAdll be called upon to require by enactment the application of the best form of boat-disengaging apparatus on all our ocean-going steam-vessels. " In conclusion, I feel it to be a duty to call your attention to a subject Avhich, from long experience and observation as an executive officer under the steamboat act of 1852, I am satisfied has been more destructive to the hopes of the friends of that enactment than all the deficiencies of requirement, the correction of Avhich this board have from time to time recommended. There is. no question but the provisions of the steamboat act above referred to are of the most salutary character, and have been productive in saving to their friends and the country very many and valuable lives, and also much property. To execute this important law. Congress provided a body of officers whose special duty it was made carefully to inspect all passenger steamers at least once in each year, to see that all the provisions of the laAv AA^ere complied with, and that the vessel was otherwise in a condition to Avarrant the belief that she might be safely employed as a passenger-carrying steamer Avithout peril to life. These officers were also required to visit such vessels arriving or departing to see that their equipment was maintained in good condition, and that they were properly managed. They Avere also charged with the duty of examining, classifying and licensing engineers and pilots of these vessels, and keeping watch over the conduct of these officers. ^ By the various salaries paid to the local inspectors ($200 to $2,000) it was evidently contemplated by Congress that they would generally have to give but an insignificant portion of their time to this official duty, and could, without prejudice to the public interests, seek for support mainly, or partially, in some private occupation. In some cases this anticipation was verified, while in many ^others the imposed public services had been much under-estimated. No .one can live Avithout support, and in cases where the salary of a local board of inspectors was fixed at too low a rate for the time Avhich should be devoted to fully discharging the duties of the office, the public service has correspondingly suffered. I do not say that any of the official acts required by law have not 212 REPORT ON THE FINANCES. I been performed. I am aAvare that inspectors haA^e done all that could haA^e been done under these circumstances, biit there is a great difference betAveen. simply doing an act and doing it well and effectively. The inspecting of a steamer annually is no guarantee that she is conducted properly throughout the year; and I believe this continued intermediate examination to be of such vital importance in obtaining the security contemplated, that AAdierever the.business of the port is considerable, all the attention of the inspectors which can be spared from office duties may be given to visiting vessels arriving and departing Avith a marked change in the record of casualties annually reported. This can only be done by giving these officers remunerative compensation, such as to preclude the necessity of their seeking to eke out by private enterprises the scanty compensation obtained for official services. I trust the board will consider it proper to ask the honorable Secretary of the, Treasury to commend this matter to the attention of Congress. W I L L I A M B U R N E T T , Supervising Inspector. SECOND SUPERVISING DISTRICT. An unusual amount of duty has been performed in this district. The Jocal board in Philadelphia report no accidents or any material A^aiiation from usual occurrences. The folloAving. accidents (are reported from the NCAV York district : On the night of October 18, 1864, the steamer Admiral DuPont, Avhile on her passage from New York to New Haven, and shortly after leaA'ing the wharf, came in collision Avith the tug-boat Keystone, by Avhich the latter Avas sunk. An investigation Avas made in this case, and from the testimony given, we find that the Admiral DuPont was in charge of a regular licensed pilot, Avho used all necessary precautions, to prevent a collision, by blowing the steam-Avhistle, but which was not ansAvered by the tug-boat, and' by a sudden change of course by the latter, came across the bow of the Admiral DuPont. No lives lost. On the night of January 8, 1865, the Jno. V. Melville, on her passage from NCAV York to Port Royal, it being her second day out from port, encountered a heaA^y gale, Avas struck by a heavy sea, Avhich stove in the starboard boAv, flooded the forAvard cabin, and broke aAvay ihe Avater-tight bulkhead, forAvard of the engine, and putting out the fires. The engineer reporting the same, a general rush Avas made by the passengers for the boats, filling them to such an extent as to break aAvay the davits and light rail on the upper deck, by Avhich a large number of persons Avere precipitated in the Avater and droAvned. The steamer remained afloat about tAvo-hours, and then sunk, going doAvn head-foremost, carrying Avith her all except the mate, third assistant engineer, and IAVO passengers, who were saved. Fifty-three passengers and tAventy-three of the crcAv were lost. ' The ship propeller North America left New Orleans December 15, 1864, bound for New York. On the 22d, during a heavy gale of Avind, sprung a leak forward, and notAvithstanding all the exertions made by the officers and crew, foundered the same night. There AA^ere on board 203 sick soldiers, 12 cabin passengers, and a crew consisting of 44 men, making a total of 259 persons, of whom only 62 Avere saved. Loss of property, including ship, estimated at about $300,600v On the night of Monday, February 6, 1865, the steamer Empire State, Avhile on her passage from NCAV York to NcAvport, R. I., Avas run into by the ship propeller Franconia. An investigation Avas held, Avhen the following facts were elicited : The vessels Avere nearly abreast of New Haven light, each bound a different course; the lights of each Avere distinctly visible for at least tAventy minutes REPORT ON THE FINANCES. 2 IS before the collision. The vessels continued to steer their proper course until Avithin a distance of about half a mile from each other, AA^hen the Franconia suddenly changed her course, bearing down upon the Empire State. The pilot of the latter A^essel immediately blcAv two distinct whistles, but heard no answer from the other vessel. The bell Avas then rung to slow,' stop and back, AA^hich Avas promptly done by the engineer. The Franconia continuing at full speed, struck the Empire State at a right angle, about tAventy feet abaft .the stem, cutting her through to the keelson, and the vessel Avas only saved from sinking by having. . a Avell-constructed water-tight bulkhead a few feet abaft the fracture. The Franconia, as near as we could find out, Avas in charge of a Sound pilot, but not licensed by us. No lives Avere lost. The,ship propeller G-eorge Washington Avas burned to the water's edge on the evening ofthe 2d of January, 1865, Avhile in this port, having just arrived from sea. The amount of property lost was great, but the valuation Avas not ascertained by us. No lives were lost, April 28, 1865, the steamship Ocean Queen, AAdiile on her passage from NCAV York to AspiuAA^all, collapsed the lower flue in the forAvard boiler; four of the crewAvere scalded—tAvo fatally, and two slightly. The vessel proceeded on her voyage with one boiler. On the night of the 7th of June, 1865, the steamer Admiral DuPont left the port of New York for Fortress Monroe, having on board a small detachment of United States troops. On the folloAving morning a dense fog set in. At 4.20 a. m. a sailing vessel was discovered steering nearly in an opposite direction. The engine Avas immediately stopped and backed, arid theAvheel thrown hard a-starboard, but, at the rate of speed of the sailing-vessel, a collisio'n could not be prevented by those on board of the steamer, which Avas struck just forward of the paddlewheel, and sunk in about three minutes. The greatest part of the passengers and crew Avere saved by getting on board of the ship, Avhich proved to be the English ship Stadaconda. There Avere 17 persons droAvned, viz: 15 soldiers, one • fireman, and a colored Avoman. There liaA^e been tAvo steamers burned Avhile lying at their respective docks, viz : the tug propeller George O'Yail, on the night of the 4th of August,, and the steamboat Chicopee, on the morning of September 16, .1865—the former lying at Brooklyn, N. Y., and the latter at NcAvark, N. J.; the aggregate loss amounting to about $24,000. No lives Avere lost. On the Oth day of August, 1865, the steamboat AITOA^^, while on her passage from New York to HaverstraAv, collapsed one of the lower flues of starboard boiler, scalding fatally one of the firemen no other, persons Avere materially injured by the escaping steam. Four of the passengers Avere droAvned by jumping overboard during the panic. The license of the engineer has been revoked for inattention to his duty and violation of Art. 15, section 9, of the laAv of 1852. The Boston board report that they have had five boilers fail, under hydrostatic pressure; that no accident has happened, by Avhich life had been lost; that one boat called the Chocoma, on Lake Winnipiseogee, on the night of 3d of July last, was entered by some malicious person, Avho placed a keg of poAvder, Avith a lighted sloAv-match, in the furnace of her boiler, Avhere it exploded, raising the forward deck and breaking several of the deck-beams. It Avould no doubt have . destroyed the boat and perhaps killed all the crew, who were asleep on board, if the furnace door had been securely shut; but it seems the miscreant Avas un~ able to do this, bn account of the slow-match, Avhich Avas laid through the furnace door, so that the principal force of the explosion came out at the door. T h e boiler, notwithstanding, was found to be uninjured. On the 7th of February^ last, about 9 p. m., the steamers Empire State and Franconia collided. The particulars you will find above, with the exception of the loss sustained, Avhich was about $25,000, Avhich AA^as paid by the owners of the Franconia, they admitting the inefficiency of the watch on deck. a 214 REPORT ON THE FINANCES. As a general thing, the owners and officers of steam vessels continue to comply , with all the requirements of the laAv. We have had but one palpable violation of the law, in the case of the steamer Reindeer, Avhich vessel, Avithout inspection or any other papers, Avent out Avith passengers two trips on the 4th of July last. This, in our opinion, was a heedless or Avilful violation of the statute, and the case is now pending in the district court. The inspectors complain of the low salaries alloAved, and hope that Congress Avill see the justice of raising their pay, for the reason that their entire time is required to perform the duties, and also set forth the fact that, Avhen the salaries were made by Congress, in 1852, gold Avas at par, and the number of steamers Avas then about one-quarter and the engineers and pilots about onefifth of Avhat they now are in their districts, and^ these are rapidly increasing, and that their present salaries of eight hundred dollars, in currency, are entirely inadequate for the services rendered. . The amount of fees received in this district by local board at Boston, in 1853, for licenses was $240; for inspection, $580-—total, $820. The amount of fees received for license in 1865 was $2,610; for inspection, $2,682 73—total, $5,292 73. " N. B.—^The amount carried out for inspection fees is a close approximation, and very near correct. TPIOS. B. STILLMAN, Supervising Inspector Second District. THIRD SUPERVISING DISTRICT. The war having terminated, and business opening and resuming its usual channels, a great number of steamers Avhich were in government employ have entered the various routes upon our coast, bays, and rivers. The local board at Baltimore have inspected one hundred and forty-two (142) steamers ; given license to two hundred and forty-seven (247) engineers and one hundred and eighty-six (186) pilots. Tonnage of steamers, forty-four thousand six hundred and six (44,606) tons. Inspected a t Norfolk and Old Point, Virginia, by supervisor, ten (10) steamers, Avhose tonnage amounts to fifteen hundred and ninety-six (1,596) tons; licensed sixty-seven (67) engineers and thirty-seven (37) pilots. At Hilton Head, Charleston, South Carolina, and Savannah, Georgia, irispected four (4) steamers, whose tonnage is elcA^en hundred and tAventy-two (1,122) tons; licensed twenty-three (23) engineers and tAA'-enty-six (26) pilots, At NcAA^bern, North Carolina, five (5) steamers, measuring eleven hundred and thirteen (1,113) tons, Avere inspected. At Baltimore, Maryland, thirteen (13) steamers Avere inspected; tonnage, four thousand six hundred and twenty-one (4,621) tons; granted license to ninety-seven (97) engineers and eighty-seven (87) pilots. At Norfolk,-Virginia, by local board, were inspected twelve (12) steamers, whose tonnage Avas fifteen hundred and eighty-four (1,584) tons; granted license to sixty-one (61) engineers and twenty-four (24) pilots. At Charleston, South Carolina, three (3) steamers, measuring seven hundred and seven (707) tons, were inspected. Total, of steamers inspected in the district, one hundred and eighty-six (186;) tonnage, fifty-four thousand six hundred and forty-two (54,642.) Pilots hcensed, three hundred and seventy (370;) engineers, four hundred and eighty-six (486.) Estimated number of passengers carried were four rnillion two hundred and fcJl'ty-tAvo thousand four hundred and ninety (4,242,490.) REPORT ON THE FINANCES. 2l6 In the month of August, 1865, the supervisor was sent, by special order, to Charleston, Sc-uth Carolina, Savannah, G-eorgia, and Mobile, Alabama, to cooperate Avith the collector of those ports and the United States district judge in the nomination of suitable persons to act as local inspectors of steam vessels for the ports herein mentioned. In consequence of the lateness of the period when they Avere appointed the supervisor has receiA^ed no report from them, except Charleston, South Carolina. ThedaAv has been faithfully carried out, Avith but few exceptions. The local boards are using energetic measures to have it fully complied with, and have •determined to punish transgressors. , They are attending to their duties faithfully. There has been some effort made by pilots employed upon the Chesapeake bay, who have derived their license from the State to navigate sail vessels, and who are endeavoring to embarrass steatnboat pilots, and in some cases have com-menced suits at laAv against them because they have not procured a State license also, in order to navigate steamers upon the Chesapeake Avaters, notwithstanding tkey had a government license• ^ October^25, 1864.^The steamer Grey Hound, in government employ, Avhile •on her Avay from Bermuda Hundred to Norfolk, Virginia, took fire somcAvhere near the boiler, by accident, and in a few minutes Avas in a sheet of flames^ Happily no lives Avere lost. The vessel Avas burnt to the Avater's edge and sunk. March 25, 1865.—The government steamer General Lyon was burned while on her voyage from Hilton Head, South Carolina, to Fortress Monroe, Virginia, having on board at the tinie some five hundred (500) government troops, nearly all of Avhom perished by the flames. Vessel entirely destroyed. Reported to haA^e originated by accident. September 30,1864.—The steamer Matilda burst her boiler in Hampton creek, "Virginia, by Avhich the chief engineer, Thqmas Brannan, was so badly scalded that he died. October 22.—The steamer Mary Washington and schooner Missouri Young -collided in the Chesapeake bay. The pilot of the steamer Avas found inattentive to the duties of his station, and license Avas suspended for thirty (30) days. January 10, 1865.—The steamer Georgeanna and schooner John Walker collided on the bay, by Avbich five (5) persons Avere droAvned—^one passenger and four of the crcAv. Upon investigation by the local board they found it purely accidental. ' January 7.—The steaimers Louisiana and Cambria came in collision off Point No-Point, on Chesapeake bay, but neither vessel Avas materially damaged. Caused by a thick fog. A2ml 23.—The steamers Massachusetts and Black Diamond collided on the Potomac riA^er; the former loaded Avith troops, sixty (60) of whomAvere droAvned. The investigation disclosed the fact that both pilots Avholly disregarded the rules 'established for their government, consequently their licenses Avere revoked. The ^opinion given by the local board is, that this lamentable loss of human life has 'been caused by the present system of carrying signal lights. May 11.—The tug MohaAvk Avas refused a certificate at Alexandria for want •of the equipments required by law. July 20.—The boiler of the United States revenue cutter Lincoln was subjected to a hydrostatic pressure of forty (40) pounds per square inch. A subsequent examination disclosed a very satisfactory condition of the several parts. J u \ j 3 \ . — T h e boiler of steamer Carroll gave Avay, under a pressure of thirty-tAvo (32) pounds. July 21.—The tugs Alpha and Grace Titus collided on the Patapsco river, by Avhich IAA^O (2) young men Avere drowned. The local board decided that the pilot of the Alpha, a naval steamer, Avas in fault. She left. port immediately thereafter, and has not since returned. August 24.^Steamers George Leary and Sea Gull collided near Cove 216 REPORT ON THE FINANCES. Point, on the Chesapeake bay, by Avhich three persons lost their liA^es The George Leary Avas cut doAvn to the Avater's edge. The pilot of the Sea Gull Avas proved in fault, and his license revoked. August 30. — Steamers George Appold and Kent collided off Thomas's Point, by Avhich the latter Avas sunk in a fcAv minutes. In this case, the pilot of the Kent AA^as found in fault, and license revoked. September 13.—The tugs Atlantic and May Queen collided on • the Patapsco river. Little damage Avas done. The pilot of the Atlantic Avas found negligent, and his license suspended for thirty (30) days. There were thirteen steamers and tugs built at Baltimore during the past year, measuring three thousand and four hundred (3,400) tons. All of Avhich is respectfully submitted. J A M E S N. MULLER, SR., Supervising Ins2'>e.ctor Third District. FOURTH SUPERVISING DISTRICT. There have been inspected in this district two hundred and six (206) steamers of all classes, ranging from fifty to sixteen hundred tons. The stated tonnage could not be ascertained, as a large number of steamers have not been yet measured by the proper customs officers of this district. There liaA^e been issued in this district seven hundred and twenty (7C; > ilo.t licenses and 6.v^ hundred and eighty (580) engineer licenses. Several accidents occurred without loss of life, as Avill be seen by the report of the local boards and the tabular statement appended. One occurred at Carondelet, near St. Louis, of a more serious nature. ' T h e steamer Maria, of two hundred and fifty-four (254) tons burden, exploded one of her boilers, and set the boat on fire. She Avas burnt and sunk; proved to be a. total loss ; she was carrying soldiers. The local board at St. Louis held an investigation, found that the engineers had been negligent, and had.failed to state correct facts. Their licenses Avere revoked. The number of lives lost, if any, could not be ascertained. The steamer Watson, sunk by a snag at the foot of Island No. 76, near the mouth of the Arkansas river. Thirty-four (34) lives Avere lost. Disaster of the Sultana. This is perhaps the most frightful disaster everrecorded in the annals of steam navigation. It is stated that over fifteen hundred (1,500) lives Avere lost. The Sultana was built at Cincinnati, Ohio, in 1863. She Avas of 660 38-100 tons burden, (old measurement;) had accommodations for seventy-six (76) cabin passengers, and three hundred (300) deck passengers. She had four high-pressure boilers, 18 feet long and 46 inches in diameter, made of iron 17-48 of an inch in thickness ; each boiler had 24 return flues, 5 inches in diameter, made of iron one-eighth of an inch thick. The Sultana Avas inspected in St. Louis, on the 12th day of April, 1865, by the local board of inspectors, composed of John Maguire and John Shaffer. The* boilers-Avere subjected to a hydrostatic pressure of two hundred and ten (210) pounds to the square inch. The Avorking steam pressure allowed Avas one hundred and forty-five (145) pounds to the square inch. The Sultana had tAVO engines, Avith cylinders 25 inches in diameter and 8 feet stroke ; had three forcing pumps, six inches stroke, and respectively 5, 6 and 7 inches in diameter ; two of them Avere worked by hand. The explosion occurred on the 27th day of April, 1865, at about seven miles above Memphis, Tennessee. There Ayas no local, board at that time at Memphis. As soon as the news of the terrible occurrence reached S t Louis, by telegraph, I, as supervising inspector of this, the fourth, district, considered it my duty, as prescribed by the 22d section of the act of Con REPORT ON THE FINANCES. 217 gress of 1852, to repair immediately to the scene of the calamity. What urged me to take immediate steps is, that on all such occasions the surviving parties leave for parts unknoSvn as soon as they can procure the means to do so. This is especially the case AAdth those that are supposed to be best informed of the probable cause of the accident. Arriving at Memphis, Tennessee, I found that Major General Washburn had instituted a military commission to inquire into the matter. They had made little progress, and had concluded to go to Vicksburg, Avhere they had good ground to believe. more information could, be gathered. I Avas invited by G-eneral Washburn to join the party, and did so. At Vicksburg, one of the first Avitnesses put under oath Avas R. Gr. Taylor, an experienced boiler-maker. He stated that he had, at the request of the first engineer, examined and repaired the middle larboard boiler of the Sultana, oil her up trip to Memphis. He states that he found, on examination of the larboard boiler, that tAvo sheets Avere badly bulged out. He Avas told by the captain that both sheets Avould be cut out at St. Louis, and he (Taylor) Avas to cut out only a piece 26 by 11 inches, which he did! He AA^as not permitted to force back the bulge, as he desired, but had to fit his patch to the boiler as it was. The patch he riveted on was only one-quarter of an inch thick. To all this the first engineer consented. This Avas on the part of the engineer a gross violation of the laAv, the body of the boiler being made of iron 17-48 of one inch, and inspected, and the safety-valves regulated for iron of that thickness, and the pressure allowed Avas the extreme limit. Had the boiler been inspected after the repairs, the pressure alloAved by laAv would have been 100.43 pounds of Avorking pressure per square inch, as prescribed for boilers 46 inches in diameter, made of iron ^ inch thick. From Vicksburg to Memphis the Sultana travelled at her usual speed, which shoAvs that the usual pressure of steam Avas.used. The foregoing is sufficient to explain the cause or causes of the explosion. Boilers of a construction not adapted to the Avater of the Mississippi river, the flues being set in zigzag, Avliich makes them very difficult 'to clean ; the rapid accumulation of • sediment renders them easily subject to be burned, or at least overheated ; this seems td haA^e been the case of the Sultana. The boilers Avere imperfectly repaired at Vicksburg, for Avhich the engineer alone can be held responsible. There is another feature in this disaster that deserves to be rnentioned—the large amount of human beings crowded on this boat. The law limits the number of passengers that a vessel is allowed to carry. That law, like many others, has during the war been set aside for military necessities. Civil officers had to be silent, and large numbers of soldiers ha;Ve frequently been croAvded on small crafts. This war AA^as already ended Avhen this inhuman shipment Avas made, and nobody pretended that there Avas a necessity. The Sultana left NCAV Oiieans Avitli about 250 passengers and crew, and in the hold about 250 hogsheads of sugar. At Vicksburg 2,000 released Union prisoners and 60 horses and mules were shipped on her, Avhile the certificate allowed her only three hundred and seventy-six (376) passengers, all told. The Pauline Carroll, a steamer of the same size, AA^as lying at the Avharf at Vicksburg, on her Avay to St. Louis. The officers of the P. Carroll were anxious to get one thousand (1,000) of those passengers at the regular government rate. The agent of that boat even offered a premium, as he declared himself, but to no avail. It Avas decided that horse, mule and human freight must be croAvded in one heap. J . J. W I T Z I G , Supervising Inspector Fourth District. 218 REPORT ON THE FINANCES. FIFTH SUPERVISING DISTRICT—(GALENA ILLINOIS.) Eighty-nine steamboats haA^e been inspected in this district during the year ending Octobeir 1, 1865—thirty-five passenger boats, tAventy-one freight boats, eighteen ferry-boats, and fifteen toAv-bo.ats—Avith an aggregate tonnage, so far as could be obtained, of nine thousand six hundred and eighty-seven ^-^-^ tons. ' The tonnage of many of the steamers could not be obtained because of the delay in procuring the admeasurement. There have been transported by these steamers two hundred thousand passengers, Avithout loss of life. But one accident has occurred in this district during the year. Steamer John Rumsey exploded her boiler within sight of St. Paul, on the 5th of November, 1864. She Avas of thirty-nine tons capacity, toAving two barges loaded. Some five pr six of the men Avere killed, and others Avounded;. the boat drifted on to a bar and burned up; cargo and barges saved; loss eight thousand dollars. The engineer says he had water enough in his boiler, and no more steam than he AA^as entitled to carry. 'We have refused to rencAV his license since that time. One hundred and twenty-three engineers and one hundred and twenty-three pilbts have been licensed; the tabular report Avill indicate the grade of the same. The local board report that in testing the boiler of the steamer Mankato, on the 9th day of June, at the p6rt of St. Paul, her boiler failed to stand the test pressure, and ordered her to repair the same. Also, on the 17th day of June, Ave applied the pressure to the steamer Viola, at La Crosse, Wisconsin, Avhen we discovered a crack in her boiler in connexion with the steam-drum, and ordered her to repair. On the 23d day of July we tested the steamer New Boston, at Rock island, when the starboard flue of the starboard boiler collapsed; ordered repairs by making and putting in new flues. Same day ordered steamer J o Parsons to get new steam-pipe. On the Sth day of September Ave again applied the test pressure to the steamer Mankato, at St. Paul, Avhich started her boiler-heads. We then condemned the boilers as unfit, and ordered ncAv ones. Considerable dissatisfaction exists among steamboat OAvners as to the admeasurement of steamers under the l1e^y laAv; they object to any admeasurem_ent above the maui deck on our river steamers as altogether constructive, and without limit. Steamers as at present admeasured cannot carry the nuriiber of tons indicated in their register; it Avould sink them at the landing. C H A R L E S L. S T E P H E N S O N , Supervising Inspector Fifth District. . . SIXTH SUPERVISING DISTRICT. There have been inspected at Louisville, Kentucky, 105 boats, the tonnage amounting to 27,911 tons. . . . At Nashville, Tennessee, 13 boats, tonnage 12,089, making a total amount of ^ tonnage 40,000; this is an increase of 16,789 tons.' There have been licensed 252 pilots, and original licenses granted to 53, making 305; and to engineers rencAvals have been given to 260, and original to 44, making 304. Total number of licenses granted 609. TAVO boilers were found defective, and two gave way under hydrostatic pressure. The steamer Ben Levi Avas sent to Easton, on the Tennessee river, by the United States military authorities, Avitli a regiment of soldiers, about 1st of March, 1865. . After performing the trip to Easton in safety, on the return of REPORT ON THE .FINANCES. 219 the boat, Avhen about 150,miles beloAv Louisville,,on the Ohio river,'on the morning of the 19th of March, her boilers Avere thrown overboard and torn to pieces, the hull sunk and destroyed. This case Avas investigated by the local board at Louisville. Their report states that this loss Avas a clear case of some mischievous or combustible matter winch Avas thrown into the furnace. I have examined the^parts of the boilers, and am of the opinion that the conclusion arrived at b y t h e local board at Louisville is correct. The boat.Avas loaded for the trip, and at. the time AA^as using the coal that was in her deck-rooni. I am of the opinion that some combustible matter Avas mixed in the coal for the express purpose of destroying the soldiers on her trip to Easton. I append the report of the Louisville board to this for the information of the board. The number of passengers carried in the district for the past year amounts to one million ten thousand. The number of engineers licensed by original license at Nashville, Tennessee, was ; number of original pilots, ; licenses renewed to engineers, ; licenses renewed to pilots, ; making a total of . J . V. G U T H R I E , Supervising Inspector Sixth District. SEVENTH SUPERVISING DISTRICT. ^ One hundred and fifty-one (151) steamers, measuring thirty-tAvo thousand one hundred and sixty-four (32,164) tons, were inspected at Pittsburg, Pennsyh^ania; forty-seven; (47,) measuring nine thousand and ninety (9,090) tons, were inspected at Wheeling, West Virginia ; and one hundred and forty-five, (145,) measuring forty-five thousand one hundred (45,100) tons, Avere inspected at Cincinnati, Oliio:—making, in the aggregate, three hundred and forty-three (343) steamers of all classes, measuring eighty-six thousand three hundred and' fifty-four (86,354) tons, being an increase of tonnage inspected over the last year of thirty-three thousand eight hundred and seventy-three (33,873) tons. The local board at Pittsburg, Pennsylvania, have issued certificates of license to tAVO hundred and ninety-three (293) pilots and two hundred and ninety-tAVO (292) engineers. , The local board at Wheeling, West Virginia, have issued certificates of license to forty-nine (49) pilots and fifty-four (54) engineers. The local board at Cincinnati, Ohio, haA^e issued certificates of license to three hundred and forty-four (344) pilots and three hundred and fifty-one (351) engineers; making a total number of one thousand three.hundred and eightythree (1,383) officers to Avhom licenses have been granted. Eighteen (18) applications for license as pilots have been refused, and ten (10) of engineers. The license of one (1) pilot has been revoked- and two (2) suspended. The licenses of two (2) engineers have been revoked and one (1) suspended. OAving to the great demand for the use of steamers for furnishing transportation for military purposes no definite information has been obtained of the number of passengers carried, but the estimated number amounts to one million three hundred and forty thousand and one hundred (1,340,100) passengers. February 27, 1865.—The steamer W. H. Osborne and tug-boat Collier colhded near Sunfish, Ohio; no serious damage. The case Avas investigated'by the local board of Pittsburg, Pennsylvania, and the pilot's license of the latter boat was suspended, he being in fault March 20, 1865.—The small steamer Oil City struck a sunken coal barge opposite Wheeling, West Virginia, and sunk to the hurricane deck; no lives lost. She Avas raised, and is noAV being repaired. Loss, five thousand (5,000) dollars. March 22, 1865.—The small steamer David Linch capsized in a gale at 220 ' REPORT ON THE FINANCES. Parkersburg, West Virginia; several passengers on bocird; passengers and crcAV all saved by means of life-boat, yaAAd, and floats, Avhich the boat was amply provided Avith. Loss, four thousand (4,000) dollars. March 30, 1865.—The small steamer Malta sunk at the mouth of Muskingum river by striking a sunken barge AAdiich obstructed the channel; no lives lost. She Avas soon raised, and is now running. Loss, three thousand (3,000) dollars. August 19; 1865.—The steamers Gallatin and Fayette collided on the Monongahela river, twelve (12) miles above Pittsburg, Pennsylvania, causing the loss of one life and the sinking of the latter boat. The case AA^as investigated by the ' local board at Pittsburg, Pennsylvania, and the license of the pilot of the latter boat rcA^oked, he being found seriously in fault; Loss, tweh^e thousand (12,000) dollars. .'. September 9, 1865.—The steamers George Alvree and River Queen were burnt Avhile lying at the Avharf at Pittsburg, Pennsylvania. Loss, thirty-six thousand (36,000) dollars. Origin ofthe fire unknown. September 23, 1865.—The little steam-tug Nimrod exploded her boiler while lying at the Avharf. at Pittsburg, Pennsylvania, causing the death of" five (5) of her crcAv. The case is noAv being investigated by the local board at Pittsburg, Pennsylvania. RECAPITULATION. Three hundred and forty-three (34.3) steamers inspected. Eighty-six thousand three hundred and fifty-four (86,354) tons. Six hundred and eighty-six (686) pilots licensed, Six hundred and ninety-seven (697) engineers licensed. Eighteen (18) applications for pilots' license have been refused, and ten (10) .for engineers. Three (3) pilots' licenses have been revoked or suspended, and three (3) engineers. Two collisions, causing a loss of one life and twelve thousand (12,000) dollars' Avorth of property. One explosion, causing a loss of five (5) lives apd four thousand (4,000) dollars' worth of property. Two steamers sunk; loss, eight thousand (8,000) dollars. Two steamers burned ;doss, thirtysix thousand (36,000) dollars. One steamer lost in storm; loss, four thousand (4,000) dollars. ' • ' , '. The local inspectors of this district have a great amount of labor to perform, requiring their entire time, owing to the increase of tonnage, particularly since the tug-boats, canal propeller, and ferry-boats came under the laAv of 1852. They are gentlemen fully qualified for the discharge of their duties, and are untiring in their energies in having the laAv fully complied with. JNO. S. DEVENNY, Supervising Insptector Seventh District. REPORT FROM THB EIGHTH DISTRICT. There have been inspected in the eighth district during the year ending September 30, 1865, one hundred and ninety-nine steamers, including-all classes, passenger, ferry, and tug-boats. There are still remaining something over twenty uninspected, arising from the fact that for a large part of the year there was Adrtually no local board at the port of Chicago. The salary Avas so small— being only five hundred dollars—that no competent.person could be found Avho AA^ould accept the office, and consequently so much labor Avas thrown upon me that some of the boats are not yet inspected.; but as I have noAv a board there, these boats Avill be early attended to. A large number of steamers in this district have not yet been measured under the new laAV, but the aggregate tonnage Avill probably be about twenty-eight REPORT ON THE FINANCES. 221 thousand six hundred tons ; the approximate sum of AAdiat will be derived from . certificates of inspection of these steamers Avill be eight thousand six hundred dollars. Three hundred and twenty-four pilots and three hundred and nine engineers haA'e been licensed during the year. For these licenses there has been collected and paid OA^er to the proper authorities the sum of six thousand three • hundred and thirty dollars, making in all, for' certificates of inspection of the steamers and the licenses of engineers and pilots, somewhere close upon fourteen thousand five hundred dollars. The salaries of tAvo local inspectors at Detroit at $800 each, at Chicago $500 each,.the superAnsing inspector at $1,500, makes $4,100 ; after deducting this, together Avith the necessary travelling and other incidental expenses; there Avill still remain a very handsome sum to the credit of the gOA^ernment over former years and this year's expenses. Of these inspections and licenses, the local board of Chicago have inspected fifty-two steamers of all classes, with an approximate tonnage of six thousand tons, and licensed fifty-three pilots and eighty engineers. The local board at Detroit have inspected ninety-one steamers, with a tonnage of eighteen thousand tons, and licensed one hundred and seventy pilots and one hundred and sixty engineers. The supervising inspector has inspected fifty-six steamers, with about four thousand tAvo hundred tons, and has licensed one hundred and one pilots and sixty-seven engineers. There has been but one accident to passenger steamers in this district the past year in which the UA^CS of any passengers have been lost; this Avas in the propeller Pewabic, on Lake Huron. There have been four explosions of tugboats and one propeller, Avith a loss of ten of the officers and crcAV; IAVO steamers' have been totally destroyed by fire Avhile lying at their docks^; five or six haA^e been on fire, but not seriously injured; two have been sunk, but on these no lives have been lost There have been a few collisions, but of no serious moment, and are not reported. The.first accident that occurred after the report of the last annual meeting AA^as in the explosion of the propeller TonaAvanda, in the Chicago river, on the 24th of October, in Avhich three persons Avere lost—the second engineer, Avho AA^as on duty, a fireman, and another person. A rery careful investigation into the causes of the explosion was made by t h e local board at Chicago, and re ported to be from Avant of sufficient Avater in the boiler; this Avas attributed partially to an improper arrangement of the pipes and" valves leading the Avater from the forcing pump to the boiler, and also to carelessness or negligence of the engineer in charge. Believing it to be important that the fullest explanation of the causes of all accidents should be given to the public, to enable them to guard against similar ones in future, I shall in my reports be careful to give as plain explanations as possible. In this instance there were two boilers placed side by side in the hold of the vessel; these Avere supplied Avith Avater from one pump, through a single pipe for a little way, then joining a cross-pipe leading to either boiler, and thrpugh Avhich it is supposed a part of the Avater Avill go to one boiler and a part to the other; upon each branch of this cross-pipe was placed a regulating valve, under which the water must pass before reaching the boiler; now, then; the operation would be, if one boiler Avas receiving more water than its proportion, the valve Avould be 'dosed more or less, as the case may b e ; if both valves should be open, and one boiler Avas fired a little harder than the other, and even a shght degree of pressure increased in one, Avhich Avould always be the case if the steam-pipe should be contracted, the efiect would be to drive the Avater out of one into the other boiler—one boiler would be flush, and one scant of Avater; now, if by a little neglect only one boiler should be tried, it might be found full, Avhile the other should be empty and already overheated ; then by changing the condition, by firing harder in the other 222 REPORT ON THE FINANCES. boiler, or by closing down one of the regulating A^alves, the vvater should be driven back and an explosion be the result. In this instance the boat Avas only moving from one dock to another to finish up her freight, and it Avas not deemed necessary to fire but one boiler. T h e inference of the inspectors was that the engineer thought he had effectually closed the vah^e leading to the cold boiler, and Avas deceived, or that he had forgotten it altogether, and that.on discovering his mistake, or neglect, he then closed the valve and forced the cold Avater upon the heated boiler, and that by a sudden generation of steam beyond the safety-valve to discharge, or the boilerto withstand, an explosion followed, and the boat sunk almost immediately. Against the idea of IOAV water, the captain swore that there Avas so much water that he observed the engine was Avorking water and throwing large quantities out upon the deck. This Avas explained by the inspectors, that as both boilers were connected by the same steam-pipe to the engine, it Avas probable enough that one boiler Avas entirely full, and its Avater passed OA'er through the engine, as the captain swore. . ' The inspectors hoped to find, by examining the vah'-es, a verification of their opinion, but they Avere so much injured that nothing could be determined. Some expected to find the body of the engineer at the valve AAdien the boat Avas raised, but he AA^as found standing with the starting-bar grasped in his hand. Another defective and reprehensible arrangement was found here: the pipe of the steamgauge led from the steam-pipe betAveen the throttle-valve and the engine, so that no pressure would be indicated from the boiler while the engines Avere not running. , It Avas also found, upon inquiry, that four steamers had been supplied Avith this arrangement of pipes and A^alves, and that certainly three of them had exploded in the same manner; and one of them was the ill-fated Grlobe, that exploded. Avith such terrific violence in Chicago river a few years since, the fragments of which, I believe, this board visited with me.soon after. The local board recommend that no boiler hereafter be passed unless the steam-gauge be open at all times to the pressure in the boiler. The tug-boat Success exploded her boiler in the Chicago river in May last, by which lhe engineer and three others lost their hves. The engineer lived to give a full and satisfactory explanation of the cause. He says the water had been getting low for some time from some obstruction to the pump or pipes, but hoping he could find and correct the difficulty before any accident should occur, he ventured to keep running instead of stopping, as he ought, until it Avas too late; that he knew Avell enough Avhat the consequences Avould be if he continued. In the midst of this the bell rang to stop ; he then told the captain that his Avater Avas low and he dare not stop; but as the captain only wanted to stop to hitch on to a vessel, and it Avould be but a moment or so, he stopped, and when he started again the explosion came, the boiler leaving the boat and falling into the river sonie way off. This Avas a regularly licensed engineer, and Avas supposed to be competent; but, as it proved, he, like many others, it is feared, had not the ability to say no, though he kncAV well enough his life was at stake. This boiler has since been taken up, and was found, contrary to the expectation of the board of local inspectors, to have given way down in the lower part of the fire-box, the farthest it could be from the fire, and Avhere, if there had been any Avater in the boiler, it Avould have been, and in that part where it would have been overheated it had not given out, and this led the board to doubt the correctness of their former opinion, notwithstanding the statement of theengineier. My attention being called to it, I gave it as careful examination as I could, and found that all the loAver part of the boiler near the place Avhich gave Avay had become much weakened by rust, not being much over one-half of its original thickness, and that this being the AA^^eakest part'of the boiler, it must of course yield there, Avithout .any reference to stronger parts of the boiler, Avhether weak REPORT ON THE FINANCES. . 