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REPORT

OP THB

v..

THE S T A T E 'OF THE FINANCES

FOE

THE

YE.AR

IseSo

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WASHINGTON:
GOVERNMENT




PRINTING

1866.

OFFTCF..




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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

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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




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FINANCE

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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

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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

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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, consist*
ing 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 A here they are fcAv, as at most of the public institutions,
V
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 t V hundred and thirty millions of these notes the government has the
AO
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 A ^s in gold, and $7,050 81 was in silver.
Aa
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 A ^ o are required to furnish bonds
Ah
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
. •
•

>

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

1

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 O
O

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..

25, 000, 000

18, 415, 000

18, 415,-000 00

22, 468,100

5, 800 00

12, 896, 350

2, 800, 000

1, 090, 850

6 pr.ct.per )
annum. 3
60 days.

Oregon w a r .

600 00

12, 896, 350

2 years. 2 years after date 1
Treasury
notes.

10,000,000

22, 468,100

•Loan of F e b . 8,
After J u n e 1,1881. 6 per ct. per
20 years
annum.
1861.

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

1 , 717, 061 40
9

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

ll

1

i

at

o

.a
o

I

bD

o
O
28.4

16.4

55.5

+ 95.0 21.8

+ 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

12.9

1833-'36, 4 years

12.1

1837-'38, 2 years
1839-'45, 7 years

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

6.0

1825-'32, 8 years

'a r ft
a t

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.

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

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

,




•.

$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
• 500, 00
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:

.

1863.

,

July
Aue-ust Sentember

..

-.

- ..

Total

'.

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.

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

Loans.

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,

Number of Number of^ Number of
cases. - bonds trans: bonds issued.
ferred and
cancelled.

Amount.

Totals

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

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

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

number
numb'er
number
amount

10
84

- Amount.

of bonds signed .
of letters signed .
of signatures
of bonds issued..




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

Totals

Total
Total
Total
Total

Number of NuDiber of
bonds issued.
cases.

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, A ^ o pays
Ah
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.

^

^

fco

?3

be'^13

O CfH

SUITS B R O U G H T P R I O R TO T H E FISCAL YEAR.

©•^y -fl

•d fcC
0) 3

•a

-2

Year.
OQ

o 'o

'^ s
1
fi

fl-^

nS

^1
xi fl
op
fi

'o 3
§ M

11 .
m

u 'd

lfll
fl

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

for.

Amount
sued for.

11, 867 70

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

f^=2
o £
^ "fl

O

o

w

ce

2
2
35

o

a

Amount
sued for.

$2, 073 60

•:li •

II

fl
fl
o

fl
o
No.

to

^<2

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.

i
1
a•
2

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

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

4,600 00

3

301
4
1
50

.5

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

4

1, 300 00

5,23L 91

6

3,931 91

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
flu

P
.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

fl.2

Judicial diiirictg.

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'

2,112 12

8

73, 621 69

8

11

33

513,156 56

•

10

32, 523 40

2, 446, 407 15
461 69

1

4
14

3
1
2

50
3
1
49
11
1
64

1

79
17
44

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

2i, 348 28
11, 000 00

14
68
16
1

15, 475 00
73, 212 86
7, 080 00

17,
220,
8,
11,

406 52
294 57
921 35
O U 00
O

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

26
9

""I'

"i

'"i44'

"216'

e'

57
47

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

10
5

77
1

14

33

45
1

.
2. 394 58

2
1

Q)

248 70

o

16
69
00
59

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




4

1
1

279
3

2

17
3
1
27
20
5
18
6
13
16
1
1

45
12
18
39
30
40
36

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

.

10
83
57
56
37
94
00
32
03
57

-

4

1

2
3
8
37
76

1
236 69
. 13, 817 94

19
11

3

3

5

7

6
3

57

35 1,593 2,348

21
4
1
30
43
20
41
6
16
26
2
2
6
.5
20
20

1, 000 00

2

2

2

1, 903 42

4

4

.53
11
65

o
5

.51

1
4
5
1
7

98
54
21

461
3, 326
4, 570
3, 779

1
4

18
15
23

62
20

1
1

8, 612 72
6, 397 84

1
2

159
2,190
23
17, 691

09
53
67
62

1

c

2,196 10

' 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

6
3

2

/

55
32
50
07

• 17
3
, 1
' 27
38
20
41
6
15
21
1
2
4
5
20
18

2

10, 963
3, 365
- 17, 375
2, 614
1,117
1, 016
1, 216
130, 796
2, 839
3,106

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 A ill not appear remarkable, hoAvever, Avlien it is considered that there
V
,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 A ^s raised from $11 to $13, Congress prohibited, a corresponding inAa
crease 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 t V and three years' volunteers
AO
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
>

C
D

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

3,638
12,786
6,733
7,256
309
449
1
, 58

1,375
1,178
1,618
2, 013
131
' 51

31,230

5,542

Total accounts

695
2,750
1,428
408
120
281
5
140

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 .