223* ened by fire or otherwise; and hence it is my opinion that the engineer told the truth, and that the explosion Avas occasioned from Avant of a sufficient supply of Avater until the interior portions had become overheated, and then by some means AA^ater Avas thrown upon the heated plates, and a sudden generation of steam followed, which the safety-valve could not relieve. I am confirmed in this still more by 'the testimony of the engineer, who stated that he Avas looking at- the steam-gauge, and the hand flcAv rapidly over as far as it could go, and the explosion folIoAved. The tug-boat Fanny Stafford exploded her-boiler in the Chicago river on the 19th of June. This was the most complete and destructive explosion T have knoAvn. Scarcely any vestige of the boat was left. The boiler left the boat, ascending high into the air, passing over a five-story building, across one of the public streets, and doAvn through the roof and tAvb floors, hanging in the third one from the roof; the boiler turned inside out and stripped to pieces in every direction. The engineer and three or four others Avere lost. The engineer was but a few days before refused a license for incompetency; but, regardless of the law, he still continued to run the boat and the OAvners to employ him. I had found it out full a week before the accident, and had made the proper complaint for his arrest, and had every day urged the officer to arrest him, but some Avay it was neglected until too late. By this neglect I have no doubt that three or four lives, and the boat, worth about twelve thousand dollars, were lost ' ' . ^ The tug-boat Fanny White exploded her boiler in Saginaw river, in the State of Michigan, on the 19th of June, by Avhich one or two persons were killed. In this case the boiler had been inspected the year before; but, unknown to the inspectors, it had been materially altered and changed in its construction, and Avhen first fired up it exploded. Supposed cause, imperfect workmanship in putting on the new dome, which blew off. A collision occurred on the CA^ening of the 9th of August off Thunder bay light, on Lake Huron, betAveen the propellers Meteor and PcAvabic, -by Avhich the PcAvabic was sunk, and thirty-three of her passengers, with seven of the officers and crew, Avere drowned. This collision, occurring upon a clean, open lake, in a smooth sea, each vessel provided with proper and excellent signallights, in full vicAv of each other—and Avhen the lights Avere first made, if each had kept her proper course, Avould have passed full a mile away—-yet approaching each other and colliding under full steam, at a speed of ten or twelve miles an hour, Avithout ever signalling each other by whistle or otherwise, presents, apparently, a case of most aggravated wrong. ^The public very properly called upon the inspectors to give it the most im- ' partial and searching investigation, Avhich AA^as done by the local board of Detroit, and the licenses of Captain George P . McKay and George Cleaveland were revoked for mismanagement, and Mr. Cleaveland arrested and put in prison. The facts, substantially^ are as folloAvs: The two steamers made each other's lights Avhen ^VG or six miles off," and v/ithout change of course would have passed full a mile apart; each vessel made the other's green and bright light; the Meteor very properly continued straight forward in her proper course; the PcAvabic changes her course a little, but not enough to shoAV her red light, and a little raore insensibly crowding up toward the Meteor until within two lengths of her, Avhen she suddenly put her wheel " hard a-port" and shoAved her red light for the first time, crossing the Meteor's bows ; the next instant the collision occurred. On the instant of showing the red light the captain of the Meteor gave one blast of the whistle, that he Avould go to the right'or starboard gang to stop the starboard engine, and put his wheel " hard a-port." The time for all this did not exceed one minute, or perhaps a half The engineers Avere both at their posts at the instant the engine stopped, and reversed instantly and 224 REPORT ON THE FINANCES . Avithout embarrassment; and as soon as it was discovered that the PcAvabic Avas sinking, the life-boats of the Meteor Avere loAA^ered in good order, and lifepreservers throAvn over for any Avho might need them, and, in fact, everything AA^as done by the officers and crews of both vessels, after the collision, that coolness and good judgment could do, the Meteor remaining all night in rendering assistance. The conduct of Captain Wilson and all his officers and crew, Avas highly commended by the board of inspectors, and the course he pursued throughout the Avhole Avas approved. It may be proper to add that these boats Avere among the very best of their class anywhere, almost ncAv, and supplied with everything required for the safety of passengers^—life-preservers, life-boats, fire equipments, pumps, &c. The reason Avhy so many Avere droAvned Avas that the boat sunk so quick that many were unable to get out of the cabin. Most of those Avho Avere taken out of the Avater had life-preservers on. One or tAvo AVomen Avere found floating in the^Avater, but dead, showing the efficiency of the preservers—if not in these instances of saving the life, at least floating the body. Captain McKay, of the Pewabic, Avhose license had been revoked for mismanagement in the case of the collision, appealed to the supervising inspector for a hearing, Avhich Avas given, and it appearing satisfactorily that he Avas regularly and properly off Avatch until Avithin oiie or tAvo minutes ofthe collision, and that underthe existing circumstances he found a collision inevitable, and that he took the best measures he could to ease off the shock, and save as far as possible his vessel,"the decision of the local board Avas reversed. The steamer Traveller Avas burned atthe dock in Eagle Harbor, Lake Superior, on the 17th of August. No lives lost Cause unknown. It AA-as Avell secured from fire around the boilers. The steamer J . P. Ward AA^as burned at her dock in Bay City. No lives lost. No cause ascertained. License of the master revoked for not reporting. The passenger steamer Huron, running from East Saginaw to Goderich, Canada, ran upon a rock at the mouth of Saginaw river, and is a loss, except the engines and boilers, Avhich are being taken out. No lives lost. No report made. License ordered to be revoked for neglect. The steamer Planet, Avhen Avithin two miles of MackinaAv, about 10 o'clock in the night of the 13th September, Avas discovered to be on fire in the hold of the vessel and around the boiler. The flames spread so rapidly that the engineer could not reach the pony-engine, Avhich Avas also in the hold. The pipes conveying the water to the upper decks Avere put together AAdth soft solder, and were soon melted apart, so as to be entirely useless. The mate immediately got the forward and after pumps at Avork, throAving Avater upon the fire where it could be reached. The A^essel Avas stopped on the first alarm, so as not to fan the flames, and a sufficient number of the life-boats Avere safely loAvered into the water, and all the ladies were sent on shore Avithout accident. The engineer, Mr. La Fleur, then turned the steam into the hold, which enabled him to go down far enough Avith the Avater hose and direct it upon the flame, until finally it Avas extinguished. The passengers, in parties, were working AAdth the utmost good Avill. Mr. La-Fleur attributes the saving the vessel mostly to the steam throAvn into the hold. He recommends that no ponyengine be placed in the hold, or that the pipe be alloAved to be put together Avith soft solder if it can be avoided. The steamship Detroit collided Avith a sail-vessel in the harbor of Mihvaukie. No serious injury Avas done, and no lives lost or persons injured. The propeller Governor Cusham has been ashore tAvo or three times, and niet with some injuries to her machinery ; but no lives have been lost, and the injuries soon repaired. The boiler of the F. W. Backus, on testing it iii the spring, gave Avay under REPORT ON THE FINANCES. 225 the hydrostatic test; Avas ordered to be repaired. When done it stood the test, and she received her certificate. One license has been refused for writing, or permitting some person to write, upon his license, changing its conditions. A license was refused to Edward McGlennon by the local board of Detroit, because he was not a citizen-of the United States, as required by a resolution of this board. A mandamus was issued by Judge Wilkins, of the United States district court, to the board of inspectors, to appear and show cause Avhy they Avithheld a license from EdAA^ard McGlennon. They appeared in court and pleaded an order by the board of supervising inspectors prohibiting licenses toothers than citizens of the United States. After a hearing of the case the judge ordered them to issue immediately the license, as requested by the said McGlennon, Avith Avhich, I believe, the local board intended to comply; but by some accident McGlennon was droAvned immediately after, and before any license was issued. The propeller Dean Richmond collided, with the propeller Illinois, which was reported to the local board at Detroit, and was by them referred to the inspectors at Buffalo. The propeller Meteor, after the collision with the Pewabic, prbc^eeded ori her Avay to Lake Superior; when arriving at Sault St. Marie, tAventy-four hours afterward, she was found to be on fire in the forward hold. Her fire-pumps Avere immediately set at Avork to extinguish the flames ; but it was found impossible to do sd. The hatchways Avere all fastened down to keep the flames from bursting out, but of no aA'-ail, and in order to save the vessel she had to be scuttled and sunk. The local board at Detroit were directed to investigate the case, but were unable to ascertain the cause. Tliey report that she had fifty barrels of unslacked lime in her hold, but the captain, mate and engineer all SAvear that there Avas no water near the lime; but I am firmly impressed in the belief that the lime Avas the true cause, and that some Avater unknoAvn to them did reach the lime. I recommend that no lime be allowed to be carried in the hold of any steamer hereafter. The propeller Stockman took fire at her dock and burned to .the water's edge—a totabloss. • The tug-boat Emerald took fire but was extinguished. Two other tugboats haA^e been on fire. The frequency of these fires has led some to believe that there is an organized band of boat-burners, but no evidence of it has been, adduced. Several of the steamboat OAvners are keeping extra watchmen on this account. ALFRED GUTHRIE. . NINTH SUPERVISING DISTRICT. One hundred and seventy-four steam vessels, of all classes, have been inspected by the supervising and local inspectors of this district during the year ending September 30, .1865, haAdng an aggregate of sixty-nine thousand two hundred and ninety-tAvo tons burden;- and shoAving an increase of inspections In this district for the time above named over the previous year of sixty-four steamers, with an increase of thirteen thousand two hundred and forty-eight tons. In making the above-named inspections, IAVO boilers gave Avay at Buffalo, New York; under the hydrostatic test; one by the breaking of staybolts, and the other by the rupturing of two of the boiler plates in the side of the furnace of same. Both of the above boilers were new, and after being repaired stood the pressure required. One boiler at Cleveland, Ohio, also gave 15 F 226 REPORT ON THE FINANCES. 0 way under the hydrostatic test, collapsing one of the main flues of the boiler, which after being repaired by a new flue, the boiler stood the required test; and one boiler-also gave Avay under the hydrostatic test at Burlington, Vermont which, after repairing same, stood the required pressure. Three hundred and twenty-eight certificates of license to pilots have been issued by the supervising and local inspectors of this district during the year ending as above, seventy-three of which number were first issues, and tAvo hundred and fifty-five were renewals. TAVO hundred and seventy-eight certificates.of license to engineers have also been issued as above and during the time named, of Avhich number seventy-one were first issues, and two hundred and scA^en Avere rencAvals. The licenses of two'pilots, issued by the local board at Buffalo, New York, have been suspended by said board for cause; and that of one other pilot, licensed at Cleveland, has been revoked by the board at that port for like reasons. • ^ The local inspectors at Burlington, Vermont, report that no accidents have occurred to any of the steam vessels belonging to their district or inspected by them, nor has iany loss of life or injury to person occurred on board the same during the past year. The local inspectors at Oswego, New York, report that no accidents have occurred during the year to any of the steam vessels belonging to their district or inspected by them, nor has loss of life or injury to persons occurred upon any of said steamers. The said local board also report that complaints have been made to them by masters and pilots of passenger steamers navigating Lake Ontario and the river S t LaAvrence of the neglect on the part of British sail vessels, tugs, and tOAving-boats, to carry the signallights at night required - b y the act of Congress of April 29, 1865, "fixing rules and regulations for preventing collisions on the Avater;" which system is identical Avith the English laws governing British vessels, and the non-observance of which" on the part of British subjects greatly endangered life upon the said AA^aters. The local inspectors at Bufialo report the investigation of the collision of the steamers Dean Richmond and Illinois, Avhich occiirred on Lake Erie, near Point aux Pelee, on the night of June 28, 1865, by which the Illinois was sunk. -No lives were lost. The estimated value of A^essel and cargo lost, after saving a portion of the cargo, machinery, &c., is forty-five thousand dollars. The local inspectors at Cleveland, Ohio, report four disasters that have occurred to steam vessels belonging to their district during the year ending September 30, 1865, to wit: The steam-tug WinsloAv, temporarily employed in the revenue service, and under,command of United States revenue officers, . in attempting to enter the harbor of Cleveland during a gale, in November, 1864, struck on the outer bar, thereby disabling her screw propeller and carrying away her rudder, and the vessel being unmanageable drifted against the piers, and went to pieces. By this disaster'six of the crew of the Winslow were droAvned. The propeller Prairie State took fire Avhile lying at the wharf at Oswego, NCAV York, on the 21st day of June, 1865. By .this accident the vessel was damaged six thousand dollars, and the cargo to the amount of fourthousand five hundred and fifty dollars. The propeller City of New York, while lying at the Avharf at Milwaukie, Wisconsin, took fire, by which the vessel Avas damaged tAvo thousand dollars; the damage to cargo not yet ascertained. The propeller Buckeye, bound from Ogdensburg to Toledo, struck a rock near Brockville, Canada West, on the iwer St. LaAvrence, on the 24th of September, 1865, and sunk in seventy feet of Avater. By this disaster three lives of passengers were lost. The cause of the disaster has not yet been investigated. . The total number of passengers carried by steamers .belonging to this district^ as near as the same can be ascertained, is as follows : REPORT \0N T 6 E FINANCES. In the Burlington district In the Oswego district. .^ In the Buffalo district, estimated..' In the Cleveland district, estimated — Ferry-boats upon rivers • 227 . . . . 1.» 1 . ' 95, 34, 50, ^ 75, 20, 300 521 119 000 000 274, 940 The several local boards of this district report a cheerful willingness on the partof masters and owners of steam-Vessels belonging to their respective districts to comply with all the requirements of the inspection laws, and they most respectfully ask that the supervising board will take such action, by its rules and regulations for the guidance of inspectors in their official duty, as will prevent the interference on the part of one local board with the official acts of a.nother, so that harmonious action may generally exist in such boards. The local inspectors of this district desire to. renew their petition Of last year that the supervising board^will take into consideration the subject-matter ofthe large increase of labor imposed upon them by recent acts of Congress without a corresponding comperisation therefor; and they request that, in VICAV of the correspnnding increase of revenue derived by the government from such increase of labor, the supervdsing board will recommend thepassage of an act by Congress that shall equalize the salaries bf said inspectors in proportion to the labor performed by them. • A. S.'REMIS, , '. .; ^ Supervising Inspector Ninth District. T E N T H SUPERVISING DISTRICT. There haye been sixty-five steamers inspected in this district, amounting in tonnage to twelve thousand nine hundred and thirty-seven tons. There have also been licenses granted to two hundred and sixty-one pilots ; also to engineers, two hundred and thirty-seven ; making a total of four hundred and ninety-eight. This only includes eight months, ending August 30, 1865.. This district has .only been under control of the local board since January 1, 1865, and as no supervisor has yet visited it, much information in regard to it is lost. • ' • . ., ,' The following is a list of accidents reported'by local board : Steaniboat Gertrude upset, from being too top-heavy; about six lives lost. Steamboat Bella Donna was run into by the steamer Continental, both boats going up stream at the tirae. J. Woodard, first engineer of the Bella Donna, lost his life by being knocked overboard. The pilot of the Continental Avas grossly negligent, and from evidence given we are' of the opinion that he ran iiito the Bella Donna intentionally. His name is H. E. Bixly. We suspended liis license for six months. The damage to the Bella Donna Avas nothing serious. The steamer Joseph Fierce, a regular liner from here to Vicksburg'', and a new boat almost,' exploded one of her boilers while lying at a landing a few miles below Vicksburg. There Avere about twelve or fifteen persons killed and wounded by this disaster. The evidence showed that the second engineer, on watch at the time, J. N. C. Richardson, was to blame, and his license was revoked. The boat took fire and burned, being a total loss. . Steamer Kentucky, a very old boat sunk in Red river. There were about fifty persons lost mostly colored troops. No one to blame, as the vessel was leaking to an alarming extent when she left Shreveport, but military necessity said she should go. / ^ 228', , . / • REPORT, ON THE FINANCES. - Steamers E. F . Dix, Emma, Iowa, and Bella Donna sunk also in Red river, OAving to numerous obstructions and wrecks, making navigation very perilous. Steamer Lelia was totally destroyed by fire in Red river. Steamer Saratoga was sunk, but Avas raised, and is now running. The small steamer Carlotta was sunk opposite this city by coming in collision with the New York stearhship Matanza, the great Weight of the latter vessel causing the Carlotta to sink to the roof in a few minutes; no lives lost. The steamship Keindeer exploded her boiler, while on her way to this city from Mobile, by which some -six or eight lives were lost The case Avill be iriA^estigated by the Mobile board. • J . V. GUTHRIE, Supervising Inspector Sixth District. Hon. HUGH MCCULLOCH, Secretary of the Treasury. REPORT OF THE DIRECTOR OF THE MINT. •'. M I N T OF THE U N I T E D ' S T A T E S , Philadelphia, Septemher 29, 1865. SIR : I liaA^e the honor to present the folloAving report of the operations of the mint and its branches for-the fiscail year ending June 30,-1865.^—The deposits and coinage of the fiscal year just closed exhibit a very satisfacfory increase over those of the previous year. The amount of bullion in value received at the mint and branches during the fiscal year was as follows. Gold, $31,065,349 74; silver, $1,183,405 23; total deposits, $32,248,754 97. From this sum a deduction must be made for redeposits or bars made at one branch of the mint and deposited at another for coinage. Making this reduction, the amount will be $27,982,849 09. The coinage for the same period was as follows: Gold coin, $25,107,217 50; uriparted and fine gold bars, $5,578,482 45; silver coin, $636,308; silverbars, $313,910 69 ; .cents coined, including the two and three cent pieces, bronze and nickel, $1,183,330; total coinage, $32,819,248 64. Number of pieces of all denominations coined, 87,323^851, ^ ' . The distribution of the bullion received at the mint and branches Avas as fol.lows: AtPhiladelphia,golddeposited,$6,465,212 17; gold coined, $6,436,377 50; fine.goid bars, $85,310 24; silver deposits and purchases, $315,943 99; silver coined, $307,508; silver bars<; $3,671 66-, cents coined, one, IAVO and three-cent pieces, $1,183,330; total deposits of gold and silver, $6,781,156 16; total coin^ age,, $8,016,197 40. Number of pieces, 85,548,735. ' • At the branch mint San Francisco, the gold deposits were, $18,808,318 49 ; gold ,coined, $18,670,840; silver deposits and purchases, $540,299 20; sih^er coined, $328;800 ; silver jbars, $145,235 58; total coinage of gold and silver, $19,144,875 58. Number of pieces, 1,775,116. The assay office in New York received during the year in gold bullion, $5,250,260 0 4 ; in silver, $320,111 2 3 ; number of fine gold bars stamped at that office, 2,175 ;^^value, $4,947,809 2 1 ; silverbars, 1,859; value, $165,003 45 ; total value of gold and silver bullion,'$5,570,371 27. Branch mint at Denver, gold deposits, $541,559 04; silver, $.7,050 8 1 ; total deposits, $548,609 85. Number of stamped bars, 469; value, $545,363. The report of the superintendent of this branch represents its operations during the year as successful and encouraging.. I t i s 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 Aveight and fineness. i n my last, annual report in reference to this branch mint I remarked that ^' the efficiency and usefulness of this branch would be greatly increased if a safe REPORT ON THE FINANCES. 229 and expeditious mode of transportation could be secured. An overland route of six hundred miles is a formidable obstacle in the Avay of commercial intercourse with our eastern cities and markets. Jn addition, the hostility of the Indian tribes along the route, doubtless instigated by rebel emissaries and bad white men, has increased the difficulty and dangers of inter-communication, and the transportation of buUion to the Atlantic markets. These difficulties will probably be obviated in due time, and that institution Avill then assume her proper position as a branch mint. Efforts have been made to introduce a system of purchases and exchanges, by which the government will assume the risk of transporting bullion from' Denver to places where it may be needed for coinage or purchase. The government, by purchasing the bullion at Denver, and paying therefor by draft iri specie on the treasurers in the Atlantic States, would relieve the owners of all responsibility, and enable them to convert their bullion into eastern funds with but little expense. The act of Congress establishing a branch mint at Denver provides that 'Hhe superintendent of said branch mint at Denver be authorized, under the direction of the Secretary pf 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 ofthe United States, to any depositor electing to receive payment in that form."This proAdsion embodies the true policy of the government in relation to the deposits pf bulliori 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 also the general commercial interests of the country and government. Renewed efforts ought to be made to introduce this system, and wlien the difficulties now in the way are removed, and theoA^erland stage route to Denver is in full and successful operation, satisfactory arrangements can be made with that company and others, by Avhich the bullion purchased by the government Avill be, safely brought to the eastern cities and depositories. The superintendent at Denver constantly urges the necessity for a prompt introduction of the system of purchase 'and exchange, as contemplated in the act of Congress, to AAdiich reference has been made; and, concurring in the necessity for such action, I most respectfully ask the early and faA^orable consideration of this subject by your department. Under the efficient management of the superintendent of thelDranch mint at San Francisco, its operations have^been Avell and successfully performed. The coinage of the past year has been very large. The monthly deposits of bullion are increasing, and it is confidently predicted that the yield of the mines for the current year will largely exceed that of any former period. The past has been a success; the future is full of encouragement. In this connexion it is gratifying to knoAv that Congress, fully appreciating the magnitude and importance of the mineral Avealth of the Pacific States, has ^made an appropriation for the erection of a UCAV mint-building at San Francisco. The present building is not only unsafe, but wholly inadequate for the increasing -business of that branch mint. The new structure should bCj in architecture, capacity, machinery, and every particular, adapted to the present and future of California and the Pacific States. ' • . ' ' BRANCH MINTS. The suppression of the rebellion and the anticipated early return of the 'recusant States to their allegiance present the question. What shall be done with the brancli mints at New Orleans, Louisiana; Charlotte, North Carolina; and Dahlonega, Georgia 1 In my annual report of 1862 it was suggested that the branch mint at New Orleans, after the re-establishment of laAV and order in 230 ' REPORT ON THE FINANCES. Louisiana, might be successfully operated, and that the branch mints at Charlotte and Dahlonega ought not to be employed again for minting purposes. My opinions on this subject are unchanged. The commercial importance of NCAV Orleans, aiid the relations of that city to every portion of our country, justified the establishment thereof a branch mint; and the ainount coined in that institution from its organization, in 1838, to January, 1861, confirmed the propriety of its location at that place. During the period of its active operations, the total coinage was over seventy millions of dollars, as folloAvs: $40,381,615 in gold, and $29,890,037 in silver. The deposits of silver at this branch have always been large; and it is worthy of consideration whether the coinage there should not, for the present, at least, be confined to silver. The same reasons for re-opening .the branches at Charlotte and Dahlonega do' not exist. They are aAvay from the coirimercial centres, inland, and of little commercial importance in themselves. The existence of gold mines in their respective localities may be a reason for re-opening them as assay offices, but not for minting purposes. The results of their operations from their commencement, in 1838, to February, 1861, do.not sustain the policy of their original establishment. The coinage of both these branches is limited, by act of Congress, to gold. At Charlotte the total coinage during the twenty-three years of the existence of this branch Avas only $5,048,641 50; and at Dahlonega for the same period, $6,121,919; an average annual coinage of about $250,00.0; declining at Dahlonega, from 1857 to 1861, to an annual coinage of about $70,000; and at Charlotte, for the same period, of less than $150,000. These facts seem to be conclusive on the question of re-opening these branches for minting purposes, and particularly Avhen there is no great probability of a large increase in the gold production of those localities. ° To meet every commercial Avant of those places, and also the interests of the miners of gold, the re-opening of these branches for melting, refining, assaying, "and stamping gold bullion Avould be amply sufficient; giving to the superintendent or treasurer of each branch authority to issue, in payment for gold-dust, bullion, or bars deposited for assay, drafts or certificates of deposit, payable in specie at the treasury, or any sub-treasury of the United States, to any depositor electing to receive payment in that form.' This provision Avould AA^holly supersede the necessity of coining at these branches, or any imaginary benefits resulting therefrom. ^ The able and interesting report of Professor James C. Booth, appointed, at the suggestion of your department, to examine the condition, &c., of these brancli mints, and which has been submitted to you, confirms the views now expressed. On the subject of assay offices for our gold-mining regions, and the impolicy of. multiplying branch mints, my sentiments were fully expressed in my last annual report, to which you are respectfully referred. GOLD-MINING REGIONS.- The reports from the gold and sih^er raining portions of the United States are of the most encouraging character. The developments of the past year prove the supply of those minerals to be inexhaustible. With the restoration of thepeace and unity of our country and the suppression of the Indian hostilities the production of the precious metals Avill be greatly increased. The recent discoveries of rich gold deposits have stimulated emigration; capital is hourly seeking investment; the energy of our people has been aroused, and every indication, individual and national, foretells a successful future to this most interesting portion of the United States. It is not easy to obtain any other reliable statistics than those officially appended to the reports of the director of the mint, but these do not assume to give the amount of the entire production of the precious metals. The shipments to REPORT ON THE FINANCES. 231 . other countries must be large. For example, we are .vaguely assured that the silver mines of Nevada average a shipment of one ton daily, which Avould equal twelve millions of dollars annually. If so, Ave see but little of this; a small part goes into California circulation, and a large part to China, where it makes one purchase and does no further good to the worhl, being practically withdraAvn from circulation. We haA'-e frequent opportunities for conversation with persons AVIIO travel or reside in the various mining regions of the United States and of contiguous provinces, and it is interesting to hear their accounts of the vast developments of wealth and prospects of profitable industry. Thousands of square miles, made up of snowy mountains, deep canons, and sterile plains, long supposed to be worthless, and really so for agricultural purposes, are now found to compete in value Avith»the rich garden lands ofthe cultivated east. Where food cannot be produced, ores a,nd minerals may be dug up to pay for it; if the search disappoints some, it rewards others; and the whole land, tied together politically and socially, feels, or will feel, the beneficent effects of these grand discoveries. , Yet it Avill be well to guard against exaggeration. It must be remerabered that it is not enough to find gold and silver even in considerable quantities; there raust be conveniences for living, for mining, and extracting; especially there must be a good supply of wood and Avater. So important is this, miners tell us that Avhere ore prospects, say, two hundred dollars to the ton, while Avood and water can scarcely be had, the mine is really of no v^alue, or of less value than an ore of tAventy dollars to the ton, Avith these adjuvants at hand. On this account, it is said, the sih'er mines of the famous Humboldt region are, at present, of little practical value. Some of the mining regions will be benefited by the approach of railroad facilities; others, perhaps, must remain forever shut out from the line of" profitable labor. But we will not limit the energy or enterprize of the American people. It is also interesting to observe the incessant efforts to improve the methods of extraction. It is one thing to find Avhere the metals lie, another to bring them to the surface, and still another to get out .a paying result, and not leave too large a share lying inextricably in the heap of tailings. Great progress has been made in mining economy Avithin the last fifteen years, judging from the repeated assurance that an ore of gold or silver yielding only fifteen or twenty dollars to the ton, in a good locality, is worth Avorking. In fact, the poor ores are deemed more desirable, all things considered, than the rich ores, Avhich are apt to prove mere pockets. The advance of the mining art will give ncAvlife to our mines at the east and south, where the advantages are so great. Indeed, an experienced capitalist in mines from Nevada, on hearing our report upon a sample of gold ore from a neAV mine not far from the seat ofgovernment, declared "he would rather work it than his mines in the Avest." ' We have also an interesting statement, and one particularly so at this juncture of our national affairs, from a proprietor in the .gold region of North Carolina, that "the system of paid labor is likely to show its just and natural effects in the increased return of gold." There is a published statement that gold mining has been actively recommenced in several counties of Virginia on both sides of the James river, west of Richmond, and with encouraging success. Gold has also recently been found in Maryland, at various points, near the Potomac and Susquehanna. As regards the mines further south, the report of Prof. Booth furnishes the latest and best information. Outside of our lines, in Canada and Nova Scotia, there are gold workings, and prospects of a most important and satisfactory character. Occasi(^al de, posits from those localities are made here and in New York. 232 REPORT ON THE FINANCES. ^ ^ With resources illimitable, the precious metals inexhaustible, and our fields rich in the affluance of an abundant production—with a population energetic and enterprising, bold and braA^e, our country's future is not problematical. National repudiation, even in the presence of a national debt numbered by hundreds of millions, will find no place in the patriotic thought of a reunited and grateful people; and national bankruptcy will only be named in the whisperings of cowardice or the suggestions of treason. BRQNZE AND NICKEL COINAGE. The coinage of the cent and two-cent piece fi'om the bronze alloy has been very large, but not in excess of the demand. They have been distributed to almost, every part of the United States, and many into States, west and south, that heretofore refused to use such coin as currency. The total amount issued during the year will be found in the tables annexed to this report. As required by laAv, this bronze and nickel alloy has been regularly assayed and reported by the assayer of the mint, and the legal proportion' of the constituent metals found to have been steadily maintained. By the act of Congress passed March 3, 1865, authority was given to coin a three-cent piece of nickel and copper alloy as a substitute, to some extent, for the fractional paper currency. This coin has been issued aud put in circulation. I t is neat in appearance, convenient in size, and Avill become a popular coin. If, in addition to the already prohibited issue of three-cent notes, the five-cent notes of the fractional paper currency Avere withdrawn, or the circulation limited and gradually reduced, the demand for this new coin would be much increased. Its increased production and circulation Avould not only, furnish a more desirable currency than paper, but would become a source of large revenue , to the government. From the profits of the bronze and nickel coinage Ave have transferred to the treasury of the United States, during the fiscal year just closed, four hundred thousand dollars, ($400,000,) and a few weeks after the expiration. of the year the further sum of one ' hundred thousand dollars ($100,000) was in like manner transferred; the fund remaining being sufficient for all the purposes of this coinage. From this same nickel alloy a coin of the denomination offiA^^ecents, and which Avould be a popular substitute for the five-cent note, could easily be made. This suggestion, hoAvever, is respectfully submitted, in view ofthe probable withdraAval of the smaller denominations of the fractional paper currency, and as preparative and aid to its accomplishment. This to continue only until the resumption of specie payments, or for a fixed and limited, period. I n a country abounding in the precious metals, and with silver generally in excess of all demands for coinage, or other purposes, in time of peace, "tokens," or coins of inferior alloy, should not .be permitted to take the place permanently of silver in the coinage of pieces above the denomination of three cents. If the nickel alloy coin of five cents shall be adopted, temporarily or otherwise, provision should be made for its redemption in currency, in sums not less than one hundred dollars, ajd in manner to suit the convenience of the government, and prcA^ent its becoming troublesome by capricious use. At the proper time similar provision should be made for the redemption of the three-cent piece, in sums not less than sixty dollars. This would secure confidence and circulation for this coin. MOTTO COINS. By the fifth section of the act of Congress of March 3,1865, already referred to, the director of the mint, Avith the approA^al of the Secretary of the Treasury, was ajjthorized to place upon all the gold and silver coins of the United States susceptible of such addition, thereafter to be issued, the motto " I n God Ave REPORT ON THE FINANCES. 233 trust." The direction was at once given to prepare the necessary dies; and it is confidently expected that before the close of the calendar year the gold and silver coins of the mint of the United States Avill have impressed upon them, by national authority, the distinct and" unequiA^ocal recognition of the sovereignty of God, and our nation's trust in Him. We have added to our nation's honor by honoring Him who is "King of kings and Lord of lords." STATEMENT OF FOREIGN COINS. The statement of foreign coins required by laAv to be made annually will be found appended to this report. We have no changes to make in these- tables, as no coins difi'ering.from those named in the previous report were presented during the year for examination or assay. The medal department of the mint is in successful operation. A large number of national and other medals have been manufactured during the year. The productions of this department are duly appreciated by the public and approved by the government. ' Valuable additions have been made to the cabinet of coins and rnedals during the year by gift and purchase. I t is a place of great i;esort, and multitudes .from every section of our country are daily visitants. The collection of coins is large and valuable. The annual appropriation for the purchase of coins, &c., should be increased. It is now only three hundred dollars. 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, 1865. B.—Statement of the coinage at the mint of the,United States and branches during the fiscal year ending June 30, 1865. 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, 1865. ' D.—Coinage of the mint and branches from their organization td the close of the fiscal year ending June 30, 1865. E.—Gold of domestic production deposited at the mint of the United States and branches, to June 30, 1865. F.—Statement of the amount of silver coined at the mint of the United States, and branches at San Francisco and New Orleans, 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 and branches, from January, 1841, to June 30, 1865. H.—-Cents of old issue deposited at the United States mint for exchange, for the nickel cent to April 22, 1864. I.'—Statement ofthe weight, fineness, and value of foreign gold coin. J.—Statement ofthe weight, fineness, and value of foreign silver coin.^ Very respectfully, your obedient servant, J A M E S POLLOCK, Director of the Mint, Hon. H. MCCULLOCH, ^ Secretary of the Treasury, Washington, D. C K.-^-Statement of deposits at the mint of the TJnited States, the branch mint, San Francisco, assay office. New York, and branch . mint at Denver, dui'ing the fiscal year ending June 30, 1865. Mint of tbe United States. Description of bullion. Brancb mint, San Francisco. Assay office, New^ York. Branch mint, Denver. to Total. GOLD. Fine bars . . . Unparted bars United States bullion United States coin Jewellers' bars . . . Foreign coin ' IToreie^n bullion . . . . Total g o l d . . . . i... $3, 693,237 27,461 2,274,530 53,950 246,183 64,865 104,982 72 26 57 41 94 71 . 56 $541,559 04 248,218 40 $4, 7.34, 388 04 2,344 00 , 223, 405 00 ]]3,097 00 179,026 00 18, 808, 318 49 5,250,260 04 . 541,559 04 7, 050 81 39,396 65 68,228 00 19,3.24 00 82,J25 00 136,714 23 • 13,720.00 315,943 99 540,299 20 320,111 23 6,781,156 16 19,348,617 69 5,570,371 27 6,465,212 17 • $18,560,100 09 $3, 693,237 27,461 26,1J 0, 577 56,294 469,-588 175,962 532,226 72 26 74 41 94 7J 96 o 31,065,349 74 H tel H O SILVER. JBars United States bullion... . United States coin Jewellers' bars .... Foreign coin Foreign bullion Total silver Total gold and silver . . . 180,349 45,643 • 20,825 43,300 22,609 3, 214 90 46 62 61 74 66 . Less re-deposits at different institutions, gold $4,085, 555 98, silver 180, 3^ 9 90 . . Total deposits 500,902 55 180,349 90 621,824 82 40,149 62 125,425 61 159,323'97 56,331 31 1,183,405 23 7,050 81 1 32,248,754 97 4,265,905 88 27,982,849 09 O cn ;B.—Statement of the coinage at the mint of the United States, the branch mint, San Francisco, assay office. New York, and branch mint a t .Denver, during the fiscal year ending June 30, 1865. Mint of the United States, Philadelphia. Denomination. ^ GOLD. Value. Pieces. 318,820 $6,376,400 00 675 6,750 00 5,215 2 6 , 0 7 5 00 3,355 10,065 00 3,945 9, 862 50 7,225 7,225 00 .85,310 24 Eacrles TTMlf pafT*lpq* T h r e e dollars Dollars T^inp lipiv-s ITnUriYtftd. bfirs Pieces. 925,160 8,700 12,000 Value. $18,503,200 00 87,000 00 60,000 00 8,256 20,640 00 A s s a y ' office. N e w York. BraDch mint, Denver. Value. Value. $4,947,809 21 $545,363 00 T o t a l e-old SILVER. Dollars H a l f dollar's Ouri.rter dollars Dimes H a l f dimes Three-cent pieces Bars . B r a n c h mint, S a n F r a n c i s c o . » ''* . . 339,235 6,521,687 74 32,900 493,200 88,600 21,600 61,600 20,600 32,900 246,600 22,150 2,160 3,080 618 3,671 00 00 00 00 00 00 66 954,116 18,670,840 00 613,000 22,000 150,000 36,000 306,500 5,500 15,000 1,800 821,000 4 , 9 4 7 , 8 0 9 21 545,363 00 00 00 00 00 145,235 58 165,003,45 474,035 58 165,003, 45 Total. Pieces. \ Valup. $1,243,980 5i^24. 879. P.no 9, 375 93,750 17,21§ 86,075 3, 355 10 065 12,201 30,502 7, 2.25 7,225 5,033 119 545,363 00 00 00 00 50 00 45 00 1,293,351 30,685,699 95 32,900 1,106,200 110,600 171,600 97,600 20,600 32,900 00 553 100 00 27 650 00 17,160 00 4,880 00 618.00 313,910 69 1,539,500 950,218 69 715,500 311,179 66 3,531,000 26,780, 000 54,180,000 105,930 00 535,600 00 541,800 00 3,531,000 26, 780, 000 54,180,000 105,930 00 535,600 00 541,800 00 T o t a l copper 84,491,000 1,183,330 00 84,491,000• J, 183,330 00 Total coinage .^. 