•

4

77
8
1,326

•5
279

6,953

Total claims

13
8
544
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.
Date.

1864—July
August
September
Octoher
November
December
1865—January
February
March
April
May
June

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 ' 0
2
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

2, 584 00
400 50

76 01

4, 483 26

182 8'8

7, 399 60

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

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

225 90

2, 710 13

' 109 99

8,475 60

423 25

3, 577 50

.320 13

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.

Contingencies.

Loss b y exchange.

$7,155 00

$161 52

. $453 75

7,155 00

Mission.

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..;...

1, 930 00

84 70

26 25

4,335 00

F r o m J u l y 1, 1864, to J u n e 30, 1865

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

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

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




53
83
97
80
13
49
32
61

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

$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
15
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
^

Loss in ex-

00
51
65
50
49
15
04
50

662 11

00
00
00
50

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

6,000
2,000
2, 000
^1, 062

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

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

Rio de Janeiro




. . 3

1
1
2
1

,
,
,
,

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

:

Palermo
Paramaribo
Port Elizabeth
Port au Prince
Pernambuco
.Panama

2
1

40
181
10

Consulates.

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
O
U

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.

3, 454 27
4, 690 35
2, 390 14

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

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

Total

142 70
188 80
89 49

10, 534 76

1st district
• 2d district
3d district

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. "

Net salary.

Tax.

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.

$4, 054 82
^, 306 80

1

:

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

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

• Total

$171 60
177 02

8,361 62

1 .st district
2d district

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

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

657 57

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

63
92
03
99

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..
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

2,519 33
2, 298 99
4,000 00
3,163 33
• 4, 292 77
1, 324 09
5, 500 00°

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 . 0
1
4, 000 00

Total.

17, 237 56

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

DELAWARE .

87
146
154
154
170

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

1, 278 58

79 48
202 39
164 50
158 69
80-95

354 17

6,^75 00

24
80
65
05
43

161
125
200
200
.387

94
00
00
00
50

686 01

50
64
64
111
63

29,102 60

181 89

448 59

3, 258 94
5, 382 57
6,148 49
5, 717 57
8, 595 03

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

8,791
12, 256
17, 390
*12, 064
37, 382

4, 671 42

87, 883
12,566

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

70
91
54
50
77

253
1, 210
881
1,177
1,147

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 . 4
3
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 . 6
3
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

.

$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

14,935 27

4,971 31

1,848 49

305 12

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

WEST VIRGINIA.

615 52

3, 802 91

1,500 00

45 00
45 00

1, 4.55 00
1, 455 Op

3, 201 72

. D I S T R I C T OF C O L U M B I A . . .

$74
13
29
83
57

22
28
38
24

15, 550 79

Total

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

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

.

1, 012 50

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

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

1,123
148
66
46

5, 619 66

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

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

56,179 52

16, 710 80

5, 644 71

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

58
21
40
15

00
00
50
00

1,481 05

187 87

Total.

3, 395 83
600 00
1, 326 00
297 83

88
72
55
75

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

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

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

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.
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

States.

$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

10, 304 50

00
00
91
00
34
00
00
50
00
00
00
00
00

4,390 79

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

48
85
50
7005
25
23
95
87
95
98
05
93

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

118
207
195
33
96
250

30
90
00
85
00
60

95
17
34
65
71
28

25
25
00
00
00
25 •

254 65

988 18

1, 372
618
400
487
435
369

34
18
58
26
28
88

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

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

district
district
district
district
district
district

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

1, 500 00

45 00

1, 455 00

50 00

49 67

. 31 50

72 61

144 00

• 1, 802 78

74 67

72 15

1, 971 32

999 99

381 55

612 00

63 78

110 00

4,138 64

i^

^,
a

*2, 888

2, 043 47

w

*6, 952

NEBRASKA......

w

554 00

Total

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

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

2 25

^ 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 . 9 64
,34
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

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

27 00

793 86

$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

Arkansas
Total

$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.
COTTON.

4 cents per pound.

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




$2 per hogshead.

"

TOBACCO.

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.
MOLASSES.

^

3 per cent, ad valorem.

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




RICE.

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.

Total
number.
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
197
3,252
5,396
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

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

. . .

All other fees
collected.

A t 5 cents. A t 10 cents. A t 15 cents. A t 20 cents.