85,548,735 8,016,197 41 87, 323, 851 32,819,248 64 T o t a l silver O H O 1—1 a cn COPPER. Three-cent pieces T w o - c e n t pie'ces Cents 1,775,116 19,144, 875 58 5,112,812,66 545,363 00 to 0 . — Statement of gold and silver of domestic production deposited at tlie'r)%int qf the ZTnited States, branch mint, San Francisco, assay office. New York, and branch mint at Denver, during the fiscal year ending June 30, 1865. Mint United States, Branch mint, San Francisco. Philadelphia. Description of bullion. Assay cffi^e, NCAV . York.^ Total. Branch mint, Denver. r • GOLD. California ---- . . . . . . -... Montana Colorado Oregon . . . . Arizona. North Carolina Georgia Nevada . New M^exico . Alabama Virginia Vermont Refined gold Mint bars Parted from silver . .. . . $64, 308 1,400,863 453,250 308,590 11,491 276 16,293 10,450 576 07 12 71 55 05 80 25 12 37 $11,089,974 52 3,499,281 14 3, 000 00 1,103,076 54 22, 460 94 20,369 48 $2,177,954 04 1,217,518 00 938,593 00 9,876 00 707 00 i . 339 48 5,400 00 3,924 00 2,269 00 9i6 77 . 49 01 90 16 3, 422 00 . . _.. .. .. 171,310 93,613 375,065 J,230 316 00 _ -^ 2,598,601 49 .. 7,519 76 217; 935 98 364,857 00 14,003 00 2,274,530 57 18,560,100 09 4,734,388 04 $13,332,2.36 63 4,971,454 75 1,767,381 72 1,622, 249 45 1,125,673 75 22,460 94 21,692 76 16,293 25 13,872 12 6,925 37 3, 924- 00 2,269 00 910 77 316 00 2,598,601 49 364,857 00 . 239,458 74 <=• Total gold .541,559 04 SILVER. Nevada . . Lake Superior California New Mexico . Parted from gold -. .., ^. Total silver Total gold and silver of doraestic production.. 26,110,577 74 50 51 18 84 43 354,569 92 63,620 00 7,050 81 355,910 13, 671 459 35 251,757 45,643 46 500,902 55 68, 228 00 7,050 81 621,824 82 2,320,174 03 19,061,002 64 4,802,616 04 548,609 85 26,732,402 56 1,340 9,063 459 25 .34,754 4,608 00 ]46,332 63 ' 42 51 18 84 87 o o W hj H-l o cn D.— Coinage ofthe mint and branches from their organization to the close of the fiscal year ending June 30, 1865. 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 . ' GOLD COINAGE. S I L V E R COINAGE. Period. Eagles. Double eagles. Pieces. 1793 to 1817 1818 to 1837 1838 to ] 847 1848 to 1857 1858 ]8,59 I860 1861 3862 1863 1864 1865 Total Half eagles Pieces.132, 592 8,122, 526 468,504 98,196 ' 188,61.5 2,341,921 1, 052, 375 152, 963 125, 962 318,820 1,227, 759 1, 970, 597 13, 690 8,600 16,01.3 44, 005 79, 299 3,658 3,580 675 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 5, 215 12, 869, 882 3, 500, 468 10, 245,595 Qr. eagles. Dollars. F i n e burs. Dollars. Pieces. Value. 223, 015 13,059 11,524 13. 402 6, 072 5,785 39 5. 490 3,355 Pieces. 22,197 879, 903 ,345, 526 5, 544, 900 113,097 76, 562 13, 721 121,376 1, 253, 249 20, 990 474 3,945 i s , 348, 608 208, 724 231, 873 78, 743 13,955 1, 799, 259 1, 950 6, 750 7, 225 Pieces. 1, 439, 517 1,000 879, 873 350, 250 281, 741 8, 395, 940 17, 697, 067 T h r e e dolls Pieces. $33, 612, i40 21,088 49, 286 170, 275 66,434 49,421 156, 039 307, 322 85,310 46 10 59 34 76 61 74 07 24 34, 517,"318 91 HaK dollars. Qr. dollars Half dimes. Pieces. 13.104,433 74, 793, 560 20, 203, 333 10, 691, 088 4, 028, 000 73,500 2, 636, 000 315, 530 .3'! 9, 800 164, 900 741,300 1,750 ! 2,391,350 31,400 42.5, 260 23,170 319,970 32, 900 493, 200 Pieces. 650,280 5, 041, 749 4, 952, 073 41, 073, 080 10, 600, 000 4, 996, 000 909,800 3, 034, 200 2, 803, 750 412, 860 69, 970 88, 600 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 21, 600 Pieces. 265, 543 14, 463, 700 11,093,2.35 34, 368, 520 4 000 000 2, 840, 000 870, 000 2 787 000 2, 352, 550 64, 460 370 61, 600 3, 313, 790 130,177, 294 74, 632, 362 65, 457, 058 73,160, 978 C O P P E R COINAGE. S I L V E R COINAGE. Dimes. T O T A L COINAGE. 1793 1818 1838 1848 1858 1859 I860 1861 1862 1863 1864 1865 to to to to 1817 1837 1847 1857 Total Bars. Pieces. Value. 37, 778, 900 1, 266, 000 1, 380, 000 548, 000 ' 265, 000 608, 550 93, 460 370 20, 600 41, 960, 880 $32, 355 843 9, 341 21, 656 2, 624 1,797 6, 897 7, 6.55 3, 671 Three cents. T w o cents. 55 37 08 30 37 79 83 23 66 8f; fi^r? IR •' Half cents 3, 531, 000 1, 822, 500 26, 780, 000 Pieces. 29, 316, 272 46, 554, 830 34, 967, 663 51,449,979 23, 400; 000 3.0, 700, 000 •34, 200, 000 10, 166, 000 11,600,000 47, 845, 000 42, 735, 000 54, 180, 000 3 2 8 609. ^ViO 4 1 7 114 744 1 Pieces. ••=;rii ' (M^o ' Pieces. Cents. • '• • .1 Pieces. 5, 2.35, 513 2, 205, 200 7, 985, 223 544, 510 No. of pieces. 52,019,407 158, 882, 816 88,327,378 244, 898, 373 44, 833, 707 44, 832, 973 • 38,099,348 21, 315,-255 25,951,899 49, 108, 402 45,114,276 85, 548, 735 898, 932^569 Value. $5,610,957 17, 639, 382 29, 491, 010 256, 950, 474 10, 221, 876 2, 660, 646 4, 354, 576 47. 963,145 30. 036, 808 3, .340, 941 , 2, 888, 267 6, 521, 687 50 50 00 46 60 59 84 76 11 74 07 74 4 1 7 679 774 91 Vahoe. $8, 268, 295 40, 566, 897 1.3, 913, 019 22, 365, 413 4, 971, 823 3, 009, 241 857, 076 1, 601, 324 2,172, 499 365,115 208, 369 311,179 H a > Silver. Gold. o 1—1 Period. T h r e e cents. o Total value. Copper. 75 15 00 55 37 08 30 37 29 63 33 66 98 610 254 48 Vahie. $319, 340 476, 574 349, 676 517, 222 234, 000 307, 000 342,000 101, 660 116, 000 478, 450 463, 800 1,183, 330 28 30 63 34 00 00 00 00~ 00 00 00 00 4,889 053 .55 $14,198,593 58, 682, 853 43, 753, 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 8,016,197 Q cn ,53 95 63 35 97 67 14 13 40 37 40 40 521 179.082 94 oo D.— Coinage ofthe mint and branches, §fc.—Continuecl. OQ 2. BRANCPI M I N T , SAN F R A N C I S C O . "GOLD COINAGE. Period. Double eagles. ] 854 1855 1856 1857 1358 1859 ] 860 1861 1862 1863 1864 1865 . : . - • - ....... Total • E agles. Half eagles. Pieces. 141,468 859,175 1,181,7.50 604, 500 885, 940 689, 140 579. 957 614. 300 760, 000 866, 423 947, .320 925,160 P ieces. 123, 826 9,000 73, .500 10, 000 27, 800 2,000 10, 000 6,000 18, 000 9, 000 5,000 8,700 Pieces. 268 61, 000 94,100 47. 000 58, 600 9,720 16, 700 8, 000 18, 000 16, 500 10, 000 12, 000 9, 055, 151 302, 826 351,888 Three dollars. Quarter eagles. Pieces. Pieces. 6,600 34, 500 5, 000 9,000 - 7,000 62,100 246 71, 120 20, 000 49, 200 8, 000 • 28,800 14,000 30, 000 4,000 8,800 8,256 242, 422 S I L V E R COINAGE. Dollar."?. Pieces. • 14, 632 24, 600 20, 000 15, 000 13, 000 U n p a r t e d bars. Value. $5,641,504 05 3, 270, .594 93 3, 047, 001 29 F i n e bars. Value. $5, 863 16 88 782 50 122,136 55 816,295 65 19 871 68 o o 87, 232 12, 775, 395 92 236, 653 89 TOTAL COINAGE. Period. 1854 1855 1856 1857 18.58 1859 1860 1861 1862 1863 1864 1865 Dollai's. Half dollars. Quarter dollars. Dimes. Half dimes. Bars. Pieces. Pieces. Pieces. Pieces. Pieces. Vahte. .--. Total 20 000 613 000 412, 400 286, 000 ;-8,000 63, 000 172, 000 24, 000 52, 000 120, 000 43, 000 20, 000 22, 000 30, 000 90, 000 40, 000 100, 000 219,500 291,250 140, 000 150, 000 100, 000 90, 000 36, 000 19, 752 29, .469 211,411 71,485 1,278 224. 763 120. 909 145,235 i'?-'^ 4nn 1 242 400 1 060 7'^^ 226 000 847,915 99 121, 950 211,000 86, 000 218,000 463, 000 ,693, 000 350, 000 1, 179, .500 1, 542, 000 648, 000 15, 000 5,000 fi • No. of pieces. $23, 609 45 61 87 52 61 65 68 02 58 280, 440 1, 470,125 1, 976, 570 800, 500 1,361,540 1, 463, 860 1,417,-475 1, 144,300 2, 34.5-, 000 2, 872, 173 1,869, 120 1,775,116. Value. $9, 731, 574 20, 957, 677 28,31.5,537 12, 490, 000 19, 276, 095 13, 906, 271 11, 889, 000 12, 421, 000 15,545,000 17,510,960 19, 068, 400 18, 670, 840 Total value. Silver. Gold. 21 43 $164, 075 84 200, 609 50, 000 00 147, .502 65 327. 969 68 572,91.1 00 269, 485 00 642,978 00 00 1, 040, 638 00 - A68. 409 474, 035 00 18,776, 21.9 • JQC) 7ff?, 356 81 o cn Value. 00 45 00 61 87 52 61 65 68 02 58 4, 358, 615 99 ' $9, 731, 574 21 121 752 28,516,147 12, 540, 000 19, 423, 598 14 234, 241 12,461,911 12, mo, 485 16,187, 978 18,551,-598 19 .536 809 19 144 S75 21 43 29 00 26 ,55 52 6L 65 68 02 58 2 0 4 140 9 7 2 8 0 D.— Coinage ofthe mint and branches, S^v.—Continued. 3. BRANCH MINT, N E W ORLEANS. SILVER COINAGE. GOLD COINAGE. Period. Double eagles. Eagles. 730, 500 47, 500 24, 500 4, 3.50 9, 600 Pieces. 1, 026. 342 534,2.50 21, .500 4,000 8,200 5, 200 Pieces. 709, 925 108, ICO 13,, 000 816, 450 1, 599, 492 831, 025 Pieces. 1838 to 1847 1848 to 1857 1858 1859 ] 860 1861, (to Januar^.r 3 l ^ Tot.al Half eagles. T h r e e dollars Quarter eagles. Dollars. Pieces. 550, 528 546,100 34, 000 Pieces. Pieces. 24, 000 1,130, 628 24,000 Dollars, 1, 004, 000 1, 004, 000 Pieces. 59, 000 40, COO Half dollars. 200, 000 *280, 000 39.5, 000 Pieces. 13, 509, 000 21, 406, 000 4, 614, 000 4, 912, 000 2, 212, 000 828, 000 Pieces. 3, 273, 600 4, 556, 000 1,4-6 000 ,544, 000 388, 000 974, 000 47,481,000 10,177, 600 ^ TOTAL COINAGE. SILVER COINAGE. Quarter dollars. W Period. Dimes. 1838 to 1847 . 1848 to 1857 ] 858. . . .. 1859 I860 1861 (to J a n u a r v 31) Total \ . . Half dimes Three 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 i; 060, 000 14, 513, 500 15, 619, 000 Bars. No. of pieces 1334, 996 47 25, 422 33 16, 818 33 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, 000 337, 237 13 94, 890, 695 40, 381, 615 Pieces. Value. 720, 000 "^ Gold. 720, 000 Silver. Value. $8, 418, 700 12, 881,100 2, 942, 000 3, 223, 996 1, 598, 422 825, 818 O H O Total value. 00 00 00 47 33 33 29, 890, 037 13 $23, 608, 065 35, 815, 350 4, 2.57, 000 3. 7.53, 996 i; 767, 422 1, 069, 818 00 00 00 47 33 33 o cn 70, 271, 652 13 BRANCH MINT, DENVER. Period. Period. .1864 .1865 Unparted gold bars . Unparted gold bars . cTotal $486, 329 97 545, 363 00 1, 031, 692 97 to Go CD D.— Coinage ofthe mint and branches, 8fc.—Continued. o 5. B R A N C H M I N T , D A H L O N E G A . GOLD 6. B R A N C H M I N T , C H A R L O T T E . GOLD COINAGE. COINAGE. Period. Half eagles. T h r e e dollars. Quarter eagles. Dollars. 1838 to 1847 1848 to 1 8 5 7 . . . . . . 1858 18.59 1860 1861,(toFeb.28). Pieces. 576, 553 478, 392 19, 256 11,404 12, 800 11, 876 Total. 1,110, 281 Pieces. Pieces. 134,101 60, 605 '60,'897" 900 1,637 642 6,957 1,602 1, 472 1,566 Pieces. 1,120 1,120 197, 850 F i n e gold bars. Fine silver bars. Vahte. $2, 888, 059 20, 441, 813 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 4, 947, 809 Vahte. 18 63 89 00 04 43 01 88 44 16 27 21 T o t a l . . . . 138, 061,171 14 $6, 792 123, 317 171, 961 272, 424 222, 226 187, 078 415, 603 158, 542 173, 308 105,'003 63 00 79 05 11 63 57 91 64 45 1, 896, 258 78 Pieces. 269, 424 500, 872 31, 066 39, 500 23, CG5 14,116 1838 to 1 8 4 7 . . . . 1848 to 1857 ° . - . 1858 1859 1860 1861, (to Mar. 31). 6,121, 919 00 Pieces. Pieces. 123, 576 79, 736 103,'899' 9,056 "5," 235' 7,469 877, 983 Total 219, 837 109,134 Total. Pieces. 393, 000 684, 507 40,122 44, 735 30, 474 14,116 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 5, 048, 641 50 ' 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 F I S C A L Y E A R E N D I N G J U N E 30. 1865. Value. $2, 888, 059 20, 441, 813 19, 402, 839 9, 4.58, 731 21, 970, 6.52 13,317.142 7, 0.53, 758 20,135,807 10, 510, 372 1, 952, 381 1, 713, 059 5,112,812 O H O H W = - Total. Mints. 1854....;... 1855 1856 18.57 18.58.......1859 1860 1861 1862 1863 1864 1865 Half eagles. Quarter eagles. Dollars. *• Total. Pieces. Value. 710, 654 $3, 218, 017 50 601, 729 2, 607, 729 50 100,167 00 21, 793 65, .582 00 19, 003 69, 477 00 15, 874 60, 946 00 1, 381, 780 7. A S S A Y O F F I C E , N E W Y O R K . Period, Total. 18 63 52 00 83 48 12 51 01 07 91 66 139, 957, 429 92 is Gold coinage. Silver coinage. Copper coinage. Entire coinage. 1^ Philadelphia San Francisco New Orleans, (to J a n . 31, '61). Cbarlotte, (to March 31, '61) . Dahlonega, (to F e b . 28, '61) . Assa.y Office, New York Total o cn Vahie. 1 7 9 3 . . . i$417, 679, 774 1 8 5 4 . . . 199, 782, 356 1 8 3 8 . . . 40,381,615 5,048,641 1838... 6,121,919 1838... 1 8 5 4 . . . 138,061,171 545, 363 1863... 91 81 00 50 00 14 14 807, 620, 841 36 Value. $98, 610, 2.54 48 4, 3.58, 615 99 29, 890, 037 13 1, 896, 258 78 134, 755,166 38 Value. $4, 889, 053 55 Pieces. Vahie. 898,932,569 $521,179,082 94 18,776,219 204.140,972 80 94.890,695 70,271,6.52 13 1; 206,954 5,048,641 .50 1,381,780 6,121.919 00 139,957.429 92 545,363 00 4, 889, 053 55 1,015,188,217 947,265,06129 E.—Statement of gold of domestic production deposited at the mint of the TJnited Staies and brariches to the close of the year ending June 30, 1865. ,3 1. MINT OF THE UNITED STATES, PHILADELPHIA. O ^ P a r t e d from silver. Period, 1804" to 1827 1828 to 1837 1838 to 1847 1848 to 1857 1858 1859 1860 1861... 1862 1863 1864 1863 Virginia. N. Carolina. • $427, 000 518,294 534, 491 18, 377 15, 720 17, 402 7, 200 1 '. $68, 864 3, 468 7, 896 7, 519 Total Total $110, 000 2, 519, 500 1, 303, 636 467, 237 15,175 9, 305 8,4.50 7,523 81 1,178 6, 093 16,293 00 00 00 00 00 00 11 SO .38 84 85 25 66 69 79 76 910 77 87, 749 90 1, 539, 465 18 4, 464, 474 23 Oregon. Colorado. Period. 1804 to 1827 ?. 1828 to 1837 1838 to 1847 1848 to 1857 18.58 1859 1860 1861 1802 1863 1864 1865 00 00 50 00 00 62 29 69 00 S. Carolina. $327, 500 152, 366 55, 626 300 4, 675 © Georgia. 00 $1, 763, 900 00 00 566, 316 00 44, .577 50 00 00 18, 365 00 00 20,190 00 7,556 41 15, 049 41 • 135 40 246 66 Tennessee. Alabama. $12,400 00 16. 499 00 6, 669 00 $45, 493 00 9, 451 00 240 00 595 88 92 76 10, 450 12 540, 467 00 2, 446, 786 50 36, 403 88 Arizona. Washington Territory. Idaho. 55, 036 76 Dakota. N e w Mexico.. $48, 397 00 $226,839,521 1, 372, 506 275 00 9.59,191 663, 389 426, 807 244, 259 109, 778 514 53 91, 663 64, 308 49,186 53 Nevada. Montana. California. 62 07 79 02 81 81 58 75 07 $453, 250 71 230, 771,426 52 453, 250 71 Other sources. 285 600 690 780 00 00 00 16 .-. 7, 910 78 14,192 90 • 11, 491 05 97, 219 89 • $145 346, 604 607, 592 1,122,3.33 1, 896, 329 935,146 308, 590 00 05 08 50 87 72 55 5, 216, 741 77 ^^ 3, 869 75 114 72 276 80 7, 329 64 $1.3, 200 00 21, 037 00 7, 218 00 1, 402 01 1,507 96 $3, 048 37 $215 70 18, 563 88 7, 347 97 26,127 55 , hj O O Total. •i?i .„ . . . $54, 3, 2, 2, u $1, 816 97 47, 782 60 1, 400, 863 12 $2,198 88 $i03 68 944. 74 576 37 2, 250, 462 69 2,198 88 1, 624 79 44, 364 97 $110,000 5, 063, 500 2,62.3,641 228, 067. 473 1,478, .323 1,012,701 1, 048,180 1, 068, 822 1, 435, 890 2, 046, 050 1 911,184 2, 274, 530 00 00 00 62 07 79 26 48 45 11 04 57 • cn 248, 090, 297 39 ^ to E.—Statement of gold of domestic production, f:c.—Continued. ^^ to , 2. B R A N C H BUNT, S A N F R A N C I S C O . P a r t e d from silver. Period. 18.54 • 1855- . 18.56 1857 18.58 18.59 1860 1361 1862 1863 1864 1865 N Total California. $10, 842, 281 23 20. 860. 4.37 20 29, 209, 2 8 24 12, 526, 826 93 19,104, 369 99 14,098,564 14 11,319 9 3 83 - 12. 206, 382 64 0 1 " 14,029,759 95 13,04.5,7 .1 69 57 14,86.3,657 .52 18 11,089,974 52 98 Colorado. Nevada. - Idaho. D a k o t a . Wasbington. Oregon. Arizona. • Montana. Refined gold. - $1,257,497 50 3,499,281 14 $20,369 48 $3,000 00 $2,598,60149 $10,842.28123 20,860.437 20 29.209,218 24 12 .526 826 93 19i.l04.369 99 14,098.564 14 11,319,913 83 12,206,382 64 15 754 262 96 17.244.436 26 18,481,3.50 20 18,560,100 09 20,369,48 3,000 00 2,598,60149 200,208.143 71 $822, 823 1,108,466 220, 890 217, 935 '• 2,370, 115 74 183,197, 097 88 $680 00 $1.3.000 00 59,472 0 0 . 11,250 00 5,400 00 $883 000 3,001,104 2, 139,305 1,103, 076 00 00 00 54 60,152 00 1 29.6.50 00 7,131, 485 54 $5,760 00 $12, 672 00 22, 460 94 5,760 00 Total. 35,132 94 4,856,778 64 o pi H 3. BRANCH MINT, NEW ORLEANS. >^ North Carolina. South Carolina. Period. 1838 to 1847 1848 to 1837 18.58 18.59 1860 1861, (to J a n u a r y 31) . . ' Total - $741 00 $14,306 00 1, 911 00 Georgia. $37, 304 00 2, 317 00 1,560 00 Tennessee. . $1, 772 00 947 00 162 12 Alabama. $61,903 00 15, 379 00 661 53 '. 741-00 16, 217 00 41, 241 00 2, 883 12 - 77, 943 53 Colorado. -.Califoi-nia. $21, 606, 461 448, 439 93, 272 97,135 19, 932 Other sources. $3, 613 00 3, 667 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 00 54 96 41 92 91 22,414,993 74 o ca E . — S t a t e m e n t o f g o l d of domestic p)roduction, Sfc.—Gontinued. 4. BRANCH MINT, CHARLOTTE, NORTH CAROLINA. North Carolina. Period. $1, 529,777 2, 503,412 170,560 lcS2,489 134,491 1838 to 1847 . 1848 to J 8 [ ) 7 . 1858 1859..:..: I860 1861, (to March 31) 00 68 33 61 17 South Carolina. $143,941 222,754 5,507 22,762 00 17 \6 71 California. $87,321 01 65,558 30 4,520,730 79 Total. 460,523 34 87,321 01 '' Total. $1, 673,718 00 2, 813,487'86 176; 067 49 205,252 32 1114,491 17 68,558 30 ,068,575 14 Utah. North Carolina. . South ' Carolina. Georgia. Tennessee. Alabama. H C • H td 5. BRANCH MINT, DAHLONEGA. Period'.- O California. Colorado. , , Other sources. Total. 5Z!'3 >• •2; O 1838 to 1847 1848 to 1857 1-S58 1859 1860 1861, (to F e b . ' 2 8 ) $145 14 Total 145 14 $64,351 00 2 8 , 2 7 8 82 2 , 6 5 6 88 3, 485 70 812 79 . 9 9 , 5 8 5 19 $95,247 174,811 32,322 4,610 2,004 2,066 00 $2, 978, 353 '00 91 1,159,420 98 28 57,891 45 35 5 7 , 0 2 3 12 36 • 35,588 92 91 2 2 , 1 8 2 14 311,242'81 4 , 3 1 0 , 4 5 9 61 $32,175 00 9,837 42 107 33 42,119 75 $47,711 00 11,918 -92 $ 1 , 1 2 4 , 7 J 2 5,293 699 0 1,097 4,213 59, 6.29 92 82 52 19 37 79^ 1,236,016 69 $951 00 N -$82 70 2, 490 86 32,772 28 5 7 , 7 6 3 84 951 00 $3,218,017 2,609,931 95 HI 4 65 072 67 085 62 193 00 87 .58 24 21 05 cn 6, 117, 913 95 00 E.—Statement of gold of domestic production, b^c.—Contmued. P a r t e d from silver. Period. 1854 1855 1856 ]857 . 18.58 1859 ]860 1861 1862 1863 1864 1865 '• . ......... |241, 029 34, .328 7,618 14, 0.03 00 00 00 00 • 296, 978 00 Total North Carolina. Virginia. $167 2, 370 6, 928 1, 531 501 436 4,202 3, 869 316 tN3 6. A S S A Y O F F I C E , N E W Y O R K . 00 00 00 00 00 00 00 00 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 52,159 07 20, 320 00 South Carolina. $395 '7, 620 4,052 2, 663 6, 354 700 Georgia. $1, .342 13.100 41.101 10, 451 12, 951 14, 756 19,368 6, 900 1,469 00 00 29 00 00 00 670 00 2, 065 00 24,519 29 Alabama. 00 00 28 00 00 00 00 00 00 $350 233 1, 545 2,181 593 New Mexico. California. 00 62 00 00 00 818 00 $6, 714 00 1, 543 00 5, 580 00 3, 422 00 2, 269 00 3, 924 00 134, 760 28 . 7, 989'62 17, 761 00 $9, 221, 457 25,026,896 16, .529, 008 9, 899, 957 19,660,531 11,694,872 6, 023, 628 19, 227, 658 12, 580, 647 346,244 116, 101 2,177, 954 Montana. 00 11 90 00 46 25 36 14 83 60 06 04 $1, 217, 518 00 132, 503, 956 75 1, 217, 518 00 Other sources. Total. o O Idaho. Period. 1854 1855 1856 1857 18.58 1859 I860 1861 .1862 1863 1864 1865 Utah. Colorado. Oregon. Arizona. ' Nevada.- Vermont. ' - ...: $1, 600 00 " : - •- , -Total $201, 288 00 201, 288 00 $3, 944 248,98^ 1, 449, 166 912, 403 937, 535 715, 208 938, 593 $5, .581 00 2, 866 00 00 00 00 00 00 00 00 $4, 680 00 73, 734 00 ^ 78, 414 00 5, 205, 830 00 $1,190 16, 871 391 '391 3, 775 707 00 ~ 00 00 00 00 00 23, 325 00 • 3,181 00 205 00 7, 813 00 8, 650 00 9, 876 00 38,172 00 27, 523 00 405 00• $40, 846 00 3, 293 00 $298 00 74 00 949 00 316 00 . 117, 347 00 ^ 364, 857 00 41,869 00 614 00 515, 025 00 $9, 227,177 25, 054, 086 16 .582 129 9, 917, 836 19, 722, 629 11, 738, 694 6 311 804 20, 759, 334 13, 786,-439 1 332 319 1,170, 061 4, 734, 388 00 11 16 00 46 25 36 14 83 60 06 04 . 140, 370, 499 01 7. BRANCH MINT, DENVER. Period. Colorado. 1864 1865..:.- Total.: ' Montana. Idaho. Oregon. Arizona. Total. $486, 329 97 375, 065 90 $93,613 01 $71, 310 49 - $1,230 16 $339 48 - $486, :?29 97 541 559 04 861, 395 87 93, 613 01 71,310 49 1, 230 16 339 48 - l ' 0 2 7 889 01 H W ^^ I—I !^ a CO Y^.-^Statement of gold of domestic production, &c.—Continued. 8. SUMMARY EXHIBIT OF THE ENTIRE DEPOSITS OF DOMESTIC GOLD AT THE U. S. MINT AND BRANCHES TO JUNE 30, 1865. Mint. Parted from silver. Yirginia. • South Carolina. North Carolina. Philadelphia .. .. $87,749 90 $1,539,465 18 $4,464,474 23 $540,467 00 $2,446,786 San Francisco 3,370,115 74 16,217 00 741 00 41,241 New Orleans 4,520,730 79 460,523 34 Charlotte Dahlone&^a 99,585 19 311,242 81 4,310, 459 24,519 39 20,320 00 52,159 07 296,978 00 A.s say office 124,760 Denver. .... Total Alabama. Tennessee. Georgia. California. 50 $55, 036 76 $36,403 88 $230,771,426 183,197, 097 00 77,943 53 2,883 12 22,255,240 87,321 61 59,629 92 42,119 75 1,236,016 '132,503,956 28 7,989 62 Utah. Colorado. 52 $5,216,741 88 60,152 89 3,437 01 69 57,763 75 5,-205, 830 861,395 77 00 20 84 $145 14 00 78,414 00 87 2,754,843 64 1,559,785 18 9,137,690 28 1,352,969 44 •6,923,247 39200,599 83 81,406 75 570,051, 059 74 11,405,320 68'78,559 14 1 Mint. Montana. Arizona. N. Mexico. Oregon. Nevada. Dacota. hj O Pi H O H w Idaho. Washing'n Vermont Other sources Total. . H-( Philadelphia . . . $453,250 71 $7, 309,64 $49,186 53 $97,219 89 $1,624 79 $2,198 88 $2,250, 462 69 $26,127 55 7,131,485 54 29 650 00 5,760 00 4,756,778 64 35,132 94 3,000 OO 20,369 48 San Francisco.. New Orleans... Dahlonefa A.ssay office ,1 1,217,518 00 .23,325 00 17,761 00 339 48 93,613 01 .•^.72 Oi) 41,869 00 i>30 16 201,288 00 71,310 49 Total.. „ . . . 1,767,381 72 51,343 60 66,947 53 7,268,107 59 73,143 79 7,958 88 7,279, 839 82 61,260 49 $44,364 97 $248, 090,297 39 2,598, "601 49 200,208,143 71 7,290 00 . 22,404,993 74 5,068,575 14 6,117,913 95 95i 00 $614 00 515,025 00 140,370,499 01 1,027,889 01 O cn 614 00 3,166,232 46 623,288,311 95 to F.—Statement ofthe amomit ofsilver coined at the mint of the United States, and brandies at San Francisco and Ne-m Orleans, under the act of February 21,1853. United States mint, Philadelphia, Year. 1853 ^... 1854 18.55.-..-.... 1856 1857--. 1858 1859.. 1860 186L 1862 1863 1864 •-. 1865 461 130 170 740 000 980 400 890 800 941 817 544 279 00 00 00 00 00 00 00 00 00 .50 80 10 66 31, 826,154 06 Total bO Branch mint, San Branch mint, N e w Francisco'. Orleans, to J a u . 31,'61. $164, 075 J 77, 000 .50, 000 127, 750 283, 500 356, 500 198, 000 641, 700 81.5, 875 347, 500 474, 635 00 00 00 00 00 00 00 00 00 00 58 3, 636, 535 58 $1, 225. 000 00 3, 246. 000 00 1,918,000 00 1, 744, 000 00 2, 942, 000 00 2, 689, 000 00. 1, 293, 000 00 414,000 00 $9, 031,461 00 8, 586,130 00 3, 47.5,245 00 5,071, 740 00 1, 383,(•00 00 8, 040,730 00 5, 898,900 00 2,169, 390 00 2. 045,800 00 2, 810,641 .50 1,142. 692' 80 - 525, 044 10 752, 915 24 50, 933, 689 64 15,471,000 00 hj O O G.- -Statement of the amount of silver of domestic ijroduction deposited at the mint of the United States and branches from January, 1841, to June 30, 1865. Year. 1841 to 1851 1852 1853 1854 1855 1856 1857 1858 • 18.59 . . 1860 1861 1862 . 1863 1864 1865 . . P a r t e d from gold. - Total •' $768, 509 00 404,494 00 417, 279 '00 328,199'00 333, 053 00 321, 938 33 127, 256 .12 300, 849 36 219, 647 34 138, 561 70 364, 724 73 245, 122 47 188, 394 94 166, 791 55 251, 757 87 4, 576, 578 46 _ Nevada. Arizona. Sonora. North Carolina. L a k e Superior. California': New Mexico. •^ • 77 84 60 27 01 42 $13, 357 00 12, 260 00 105 00 2, 597,198 91 25, 722 00 $102, 540 213, 420 757, 446 856, 043 311,837 355, 910 $1, 200 00 $23, 398 00 12,257 00 6, 233 00 45 00 1, 245 00 41, 888 00 $15, 623 , .30,122 25, 880 13, 372 21, .366 13, 111 8, 765 ' 13, 671 00 .13 58 72 38" 32 77 51 141, 913 .41 $8,224 00459. 18 $25 84 8, 683 18 25 84 Tofal. $768, 509 404, 494 417,279 328,199 ^> 333, 0.53 321, 938 127, 256 316,476 273, 167 293, 797 610, Oil 1, 0.32, 264 1, 057, 549 '487,4.39 621, 824 00 00 00 00 00 38 12 36 47 05 29 45 53 33 82 7, 393, 254 80 O cn REPORT ON THE FINANCES. 247 ^.—^Statement of cents of former issue dejyosited at the United States mint for exchange for cents of new issue, to June 30, 1864. » 1857 18581859 1860 1861 1862 1863 .1864..' Value by tale. . $16,602 39,404 47,235 37,500 95,245 53,365 6,185 :.. 490 , ,; •. .'..;.,... c '. : '. .• ' .' Total \: : : . . 296,026 I.—A statement of foreign gold and silver coins, prepared by jthe Direc'or of the Mint, to accompany his annual report, in pursuance of the act of Feb^ ruary 21, 1857.' -,. ' EXPLANATORY REMARKS. t The first column embraces tlie names of the countries where the coins are issued; the second contains the names of the coin, only the principal deooraina- • tions being given. The other sizes are proportional; and Avhen 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 the thousandth, and in a few cases to the ten thousandth, of an ounce. The method is preferable to "ex pressing the weight in grains for commercial purposes, and corresponds better with the terms qf the mint. It may 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, i. e., the number of parts of pure gold or silver in ,1,000 parts of the coin. The fifth and sixth, columns of the first table expresses the valuation of gold. In the fifth is shown the value as compared with the legal content or"amount ol fine gold in our coin. In the sixth is shown the value as paid at the mint after the uniform deduction of one-half of one per cent. The former is the value for any otlier purposes than iVcoinage, and especially for the purpose 'of compari-. son; the latter is the valine in exchang-p fbr 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 pres(?nt price of standard silver is 122.J cents per ounce, at which rate the values in the fifih column of the second table are calculated. In a few cases, where tli*e coins could not be procured, the^data arc assumed from the legal rates, and so stated., .248 REPORT ON T H E FINANCES. I . — G o l d coins. Country. Denominations; Pound of 1852 _• Sovereign of 1855-'60 -. Ducat Austria Souverain .•.... New Union crown,(assumed). Belgium Twenty-five francs Bolivia Doubloon 20 milreis Brazil ' Central America Two escudos Old doubloon Chili Ten pesos Ten thaler Denmark Ecuador Four escudos England Pound or sovereign, n e w . . . . Pound or sovereign, average . France Twenty francs, new Twenty francs, average Germany, north. Ten thaler ^ Ten thaler, Prussian Krone, (crown) „ Germany, south Ducat • Greece Twenty drachms Hindostan Mohur I Italy 20 lire Japan Old cobang New cobang Mexico . \ . . . . . Doubloon, average Doubloon, new Naples Six ducati, new Ten guiIders Netherland New Granada . Old doubloon, Bogo'ta Old doubloon, Popayan Ten pesos, new Old doubloon Peru Gold crown 'Portugal New Union crown,(assumed). Prussia 2-^ scudi, new Rome Russia Five roubles Spain 100 reals : 80 reals • Sweden Ducat '. Tunis - 25> piastres 100 piastres Tuikey Sequin Tuscany Australia Weight. Fineness. Oz. .Dec. 0. 281 0. 256. 5 0.112 0. 363 0.357 . 0. 254 0.867 0. 575" 0.209 0.867 0.492 0.427 0.433 0. 256. 7 0. 256. 2 ^0..207.5 0.207 0.42^ 0. 427 0.357 0.112. 0.185 0.374 0. 207 ' 0. 362 0.289 0. 867.5 0. 867. 5 0.245 0.215 0. 868 0.867 0. 525 0.867 0.308 0. 357 0.140 0.210 ' 0.268 0.215 0.111 0.161 0. 231 0.112 Value. Value after 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 4..85..58 ,2. 28. 28 "6. 75. 35 6.64.19 4. 72. 03 15. 59. 25 10. 90.57 3. 68.75 15.59.26 9.15.35 7. 90. 01 7. 55. 46 4. 86. 34 4. 84. 92 3. 85. 83 3. 84. 69 , 7. 90. 01 7. 97. 07 6.64. 20 2. 28.28 3. 44.19 7. 08.18 3. 84. 26 4. 44. 0 3. 57. 6 15.52.98 15.61.05 5. 04. 43 3.99.56 15.61.06 15. 37. 75 9. 67. 51 15.55.67 5. 80. 66 6. 64.19 2. 60. 47 3. 97. 64 4. 96. 39 3. 86. 44 2. 23.72 2. 99. 54 4. 36. 93 2.31.29 $S. 29. 71 . 4. 83.16 2. 27: 04 6.71.98 6.\60.87 4. 69. 67 15. 51. 46 10.85.12 3.66.91 15. 51. 47 9.10.78 ^ 7. 86. 06 7.51.69 4. 83. 91 4..82. 50 3. 83. 91 3. 82. 77 7. 86. 06 7. 93. 09 6. 60. 88 2. 27.14 3. 42. 47 7. 04. 64 3. 82. 34 4.41.8 3.55. 8 15. 45. 22 15. 53. 25 5.01.9.1 .3. 97. 57 15.53.26 15. 30. 07 9. 62. 68 15. 47. 90 .5.77.76 6. 60. 87 2. 59.17 3. 95.66 4. 93. 91 3. 84. 51 2. 22.61 2. 98. 05 4. 34. 75 2. 30.14 EEPORT ON THE 249 FINANCES. J.—Silver coins. Countrv. Austria . Belgium Bolivia Brazil Canada Central America Chili Denmark England France Gerraany, north Germany, south Greece Hindostan Japan Mexico Naples Netherlands Norway : New Granada . . <Peru Prussia Rome Russia Sardinia Spain .^ Sweden -.. Switzerland Tunis Turkey Tuscany Denominations. Old rix dollar Old scudo •. Florin before 1858 New florin New Union dollar Maria Theresa dollar, 1780 Five francs \..... New dollar '..// Half dollar Double milreis « 20 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 Scudo .2i guild Specie daler Dollar of 1857 Old dollar: Dollar of 1858 Half dollar, 1835-'38 Thaler, before 1857 New thaler Scudo Rouble •-.. Five lire New pistareen Rix dollar. Two francs Five piastres Twenty piastres Florin . Weight. Fineness. Oz. Dec. Thous. 0.902 0. 836 0. 451 0.397 0.596 0.895 0.803 0.643 0.432 0. 820 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. 220 833 902 ' 833 900 900 838 897 903.5 667 . 918.5 925 850 908 900. 5 877 924.5 925 900 750 900 900 900 900 916 991 . 890 903 901. 830 944 877 ' 896 901 909 650 •750 900 900 875 900 899 750 899 898.5 830 925 Value. 11.02.27 1.02.64 51.14 48.63 73. 01 1.02.12 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 33.80 1.06.62 1.06.20 95.34 1.03.31 1.10.65 97.92 1.06.20 94.77 38.31 72.68 72.89 1.05.84 79.44 98.00 20.31 1.11.48 39. 52 62.49 86.98 27.60 250 REPORT ON THE FINANCES. No. 7. Gold, silver, and copper coinage at the mint of the United States in the several years from its establishment, in 1792; the coinage at the branch mints, and the assay ofiice, New York, from their organization to June 30, 1865. Gold. • Years. 1793to\1795 1796 . 1797 •1798 1799 1800 $71,485 10*2,727 103,423 205,610 213,285 317,760 - 00 50 50 00 00 00 1,014,290 00 1801 1803 1804 1805 1806 1807 1808 1809. 1810.. 422,570 00 423,310 00 258,377 50 258,642 50 170,367 50 324,505 00 437,495 00284,665 00 169,375 00 501,435 00 • 1802 r....... •.-: -.' 3,250,742 50 Silver. $370,683 80 79,077 50 12,591 45 330,291 00 323, 515 00224,296 00 Copper. $11,373 10,324 9,510 9,797 9,106 29,279 Total. • $453,541 192,129 125,524 545,698 645,906 571,335 00 40 34 00 68 40 1,440,454 75 79,390 82 2, 534,135 57 ^^74,758 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 oa 884 752 53 1,155,868 50 3,569,165 25 151,246 39 6,971,154 14 .., •,. i8ii: 1812-..'. 1813 1814 1815 1816 1817 1818 1819 1820 ' f ' .. • 1821-' 1822 . . . 1823 1824 • 1825.. 1826 1827 1828 1829 '. 1830 497,905 00 290, 435 00 477,140 00 77,270 00 3,175 00 80 40 29 00 68 40 . .. — x _ . . „ 2,495 95 10,755 00 • 4,180 00 . 3,578 30• 242,940 00 258,615 00 1,319,030 00 ,608,340 00 814,029 50 620,951 50 561,687 50 17,308 00 • 28,575 75 607,783 50 1,070,454 50 1,140, 000 00 501,680 70 82 00 00 00 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 52 825;762 45 805,806 50 895,550 00 1,752,477 00 1,564,583 00 2,002,090 00 2,869,200 00 1,575,600 00 1, 994, 578 00 2,495,400 00 ' 3,890 00 20,723 39 1 0 1 8 977 45 Q15 50Q 8Q 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 16,781,046 95 • 1.51, 412 20 189,325 .88,980 72,425 93,200 156,385 92,245 131,565 140,145 295,717 643,105 00 00 00 00 00 00 00 00 50 00 1,903,092 50 28,209 39,484 31,670 26,710 44,075 12,620 14,926 16,344 23,577 25,636 16,580 17,115 00 00 25 32 24 00 00 18,835, 551 65 REPORT ON THE FINANCES. 251 No. 7.—Gold, silver, and copper coinage, ^c.—^Continued. Gold." Years. 1831 . . . 1832 1833 1834 1835 1836 1837 1838 1839 . " .. 1840 .. • • '$714,270 00 $3,175,600 00 798,435 00 1 2,579,000 00 978,550 00 ! • 2,759,000 00 3,954,270 00 3,415,002 00 2,^86,175 00 3, 443, 003 00 | 4,135,700 OO 3,606,100 00 1,148,305 00 2, 096,010 00 ! 1,809,595 00 2,315,250 00 1 1,375,760 00 2, 098,636 00 1,690,802 00 1,712,178 00 18,791,862 00 1841 1842 1843. 1844 1845 1846 1847... 1848 1849 1850 1,102,107 50 1,833,170 50 8,302,797 50 .... 5,428,230 00 3,756,447 50 : > 4, 034,1.77 50 20,221,385 00 < . 3,775,512 50 9,007,761 50 ... 31,981,738 50 89,443, 328 00 1851-. 1852 1853 1854 '. 1855 1856 1857, (Jan. 1 to June 30, inclusive) 1858,fiscalyear 1859,fiscalyear 1860,fiscalyear 27,199,779 00 22,226,755 00 •62,614,402 50 56,846,187 50 55,213,906 94 52,094,595 47 52,795,457 20 59, 343, 365 35 774,397 999,410 9,077,571 8,619,270 3,501,245 5,196,670 00 00 00 00 00 17 25,183,138 68 52,889, 800 29 30,409,953 70 23,447,283 35 1,601,644 8,233,287 6,833,631 3,250,636 46 77, 47 26 i 80,708,400 64 1 61,676,576 55 • 22,645,729 90 23,982,748 31 30,685,699.95 219,699,155 35 2,883,706 3,231,081 1,564,297 850,086 950,218 15,973 23,833 24,283 23,977 38,948 41,208 61,836 64,157 41,984 44,467 67 90 20 52 04 00 69 99 32 50 380,670 83 99,635 43' 50,630 94. 67,059 78 42,638 35 16,030 79 27,106 78 63,510 234,000 307,000 342,000 46 00 00 00 1,249,612 53 94 1 101,660 00' 116,000 00 51 478,450 00 22 99 1 463,800 00 1 69 1,183,330 00 • 9,479,391 35 Total. $33,603 60 $3,923,473 60 . 23,620 00 3,401,065 00 28,160 00 3,765,710 00 1.9,151 00 7,388,423 00 39,489 00 1 5,668,667 00 23,100 00 7,764,900 00 55,583' 00 1 3,299,898 00 63,702 00 i 4,188,547 00 31,286 61 3,505,682 61 24,627 00 3,427,607 00 342, 322 "21 . 1,115,875 00 2,325,750.00 3,722,260 00 2,235,550 00 1,873,200 00 2,558,580 00 2,374,450 00 2,040,050 00 ' 2,114,950 00 1,866,100 00 470,838,180 98 j 48,087,763 13 1861. ..." 1862 1863 1864 1865 Copper. ^ Silver. ^ 46,333,963 21 2,233,957 4,182,754 12,049,330 7,687,757 5,668,595 • 6,633,965 22,657,671 5,879,720 11,164,695 33,392,306 17 40 70 51 54 50 69 49 82 00 ,112,050,753 83 63,488,524 57,896,228 64,358,537 60,756,503 56,312,732 64,567,142 93 44 72 82 99 30 26,848,293 61,357,088 37,550,'585 27,'039,919 60 06 17 61 520,175,556 64 83,693,767 65,023,658 24,688,477 25,296,635 32,819,248 58 06 12 30 64 2,343,240 00 1, 231,521,786 70 252 REPORT ON THE FINANCES. No. l.—^Gold, silver, and copper coinage, ^y.—Continued. RECAPITULATION OF COINAGE FROM 1793 TO 1865, INCLUSIVE. Copper. Silver. Gold. Years. Totals. $79,390 82 • $.2,534,135 57 1793 to 1800, 8 yrs- $1,014,290 00 • $1,440,454 75 151,246 39 6,971,154 14 'S, 569,165 25 3,250,742 50 1801 to 1810, 10 yrs. 191,158 57 9, 328,479 52 3,166,510 00 5, 970, 810 95 1811 to 1820,10 yrs151,412 20 .18,835,551 65 1,903,092 50 16,781,046 95 1821 to^l830,10 yrs. 342, 322 21 46,333,963 21 1831 to 1840,10 yrs. 18,791,862 OO 27,199, 779 00 380,670 83 112,050,753 83 1841 to 185,0,10 yrs. 89,443, 328 OO - 22,226,755 00 520,175,556 64 48,087,763 13 1,249,612 53 1851 to 1860, 9 | y r s . 470,838,180 98 231,521,786 70 9,479,391 35 2, 343,240 00 1861 to 1865, 5 yrs. 219,699,155 35 Total, 72^yrs. 808,107,161 33 4,889,053 55 134,755,166 38 947,751,381 26 RECAPITULATION OF AVERAGES OF COINAGE FOR EACH DECADE FROM 1793 TO 1865, INCLUSIVE. r Years'. 1793 to 1800, 8 yrs. 1801 to 1810,10 yrs1811 to 1820,10 yrs. 1821 to 1830,10 ..yrs. 1831 to 1840,10 yrs. 1841 tb 1850,10 yrs. 1851 to 1860, 9^yrs. 1861 to 1865, 5 yrs. - - ••' Gold. ^ . Silver. $126,786 25 325, 074 25 316,651 00 190,309 25 1,879,186 20 8, 944, 332 80 49,561,913 79 43,939, 831 07 Cop23er. Totals. $9,923 85 15,124 64 19,115 86 . 15,141 22 34,232 22 38,067 08 131,538 16 468,648 00 $180,056 84 356,916 52 • 597,081 09 1,678,104 69 2,719,977 90 2,222, 675 50 5,061,869 80 1, 895, 878 27 $316,766 94 697,115 41 932,847 95 1,883,555 16 4, 633, 396 32 11,205,075 38 54,755,321 75 46,304, 357 34 No. 8. Statement of the public debt on the 1st day of January in each of tlie years from 1791 to 1842, inclusive, and at various dates in subsequent years to July 1, 1865. On the 1st day of January I 1791 1792 1793 1794'. 1795 1796 1797 1798-.. 1799.-1800.. 1801 1802... 1803 3 804 1805 1806 1807. 1808 -1809 1810 1811 1812 : ' : • : ^. : $75, 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 82,976,294 35 83, 038, 050 80 80,712,632 2^ 77,054,686 30 86,427,120 88 82, 312, 150 50 75, 723, 270 66 69, 218, 398 64 6b, 196, 317 97 57,023,192-09 53,173,217 52 48, 005, 587 76 45,209,737 90 REPORT ON THE FINANCES. On the 1st day of January 253 1813.......... ... $55, 962, 827 57 1814-.....'.: • 81,487,846 24 1815..^ -... 99,833,660 15 1816.... 127,334,933 74 1817 .... 123,491,965 16 1818 103, 466, 633 83 - 1819 95,529,648 28 1820 ..., ' 91, 015, 566 15 \ , , 1821 89,987,427 66 1822 93,546,676 98 1823 90,875,877 28 . 1824... 90,269,777 77 1825..'... 83,788,432 71 1826.,-. .81,054,059 99 1827. 73, 987, 357 20 1828.. :. . 67,475,043 87 1829 58,421,413 67 1830 ..,. 48,565,406 50 1831.. 39,123,19168 1832 24, 322, 235 18 1833..'.. 7,001,032 88 1834-.-•..-.......... 4,760,081 08 1835... .351,289 05 1836...... 291,089 05 1837 ; 1,878,223 55 1838... : . 4,857,660 46 1839... 11,983,737 53 » 1840....^ 5,125,077 63 1841 I ^ 6,737,398 00 1842. : 1. 15, 028, 486 37 On the Ist^day of July 18^43 27, 203, 450 69 1844 24, 748, 188 23 1845 .' 17,093,794 80 1846 M, 750, 926 33 1847 38, 9.56, 623 ^38 1848 '. 48, 526, 379 '37 On the 1st day of D e c e m b e r . . . . 1849 64, 704, 693 71 1850 64,228,238 37 On the 20th day of November.. 1851 62, 560, 395 26 On the 30th day of December..". 1852 65, 131, 692 13 O n t h e 1st day of J u l y . . . . . . . » 1 8 5 3 67,340,628 78 1854 47,242,206 0^ O n t h e 17th day of November. .1855. 39,969, 731 05 • O n t h e 15th day of November. .1856 . . ' . . . . 30,963,90,9 64 O n t h e 1st day of July 1857 29,060,386 90 1858 : 44, 910, 777 66 1859 58,754,699 33 1860 64,769,703 08 1861 90, 867, 828 68 1862 514,211,371 92 1863 1,098,793,181 37 • •• 1864... 1,740,690,489 49 1865 2,682,593,026 53 S. B. COLBY, Register. TREASURY DEPARTMENT, Register's Office, November 22, 1865. 254 REPORT ON THE FINANCES. No. 9.—Statement of the revenue collected from the beginning of the government to the 30th 'Public Lands, and miscellaneous sources, with the receipts F r o m customs: duties, imposts, and tannage. F r o m March 4,1789, to Dec. 31. ..1791 ..1792 For the year 1793 1794 1795 1796 1797 1.798 1799 1800 1801 1802 1803 1804 1805 1806 1807 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 1839 1840 1841 1812 ...1843 Half year to June 30 . ...1844 Year ending June 30 . 1845 1846. 1847 . 1848 .1849 1850 ^ IS.'SI 18,52 1853 1854 1855 1856 1857 1858 1859 ° 1860 1861 1862 1863 1864 1865 F r o m internal revenue. $4, .399, 473 09 3, 443, 070 85 4, 255, 306 56 4, aoi, 065 28 5, 588, 461 26 6, 567, 987 94 7,549,649 65 7,106, 061 93 6, 610, 449 31 9, 080, 932 73 10, 750, 778 93 12, 438, 235 74 10,479,417 61" 11, 098, 565 33 12, 936, 487 04 14, 667, 698 17 15, 845, 521 61 16, 363, 550 58 7, 296, 020 58 8, 583, 309 31 13, 313, 222 73 8, 958,777 53 13,224,623 25 5, 998, 772 08 7, 282, 942 22 36, 306, 874 88 26, 283, 348 49 17,176, 385 00 20, 203, 608 76 15, 005, 612 15 13, 004, 447 15 17, 589, 761,94 19, 088, 433 44 17, 878, 325 71 20,098,713 45 23,341,331 77 19, 7L2, 283 29 23, 205, 523 64 22, 681, 965 91 21,922,391 39 24, 224, 441 77 28, 465, 237 24 29, 032, 508 91 16,214,957 15 19, 391, 310 59 23, 409, 940 53 11, 169, 290 39 16,158, 800 36 23,1.37,924 8L 13, 499, 502 17 14, 487, 216 74 18,187,908 76 7, 046, 843 91 26,183, 570 94 27,528,112 70 26. 712, 667 87 23,747,864 66 31, 757, 070 96 28, 346, 738 82 .39, 668, 686 42 49,017,567 92 47, 339,.326 62 58, 931, 865 52 64, 224,190 27 53, 025, 794 21 64, 022, 863 50 63, 875, 905 05 41,789,620 96 49, 565, 824 38 53,187, 511 87 39, 582,125 64 49, 056, 397 62. 69, 0,59, 642 40 102,316,152 99 84, 928, 260 60 $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 89 215,177 69 > 50, 941 29 21, 747 15 20,101 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, 706 31 2, 678,100 77 955, 279 20 229, 593 63 106, 260 53 69, 027 63 67, 665 71 34, 242-17 34, 663 .37 25,77L 35 ' 21, 589 93 19, 885 68 17, 451 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, 467 27 2, 553 32 1,682 25 3, 261 36 495 00 103 25 1, 777 34 3, 517 12 2, 897 26 375 00 375 00 375 00 37, 640, 787 95 109, 741,134 10 209,464,215 25 T R F . A S U R T D E P A R T B I E N T , Register's Office, November 22, 1865. F r o m direct tax. F r o m postage. $734, 223 97 534, 343 38 206, 565 44 71, 879 20 50,198 44 21,883 91• 55, 763 86 34, 732 56 19,159 2L 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, 333 36 83, 650 78 31, 586 82 29, 349 05 20, 961 56 10, 337 71 6, 201 ^6 2, 330 85 6, 638 76 2, 626 90 2,218 81 11, 335 05 16, 980 59 10, 506 01 6,7Q1 13 394 12 19 80 4, 263 33 728 79 1,687 70 755 22 1, 795; 331 73 1, 485,103 61 475, 648 96 1, 200, 573 03 $11, 020 51 29, 478 49 22, 400 00 72, 909 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 85, 039 35, 000 45, 000 135, 000 149,787 29,371 20, 070 71 6, 465 516 602 110 70 70 00 00 00 74 91 00 32 95 91 04 69 469 300 101 20 ' 86 55 561 244 56 14 00 15 60 13 02 95 100 00 893 00 10 91 255 EEPORT ON T H E FINANCES. of June, 1865, under the several heads of Customs, Internal Revenue, Direct Tax, Postage, from loans and treasury notes'; and tlie total receipts. F r o m public lands. $4,836 13 83,540 60 11, 963 11 F r o m miscellaFrom bank stock, dividends, neous sources. and bondH. $8, 028 00 38, 500 00 303, 472 00 162, 000 00 1,240, 000 00 385,220 00 79, 920 00 71, 040 00 71, 040 00 88, 800 00 1, 327, 560 00 ; 443 75 167, 726 06 188,628 02 165, 675 69 487, 526 79 540,193 80 765, 245 73 466,163 27 647, 939 06 442, 252 33 696, 548 82 1, 040, 237 .53 710, 427 78 835,655 14 . 1,135, 971 09 1,287,959 28 1, 717, 985 03 1, 991, 226 -06 202, 426 00 2, 606, 564 77 525, 000 00 3, 274, 422 78 675, 000 00 1, 635, 871 61 1, 000, 000 00 1,212,-966 46 , 105, 000 00 1, 803, 581 54 297, .500 00 916, 523 10 350, 000 00 984, 418 15 350, 000 00 ' 1,2L^,090 56 367, 500 00 1, 393, 785 09 • 402, 500 00 1,495,845 26 420, 000 00 1, 018, 308 75 455, 000 00 1, 517,175 13 490, 000' 00 2, 329, 356 14 490, 000 00 3,210, 815 48 490, 000 00 2,623,381 03 659, 000 00 3, 967, 682 55 . 610, 285 00 4, 857, 600 69 586, 649 50 •14, 757, 600 75 569, 280 82 24, 877,179 86 328,674 67 6, 776, 236 52 1, 375, 965 44 3, 081, 939 47 4, 542, 102 22 7, 076, 447 35 . 3, 292, 683 29 1, 744, 513 80 1, 365, 627 42 672, 769 38 1, 335, 797 52 897, 818 ai 2, 059, 939 80 2, 077, 022 30 2, 694, 452 48 ' 2,498,355 20 3, 328, 642 56 1, 688, 959 55 1, 859, 894 25 2, 352, 305 30 266, 072 09 2, 043, 239 58 1,021 34 1,667,084 99 8, 470, 798 39 11, 497, 049 07 8, 917, 644 93 3, 829, 486 64 3,513,715 87 1, 756, 687 30 . 1, 778, 557 71 870, 658 .54 152, 203 77 167, 6.17 17 583, 333 29 996, 553 31 Total, exclusive of loans and treasury notes. $19,440 10 9,936 65 10, 390 37 23,799 48 5, 917 97 16, 506 14 3,0, 379 29 18, 692 81 45,187 56 74, 712 10 266,149 15 177, 905 86 115, 518 18 112, 575 53 19, 039 80 10, 004 19 34, 935 69 21, 802 35 23, 638 51 84,476 84 60, 068-52 41,125 47 236, 571 00 119, 399 81 150, 282 74 12.3,994 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, 9.S2 25 94,288 52 1,315, 621 83 65,106 34 112,561 95 73,172 64 583, 563 03 101,165 66 334, 796 .67 ' 128, 412 32 . 696,279 13 2, 209, 891 32 5,625,479 15 2,51.7,252 42 1,265,088 9L 911,733 82 331, 285 37 440, 807 97 296, 235 99 1,07.5,419 70 333, 201 78 274,139 44284, 444 .36 627, 021 13 338, 233 70 706, 059 12 921,933 24 438, 580 76 1,188,104 07 1,105, 352 74 827, 731 40 1,116,190 81 1, 259, 920 88 1, 352, 029 13 2,163, 953 96 1, 088, .530 25 1,023,515 3L 931,787 64 4, 344,139 82 51,-505, 502 26 37,125, 002 89 F r o m loans and treasury notes. $4, 418, 913 19 3, 669, 960 31. 4, 652, 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, 93.5, 330 95 14,995,793 95 11, 064, 097 63 11, 826, 307 38 13, 560, 694 20 15,559,931 07 16,398,019 26 17,060,661. 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 15,696,916 82 47, 676, 985 66 3.3,-099, 049 74 21,585,180 04 24, 603,374 37 17, 840, 669 55 14- 573, 379 72 20, 232, 427 94 20, 540, 666 26 19,381,212 79 21, 840, 858 02 25, 260, 434 2122, 966, 363 96 24, 763, 629 23 24, 827, 627 38 24,844,116 51 28, 526, 820 82 31,867,4.50 66 33, 948, 426 25 21, 791, 935'55 35, 430, 087 10 .50, 826, 796 08 24, 954,1.53 04 26, 302, 561 74 31,482,749 61 19,480,115 33 16, 860,160 27 19, 965, 009 25 8,241., 001 26 29, 320, 707 78 29, 94 L, 853 90 29, 684,157 05 26,531,039 22 35,713,109 65 30, 374, 307 07 42, 234, 639 79 52, 557, 878 55 49, 822, .168 30 61, 787, 054 58 73,800,341 40 65, 350, 574 68 74, 0,56, 699 24 68,965,31-2 57 46, 655, 365 96 53, 486, 465 64 56, 054. ,599 83 41, 47fi, 299 49 51,935,720 76 112,687,290 95 264,626,771 60 333, 714, 605 08 $5,791, 112 5, 070, 806 • 1,067, 701 4, 609, 196 3, 305, 268 362, 800 70, 135 308, .574 5, 074, 646 1, 602, 435 10, 125 597 5, Total receipts. 56 46 14 78 20 00 41 27 53 04 00 36 $10,210,025 75 8, 740, 766 77 5, 720, 624 28 10,041,101 65 9, 419, 802 79 8, 740, .329 65 8,758,916 40 8, 209,070 07 12,621,459 84 12,451,181 14 12, 945, 455 95 15, 001,391 31 11,064,097 63 11,835,840 02 9, 532 64 128,814 94 13, 689, .509 14 48, 897 71 15, 608, 828 78 16,398,019 26 17,062,484 09 1,822 16 7, 773. 473 12 12, 144, 206 53 2, 759, 992 25 14,431,8.38 14 8, 309 05 22, 639, 032 76 12, 837, 900 00 40, 524, 844 95 26,184, 435 00 34, 559, 536 95 23,377,91.1 79 50,961,237 60 35, 264, 320 78 57, 171.421 82 9,494,436 16 33, 833, 592 03 734, 542. 59 8,765 62 21. .593, 945 66 2,291 00 24, 605, 665 37 • 3,040,824 13 20,881,493 ^6^ 5, 000, 324 00 19, 573, 703 72 20, 232, 427 94 20, 540, 666 26 • 5, 000, 000 00 24,381,212 79 5, 000, 000 00 26, 840, 858 02 25,260,434 2L 22, 966, 363 96^ 24,763, 629 23 24, 827, 627 38 24, 844, 116 51 28, 526, 820 82 31,867,450 66 33, 948, 426 25 21,791,935 55 3.5,430,087 10 50, 826, 796 08 2,992,989 15 27, 947, 142 19 ' 12,71.6,820 86 39,019,382 60 .35, 340. 025 82 3,857,276 2L 5,589,547 5L 25, 069, 662 84 13,659,317 38 20, 5 L9, 477 65 14, 808,735 64 34, 77.3, 744 89 12,541,409 19 20,782,410 45 31, 198,5.55 73 1, 877, 847 95 29,941,853 90 29, 684.157 05 28, 870,765 36 55,401,804 ,58 21, 293,780 00 57, 006, 889 65 29, 422,585 91 59, 796, 892 98 5, 435,126 96 47, 669, 766 75 5.2,761,278 55 203, 400 00 49, 868, 468 30 46, 300 00 61,803.404 58 16, 350 00 73,802,291 40 1, 950 00 800 00 65,351,-374 68 200 00 74, 056, 899 24 68,969,212 57 3, 900.00 70, 372, 665 96 23,717, 300 00 81,77.3,965 64 28, 287,500 00 76,841,407 83 20,786, 808 00 83,371,640 1.3 • 41,89,5,340 65 529. 69-2,460 50 581,628, 181 2f-3 776; 682,.361 57 • 889,379,6.52 52 1,121,131, 842 98 1, 385, 758, 6 4 58 1, 472, 224,740 85 l,805,.939,/345 93 6. B. COLBY, Register. 256 REPORT ON T H E FINANCES. No. 10.—Statement of expenditures from t/ie beginning of the government to June 30, 1865, Pensions, Indian department, and miscellaneous, [The years 1862, 1863, and 1864 are from the account of warrants on.the treasury • Civil list. Foreign in- N a v y Depart: ment. tercourse. W a r Depart- . Pensions. ment. $757,134 45 $14, 733 33 $632, 804 03 $175, 813 88 $570 00 Frora M a r . 4,1789, to D e c . 31,1791 ..-.1792 380, 917 58 78, 766 67 53 02 1,100,702 09 109, 243 15 F o r the year 358,241 08 89, 500 00 1 130 249 08 80, 017 81 1793 6i,"4fl8'97 440, 946 58 146, 403 51 2, 639! 097 59 81, 399 24 1794 361, 633 36 912, 685 12 410, 562 03 2, 480, 910 13 68, 673 22 1795 447.139 05 184, 859 64 • 274, 784 04 1, 260, 263 84 100, 843 71 1796 ' 1797 483, 233 70 669, 788 54 382, 631 89 1, 039, 402 66 92. 256 97 1798 504, 605 17 457, 428 74 1, 381, 347 76 2, 009, 522 30 104; 845 33 592, 905 76 271, 374 11 2; 858, 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 1801 .549, 288 31 295, 676 73 2,111,424 00 1, 672, 944 08 73,533 37 •/ 596, 981 11 550, 925 93 915, 561 87 1,179,148 25 85, 440 39 1002 822, 055 85 62, 902 10 526,583 12 1,110, 834 77 1, 215, 230 53 1803 624, 795 63 1,186, 655 57 1,189, 832 75 875, 423 93 80, 092 80 1804 1805 585, 849 79 2, 798, 028 77 1, 597, 500 00 712, 781 28 81, 854 59 1806 684, 230 53 1, 760, 421 30 1, 649, 641 44 1,224,355 38 81, 875 53 1807 655,524^65 577, 826 34 1, 722, 064 47" 1, 288, 685 91 70, 500 00 1808 691,167 80 304, 992 83 1, 884, 067 80 2, 900, 834 40 82, 576 04 1809 ' .712, 465 13 166, 306 04 2, 427, 758 80 3, 347, 772 17 87, 833 54 1810 703, 994 03 81, 367 48 1, 654, 244 20 2, 294, 323 94 83, 744 10 1811 644, 467 27 264, 904 47 1, 965, 566 39 2, 032, 828 19 75, 043 88 1812 826, 271 55 347, 703 29 3, 959, 365 15 11,817,^798 24 91, 402 10 1813 780, 545 45 209, 941 01 6, 446, 600 10 19, 662, 013' 02 86, 989 91 1814 927, 424 23 177,179 97 7, 311, 290 60 20, 350, 806 86 90,164 36 •1815 ^ 852,247 16 290, 892 04 8, 660, 000 25 14, 794, 294 22 . 69, 656 06 1816 1, 208,125 77 364, 620 40 3, 908, 278 30 16, 012, 096 80 188, 804 -15 1817 994, 556 17 281, 995 97 3,314,598 49 8, 004, 236 53 297, 374 43 18 L8 1,109, 559 79 420, 429 90 2, 953, 695 00 5,622,715 10 *890,1719 90 1819 1,142,180 41 284,113 94 , 3, 847, 640 42 6, 506, 300 372, 415^ 939 85 1820 1,248,310 05 .253,370 04 4, 387, 990 00 2, 630, 392 313, 208, 376 31 1821 1,112, 292 64 207,110 75 3, 319, 243 06 4, 461, 291 78 242, 817 25 1822 1,158,131 58 164, 879 51 2, 224, 458 98 3,111,981 48 1, 948,199 40 1823 1, 058, 911 65 292,118 56 2, 503. 765 83 3, 096, 924 431, 780, 588 52 1824 1,3.36,266 24 15,140, 099 83 2, 904, 581 56 3, 340, 939 851, 498, 326 59 1825 1, 330, 747 24 371,666 25 3, 049, 083 86 3, 659, 914 181, 308, 810 57 1826 1,256,745 48 232,719 08 4, 218, 902 45 3, 943,194 371, 556, 593 83 1827 1, 223,141 04 659, 211 87 4, 263, 877 45 3, 938, 977 88 976,148 86 r 1828 1, 455, 490 58 1,001,193 66 3, 918, 786 44 4,145, 544 56 850, 573 57 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 1831 1, 373, 755 99 298, 554 00 3, 856,183 07 4, 846, 405 611,170,665 14 1832 1, 800, 757 74 325,181 07 •3,956,370 29 5, 446,131 231,184, 422 40 1833 1, 562, 758 28 95.5, 395 88 3, 901, 356 75 6, 705, 022 954,589,152 40 . 1834 2, 080, 601 60 241, 562 35 3, 956, 260 42 5,698,517 51. 3, 364, 285 30 1835 1, 905, 551 51 774, 750 28 3, 864, 939 06 '5,827,948 57 1, 954, 711 32 1836 2,110,175 47 533,382 65 < 5, 807, 718 23 11, 791, 208 022; 882, 797 96 1837 2, 357, 035 94 4, 6U3, 905 40 6, 646, 914 53 13, 731,172 312, 672, 162 45 1838 2,688,708 56 1, 215, 095 52 6,131,580 53 13, 088,169 69 2,156, 057 29 1839 2,116, 982 77 • 987, 667 92 6,182, 294 25 9,227, 045 903,142, 750 50 1840 2, 736, 769 31 6.83, 278 15 6,113,896 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 1842 2, 905, 041 65 563, 191 41 8, 397, 242 95 6, 658,137 16 1, 378, 931 33 Six months ending June 30,1843 1, 222, 422 48 . 400, 566 04 3, 727, 711 53 3,104, 638 48 839,041 12 Fiscal year ending June 30,1844 2, 454, 9,58 15 636, 079 66 6, 498,199 11 5,192, 445 052, 032, 008 99 1845 2, 369, 652 79 702, 637 22 6, 297,177 89 '•5, 819,'8S8 50 2, 398, 867 29 1846 2, 532, 232 92 409, 292 55 6, 455, 013 92 10, 362, 374 361, 809, 739 62 1847 2, 570, 338 44 405, 079 10 7, 900, 6.35 76 35, 776, 495 721, 742, 820 85 1848 2, 647, 802 87 448, 593 01 9, 408, 476 02 27, 83ci, 374 801, 226, 500 92 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, 29,3, 377 22 . 1852 3, 439, 923 22 4,196, 321 59 8, 918, 842 10 8,521,506 192, 401, 858 78 1853 4, 265, 861 68 950, 871 30 11,067,789 53 9, 910, 498 491, 736, 262 45 1854 4, 621, 492 24 ^7, 763, 812 31 LO, 790, 096 32 11, 722, 282 971, 369, 009 47 • 1855 6, 350, 875 88 997, 007 26 13, 327, 095 11 14, 648, 074 071, 542, 255 40 1856 6, 452, 256 35 3,642,61.5 ,3914, 074, 834 64 16,96.3,160 511, 344, 027 70 1857 7, 611, 547 27 999,177 65 12, 651, 694 61 19, 159,150 87 1. 423, 770 85 1858 7,116, 339 04 1, 396, 508 72 14, 053, 264 64 25, 679,121 63 1,221,163 14 1857 .5,9.1.3,281 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, 387,156 52 23, OOl', 530 671, 034, 599 73 1862 5, 939, 009 29 1, 339, 710 35 42,674,569.69 '394,368,407 36 879, 583 23 1863 6,3.50,61.8 78 1, 231, 413 06 63, 211,1.05 27 599, 298, 600 833, 140,194 44 . 1864 8, 059,177 23 1, 290, 691 92 85, 733, 292 77 690, 791, 842 974, 979, 633 17 1865 10, 833, 944 87 1, 260, 818 08122, 567, 776 121,031,323,360 79 9, 291, 610 48 \ / " ^ *The first revolutionary pensions. t Purchase of Florida. . } Includes seven millious of Mexican indemnity. The years 1849'to 1852 also embrace large sums paid to Mexico. . ' ^ TREASURY DEPARTME.NT, Register's Office, Novejnler 22, 1865. KEPORT ON TPIE FINANCES. 257 under the several heads of Civil List, Foreign Intercoiirse, Navy Department, War Department, with the interest a n d p r i n c i p a l of the public debt. issuec?; all previous years are from the account of warrants paid.] Indians. Miscellaneous. Total of ordinary Interest on expenditures. public debt. $27, 000 00 $311, 533 83 919, 589 52 13, 648 85 194, 572 32 877, 903 77 27, 282 83 1 710, 070 26 24, 709 46 3, 500, 546 65 13,042 46 118, 248 30 4 350, 658 04 23, 475 69 92, 718 50 2, 531, 930 40 113, .563 98 150, 476 14 2, 833, 590 96 103, 880 82 62, 396 38 004 15 4. 623, 223 54 149, 16,470 09 6, 480, 166 72 175, 111 81 20, 302 19 636 59 7, 411, 369 77 193, 31 22 4 981, 669 90 269, 803 4 9, 000 00 022 36 3. 737, 079 91 • 315, 94, OUO 00 4 002, 824 44 205, 217 87 60, 000 00 558 23 4, 452, 858 91 379, 116,500 00 3, 737, 079 91 384, 720 19 196, 500 00 485 18 6, 080, 209 36 445, 234, 200 00 4 984, 572 89 464, 546 52 205,425 00 124 98 6, 504, 427, 338 85 213, 575 00 7, 414, 672 14 337, 032 62 337, 503 84 5, 311, 082 28 315. 783 47 177, 625 00 5, 592, 604 86 457, 919 66 151, 875 00 509, 113 37 17, 829, 498 70 277, 845 00 28, 082, 396 92 738, 949 15 167, 358 28 30, 127. 686 38 167,394 86 1,103, 425 50 26, 9.53, 571 00 530, 750 00 1, 755,731 27 995 00 23, 373, 432 58 274, 512 16 1, 416, 15, 454, 609 92 319, 463 71 2, 242,384 62 849 82 13, 808, 672 78 505,704 27 2, 305, 463,181 39 1, 640,917 06 16, 300, 273 44 341 85 13, 1.34,.530 57 315,750 01 1, 090, 10, 723, 479 07 477, 005 44 903, 718 15 985 15 9, 827, 643 51 575, 007 41 644, 063 78 9, 784, 154 55 380, 781 82 671, 942 74 15, 330, 144 71 429, 987 90 678, 724,106 44 1, 046,13 L 40 11, 490, 459 94 713 23 13, 062, 316 27 743, 447 83 1,110, 123 67 12, 653, 095 65 760, 624 88 826, 368 40 13, 296, 041 45 705, 084 24 1, 219, 679 66 12, 660, 400 62 576, 344 74 1, 565,624 13 13, 229, 533 33 622, 262 47 1, 363,336 11 13, 864, 067 90 926,167 98 1, 392,202 64 16, 516, 388 77 1,352, 323 40 2,451, 091 77 22, 713, 755 11 1, 801, 977 08 3,198, 565 00 18 425, 417 25 1, 001, 625 07 2, 082,396 74 17 514, 1, 637, 652 80 1, 549,72 L 60 30, 868, 950 28 164 04 4,993, 160 11 2, 749,428 93 37, 243, 214 24 4, 299, 594 68 2, 932,868 18 32, 849, 718 08 5,313,245 81 3, 256,340 20 26, 496, 2,218,867 18 2, 621,351 50 24, 139, 948 72 2,271, 857 10 2, 575,999 09 26, 196, 920 11 2, 273, 697 44 3, 505,39 L 5: 24 361. 840 29 1,151,400 54 3,307, 724 48 11 256, 336 59 .382, 404 47 1, 579,146 05 20, 650, 508 60 1,282,271 00 2, 554,470 97 21 895, 108 01 1, 467, 774 95 2, 839,758 42 26; 418, 369 61 1,080,047 3, 769,190 81 53. 801, 459 59 1, 496, 008 69 3, 910,455 37 45, 227, 569 37 1,103, 251 78 2, 554,140 61 39, 933, 454 77 504, 263 25 3,111, 450 16 37, 165, 542 61 1,663,591 47 7, 025,577 33 44, 049, 990 09 2, 829, 801 77 8,146, 926 64 40, 389, 949 48 3, 043, 576 04 9, 867,335 03 44, 078, 9.54 56 3, 900, 537 87 12, 246,450 13 51 142, 156 35 1, 413, 9 9 5 08 13, 461,442 29 56, 312, 138 42 2, 708, 347 71 16, 738,475 94 60, 533, 097 72 2, 596, 465 92 15, 260,189 91 65, 032, 836 45 4,241,028 60 18, 946,851 19 72 291, 559 76 4, 976, 871 34 17, 847,771 68 66, 327, 119 70 4, 551, 566 58 16, 873,183 43 60, 010, 405 72 2, 991,121 5420, 708,574 79 62, 537, 112 58 2,865,481 17 16, 026,771 52 46 554, 171 62 2, 223, 402 2714,129, 890 24 68! 980, 453 71 1, 076, 326 35 15, 671,730 31 811, 548, 148 . 2, 538, 297 8018,155, 795 17 ,212, 911, 666 17 270 41 4, 966, 964 90 32, 670, $2, 349, 437 3, 201, 628 2, 772, 242 ,3,490,292 3,189,151 3,195, 054 3, 300, 043 3, 053, 281 3,186,287 3, 374, 704 4,412,912 4.125, 038 3, 848, 828 4, 266, 582 4,148, 998 3, 723, 407 3, 369, 578 3,428,152 2, 866, 074 2, 845, 427 2, 46.5, 733 2, 451, 272 3, 599, 455 4, 593,239 .5, 754, 568 7, 213, 258 6, 389, 209 6, 016, 446 5,16.3, 538 5.126, 097 5, 087, 274 5,172, 578 4, 922, 684 4, 996, 562 4, 366, 769 3, 973, 480 3, 486, 071 3, 098, 800 2, 542, 843 1, 913, 533 1, 383, 582 772, 561 303, 796 202,152 57, 863 *63, 389 14, 997 399, 834 174, 61'5 288, 063 778, 550 528, 584 1, 874, 863 1, 066, 985 843, 228 1,117, 830 2, 391, ()52 3, 554, 419 3, 884, 406 3,711,407 4,002,014 3, 666, 905 3, 074, 078 2, 315, 996 1, 954, 752 1, 594, 845 1, 652,774 2, 637, 664 3,144,620 4, 034,157 13,190, 324 24, 729, 846 53, 685, 421 77, 397, 712 Principal of Total debts and public debt. loans. 9.38,512 06 $5 287, 949 50 062, 037 76 7, 267,665 90 047,263 18 5, 819,505 29 311,285 57 5, 801,378 09 895, 260 45 6, 084,411 61 640,791 5, 835,846 44 492 378 76 5,792, 421 82 937,012 86 3, 990,294 14 410, 589 18 4, 596,876 78 203, 665 23 4, 578,369 95 878, 794 11 7, 291,707 04 413,965 81 9, 539,004 76 407, .331 43 7, 256,159 43 905, 204 90 8,171. 787 45 220, 890 97 7, 369,889 79 266, 476 73 8, 989,884 61 938,141 62 6, 307,720 10 832, 092 48 ' 10,260,245 35 586, 479 26 6,452, 554 16 163, 476 93 8, 008,904 46 543, 470 89 8.009, 204 05 998,349 88 4, 449,622 45 505, 668 22 11,108, 123 44 307, 304 90 7, 900,543 94 874, 353 72 12, 628,922 35 657, 804 24 24, 871,062 93 041,826 31 25, 423,036 12 279, 754 88 21,296, 201 62 540. 388 18 7, 703,926 29 502; 397 08 8, 628,494 28 279, 821 61 8, 367,093 62 676, 370 88 7, 848,949 12 607,331 81 5, 530,016 41 .571,831 68 16, 568,393 76 728, 575 70 12, 095,344 78 067, 601 65 11, 041,082 19 517, 596 88 10,003. 668 39 064, 637 48 12,163, 438 07 841,024 55 12,383, 867 78 442, 214 82 11, 355,748 22 790, 795 27 16,174, 378 22 067, 747 79 309 29 239,746 .51 17, 840,543 38 1, 543, 974,412 21 565 19 6,176, 328 20 58, 191 28 *3,140 32 66, 500 17 21, 822 91 .21, 822 91 590, 722 73 5, 605.720 27 718,153 19 911,977 93 11, 117,987 43 4, 086,613 70 312, 626 29 5, 600,689 74 796, 989 88 8, 575,539 94 33.3,01.1 98 861, 596 55 117, 0.39 18 528, 054 06 12,991, 902 84 8, 595,039 10 370,594 54 1,213, 823 31 601,452 15 6, 719,282 37 036, 036 25 688 42 15,427, 898, 460 73 554, 321 22 16, 452,880 13 728 17 7,438, 714,947.43 4,426, 154 83 320, 640 14 654 27 6, 322, 832, 000 15 256,902 33 10,498, 905 35 536, 681 99 24, 335,980 66 9.852, 678 24 437, 772 78 647,182 17 12,392, .505 12 6. 242,027 61 118,292 81 9,771, 067 04 713,572 81 900, 392 13 17, .351,237 20 815, 984 16 17, 045,013 07 096, 922 09 22, 850, 141 46 086, 6.35 07 109, 287,246 54 197,114 03 205, 816,481 68 361, 241 68 483, 882,535 72 684,758, 953 68 Total expenditures. $7, 207, 539 02 9,141, 569 67 7, 529, 575 55 9, 302, 124 74 10, 43.5, 069 65 8, 367, 776 84 8, 626, 012 78 8,613, 517 68 11,077, 043 50 11,989, 739 92 12,273, 376 94 13, 276, 084 67 11, 258, 983 67 12, 624, 646 36 13, 727, 124 41 15, 070, 093 97 11, 292, 292 99 16, 764, 584 20 13, 867, 226 30 13, 319, <986 74 13,601, 808 91 22,279 121 15 39,190, 520 36 38, 028, 230 32 39, 582, 493 35 48, 244, 495 51 40, 877, 646 04 35,104, 875 40 24, 004, 199 73 21,763, 024 85 19,090, 572 69 17, 676, 592 63 15, 314, 171 00 31, 898, 538 47 23, 585, 804 72 24,103, 398 46 22, 656, 764 04 25, 459, 479 52 25, 044, 358 40 24, 585, 281 55 30, 038, 446 12 34, 356, 698 06 24, 257, 298 49 24, 601, 982 44 17, 573, 141 56 30, 934, 664 21 37, 26.5, 037 15 39,455, 438 35 37, 614, 936 15 28, 226, 553 81 31, 797, 530 03. 32, 936, 876 5.1 12,118, 105 15 33, 642, 010 85 30, 490, 408 71 27. 632, 282 90 60, 520, 851 74 60, 655, 143 19 56, 386, 422 74 44, 604, 718 26 48, 476, 104 31 46, 712, 608 83 54, 577, 061 74 75, 473, 119 08 66,164, 775 96 72,726, 341 57 71, 274, 587 37 82, 062, 186 74 83, 678, 643 92 77, 0.55, 125 65 85, 387, 313 08 570,841, 700 25 895,796, 630 65 298,144, 656 00 897, 674, 224 09 * Actual payments on the public debt, but not carried into tho totals because of repayments to the treasury. S. B. COLBY, Register. 17 F 258 R E P O R T ON T H E FINANCES, No. 11. S u m m a r y statement o f domestic piroduce a n d manufactures exported f r o m J J i e United, States d u r i n g the fiscal y e a r ending J u n e 30, 186S. Articles. Acids: sulpliuric, nitrate, and muriatic Agricultural implements ^. Alcoliol Animals, living: Horses Mules Cattle... Hogs Sheep Other animals and fowls .. Animal matter: Guts, sldns, bladders, &-C-. Apples: Green Dried Ashes, pot and pearl Bark: Oak and other, tanners' dyesl Beef Beer, ale, porter, and cider: In casks In bottles Bells Billiard-tables and apparatus... Blacking Boats and oars Bones Bone-black Books, printed Books, blank, andpocket-bool5:s Boots and shoes Bread and biscuit Bricks Brooms and brushes Butter Cables and cordage Candles, sperm and parafline ,.. All other Carpeting Carriages and parts, and children's carriages Cars, railroad, and materials... Chandeliers and gas-fixtures.... Cheese Chemicals used in the arts Clay, pipe and potters' Chocolate .' , Chrome ore , Clocks , Clothing of wool and cotton Clover^seed Coal Cobalt and ores of Combs Confectionery Copper Copper ore Copper and brass, manufactures of, not specified Value. |48,930 1,385,274 358,364 110,270 53,115 159,179 12,771 72,198 17,691 70,189 479,256 99,551 727,229 158,495 3,304,771 141,345 21,806 53,370 46,672 59,669 176,179 21,267 117,846 390,236 8,844 2,023,210 771,952 60,870 180,982 7,234,173 972,348 . 8,045 1,251,123 12,171 897,888 377,869 56,579 11,684,927 5,537 20,975 11,304 19,078 905,541 1,456,310 446,845 1, 348, 371 900 74,887 45,456 699,647 529, 924 230,988 i Articles. Cotton, Sea-island . . Other Cotton manufactures: Bleached, printed, and col'dj Brown drills, sheeting, &c. Duck Waste • All other Cutlery and steel tools Dental materials Drugs: used in the arts, not spe cified Medicinal, not specified. Dyes, prepared extract of logwood, <&c Earthen and stone ware Eggs Enamelled cloth Fancy goods Fertilizers Fire-engines and apparatus... Fish, dried or smoked Fish, pickled Flax-seed Fire-works Furs and skins Feathers Flax and tow of flax Fish, fresh Fruit, green, other than apples. •Fruits, dried and preserved... Gas-metres and pipes Ginseng Glassware Glue Gold and silver coin atidbuU'n Gold coin Gold bullion Silver coin Silver bullion Gold-sweepings Gold manufactures and jeW' elry, real and imitation . . . Grass-seed, timothy and other. Grease Gunpowder. •. Hair and bristles Hams and bacon Hardware Hats of w^ool, fur, or silk liats of palm-leaf, straw, &cHay. Hemp Hemp manufact's,not cordage. 1-Iides Hops - -. t Horns and hoofs, and p a r t s . . . Household furniture Ice India-rubber: man'f's of, shoes Value. 179 5,424'370 618,223 44,742 101,796 7,945 2,558,876 559,675 25,803 51,672 1,403,839 621,142 87,957 51,218 57,684 450,606 47,896 28,637 1,107,767 629,966 120, 091 2,408 1,036,079 8,639 42,376 13,890 94,427 308,854 26,492 547,653 1,245,588 32,756 35, 023,856 14,440,865 1,685,676 674,880 8,950 84,707 2,903 135, 442 30,733 177,255 10,521,702 2,061,483 190,198 253,025 198,784 259,393 119,738 .1,023,596 1,348,263 44,701 2,115,638 225,825 30,935 .REPORT ON T H E FINANCES. 259 N o . 1 1 . — S u m m a r y statement o f domestic produce, 8fCr—Contmued. Articles. India-rubber, manufactures of: Goods other than shoes... Indian corn Indian meal Maizena or prepared corn. Ink Iron and manufactures of: Pig Bar Railroad bars or rails Ore Railroad iron, small; frogs, &c Castings and cast pipe Nails ^team-engines and boilers. Locomotive Other finished machinery . Machinery furnishings, nuts, &c Boiler-plate and other wrought Hoops, hoop and band iron Railings and furniture Safes and wrought doors.. Manufactures, all other, not specified Steel Steel springs and other ma<nufactures of, not specified. Jewellers' ashes Lampblack Lamps Lard Lead and lead pipe Other manufactures of lead and of lead and pewter.. Leather and manufactures of leather Morocco and other fine Manufactures other than boots and shoes, &c Lime and cement Lumber: Boards, plank, and scantl'g. Laths, pickets, &c Box shooks Other lumber and timber not specified Marble and stone manufactures Rough stone Masts and spars Matches Mathematical and scientific instruments , Meats, preserved Medicines, prepared and patent Mirrors and gilt frames , Musical instruments: pianos, and other Nickel, ore of Oil-cake .. Value. ,171 3, 679,133 1,489; 886 162,926 16,778 32,179 5,792 103,072 5,463 19,251 61,058 935,780 603,552 587,290 2,100,124 54,829 1,554 5,415 27,537 58, 661 838,675 3,907 56,672 48,816 5,485 384,898 9,107, 435 129,201 28,887 517,7.17 150,828 190,038 85, 389 4, 340, 664 27,169 1,327,593 2, 067, 957 184, 512 69,816 139,904 153,590 1,713 134,981 120,455 9,704 270,511 36,710 2,267, 393 Articles. Value. Oils: Spermaceti $1,511,323 Whale and other fish 816,494 Lard, &c., (including tallow oil) 155,454 Petroleum, crude -.. 6,862,614 Refined 8,691,400 Benzine 173,867 Coal 821,088 Linseed 110,156 Of nuts and other edible and salad oils 4,925 2,760 Animal—tanners' oil 1,515 Castor 107,956 Essential, of all kinds 220,694 Onions 122,169 Oysters 35,738 Milk 3,265 Moss _ 35,962 Oil-cloth 84,161 Paintings and engravings 198,734 Paints, prepared 766,428 Paper and stationery 37.662 Paraffine 191,388 Perfumery and perfumed soaps. Personal efl^cts 55,848 77,325 Photographic materials Pickles and sauces 42,553 Plated ware, silver and other.. . 34,858 Pork 6,843,135 Potatoes 724,593 Printing presses and type 295,205 Oakum 29,780 Quicksilver 979,574 Rags, woollen 130,157 Rags, cotton and linen 46,822 Rice 63,430 Roots • 40,923, Rosin and turpentine 157,662 Rye meal 32,438 Rye and small grains: 133,430 Rye 256,949 Oats 197,896 Beans 180,060 Peas 57,651 Barley 20, 458 Bran and shorts -. 217, 312 Saddlery and harness 355,469 Salt =. 12,358 Sand and other ballast 144,272 Scales and balances Seeds, garden, and all "other, 187, 330 not specified Sewing machines •- - - 1,999,274 173,760 Shingles 147,163 Shoe-pegs Silver-ware and manufactui'es 33,858 of silver 612,784 Skins other than fur Skirts, hoop and other „. 392,571 Snuff" 39,129 Silver ore 18,999 260 REPORT ON T H E FINANCES. No, 1 1 . — S u m m a r y statement qf domestic prodticts,. SfC.—Oontinued. Articles. Value. $983,477 Soap 85,017 Spermaceti Spirits and liquors, other than alcohol: 198,523 Whiskey 63,726 Brandy 61,276 Wine 708,134 Rura 71,245 Cordials, and all other 95,747 Spirits of turpentine 211,102 Starch Staves, hoops, and barrels: 2,930,915 Staves and headings 2,017,459 Shooks 778,171 Hoops ;Hogsheads and barrels, 123,668 empty 28,140 Stearine 211,559 Stoves and stove furnishings .. 13,264 Straw goods Sugar and molasses: 20,617 Brown 284,946 Refined 16,268 Molasses 4,979,135 Tallow 76,034 Tar and pitch Telegraphic instruments and 91,576 apparatus Timber, rough and hewn, and 69,699 all ship timber not specified. 100,872 Tin ware Tobacco and cigars: 41,592,138 Tobacco, leaf Articles. Value. Tobacco and cigars: Tobacco, manufactured... $3,439,979. Cigars 140,266 Tree-nails 22,425 Trunks and valises 207,945 Umbrellas, parasols, and sunshades 11,975 Varnish 66,.9ti2 Vegetables, preserved or prepared 18,837 73,961 Vegetables, not specified 46,100 Vinegar Wagons, carts, and wheelbar333,798 rows 261,381 Wax 493,316 Whalebone 19,397,197 Wheat . 27,222,031 Wheat flour Whale foot 6,290 Window-sashes and blinds 54,812 Wooden-ware 396,652 Wood manufactures, not specified 858,236 Wool 254,721 Woollen cloths and other manfactures of wool, not specified. 132,544 Zinc 22,509 Zinc, oxide or ore 114,149 Unenumerated articles: > 391,339 Manufactured Unmanufactured 149,544 Total exports, domestic.,. 306,306,758 S. B. COLBY, Register. TREASURY DEPARTMENT, Register's Office, October 31, 1865. REPORT ON T H E FINANCES. 261 N o . 12. S u m m a r y statement o f goods, wares, a n d merchandise the g r o w t h , ^produce, a n d manufacture of f o r e i g n countries, exported f r o m the TJnited S t a t e s d u r i n g the fiscal y e a r e n d i n g J u n e 3.0, 1865. Articles. Value. F R E E OF DUTY. Animals, living Ai'iicles imported under the reciprocity treaty Burrstones, unmanufactured... Cocoa-nuts Dye-woods, in sticks Dyes, crude, berries, nuts, and all others . . ! Indigo Gold and silver coin and bullion: Gold coin bullion Silver coin bullion Guano Junk and oakum Palm-leaf, unmanufactured Ratans and reeds, unmanufact'd Seeds, trees, &c Silk, raw Wood: Mahogany Rose All other cabinet All other articles free of duty Total free of duty 2,251,601 "^ 487 170 586,362 404,709 256,474 1,799,142 1,900 721,865 74,568 1,319 21,344 3,884 5,544 480,193 254,582 7,890 35,727 26,367 6,934,528 PAYING D U T Y . . Acids Arrow-root Beer, ale, &c.: In. casks bottles Books, and all printed matter ., Blank Brass, manufactures of, not specified Bristles Bark, Peruvian or medicinal... Candles, wax and other Caps, gloves, mits, &c., of whatever material composed Chalk, of all kinds Clothing, of all kinds Coal, bituminous Cocoa Tea / Coffee Chickory Combs Copper: Ore In pigs Manufactures Sheathing, or yellow metal 3,162 316 8,129 11,229 10,561 305 1,666 42 52,261 15,858 1,238 2, 336 - 69,136 3,437 .168,417 1,883,372 5,687,856 76 2,393 75,858 287,153 2,615 6,666 Articles. Corks Cotton: Ra%v All manufactures of, not specified Cumin seed Diamonds Drugs, medicinal, not specifi^^ All other, not specified Dyes, not specified Earthenwares and china Embroideries of cotton, silk, or wool .' .• Engravings, bound or unbound Feathers, crude or dressed Flowers, artificial, and feathers prepared Fire-crackers Fish: Herring, in baiTels All other, not in barrels, not specified.. Sardines and other, in oil Flax, linens, and all manufactures of Fruits: Green, not specified -. Preserved and dried of all kinds, not specified Currants -. Dates l^igs Lemons and limes Oranges Plums and prunes Raisins Furs: Dressed on the skin Undressed not on the skin. Ginger: Root Preserved or pickled Glass, all manufactures of Glue Gold and silver leaf, embroideries, and all manufactures of gold and silver Jewelry, real and imitations .. Gums, copal, arable, and other. Hair, ofthe alpaca, and all other Bracelets, braids, and all other manufactures of.. Hemp: Russian, unmanufactured.. Manilla and other India Value. |3,597 3,816,608 681,916 694 53,148 182,582 195,781 82,429 32,657 6,877 4,846 52,283 3,376 52,662 246 54,547 31,917 123,871 3,126 10,414 2,741 1,959 8,725 3,427 12,513 2,697 62,504 48,569 25,422 12,032 1,599 31,354 180 13.903 30;476 93,476 4,220 4,405 8,222 1,089 262 REPORT ON T H E FINANCES. N o . 12.—Sum.mary statement o f goods, loares ^c.—Continued. Articles. Articles. Hemp: Jute, Sistil grass, coir, & c . . Cables and cordage Gunny cloth, for cotton and other bagging Gunny bags All other manufactures of hemp, jute, &c ' Hops Hides and skins Honey India-rubber: Unmanufactured Manufactures of Gutta-percha and manufactures of Ink and ink powders Iron : Pig --Bar • Railroad Rod, hoop, and band Sheet Cables, chains, anchors, and wrought flues All other forms and manufactures of Steel, in bars and sheets... Cutlery Needles All other manufactures of steel Muskets and rifles Swords and sabres . . . Ivory: Unmanufactured . Manufactures of Japanned wares of all kinds... Laces of all kinds Lead: In pigs and bars All other manufactiu'es of. Leather: Skins tanned and dressed, and all upper Bend and sole Japanned, polished, and patent All manufactures not specified Licorice, paste Matches Matting Metals, platina, and all manur-' factures of Musical instruments Mathematical and philosophiU ' s>' cal instruments Nuts: Almonds .' All other edible Vegetable ivory $13,301 251,563 559,542 76,460 32,151 14,249 614,381 91,363 57,407 1 425 354 3,243 4,842 30,268 2,140 143 19,708 115,922 1,922 49,343 5,697 18, 375 236,171 2,700 13,981 579 409 4,106 5,200 668 110,020 18,137 3, 093 17,048 201 295 20,015 1,680 2,082 599 4,519 27, 875 43 Oil-cake Oils: Flax-seed, or linseed Whale and other fish Palm and cocoa-nut Castor Olive. Petroleum Essential, of all kinds Oil-cloths of all descriptions... Opium Paints: White lead, and all other, ground in oil Dry Paper: Writing Printing, sheathing, and other Hangings All other manufactures of.. Perfumery Quinine Quicksilver Rags, woollen, and all, not for paper Rice Roman cement Roots Saddlery Sago and sago flour Salt Sarsaparilla Seeds, canary and other Shell, horn, bone, and all manufactures of ...„„... Silk, sewing and twist Silk: Piece goods All other manufactures of. Smoking pipes, of clay, brier, or wood Soap: Toilet, and eAl perfumed... All other Soda, ash, sal and carb Spices: Cassia , Cloves Cinnamon Pepper, black aud white.. Pimento Nutmegs and mace Mustard All other Spirits: Brandy From grain other materials Cordials, liqeurs, &c REPORT ON THE FINANCES. 263 No. 12.—Su7nmary statement of goods, wares, S^c.—Continued. ^ Articles. Wines: In casks, of all kinds Champagne, in bottles All other, in bottles Spong'es Straw goods, hats, bonnets, &c. Sugar: Brown Refined Confectionery Molasses Tar . . Tin: In blocks or pig'S plates or sheets, and terne tin Tin-foil All other manufactures of Tonca beans .. ' Tobacco and cigars: • In leaf, unmanufactured, not stemmed Manufactures of all kinds, not snecifipd '^- Cigars Value. !|202,919 64,817 47,466 55,126 10.417 2,843,601 524,017 3,254 460,919 41,041 5,223 26.418 150 908 3,777 620,481 Articles. Toys and dolls Umbrellas and parasols Vegetables, prepared Vinegar Wax W^halebone . . Wood, manufactures of, not specified Wool: Unmanufactured. . Cloths of all kinds Blankets . Carpets and carpeting Worsted and mixed piece ffoods .Flannels Shawls Manufactures, not specified Zinc and spelter, and manufactures of .. . . Unenumerated articles 110,556 416, Oil Total paying duty . . . . . . Value. $7, 034 915 8,398 167 7,738 20,102 45,657 3,016 323,982 21 953 1 535 48, 046 64 40,500 249,358 47, 327 162,275 23,455,837 RECAPITULATION. Free of duty.. Dutiable '. .• Total exports $6,934,528 23,455,837 30, 390, 365 S. B. COLBY, Register. TREASURY DEPARTMENT, Register''s Office, October 3i, 1865. 264 REPORT ON THE FINANCES. No. 13 Summary statement of goods, wares, and merchandise, the growth, produce, and manufacture of foreign countries hnported into the United States cluring the fiscal year ending June 30, 1865. Articles. F R E E OF D U T Y . Value. - Articles. Junk, old, and oakum $135,316 Machinery suitable for the manufacture of flax and linen only, and imported for that purpose 130,969 Models of invention and improvements in the arts 6,653 Oils and other products of American fisheries: Oils, spermaceti, whale and other fish . . . . 761,869 Other pro.ducts of fisheries. > 416,562 Paintings and statuary, the production of American artists 58,985 Palm-leaf, unmanufactured... 48,680 Platina, unmanufactured 80,226 Rags of cotton and linen, for the manufacture of paper, when imported direct 995,239 Ratans and reeds, unmanufactured 141,156 Silk, raw, or as reeled from the cocoon, when imported direct 1,040,809 Specimens of natural history, botany, and mineralogy 30,026 Substances used expressly for manures, not specified 206 Wood, unmanufactured: Cedar 144,657 Lignumvitoe 20,412 Ebony 10,433 Mahogany. :.. 193,873 Rose 136,243 Box, lancewood, grenadilla, and all cabinet woods, not specified. 47,680 All other articles . . 200,282 Animals of all kinds, living $.24,023 Articles imported under the provisions of the reciprocity treaty with Great Britain 30,528,618 Articles of all kinds for the use of the United States 1,878,982 Articles, the produce of the Uni ted States, brought back 2,390,356 Books for the library of Congress 17,718 Bolting cloths 30,223 Burrstones, unmanufactured . . . 15,192 Cabinets of coins, medals, & c . . 145 Drugs and dyes : Acids used for chemical and . manufacturing purposes, not specified. 920 Berrie?', nuts, and other crude dyes, not specified.. 48, 339 Bismuth 10,609 Cochineal -.. 343,668 Indigo, whenimpor'd direct from place of production. 601,283 Lac dye • 38,932 Madder: 1 Root 47,399 Ground or prepared .. 392,406 Nutgalls -9,274 Turmeric 3,402 Woad or pastel 2,044 Dyewood in sticks: 581,891 Logwood Camwood 3,566 Fustic 83,173 Brazil wood 87,426 Felt, adhesive, for sheathing vessels . . 12,162 Gold and silver bullion and coin : Bullion: 27,764 Total free of duty Gold Silver 1,352,077 Coin: PAYING DUTY. 5,092,245 Gold. . . . . . . ." Silver 753,291 Guano 273,330 Acids: Gypsum or plaster of Paris, Acetic, acetous, and pyrounground 25,739 ligneous Household eff'ects, old and in Nitric and muriatic use, of persons arriving from Sulphuric foreign countries, for use and Alabaster, and manufactures not for sale: of, and spar ornaments Wearing apparel and perArrowroot .' sonal efl"ects 1,508,472 Asphaltum Horse-hair used for weaving, Beads and bead ornaments . . . cleaned or uncleaned, drawn Beer, ale, and porter: or undrawn 265,547 In casks .'.. Ice 31,040 1 In bottles Value. 51 081 532 2,874 1,011 257 9,578 9,760 813 243,036 17,652 82,913 ' REPORT ON THE FINANCES. 265 Summary statement of goods, wares, ^c-—Continued. Articles. Billiard chalk Bone black, ivory black, or . Frankfort black Blacking Books, periodicals, pamphlets, and all printed matters Blank books Brass, and manufacturers of: Old, and fit only for remanuManufactures notNspecified. Butter Buttons and button moulds Canes and walking sticks Candles and tapers: Tallow Stearine and adamantine .. Paraffine, sperm, and wax. Carriages and parts Chalk : White Red, French and all other . Cheese Chicory, ground or prepared... Chloride of lime or bleaching Chronometers, box or ship's. Clay, unwrought, pipe clay, fire clay, and kaoline Fuller's earth Cliff stone Clocks, and parts of Clothing, not elsewhere: Clothing, ready-made, wholly or in part of wool.. Balmoral skirts, wholly or in part of wool ^, Clothing, not of wool Coal: Cobalt Cocoa and chocolate: Not ground . Ground Cocoa shells and leaves . . . Chocolate Coffee Combs and like, shell and bone, manufactures Copper, and manufs of copper: In pigs . Sheathing copper Yellow metal Sheets, plates, braziers' copper, bottoms, rods, bolts, nails, and spikes.. Articles. Value. 797 2,164 4,030 289,310 20,318 Copper: All manufactures of copper not specified Value!. $105,936 828,860 14,286 50,175 157,539 Cork manufactures, all kinds.. Cotton, and manufacturers of cotton: 1,089 Cotton not manufactured.. 14,772,668 26,222 Cottons, plain brown, or not ' bleached: ! 155,969 Value 16 cents or less per 220,004 103,616 27,944 Value over 16 cents per 107,395 square yard 1,292 42 594,594 Cottons, plain, bleached : 8,789 Value 20 cents or less per 809,961 Value over 20 cents per • 2 square yard 103,296 2,914 1,641 i Cottons,printed or colored, value 241 I 25 cents or less per square yard : 5,670 Not over 100 threads per square inch, includmg 1,288' warp and filling, and 1,165 weighing over 5 ounces 64,301 1 per square yard 341 12,194 Over 100 and not over 200 48,495 threads to the square inch, including warp 598,147 [ and fillino' 1,222,911 Valued over 25 cents per 298 I sauare A^ard. 63,425 Jeans, denims, drillings, 59,188 [ bed-tickings, ginghams, 1,779 [; cottonades, pantaloon 907 stuff's, and cotton goods 49,938 of like description, not exceeding 20 cents per square yard : 50,679 Not bleached or colored: Not over 200 threads per 2,150 square inch,counting 1,140,.881 warp and filling...... 32 Over 200 threads per 568,076 square inch,counting 30 warp and filling 145 216 Bleached : Not over 200 threads per 156,045 square inch, counting 24 warp and filling 6,036 39 Over 200 threads per 348 : square inch, counting 10,966,541 1 warp and filling 65 Printed, painted, orcolored: 79,823 ! Not over 100 threads per square inch, counting138,700 1 80,494 warp and filling 4,481 Over 100 and not over 47,937 a [ 200 threads per square inch, counting warp 1 264,019 and filling 169 1 266 REPORT ON T H E i.PINANCES. S u m m a r y statement o f goods, wares, ^c.—Continued. Articles. Cottons: Over 200 threads per sq. in. Jeans, denims, &c., over 20 cents per square yard: Not bleached, bleached, or printed Cotton velvet Cotton thread, in spools of 100 yards, or less, excess in proportion ,. Cotton thread, not on spools .. Shirts and drawers woven or made on frames wholly of cotton Cotton hosiery Laces, braids, trimmings, gimps, cords, and' galloons All other manuf's, wholly or in part of cotton, not otherwise provided for.. Diamonds and gems, real and imitation: Not set Set ,.. Diamonds, glaziers' Drugs and dyes: Acetates : Of lime Of soda Acids : Benzoic Boracic Citric Gallic Oxalic Tannic or tannin Tartaric Albumen Alum, alum .substitute, aluminous cake, and sulphate of alumina Aloes Ammonia, sal ammonia, and carbonate of ammonia Analine dyes and colors, roseine, mauve, magenta. Annatto seed or extract... Antimony, crude and regulus of Argols or crude tartar Arsenic ". Asafoetida Balsam copaiva Balsam, Peruvian. .• ., Balsam tolu Bark : Peruvian, cinchona, Lima, and .calisaya Quilla bark Bitter apples, colocynth or coloquintida : . •. Articles. |1,445 659 57,399 378,188 230,104 88, 455 1,925,362 381,851 1,506,643 647,816 23,880 115 15 72 2,575 11,328 20, 847 208 20,843 91 38, 067 9,629 10,699 7, .205 59,230 101,521 68 9,401 185,452 6,205 2,486 31,225 1,606 10, 047 143,489 1,414 789 Drugs and dyes: Borax : Crude or tincal Refined • Buchu leaves Calomel Camphor : Crude Refined .. Cantharides, or Spanish flies Cardamoms Carmine lake, dry Copperas, green vitriol, or sulphate of iron Coriander seed Cream of tartar Cubebs Cudbear Cumin seed Cutch, or catechu, and terra japonica Cuttle-fish bone Dragon's blood Ergot Ether, fluid not specified.. Gambler Gelatine Glycerine Fenngreek and fennel seed. Indigo, extract of Flowers,leaves, and plants, medicinal, not otherwise provided for • Iodine : Crude Resublimed Ipecac Jalap Lac, seed lac, and stick lac. Licorice : Root Paste or rolls ' Logwood and other dyewood extracts Madder extract and garancine Magnesia: Carbonate Calcined Manna Morphine and its salts Murexide Nut-galls Nux vomica Opium Opium prepared for smoking and opium extract. Phosphorus Rose leaves Safflower Rhubarb Santonin Sarsaparilla REPORT ON T H E FINANCES. 267 S u m m a r y statement o f goods ^ wares, ^c.—Continued. Value. Articles. Drugs and dyes: Senna Smaltz and zaffre, (oxide of cobalt) Sulphate of quinine, and all other salts of Sulphate of copper, (blue vitriol) Sulphate of zinc, (w^hite vitriol) Sumac Terra alba Tin oxide, muriate, and other salts of Turmeric Verdigris Chemical preparations . . . Lac dye Medicines prepared, not specified Drugs and dyes,not specified Earthenwares and china: Brown earthen and common stone ware China and porcelain ware, plain white China and porcelain ware, gilded and ornamented.. Embroideries of cotton, silk, or wo6l, not otherwise provided for .Emery: ore or rock and pulverized Engravings and engraved plates. Fans of palm-leaf Fans, all other Feathers, ostrich or other ornamental : Crude Dressed Feathers and downs for beds... Fire-crackers per box bf 40 packs Fish: Mackerel Herring • Salmon All other, in barrels All not in barrels, sold by weight Sardines and anchovies, preserved in oil or otherwise Flax, not manufactured Tow of flax Linens, brown or bleached. Brown hollands, burlaps, and all like manufactures, of which flax, jute, or hemp shall be the material of chief value... Flax or linen yarns for carpets Thread, packthread, and twine $813 34 26, e301 5,061 644 188,733 6, 041 92 4,242 10,279 39,182 4,109 38,020 72,229 28,298 1,815,719 186,387 521,463 30,126 67,136 8,802 72,895 1.88,619 94,992 5,024 56,707 152 36,680 . 188 238 17,390 267,452 301,829 130,111 7,113,661 1,731,568 84,758 732, 365 Flax: Thread lacings and insertings All other manufactures of flax Flowers, artifical,and feathers, finished Fruits: Oranges, lemons, andlimesl Olives Grapes Pine-apples, plantains, and bananas Cocoa-nuts Fruits in juice, and fruit juice Fruits preserved in bottles or jars, in brandy, sugar, &c Green, dry, and ripe fruits, not otherwise provided for Prunes and plums Dates Currants, Zante, and all other Figs Raisins Purs: Undressed on the skin Dressed on the skin Dressed not on the skin .. Hatters' furs Fur caps, hats, and all manufactures of furs... Ginger: ^Root or^ green Ground Preserved or pickled Glass, and manufactures of glass; cylinder, crown, or common window glass: Not above 10 by 15 inches. Above 10 by 15 and not above 16 by 24 inches.. Above 16 by 24 and not above 24 by 30 inches . Above 24 by 30 inches . . . Cylinder and crown glass polished: Not above 10 by 15 inches Above 10 by 15, and not above 16 by 24 inches. Above 16 by 24, and not above 24 by 30 inches. Above 24 by 30, and not above 24 by 60 inches. j Fluted, rolled, or rough plate j Cast polished plate glass, not silvered: Not above 16 by 24 inches $99,715 279,385 120,457 679,382 4,024 17,645 111,928 53,260 26,728 60,281 22,475 121,042 42,150 92, 322 72,966 499,060 1,031,264 649,426 11,036 566,744 7, 048. 54,961 971 990 158,616 73,283 84,540 78,475 3,016 1,625 1,320 328 3,926 2,522 268 REPORT ON THE FINANCES. Summ,ary statement o f goods, wares, ^ . — C o n t i n u e d . Articles. Articles. Above 16 by 24, and not above 24 by 60 inches Above 24by 60 inches. Cast polished plate glass; silvered: Not above 16 by 24 inches Above 16 by 24 inches, and not above 24 by 60 inches '^ • Above 24 by 60 inches. c Glass bottles Glass bottles containing liquors Crystals for Avatches Disks of glass Glassware: Plain Cut Bohemian, porcelain, ornamented, or painted glassware Glass manufactures, not specified Glue Gold and silver manufactures: Gold leaf Silver leaf Epaulettes, laces, knots, and tassels Brooches, bracelets, rings, &c., of gold Silver plated metal and plated wares .' Embroideries of gold and silver All other manufactures of gold and silver Grindstones, unwrought Grindstones or burrstones, wrought or finished Gums: Arabic, Jedda, and all other sorts of Senegal . . -. Copal, Kowrie, Sandarac and other varnish gums. Shellac. Benzoin, or Benjamin Myrrh All other gums Gunpowder Gutta-percha, crude Gutta-percha manufactures Gypsum or plaster of Paris, ground or calcined Hair and manufactures of hair: Dress goods of mohair, alpaca, &c Lasting of mohair cloth for shoes or buttons Manufactures of mohair and goats' hair, not specified. Hair and manufactures of hair: Hair pencils Hair curled for beds or mattresses Hair cloth and hair seatings, and otherhair manufactures, not specified. Pluman hair, not cleaned. Plum an hair, cleaned or drawn Human hair, manufactured tiair bracelets, braids, curls and ringlets Hair of hogs Hats and bonnets of hair or whalebone Hats and bonnets of vegetable substance Hemp and manufactmes of hemp: • Russian Manilla Jute and sun hemp Jute buts Sisal grass and like cordage material All other vegetable substances used for like purposes. Codilla or tov/ of hemp... .Hemp yarn Jute yarn Coir yarn , Cables and cordage, tarred Manilla cables and cord age, untarred All other cables and cord age Seines of hemp Sheetings of hemp, Russia Sail duck Hemp or jute carpeting .. Gunny cloth and gunny bags All other manufactures of hemp, jute, &c Grass cloth Hides and skins, dry Hides and skins, pickled or green, wet Goat skins and baled skins. Horns Honey Hops India-rubber: Crude or milk of Shoes,boots, webbing, and other manufactures of.. Manufactures of Indiarubber and silk Indigo, imported under 14th section Ink and ink powders Glass: $48,8.22 129,197 121,367 114,345 7,525 33,482 77,546 30,533 4,764 50,105 91,383 61,692 61,350 1 208 5,174 21,065 32,820 579 1,197 22,560 12,656 1, 571 128,427 4,875 160,141 120,737 444 185 29,731 38,974 62,130 2,060 8,956 84,697 70,981 220,670 Value. 12,748 6 119,978 24,189 61,403 37,316 7,289 95 5,908 170, 337 195,264 1,498,311 212,121 5,605 36,563 342 3,126 27,727 167,041 23,996 17,920 3,274 2,979 24,670 82,599 767,197 33,109 ' 302,796 97,536 7,298 2,623,552 252,040 1,441,537 64 87,954 668 1,160,895 ' 188,245 76,727 324,207 30,014 REPORT ON THE FINANCES. 269 Sumviary statement of goods, wares, ^c.—Continued. Articles. Value. Articles. Iron and manufactures of iron: Steel and manufactures of Pig iron steel, in ingots, bars, or $679,236 Bar iron, rolled or hamsheets: mered . . . . . Valued at 7 cents per 2,173,389 Dound Bar iron other . 98,127 Railroad iron Valued above 7 and not • 2,806,696 Boiler and other plate above 11 cents per 21,554 pound Iron wire, not less than No. 16 15,763 Valued above 11 cents per Iron wire, less than No. 16. 3,374 pound Iron wire, covered Steel wire less than ^ 87 Sheet-iron, common, not inch in diameter thinner than No. 20 Steel in forms not other94,735 Sheet-iron, common, thinwise provided for ner than No. 20 Cross-cut saws 114,265 Sheet-iron, smooth or polMill, pit, and drag saws. ished Handsaws 163,183 Back saws Band and hoop iron, not thinner than ^ inch Files, rasps, and floats.. ' 61,868 Band aud hoop iron, thinSkates ner than ^ inch 127,072 Penknives and pocket Slit rods knives 65,961 All other cutlery All other rolled or hammered Needles for knitting and 247,872 Locomotiv63 tire sewing machines 210,385 Mill iron sand iron for ships All other needles and engines, wrought m Steel squares for measpieces of 25 pounds or 1 urine* -. more Side-arms 7,648 Fire-arms, muskets, Anchors and parts of 19,085 I rifles, and other Anvils, cables, and cable chains All other manufactures 206,482 1 of steel Hammers, sledges, axles, and other wrought 2,228 Istle or tampico fibre Ivory, not manufactured Trace, halter, and fence chains 173,474 Ivory or bone dice or chessMalleable iron in castings. men or balls 207 Wrought-iron, rail'd chairs, Ivory manufactures, all other.. Ivory nuts, vegetable and nuts and washers nunched 1,938 Japanned wares, all kinds not otherwise provided f o r . . . . . . Wrought hinges, bed screws board nails. Jellies of all kinds spikes, rivets, and bolts. 