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.

Deposits.

Aids, &c.

$2, 090 26
$60, 524 65
194 42

$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

1, 770 40
984 00

2, 554 44
12, 425 92
180 00

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

2, 085 78

51
25
37
60
70
64
01
50
98
00.

12,641 45

960 86

8, 940 90

634 67

9, 575 57

1, 546 20

2,226 80

'i,'038'42

80,180 03

232, 712 93

30, 573 37

344,112 99

3, 465 88

4, 429 07

'4,'8ii'42

646 66

TREASURY DEPARTMENT, Offi.ce of Commissioner of Customs, Octoher 31, 1865.




Total
payments.

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

O

O
H

794,141 52
46, 006 45

10, 536 45

321, 082 74

"4,'8ii'42
23, 389 43

h3

"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

s
o

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
Dec.

1864

522 bales

Jan.,
Mar.,
Mav,
June,
Julv,
Aug.,
July,

510,108

63,833 92
166,457 39

87,532

720,670 68

11 bags and 199
bales.
293 bales
618 bales
94 bales ....

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

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 C
O

1
1
.

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

07
73 63

1,468 42
61 85

175 33
70 79

74 22

21

49 83
4 81

l,'l85 98 1,171 69




1 02
34 03

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
http://fraser.stlouisfed.org/ A R T M E N T ,
Federal Reserve Bank of St. Louis

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
for FRASER
Portland, 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
430 00 11, 048, 846 00
I 976,
,
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 '

"'5,'666'66"

-.-v.--.------^---"•"""•"*" " * 5 3 8 " 3 5 "
96,568.19
• : 13^985 00
.-----

• •

8,074
104,215
1,013
• 108,858
• 988
20,625

.

" "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

Balances available Disbursements,.
September 30,
1864-'65.
1865.
. $13.544 21
3,409 33
309 67

. 685,637.72

$3,-865 93

555,392 15

$17,410 143,409 33309 67

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......

26
10
75
55

40,908
34,856
49,870
1,631

26
10
75
55

53,866 60

'iojoGo'oo

"i,'boo'6b*

9,000 00

249,434 79

Total.

53,866 60

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




. .

.••.

72
02
79
51

*$132,000 00

1., 697,624 04

:

$685,637
88,834
249,434
673,717

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 A ^s examined and buoyed, for the transportation of released Union prisAa
oners. 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
t V hundred miles of the Tennessee river, from the Muscle Shoals to its mouth ;
AO
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 A ^r as transports, tugs,
Aa
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 A ^s found on examination after the explosion that the shell
Aa
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



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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 A ^s torn to pieces and rendered useless.
Aa
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 A ^s paid by the owners of
Aa
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 A ^s found in fault, and license revoked.
Aa
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
t V engines, Avith cylinders 25 inches in diameter and 8 feet stroke ; had three
AO
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 A ^s not permitted to
Aa
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 A ^s already ended Avhen this inhuman shipment Avas made, and nobody
Aa
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, A ^s lying at the Avharf at Vicksburg, on her Avay to St. Louis.
Aa
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
A ^s entitled to carry. 'We have refused to rencAV his license since that time.
Aa
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 A ^s using the coal that was in her deck-rooni. I am
Aa
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 t V hundred and ninety-three (293) pilots and two hundred and ninety-tAVO
AO
(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 A ^s investigated by the
Aa
' 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
A ^s in the explosion of the propeller TonaAvanda, in the Chicago river, on the
Aa
24th of October, in Avhich three persons Avere lost—the second engineer, Avho
A ^s on duty, a fireman, and another person. A rery careful investigation into
Aa
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 A ^s found standing with the starting-bar grasped in his hand. Another
Aa
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 A ^s done by the local board of
Aa
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 A ^s done by the officers and crews of both vessels, after the collision, that
Aa
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 A - s Avell
Aa
secured from fire around the boilers.
The steamer J . P. Ward A ^s burned at her dock in Bay City. No lives
Aa
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

A s s a y ' office.
N e w York.

BraDch mint,
Denver.

Value.

Value.

20,640 00
$4,947,809 21
$545,363 00

339,235

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 .

»

''* . .

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

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

165,003, 45

950,218 69

165,003,45

474,035 58

32,900 00
553 100 00
27 650 00
17,160 00
4,880 00
618.00
313,910 69

O
H
O

30,685,699 95

1,539,500

00
00
00
00

1,293,351
32,900
1,106,200
110,600
171,600
97,600
20,600

4 , 9 4 7 , 8 0 9 21

145,235 58
821,000

545,363 00

Total.