8,944 Jet and manufactures of j e t . . . Wrought horseshoe nails.. 13,653 Jewelry, real or imitation of... Cut nails and spikes 506 Lead and manufactures of lead: In pigs and bars Cut tacks, brads, and sprigs 187 Wrought steam, gas, and In sheets, pipe, and shot.. water tubes and flues Old and scran . 87,500 Screws for wood Lead ore 8,425 Manufactures of lead not Cast-iron ve'ssels, stoves, sriecified and stove plates 6,149 Leather and manufactures of Andirons, sadirons, tailors' leather: and hatters' irons 11,114 Cast butts and hinges Bend and sole 1,607 Tanned calfskins Hollow-ware, glazed or Skins, tanned and dressed, tinned . 3,152 and all other upper Taggers' iron and castleather 6,559iron not specified Japanned, polished or patAll other manufactures of ent iron 928,337 Gloves of skin or leather.. ' Old scrap iron 296,726 All other manufactures of Galvanized or coated iron. i 1,876 leather Value. $582,675 739,625 107,164 37,543 215,373 337 409 23,996 283 311,781 9,553 548,293 368,734 1,496 120,514 5 6,171 131,039 619,063 25,594 285,949 3,400 3,295 38,944 12,313 3,056 27,161 142,990 1,195,093 14,261 . 43,334 26 17,092 10,472 686,629 374,293 45,910 827,960 194,985 270 •, REPORT ON T H E FINANCES. S u m m a r y statement o f goods, wares, Sfc.—Continued. jir tides. Articles. Maccaroni and vermicelli Marble, white or statuary, in block, rough, or square Marble, veined and all other rough Marble manufactures not specified Mats of cocoanut, China, and all floor mattings Meats : Bj3ef and pork Bacon and hams Meats preserved in cans or otherwise Metals: Platina, not manufactured. Platina manufactures Albata, argentine, German silver, and all like Britannia and manufactures of, and p e w t e r . . . . Dutch or bronze, in leaf .. Bronze powders Nickel Pewter, old All other metals and metal compositions not otherwise provided for . . . . . . Mineral waters Mosses, seaweed and other vegetable substances used for mattresses Music, printed, bound or unbound Musical instruments Music strings of animal fibre, gut strings Mu.sic strings of metal Mathematical, philosophical, and optical instruments and apparatus Nuts: Almonds, not shelled Almonds, shelled Filberts and walnuts Peanuts and other ground nuts All other edible nuts not specified : Oil-cloths Oils, fixed or expressed: Flaxseed or linseed Hemp or rapeseed Petroleum and coal oil, crude Petroleum and coal oil, . refined Seal oil ..^ Neat's-foot and other animalj Palm oil Cocoa-nut oii Castor oil Almond oil. Oil of mace $14,290 40 112,844 11, 067 142, 032 921 3,854 11,588 22,723 403 17, 357 33,826 48,694 25,492 53,692 4,714 41,895 5,197 1,035 12, 312 159,536 17,346 3,443 57,258 78,637 17,660 88,615 118,721 57,404 33,960 30,736 4,050 770 690 5,677 5,964 257,267 62,660 18,780 1,430 103 Oils, fixed or expressed: Olive oil (not salad) Olive oil (salad, in flasks or bottles) Mustard oil Croton oil. Oils, volatile or essential: Bay or laurel ' Almond Anise x\.mber, crude and rectified Bergamot Caraway Cassia • Cloves Cinnamon Cajeput : ^ Citronella Cognac or oenanthic ether. Fennel Juniper. Thyme, white .' Orange and lemon Origanum Roses, ottar of Valerian Fruit ethers, essences, or oils, made of fusel oil, or of fruit, or imitation thereof. Brandy coloring .All other essential oils, not otherwiseprovided fbr... Paintings in oil, or otherwise,, not by American artists, and statuary Paints: White lead, red lead, litharge, and nitrate of lead. Sugar of lead Whiting and Paris white, dry Putty.. Ochres: Umber Mineral green, French and Paris green . Ultra marine All other ochres, dry, not specified 1.. . All other ochres ground in oil y Prussian blue ' Vermillion . Barytes, sulphate of, or heavy spar Blanc fix,satin white, &C5, of barytes...: Nitrates of barytes Oxide of zinc Water colors, dry or liquid All other paints and painters' colors Paper and manufactures ofpaper: Writing paper ' Value. $54,248 90,882 42 2,251 30 3,918 . 1,048 22 38,452 2,858 2,060 -1,216 24 325 5,436 175 294 5,636 299 31,736 705 10,498 89 33 17 28,806 252,235 07,720 3,874 2,208 • 715 1,517 18 20,747 12,079 122 2,527 49,674 2, 343 774 26. 4,217 15,640 47,847 97,510 REPORT ON T H E FINANCES. 271 S u m m a r y statement of goods, wares, (^r.—Continued. Articles. Paper and manufactures of paper: Printing paper, unsized .. Paper-hangings Paper boxes Sheathing paper Manufacture of, not specified Parchment Papier-mache, and manuiactures of, not specified. Pens, metallic Penholders and pen tips Pencils, black lead and all other . Percussion caps and fulminates. Perfumeries and cosmetics, all kinds Philosophical apparatus,. and all articles for schools, religious and other societies Philosophical apparatus not for schools Photographs and stereoscopes in all forms Pickles, sauces, and capers . Pins, all metallic Plated and guilt ware Pipes of clay, common or white. Pipes and bowls, meerchaum, lava, &c., not otherwise provided for Pipe cases, stems, and all smokers' articles Plumbago or black lead Potash and salts of potash : Saltpetre or nitrate of potash: Crude Refined Prassiate of potash, yellow. Prussiate of potash, red... Chlorate of potash Potatoes Pulu Quicksilver Rags, woollen, and all not for paper Rags, cotton or lineii, from beyond Cape of Good Hope . Ratans, from beyond Cape of Good Hope Ratans and reeds, manufactured ...' Rice: Cleaned : Uncleaned Paddy Rosin Saddlery ware's, not otherwise provided for Sago and sago flour Salt: In bulk In bags or other packages. Articles. Seeds: Flax-seed or linseed $4,559 Hemp-seed 20,642 Rape-seed..;. 32, 399 Anise and star anise , 1,527 Canary seed Caraway 164,666 Mustard, brown or white.. 9,756 Garden and agricultural seeds 5,323 Seeds of flowering plants 47,\26 and bulbous roots 8,403 Shell, horn, bone, • and vege59,911 table ivory, manufactures of. 48,114 Silk and manufactures of silk: 77,173 Silk in the gum Spun silk for filling in - skeins or cops Silk floss 1,521 Sewing silk in the gum, 13, 321 and purified Silk velvets 12,579 Silk ribbons 50,797 Silk buttons 31,813 Silk dress goods 16,850 Silk shawls, scarfs, & c - - . 28,002 Silk, raw,' from beyond Cape of Good Hope Silk hosiery Silk laces, braids, fringes, 122,827 and trimmings ..... Silk hats, caps, bonnets, 33,623 and webbing 151,525 Silk manufactures, wholly of silk, not specified Silk mixed goods, not otherwise provided for . 548,551 36,435 Slates, and all other manufactures of slate , 8,215 17,355 Soap: Common, Castile, and all • 28,974 like , 12,155 Toilet, and all perfumed., 2,285 65, 657 Soda, and salts of: Soda ash Sal soda 27,654 Caustic soda Nitrate of soda 1,819 Bicarbonate of soda Epsom salts 12,296 Rochelle salts 650 Spices: Cassia and cassia buds... Cloves and clove stems... 623,035 Cinnamon 240,460 Black and white pepper, 63,737 ground and unground.. 2,181 Cayenne pepper, ground and unground......... 59,946 Pimento, ground and un13,274 ground Mustard, in bulk 359,492 Mustard, in glass or tin . . . 381,115 Value. ,228,761 10,702 2,456 4,807 28,805 5,019 43,986 52,874 20^ 354 21,862 154,920 19,448 9,731 10, 630 461,820 2,541,812 10,100 3,606,601 337,006 153,061 205,737 971,094 14,195 154,478 633,337 5,982 73,385 12,600 1,326,273 88,593 206,806 311,401 207,389 1, 328 403 61,657 31,599 4, 067 208,266 9,694 7,035 555 3,901 272 R E P O R T ON T H E FINANCES. S u m m a r y statement o f goods, wares, ^c.—Continued. • Articles. Spices: $32,585 Nutmegs and mace 13,019 Vanilla beans Spirits and wines: Brandy 155,574 Spirits from grain 58,326 Spirits from other materials 51,351 Cordials, liqueurs, and all like beverages 25,449 Bay rum 8,888 Wines, value 50 cents per gallon 563,725 Wines, value over 50 cents and not over $1 per gal174,468 lon Wines, value over $1 per gallon 98,232 Wines,sparkling, in bottles 492,720 All other distilled spirits.. 4,849 Spirits of turpentine 18,186 Sponges 45, .254 Starch. 129 Straw laces, braids, and chip and palm-leaf ornaments 438,292 Sugar: All not above No. 12, Dutch standard, in color. 21,391,127 Above No. 12, and not above No. 15 3,132,197 Above No. 15, and not above No. 20, not stovedried 659,582 Loaf and other refined, above No. 20 59,996 Sugar candy and confectionery 944 Sirup of sugar-cane 207,265 Molasses from sugar-cane. 7,264,202 Sulphur of brimstone, crude... ' 257,618 Sulphur, flour of 8,360 Tallow 235 Tapioca 14,792 Tar • 43,499 Tea 4,702,856 Tin and manufactures of tin: In blocks, pigs, or b a r s . . . 541,764 In plates, sheets, and terne tin 2,711,127 Plates, galvanized or coated. 30,959 Foil 18,387 Manufactures not otherwise provided for 4,438 Tobacco, and manufactures of tobacco: Leaf 480,758 Stemmed, and all manufactured, not otherwise provided for 36,976 Snuff 1,833 Cigars, valued $15 or less , per M 105,302 Articles. Tobacco, and manufactures of tobacco: Cigars, valued over $15 and not over $30 per M. Cigars, valued over $30 and not over $45 per M. Cigars, valued over $45 per M . . Toys and dolls Trees, shrubs, and plants, for fruit or ornamental Type, type metal, and stereotype plates Umbrellas and parasols Varnish Vegetables and yams, crude, not specified Vegetables prapared or preserved, not specified Vinegar , Watches and watch materials. Wax Wax manufactures Wheat, grains, flour, and meal: Wheat Wheat flour Rye and rye flour Barley Oats Oatmeal Indian corn Indian meal Pearl or hulled barley Beans and peas All other grains, bran, shorts, and meals Willow or osier, prepared for use Willow or osier manufactures. Wood, and manufactures of wood: Rough timber and unmanufactured wood Cabinet ware and all manufactures not otherwise provided for Lumber: Boards, plank, scantling, and hewn timber Staves for pipes, hogsheads, &c Ebony, from beyond Cape of Good Hope '.... Firewood Wool and manufactures of wool: Wool on the skin, or wool skins.... Wool, value 12 cents or less per pound Wool, value over 12 cents and not over 24 cents per pound Value. $450,433 329,465 128,517 343,282 7,405 2,055 4,016 17,667 59,375 21,340 2,496 1,269,709 6,414 262 1,336 9,630 1,018 26 373 1,239 131 8 70 275 12,803 28,028 88,803 11,686 189,748 118 64,435 263 57 108,593 2,012,175 4,144,262 273 REPORT ON THE FINANCES. Summary statement of goods, loares, ^c.—Continued. Value. Articles. Wool and manufactures of wool: Wool, value over 24 cents and not over 32 cents per pound Wool, value over 32 cents per pound Wool, scoured Woollen flax, w^aste or ^ shoddy Woollen cloths, wholly or in part of wool Shawls, wholly or in part of wool Blankets, wholly or in part • of wool . Flannels not colored value 30 cents or less per square yard Flannels, colored or white, value over 30 cents pei^ sfluare vard . . . _. Flannels composed in part of silk Carpets: Wilton, Saxony, Aubusson, velvet, and all jacquard woven Brussels or tapestry, printed on the warp. Treble ingrain, threeply, and worsted chain Venetian Two-ply, ingrain, and yarn Venetian Druggets, bockings, and felt carpets Carpets, all kinds not specified Yarns of wool or worsted.. Balmorals, and all skirt- Wool and manufactures of wool: Dress goods of wool or worsted, gray or uncol$9,318 ored Dress goods of wool or 8,766 worsted, printed or colored 26,587 Hosiery, and other knit 410, 395 goods of wool Bunting, and other manu5,223,524 factures of worsted, not otherwise provided for .. 34,295 Felting, and endless belts ) for paper or printing 838,,741 machines .. Hats of wool. All other mats of wool and other material 12,956 Zinc, spelter, or teutenegue, in blocks or niffs . . . 52,219 Zinc in sheets Zinc manufactures 18,154 Unenumerated articles paying ad valorem duties: At 10 per centAt 15 per cent 129,613 At 20 per cent At 25 ner cent 217, 375 At 30 ner cent At 35 per cent. ^ At"40 per cent... 7,520 At 50 ner cent.. • 86 Value of articles paying specific duties not in the preceding form . . . . . . . . > >. . 18,170 98,895 393,130 192,'l21 irio's Articles. Value. $97^ 414 7,719,725 309,968 4,876,590 87 213 615 19,239 119,391 200,213 11 123 ' 93,^324 475 75,402 6,890 49,458 37,487 6,463 4,046 1,158 Total imports paying duty. 183,258,278 Total imports free of duty. 51,081,532 Total imports 234,339,810 S. B. COLBY, Register. TREASURY DEPART.MENT, Register's Office, November 1, 1865, 18 F 274 REPORT ON THE FINANCES. No. 14.—Statement exhihiting the tonnage of American and foreign vessels entered and cleared at each district of the United States during the year endino: June 30, 1865. Districts. American vessels. Passamaquoddy, Maine Machias, Maine Frenchman's Bay, Maine Penobscot, Maine Waldoborongh, Maine Wiscasset, Maine Bath, Maine Portland and Falmouth, M e . . . Saco, Maine ..' Belfast, Maine Bangor, Maine Portsmouth, N. H Vermont, V t Newburyport, Mass Gloucester, Mass Salem and Beverly, Mass Marblehead, Mass Boston and Charlestown, Mass. P l y m o u t h , Mass F a l l River, Mass N e w Bedford, Mass E d g a r t o w n , Mass Nantucket, Mass Providence, R. I.*. Bristol aud W a r r e n , R. I Newport, R. I Middletown, Conn New London, Conn New Haven, Conn Fairfield, Conn Stonington, Conn Genesee, N . Y •..-Oswego, N. Y Niagara, N. Y Buffalo Creek, N. Y Oswegatchie, N. Y ; Champlain, N. Y Capei Vincent, N. Y Dunkirlc, N . Y Sag Harbor, N . Y New York, N. Y P e r t h Amboy, N. J Newark, N. J . . . : Philadelphia, P a Erie, P a Delaware, Del Baltimore, Md Georgetown, D. C Norfolk and Portsmouth, V a . Alexandria, Va Beaufort, N. C Beaufort, S. C Pensacola, F l a K e y West, F l a Fernandina, F l a N e w Orlesins, L a . Miami, Ohio Sandusky, Ohio Cuyahoga, Ohio • Detroit, Mich Michilimackinac, Mich Chicago, III Milwaukie, W i s Oregon, Oregon 1 P u g e t Sound, Washington T ' y San Francisco, Cal Total. Tons. 75, 366 1,399 739 37 977 2, 872 45, 893 2,227 4, 245 268 26, 690 2,597 4,391 2, 552 115 178, 202 Tons. 8,667 51, 1,964 88, 554 791 5,658 4,121 46, 082 • 3,072 12, 844 11,447 4,062 476, 833 545 1,685 3,184 3,932 Tons. 84, 033 1,450 739 648 977 4,836 134,447 54, 306 144, 994 571 14, 724 502 493 139 1, 358 4,500 2,035 • 214 92, 016 .222,694 49, 698 88, 964 33, 665 48, 735 95, 601 1,305 3,018 9, 903 4,389 72, 772 5, 669 17, 235 13, 999 4,177 655, 035 545 4, 865 30, 817 19, 090 76 24, 5.59 3,317 3,927 662 4,883 15, 966 2,949 634 119, 556 436, 552 106, 076 460, 996 33, 665 • 103, 041 240, 595 1,876 774,136 1, 301, 341 2, 075, 477 952 7e, 836 4,177 488 35, 006 1, 236 80, 743 14, 330 751 53, 460 77 2,188 159, 579 18, ,507 1,239 88, 466 77 30 446 1,009 30 768 3,180 27, 633 15,158 • 76 9,835 2, 815 3,434 523 3,525 11,466 914 420 27, 540 213, 858 56, 378 < 372, 032 3,954 2, 943, 661 Tons. 92, 842 14,199 3,359 1,863 10,706 259 9,333 91, 797 96 15, 518 .29,719 1,440 19, 981 6, 349 4,887 3,198 Tons. 9,102 1,312 132 '551 2,226 96, 031 791 14, 534 4,216 57, 229 4, 497 : 13,716 11,103 3,953 489, 479 545 1,421 3,672 175, 919 80 2,638 19, 016 960 107 6,380 2,601 1,852 163 3,584 9,476 287 44 76, 682 186, 265 932 375, 666 • 54, 727 144,145 232 , 614 629,186 2,019 10, 332 81, 346 6,342 12 50, 970 13,193 7,026 78, 088 379, 841 27, 972 149, 408 84, 537 13, 854 52, 818 321, 253 51, 870 3,866 705 37, 906 601 2,646 917 ' . 677 1,736 1,180 17,921 120 38, 756 3, 310 2, 834 13, 279 249, i:29 137 104, 507 78, 712 38, 013 47, 286 329, 505 3, 216, 967 , 160, 628 3, 025,134 1,009 23, 508 4,904 3,090 35, 939 191,156 19; 2t)0 99, 709 73, 740 13, 854 42, 486 239, 907 Foreign American vessels. Foreign vessels. 2,388 12 27, 462 8,289 3,936 42,149 188,685 8,712 49, 699 10, 797 13, ?94 502 392 139 824 2,888 1,238 214 92,197 221, 299 49, 683 86, 497 33, 625 40, 534 93,189 1,305 1. 473, 729 1,186 550 90, 692 14, 864 5,31 71, 821 77 30 •365 , 12 34,139 8,046 3,936 37, 901 328,628 6,404 50, 567 19, 018 24,143 73,274 3, 595,123 S. B. COLBY,' Register. T R E A S U R Y DEPARTME.N^T, Register's Office, October 31, 1865. E E P O E T ON T H E 275 FINANCES. !No. 15.—Statement exhibiting the tonnage of American and foreign vessels which entered from and cleared to foreign countries, into and from the United States, during the year ending June 30, 1865. Countries. American vessels. Foreign vessels. Total, American vessels. Foreign vessels. Tons. Tons. Tons. T'ons. Tons. Tons. .Jlussia on the Baltic and W h i t e seas - . . 1,547 4, .'^92 1,628 6,220 3,236 4,783 Russia on the Black sea , 3, 260 3,260 Asiatic Russia , 364 364 "Russian possessionsin North America.. 3,561 2,536 2,203 4,739 1, .359 4,920 Sweden and N o r w a y 1,636 967 9,965 11,601 967 .'Swedish W e s t Indies 345 763 138 418 138 Denmark •....] 503 '503 Danish W e s t Indies 11,534 7,070 12, 564 7, 933 5,494 19, 467 'Greenland 464 543' 1, 007 Pi^ussia 800 442 1,242 Hamburg 69, 236 76,329 80, 809 846 70, 082 Bremen ; 123,178 109, '759 109, 759 1,787 124, 965 Holland 21, 876 9,761 9,173 1,727 23, 603 D u t c h W e s t Indies 6,724 15, 390 575 23, 965 1,832 8,556 Dutch Guiana 4,513 658 3,599 7,257 4,124 8,637 3, D u t c h East Indies 5, 304 836 7,842 5, 006 2,664 7,968 Belgium 696 24, 749 35,126 19, 053 808 35, 934 5, England 254, 458 645,177 • 899, 635 162, 957 627, 33]. 790, 288 Scotland •. 826 27, 790 47, 032 ^ 55,8.58 4, 913 32, 703 ' I r e l a n d .\ ^. '248 40, ,726 9,440 9, 688 6, 042 46,768•Gibraltar . . . ' . : 330 4,199 4,878 330 9,077 Malta 553 339 892 >Canada . 1, 328, 477 L, 004, 409 2, 332, 886 L, 317, 978,1,179, 067 2, 497, 045 Other British N. Amer. poss's on the Atlantic 746, 682 594, 3.54 903, 023 258, 814 487, 868 308, 669 British American possessions on thp Pacific 113, 625 13, 783 11, 087 102, 538 123, 901 137, 684 British W e s t Indies 129, 430 94,158 49, 887 79, 543 41, 481 135, 639 British H o n d u r a s 5,322 3,272 6,779 3,666 10, 051 8,968 British Guiana '. 16, 932 6,959 11, 317 1$, 276 22, 4.57 5, 525; British possessions in Africa 10, 977 17, 566 5,652 17, 577 . 6,589 11, 925 British E a s t Indies '. 7,189 26, 259 40,872 21, 066 19, 806 19, 070, Australia :... 34, 291 51, 412 17,1211 10, 776 18, 691 7,915 52, 571 68, 754 F'rance on the Atlantic 16,183' 41, 475 54, 846 13, 371 22, 774 F r a n c e on the Mediterranean 14, 871 14,108 7, 897i 13,659 449 F r e n c h North American possessions 4,802 . 564 5671 564 5,369 5, 447 F r e n c h W e s t Indies '. 9, 670 • 1,940 3,145 5,085 4, 223 F r e n c h Guiana 1, 721 234 729 ' 860 . 963 2,581 F r e n c h possessions in Africa: 906 • 4,612 1,382 584 1,966 3, 706 18, 411 Spain on the Atlantic 9,981 29, 524 4,401 14, 382 11,113 5,771 Spain on the Mediterranean 5,772 11, 997 6, 082 11, 854 6, 226: C a n a r y Islands 1,006 1,197 1,201 191 1, 201 1,901 Philippine Islands 10, 289 26, 630 20, 849 5, 781 8, 388; Cuba.-<. 505, 450 368, 954 199, 323 568, 277 353, OOlj 152, 449 P o r t o Rico 23, 540 46,386 • 22, 287 30, 724 . 53,011 22, 846, 1,6.59 San Domingo ' 2,334 3,'525 6, 643 675 3,118 Portugal . 9,870 1,069 li;159 1, 289 6,415 7,484 Madeira : 699 998 299 Azores . . . ' 4, U42 4, 2, 429 749 4,140 1, 613 Cape de Verde Islands 2,523 142 0 316 458 2,101 422 Ttaly—northern ports 15, 658 18, 523 6,797 26, 646 33, 443 2, 865 4,878 8,787 Italy—souj;hern ports 37, 328 3,909 15, 378 21, 950 3,734 4,118 Austria ..~ :.. 384 2', 437 . 2,437 Greece. 1, 028 . 1, 028 531 531 T u r k e y in E u r o p e 1,673 1,673 3,323 T u r k e y in Asia 1,946 2,260 2,260 1,377 1,491 1,491 Egypt-.. 1,143 325 818 323 323 Liberia '... 550 2,473 ' 2,193 2,32L 4, 514 1,923 Other ports in Africa .., 38, 491 63, 769 16, 873 31, 299 48,172 25, 278 Hayti 93, 457 135, 060 36, 091 56, 218 92, 309 4J, 603 Mexico '54, 375 4,639 32, 231 1, 801 34, 032 49, 736 Central America , 216, 628 200, 546 7,376 205,124 209, 252 4,578 New Granada •. 17, 549 16, 435 1,114 14, 728 14,933 205 Venezuela 62, 866 46, 738 16,128 52, 540 63, 048 10,-508 Brazil 29, 707 16, 382 13, 325 3.172 3,172 U r u g u a y , / o r Cisplatine Republic 33, 062 24, 023 17,188 20, 636 9,039 3,448 Buenos Ayres, or Argentine Republic. 40, 933 20, 954 18. 681 23,115 19, 979 4,434 Chili 69, 816 14, 755 55, 061 1,351 3,592 4,943 Peru 969 . 969 Equador 24, 772 2, 445 2,167 22, 327 20,116 22, 283 Sandwich Islands 5,i556 808 3,170 4,748 2,466 704 Other islands of the Pacific 75, 477 • 41, 047 34, 430 39, 644 17, 272 22, 372 China I , 1,037 1,037 3, 663 1,811 1,852 Japan 2,092 2,092 Otlier ports in Asia ., 19, 755 19, 755 23, 976 23, 976 W h a l e fisheries Total I 2,943,6^1 3,216,967 6,160,6281 3, 025,1.341 3,595,123 6,620,257 TEEASURY D E P A R T M E N T , (?aoZ>er 31, 1865. L B . Q O J J B Y , Register. 276 REPORT ON T H E FINANCES. N o . 16. Statement exhihiting a condensed view o f the tonnage o f the several districts of the United States on the 30th J u n e , 1865, u n d e r the old admeasurement. Districts. Passamaquoddy, Maine J. Machias, Maine >-. Frenchman's Bay, Maine Penobscot, Maine Belfast, Maine Bangor, Maine Waldborough, Maine Wiscasset, Maine Bath, Maine Portland, Maine Saco, Maine.^. Kennebunk, Maine York, Maine Portsmouth, N. H Burlington, Vermont Newburyport, Mass Ipswich, Mass Gloucester, Mass. Salem', Mass -Marblehead, Mass. o '.. " Boston, Mass. Plymouth, Mass Fall River, Mass " New Bedford, Mass •-... Barnstable, Mass Edgartown, Mass Nantucket, Mass. Providence, R. I Bristol, R . I Newport, R. I. Middletown, Connecticut \ New London, Conn Stonington, Conn New Haven, Conn Fairfield, Coun Champlain, N. Y Oswego, N. Y Niagara, N. Y. Genesee, N. Y • Oswegatchie, N. Y.. ^ Buffalo Creek, N. Y Sag Harbor, N.Y Greenport, N. Y Dunkirk, N. Y New York, N. Y Perth Amboy, N. J Bridgetown, N. J Burlington, N. J Camden, N. J Newark, N. J Little Egg Harbor, N. J Great Egg Harbor, N. J Philadelphia, Pa Erie, Pa Pittsburgh Pa Wilmiup'ton, Del Registered tonnage. Enrolled and licensed tonnage. Total tonnage of each district. Tons and 95ths. Tons and 9oths. Tons and 95t?is. 1,651 3,506 3,839 8,581 18,962 9,.813 39,789 4,621 101,902 53,727 88 45 68 72 46 81 17 56 34 53 2,363 88 12," 952'51' 11,978 37 2,788 44 8,172 69 59,453 42 • 908 27 248 18 63,704 10 4,921 73 2,833 86 2,371 64 2,'593 63 2,005 67 1,1.98 08 7,191 26 1,712 47 4,059 12 683 53 1,881 58 471,473 00 1,213 41 820 75 37,258 35 "5,'6i8"77' 4,568 21 9,134 86 15,584 83 33,096 52 13,216 19 10,523 67 131,259 26 9,121 67 10,821 31 12,282 42 2,445 03 397 55 1,317 76 6,372 56 1, 307 44 12,133 68 5,219 00 1,764 66 34,138 32 3, 351 61 4,004 60 2,169 0726,229 93 722 14 720 31 14,199 82 '834 74 4,312 67 6,974 80 11,588 91 13', 666 25 . 15,044 30 7,114 53 40,510 27 58,008 57 316 54 56,613 89 523 15 4,161 93 5,519 91 751,791 50 22,802 71 22,409 33 12,201 62 •3,062 64 7,727 81 4,587 58 23,316 33 212,014 39 2,004 20 92,854 79 12,756 47 6,220 14 12,641 36 19,424 56 41,678 29 32,178 65 20,337 53 171,048 43 13,743 28 112,723 65 66.010 00 4,808 91 397 55 -14,270 32 6,372 56 13,285 81 14,922 17 13,391 69 1,764 66 93,591 74 4,259 8.8 4,252 78 65,873 17 31,1.51 71 3,256 05 3, 092 00 16,.793 50 2,840 46 5,510 75 6,974 80 18,780 22 15,378 72 19,103 42 7,798 11 40,510 27 58,008 57 316 54 56,613 89 2,704 73 4,161 93 5,519 91 ,223,264 50 24,016 17 22,409 33 12,201 62 3,883 44 7,727 81 4,587 58 23,316 33 249,272 74 2,004 20 92,854 79 18,375 29 REPORT ON THE 277 FINANCES. No. 16.—Statement, 8fc.—Continued. Districts. New Castle, Del Baltimore, Md Oxford, Md Vienna, Md SnowPIill,Md St. Mary's^ Md 'Town Creek, Md Annapolis, Md. Georgetown, D. C. .1 Alexandria, Va Accomac Court House, Va Wheeling, Va Beaufort, N. C Beaufort, S. C Key West, Fla Fernandina, Fla Memphis, Tenn St. Louis, Mo Chicago, 111 -.. •Galena, 111 Sandusky, Ohio •. . ^Cuyahoga, Ohio T. •Cincinnati, Ohio Toledo, Ohio Dubuque, loAva Louisville, Ky .Milwaukie, Wis St. Paul, Minn. Detroit, Mich Michilimackinac, Mich (San FrEincisco, Cal Astoria, Oregon .Puget Sound, Washington Ter. Total. Registered tonnage. Enrolled and licensed ton- Total tonnage of each district. Tons and 95ths. Tons and 95ths. Tons and 95ths. ""•64,'887"58 ^ 2,873 75 132,070 51 11,263 76 2,873 75 196,958 14 11,263 7a 4, 382 66 4,382 66 47,133 6,628 9,171 29,333 539 71 43 85 70 33 34,243 03 407 65 4,413 47 "'4,'938'68' 40,588 84 71,220 55 1,042 07 10,436 66 55,086 13 53,103 55 4,237 01 2,384 89 72,222 44 5,432 74 3,010 26 54,992 44 5,743 88 32,33L 80 720 00 4,458 41 ,47,807 68 14,658 73 9,171 85 29,333 70 1,459 30 9,781 83 6,467 67 24 88 4,938 08 40,588 84 75,444 41 1, 042 07 10,436 66 56, 824 61 53,103 55 4,237 01 '• 2,-384 89 72,222 44 5,432 74 3,010 26 54,992 44 5,743 88 66,574 83 1,127 65 8,871 88 1,092,004 13 2,424,783 67 3,516,787 80 673 92 8, 029 75 919 9,781 6,155 •24 92 83 20 88 4,223 81 'i,"738"48" .3J2 47 S. B. COLBY, Register. TREASURY DEPARTMENT, Register's Office, October 30, 1865. 278 REPORT ON THE FINANCES.. 'No. 17. ^ Statement exhibiting a jcondensed view qf the tonnage o f the several districts o f the United States on the 30th June, 1865, under the new admeasurement. Districts. Registered tonnage. Enrolled and licensed tonnage. Tons and lOOths. Tons and lOOths. Passamaquoddy, Maine... Machias, Maine Frenchman's Bay, Maine. Penobscot, Maine Belfast, Maine Bangor, Maine Waldborough, lyiaine Wiscasset, Maine Bath, Maine Portland, Maine Saco, Maine Kennebunk, Maine York, Maine Portsmouth, N. H Newburyport, Ma.ss Ipswich, Mass Gloucester, Mass Salem, Mass ....". Marblehead, Mass'. Boston, Mass Plymouth, Mass Fall River, Mass..: New Bedford, Mass Barnstable, Mass Edgartown, Mass Nantucket, Mass , I?rovidence, R . I Bristol, R. I Newport, R. I Middletown, Conn. ..T New London, Conn Stonington, Conn New Haven, Conn .... Fairfield, Conn Oswego, N. Y Niagara, N. Y Genesee, N. Y Oswegatchie, N. Y Buffalo Creek, N . Y Sag Harbor, N. Y Greenport, N. Y. Dunkirk, N.Y New York, N. Y . : Cape Vincent, N. Y Perth Amboy, N. J Bridgetown, N. J Biirlington, N. J Camden, N. J Newark, N. J Little Egg Harbor, N. J . . . Great Egg Harbor, N. J . . . Philadelphia, Pa Erie, Pa Pittsburg, Pa Wilmington, Del 6,141 2,161 882 1,471 3,576 3,190 3,084 678 11,154 32,529 22 22 00 33 83 61 02 86 10 14 1,872 08 1,065 14 2,909 30 324 81 , 2,579 12 61,680 87 690 8,334 797 124 107 1, 099 1,304 1,624 145 1,240 21 84 82 33 05 80 39 26 62 21 3,114 15 192,545 69 63 01 46,025 76 2, 316 92 3,010 22 5, 384 21 7,384 47 11,110 61 10,861 40 6,977 00 14,947 28 6,930 42 5,921 82 9,703 80 596 99 1,263 35 693 88 2,657 21 2,446 89 339 73 17,648 62 . 2,575 46 2,559 31 34,585 91 3,389 20 5,227 58 2,692 01 32,152 52 382 66 550 07 16,148 66 1,028 19 " 4,919 19 9,685 03 15,716 01 5,971 05 6,083 46 6,315 99 39,473 61 1,713 28 833 48 1,708 46 74,022 48 622 13 4,856 91 7,062 31 200,786 85 5,861 96 12,795 13 4,014 21 5,276 18 15,111 1.6 2,134 48 3,124 43 '7,073 98 • 77,523 77 3,501 26 36,886' 99 8,556 55 Total tonnage of each district. Tons and lOOths. 9,151 44 . 7,545 4a 8,266 47' 1.2,581 94 14, 438 23. ' 10,167 61 • 18,031 30 7,609 2a 1.7,075 92 42,232 94 596 99 3,135 43 693 88 3,722 35 5,356 19 339 73, 17,973 43 5,. 154 58 2,559 31 96,266 78 3,389 20 5,-917 79^ 11,026-85 32,950 34 506 99' 657 12 17,248 462,332 58. 6,543 45 9,830 65 16,956 22. 5,971 05 9,197 61 6,315 99^ 39,473 61 1,713 28: 833 45 1,708 46. 74,022 48 622 13. 4,856 91 7,062 31 393,332 54 5,861 96 12,795 134,014 21 5,276 18 15,111 16. 2,197 49' . 3,124 43 7, 073 9& 123,549 53 3,501 26. 36,886 99» 10, 873 47 REPORT ON T H E FINANCES. 279 No. 17.—Statement, S^c.—Continned. Districts. New Castle, Del Baltimore, Md Oxford, Md Vienna, Md Town Creek, Md J "... Georgetown, D. C Alexandria, Va Norfolk, Va Accomac Court House, Va Wheeling, Va Beaufort, N. C Key West, Fla Memphis, Tenn •. St. Louis, Mo Chicago, 111 , Sandusky, Ohio ., Cuyahoga, Ohio ' -^. Cincinnati, Ohio Toledo, Ohio Dubuque, Iowa , Milwaukie, Wis , Detroit, Mich Michilimackinac, Mich San Francisco, Cal Astoria, Oregon Puget's Sound, Washington Ter. Registered ' tonnage. Enrolled and licensed tonnage. Total tonnage of each district. Tons and lOQths. Tons and lOOths. Tons and lOOths. """•27," 840*60" 1,664 65 • 28,008 36 1,725 17 1,664 65 55,848 96 1,725 17 ""m"6b ' 325 38 2,731 78 1,723 12 ' 4,686 65 1,215 90 7,021 74 1,009 86 707 .35 2,622 62 29,800 66 61,386 55 5,701 18 26,217 98 40,100 28 6,392 68 54 54 14,648 58 42,790 16 446 05 14,122 97 1,049 70 2,474 59 325 38 7, 078- 48 10,999 15 6,177 62 1,215 90 7,021 74 3,262 38 6,833 68 2,622 62 ,29,800 66 62,544 34 6,886 90 28,154 39 , 40,100-28 » 6, 392 68 54 54 14,648 58 42,790 16 446 05 73,847 31 1,049 70 2,881 24 510,578 78 1,069,415 50 1,579,994 28 Total. 4,346 70 9,276 03 1,490 97 2,252 52 6,126 33 1,157 79 1,185 72 1,936 41 59,724 34 S. B. COLBY, Register. TREASURY DEPARTMENT, Register's Office, October 30, 1865. 280 REPORT ON T H E FINANCES. No. 18.—Statement exhibiting the value of domestic and foreign produce and manufactures^ exclusive of specie, exported from the United States during the fiscal years ending June 30 1862, 1863,'1864, and 1865, respectively, reduced to gold value; specie exported, and tota^ exports, including specie; ainount of reduction, and value of exports in gold f o r each year DOMESTIC E X P O R T S . Specie. F o r the year. $182, 024, 249, 891, 217, 385, 254, 381, 1862 1863 1864 1865Total... Total, including specie. Gold value. Total, exclusive of specie. Years ending J n n e 30. F o r 6 mos. to J u n e 30. 868 $91, 012, 434 436 571 481 903, 683, 356 S'o > 103 137 156 202 F o r 6 mos. to J u n e 30. F o r the year. Gold value. Reduction, $88, 361, 586 $179, 374, 020 $31, 044, 651 $2i0, 418, 671 $2, 650, 848 182,402,508 55,993,562 238,396,070 67,488,928 139 349 725 64, 483, 800 203, 833, 525 78, 035, 846 125, 931, 426- 51, 925, 277 177, 856, 703 '128, 450, 055 88, 361, 586 ' 627, 057, 679' 203, 447, 290J 830, 504, 969! 276, 625, 677 91, 012, 434 FOREIGN EXPORTS. 1862 1863 1864 1865 $11, 9, 15, 27, Total... 026, 075, 208, 867, 477 782 505 458 ^5, 513, 238 63,178, 222 5, 513, 238 103 137 156 202 • $5, 352, 658 $10, 865, 896 6, 624, 659 9,749,042 13, 795, 772 5, 352, 658 41, 035, 369 989 $16, 708, 885 474 14. 023.133 685 14, 655, 727 907 16, 318, 679 $160, 581 2, 451,123 5, 459, 463 14,071,686 20,671,055 • 61,706,424 22,142, 853 $5, 7, 4, 2, 842, 398, 906, 522, Reduction. C u r r e n c y value, including specie. Years endiug J u n e 30. 1862 1863 1864 1865 ....... ... Total §229, 322, 301, 336, 429 051 309 741 $227,127, 556 252, 419, 203 218 489,252 194,175, 382 298, 768, 530 892,^211, 393 $2, 811, 69, 940, 83, 495, 142, 521, 9.38, 985. 359, 254 984, 561 697,123 1,190, 979, 923 Gold value. N. B.—Until January 1, 1862, the exports were at par value. The reduction is, therefore, upon only onehalf the export value for that year. RECAPITULATION. Domestic exports, exclusive of specie ^903, 683, 356 Domestic specie exported 203j447, 290 Total domestic $1,107,130, 646 Foreign exports, exclusive of specie 63,178, 222 Foreign specie exported 20, 671, 055 Total foreign 83, 849, 277 Total exports Reduction on domestic exports Reduction on foreign exports Total reduction .*. : 1,190, 979, 923 276, 625, 677 22,142, 853 Total gold value . 298, 768, 530 892, 211, 393 Comparative statement of imports and exports {reduced to gold, value) d u i i n g the fiscal years 1862, 1863, 1864, and 1865, and exhibiting tJie excess of importations over exportations each year. ' . Year ending— J u n e 30, 1862 1863 1864 1865 Total , TREAsmiY DEPARTMENT, November 14, 1865. Exports, gold value. Imports. . ... $275, 357, 051 252, 919, 920 329, 562, 895 . 234,339,810 .. > 1, 092,179, 676 • $227,127, 252,419, 218, 489, 194,175, 556 203 252 382 892,211, 393 Excess of imV ports. $48,^229, 500, 111, 073, 40,164, 495 717 643 428 199, 968,283 S. B. .COLBY, Register. 281 ItEPORT ON THE FINANCE.?. N o . 1 9 . — S t a t e m e n t e x h i b i t i n g the g r o s s v a l u e o f t h e e x p o r t s a n d i r n p o r t s f r o m tfie b e g i n n i n g o f the g o v e r n m e n t to J u n e 3 0 , 1 8 6 5 . . : . I _. L-. = , Year ending— 1790 1791 1792 1793 1794 1795 1796 1797 1798 1799 1800 1801 1802 1803 1804 1805 1806 1807 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 18.38 1839 . 1840 1841 1842 9 mos., to June30,1843 Year end'g J u n e 30, '44 1845 1846 1847 1848 1849 1850 1851 1852 1853 1854 1855 1856 1857 1858. 1859 1860 1861 1862 1863 1864 1865 Domestic pro- Foreign merduce. chandise. $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 39, 500, 000 8, 489, 472 40, 764, 097 26, 300, 000 29, 850,206 27, 000, 000 28, .527, 097 33, 000, 000 33,142, 522 45, 523, 000 31, 840, 903 39,130, 877 47, 473, 204 46, 642, 721 36,708,189 35, 774, 971 42, 205, 961 13, 594, 072 41, 467; 477 36, 231, 597 42, 387, 002 53,179, 019 60, 283, 236 41, 2.53, 727 59, 643, 558 48, 699, 592 12, 997, 414 9, 433, 546 31, 405, 702 20, 797. 531 42, 366, 675 24, 391; 295 45, 294, 043 16, 022, 790 30, 032,109 8, 495,127 25, 008, J 32 2, 847, 865 6, 782, 272 145,169 45, 974, 403 6, 583, 350 64, 781, 896 17,138,156 , 68, 313, 500 19, 358, 069 73, 8.54, 437 19, 426, 696 19,165, 683 50, 976, 838 51, 683, 640 18, 008, 029 43, 671, 894 21, 302, 488 49, 874, 079 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, 033, 526 63,137,470 24, 039, 473 70, 317, 098 19, 822, 735 81, 024,162 23, 312, 811 101,189, 082 20, 504, 495 106,'916, 680 21, 746, 360 95, 564, 414 21, 854, 962 96,033,S21 12, 452„795 103, 533, 891 17,494,525 113, 895, 634 18,190, 312 106, 382, 722 15, 469, 081 92, 969, 996 11, 721, 538 77, 793, 783 6, 552, .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, 29!3 192, 368, 984 17, 289, 382 213, 417, 697 • 17,558,460 253, 390, 870 24, 850,194 246, 708, 5.53 28, 448, 293 310, 586, 330 16, 378 578 338, 985, 065 23, 975, 617 30,886,142 293. 758, 279 20, 895, 077 335, 894, 385 373,189, 274 26, 933, 022 228, 699, 486 15, 271, 791 213, 069, 519 16, 869, 466 16, 474, 256 305, 884, 998 20,115,190 281, 869, 371 30, 390, .365 306, 306, 758 Total. $20,205, 19, 012, 20, 7.53, 26,109, 33, 026, 47, 989 67, 064 56, 850, 61, 527, 78, 665, 70, 971 94,115, 72, 483, 55, 800, 77, 699, 95, 566, 101,^536, 108, 343, 22, 430, 52, 203, 66, 657, 61, 316, 38,527, 27, 855, 6, 927, 52, 557, 81, 920, 87, 671, 93, 281, 70, 142, • 69, 691, 64, 974, 72,160, 74, 699, 7.5,: 99, 535, 77, 595, 82, 324, 72, 264, 72, 358, 73, 849, 81,310, 87,176, 90,140, 104, 336, 121, 693, 128, 663, 117, 419, 108, 486, 121, 028, 132, 085, 121, 851, 104, 691, 84, 346, 111,200, 114, 646, 113, 488, 158, 648, 154, 032, 145, 755, 151, 898, 218,: 209, 658, 230, 976, 278, 241 275,156; 326, 964; 362, 960, 324, 644, 356, 789, 400,122, 243, 971, 229, 938, 322, 359, 301, 984, 336, 697, Total imports. Excess of exports. Excess of imports. $2,794,844 , $23, 000, 000. . 10,187, 959 29, 200, 000 10, 746, 902 31, 500, 000 4, 990, 428 31,100, 000 1, 573, 767 34, 600, 000 21, 766, 796 1 69, 756, 268 14, 372, 067. 81, 436,164 18, 529,200 75, 379, 406 7, 024, 603 68, 5.51, 700 403, 626 79, 069,148 20, 280, 988 91, 252, 768 •17, 247, 586 111, 363, 511 3, 850,173 76, 333, 333 8, 866, 633 64, 666, 666 7, 300, 926 85, 000, 000 25, 033, 979 120, 600, 000 17, 873, 037 129, 410, 000 30,156, 850 •138,500,000 34, 559, 040 56, 990, 000 7,196, 767 59, 400, 000 18, 742, 030 85, 400, 000 53,400, 000 $7, 916, 833 .1 38, 502,764 77, 030, 000 22, 005, 000 5," 850," 927 6, 041, 559 12, 965, 000 60, 483, 521 113, 041, 274 65,182, 548 147,103, 000 11, 578, 440 99, 250, 000 28, 468, 867 121, 750, 000 16, 982, 479 87,125, 000 4, 758, 331 74, 450, 000 62, 585, 724 !,658 11, 081, 260 83,241,541 2, 880, 237 ^77, 579, 267 13,'562, 350 89, 549, 007 96, .340, 075 3,195, 313 84, 974, 477 7, 379,155 79, 484, 068 "2," 840,'659 88, 509, 824 16,245,138 74, 492, 527 2,153, 856 70, 876, 920 2, 972, 588 21, 880, 541 103, ] 91,124 13, 852, 323 101, 029, 266 17, 977, 868 108,118, 311 22,184, 359 126, 521, 332 28,202,165 149, 895, 742 61, 316, 995 189, 980, 035 23, 569, 841 ' 140, 989, 217 5, 230, 788 113,717, 404 41, 063, 716 162, 092,132 107,141, 519 24, 944, 417 6, 094, 374 127, 946,177 100,162, 087 4, 529, 447 64, 753. 799 19, 592, 681 108, 435, 035 2, 765, Oil 2, 607, 958 117, 254, 564 121, 691, 7978, 203, 281 146, 545, 638 12,102, 984 966, 797 154, 998, 928 2,101, 619 147, 857, 439 26, 239, 598 178,138, 318 216, 224, 932 2,163, 079 3, 287, 076 212, 945, 442 37, 002,490 267, 978, 647 304, 562,381 26, 321, 317 261, 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, 332 362,166, 254 37, 956, 042 286, 598,135 42, 626, 858 275, 357, 051 45, 418, 066 252, 919, 920 69, 439, 334 329, 562, 895 27, 578, 334 234, 339, 810 102, 357, 313 S. B. COLBY, Register. T R E A S U R Y D E P A R T M E N T , Register's Office, October 31,-1865. 282 REPORT ON THE FINANCES. No. 20. Statement exhihiting the exports and imports of coin and bullion from 1821 to \ ^ 6 ^ , inclusive, and .also the excess^of imports^ and exports during the same years. y Fiscal year ending— Excess of imports. Imported. American. September 30. . .1821 1822 1823 1824 1825 1826 18?7 1828 1829 1830 1831 1832 1833 1834 1835 1836 1837 1838 » 1839 1840 • 1841 1842 9 months, to J u n e 30- ..1843 Y e a r ending June 30.. ..1844 1845 1846 1847 1848 1849 1850 1851 1852 1853 1854 1855 1856 •'1857 1858 1859 1860 1861 1862 1863 1864 1865 $8, 064, 890 3, 369, 846 5, 097, 896 8, 378, 970 "6,150,765 6, 880, 966 $605, 855 8,151,130 1, 043, 574 7, 489, 741 693, 037 7, 403, 612 612, 886 8,155, 964 937,151 7, 305, 945 2, 058, 474 5, 907, 504 1, 410, 941 7, 070, 368 366, 842 17, 911, 632 400, 500 1.3,131, 447 729, 601 13, 400, 881 345, 738 10, 516. 414 1, 283, 519 17, 747,116 472, 941 5, 595,176 1, 908, 358 8, 882, 813 2, 235, 073 4, 988, 633 2, 746, 486 4, 087, 016 1,170, 754 22, 390, 559 107, 429 5, 830, 429 183, 405 • 4, 070,. 242 844, 446 ^, 777, 732 423,851 24,121, 289 62, 620 6, 360, 284 2, 700, 412 6, 651, 240 956, 874 4, 628, 792 '2, 046, 679 5, 453, 592 18, 069, 580 5, 505, 044 37, 437, 837 4, 201, 382 23, 548. 535 6, 939, 342 38, 062; 570 3, 659, 812 53, 957, 418 4, 207, 632 44,148, 279 12, 461, 799 .60, 078, 352 19, 274,. 496 42, 407, 246 7, 434*, 789 57, 502, 305 8, 550,135 56,946,8.51 32, 314, 298 23, 799, 870 16, 415, 088 31, 044, 651 9, 584,105 55, 993, 562 13,115, 612 64, 48.3, 800 7, 225, 377 51, 925, 277 Excess of exports. Foreign. $10, 478, 059 $10, 478, 059 , 10, 810,180 10, 810,180 6,372,897 6, 372, 897 7, 014, 552 7, 014, 552 8, 797, 055 8, 797, 055 4, 098, 678 4, 704, 533 6, 971, 306 8, 014, 880 • 7, 550, 439 8, 243, 476 4,3117134 4, 924, 020 1, 241, 622 2,178, 773 6, 956, 457 9, 014, 931 5, 656, 340 4, 245, 399 2, 611, 701 2, 244, 859 1,676,258 2, 076, 758 5, 748,174 6, 477, 775 4, 324, 336 3, 978, .598 4, 692, 730 5, 976, 249 3, 035,105 3, 508, 046 6, 868, 385 8, 776, 743 6,181, 941 8, 417, 014 7,287,846' 10, 034, 332 3, 642, 785 4, 813, 539 1, 413, 362 1, 520, 791 5, 454, 214 5, 270, 809 8, 606, 495 7, 762, 049 3,905,268 3, 481,417 1,907,024 1, 844, 404 13,141, 204 1.5, 841, 616 4, 447, 774 5, 404, 648 5, 476, 315 7, 522, 994 11,40.3,172 29, 472, 752 5, 236, 298 42, 674,135 3, 938, 340 27,486, 875 3, 218, 934 41,281,504 2, 289, 925 • 56,247,343 1, ,597,206 4.5. 745, 485 9, 055, 570 69,136, 922 10, 225, 901 52, 633,147 6, 385,106 63, 887, 411 ' 9,599,388 66, 546, 239 4, 364. 965 28,164, 835 5, 842, 989 36, 887, 640 7, 398, 474 63, 392, 036 4, 906, 685 69, 390, 485 2. 522, 907 54,.448,184 $2, 413,169 7, 440, 334 1,275, 091 %l, 366,148 2, 646, 290 2,176, 433 136, 250 .753, 735 2, 479, 592 5, 977,191 'i,'708,'986 251,164 4, 458, 667 15, 834, 874 6, 633, 672 9, 076, 545 4, 540,165 14, 239, 070 3,181, 567 465,799 5, 045, 699 726. 523 20, 869, 768 376, 215 4, 536, 253 127, 536 22, 214, 265 9, 481, 392 'i,'246,'592" • 2,894,202 24, 019,160 37,169, 091 23, 285, 493 34, 342,162 52, 587, 531 41, 537, 853 56, 675,123 33, 358, 651 56, 452, 622 57, 996,104 4,149, 463 20, 472, 552 53 807, 931 56, 274, 873 47, 222, 807 S. B. COLBY, Register. TREASURY DEPARTMENT, Register's Offxe, October 31, 1865.* 283 REPORT ON THE FINANCES. No. 21. Statement of foreign merchandise imported, exportedi and consumed annually, from 1821 to 1865, loitli the population and rate of consumption, per capita, calculated for each year.' ^ Value of foreign merchandise. Years endingImported. Exported. : Consumed and in store. .18211822 1823 '1824 1825 1826 1827 1828 1829 1830 1831 1832 1833 1834 1835 •1836 1837 1838 1839 1840 1841 1842 0 9 months to J u n e 30, 1843 Year end'g J u n e 30,1844 1845 1846 . 1847 1848 1849 18.50 1851 1852 18.53 1854 18.55 1856 1857 1858 1859 1860 1861 1862 1863 1864 1865 September 30 ' $62, 585, 724 $21, 302, 488 83, 241, 541 22, 286, 202 77, 579, 267 27, 543, 622 , 80, 549, 007 25, 337,157 96, 340, 075 32, 590, 643 84, 974, 477 24,530,612 79,484, 068 ft, 23, 403,136 88, 509, 824 21, 59.5, 017 74, 492, 527 16, 658, 478 70, 876, 920 14, 387, 479 103,191,124 20,033,526' "^ 101,029,266 24, 039, 473 108,118,311 19, 822, 735 126, 521, 332 23, 312, 811 149, 895, 742 20, 504,495 189, 980, .035 21, 746, 360 140, 989, 217 21, 854, 962 113, 717, 404 12, 452, 795 162, 092,132 17, 494, 525 107,141,519 18,190,312 127, 946,177 15, 469, 081 100,162, 087 11, 721, 538 64, 753, 799 6, 552, 697 108, 435, 035 11, 484, 867 117, 254, 564 15, 346, 830 . 121,691,797 11, 346, 623 146, 545, 638 8, Oil, 158 154, 998, 928 21,128, 010 147, 8.57, 439 13, 088, 065 178,138,318 14, 951, 808 216, 224, 932 21, 698, 293 212,945,442 ^ 17, 289, 382 267, 978, 647 17, 5.58, 460 304, 562, 381 . 24, 850,194 261, 468, 520 • 28,448,293 314, 639, 942 16, 378, 578 360, 890,141 23, 975, 617 282,-613.150 ' 30,886,142 338, 768,130 20, 895, 077 362,166, 254 26, 933, 022 15, 271, 791 286,598,335 16, 869, 466 275 357 051 252', 919^ 920 16^ 474| 256 .329, 562, 895 20 115 190 234, 339i 810 30, 390, 365 Population. % % • 1^ $41, 283, 236 $4 -14 9, 960, 974 60, 955, 339 10, 283, 757 5 92 50, 035, 645 10, 606, 540 4 71 55, 211, 850 10, 929, 323 5 05 63, 749, 432 5 66 11,252,106 60,434, 865 11, 574, 889 5 22 56, 080, 932 11,897, 672 4 71 . 66, 914, 807 , 12,220,455 5 47 57, 834, 049 12, 243, 238 4 61 . 56,489,441 12, 866, 020 4 31 83,157, 598 13, 286, 364 , .6 25 76, 989, 793 13, 706, 707 5 61 88, 295, 576 14,127, 050 6 25 103,208, 521 14, 547, 393 7 09 129, 391, 247 8 64 14,967,736 168, 233, 675 15,388,079 10 93 119,134, 255 .15, 808, 422 7 53 101, 264, 609 16, 228, 765 6 23 144, 597, 607 16,649,108 8 68 88, 951, 207 17, 069, 453 5 21 112, 477, 096 17, 612, 507 6 38 88, 440, 549 , 18,155,561 1 4 87 58, 201,102 ' 18, 698, 615 4 15 96, 950,168 19. 241, 670 5 03 101,907,734 19, 784, 725 5 15 110,345,174. 20, 327, 780 5 42 138,534,480 20, 780, 835 6 60 133, 870,. 918 21, 413, 890 6 25 1.34,768,57421, 956, 945 6 13 163,186, 510 23,191, 876 7 03 194, 526, 639 23, 887,'632 8 14 195,656,060 24, 604, 261 7 95 250, 420,187 25, 342, 388 9 88 279, 712,187 • 26,102, 659 10 71 233, 020, 227 K 26, 885, 738 8 67 298, 261, 364 27. 692, .310 10 77 336, 914, 524 28; 523, 079 11 81 251, 727, 008 29, 378, 771 . 8 57 317, 87.3, 0.53 30,260,134 10 50 335, 233, 232 271, 326, 344 258, 487, 585 236, 445, 664 , 309, 447, 705 , 203, 949,445 S. B. COLBY, Register. TREASURY DEPART.MENT, Register's Office, October 31, 1865. 284 REPORT ON T H E FINANCES. No. 22. Statement of the value of domestic inoduce and foreign merchandise, exclusive of specie, exported annually f o r fiscal years from 1821 to 1865 inclusive. ' Value of exports. exclusive of specie. Fo feign merchandise. Year ending— Breadstuffs and provisions. Total of domestic produce. Free of duty. Dutiable. Aggregate value of exports. Total. Specie and bullion exported. September 30, 1821 $12, 341, 901 $43, 6n,894 $286, 788 $10, 537, 731 $10, 824, 519 $54, 496, 413 $10, 477, 969 1822 13, 886, 856 49, 874, 079 374, 716 11,101, 306 11, 476, 022 61, 350,101 10, 810,180 1823 13, 767, 847 47,155, 408 1, 323, 762 19, 846, 873 21,170, 635 68. 326, 043 6,372,987 1824 15, 059, 484 .50, 649, 500 1 100, 530 17, 222, 075 18, 322, 605 6%, 972,105 7, 014, 552 1825. 11, 634, 449 66, 944, 745 1, 098,181 22, 704, 803 23, 802, 984 90, 747, 729 8, 787, 659 1826 11, 303, 496 52, 449, 855 1, 036, 430, 19,404,504 20, 440, 934 72, 890, 789 4, 704, 533 1827 11, 685, 556 57, 878,117 813, 844 15, 617, 986 16, 431, 830 74, 309, 947 8, 014, 880 1828 11, 461,144 49, 976, 632 877, 239 13,167, 339 14, 044, 578 64, 021, 210 8, 243, 476 1829 13,131, 858 55, 087, 307 919, 943 *11, 427, 401 12, 347, 344 67, 434, 651 4, 924, 020 1830 12,075,430 58, 524, 878 1, 078, 695 12. 067,162 13,145, 857 71, 670, 735 . 2,178,773 1831 17, 538, 227 59, 218, 583 642, 586 12; 434, 483 13, 077, 069 72, 295, 652 9,014,931 1832 12, 424, 703 61,726 529 1, 345, 217 18, 448, 857 19, 794, 074 81, 520, 603 5, 656, 340 1833 14, 209,128 69, 950, 856 5,165, 907 12, 411, 969 17, 577, 876 87, 528, 732 2, 611, 701 1834 11, 524, 024 80, 623, 66210, 757, 033 10,879,520 21, 636, 553 102, 260, 215 2, 076, 758 1835 12, 009, 399 100, 459, 481 7,012,666 7, 743, 655 14, 756, 321 115, 215, 802 6, 477, 775 1836 10,614,130 106, 570, 942 8, 534, 895 9, 232, 867 17, 767, 762 124, 338, 704 4, 324, 336 . 1837 9, 588, 359 94, 280, 895 7, 756,189 9, 406, 043 3 7,162,232 111, 443,127 5, 976, 249c 1838 9, 636, 6.50 95, 560, 880 4,951,306 • 4, 466, 384 9, 417, 690 104, 978, 570 • 3, 508, 046 1839 14,147, 779 101, 625, .533 5, 618, 442 5, 007, 698 10, 626,140 112, 251, 673 8, 776, 743 1840 19, 067, 535 111, 660, 561 6, 202, 562 5, 805; 809 12, 008, 371 123, 668, 932 8, 417, 014 1841 17,196,102 103, 636, 236 3, 953, 054 4, 228,181 8,181, 235 111,817,471 10, 034, 332 1842 16, 902, 876 91, 798, 242 3,194, 299 4, 884, 464 8, 078, 753 99, 876, 995 4, 813, 539 Nine months 11, 204,123 77, 686, 354 1, 682, 763 3, 456, 572 5,139, 335 82, 825, 689 1, 520, 791 to June 30, 1843 Year ending June 30, 1844 17, 970,135 99, 531, 774 2, 251, 550 3, 962, 508 6, 214, 058 105, 745, 832 5, 454, 214 1845 16, 743, 421 98, 455, 330 2, 413, 050 5,171, 731 7, 584,v781 106, 040, 111 8, 606, 495 1846. 27, 701, 921 101, 718, 042 2, .342, 629 5, 522, 577 7, 865, 206 109, 583, 248 3,905,268 1847 68, 701,121 1.50, 574, 844 1, 812, 847 4, 353, 907 6,166. 754 156, 741, 598 3,907,024 1848 37, 472, 751 130, 203, 709 1, 410, 307 6, 576, 499 7, 986, 806 138,190, 515 15, 841, 616 . 1849 38,155, 507 131," 510, 081 2, 015. 815 6, 625, 276 8, 641, 091 140, 351,172 5, 404, 648 1850 26, 051, 373 134, 900 233 2, 099,132 7, 376, 361 9, 475, 493 144, 375, 726 7, 522, 994 1851 21, 948, 651 178, 620,138 1, 742,154 8, 552, 967 10, 295,' 121 188, 915, 259 29, 472, 252 1852 25, 857, 027 154, 931,147 2, 538,159 9, 514, 925 12, 053, 084 166, 984, 231 42, 674,135 1853 32, 985, 322 189, 869,162 2, 449, ,539 11,170, 571 13, 620,120 203, 489, 282 27, 486, 875 1854 65, 941, 323 215,156 304 3,210,907 18, 437, 397 21, 648, 304 236, 804, 608 41, 436, 456 1855 38, 895, 348 192, 751,135 6, 516, 550 19, 641, 818 26,158, 368 218, 909, 503 56, 247, 343 1856 77,187, 301 266, 4.38, 051 3,144, 604 11, 636, 768 14, 781, 372 281, 219, 423 45, 745, 485 1857 74, 667, 852 278, 906, 713 4, 325, 400 10, 591, 647 14, gfl7,047 293, 823, 760 69,136, 922 1858 50, 683, 285 251,351,033 5, 751, 850 14, 908, 391 20, 660, 241 272, Oil, 274 52, 633,147 1859 38,305,991 278, 392, 080 5,429,921 9, 080, 050 14, 509, 971 292, 902, 051 63, 887, 411 1860 45, 271, 850 316, 242, 423 5, 350, 441 11, 983,193 17, 333, 634 333, 576, 057 66, 546, 239 1861 94, 982, 695 204, 899, 616 2, 667, 466 8, 239, 360 10, 906, 826 215, 806, 442 28,164, 835 1862 119, 441, 596 182, 024, 868 2, 3.54, 818 8, 671, 6.59 11, 026, 477 193, 051, .345 36, 887, 640 1863 143, 772, 421 249, 891, 436 1, 631, 605 7, 444,177 9, 075, 782 258, 967, 218 63, 392, 036 1864 110, 360, 840 217, 385, 571 2, 959, 287 12, 249, 218 15, 208, 505 232, 594, 076 69, 390, 485 1865 105, 254, 620 254, 381, 481 4,411,621 23, 455, 837 27,867,458 282, 248, 939 54, 448,184 ' • TREASURY DEPARTMENT, Register's Office, October 31j-1865. S. B. COLBY, Register. No. 23. Statement'showing the exports of staple productions, breadstuffs, provisions, oils, ^ c , f o r the fiscal years ending June 30, 1860, 1861, 1862, 1863, 1864, and 1865. Articles. 'Wheat bushels Wheat'flour barrelsIndian corn bushels. Corn meal barrels. R y e and other grains R y e and other meals bcirrelsB r e a d or biscuit Rice Beef ' Butter pounds. Cheese : poundsPork H a m s aud bacon pounds. Lard pouncfs L a r d oil gallons Tallow pounds. Candles poundsSoap pounds Fish, pickled Fish, dry cwt. Oils, whale and sperm gallons. Oils, coal and petroleum, .gallons. Spirits, distilled.. .• gallons. Tobacco, in leaf hog.sheads. Tobacco, manufactured . . p o u n d s . Cotton pounds 1, Coal tons. Clover-seed bushel Hops pounds. Hides Ice tons Animals, living Wool pounds 1859-'60.. ' 4,155,153 2,611,596 3,314,15.5 233, 709 11, 432| 7,640,914 1.5, 515, 799 22o, 844, 610 40,289, ,539 60, 209 35,269,535 5, 033, 335 6, 852, 485 219, 628 2, 275, 608 $4, 076, 704 15, 448, 5071 2, 399, 808 912, 075 1, 058, 304| 48,1721 478, 740 2, 567, 399 2, 674, 354 1,144, 321 . 1,565,630 3,132, 313 2, 273, 768 4, 545, 831 55, 783 1, 598,176 760, .528 494, 405 191, 634 690, r-~ 2, 326, 6361 1860-'61. 1861-'62. 31, 290,133 $38, 365, 4, 327, 6311 24, 683, 10, 686, 0391 6, 894, 694, 203, 889' 1,124, 14,143 55, 429, 1, 382, 3,67.5, 2,3.55, 15, 531, 381 32, 370, 3121 3, 322, 2, 622, 50, 296, 3821 4,851, 4, 729, 47, 908, 911 81, 85, 6761 2, 942, 29, 718, 6641 826, 5, 025, 6671 455, 7, 207, 240 244, • 636, 219, 5151 2, 709, 2, 542, 385 289, 572 542, 573, 882,033 27, 534, 904, 898 10, 387, 253, 570 778, 2, 364, 54, 14, 463 490, 156, 2, 017, 691,247 4,164, 052, 678 2, 715, 3, " " 212, 786 10, 290, 573, 307| 10, 004, 239,1 148, 773, 768| 4, 026, 100, 029 991 986,! 636, 330, 712. 2.50,83 91 ;, 347, 281 2, 248, 2, 313, 1, 461, 4.38 4,098,7301 6, 543, 777 173,844 15, 906. 547 168, 469 13, 784, 3, 383; 428 15,133, 5901 2, 842, 17, 737, 2321 767, 686, 338 191, 806, 555 307, 528, 489 34, 053, 187, 059 740, 783 160, 047 613, 116, 574 596, 919 200, 4 L7 1, 063, 273, 257 32, 866 8, 837,173 2, 006, 1, 036, 260 ' 676, 183,134 172, 49,153 44, 753 640, 1, 855, 091 246, 389, 5121 '868," 875! 1, 055, 928 7, 221, 116, 4,110, 5, 064, 213, 66, 24, 851, 1862-'63. 160, 390, 119, 257, 1863-'64. 414 055 476 948 680, 662 543,252 076, 789 262, 347 8,684 6, 999 172, 415 045, 054 795, 492 733,137 243, 609 336, 596 259, 063 792, 754 838,353 097, 664 7.59, 485 292,144' 439, 536! 015, 375 .578, 580 040, 382 228, 234 i, 090, 305| 874 2, 622, 437 7, 396, 925 723 12, 325, 356 118. 750 802 1, 076, 644 7, 070,172 504 1,180,113| 11, 384, 986 837,117 186, 960 0461 389, 5541 064 295, 255 246 663, 308 8, 864, 081 518, 687 182, 667 48, 390| 46, 538 624, 810 'i,*i53,'; 296, 225 '355,'722 192, 267, 192, 545, 113, 587, 10, 830, 173, 39, 850, 337 471' 2801 037 206 938 534' 0211 748 805 47, 470 155, 482 1864-'65. 430, 2951 4.58, 964 321, 5261 349, 688 998,227 37, 9911 656, 408| 83, 244 019, 7.33 121, 365 .634; 515 820, 648 303, 729 129, 533 376, 682 191,743 046, 406 770, 601 .507, 719 967,136 735, .575 771,292 850, 734 856, 329 633, 366 044, 840 207, 802 501,175 216, 965] 303, 811 277, 4211 322, 534 66, 358 9, 937,152 $19, 397,197 2,659,542 27,222,031. 2, 812, 726 3, 679,133 199, 419 1, \ m , 886 825, 986 3, 935 32, 438 771. 952 63, 430 3, 304, 771 21, 388, 275 7, 234,173 53, 089, 468 11, 684, 927 6, 843,135 45, 940, 712 10, 521, 702 44, 342, 295 9,107, 435 99, 2.50 1.55, 4.54 30, 622, 865 4, 979,135 5, 018, 312 1, 259,168 7, 327, 834 983, 477 629. 966 157, 273 1,107, 767 1, 344, 733 2, 327, 817 25, 724, 539 16, 548, 969 1, 286, 356 970, 383 161, 082 41, 592,138 7,294,213 3, 439, 979 6, 607,186 5, 720, .549 134, 445 1, 348, 371 - 36,157 446, 845 3, 662, 734 1, 348, 263 1, 023, 598 225, 825. 59, 927 425, 224" 254, 721 '466,'i82 H O o S. B . COLBY, Register. TREASURY D E P A R T M E N T , Register's Office, October 31, 1865. to 00 to No. 24. 00 a:) Statement exhibiting the vahce of leading articles of manifacture exported during the fiscal years ending June 30, 1847, to June 30, 1865, respectively. , 1847. Articles?. Ashes Beer and ale . Books . . . . . . . Boots and shoes Bread and biscuit Cables and cordage Candles, spermaceti tallow, adamantine, and all other Carriages, "wagons, a n d cars Chocolate Clothing Combs and buttons Copper and brass manufactures: chandeliers and gas Cotton manufacture.s": piece goods, brown piece goods, printed twist, y a r n and thread all other manufactures Drugs, medicinal. E a r t h e n and stone w a r e Fire-engines a n d a p p a r a t u s . . . Glassware '. Gold and silver manufactures . Gunpowder Hats H e m p manufactures, not cordage House furniture ' ludia-rubber manufactures Iron, pig, bar and nails castings .J all other manufactures of iron and i^teel... Lead, a n d manufactures of lead and of p e w t e r . Leather, common morocco, a n d other fine.. Lime, cement, and bricks ' Lumber, boards and other , masts, spars, and h e w n timber Marble and stone manufactures Musical instruments Oils, lard for FRASER liuseed Digitized -. , -^. T •. fixtures. : 1848. $618, 000 68,114 44,-751 93,140 5.56, 266 27, 054 191,467 404, 500 75, 389 1, 653 47,101 17, 026 64,980 \, 345, 902 290,114 108,132 335, 375 165, 793 4,758 3,443 71,155 4,268 88, 397 59, 536 5, 782 225, 700 $466, 477 78, 071 75,193 135, 000 619, 096 29, 911 186, 839 420, 000 89, 963 2,207 574, 834 16,461 61, 468 4, 866, 559 3.53, 534 170, 633 327, 479 210, 582 8,512 7,686 76, 007 6,241 125, 263 55, 493 6, 713 297, 358 168, 817 . 68, 889 929, 778 138, 675 150, 676 29, 856 17, 623 ., 292, 781 73,181 11, 220 16, 997 225, 700 6,701 154, 036 83,188 ., 022, 408 92, 017 59, 095 16, 483 24,174 .,.483. 433 309, 623 22, 466 38, 508 297, 358 11,066 1849. 1850. $515, 603 . $572,870 51, 320 52, -521 94, 427 119, 475 113, 296 150, 000 364, 318 334,123 41, 636 51, .357 159, 403 260,107 420, 000 420, 000 95, 923 95, 722 1,941 2,260 75, 945 207, 632 23, 987 38,136 • 66, 203 105,060 3, 955,117 3, 774, 407 469,777" 606, 631 92, 555 17, 405 415, 680 335, 981 220, 894 334, 789 10, 632 15, 644 548 3,140 101, 419 136, 682 4,502 4, ,583 131, 297 190, 352 64, 967 68, 671 5, 5.58 11, 776 237. 342 - 278,025 149, 3.58 60,175 886, 639 43, 394 38, 478 9,427 8,671 810, 344 114, 469 20;282 23, 713 237, 342 7, 797- 154, 210 79, 318 1, 677, 792 35, 479 43,598 9,800 16, 348 907, 827 189,188 34, .510 21, 634 278, 025 13, 488 1851. 1852. 1853. 1854. $649, 091 57,975 1.53, 912 382, 676 254, 286 52, 054 195, 916 329, 732 199, 421 3,255 1,211, 894 27, 334 91, 871 5,571,576. 1, 006, 561 37, 260 625, 808 351, 585 23, 096 9, 488 18.5, 436 68, 639 154,257 103, 768 8, 023 362, 830 §507, 673 48, 0,52 217, 809 300, 000 318, 899 62, 903 143, 098 401, 334 • 172,445 3,267 250,228 , 28,833 103,039 6,139, 391 926, 404 34, 718 571, 638 263, 852 18, 310 16, 784 194, 634 20,332 121, 580 80, 453 13, 622 430.182 $334, 321. 64,677 142, 604 440, 000 454, 020 ^ 10.3,216 112, 600 422, 031 184, 497 10, 230 239, 733 31, 395 108, 205 6, 926, 485" i, 086,167 22, 594 733, 648 327, 0,73 53, 685 9, 6.52 170, 561 11, 783 180,048' ° 91, 261 1.6, 784 714,556 $322. 728 .53, 503 187, 335 541,110 495,340 194, 076 77, 991 564, 930 244, 638 12, 257 234, 388 37; 684 92,108 4,130,1^ 1,147, 786 49, 315 423, 0 ^ 454, 789 34, 525 6, 597 229, 476 1,311,513 212, 700 176, 404 79, 717 763,197 215,6.52 164, 425 1, 875, 621 28,170 76,162. ' . 13,309 22, 045 1, 685,190 188, 716 41, 449 ^ 55,700 362,830 18, 000 118, 624 191, 388 , 993, 807 51,185 128,708 18, 617 13, 539 ., 473, 522 270. 036 57,240 67, 733 430,182 14, 981 181,998 220, 420 \ 097, 234 19, 604 233, 708 6,448 32,625 923, 743 407, 777 '47, 628 52, 397 714,556 15, 468 308.127 459, 775 3, 472, 467 43, 352 352, 613 17,018 33, 314 3,115,178 453, 376 88, 327 126.128 763,197 28, 609 1855. $448, 499 45, 069 207, 2i8 763, 539 657, 783 315, 267 136, 463 699,114 290, 525 2, 771 233, 801 32, 049 690, 766 2, 907, 276 2, 613, 655 336, 250 788,114 32,119 . / 14, 829 204, 679 9,051 , 356, 0.51 177, 914 36, 508 803, 960 1, 409,107 288, 437 306. 439 3,158, 596 19, 531 288, 867 36, 045 ' 57, 393 677, 659 306, 643 168, 546 . 106,857 82, 945 49, 580 W w ^ o w H O ^ H w M O Ul petroleum and coal . . Paints and varnish P a p e r and stationery Printing presses a n d t y p e . Saddlery : Soap Spirits,, alcoholic, from grain all other Spirits of turpentine Staves, shooks and heading • Sugar, b r o w n .• refined ^.. Tin w a r e . . . ' Tobacco, manufactured, i^cigars and snuff included). T r u n k s a n d valises Umbrellas and parasols : Vinegar AA^ax .: W o o d manufactures, not stated . U n e n u m e r a t e d articles Total. 54,115 88, 731 17, 431 13,102 202, 298 67, 781 293, 609 491, 409 850,000 25, 483 124, 824 6,363 658, 950 5,270 2,150 9, 526 161, 527 495, 924 136, 651 50, 739 78, 307 30, 403 27, 435 250, 223 90, 957 269, 467 320, 338 1, 050, 000 8,891 253, 900 12, 353 568.435 6,126 2,916 13, 920 134, 577 2, 042, 695 1,156, 780 55,145 86, 827 28, 031 37, 276 207, 280 67,129 288, 452 140, 259 1, 000, 000 24, 900 129, 001 1.3,143 613, 044 5,099 800 14, 036 121, 720 1, 697, 828 1, 427, 902 67,597 99, 696 30,242 20, 893 244, 963 48, 314 268, 290 631,128 1, 500, 000 23, 037 285,056 13,590 648, 832 10, 370 3,395 11,182 118, 055 1, 948, 752 3, 933, 613 19,249,896 16,116,400 15, 414,2.22 • 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, 915 • 122, 835 2, 076, 395 3, 941, 239 85, 369 119, 535 47, 781 47, 937 258, 720 48, 737 323, 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, Oil, 033 83, 020 122, 212 32, 250 48, 229 259, 331 141,173 329, 381 347, 492 1, 500, 000 33, 854 375, 780 22, 988 1,671,500 27,148 6,183 • 20, 443 113, 602 2, 294,122 3, 880, 964 121,823 192, 239 33, 012 53, 311 323, 627 282,919 809, 965 1, 055, 720 1, 850, 000 220,256370, 488 • 30,750 1, 551, 471 23, 673 11, 658 16, 945 87,340 2, 837, 270 5, 327, 308 27, 317,107 25, 284,123 29, 255,104 36. 380, 397 163, 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 35, 999, 387 o H O S '^ o Ul to QO GO CO No. 2i.—Statement exhibiting the vahie qf leading articles of manifacture, 8fc.—Gontinued. Articles. Ashes Beer and ale. Books. Boots and shoes o " Bread and biscuit Cables and cordage Candles, spermaceti'.., tallow, adamantine, and all other Carriages, wagons, and cars • Chocolate Clothing Combs a n d buttons Copper and brass manufactures: chandeliers and gas fixtures Cotton manufactures: piece goods, brown piece goods, printed twist, y a r n and thread all other manufactures Drugs; medicinal E a r t h e n and stone w a r e Fire-engines and a p p a r a t u s . •- -. Glassware. G51d and silver manufactures Gunpowder : Hats H e m p manufactures, not cordage House furniture India-rubber manufactures Iron, pig, bar, and nails castings all other manufactures of iron and s t e e l . . . Lead, and manufactures of lead and of pewter Leather, common morocco, and other fine Lime, cement, and bricks L u m b e r , boards and other masts, spars, and h e w n timber Marble and stone manufactures Musical instruments Oiks,, lard linseed 1857. 1858. 18.59. 1860. 1861. 1862. 1863. $429, 428 45, 086 202, 502 1, 060, 967 497, 741 367,182 48, 449 766, 588 370, 259 1,476 278, 832 32, 653 $696, 367 43, 732 277, 647 813, 995 563, 266 286,16.3 35,121 677, 398 476, .394 1,932 333, 442 39, 799 $554, 744 59, 532 209, 774 663, 905 472, 372 212, 840 66, 012 628, 599 - 777,921 2,304 210, 695 ;• 46, 349 $643, 861 78, 226 319, 080 820,175 512, 910 320, 435 46, 278 671, 750 655, 600 2,444 470, 613 46,007 $822, 820 53, 573 278, 268 782, 525 478, 740 246, 572 51, 829 708, 6'99 816, 973 2,593 525,175 23, 345 $651, 547 39, 558 250, 481 780, 016 429, 709 256, 271 143, 907 • 683,048 473, 360 2,1.57 462, 554 •32, 792 $457, 049 54, 696 215, 231 721, 241 490, 942 199, 699 64, 481 836, 849 519,175 . 4,288 472, 924 . 14, 221 $513, 704 129,176 222, 045 1, 329, 009 582, 268 409, 050 76, 946 1,110, 918 764, .547 1,686 9.50. 451 46, 036 $467,192 118, 451 258, 534 1, 282, 314 656, 408 540. 439 277. 940 986, 083 743 340 5, 307 574,016 62, 716 534, 846 4, 616, 264 1, 966, 845 607, 0.54 3, 715, 339 1, 785, 685 1, 985, 223 1, 782, 025 2, 069,194 1, 048, 246 1, 518, 236 2, 320, 890 1, 664,122 1, 785, 595 3, 356, 449 2, 375,184 1, 377, 677 2, 215, 032 1, 098, 546 587, 500 729, 689 1, 026, 038 324, 277 630, 558 324, 473 106, 878 244, 562 384, 200 1, 066, 294 66, 696 29, 088 216, 439 6,116 644, 974 226, 682 26, 035 982, 042 1,093,538 286, 980 288, 316 3, 585, 712 33,140 252, 344 , 5,765 64, 297 • 803,684 234, 969 162, 376 133, 517 161, 232 57,190 614,153 886, 909 34, 256 21, 524 179, 900 15, 477 398, 244 254, 208 .34, 753 870, 448 643, 512 397, 313 289, 967 4,197, 687 63, 442 497, 714 2,119 68, 002 638,406 516,735 111, 403 127, 748 92, 499 54,144 1, 800, 285 4, 477, 096 796, 008 681, 278 47, 261 36, 783 3, 213 7, 220 2.52, 316 2.1.4, 608 35, 947 26, 386 371, 603 36.5,173 216, 704 126, 525 89, 092 18, 878 932, 499 1,067,197 313,379 198, 827 205, 9.31 257, 662 464, 415 128, 6.59 4, 059, 528 5,117, 346 75, 446 57, 357 605, 589 499, 718 41, 465 13. 099 160,611 103, 821. 1, 240, 425 1, 001, 216 292,163 , 367,609 112, 214 138, 590 155,101 97, 775. 50, 793 60, 958 .34,194 48, 22.5 5, 792, 752 1,115. 455 65. 086 9.948 277, 948 164, 846 467, 772 211, 602 27, 814 1, 079,114 240,841 246,1.54 282, 848 5,174, 040 96; 527 674, 309 .19,011 154, 045 3, 483, 038 231, 668 376,239 129, 653 55, 783 26, 799 4, 466, 840 1,163, 895 40, 524 7,940 410,131 102,112 347,103 158, 926 43, 262 840, 377 193, 811 320. 272 77,030 5, 583, 352 36, 991 555,977 7,507 108, 210 2, 534, 928 97, 875 199, 404 153, 297 81, 783 27, 982 894, 776 i;629, 275 1,951, ,576 1, 955,102 1, 554, 420 1,490,376 88, 244 65, 808 . 32,108 9,706 14, 222 36, 230 790,174 523, 906 998, 569 58, 012 130, 828 165, 894 40,601 101, 803 48, 208 178 002 132, 727 3.59,183 89,103 31, 940 -123, 656 942, 454 1, 378, 755 1,282,008 143, 856 247, 630 268, 806 259, 852 451, 421 564, 962 54,671 76,516 56, 959 4, 212, 448 . 5, 957,193 3, 465, 293 49,129 36,166 53, 243 634, 574 . 288,348 389,007 21,108 13,049 18, 719 133,307 83, 385 99, 313 3,178, 735 3, 726, 768 3, 810, 654 7,936 87, 289 138, 521 138, 428 202, 032 195, 442 149,103 371,542 152, 026 983, 349 - 376,682 148, 056 29, 861 • 80, 997 20, 893 $727,229 163.151 390,236 2, 023, 210 771, 952 972, 348 8,045 1, 251,123 1, 275, 7.57 11,304. 1, 456, 310 74, 887 307, 480 146, 538 618, 223 2, 558, 876 1. 403, 839 ; 87,9,57 28, 637 1, 245, 588 84, 707 30, 733 443, 223 119, 738 2,115,638 280,106 1, 076, 823 61, 058 4, 296, 888 • 158,088 517, 71.7 150. 828 146, 259 6, 435, 790 209.603 184, 512 270, 511 155, 454 110,1.56 o H O H t?3 petroleum and coal Paints and varnish P a p e r and stationery Printing presses and t y p e Saddlery Soap S p m t s , alcoholic, .from grain _ all other •-^ Spirits of turpentine ' ^ Staves, shooks a n d heading hj Sugar, b r o w n refined Tin w a r e Tobacco, manufactured, (cigars and snuff included) . T r u n k s and valises Umbrellas and parasols Vinegar '. Wax W o o d manufactures, not stated U n e n u m e r a t e d articles Total. 217,173 . 20.3,017 67,519 31, 249 434,176 500. 945 1, 424. 635 839, 048 404,145 360..444 1.3, 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,-458,55337, 748 • 6,846 30, 788 91, 983 3,158, 424 3, 484, 870 131,217 229, 991 106, 498 55,280 305,/704 476, 722 1, 517.123 1, 089, 282 1, 975, 852 375, 062 200, 724 24,186 2, 410, 224 59, 441 ^ 6,339 24, .336 85, 926 2, 234, 67& 2, 804, 526 36, 612, 053 36, 655, 296 35, 853, 693 1,8JS4,281 185, 068 299, 857 68, 868 58, 870 466, 215 273, 576 949, 635 1, 306, 035 2, 410, 334^ 169, 935 377, 944 39, 289 3, 402, 491 42,153 4,837 35, 1.56 94, 850 2, 339, 861 2, 465, 653 223, 809 285, 798 157,124 71, 332 494, 405 311,595 1.149. 843 1, 916, 289 2, 365, 516 . 103,'244 301,674 39, 064 3, 372, 074 50, 184 4,862 41, 368 131, 803 2, 872, 641 2, 397, 445 258, 065 264,114 348, 400 399, 793 106, 562 , 169,147 61, 594 67, 759 4.55, 966 636.049 868. 0.54 328, 834 1, 445, 331 2, 293, 603 1,192, 787 54,691 1, 9.59, 392 2, ,590. 649 378. 543 90, 022 287. 881 147, 397 36, 279 62. 286 2,823, 867 1, 068, 730 40. 922 50, 771 1,271' 553 38, 523 29, 701 94, 495 47, 383 2, 461, 215 1,823,149 2, 589, 528 2,896,361, 436, 942 593, 518 206,138 157. 711 736, 524 1,390, 610 2, 014, 962 143, 777 4, 260, 076 31, 497 361, 034 41,558 3, 384, 544 80,780 3,123 34, 431 80, 899 2,^78, 049 6, 808, 464 10,-771,292 269. 430 542,610 157, 095 119,571 770, 601 142,196 708, 538 87, 863 4, 947, 890 64,994 258, 952 45, 056 3, 618. 837 109, 532 „6,979 40, 347 170,418 647, 742 683,107 16, .548, 265, 716 766, 428 295, 205 217, 312 , 983, 477 198, 523 771. 860 95, 747 6, 275,967 20, 617 284, 946 100, 872 3,439, 979 207, 945 11, 975 46, 100 261, 381 858, 236 ' 391,339 39, 934, 373 48, 090, 640 43,190, 497 33, 565. 277 50, 997, 989 45, 472 241 S. B . C O L B Y , Register. T R E A S U R Y D E P A R T M E N T , Register's Office, October 31, 1865. o H O H m (72 to CO 290 REPORT ON THE FINANCES, No. 25. Statement exhibiting the amount of tonnage of the United States annually from 1789 to 1865, inclusive; also .the registered, 'enrolled, and licensed tonnage employed in steam navigation in each year. ^ Year ending— • Reg'istered • Registered Enrolled and Enrolled and Total tonsail tonnage. steam ton- licensedsaii licens'd steam nage. nage. tonnage. tonnage. \ December 31,1789 . 1790.... 1791 1792.... 1793 1794.... 1795.... ^796.... 1797 . . 1798 1799.... 1800.... 1801 J802 1803 1804.... 1805.... 1806.... 1807.... 1808 1809.... 1810 1^511.... 1812 1813 1814 1815 1816 1817 1^18.... 1819.... 1«20.... 1821 1822.... 1823.... 1824.... 1825 18.26.-.. ^1827.... 1828.... 1829.... . 1830.... 1831.... 1832.... 1833...1834.... September 30,1835.... J ^ 1836.--. 1837.... 1838...: 1839.... 1840---. 1841 1842.... Tons. 123,893 346,254 362,110 411,438 367,734 438,863 529,'47l 576,733 597,777 603,376 662,197 559, 921 632,907 560,380 597,157 672,530 749,341 808,265 848, 307 769, 054 910,059 984,269 768,852 760, 624 674,853 674,633 854,295 800,760 800,725 606,089 612,930 619,048 6 J 9,896 628,150 639,921 669,973 700 788 737,978 747,170 812, 619 650,143 575, 056 619,575 686,809 749,482 857,098 885,481 897,321 809,343 819,801 829,096 895,610 945,057 970,658 Tons. 1 ^ / ' 1,419 877 . 1:^1 5-15 • 340 340 454 1,104 2,791 5,149 , 4,155 746 4,701 Tons. Tons. Tons. 77,669 201,562 132,123 274, 377 139,036 502,14^ 153, 019 564, 457 153,030 . 520,764 628,618 189,755 218, 494747,965 255,166 831, 899 ,279,136 876 913 294, 952 898 328 277,212 939,409 302,571 972,492 314,670^ 947,577 331,724 892,104 352,015 949,172 369,874 1,042,404 391,027 1,140,368 400,451 • 1,208,716 1,268,584 420,241 473 542 1 242,596' 1,350,281 440,2.22 1 424 748 449 515 1,232, 502 463,650 1,269 997 509,373 1 166,629 491 776 1,159,210 484,577 513,833 .-.'......... '1,368,128 1,372,219 571,459 1,399,912 590,187 619,096 1,225,185 1,260,751 647, 821 661,119 1,280,167 679,062 1,298 958 \ 1,324 699 696,549 24,879 671 766 1 336 565 21,610 697,580 1,389,163 23, 061 1 423 112 699 263 34, 059 1,534,191 762,154 '40,1.98 1,620,608 833, 240 - 39,418 1,741,392 • 889,355 "54, 037 1,260,798 556,618 63,053 552,248 1,191,776 613,827 33, 568 1,267,847 66J, 827 90,633 > 1,439,450 754,819 101,305 1,606,151 778, 995 122,474 1,758,907 816,645 122,474 1,824,940 839,2.26 145,102 1,8.22,103 932,576 153,661 1,896,684 982,416 190,632 1,995,640 1,062,445 199,789 2,-096, 479 1,082,815 ^ 198', 154 2,180,764 1, 010,599 174,342 2,130, 744 . 892,072 224, 960 2,092, 391 REPORT ON THE FINANCES.^ 291 No. 25.—Statement exhibiting the amount of tonnage, h^c.—Contmued. Year ending— ' June Registered Enrolled and Enrolled and Total ton-' Registered sail tonnage. steam ton- licensed sail licens'd steam nage. . nage. tonnage. tonnage. ' Tons. 30,1843-... 1,003,9.32 1844.... 1,061,856 1845.... 1,088,680 1846-..- 1,123,999 1847:.-- 1,235,682 ' 1848---- 1,344,819 ' 1849-..- 1,418,072 1850---. 1,540,769 1851.-.. 1,663,917 1852.... 1,8.19,774 1853.... 2, 013,154 1854.... 2,238,783 1855.... 2, 440, 091 1856.... 2,401,687 1857.... 2, 377, 094 1858--.- > 2,499,742 > • 1859--.. 2, 414, 654 I860-... 2,448, 941 1 8 6 1 . . . . 2„540,020 18621..- 2,177,253 1863.... 1,892,899 1864.--. 1,475,376 *1865,01d 1, 022, 465 • * '' New 482,109 Tons. Tons. Tons. 5,373 9J7,804. 231,494 6,909 946,060 265,270, 6,492 1,002,303. 319, 527 6,287 1,090,192 341,606 5,631 1,198,523 399,210 16,068 1,381, 332 411,823 20,870 ,1, 453,459 441,525 44,429 1,468,738 ' 481,005 62,390 1,524,915 521,217 79,704 1,675,456 563,536 90,520 1,789,238 514,098 95,036- 1,887,512 '581,571 115, 045 2,021,625 655,240 89,715 1,796,888 ,583, 362 '86,873 1,857,964 618,911 78, 027 2,550, 067 • 651,363 92,748 1,961,631 676,005 97,296 2, 036,990 770,641 102,608 1,122,589774,596 113,998 2,224, 449 596, 465 133,215 2,660,212 439,755 106,519 2,550,690 853,816 69,539 1,866,594 558,189 28,469 724,901 344,515 Tons. 2,158, 603 2,280, 095 2, 417, 002 2,562,084 2,839, 046 3,154, 042 3,334,016 3,535,4.54 3,772, 439 4,138, 440 4, 407, 010 4,802,902 5,212, 001 4,871,652 4,940,842 5,049,808 5,145, 038 5, 353,868 5,539,813 5,112,165 5,126, 081 4, 986,401 3, 516,787 1,579,694 * Admeasurement, S; B. COLBY, Register. TREASURY DEPARTMENT, Register's Office, October 31, 1865, 292 REPORT ON THE FINANCES. No. 26. Statement showing the amount o f moneys expended, a t each custom-house in the United, States d u r i n g the fiscal 'year ending J u n e 30, 1865, p e r act of M a r f h 3, 1849. Districts. ' Passamaquoddy, Maine,(c) Machias, Maine Frenchman's Bay, Maine,(c) Penobscot, Maine Waldoborongh. Maine Wiscasset, Maine Bath, Maine Portlaod and Falmouth, Maine Saco, Maine -. Kennebunk, Maine York, Maine Belfast, Maine Bangor, Maine Portsmouth, New Hampshire Vermont, Yermont Newburyport, Massachusetts •Gloucester,, Massachusetts Salem and Beverly, Massachusetts Marblehead, Masisachusetts Boston&Charlestovvn, Massachusetts, (^/.) .Plymouth, Massachusetts Fall River, Massachusetts ... Barnstable, Massachusetts .'. New Bedford, Massachusetts Edgartown, Massachusetts ^ Ntintucket, Massachusetts . - r '--Providence, Rhode Island Bristol and Warren, Rhode Island ;Newport, Rhode Island, (c) Middletown, 'CoDuecticut - - New London, Connecticut NFew Haven, Connecticut •Fairfield, Connecticut.'. , Stonington, Connecticut -Genesee, New York <Oswego., New York ...^ ^ ^.Niagara, New York . . . : Butfalo Creek, New York,(/) Oswegatchie, New York ,". . Sag Harbor, New York .New Yoisk, ]S[ew York,(^) Champlain, New York :. Cape Vincent, New York >Dunkirk, New York. Birdstown, New Jersey Burlington, New Jersey JPerth Amboy, New Jersey ? ' Great Egg Plarbor, New Jersey Little Egg Harbor, New. Jersey Newark, New Jersey Camden, New Jersey Philadelphia, Pennsylvania,(/^) Erie, Pennsylvania Pittsburg, Pennsylvania Delaware, Delaware Baltimore, Maryland,(a) Annapolis, Maryland Oxford, Maryland Amount. Washington Long . . Stephen Longfellow. Isaac H. Thomas . -. SethK. Devereux... 5. S. Matble Erastus Foote .--.... Roland Fisher, Israel Washburn, jr.. 6. B Chadbourne .N. K. Sargent." J. S. Putnam Truman Plarmon..'. William P. Wingate Joseph B. Upham . William Clapp.. - --- -• Enoch G. Currier... William A. Pew Robert S. Rantoul . . William Standly John Z. Goodrich... (Thomas Loring Charles Almy Charles F. Swift..-. Lawrence Grinnell.. John Vinson . . - ^-.. Alfred Macy Charles Anthony William R. Taylor.. SethW. Macy Origen Utley EdAvard Prentis James F. Babcock.. Silas C. Booth H. N. T r u m b u l l . . . P. M. Crandall Andrew Van Dyck.. Franklin. Spalding .. Charles D. Norton .. David M. Chapin... John Sherry Simeon Draper Hiram Dunn John W. Ingalls George M. Abell J. H.Elmer W. L. Ashmore John L. Boggs, Israel S. Adams Jarvis H. Bartlett . . Peter W. Martin Sylvester Birdsell-. William B. Thomas. Thomas Wilkins C. W. Batchelor..-Thomas M. Rodney. Henry W. Hoffman, John E. Stalker .•--William H. Valliant $17,031 34 2,607 58 3,973 69 21,316 90 10,856 09 6,396 02 . 8,407 19 142,401 78 2,149 53 778 93 623 06 7,605 05 9,581 03 8.050 22 21,883 45 5,409 01 6,547 61 , 16,953 59 2,076 32 343,781 20 2, 305 32 3,928 44 6,656 65 26,956 1416,972 39 2.051 45 15,329 11 4,966 70 17,699 87 2, 513 75 28,803 16 20,897 75 2,255 97 1,547 07 7,230 35 26,537 72 15,682 49 59,766 96 10,989 04 1,148 12 936,653 87 9,084 84 ,12, 364 92 2,842,60 420 96 184 45 3,997 63 959 20 2,538 60 2,352 12 345 90 83,548 68 2,885 57 6,109 46 9,031 77 210,669'90 1,092 25 198 50 REPORT ON T H E FINANCES. 293 N o . 26.—Statement showing the cimount of moneys expended, S^c.—Oontinued. Districts. Vienna, Maryland... Town Creek, Maryland Havre de Grace, Maryland, (c) •. Georgetown, 'District of Columbia . . . -. Cherrystone, Virginia, {li) Alexandria, Virginia Wheeling, Virginia Beaufort, North Carolina, (c) , Beaufort; South Carolina, (c/) .:.,. i Key West, Florida,(c)-' -• Brazos de Santiago, Texas Paso del Norte, New Mexico.--.-Memphis, Tennessee '.".'.. Miami, Ohio Sandusky, Ohio Cuyahoga, Ohio Cincinnati, Ohio Detroit, Michigan Michilimackinac, Michigan Evansville, Indiana Madison, Indiana Chicago, Illinois Alton, Illinois 1 Galena, llhnois .• -.---•... Quincy, Illinois •-1 Cairo, Illinois Burlington, Iowa Keokuk, Iowa - - -., Dubuque, Iowa, {d) Milwaukie, Wisconsin Minnesota, Minnesota, {d) Puget Sound, Washington Territory, (z) Oregon, Oregon, {d) San Francisco, California, { e ) . . . . -. Present collectors. Amount. James F . Webb James Jones . William E. Woodhouse. James A. Magruder Lloyd Moore Andrew Jamieson Thomas Hornbrook . - -. John A. Hedriclv. Theo. C.• Severance Charles Howe Charles Worthington... William W. Mills G. N. Carleton Darwin E. Gardner •John B. Youngs John C.' Grannis Enoch T. Carson Nelson G. Isbell J o h n W . McMath A. L. Robinson David N. Reed Luther Haven John H. Yager -- Daniel Wann J. J. Langdon Daniel Arter C. Dunham •... John Stannus John B. Henion C. Latham Sholes ..^... Joseph Lemay Lewis C. Gunn Wilham L. Adams Charles James $2,435 154 125 34,788 76 10,651 409 9,086 23 68 51 98 78 75 63 77 32,416 33 2,399 67 6,646 75 5, 648 00 4,790 00 4;587 45 4,671 76 • 7,777 74 9, 016 35 20,057 16 9,577*61 588 49 395 00 23,776 63 508 .32 362 16 350 00 I, 077 55 350 08 l\ 286 98 487 50 7,256 46 3,268 08 31,774 46 5,286 50 133,381 04 2,583,416^66 Total. S. B. COLBY, Register. TREASURY DEPARTMENT, REmsTER*s OFFICE, November 22, 1865. NOTE.—(«) \b) ' . (c) {d) (e) (/) (//) Qi) (i) No returns. Returns to September 30, 186,4. Returns to December 31, 1^64. Returns to March 31, 1865. Returns to November 30, 1864. Returns full, except from April 1 to June 6, 1865! Returns to March 25, 1865. Returns only from 5th to 30th Jilne, 1865. Returns to May 16; 1865. 294 REPORT ON THE FINANCES. N o . 27. Statement o f t h e number o f persons employed i n each district q f the United States f o r the collection of customs d u r i n g the fiscal y e a r ending J u n e 3 0 , 1865, with their occupation a n d compensation, p e r act o f M a r c h 3, 1849. Compensation to each per- Occupation. Districts.. ^ Passamaquoddy, Me. Machias, Me- Frenchman's Bay, Me, , Wiscasset, Me. Bath, Me Collector ' Surveyor L \ Deputy collector and inispector do -..,. do do.' do .do : do In.spectors ...do Aids to the revenue ^ /dp d6 .-., do do Collector Inspectors — -. ...do ...do :..-.. Collector Deputy collectors and inspectors do do .- Inspector , Aid to the revenue Boatman --.do Collector ' ". Inspectors .--.do - - . . -..do Collector . . . Deputy collector,inspector, weigher, gauger, &c. Inspector ^i do - . . i Penobscot, Me . . ...do .:..do \ ...do L Inspector and deputy collector Special aid to the revenue..-. .--.do...«. do do do Collector . . Deputy collector ..':do Portland and Falmouth, Me. ' do •-. ...do do -* -. .. -do '.do Aid to revenue Collector Deputy collectors .',. Clerks" of the customs .. -do do Appraiser Assistant appraiser Surveyor Surveyors, aids to revenue . Weighers and gaugers '.. ^REPORT ON THE 295 FINANCES. N o . 27.—Statement, ( ^ . — C o n t i n u e d . Occupation. Districts. Portland and Falmouth, Me.—Con'd. Kennebunk, Me York, Me Bangor, Me Belfast, Me. Portsmouth, N. H - . Bm'lington, Vt. Newburyport, Mass.. 1 3 15 3 2 2 1 3 Storekeeper Inspectors ...-do Aids to revenue .do..:.-.do Night watchmen 1 Fireman .1.. Boatmen .--.do , Porter Collector Deputy collector and'inspector. Inspector at Wells do Ogunquit Collector Inspector . . . i --.do Collector Deputy collector and inspector. d^o do do - . . . do do do Weigher and gauger Aid to the revenue .do do. .do .....do. do. .do do. .do Clerk.-. , ?. : Collector Deputy collector ' Inspector, weigher, measurer Inspector, weigher, measurer, and dep'ty coll'r. ...do do do do . Deputy collector and aid to the revenue Aid tp the revenue '. ^ - - do do Seaman in revenue boat Collector Naval officer '. : Surveyor. Deputy collector and inspector do do do Inspector, weigher, measurer, &c do do do '... d o . . . . . . . do do do..! do do Porter and watchman — . . . . 1....... Collector '. Deputy collector, inspector, and clerk ..do .do do -. Inspectors ....do.... Occasional inspector-. Temporary aid Clerk Revenue boatmen Porter Collector Surveyor of port do. - . o.. Ipswich . I Compensation to each person. $1,460 00 4,380 19,162 3,285 1,252 00 50 /OO 00 2,190 00 300 00 1,.642 456 500 562 600 56 56 50 25 00 45 . 00 00 00 271 27 2,00 00 120 00 3,000 00 1,251 ,00 1,095 00 1,389 00 579 00 733 00 . 730 00 599 00 570 00 528 00 315 00 3,000 00 1,185 09 1,294 50 1,173 66 900 00 1,095 00 200 00 375 00 300 00 : 679 11 582 65 556 .87 1,460 00 250 00 1,460 00 1,460 00 650 00 302'50 400 00 1,000 00 1,004 17 10,247 50 1,763 09 1,656 50 • 222 05 167 7 0 ' 291 67 360 OQ ' 240 On 1,496 OQ 944 0'0 250 OQ 296 REPORT ON T H E FINANCES. No. 27.—Statement, 8^x.— Continued. Districts. Occupation. ^ Cu ^1^ Newburyport, Mass.Continued. Gloucester, Mass- Marblehead, Mass. Boston and Charlestown, Mass. 3 2 3 5 2 3 1 1 1 1 -1 1 1 4 1 1 1 1 1 1 55 1 2 1 20 1 13 1 4 5 1 5 1 1 2 1 18 Deputy collector and inspector -• Weigher, gauger, measurer, aud inspector. Inspector -. Naval ofScer Collector 'Surveyor Inspectors .--.-. do I... Deputy collector Night watchmen. .• . Boatman , Keeper of custom-house Collector , Deputy collector and inspector ....do......do do -• Inspector, gauger, and meeisurer do do do Surveyor Boatman .^ ---.do. .-, Collector ^ Deputy collectors! .\ Clerks -.-do -do ---do - - - d o : ..-do ...do ---do ---do ' -do .Assistant cashier. - ....do. -do . - . . . d o . : . .do. . . . . d o . - . -do'. . . . . d o . . . -do. - - - - d o . . . -do. - . - . d o . . . -do. - . - . d o . . . -do. Cashier Inspectors do ....do... ..-.do Night-inspectors.., . . . do do... Night watchmen.. ---do do -.^do do Laborers .-..do Revenue boatmen do do — Messenger... '.'.'.'. ^oV.'.'.V.'.V.V.'. Aids to revenue — . . . . • . : . . . . . . . /.. REPORT ON T H E 297 FINANCE^. No. 27.—Statement, ^x.—Continned. Compensation to each person. Occupation. Districts. o o Boston and CharlestoSvn, Mass.—Continued. 1 1 1 1 1 1 1 1 1 1 2 2 1 2 1 1 17 1 2 1 1 1 2 1 1 3 1 2 1 4. 2 1 1 Plymouth, Mass. Fall River, Mass Aid to, revenue do do Superintendent of warehouse . Storekeeper do , ....do ..-.do ^ . . d o $1,356 00 1,336 00 1,392 00 1,700 00 ••--.- Clerk to warehouse . : do do --. .do. .do. .do. .do. .do. -do . .do. .do . .do. .do . Weighers, gangers, and measurers . Examiner of drugs, special Appraisers ! ; '^ .--.do Assistant appraisers . . . . . do do Clerks ..do ..do ...do -do --do ,.:- Engineer - -. . Laborers, appraisers' stores .do do ..'-. do --.do ...'. do do Temporary laborers for weighers, gaugers, and measurers. Naval 'officer Deputy naval officer Assistant deputy officer \ do do ..: Clerk .-do ...do ..do ..do Surveyor Deputy surveyor • Assistant deputy surveyor - -. Clerk '. ...do'-. Messenger Collector Inspector ...do : ....do ...do Collector Deputy collector . Inspectors, weighers, and measurers. Boatman 1,311 1,100 1,374 716 800 • 748 2,533 2,733 950 1,682 450 1,266 25,199 1,000 5,000 • 2,200 1,711 . 2,000 2,000 1,050 1,100 3,900 1,400 3,400 • 858 3,153 1,329 594 779 45,360 39 00 00 00 00 74 34 34 00 50 00 67 99 00 00 18 41 00 00 00 00 00 00 00 75 00 50, 41 25 00 4,950 00 2, 000 00 1,549.99 1,466 68 1,416 65 1,333 34 3,949 92 400 00 116 67 4,455 00 1,961 60 1,999 96 1,500 03 724 00 699 97 384 ^2 1,095 00 400 00 300 00 200 00 2,233 27 1,010 64 1,915 14 300 00 298 REPORT ONv THE FINANCES. No. 27.—Statement, ^c.—Continued. Districts. Barnstable, Mass . New Bedford, Mass. Edgartown, Mass Nantucket, Mass Providence, R. I . Bristol and Warren, R. L Occupation. Collector Deputy collector do do do .--. do Inspector Aid to the revenue ^ do do ., ^.... .. Keeper of custom-house Collector Deputy collector and inspector Inspector Inspector, weigher, gauger, and measurer . Clerk '. : ^.. Boatman C •. Inspector ...do--.. ...do -..do .. .do . , Admeasurement clerk •. do do do do do do Collector Deputy collector and inspector do .:'. do Temporary inspectors do do :..: Occasional inspector Boatman at Edgartown Boatman at Holmes's Hole Collector Deputy collector and inspector Inspector. -: ^ Collector, commissions Deputy collector Clerk ..' : Naval officer Surveyor, Providencie .." Surveyor, East Greenwich Surveyor, Pawtuxet Coastwise inspectors - -1 ^ Foreign inspectors, $4 per day..' Foreign inspector, $3 per day Inspector, Pawtuxet -. Inspector, East Greenwich Weigher, fees ' Gauger-.. ---,-.--Measurer Boatman, Messenger , Collector' '. Inspectors, permanent Inspectors, temporary Weigher Gauger Boatman .'.... Surveyors, irregular 299 R E P O E T ON T H E FINANCES. N o . 27.—Sta'ement, ^ . — C o n t i n u e d . Compensation to each per- Occupation. Districts. ".a Newport, R. I . ^Middletown, Conn... New London, Conn. New Haven, Conn... Collector, fees and commissions Superintendent of lights Agent marine hospitals, commission . . Naval officer ...".'.. |. Surveyor at Newport^ Surveyor at North Kingston Surveyor at Tiverton Deputy collector and inspector . . . . . . . Inspectors Inspector at North Kingston, fees Inspector at North Shoreham Occasional inspectors Gauger : Weigher , Measurer Boahnan „ Collector Surveyor : ....do .---.do.--Inspector : J ....do:. ..--do., :.-.. Collector and superintendent of lights Surveyor ,, Deputy collector and inspector Inspector Inspector and weigher at Norwich Collector Deputy collector Clerk.-.,..: Weighers, gangers, &,c Inspectors by the day -.'. do : Inspector by night .do .^ d o fl Stonington, C o n n . . . . Genesee, N. Y- Oswego, N. Y . Aid to revenue --.do.Watchman and porter Messenger and porter Boatmen and aids to revenue Collector Inspector ^ do • 1 Surveyor Boat-keeper Collector Deputy collectors do.... ".. do do , Deputy and clerk Confidential agent Collector Deputy collector.: Deputies and clerks.. -^ Inspectors do...-«., '..'.. -. , -. $1,049 04 234 67 7 15 456 37 1,021 56 250 00 200 00 1,000 00 1,450 50 .213 18 200 00 1,495 00 67 26 216 38 216 38 4.50 00 1,355 54 561 91 504 49 289 91 650 00 350 ~00 300 00 2,846 30 1,959 91 644 55 450 00 772.81 3,000 00 1,500 00 1,500 00 3,000 00 3,832 50 1,095 00 1,095 00 60 00 72 00 1,095 00 48 00 460 00 500 00 800 OO 600 00 . 500 00 400 00 150 00 144 op 2,500 00 1\800 00 766 00 1,117 50 1,460 00 ' 900 OO 84 00 2,372 81 1,033 31 3,000 00 3,285 00 546 OO 500 REPORT ON T H E FINANCES. No. 27.—Statement, ^c—Continued. CO Districts. p . '•^ Pj Occupation. Compensation to each per son. o '^ Oswego, N. Y.—Continued. Niagara, N. Y. Buffalo Creek, N. Y., Oswegatchie, N. Y . . . !New York city, N. Y. 2 2 2 2 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 2 1 1 1 4 2 1 1 8 1 2 1 1 1 1 1 1 8 2 ' 1 17 33 15 21 28 42 34 2 1 1 Night watchmen Porter and boatman ,... Deputy collector do do Collector ' Deputy collector do do :.-. Deputy collectors and watchmen. Deputy collectors and inspectors.. do. .do. do. .do. do. .do,, do. .do. Inspector . . . . ' Aid to revenue -do.: .-.. do \ do Collector Deputy collector ..-'..-.do.. :.... ..do ,.-do Inspector do .--.do -...do • .Clerks ' Inspector and clerk -..:.-..do....: '. Clerk: Aids to revenue' -, Temporary aids to revenue : Janitor Collector Deputy collectors and collectors. Aid to revenue Night watchmen • Collector Assistant collector ...:.....do Auditor...— .-.., Assistant auditor Cashier..... 1 Denuty collectors '. Clerks ...do . . . . . . . . : ^ ..do ...do ...do :.do -do ...do .. do ----Superintendent of building : Assistant saperintendent of building $730 00 547 05 500 00 420 62 - 300 00 2,500 00 •1,000 00 900 00 1,763 00 1,763 00 1,763 00 1, 336 00 1,345 00 608 00 730 00 881 50 ^ 690 00 490 00 730 00 450 00 2,5P0 00 •1,500 00 900 00 730 00 600 00 1,000 00 730 00 - 730 00 2,190 00 2,190 00 900 00 600 00 800 00 3,648 00 546 00 480 00 . 2,500 00 4,923 96 '773 00 822 34 6,400 00 5,000 00 2,000 00 5,000 00 3,500 00 4,000 00 20,000 00 5,000 00 2,400 00 34,000 00 59,400 00 24,000 00 31,500 00 39,200 00 50,400 00 34,000 00 1,600 00 1,500 00 1, 000 00 REPORT ON THE 301 FINANCES. No. 27.—Statement, h^c.—Continued. Districts. Compensation to each per"son. Occupation. ^ PH o g 6 <^ • New York city, N . Y.-^Continued. 3 5 27 4 1 3 1 3 1 10 6 1 5 - 5 16 8 4 9 26 2 6 1' 1 1 8 1 5 4, 6 5 140 89 -3. 29 19 8 193 4 2 1 75 36 2 4 1 1 1 3 32 1 1 18 1 3 1 1 13 9 4 Messengers do -...do ....do , 1 Chief irsher Ushers . . . , Engineer ., Firemen Porter . : '. ...do Watchmen General appraiser Appraisers Assistant appraisers Examiners Appraiser's clerks do do -do.-*---- - d o ' do do . - ^ --.-do do . 1 . . - . do do - - - Messenger Storekeeper of public store -- Chief clerk Clerks ...do -r --.. .-.do .--do -.--do -. \: ...do • Laborers Storekeepers P . B. S --- Assistant storekeepers Watchmen Weighers Gaugers Inspectors . . v Coast inspectors D e p u t y inspectors, -Albany ... D e p u t y inspectors, T r o y Inspectors .' Aids to r e v e n u e . . - do :: do.-.. : Temporary measurer of vessels..^-. Temporary measurer of marble Captain of night w a t c h . . . - . Lieutenants of night watch N i g h t watchmen -' Superintendent of marine hospital. Special examiner of drugs Bargemen . . '. •— N a v a l officer -. D e p u t y naval officers Auditor Chief clerk Clerks - . -. -do '. -.-do $2,700 00 4,000 00 20,250 00 2,800 00 1,000 00 2,700 00 1,^000 00 1,950 00 750 00 6,500 00 ' . 4 , 8 0 0 00 •2,500 00 12,500 00 10,000 00 32,000 00 14,400 00 6,400 00 13,500 00 31,200 00 • 2,000 00 , 5,400 00 600 00 2,500 00 1,800 00 9,600 00 1,095 00 5,000 00 3,600 00 4,500 00 5,475 00 140,525 00 129,940 00 2, 400 00 . • 26,462 50 28,215 00 1 1 , 8 8 0 00 •281,780 00 .•• 780 00 2,920 00 1,460 00 68,437 00 52", 560 00 2,190 00 2,920 00 1,460 00 : 1.400 00 1,'200 00 3,285 00 1,200 00 1,000 00 2,000 00 16, 425 ^00 4,950 00 6,000 00 2,000 00 2, 000 00 23,400 00 14,400 0 0 ' 6,000 00 302 REPORT ON T H E FINANCES. No. 27.—Statement, 8fc.—Continued. Occupation. Districts. ^ New York city, N. Y. ' ^ —Continued. Champlain, N. Y Cape Vincent, N. Y-. 9 ,6 1 2 1 3 4 4 4 3 1 21 5 4 10 1 1 1 2 2 3 4 Clerks.:.., ---do --Messenger '. Porters Surveyor . . . . . . . Deputy surveyors Clerks ...do ---V ...do Messenger , Porter. 1 Debenture clerks ..^.. Measurers of vessels. Aids to revenue, at i{ [ per day . Aids to revenue, at i I per day . Collector ' Deputy collector and inspector... do ---.--• do Deputy collector and aid do do do do - -' , Deputy collectors and inspectors . Deputy collector and aid Occasional inspector and clerk--. do. do Secret agent Boatman Collector Deputies and inspectors do do ..! do d o .J. : Secret aid and deputy collector.... Night watchman . . : Secret aid ...do ....do ....do ..--do : ....do • ..-.do Dunkirk, N; Y Bridgetown, N. J . Burlington, N. J Perth Amboy, N. J Great Egg Harbor, N. J Collector 1 Deputy collectors.. .