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

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

a
cn

105,930 00
535,600 00
541,800 00

T o t a l copper

1 1
—

T o t a l silver
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

2,274,530 57

..

364,857 00
14,003 00

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

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

10, 245,595

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.

Pieces.
1793
1818
1838
1848
1858
1859
I860
1861
1862
1863
1864
1865

to
to
to
to

1817
1837
1847
1857

Total

Three cents. T w o cents.

Bars.
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

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 .

• 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

-

• -

.......

Total

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

:
.

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
302, 826

Three dollars. Quarter eagles.

351,888

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.
Dollai's.

Quarter dollars.

Dimes.

Half dimes.

Bars.

Pieces.
1854
1855
1856
1857
18.58
1859
1860
1861
1862
1863
1864
1865

Half dollars.
Pieces.

Pieces.

Pieces.

Pieces.

Vahte.

No. of pieces.

613 000

15, 000
5,000
.--.

Total




20 000

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
fi

•

$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.

Half eagles.

Pieces.
1, 026. 342
534,2.50
21, .500
4,000
8,200
5, 200

Pieces.
709, 925
108, ICO
13,, 000

816, 450

Tot.al

Pieces.
550, 528
546,100
34, 000

Dollars,

Dollars.
Pieces.

Pieces.
59, 000
40, COO

Half dollars.

Quarter dollars.

200, 000
*280, 000
39.5, 000

730, 500
47, 500
24, 500
4, 3.50
9, 600

1, 599, 492

831, 025

Pieces.
1838 to 1847
1848 to 1857
1858
1859
] 860
1861, (to Januar^.r 3 l ^

Quarter eagles.

T h r e e dollars
Pieces.
24, 000

1,130, 628

24,000

1, 004, 000

1, 004, 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.

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

Gold.

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

"^
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

00
00
50
00
00
62
29

$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

910 77

87, 749 90

Total

66
69
79
76

1, 539, 465 18

Colorado.

Period.

1804 to 1827 ?.
1828 to 1837
1838 to 1847
1848 to 1857
18.58
1859
1860
1861
1802
1863
1864
1865
Total




$327, 500
152, 366
55, 626
300
4, 675

4, 464, 474 23

Oregon.

S. Carolina.

69 00

©

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

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

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

52,159 07

20, 320 00

$6, 714 00
1, 543 00
5, 580 00

2, 269 00

3, 924 00

134, 760 28

24,519 29

818 00

3, 422 00

•«>

. 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..:.-

a l . :
Tot


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 O 20,369 48
O
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.

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.

Countrv.

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

497,905 00
290, 435 00
477,140 00
77,270 00
3,175 00

80
40
29
00
68
40

.

. — x _ . . „
.

f
'

..

•

1821-'
1822 . . .
1823
1824
•
1825..
1826
1827
1828
1829
'
.
1830




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
O 27,199, 779 00
1831 to 1840,10 yrs. 18,791,862 O
380,670 83
112,050,753 83
O
1841 to 185,0,10 yrs. 89,443, 328 O - 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 . 9
5
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 , 8
5
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
460 50
529. 69-2,
581,628, 181 2f3
776; 682,.361 57 • 889,379,6.52 52
1,121,131, 842 98 1, 385, 758, 6 4 58
740 85 l,805,.939,/345 93
1, 472, 224,
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 37 415^ 939 85
2,
1820
1,248,310 05 .253,370 04 4, 387, 990 00
2, 630, 392 31 208, 376 31
3,
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
1,
3, 096, 924 43 780, 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
1,
3, 659, 914 18 308, 810 57
1826
1,256,745 48
232,719 08 4, 218, 902 45
1,
3, 943,194 37 556, 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 66
1,363,297 31
1831
1, 373, 755 99
298, 554 00 3, 856,183 07
4, 846, 405 61
1,170,665 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 95
4,589,152 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 02 882, 797 96
2;
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 92 388, 434 51
2,
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 50 398, 867 29
2,
1846
2, 532, 232 92
409, 292 55 6, 455, 013 92 10, 362, 374 36 809, 739 62
1,
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 80 226, 500 92
1,
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 58 866, 886 02
1,
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
1,
9, 910, 498 49 736, 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 07 542, 255 40
1,
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 67 034, 599 73
1,
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 08
122, 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
4. 623, 223 54
149, 004 15
16,470 09
6, 480, 166 72
175, 111 81
20, 302 19
7, 411, 369 77
193, 636 59
31 22
4 981, 669 90
269, 803 4
9, 000 00
022
3.737, 079 91
• 315, 36
94, OUO 00
4 002, 824 44
205, 217 87
60, 000 00
4, 452, 858 91
379, 558 23
116,500 00
3, 737, 079 91
384, 720 19
196, 500 00
6, 080, 209 36
445, 485 18
234, 200 00
4 984, 572 89
464, 546 52
205,425 00
6, 504, 338 85
427, 124 98
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
731 27
26, 9.53, 571 00
530, 750 00 1, 755,
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
13, 062, 316 27
743, 447 83 1,110, 713 23
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
18,155, 795 17 ,212, 911, 666 17
. 2, 538, 297 80
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 . 1 17, 840,543 38
5
1, 543,
974,412 21
6,176, 565 19
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
987 43
911,977 93 11, 117,
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
12,991, 902 84
528, 054 06
8, 595,039 10
370,594 54
1,213, 823 31
601,452 15
282 37
6, 719,
036, 036 25
15,427, 688 42
898, 460 73
554, 321 22 16, 452,880 13
7,438, 728 17
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> cal instruments
' s'
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 u n g r o u n d . . . . . . . . .
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 .
,
1,179, 067 2, 497, 045
1, 328, 477 L 004, 409 2, 332, 886 L, 317, 978,
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,
165
,.9
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
34, 430 • 41, 047 75, 477
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.