^ Aid to the revenue:.. InspjBctor Collector Deputy collector Collector Collector Deputy collector Surveyor Inspectors ....do :... ...do , Bargemen Special inspector Collector of customs . Inspector Occasional inspector . Compensation to each person. $12,600 00 7,200 00 1,000 00 1,600 00 4, 605 94 6,000 00 5,200 00 4,800 00 • 4,400 00 2,400 00 550 00 24,000 00 7. .30000 '851 00 1,748 00 2,500 00 1, 300 00 1,000 00 1,500 00 1,581 00 1,800 00 1,600 00 366 63 584 00 217 00 1,325 00 250 00 '2,500 00 3,927 50 730 00 365 00 250 00 490 00 775 50 275 00 912 50 548 00 ' 230 00 730 00 111 00 375 00 182 00 98 00 1,259 30 375 00 912 50 555 00 870 24 155 00 958 95 2,743 32 620 83 150 00 1,800 00 500 00 400 00 141 25 36 00 1,021 33, 365 00 177 00 R E P O R T ON T H E FINANCES. 303 No. 27.—Statement, (^c.—Continued. Occupation. Districts. LittleEggHarbor,N.j| Newark, N. J ...... Camden, N. J . Philadelphia, P e n n . . . Inspectors, $3 per day Boat-hands Collector .1 Deputy collector Inspector Messenger Collector Aid to revenue do •... do Collector Deputy collectors Cashier Assistant cashier Clerk .. do .. do .. do .. do .- do :.!... '.. do -- do.-! --- do . do . do . do . do .. do Keeper of custom-house . . Messenger Watchmen Porter Naval officer Deputy Clerks , . do . do Messenger Surveyor Deputy surveyor , Clerk -. . do , Marker Marker and messenger Messenger ...>. Aids to revenue do General appraiser Messenger Principal appraiser Assistant appraiser Examiner , ----do .---do Packers Clerks Messenger .-. Clerk to appraisers' stores . Foremari Compensation' to each per- $1,521 00 645 00 478 40 991 00 850 00 256 26 1,331 95 29 00 42 00 19.00 6,340 00 5. 000 00 1,254 16 1,300 00 1,500 00 1,350 00 2,250 00 1,250 00 1,175 00 3, 300 00 958 70 4,300 00 -988 61 575 00 234 61 583 33730 28 755 54 ' 882 50 787 00 1,825 00 821 25 4,980 00 2, 000 00 2,600 00 2,200 00 4,300 00 630 00 4,455 00 2,000 00 1,275 00 1,250 00 779 50 571 75 128 33 732 00 255 00 208 33 ; 547 50 2,500 00 4,000 00 1,272 00 2,394 00 1,172 00 4,-789 4,000 801 1,000 821 50 00 50 00 25 304 REPORT ON T H E No. 27.—Statement, Presque Isle, (Erie,) ! Penn. Delaware, (Wilming. ton,) Del. b^c.—Continued. Occupation: Districts. Philadelphia—Cont'd. FINANCES. 1 1 2 1 1 Foreman Marker Watchmen ' Storekeeper of port Superintendent of warehouses . Assistant storekeeper .,do Markers Marker ^.... Weigher Assistant weighers.,. .:do •' Foreman to Aveighers Beamsmen to weighers do Gaugers ^ Measurers 1 . . . . do Inspectors .--- do , .--- do : .--- do , .--- do 1 2 1 1 3 1 1 ,5 1 2 2 2 40 1 1 1 1 1 ..... do I 12 Revenue agents • 1 do 3 do --..-, 1 Revenue agents temporary- . . . 3 do do 5 do do 1 ..-.'-- do do 1 Captain of night inspectors 1 Lieittenant of night inspectors . 25 Night inspectors-. 1 do , 4 Temporary aids •6 Night watchmen • i. 1 Messenger to inspectors , 4 Bargemen 1 Examiner of drugs -----.. 1 Aid to revenue . . ' 1 Aid to internal revenue , 1 Collector 1^ Deputy collector a Additional inspector 1 Collector 1 Deputy collector, and inspector 1 do do 1 Inspector 1 do.., V. 2 Messengers 4 Oarsmen 1 Aid to revenue 1 do :---, 1 -do 1 -do , 1 -do 1 -do Compensation to each per- $740-25 844 00 1,825 00 1,500 00 1,225 00 900 00 600.00 1,642 50 751 50 1,485 00 3,792 00 1,200 00 844 00 4,220 00 739 25 2,-970 00 2,970 00 2, 400 00 58,400 00 1,212 00 1,232 00 1,096 00 816 00 1,040 00 11,496 00. 730 00 1,642 50 958 00 1,147 50 1,525 00 273 00 912 50 912 50 22,812 50 387 50 1,550 00 5,475 00 821 25 3,650 00 1,000 00 500 00 912 50 1,897 11 910 00 708 00 2,871 79 1,102 00 1,068 66 800 00 500 00 730 00 1, ,200 00 250 02 301 76 276 00 128 00 184 00 199 98 REPORT ON T H E No. 27.—Statement, Districts. P H O FINANCES. 50.5 8fc.—Continued. Occupation. Compensation to each person. ^25 Baltimore, Md. 23 20 P Collector • Naval officer Surveyor General appraiser Appraisers Deputy collectors.. T Deputy naval officer Deputy surveyor Cashier .-.do Superintendent of warehouses Storekeeper do ----do --..do Measurer - - - Assistant measurer ---.--.do .Weigher • Assistant weigher ..: do .--•---' Examiner of drugs = Superintendent of buildings - -. Clerk ---do .--do ...do --.do --.do -. ---do --.do .-.do --.do --. --.do .--do --.do ...do ...do ...do---.do ...do --.do .----do ---.do -.-.do .--do --.do ...do ...do ---do , Gauger Inspectors '. --.do .-.do ..--do --.do ...do Captain of night veatch $6,OOO 5,000 4, 500 2, 500 5,000 5,000 2,000 1,500 1,833 1,625 1,500 1,378 1,071 981 270 1,500 825 00 00 00 00 00 00 00 00 32 00 00 66 00 75 00 00 00 1,642 50 1,500 00 1,258 66 4,927 50 1,000 00 899 98 1, 491 66 1,483 30 1, 366 66 1,249 96 1,224 96 1,214 68 3,600 00 1,179 98 3,499 86 1,141 64 1,083 30 1,049 96 1,025 00 1,000 00 983 39 920 65 912 46 875 00 847 84 750 00 645 00 641 65 1,630 80 525 00 ^ - 500 03 1,000 00 327 49 1,310 54 33,580 00 1,432 00 1,728 00 3,440 00 160 00 120 00 1,031 306 REPORT ON T H E FINANCES. No. 21.-—Statement, ^c.—^Continued. OT Districts. PH Compensation to each person. Occupation. O It Baltimore, Md.—Continued. Annapolis, Md Oxford, Md Vienna, Md Georgetown, D. C. Norfolk, Va. Alexandria, V a . Beaufort, N. C . Beaufort, S. C Key West, Fla . Louisville, Ky , 2 23 1 2 1 1 1 6 3 1 2 1 1 5 1 1 1 1 1 2 1 2 1 1 1 1 1. 1 1 1 1 1 1 7 5 2 1 1 2 1 1 1 1 1' 1 1 1 2 3 6 Vault watchmen Watchmen ...do ...do ...do ...do ...do Boatmen. Messengers ... •. v.'.'.^o \[\].["\..\\\v..iy.iy....'.'.'. ...do Marker Pori ers Porter Collector Surveyor, St. Mary's Surveyor, Llewellenburg ' Surveyor, Nottingham Revenue boatmen Collector Deputy collectors Collector Deputy collector do do Inspector Aid to revenue Measurer of vessels Laborer and assistant measurer Laborer at custom-house Chief clerk ...do Clerk Inspectors, at $4 each per day Watchmen, at $2 50 each per day Boatmen, at $2 each per day Collector Deputy collector and inspector Inspectors " Surveyor : Boatman Collector Inspector Boatman Collector, acting Deputy collector Entry clerk Clerks Inspectors Boatmen , Office boy -. Collector Deputy collector -, Inspector Inspector at Cape Florida Inspector, temporary, and night watch Surveyor Porter, warehouseman $1,975 00 20,987 50 837 50 1,575 00 750 00 702 50 472 50 5,289 00 2,415 00 432 00 860 00 75 00 805 00 3,837 50 700 00 470 60 269 75 350 00 150 00 160 00 402 51 1,460 00 3,000 00 800 00 1,000 OO 200 00 817 00 540 00 130 00 346 00 275 00 266 66 585 44 4,708 00 1,442 50 828 00 1,260 67 1,,585 00 2,190 00 1,517 28 360 00 1,905 22 999 00 253 33 1,500 00 2, 000 00 1,400 00 2, 000 00 3,285 00 1,800 00 120 00 1,479 30 1,095 00 1,095 00 416 67 • 81 00 3, 000 00 670 00 REPORT ON T H E FINANCES. 307 No. 27.—Statement, ^c.—Continued. OT " ^ Occupation. District. V. PH Cincinnati, Ohio. Surveyor Deputy 2d clerk Warehouse and permit clerk Agency aid ...do ...do ...do ,. ...do ....do ...do ...do : ----do -...do ....do ....do ....do ...-do ^ -.--do ...do ...do Janitor . . -do Porter Superintendent of heating apparatus. Watchman ...do ..--do ---.do Agency aid on river -do , ...do-do. -..-do. -do. -..-do. -do. ...-do. -do. -.--do. -do. -.--do. .do. ----do. -do. ..--do. -do. -...do. -do. ...-do. -do . ....do. .do. ....do. .do. ....do. .do. .---do. .do. .---do. -do. do -do. ....do. -do. ....do-do. .---do-do.' ....do-do. ...-do-do. ...-do-do. ....do. -do. ...-do. -do. ...-do. .do. ..--do-do. ---.do. .do. .--.do. Compensation to each person. $3,000 00 2,000 00 1,158 30 1,340 00 1,134 00 1,815 60 915 40 736 20 767 40 457 98 791 66 549 30 2,250 00 833 40 167 75 •540 00 1,257 60 412 00 622 50 42 74 38 35 82 66 393 34 70 97 211 66 96 50 270 00 821 25 443 25 449 50 500 50 572 00 396 00 182 50 575 50 643 50 447 50 702 50 661 00 107 50 734 00 541 50 422 50 450 50 40 00 622 00 454 50 69 00 115 00 162 50 40 00 335 00 250 00 270 00 67 50 87 50 20 00 2,518 60 308 REPORT ON T H E FINANCES. No. 27.—Statement, ^c.—Continued. fl . District. PHO Occupation: Compensation to each per son. O (D Miami, (Toledo,) Ohio. Sandusky, Ohio .... Detroit, Mich. Michilimackinac, Mich. Evansville, Inci. Chicago, 111 1 1 1 1 1 1 1 1 3 1 1 2 1 1 1 1 1 4 1 1 1 5 1 5 1 1 8 1 2 1 1 3 2 4 7 1 1 1 1 1 1 1 2 1 1 1 1 2 1 1 1 1 1 2 2 1 1 2 1 1 Collector Deputy collector. Inspector --.do --.do Messenger Collector >Deputy collector ..-.do do , do do Clerk Aids to revenue Porter and watchman Collector Deputy collector and inspector - -. Deputy collector and entry clerk . Deputy collector and inspector ..-, Deputy collectors and clerks Deputy collector -do. do. .do , do. .do. .--.do! .do . ..-.do-do. ....do. .do . .---do. .do, ....doInspectors .--.do ....do Deputy collector . ..do do ---. do do . -. do do .-. do do . . . Aids to revenue .. Female inspector . Surveyor Clerk.---: Collector Deputy collector , do do --. do do -.. Clerks -.... ---.do .--.do .--.do ---.do ....do ....do , .---do ! --..do •---....do Inspector ....do ^..-.-do .---do .....do do ....do ..------do $1,500 00 1, 000 00 • 800 00 912 00 730 00 300 00 2,500 00 1,000 00 600 00 300 00 211 00 1,140 00 350 00 2, 500 00 1,479 96 1,162 46 1,095 00 3,437 50 730 00 600 00 321 78 1,220 00 207 26 .590 00 60 00 40 00 7,300 00 360 00 225 00 999 96 1,000 00 900 00 420 88 1,969 87 4,302 00 6S 00 836 04 1,188 00 2,745 43 1,350 02 1,266 67 480 00 1,600 00 112 50 144 00 156 00 132 00 140 00 27 50 217 50 320 00 262 50 902 50 1,670 00 1,825 00 735 00 877 50 1,225 CO 890 00 445 00 REPORT ON THE FINANCES. 309 No. 27.—Statement, ^c.—Continued. Districts. Chicago, 111. — Continued. Galena, 111--. Cairo, III St. Louis, Mo, Milwaukie, Wis.. Burlington, lowa. Keokuk, Iowa Minnesota, Minn. - Sam Francisco, Cal- Occupation. Inspector ----do -do ----do... ---.do ....do Janitor Watchman Secret aid of the revenue Surveyor ...do Clerk. Surveyor ' Clerk.... ....do ...: ---.do Warehouseman Janitor Inspector -' Collector . . . - Deputy collector „ Inspectors — Deputy collectors Watchman Surveyor Measurer Collector Deputy collector Inspector Deputy collector Occa.sional inspector do do , do. do do.i do Deputy collector do do' Collector Deputy collector and auditor Deputy collectors Cashier of the custom-house Cashier and assistant treasurer Entry clerk • Assistant auditor Clerks... Assistant cashier Clerks Book-keeper and assistant treasurer. Assistant entry clerk do do do do Ganger's clerk - - -. do do Assistant liquidating clerks, $8 per ( Compensation to each person. 605 665 185 102 12 730 638 100 418 800 1,150 3,000 1,800 1,500 1, 000 720 720 1,460 2,500 1,000 1,800 2,400 480 350 730 1,000 . 800 ^12 430 45 36 227 15 60 62 6,400 3,000 6,000 3,000 2,500 2,500 2,250 13,500 2,125 4,200 2,000 2,000 3,750 5,625 1,800 6,000 00 00 00 00 50 50 00 75 80 78 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 50 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 310 REPORT ON T H E FINANCES. 'No. 27.—Statement, 4^.—Continued. Districts. PH O Occupation. Compensation to each per- O 0) J2} No returns from the following ports: Waldoboro', Me Saco, Me Salem and Beverly, Mass Fairfield, Conn Pittsburg, Pa Town Creek, Md Havre de Grace, Md.. Wheeling, W. Va Yeocomico, Va , Paducah, Ky Cuyahoga, Ohio Madison, Ind New Orleans, La Alton, III , Quincy, 111 Peoria, 111 Hannibal, Mo , Dubuque, Iowa ^. Puget Sound, W. T Port Orford, W. T.-Cape Perpetua, W. T Sonoma, Cal San Joaquin, Cal Sacramento, Cal San Diego, Cal Monterey, Cal . San Pedro, Cal Passo del !!S['orte, Tex. Oregon, Or S. B. COLBY, Register. TREASURY DEPARTMENT, Register's Office, November 22, 1865. No. 28. General result of all receipts and disposal of mercliandise within the United States f o r the fiscal year ending June 30, 1865. 1864. September. August. July. October. Amount. Duty. Amount. Duty. Amount. Duty. Amouut. $38, 412, 944 61 $23, 307, 477 68 $48, 646,117 96 $28, 430, 214 08 $50,126, 932 08 $29,102, 518 57 $47, 319, 456 91 18, 400, 597 94 9, 520, 749 22 13, 416, 955 05 6, 691, 669 98 658, 948 64 421, 564 93 824, 846 66 526,188 28 7, 400, 574 07 2, 478, 659 85 8, 447, 551 61 3, 037, 676 15 Duty. Value of merchandise in warehouse on the first Value of merchandise received in warehouse from foreign ports during each month Value of merchandise received in warehouse transported from other ports during each Value of dutiable merchandise entered for sumption from foreign ports duriug month 1 Value of free merchandise entered for sumption from foreign ports during coneach coneach 2, 969, 539 61 2, 852, 275 95 Value tion Value tion Value of raerchandise entered for consumpfrom warehouse during each month of merchandise entered for transportato other ports during each m o n t h of merchandise entered for exportation 408,985 00 5, 716, 553 70 3, 295, 906 42 263,341 93 1, 862, 836 76 2,115, 325 16 6, 856, 602 13 4, 631, 800 62 655, 671 22 377, 270 58 614, 502 46 354, 831 36 3, 468, 455 42 2, 326, 982 01 2, 289, 883 00 1, 558, 921 79 48, 646,117 96 28, 430, 214 08 50,126, 932 08 29,102, 518 57 1, 444, 747 00 796, 277 97 1, 666, 066 00 954, 809 77 Value of inerchandise in transitu a t the close 8, 423, 330 63 343,826 24 1, 765, 868 00 47, 319, 456 91 1, 488, 328 00 6, 569, 326 09 513,133 00 4, 593, 672 25 $28, 095, 846 12 o 2, 746, 997 13 pi 349, 264 12 1, 331, 058 74 O !^ H 5, 850, 020 50 4, 204, 467 55 4, 702, 246 59 Value of merchandise in w a r e h o u s e at the 7, 327, 305 70 3, 359, 097 68 7, 111, 847 56 3, 216, 244 50 207, 313 68 325,149 64 236, 746 04 997, 051 41 1, 257,189 00 777,100 37 28,095,846 ]2 45, 707, 729 80 26, 962, 017 06 855, 038 31 1, 469, 792 00 878, 584 84 S o Ul oo oo No. 28.—General result of all receipts and disposal of merchandise within the United States, ^c—Oontinued. 1864. November, Value of merchandise in warehouse on the first of each month Value of merchandise received in warehouse from foreign ports during each month Value of merchandise received in warehouse transported from other ports during each Value of dutiable merchandise entered for consumption from foreign ports during each month Value of free merchandise entered for consumption from foreign ports during each month . . . . Value of merchandise entered for consumption from warehouse during each month Value of merchandise .entered for transportation to other ports during each m o n t h Value of merchandise entered for exportation from warehouse during each m o n t h Valu.e of merchandise In warehouse at. the close of each month Value of merchandise in transitu at the close of each month 1865. January. December. -^ • February. Duty. Amount, Duty. •Amount. Duty. Amount. Duty. Amount. $45, 707, 729 80 $26, 962, 017 06 $43, 343, 623 20 $25, 980,'788 45 $39, 992, 334 83 $24, 793, 243 57 $36, 540, 310 83 $23, 436, 988 45 3, 024, 352 57 5, 032, 842 23 2, 729, 562 73 5,179, 962 37 2, 771, 277 65 6, 954, 891 44 3, 343, 537 20 218, 592 43 313, 418 50 192, 7T2 69 323, 345 00 188, 978 27 226,887.00 129, 263 23 1, 226, 056 54. 5, 201, 528 91 1, 385, 037 32 6, 077, 857 69 1, 872, 394 95 6, 094, 537 72 S, 475, 049 01 6, 362, 750 36 412, 543 42 4,165, 062 26 hj o H O i^ H 3, 202, 723 32 4, 683, 608 70 7, 664, 471 69 262,751 51 1, 212,177 18 43, 343, 623 20 1, 493, 379 11 2, 423,138 00 2, 703, 677 00 3, 399, 572 82 7, 924,147 40 3, 249, 269 06 7, 706, 596 00 3, 689, 070 83 6, 924, 450 03 3, 312, 611 54 ' 173,737 64 228, 855 55 134,128 98 227, 855 37 143, 659 13 204, 377 8Q 105,102 68 650, 863 15 1, 244, 546 15 726, 482 26 1, 020, 880 00 48.3, 781 08 1,114,116 00 456, 617 66 39, 992, .334 83 24, 793, 243 57 36, 540, 310 83 23, 436, 988 45 35, 479,145 44 23, 035, 457 00 1, 315, 857 58 773, 529 29 1, 275, 571 58 807, 398 00 1, 286, 999 58 819, 941 39 25, 980, 788 45 ' 870, 473 91 a No. 28.—General result of all receipts and disposal of merchandise within the United States, 8fc.-.—Continued. 1865. May. April. Value of merchandise m warehouse on the first of each month Value of merchandise received in warehouse from foreign ports during each month Value of merchandise received in warehouse transported from other ports during each month Value of dutiable merchandise entered for consumption from foreign ports during each month Value of free merchandise entered for consumption from foreign ports during each month Value of merchandise entered for consumption from warehouse during each month Value of merchandise entered for transportation to other ports during each month Value of merchandise entered for exportation from warehouse during each month Value of merchandise in warehouse at the close of each month Value of merchandise in transitu at the close of each month -r. c- June. Amount. Duty. Amount. Duty. $35, 479,145 44 $23, 035, 457 00 $37,154, 811 54 $24, 635, 238 85 $35, 324, 303 55 $24, 907, 210 66 $28, 889, 060 09 $22,194, 003 32 10, 259, 727 00 5,678,149 55 9, 728, 654 59 5, 933, 589 84 7,120, 075 81 4, 794,186 21 9, 770, 767 04 6, 814, 444 60 228,224 00 167, 576 91 297, 362 81 273, 833 88 434,167 91 276, 708 53 495, 374 00 338, 096 25 H 4, 292, 324 67 O izi 3,383,646 17 8, 944, 043 95 3, 478, 809 60 6, 814, 026 41 2, 896, 540 34 Duty. 8,195, 388 03 3, 213, 399 68 4, .330,144 09 4,668,275 15 Duty. 9, 672, 512 65 H 4, 307, 761 11 7, 485, 609 82 3, 514, 038 50 10, 092, 462 52 5,193, 256 40 12, 956, 287 76 7, 021, 857 99 8, 475,162 79 hJ O W 5, 375, 208 58 300,168-08 192, 514 85 297, 867 56 224, 750 58 333, 695 42 231, 792 88 443,137 07 234, 340 25 1, 026^ 507 00 539,391 26 1, 466, 395 31 517, 494 93 699, 504 00 530, 451 21 640, 040 00 413, 456 61 37,154, 811 54 24, 635, 238 85 35, 324, 303 55 24, 907, 210 66 28, 889, 060 09 22,194, 003 32 29, 596, 861 27 23, 323, 538 73 1, 416,172 58 915, 641 34 244, 280 53 201, 433 71 226, 307 58 174, 292 87 265, 669 58 177, 691 98 a U2 N. SARG-ENT, Commissioner of Customs. T R E A S U R Y D E P A R T M E N T , Offce of Commissioner of Customs. OO OO oo No. 29. Statement showing the present liabilities of the United States to Indian tribes under stipidations of treaties, Sc. o •§ o I I o ? " re -S.' Names of tribes. Description of annuities, stipulations, &c. Reference to l a w s ; Statutes at L a r g e . N u m b e r of instalments y e t u n a p propriated, explanations, re' marks, &c. ! o q ^^c 5^^5 b o CD ^ " * ^ ^ bo.S, ^ g g •; og -^ ^ ^- o S' liiill o H Chippewas of L a k e Superior. Do. Do. Do, Do, Chippewas of t h e Mississippi. Do.. Chippewas,'' Pilla- F o r money, goods, support of schools, provisions, two carpentersf and tobacco; compare 4th article treaty October 4, 1842, and 8th article treaty September 30, 1854. T w e n t y instalments in coin, goods, implements, &c., and for e d u c a t i o n ; 4tli article t r e a t y September 30, 1854. T w e n t y instalments for six smiths and assistants, and for iron and steel; 2d and 5th articles t r e a t y September 30, 1854. T w e n t y instalments for the seventh smith, &c. F o r support of a smith, assistant, and shop, and p a y of two farmers during the pleasure of the President; 12th article treaty. Money, goods, support of schools, provisions, and tobacco ; compare 4th article treaty October 4. 1842, and 8th article t r e a t y September 30, 1854. T w o farmers, two carpenters, and smiths and assistants, iron and steel; 4th article t r e a t y October 4, 1842, and September 30,1854. Twenty-five instalments; one y e t to be appropriated. $9, 510 06 Vol. 10, page 1 1 . . - , T w e n t y ii\stalments, at $19,000 each ; nine y e t unappropriated. 171, 000 00 Vol. 10, page 1109, T w e n t y instalments, at $6,300 each; nine y e t unappropriated. and vol. 10, page 1111. T w e n t y instalments, estimated at Vol. 10, page n i l . . $1,060 e a c h ; eleven y e t unappropriated. Vol. 10, page 1112., E s t i m a t e d ' a t $2,260 per a n n u m . . . 56,700 00 Vol. 7, page 592, and vol. 10, page 1111. O Ul $2, 260 00 9, 000 00 Vol. 7, page 592, and vol. 10, page lllL Twenty-five instalments; t w o unexpended; one-third payable to these Indians, $466 66, for t w o years. Third article treaty F e b r u a r y 22, 1855; nine unexpended. Thirty instalments ; nineteen unapj)ropriated. 1, 400 00 Money, $10,666 67; goods, $8,000; and purposes of utility, $4,000; 3d article treaty F e b 1855. Vol.10, p a g e 1168. gers and L a k e r u a r y 22, Winnebagoshish. !21 Twenty-five instalments ; one unexpended. Vol. 10, page 1167. PiJ 11, 660 00 Vol. 7, page 592, and vol. 10, page • nil. T w e n t y instalments in money of $20,000 each. O 180, 000 00 430, 666 73 T w e n t y instalments, of $3,000 e a c h ; nine unexpended. Fifteen instalments, estimated at $2,120 each; four unappropriated. Act of F e b r a a r y 28, 1790, $3,000 per year. 5th article t r e a t y A u g u s t 11, 1827. 27, 000 00 Vol. 7, page 634.. T w o instalments y e t to be appropriated. 37, 600 00 P e r m a n e n t annuities Vol. 7, pages 99, 213, a n d 236. Do Provisions for smith, & c . Vol. 7, p a g e 2 1 2 . . . Do Interest on $500,000; articles 10th a n d 13th treaty J a n u a r y 22, 1855. P e r m a n e n t annuities Vol. 11, pages 613 and 614. Vol. 7, pages 36, 69, and 287. Do Smith's shops, &c-, Vol. 7, p a g e 2 8 7 . . . . Do Do Wheelwright, p e r m a n e n t Allowance during the pleasure of the President. Vol. 7, page 287. - -. Vol. 7, pages 287 and 419. Do Interest on $200,000 held in t r u s t ; 6th article treaty A u g u s t 7, 1856. Life annuities, &c., two chiefs Interest on $46,080, at 5 per centum Ten instalments for support of schools; 8th article treaty August 7, 1856. T e n instalments for agricultural assistance; same article and treaty. T e n instalments for support of smiths and shops; same article and treaty. Interest on $500,000, per 8th article t r e a t y August 7, 1856. Interest on $.57,000, being the balance of $157,000. 2d article t r e a t y November 16, 1805, $3,000; 13th article t r e a t y October 18, 1820, $600; 2d article t r e a t y J a n . 20, 1825, $6,000. 6th article treaty October 18, 1820, and 9th article t r e a t y J a n u a r y , 20, 1825, say $920. F i v e per cent, for educational purposes 4th article t r e a t y August, 1790, $1,500; 2d article t r e a t y J u n e 16, 1802, $3,000; 4th article treaty J a n u a r y 24, 1826, $20,000. 8th article ti-eaty J a n u a r v 24, 1826, say $1,110. 8th article treaty J a n . 1826, $600.. 5th article t r e a t y F e b r u a r y 14, 1833, and 8th article t r e a t y J a n u a r y 24, 1826. F i v e per centum for education Vol. 11, pages 701 and 702. Vol. 7, page 3 9 9 - - . . Treaties of 1818, 1829, and 1832.. Vol. 7, p a g e 3 2 7 . . . . Resolution of Senate J a n . 19,1832. Vol.11, page 7 0 2 . . . T w o p a y m e n t s of $3,000 each Do Do Chickasaws Chippewas, Menomonees, W i n n e bagoes, and New Y o r k Indians. C h i p p e w a s of Sagin a w , S w a n creek, and B l a c k river, Choctaws Creeks Delawares Do Seminoles, Florida Indians, Do Do Do lowas Kansas Kickapoos Do 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 h o p s ; same article and treaty. P e r m a n e n t annuity in goods Vol.10, page 1168. Education during the pleasure of Congress- Vol. 7, page 3 0 4 . . T w o instalments in coin of ^ Interest on $200,000. . Interest on $100,000.. Gradual p a y m e n t on ^ ),000., I each-. --.do Vol. 1, page 619.- 8,480 00 T w o p a y m e n t s of $2,000. 4,000 00 4, 400 00 , 2d article t r e a t y October 19, 1838, and 9th article t r e a t y May 17, 1854. 2d article t r e a t y J a n , 14, 1 8 4 6 . . . 2d article t r e a t y May 1 8 , 1 8 5 4 . . . 2d article t r e a t y May 18, 1854; $1.52,000 heretofore appropria t e d ; due. 192, 000 00 920 00 18, 400 00 25, 000 00 500, 000 00 24,500 00 490, 000 00 1,110 00 22, 200 00 600 00 12, 000 00 10, 000 00 200, 000 00 ' 2,304 00' 46, 080 00 25, 000 00 500,000 00 2, 850 00 57, 000 00 10, 000 00 5, 000 00 200, 000 00 100, 000 00 w hj O H O H W o T w o p a y m e n t s of $2,200 $25,000 annuities 9, 600 00 6, 000 00 .do. ...do. $60, 000 00 4, 710 00 .do. Vol. 7, page 568, and vol. 10, page 1071. Vol. 9, page 8 4 2 . . . Vol.10, page 1079. ...-do $3, 000 00 48, 000 00 Ul OO No. 29.—Statement shovdng the loresent liabilities of the United States to Indian tribes, So.—Continued. oo Menomonees . . . . . . . P a y of miller for fifteen years Do Do Miamies Fifteen equal instalments to p a y $242,686, to commence in 1867. . P e r m a n e n t provision for smith's shop, &c., and miller. T w e n t y instalments upon $200 000 Do Interest on $50 000 at 5 per centum Do E e l River Miamies Vol. 9, page 953, and vol. 10, page 1065. do S u p p o r t of smith's shop t w e l v e years Do Interest on $221,257 86, in trust P e r m a n e n t annuities Vol. 10, page 1065.. Vol. 7, pages 191 and 464, and vol. . 10, page 1095. Vol, 10, page 1094.- do - Navajo Indians Presents to Indians Nisqually, Puyallup, ' F o r p a y m e n t of $32,500 in graduated paya n d other tribes ments, and b a n d s of Indians. Do -Pay of instructor, smith, physician, carpenter, &c,, t w e n t y years. Reference to l a w s ; Statutes at Large. Vol. 10, page 1099.Vol. 7, pages 51,91, and 114. Vol. 9. page 975 Vol. 10, page 1133-. N u m b e r of instalments yet unappropriated, explanations, rem a r k s , &c. 3d article t r e a t y May 12, 1854, $9,000; $6,000 heretofore appropriated ; due. T w o instalments of $916 66 unappropriated. 4th article t r e a t y May 12, 1854, and Senate's amendmentthereto. Sth articletreaty Oct. 6, 1818; 5th articletreaty Oct. 23, 1834; and 4th article treaty J u n e 5, 1854, say $940 for shop and $600 for miller. $150,000 of said sum p a y a b l e in t w e n t y instalments of $7,500 e a c h ; fourteen of each u n a p propriated. 3d article t r e a t y J u n e 5, 1854; Senate's amendment. 4th article treaty of 1854 4th article treaty 1795; 3d article t r e a t y 1805; and 3d article t r e a t y Sept. 1809, aggregate. 10th article treaty Sept. 9, 1849..-. 4th article treaty Dec. 26, 1854, stni unappropriated. Vol. 10, page 1134-. 4th article treaty Dec. 26,1854,estimated at $6,700 per year, nine instalments yet to be appropriated. ll li ^« < Amount held in trust by the United States on which five ' per cent, is annuiilly paid ; and amounts which,invested atfivepercent, would produce permanent annuities. 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 expire; am'ts incidentally necessary to effect the payment. Names of tribes. Annual araount necessa.ry to meet stipulations, indefinite as to tirae,now allowed, but liable to be discontinued. CTS O H O $3, 000 00 1,833 32 242, 686 00 $1, 540 00 $30, 800 00 105, 000 00 $5, 000 00 8, 850 00 60, 300 00 W > 2, 500 00 50, 000 00 11, 062 89 1,100 00 221, 2.57 86 22, 000 00 W- Ul Vol. 11, page 624 . . Eleven instalments paid, (see 4th article t r e a t y March 16, 1854,) to be appropriated. 4th article t r e a t y March 15, 1854, eleven instalments paid, to be appropriated hereafter. F o r educational purposes, Senate's resolution J a n . 19, 1838. 4th article treaty August 13,1795 ; 4th and 5th articles treaty Sept . m b e r 17, 1818; 4th article t r e a t y A u g u s t 29, 1821; and 2d article t r e a t y Nov. 17,1807. Resolution of Senate May 19, 1836, per y e a r . See 4th article t r e a t y March 28, 1836. See 7th article treaty March 28, 1826, annually allowed since the expiration of the number of years n a m e d in treaty. Aggregate $6,440. T r e a t y J u l y 31,1.855 Vol.7, page 4 8 8 . . See 4th article t r e a t y O c t 9,1853. Vol.11, page 729. See 2d article treaty September 24, 1857; first p a y m e n t of annuities of a permanent character, being the second series. 3d article t r e a t y ; annually, during the pleasure of the P r e s i d e n t Omahas - F o r t y instalments, graduated, $840,000, extending for forty years. Vol. 10, page 1044. Ottoes a n d Missourias. F o r t y instalments, graduated, ($385,000,) extending t h r o u g h fort}"^ years. Vol, 10, page 1039- O t t a w a s of Kanfeas. interest on $69,120, at 5 per c e n t ; p a m p h l e t copy 1st session 36th Congress. P e r m a n e n t annuities, their portion of . Ottawas and Chippe w a s of Michigan. Do Do Do Do Pawnees Do Interest on $240,000, a t 5 per cent Vol. 7, p a g e 4 9 7 . . . Education, $5,000; missions, $3,000; medicines, $300, during the pleasure of Congress. T h r e e blacksmiths, &c. ; one gunsmith, «fec. ; t w o farmers and assistants, during the pleasure of the President; Vol. 7, p a g e 4 9 2 - . . $206,000 to be paid after ten years, in not less than four annual instalments. Interest on $206,000 at 5 per centum Agricultural implements during the pleasure of the President. F i v e instalments in goods and such articles as m a y be necessary for them. Do F o r the. support of two m a n u a l labor schools. Do F o r p a y of two teachers. Do F o r purchase of iron and steel and other necessaries for same during the pleasure of the President F o r p a y of t w o blacksmiths, one of w h o m to be a gunsmith and tinsmith. F o r compensation of two strikers and apprentices. T e n instalments for farming utensils and stock. Do Do.. Do Vol, 12, p a g e 5 1 - . . Vol. 7, pages 54, 106, 176, 220. Do F o r p a y of farmer. Do T e n instalments for p a y of miller.- Vol. 7, page 493-'.. 480, 000 00 221, 000 00 3, 456 00 69,120 00 2, 600 00 52, 000 00 8, 300 00 td 6, 440 00 O H 206, 000 00 O 10, 300 00 .do- .do- .do. .do., ^06, 000 00 1,000 00 30. 000 00 w. 10, 000 00 See 3d article t r e a t y S e p t 24, 18.57 ; annual appropriations required. 4th article treaty ; a n n u a l appropriation. 1, 200 00 4th article t r e a t y ; appropriation required. 4th article t r e a t y ; annual appropriation required. 4th article t r e a t y ; two appropriations remaining unpaid a t the . pleasure of the P r e s i d e n t 4th article treatj'^; a n n u a l appropriation required, 4th article treaty ; two appropriations remaiuiug at the discretion of the President. 1, 200 00 a 500 00 480 00 2, 400 00 1, 440 00 oo oo No. 29.—Statement showing the present liabilities of the United States to Indian tribes, 6&c.—Continued. P a w n e e s ;. Do Reference to l a w s ; Statutes at Large. N u m b e r of instalments y e t u n a p propriated, explanations, rem a r k s , &c. T e n instalments for p a y of a n engineer T w o appropriations y e t required at the discretion of the P r e s i d e n t F o r compensation to apprentices to assist in w o r k i n g t h e miU. 4th article t r e a t y ; a n n u a l appropriation required. rfl fl * fl ce So < H O $500 00 Vol. 7, pages 51,114, 185, 317, 320, and vol, 9, page 855. 4th a r t t r e a t y 1795, $1,000; 3d a r t t r e a t y 1809, $500 ; 3d a r t t r e a t y 1818, $2,500; 2d a r t t r e a t y 1828, $2,000; 2d art. treaty July, 1829, $1,600; 10th article t r e a t y J u n e , 1846, $300. Do Life annuities to sui'viving chiefs Vol. 7, pages 379 and 433. 3d article treaty Oct. 16,1832, $200; 3d art, t r e a t y S e p t 26,1833, $700. 900 00 Do... Education during t h e pleasure of Congress Vol. 7, pages 296, 318, 401. 5, 000 00 Do P e r m a n e n t provision for three smiths Do P e r m a n e n t provision for furnishing salt Do Interest on $643,000, a t 5 p e r cent 3d a r t t r e a t y Oct. 16,1826; 2d art. t r e a t y S e p t 20, 1826; a n d 4th a r t treaty O c t 27,1832, $5,000. Vol. 7, pages 296, 2d art. treaty Sept. 20,1828; 3d a r t 321. t r e a t y Oct. 16, 1826; 2d article t r e a t y J u l y 29,1829; three shops, at$940 each p e r year, $2,820. Vol. 7, pages 75, 3d art. treaty 1803; 3d a r t treaty 296, 320 Oct. 1826. and 2d article treaty J u l y 29,1829 ; estimated $500. 7th article t r e a t y J u n e , 1846; anVol.9, p a g e 8 5 4 . . . . n u a l iuterest, $32,150. hj O $2, 400 00 P e r m a n e n t a n n u i t y in money Pottawatomies. - u u Amount held in trust by the United States on which five per cent is annually paid; and amounts which, invested atfiveper cent., would produce permanent annuities. Description of annuities, stipulations, &c. Aggregate of future appropri/ ations 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. • N a m e s of tribes. Annual amount necessary to meet stipulations, indefinite as to time, now allowed, but liable to be discontinued. GO $22, 300 00 $446, 000 00 W 55 i25 O Ul of P e r m a n e n t Digitized for Pottawatomies FRASER Huron. annuities ;. .^. - Vol. 7, page 1 0 6 . . . . 2d article treaty November 17, 1807, $400. 3, 820 00 56,400 00 500 00 10, 000 00 32,150 00 643, 000 00 400 00; 8, 000 00 Quapaws . Provision for education, $1,000 per year, and for smith and farmer and smith's shop during the pleasure of the P r e s i d e n t Interest on $157,400 3d art. t r e a t y May 13,1838; $1,000 per y e a r for education, and $1,660 for smith, farmer, & c . , $2,660. Vol. 10, page 1019. 3d article treaty S e p t 10,1853, four instalmentsunappropriated. Vol.10, page 1122-. 3d article treaty November 18, 1854, four instalments yet to be appropriated. Vol.10, page 1123.. Same treaty, 5th article, estimated for schools, $1,200; farmers, $1,000 ; four appropriations due. Vol.10, page 5 4 4 . . . 2d article t r e a t y October 21, 1837.. P e r m a n e n t annuities Vol. 7, page 85. 3d article t r e a t y November, 1804.. Interest on $200,000, at 5 per centInterest on $800,000, at 5 per centP e r m a n e n t annuities Vol. 7, page 5 4 1 - . . Vol.7, page 5 9 6 . . Vol. 7, pages 161 and 179. Provision for smith and smith's shops and miller during the pleasure of the P r e s i d e n t Vol. 7, page 349 2d article t r e a t y October, 1837. - . 2d article t r e a t y October 11,1842.. 4th article treaty September 29, 1817, $500; 4th article t r e a t y September 17, 3 817, $500. 4th article treaty F e b r u a r y 28, 1831, say $1,660. Act F e b r u a r y 19, 1831--$6,000 00 Act J u n e 27. 1846 3,7.50 00 Act J u u e 27, 1846 2.152 50 R o g u e River Sixteen instalments of $2,500 each Chasta Scoton, and U m p q u a Indians. $2,000 annually for fifteen years Support of schools and farmer fifteen y e a r s . Sacs and F o x e s of Missouri. Sacs and F o x e s of Mississippi. Do Do Senecas Do Vol.7, page 4 2 5 . . . Senecas of N. Y o r k . P e r m a n e n t a n n u i t y Vol. 4, page 442 Do Interest on $75,000 : Vol. 9, page 35 Do Interest on $43,0.50, transferred from the On- . - - . d o tario B a n k to the treasury of the U. States. Senecas and Shaw- P e r m a n e n t annuity Vol. 7, page 1 7 9 . . . nees. Do Provisions for support of smiths and smiths' Vol. 7, page 3 5 2 . . . shops during the pleasure of the P r e s i d e n t Shawnees Vol. 7, pages 51 and P e r m a n e n t annuities for education 161, and vol. 10, page 1065. Do Six Nations of New York. Sioux of the Mississippi. Do Interest on $40,000 -• P e r m a n e n t annuities in clothing, &c Vol. 10, page 1065.. Vol. 7, page 46 Interest on $300,000 Vol. 7, page 539 . . . . Fifty instalments of interest on $112,000, being ten cents per acre per reservation. Vol. 10, page 951 . . . Do Fifty instalments of interest on $1,360,000 a t 5 per centum. Vol. 10, page 950 . . . Do Fifty instalments of interest on $1,100,000. Do Fifty instalments of interest on $59,000, being ten cents per acre for reservation. Vol. 10, page 955 . . . ...do 4th article t r e a t y September 17, 1818. 4th article t r e a t y J u l y 20, 1 8 3 1 - . . 4th article t r e a t y August 3, 1795; 4th article treaty September 29, 1817 ; and 3d article t r e a t y May 10, 1854. 3d article treaty May 10, 1 8 5 4 . . . 6t.h article treaty November 11, 1794, $4,500. 2d article t r e a t y September 29 1837. Senate amendment to 3d article; thirty-five instalments to be provided for of $5,600 each. 4th article treaty J u l y 23, 1851, $68,000 per a n n u m ; thirty-five instalments to be provided for. 4th article t r e a t y August 5, 1851, $58,000 per a n n u m ; thirty-five instalments y e t to be approp'd. T r e a t y A u g u s t 5,1851; thirty-five instalments of $.3,450 to be provided for. 2. 660 00 10, 000 00 8, 000 00 8, 800 00 157, 400 00 - 1,000 10, 000 00 40, UOO 00 1,000 00 20, 000 200, 000 00 800, 000 00 . 20, 000 00 1, 660 00 O H O i2j 11,902 50 1,000 00 238,050 00 W 1,060 00 5, 000 00 100, 000 00 o 2, 000 00 4, 500 00 40, 000 00 90, 000 00 U2 15, 000 00 196, 000 00 2, 380, 000 00 2, 030, 000 00 120, 750 00 oo CD OO DO No. 29.—Statement shoioing the present liabilities of the United States to Indian tribes, 8fC.—Continued. Reference to laws; Statutes a t L a r g e . S Umpquas, C o w Creek band. Umpquas, Calapooias, &c., Oregon. T w e n t y instalments of $550 each Vol. 10, page 1028 T w e n t y instalments; p a y m e n t graduated Vol. 10, page 1126 Do S u p p o r t of teachers, &c., t w e n t y years Vol.. 10, page 1127 Do S u p p o r t of physician fifteen years Willamette bands, Valley . . . T w e n t y instalments, graduated p a y m e n t s Vol. 10, page 1127 Vol. 10, page 1144 Winnebagoes Do Interest on $1, 000, 000 Thii-ty instalments of interest on $85, 000 Vol. 7, page 5 4 6 . . . . . Vol. 9, page 8 7 9 . . . Poncas T e n instalments for m a n u a l labor school Vol. 12, page 9 9 8 . . Do D w a m i s h and other allied tribes m T e n instalments" during t h e pleasure of t h e Vol. 12, page 998.President for aid in agricultural and mechanical pursuits. F o r $350, 000 in graduated payments u n d e r the Vol. 12, page 9 2 8 . . direction of the President in t w e n t y instalments. Washington Ter ritory. N u m b e r of instalments y e t u n a p propriated, explanations, remarks, &c. 3d article t r e a t y Sept. 19, 1853, eight instalments y e t due. 3d article treaty Nov. 29, 1854, nine instalments to be appropriated under the direction of t h e President; graduated payments; third series. 6th article t r e a t y ; estimated a t $1,450 p e r year; nine instalments y e t to be appropriated. 6th article t r e a t y ; estimated a t $2,000 p e r year, four instalments y e t to b e appropriated. 2d article treaty J a n u a r y 22, 1855, nine instalments y e t t o be appropriated under t h e direction of the President. 4th article treaty November, 1837. 4th articletreaty October 13,1836, $4, 250 per year, instalments to be provided for. 4th article treaty March 12, 1858, four instalments of $5, 000 each to be provided for. 5th article t r e a t y March 12, 1858, four instalments of $7, 500 each to b e provided for. 6th article t r e a t y J a n u a r y 22,1855, fourteen instalments y e t to b e provided for. n §fi fl <o fl p< • S o < 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 perma-nent annuities. Description of annuities, stipulations, &c. Annual amount necessary to meet stipulations, indefinite as to time, now allowed, but liable to be discontinued. N a m e s of tribes. 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. O $4, 400 00 hj O H . 11, 800 00 O 1^ 13, 450 00 2 8, 000 00 53, 500 00 Q Ul $50, 000 00 46, 750 00 20, 000 00 30, 000 00 81, 000 00 $1,000,000 00 ^o 14th article treaty J a n . 22, 1855, fourteen instalments y e t to be provided for, estimated at $3,000 ^ a year. 14th article treaty J a n . 22, 1855, fourteen instalments unappro''' priated, estimated at $500 per year. 14th article t r e a t y J a n . 22, 1855,* fourteen instalments unappropriated, estimated at $4, 600 each year. • 5th article treaty J a n , .31, 18-55, fourteen instalments u n a p p r o priated in graduated payments. l l t h article treaty J a n . 31, 1855, 14 instalments unappropriated, estimated at $2, 500 per year. . l l t h aiticle treaty J a u . 31, 1855, fourteen instalments unappropriated, estimated at $500 each year, - T w e n t y instalments for an agricultural school a n d teacher. Vol. 12, page 929.. Do . T w e n t y instalments for smith and carpenter shop and tools. Vol. 12, page 929. Do T w e n t y .instalments for blacksmiths, carpenter, farmer, and physician. Vol. 12, page 929.. F o r beneficial objects $30, COO u n d e r the direction of the President. Vol. 12. page 940.. Dp T w e n t y instalments for an agricultural and industrial school and teachers. Vol. 12, page 941. - Do T w e n t y instalments for smith, carpenter shop, and tools. Vol. 12, page 9 4 1 - . T w e n t y instalments for blacksmith, carpenter, farmer, and physician. Vol. 12, page 9 4 1 - . l l t h article t r e a t y J a n . 31, 1855, fourteen instalments u n a p p r o priated, estimated a m o u n t necessaiy each year, $4, 600. Vol. 12, page 946-- 2darticletreatj'- J u u e 9 , 1 8 5 5 , fourteen instalments in graduated p a y m e n t s unappropriated. Vol. 12, page 947.- 4th article t r e a t y J u n e 9, 1855, fourteen instalments to be provided for, estimated at $11,200 each year. Majkah t r i b e . W a l l a - W a l l a , Cay- F o r beneficial objects, $100,000 to be expended under the direction of the President. use, and Umatilla tribes. F o r t w o millers, one farmer, one superintendDo..... ent of farming operations, two-school-teachers, one blacksmith, one wagon and plough maker, and one carpenter and joiner. Do T w e n t y instalments for mill fixtures, tools, medicines, books, stationery, furniture, &c. Do T w e n t y instalments of $500 for each of the head chiefs of these bands. ?. T w e n t y instalments for salary of son of PioPio-Mox-Mox. ^Do Y a k a m a nation : F o r beneficial objects $200,000, under direction of the President, in twenty-one instalments in graduated payments. S u p p o r t of two schools, one of which to be an agricultural and industrial school, keeping them in repair and providing, furniture, books, and stationery. • 4tli article t r e a t y J u n e 9, 1855, fourteen instalments of $3,000 each, unappropriated. Sth article trea,ty J u n e 9, 1855, ...do fourteen instalments y e t due. 5th article t r e a t y J u n e 9, 1855, -...do fourteen instalments of $100 each, y e t due. Vol. 12, page 953-- 4th article treaty J u n e 9, 1855, fourteen instalments to be provided. ...do 5th article t r e a t y J u n e 9, ]855, t w e n t y instalments, fourteen of which are yet to be provided for, at an estimate of $500 per year! 42, 000 00 7, 000 00 64, 400 00 ' 16, 000 00 35, 000 00 hj 7, 000 00 o H O i^ H 64, 400 00 54, 000 00 a 156, 900 00 o 42, 000 00 Ul X 21, 000 00 1, 400 00 82, 000 00 .^. . 7, 000 00 OO to 60 Reference to laws; Statutes at L a r g e . - Vol. 12, p a g e 953. 5th article treaty J u n e 9, 1855, fourteen instalments y e t to b e appropriated, estimated at $3,200. Sth article t r e a t y J u n e 9, .1855, F o r one superintendent of farniing a n d t w o do fourteen instalments y e t to b e farmers, t w o millers, t w o blacksmiths, one farrier, one gunsmith, one carpenter, and one •provided; for, estimated a t avagon and plough maker, for t w e n t y years. $9,400. T w e n t y instalments, keeping in repair grist Sth article t r e a t y J u n e 9, 185.5, do and saw mill,, and furnishing t h e necessary •^ fourteen instalments y e t to be 1 tools therefor. appropriated, estimated at $500 each. 5th article t r e a t y J u n e 9, 1855, • T w e n t y instalments, for keeping in repair hosdo fourteen in.stalments y e t to b e pital and fiu'nishing medicines, &c. appropriated, estimated at $300. , Sth article t r e a t y J u n e 9, 1855, T w e n t y instalments for p a y of physicians do . fourteen instalments y e t to be appropriated, estimated at $1,400. T w e n t y instalments for k e e p i n g i n repair buildSth article treaty J u n e 9, 1855, do ings for employes.. fourteen instalments y e t due of $300 each. Sth article t r e a t y J u n e 9, 1855, do fourteen instalments y e t to b e provided of $500 each. F o r beneficial objects$200,000, under the-direc- Vol, 12, page 958-. 4th article treaty J u n e 11, 185.5, tion of t h e President in graduated p a y m e n t s fourteen instalments y e t to b e extending for twenty-one yea;-s. provided. F o r support of two schools, one of which to be Vol. 12, page 959-. Sth article treaty J u n e 11, 1855, an agricultural and industrial school, keepfourteen instalments of $500 ing them in'repair and/providing furniture, eacK y e t to be appropriated. , books, a u d stationery. F o r one superintendent of teaching and t w o teachers, twenty-years. Do Do Do Do Do ho. Nez Percys Do N u m b e r of instalments y e t unappropriated, explanations, remarks, &c. $44, 800 00 ll if So • <5 toto 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 annuities, stipulations, &c. Aggregate of future appropriations that will be required during a- limited number of years to pay limited annuities till they expire; amt's incidentally necessary to effect the payment ames. pf tribes. Annual amount necessary to meet stipulations, indefinite as to time, now allowed, but liable to be discontinued. No. 29.