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.

Districts.

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.

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.

Districts.

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 5 1 94
.,8
14, 438 23.
' 10,167 61
• 18,031 30
7,609 2a
1 7 0 5 92
.,7
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 - 1 79^
,97
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 9 »
9
10, 873 47

REPORT ON T H E

FINANCES.

279

No. 17.—Statement, S^c.—Continned.
Enrolled and
licensed tonnage.

Total tonnage of each
district.

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

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.

Tons and lOQths.

Districts.

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,

Gold value.

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

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.
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,

1862-'63.

1861-'62.

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,

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
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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
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O
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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
339
' 391,

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
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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.

Present collectors.

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 ) . . . .
-.

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 O
O
84 00
2,372 81
1,033 31
3,000 00
3,285 00
546 O
O

500

REPORT ON T H E

FINANCES.

No. 27.—Statement, ^c—Continued.
CO

p

Districts.

.

'•^

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 C
O
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

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 merchandise in w a r e h o u s e at the
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

3, 468, 455 42




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

S

878, 584 84

o
Ul

oo

oo

No. 28.—General result of all receipts and disposal of merchandise within the United States, ^c—Oontinued.
1864.
November,

1865.
January.

December.

-^

•

February.
Duty.

Amount,
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




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.

June.

Amount.
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-

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.

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 . . .

Pilla-

!21

O
Ul

$2, 260 00

Twenty-five instalments ; one unexpended.

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.

PiJ

11, 660 00

Vol. 7, page 592,
and vol. 10, page •
nil.

Vol. 10, page 1167.

gers and
 L a k e r u a r y 22,
Winnebagoshish.


O

56,700 00

Vol. 7, page 592,
and vol. 10, page
1111.

T w e n t y instalments in money of $20,000 each.

Do..
Chippewas,''

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.

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
$3, 000 00

$60, 000 00

9, 600 00

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

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

hj
O

12, 000 00

10, 000 00

w

200, 000 00
100, 000 00

H
O
H
W

4, 710 00

o
6, 000 00

.do.

T w o p a y m e n t s of $2,000.

4,000 00

.do.

T w o p a y m e n t s of $2,200 -

Ul

4, 400 00

...do.
Vol. 7, page 568,
and vol. 10, page
1071.
Vol. 9, page 8 4 2 . . .
Vol.10, page 1079.
...-do

$25,000 annuities

,

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.

48, 000 00

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

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
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.

Do

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

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

>
2, 500 00

8, 850 00

60, 300 00

50, 000 00

11, 062 89
1,100 00
$5, 000 00

W

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

Vol, 12, p a g e 5 1 - . .
Vol. 7, pages 54,
106, 176, 220.

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 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
Do

F o r p a y of farmer.

Do

T e n instalments for p a y of miller.-




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-

F o r p a y of two teachers.

Do

Vol. 7, page 493-'..

480, 000 00

.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.
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.

a

1, 200 00

1, 200 00

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.

u
u
rfl

fl *
fl ce

So

<

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

$2, 400 00

H
O

$500 00

P e r m a n e n t a n n u i t y in money

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.

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.

$446, 000 00

900 00

Pottawatomies. -

hj

O

$22, 300 00

W

55
i25
O
Ul

Digitized for Pottawatomies of P e r m a n e n t
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, U O 00
O
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.

Washingt
o n T e r 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

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.
Do .

^o

Vol. 12, page 929..

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 provi^
timated 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

rt

35, 000 Ot)

•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.
'

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 to Smithsotbe
all 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 C