—Statement showing the present Uabiliiies pf the United States to Indian, tribes, c§c?,-^ Continued. O H 131,600 00 7, 000 00 4.200.00 19,600 00 4,200 00 7, OOCf 00 82, 000 00 7, 000 00 * a Do T w e n t y instalments for one .superintendent of . - . . d o teaching and two teachers. Do T w e n t y instalments for one superintendent of . . . . d o farming and two farmers, two millers, t-svo blacksmiths, one tinner, one gunsmith, one carpenter, and one wagon and plough maker. T w e n t y instalments for keeping in rfepair grist . - . . d o and sfiw mill, and providing the necessary tools therefor. T w e n t y instali:\ient§ for keeping in repair hos- . . . . d o pital and furnisiaing necessary medicines, &c. Do Do ....do Do T w e n t y instalments for pay of physician Do T w e n t y instalmentsforkeepmgin repair buildings for employes. do Do T w e n t y instalments for salary of head chief.. ..-.do F l a t h e a d and other confederated tribes Do Do Do Do . Do Do T w e n t y instalments for beneficial objects, u n d e r t h e direction of the President, $120,000. Vol. 12, page 976- F o r the support of an agricultural a n d indus- Vol. 12, page 977trial school, providing necessary furniture, books,-stationery, &c. F o r employment of suitable instructors therefor . . . . d o F o r keeping in repair blacksmith shop, one carpenter shop, one w a g o n and plough maker's shop, and furnishing, tools therefor. F o r two farmers, t w o millers, one blacksmith, one gunsmith, one tinnei', carpenter, and joiner, and wagon and plough maker. For keeping in repair flouring and saw mill, ' and supplying the necessary fixtures. F o r keeping in repair hospital, and furnishing the necessary medicines, «fcc. ; .--.do .---do -.-.do ---.do Do. F o r p a y of physician t w e n t y y e a r s . Do. F o r keeping in repair the buildings of em- . - . . d o ployes, &c., for t w e n t y years. .-..do 5th article .treaty J u n e l l , 1855; fourteen iustalnients of $3, 200 each y e t unappropriated. Sth article treaty J u n e 11, 1855; fourteen instalments of $9, 400 each to be appropriated. Sth article treaty J u u e 11. 1855; fourteen instalments of $500 each unappropriated per estimate. Sth article treaty J u n e 31, 1855; fourteen instalments of $300 (es-. timated) unappropriated. Sth article t r e a t y J u n e 11, 1855; fourteen instalments estimated at $1, 400 each yet due. Sth article treaty J u n e 11, 1855; fourteen instalments estimated at $300 each y e t due. Sth article treaty J u n e 11, 1855; fourteen instalments y e t to be appropriated of $500. , 4th article t r e a t y J u l y 16, 1855; thirteen instalments y e t to be appropriated iu graduated payments. Sth article treaty J u l y 16, 1855; fourteen instalments estimated at $300 yet unappropriated. Sth article t r e a t y "July 36, 1855; fourteen instalments y e t to be appropriated at $1,400. Sth article t r e a t y J u l y 16, 1855; . fourteen instalments y e t to be appropriated of $500. Sth article treaty J u l y 16, 1855;... fourteen instalments of $7,400 each y e t to be appropriated. Sth article t r e a t y J u l y 16, 1855; fourteen instalments y e t to be made estimated at $.500 each year. 5th article treaty J u l y 16, 1855; fourteen instalments y e t to be appropriated estimated a t $300 per year. Sth article treaty J u l y 16, 1855; fourteen instalments estimated at $1,400 yet due. ' Sth article treaty J u l y 16, 1855;. fourteen instalments estimated at $300 each y e t to be made. 44 800 00 131, 600 00 7, 000 00 — 4 200 00 ^ • 19, 600 00 4 200 00• hj o 7, 000 00 SO, 000 00 O i^ H a 4, 200 00 rt 19, 600 00 • 7 000 00 O rt 102, 600 00 Ul 7, 000 00 4,200 00 1^, 600 00 4, 200 00 ro oo oo to confederated tribes F o r $500 per a n n u m for t w e n t y years for each of the head chiefs. Confederated tribes F o r beneficial obiects, under t h e direction of and bands of I n the President, $100,000 in graduated paydians ,in Middle ments. Oregon. Do F o r farmer, blacksmith, a n d wagon and plough m a k e r for the term-of fifteen years. D 5 .-'. . . F o r physician, sawyer, miller, superintendent of farniing and school teacher fifteen years. Do S a l a r y of the head chief of the confederated b a n d t w e n t y years. F o r keeping in repair s a w a n d flouring mill, ' and furnishing suitable persons to attend the same for a period of ten years. Do F o r p a y of teacher to manual labor school and for subsistence of pupils and necessary sup'plies. Do . . F o r carpenter a n d joiner to aid in erecting buildings, making furniture, &c. Reference to laws; Statutes a t L a r g e . N u m b e r of instalments y e t u n a p propriated, •explanations, remarks, &C; Vol. 12, p a g e 9 7 7 . . 5th article t r e a t y J u l y 16, 1855; fourteen instalments unappropriated, estimated at $1,500 each year. Vol. 12, page 964-- 2d article t r e a t y J u n e 2.5, 18-55; fourteen instalments to be a p propriated. Vol. 12. page 965-- 4th article t r e a t y J u n e 25, 1855; nine instalments y e t unappropriated, estimated at $3,500 each year. do 4th article t r e a t y J u n e 25, 1855; nine instalments, estimated a t $5,600 each year, y e t to be provided for. ...do 4t.h article t r e a t y J u n e 25, 1855; fourteen instalments y e t to be appropriated, estimated a t $500 each year. Vol. 12, page 9 8 1 . . 2d article treaty Dec. 21, 18.55; four instalments unappropriated, estimated a t $1,500 each. do $21, 000 00 54, 000 00 if 51 Si •sg •.*^ o % ft •S o < rt o H O t^i H 31, 500 00 rt rt 50, 400 00 7, 000 00 6, 000 00 2d article t r e a t y Dec. 21, 1855; $3, 000 00 amount necessary during t h e pleasure of the President. Vol. 12, page 9 8 2 . . 2d article treaty Dec. 21, 1855; four instalments yet to be provided for, estim-ated a t $2, 000 each year. • o . Amount lield 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 annuities, stipulations, &c. Aggregate of future appropriations that will be required during a limited number of years to pay limited annul-. ties till they expire ; am'ts incidentally necessaiy to effect the payment. N a m e s of-tribes.. Annual amount necessary to meet stipulations, indefinite as to time, now allowed, but liable to be discontinued. No. 29.—Statement showing the present liabilities of the United States td Indian tribes, c§(?.—Continaed. 8, 000 00 o rt Ul Vol. 12, page 972.. 4th article treaty J u l y 1, 1855; fourteen instalments in graduated p a y m e n t s y e t t o be provided for. Vol. 12, page 973.- 10th article t r e a t y J u l y 1, 1855; fourteen instalments unappropriated, estimated at $2,500 each year. do -lOtli article t r e a t y .July 1, 1855; fourteen instalments unappropriated, estimated a t $500 each. 10th article t r e a t y J u l y 1, 1855; --..do • fourteen instalments, estimated at $4,600 each year, to be providedfor. « Vol. 12, page 934.. Sth article t r e a t y J a n . 26, 1855; fourteen instalments yet to make provision for. Vol. 12, page 935.- l l t h article t r e a t y J a n . 26, 1855; fourteen instalments to be provided for," estimated at $2,500 eacliT do .l l t h article t r e a t y J a n . 26, 1855; fourteen instalments unprovided for; estimated at $4,600 each.Vol. 12, page 1165. 4th article t r e a t y F e b . 18, 1861; ten instalments u n a p p r o p r i a t e d of $30,000. - 13,700 00 Sth article t r e a t y F e b . 18, 1861; F o r five instalments providing for sawing tim- - . . . d o - . two instalments to be provided ber and grinding grain, machine shops, tools, for, estimated at $5,000. and building purposes, for interpreter, engineer, miller, farmer, &c. Do. F o r transportation and necessary expenses of .-..do ... 1 Sth article t r e a t y F e b . 18, 1861; ten instalments unappropriated, es.^ the delivery of annuity goods a n d provitimated at $5,000 each. sions. '• O t t a w a Indians of F o u r equal instalments in m o n e y Vol. 12, page 1238. 4th article t r e a t y J u n e 24, 1862, Blanchard's F o r k , one p a y m e n t y e t to be approand Roche de Boeuf. priated of $8,500. Do 4th article t r e a t y J u n e 24, 1 8 6 2 . . . T h e accruing interest on the unpaid balance. - - . . d o . . 10, 000 00 Qui-nai-elt and QuUleh-ute Indians. F o r $25,000 t o b e expended for beneficial objects, under direction of the P r e s i d e n t Do . . . F o r support of an agricultural a n d industrial school, and for the employment of suitable instructors for the term of t w e n t y years. Do.... F o r t w e n t y instalments for support of a smith and carpenter shop and tools. Do .... F o r the employment of blacksmith, carpenters, farmer, and physician, for t w e n t y y e a r s . Po.., T w e n t y instalments iu graduated payments, under the direction of the President, for $60,000. T w e n t y instalrnents for support of an agricult u r a l a n d industrial school and for teachers. S'Klallams Do... Arapahoes and Cheyenne Indians of the U p p e r Arkansas river. Do.., E a s t e r n bands Shoshonees. W e s t e r n bands of Shoshonees. T w e n t y years' employment of blacksmith, carpenter, farmer, and physician. F o r $450,000 in fifteen equal a n n u a l instalments, under the direction of the Secretary of the Interior, of $30,000 each. do . . F o r this amount, being the last instalment on stocks hold in trust by the D e p a r t m e n t of the Interior. T w e n t y instalments of $10,000 each, to be ex- *Page 177, section 5 pended under the direction of t h e P r e s i d e n t Sth article treaty J u l y 2,1863. T w e n t y instalments of $5,000 each, to be ex- P a g e 557 •C3 pended under the direction of the P r e s i d e n t 7th article treaty October 1, 1863. 4th article t r e a t y J u n e 24, 1862. 35, 000 00 7, 000 00 64, 400 00 32,000 00 •o 64,400 00 H O 300, 000 00 m rt SO, 000 00 >« 8, SOO 00 Q rt Ul 425 00 .2, 849 87 Eighteen instalments unappropriated. 180, 000 00 Eighteen instalments unappropriated. 90, 000 00 > ' T h e references from this point to the end of the table are to the P a m p h l e t copy f the laws. rt 35, 000 Ot) OO to •oo to T w e n t y instalment^: of $5,000 each, to b e ex-, pended under the direction of the President, 3d article t r e a t y J u l y .30, 1863. Goship bands of T w e n t y instalments of $1,000'each, to b e expended u n d e r the direction of the President, Shoshonees, 7th article t r e a t y Ocfober 12, 1863. ' Chippewas of R e d T w e n t y instalments of $20,000 each, to be paid L a k e & Pembina. as annuity. T a b e q u a c h e bands T e n instalments of $20,000 each, March 25, of Utah. Indians. 1864. Do F i v e instalments of $JO,000 each, for t h e purposes of agriculture and purchase of farming utensils, stock, &c. ~~ Chippewas of • t h e T e n instalments of $1,500 each, to furnish InMississippi, Pillagdians with oxen, log chains, &c., Sth article ers and L a k e W i n t r e a t y M a y 7, 1864. nebagoshish bands in Minnesota. Do S u p p o r t of t w o carpenters, t w o blacksmiths, four farm laborers, a n d one physician, ten years. Do This am't to be applied for s u p p o r t o f saw mill as long as t h e President m a y deem it necessary. Do . . . . . . P a y of services and travelling expenses of a board of visitors, not more t h a n five persons, to attend annuity p a y m e n t s to t h e Indians, &c. Do F o r p a y m e n t of female teachers employed on the reservation. Northwestern b a n d s of Shoshonees, OFFICE INDIAN AFFAIRS, Reference to laws; P a m p h l e t copy ; first and second sessions Thirtyeighth Congi-ess. N u m b e r of instalments y e t u n a p propriated, explanatory remarks, &.Q,. .2 .• Bs if. .— 'fl a o rt o $90, 000 00 P a g e 177, section 3 ated. • P a g e 177, section 9 . • 18, 000 00 Eighteen instalments unappropriated. ' So < 360, 000 00 Eighteen instalments unappropriated. P a g e 25, section 8-- (Goods $10,000, provi.sions$10,000) eight instalm'ts unappropriated. P a g e 7 5 , section 8-- T h r e e instalments unappropriated.. . o H w rt 166, 000 00 30, 000 00 ;> E i g h t instalments unappropriated. o rt 120, 000 00 P a g e 86, section 5 . . ZJl Estimated a t $7,700 p e r aunum,eight instalments to be approdo priated. do 6t.h article t r e a t y M a y 7, 1864, ann u a l appropriation. P a g e 86, section 7 . . 7th article t r e a t y M a y 7, 1864 P a g e 87, section 13 13th article t r e a t y May 7, 1 8 6 4 . . . . 61, 600 00 $1, OOO-^O 650 00 \ 1, 000 00 60, 820 00 Novemher 20, 1865. «!\.mount held iu 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 annuities, stipulations, & c . Aggregate of future appropriations that will be required during a limited number of years to paylimited annuities till they expire; am'ts incidentally necessary to effect the payment. Nairies of tribes. Annual amount necessary to „ meet stipulations, indefinite as to time, now allowed, but liable to be discontinued. N o . 29,—Statement showing the present liabilities o f t h e United States to I n d i a n tribes, (&G.—Contimied. ^ ro, 055, 390 98 $533, 6.35 39 .$7,427, 707.86 REPORT ON T H E 327 FINANCES. N o . 30. Stocks held hy the Secretary of the T r e a s u r y i n t r u s t f o r the Chickasaw national f u n d , a n d deposited f o r safe-keeping with the Treasurer o f t h e United States. Description of stock. Amoiiht. Six per cent, bonds of tKe State of Arkansas, due 1.868 Six per cent, bonds of the State of Indiana, due 1857 Six per cent, bonds of tbe State of Illinois, du'e I860Six per cent, stock of tbe State of Maryland, due 1870 Six per cent, stock of tbe State of Maryland, due 1890 Six per cent, bonds of Nasbville and Cbattanooga Railroad Co., due 1881 Six per cent, bonds of Ricbmond and Danville Railroad Co., due 1876... Six per cent, stock of tbe 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 1 8 6 8 . - . - . United States six per cent, stock, loan of 1862, due 1867 or 1882 : -Total 000 00 tl41, 000 00 t.17, 000 00 XO, 149 57 t8, 350 17 §51.2, 000 00 '§100, 000 00 §104, 000 00 11.135, 250 00 1137, 491 80 ' 61,000 00 1,212,241 54 * No interest paid by Ark.ansas since, January 1, 1842, 1 Interest regularly paid. • t Interest only paid by three per cent fund to 1851. § Int'erest unpaid from January, 1861, ' . II Interest paid regularly. SMITHSONIAN FUND. Statement qf stocks now held by the Secretary of the T r e a s u r y , a n d .deposited with the Treasurer f o r safe-keeping, which loere ^mr chased f o r the Smithsonian f u n d a n d held as security f o r moneys p a i d to the -Smithsonian Institution ; showing, also, the a m o u n t o f interest due on s a i d stocks u p to Novemher 3 0 , 1865, together with the amount in the treasury to the credit of the f u n d . tbe treasury Interest due up In tbe credit of Aggregate on to November totbe Smithsoall accounts. 30, 1864. nian fund. Arnount. Description of stock. . 1 State of Arkansas ftt'itp nf Tllinni«! TTintprl .^tntpc; loan of 1842 United States, loan of 1848. 1538,000 56,000 48,061 33,400 Total 00 00 64 00 675,461 64 $686,197 1,400 • 9,852 635 V . 34 00 62 00 698,284 96 $.298,417 68 $1,672,164 28 328 REPORT ON THE FINANCES. No. 31. REGULATIONS CONCERNING COMMERCIAL INTERCOURSE W I T H INSURRECTIONARY STATES, CAPTURED AND ABANDONED PROPERTY, AND THE PURCHASE OF PRODUCTS ON GOVERNMENT ACCOUNT^ Amended regulation, series of July 20, 1864. [iVo. J L F . ] TREASURY DEPARTMENT, DeccTTz^^r 22,1864. Regulation ,LV, concerning commercial intercourse, series of J u l y 29, 1864 is hereby amended as follows : 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 in whole or in part, prior to the 29th day of July, 1864, may be transported to market as before the passage of the act of Jiily 2, 186"4, subject to the following limitations and conditions and included in the following classes: 1st. Those which have been wholly paid for. 2d. Those upon which part payment has been made, coupled with a legal obligation to pay'the residue, so that the articles purchased are at the risk.of the purchaser, and such payment is in nowise dependent upon their delivery. 3d. Where part payment has been made, without such obligation as to the balance, so much of the products,' alleged to have been purchased, as the amount actually advanced will pay for at the stipulated price. The original permits must be produced in such case, and proof furnished to the satisfaction of a proper permit officer and a supervising or assistant special agent for the agency or district in which proof is to be made that the property desired to be moved comes within one of the classes named above, and that the privilege conferred bythe original permit has been in-no way violated or abused— a certificate of which facts must be indorsed upon the permit over' their official signature, which permit, so indorsed, will then be considered as revived send in full force, to the extent specified in the indorsement, in accordance with; this rule. ' .' , W. P. FESSENDEN, ' , Secretary of the Treasury. Executive order. . EXECUTIVE MANSIOIV, Decemher 22,1864. I, Abraham Lincoln, President of the United States, having seen and considered the within amended regulation, numbered LV, prescribed b y t h e Secretary of the Treasury, do hereby appjrove of the same ] and I farther declare and order that products moving in compliance with the said regulation shall be exempt from seizure and from confiscation and forfeiture to the United States. ABRAHAM LINCOLN. , Amended regulation, series of July 29, 1864. TREASURY DEPARTMENT, ' . January 4, 1865. It having been represented to this department that Regulation LV, concerning commercial intercourse,. as amended December 22, 1864, is liable to misconstruction, and has been misconstrued as to its intent and meaning, it is hereby amended as follows: REPORT ON THE^ FINANCES. 329 LV. All authorities issued prior to July 29, 1864, to purchase, products in insurrectionary States are hereby revoked, except that products' purchased in good faith under such authorities, and paid for in part or in whole, prior to the said 29th day of July, 1864, may be transported to market as before the passage ofthe act of July 2, 1864, subject to the following limitations and conditions, and included in the following classes : ' 1st. Those which have been wholly paid for. 2d. Those upon which part payment has bee,n made, coupled with a legal obligation to pay the residue, so that the articles purchased are at the risk of the purchaser, and such payment is in nowise dependent upon their delivery. 3d. Where part payment has been made, without such obligation as to the balance, so much of the products alleged to have been purchased as the amount , actually advanced will pay for at the stipulated price. The original permits must be produced in each case, .and proof .furnished to the satisfaction of a proper permit officer and a supervising or assistant special agent for the agency or district, in which proof is to be made that the property desired to be moved comes within one .of the classes named above, and that the privilege conferred bythe original permit has been in no way violated or abused ; a certificate of which facts must be indorsed upon the permit over their official signature, which permit, so indorsed, will then be considered as revived and in fullvforce, to the extent specified in the indorsement, in accordance with this rule. W. P . F E S S E N D E N , Secretary ofthe. Treasury. Executive order. EXECUTIVE MANSION, January 4, 1865. I, Abraham Lincoln, President of the United States, having seen and considered the within amended regulation, numbered LV, prescribed by the Secretary ofthe Treasury, do hereby approve the same; and I further declare and order that products moving in, compliance with the said regulations shall be exempt from seizure and from confiscation and forfeiture to the United States. ABRAHAM LINCOLN. Additional regulations concerning commercial intercourse with and in States declared in insurrection, January 26, 1864. EXECUTIVE ORDER. EXECUTIVE MANSION, Washington, January 2^, 1864. I, Abraham Lincoln, President of the United States, having seen and considered the additional regulations of trade prescribed by the Secretary of the Treasury, and numbered L I , L I I , LIII, LIV, LV, and LVI, do hereby approve the same; and I further declare and order that all property brought in for sale in good faith, and actually sold in pursuance of said Regulations L I I , L I I I , LIV, LV, and LVI, after the same shall have taken effect and^ come in force as provided in Regulation LVI, shall be exempt from confiscation or forfeiture to •the United States. ABRAHAM LINCOLN. 33.0 ^ REPORT O N THE FINANCES. Additional regulations of trade. TREASURY DEPARTMENT, J a n u a r y 23, 1864. LI. The commanding general having expressed the opinion, in reply to a letter addressed to him by the Secretary of the Treasury on the 16th'instant, that restrictions on trade in the States of Missouri and Kentucky may now be safely removed, and lhe Secretary of War, in his letter of this day, January. 23, 1864, haying approved that opinion, the twenty-sixth regulation- of trade established, with other regulations, on the l l t h of September, 1863,'is so far modified that all restrictions on trade in the States of Missouri and Kentucky, are annulled and abrogated; and all products and goods may be freely taken into and transported within the said States as in time of peace : Provided, how•ever. That no products or goods shall be taken from said States, or either of them, into any State declared to be in insurrection, or to any port in said State heretofore blockaded which has been or may be opened, except in compliance with the regulations of September 11, 1863. A ' Restrictions upon trade in, to, or from other States, and also upon the trade with States in insurrection and parts of said States, especially on the Mississippi and other navigable rivers, will be removed whenever, in the opinion of the President, such removal shall be found compatible with the military measures necessary for the suppression of the rebellion. S. P . CHASE, Secretary of the Treasury. .' ADDITIONAL REGULATIONS OF TRADE. To take effect when promulgated under authority of the Fresident hy generals commanding departments. TREASURY DEPARTMENT, January 26, 1864. L I I . All persons being or residing in any^of the States declared to be in insurrection, whether within or beyond the lines of national military occupation, may freely bring any goods or products from within the State in which he may, reside to any place within such lines where there is a supervising special agent or assistant special agent of the. Treasury Department, for sale or other disposition ; and so much of any regulation heretofore established as requires the obtaining of any previous authority or permit for bringing goods and products t o ' the place of sale is hereby rescinded, L I I I . I n all cases where the owner of the goods and products so brought in for sale shall reside within the lines of national military occupation, and shall take the oath prescribed by the proclamation of the President, dated December 8, 1863, and is not excepted from the amnesty granted by the said proclamation, or proved by affidavits to the satisfaction of the supervising special agent or assistant special agent to be disloyal and hostile to the United States, such owner or his agent may receive the price of his goods and products without deduction, except for dues and fees to the government under the regulations of ^September 11, 1863, or he may convey such goods and products, having paid said dues and fees, under proper permit, to such other place as he may choose for sale, or other disposition; but whenever the owner of said goods and products shall not reside within the lines of national military occupation, -such goods and products shall be sold by the supervising special a.gent or assistant special agent'; and all such sales of such goods and products shall take place on Monday of each week at the place of receipt, and shall include all cornplete lots on hand at the time of sale. And the supervising special agent or the assistant special agent, as the case may be, shall pay to said owner or his agent, REPORT ON THE FINANCES. ^ * 331 ' if said owner shall have taken said oath, and is not excepted from said amnesty nor proved to be disloyal and hostile, twenty-five per cent, of the gross proceeds . of said sales, and shall pay the remainder of such proceeds, after deducting necessary and proper expenses^ of sale and one per cent, as additional compensation, into the treasury of the United States, and shall give to the owner of each lot sold, or his agent, a receipt or certificate describing the property. ""But the aggregate compensation of no supervising special agent or assistant special agent shall exceed the sum of five thousand dollars per- annum, or at that rate for a less period; and each supervising special agent and assistant special agent charged with the receipt and payment of any money under any regulation of the Treasury Department shall give bond to the, satisfaction of the Secretary of the Treasury, in the sum of fifty thousand dollars, for the faithful performance of his duties as such sup^-vising special agent or assistant special agent, and for the punctual payment into the treasury of the United States of all sums by him received and required by law or regulations to be so paid. LIV. All sales, whether private or public, shall be for notes of the United States or.treasury notes, exclusively,, and all proceeds of goods and products paid into the treasury under the foregoing regulation shall be restored^ without interest to the o'wner of the goods and products sold, in case he shall establish, on the return of peace and the full practical restoration of the authority of the Union, his title to said goods and products, and that since the sale thereof he has conducted himself in all respects as a good and loyal citizen of the United States, and has done nothing inconsistent with the terms of the oath prescribed by the President's proclamation of amnesty. LV. Nothing in either of the foregoing additipnal regulations shall authorize the conveyance of supplies beyond the lines of national military occupation, or, except under the regulations of September 11,^1863, within said lines. . LVI. The foregoing regulations, numbered L I I , L I I I , LIV, LV, shall take effect and be in force within the lines of the several military departments in the insurrectionary States, wheneyer the generals commanding said departments shall, respectively, under authority from the President, and by proper orders, promulgate the same. • S. P . CHASE, Secretary of the Treasury. Executive order, . EXECUTIVE MANSION, Washington, February 2, 1864. I, Abraham Lincoln, President of the United States, having seen and considered the additional regulation of trade prescribed by the Secretary' of the Treasury, and numbered LVII, do hereby approve the same. ABRAHAM LINCOLN. Additional regulation of trade. TREASURY DEPARTMENT, February 2, 1864. L V I I . The Secretary of War having transmitted to this department a letter of the commanding general, expressing the opinion, in reply to a letter addressed to him by the Secretary ofthe Treasury on the 16th ultimo, that restrictions on trade in the State of West Virginia, within the national military lines, may now be safely removed, the twenty-sixth regulation of trade, established with other regulations ori the l l t h of September, 1863, is so far modified that all restrictions on trade in the State of West Virginia, within said lines, are annulled and 332 REPORT ON THE FINANCES. abrogated ; and all products and goods may be freely taken into and transported within the above-mentioned portion of said State, as in time of peace : Frovided, hoioever, That no products or goods shall be taken from said State into any State declared to be in insurrection, or to any port in any such State heretofore blockaded, which has been or may b e opened, except in compliance with the j-egulations of September 11, 1863. , S. P.^ CHASE, Secretary of the Treasury. Amended regulation, series of July 29, 1864. TREASURY DEPARTMENT, February 21, 1865. Regulation X V I , concerning abandoned, captured and confiscable personal property, series of July 29, 1864, is hereby amended, as follows : X V L . Supervising special agents, and such other persons assh all 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 ne- . cessary expenses, being careful to avoid all useless or indiscreet expenditures; and will 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 will als^ 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 are not otherwise provided for, such as rents, compensation to clerks or other employes, auctioneers, printing, and advertising, a carefully stated account of which will be kept by such agents, or other persons, showing in detail all expenses paid out of this fund arising from such charge; and unless unavoidably prevented, they will take vouchers for all expenditures made under this regulation, and transmit the same with their accpunts to the Secretary of the Treasnry. 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, may 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 reward extra services in tlie^collection and care of property, rendered by agents and others, in such inanner and to such amount "as may. be approved or directed by the Secretary of the Treasury : Frovided, That the amount so retained for extra care, responsibility, .or services, by any agent or otlier person, selling as aforesaid, after the date hereof, shall not exceed two thousand dollars per annum, or at that rate for a less period ; unless the Secretary shall, for special services and responsibilities, allow a larger sum. W. P . F E S S E N D E N , Secretary of the Treasury. EXECUTIVE MANSION, February 21, 1865. Approved ; A. LINCOLN. REPORT ON THE FINANCES. - ' 333 Additional regulations to the series of July 29, 1864. TREASURY DEPARTMENT, March 21, 1865. The following additional regulations are hereby prescribed by the Secretary of. the Treasury, as supplementary and amendatory to the series of July 29, 1864: I. The local rules for the first, second, and third special agencies, dated Eebruary 1, 1865, made by the general agent ofthe Treasury Department, for the purpose of carrying out the provisions ^of the act of Congress approved July 2, 1864, are hereby approved. But neither this approval, nor the local rules, nor any contracts made under them, Avill be regarded as affecting any right or claim of the United States arising out of the confiscation laws thereof. I I . Rule I I I , of said local rules, will be amended by inserting the words ** loyal a n d " before the Avords *'well-disposed," so that it will read, "all loyal and well-disposed persons," &c. I I I . Products received under the rules relating to the registry of plantations will be disposed of by supervising special agents in the same manner and subject to the same regulations and conditions as provided by Regulation X I I I , series July 29, 1864, concerning rents received for abandoned and'confiscable lands. • , IV. Amended Regulation X V I , concerning abandoned, captured, and confiscable personal property, dated and approved Eebruary 21, 1865, is hereby revoked, and the original regulation is restored and stands inH^lie same force and effect as before the amendment. But the same is hereby amended by adding thereto the following proviso, viz : Frovided, That in special cases of large captures the Secretary of the Treasury may direct different dispositions thereof either through the officers acting under the regulations, or others specially appointed for the purpose,.in which cases he will fix such conditions and terms of compensation in each case as he shall think proper. V. In any special agency district where the duties relating to the several subjects provided for by the regulations, series July 29, 1864, can, with due regard to the public interests, be performed by one assistant special agent, but one will be assigned to duty in such district. Supervising special agents, before making any changes required by this regulation, will submit their proposed action to the general agent for approval, who will report the action taken to the Secretary. VI. When the office of a supervising special agent shall be located in the same place where the office of an assistant special agent of a district has heretofore been established, the duties for the district will be merged in the office of the supervising special agent. In such cases an assistant special agent may be assigned to duty as a deputy in the office of the supervising special agent, either by the Secretary, or subject to his approval. H. McCULLOCH, Secretary of tlie Treasury, EXECUTIVE MANSION, March 21, 1865. Approved: ABRAHAM LINCOLN. Amended Regulation IV. TREASURY DEPARTMENT, March 30, 1865. , Regulation IV of the " general regulations for the purchase of products of insurrectionary States on government account," dated September 24, 1864, is hereby amended as follows: . ^ 334 REPORT ON THE FINANCES. IV. The price' to be paid for any of the products so purchased shall not exceed the market value thereof at the place of delivery, nor exceed three-fourths of the market value thereof in the city of New York at the latest quotation known to the agent purchasing at the date of delivery of the products, after de. ducting^from such market value : 1st. The internal revenue tax of two cents pei* pound; 2d, the transportation permit fee of four cents per-pound; and 3d, an amount sufficient to cover all actual and estimated expenses of handling, storing, insurance, transportation, commission on sales, &c. . Such estimated experises in no case to exceed an amount for which private parties can secure the performance of the same service. \ v H. McCULLOCH, . . Secretary of the Treasury. : ^? EXECUTIVE MANSION. The foregoing amended regulation having been seen and considered by me, is hereby approved. ^ ABRAHAM LINCOLN. ^^ Amended general regulations. TREASURY DEPARTMENT, A2yril 25, 1865. The ".general regulations" made by the Secretary of the Treasury, dated J u l y 29, 1864, for the. purpose of'carrying into effect the regulations of that date, and the several acts of Congress, authorizing them, are hereby amended as follows, viz: ' * ; I. Two additional special agencies are hereby established, distinguished numerically, and respectively designated and described as follows: The eighth special agency comprises the State, of South Carolina and so. much of the State of Georgia as lies in and east of tli6 valley of the Ogeechee river, including the city of Savannah. ^ The'ninth ^special agency comprises the west part of 'Florida and so much of the State of Alabama as lies south of the Alabama and Mississippi railroad.. I I . The boundaries of the fifth special agency as defined by the- general ^regulations, series July 29, 1864, are hereby modified so that it comprises the . south and east part of Elorida, including Key West, and SQ much of the State of Georgia as lies south and west of the valley of the. Ogeechee river. I I I . The boundaries of the third special agency, as defined by the general regulations, series July 29, 1864, are hereby modified so that it comprises so much of the States of Louisiana and Mississippi as lies south of Griind Gulf, and including that place. • , IV. In addition to the duties devolved upon the general agent of the Treasury Department by the said regulations he will hereafter be required, under the direction of the Secretary, to cause the regulations concerning the jDurchase of products of insurrectionary States under the eighth section of the act of Congress^approved July 2, 1864, to be properly observed and carried out. All officers and agents appointed to purchas'e and sell such products will comply with the instructions of the general agent in regard thereto until otherwise directed by the Secretary of the Treasury. H U G H McCULLOCH, ^ ^ \. Secretary of the Treasury. Approved April 25, 1865 . . A N D R E W JOHNSON. REPORT ON THE FINANCES. 335 Amended regulations for the purchase ofprodticts of the insurrectionary States on government accoujit. May 9, 1865. TREASURY DEPARTMENT, May 9, 1865. . I. Agents shall be appointed by the Secretary of the Treasury, with the approval of the President, to_ purchase for the United States, under special instructions from the Secretary of the Treasury, products of States declared to be in insurrection, at such places as may from time to time be designated by the Secretary of the Treasury as markets or,places of purchase. Agents heretofore appointed for the places, designated under previous regulations will continue their agencies as if appointed under these regulations. " I I . Before entering upon the discharge of his duty, each of the agents so appointed shall execute a bond, with sureties, in the prescribed form, in a penal sum to be fixed by the ^Secretary of the Treasury, conditioned for the faithful discharge of his duty, and that he shall not engage, directly or indirectly, in the purchase of products on private account, nor be, in any way, interested in the products purchased by him, or the proceeds or profits arising therefrom. I I I . The operations of purchasing agents shall be confined to the single article of cotton; and they shall give public notice, at the place to which they may be assigned, that they will purchase, in accordance with these regulations, all cotton iiot captured or abandoned which may be brought to them. I V . To meet the requirements of the 8th section of the act of July 2, 1864 the agents shall receive all cotton so brought, and forthwith return to the seller three-fourths thereof, which portion shall be an average grade of the whole, according to tKe. certificate of a sworn expert or sampler. • V. All cotton purchased and resold by purchasin.^ agents shall be exempt from all fees and all internal taxes. And the agent selling shall mark the same " FREE," and furnish to the purchaser a bill of sale clearly and accurately describing the character and quantity sold, and containing a certificate that it is exempt fi'om taxes and fees, as above. V I . Purchasing agents shall keep a full and accurate record of all theii\ ti'ansactions, including the names of all persons from whom they make purchases, the date of the purchase, a description ofthe cotton purchased by them, and the quantity and quality thereof, also of the one-quarter retained by them. A transcript of this record will be transmitted to the Secretary of the Treasury on the first day of each month. V I I . Sales of the'cotton retained by the purchasing agents under Regulation IV, as the difference between three-fourths the market''price and the full price tJiereof in the city of New York, may be made by such agents at such places .and times and in siich manner as may be directed in special instructions from the Secretary of the Treasury. Where such "sales are not so authorized, the agents shall, without delay, ship it to NCAV York, on the best terms possible, consigned, until otherwise directed, to S. Draper, cotton agent and disbursing officer at that place. Bills of lading in triplicate for such shipment must be taken, one of which shall be sent to the agent at New York, one to the Secretary of the Treasury, and one retained by the purchasing agent. V I I I . Prior to the close of each month, and in sufficient time for the necessary action, the purchasing agentshall prepare and forward to the Commissioner of'Customs a full estimate of the probable expenses of 'his office for the month next ensuing, the amount of which, together with any sum found due from inadequacy of former estimate, or less so much as may remain unexpended from any amount previously sent, will be transmitted to said purchasing agent. Purchasing agents will require receipts in triplicate for all. moneys paid by them, one of which receipts shall be forwarded to the disbursing officer, one tOt 336 REPORT ON THE FINANCES. the Eirst Auditor of the Treasury with his accounts, and' one retained by the agent. • ^ " ' . ' I X . All agents are prohibited from purchasing any product of an insurrectionary State which shall have been captured by4he military or naval forces of the United States, or which shall have been abandoned by the lawful owner thereof. X. These regulations, which are intended to revoke and annul all others on the subject heretofore made, will take effect and be in force on and after May 10,1865. ,/ H U G H McCULLOCH, < Secretary of the Treasury. EXECUTIVE CHAMBER, ' Washington City, May 9, 1865. Approved. ANDREVY JOHNSON. TREASURY DEPARTMENT, June 14, 1865! The following proclamation of the President of the United States, dated the 13th day of June, 1865, removing the restrictions upon internal, domestic, and coastwise intercourse and trade, and .upon the removal of products of States heretofore declared in insurrection, except as to articles contraband of war, viz: arms, ammunition, all articles from which ammunition is made, and gray uniforms and cloth, and with certain other exceptions and limitations therein contained, is published for the information and guidance of collectors and other officers of the customs. H. McCULLOCH, Secretary of the Treasury.- DEPARTMENT OF STATE. By the Fresident of the United States of America. A PROCLAMATION. "^ - • j 'Whereas, by my proclamation of the twenty-ninth of April, one thousand eight hundred and sixty-five, all restrictions upon internal, domestic, and commercial intercourse, with certain exceptions therein specified and set..forth, were removed '*in such parts of the States of Tennessee, Virginia, North Carolina, South Carolina, Georgia, Elorida, Alabama, Mississippi, and so much of Louisiana as lies east of th^ Mississippi river, as shall be embraced within the lines of national military occupation ; * ^ * ." And whereas, by my proclamation of the twenty-second of May, one thousand eight hundred and sixty-five, forreasons therein given, it was declared that certain ports of the United States which had been previously closed against foreign commerce should, with certain specified exceptions, be reopened to such commerce on and after the first day of July next, subject to the laws of the United States and in pursuance of such regulations as might .be prescribed by the Secretary of the Treasury; And whereas I am satisfactorily informed that dangerous combinations against Jhe laws of the United States no longer exist within the State of Tennessee;' that the insurrection heretofore existing within said State has been suppressed REPORT ON THE FINANCES. 337 that within the boundaries thereof the authority of the United States is undisputed ; and that such officers of the United States as have been duly commissioned are in the undisturbed exercise of their official functions: Now, therefore, be it known, that I, Andrew Johnson, President of the United States, do hereby declare that all restrictions upon internal, domestic, and coastwise intercourse and trade, and upon the removal of products of States heretofore declared in insurrection, reserving and excepting only those relatingto contraband of war, as hereinafter recited, and also those Avhich relate to the reservation of the rights of the United States to property purchased in the territory of an enemy, heretofore imposed in the territory of the United States east ofthe Mississippi river, are annulled, and I do hereby direct that they -be forthwith removed; and that on and after the first day of July next all restrictions upon foreign commerce with said ports, with the exception and reservation aforesaid, be likewise removed; and that the