The full text on this page is automatically extracted from the file linked above and may contain errors and inconsistencies.
4X
HE I*
^
«;--''«-^'#'^*-A*c.:>...fi:••-#'%
OUT
SECRETAM OF. THE 'TREASURY
S T A T E OF T H E F I N A N C E S
THE
Y E A R 1 8 6 7.
\J
WASHINGTON:
http://fraser.stlouisfed.org/
•SOVBENMBNT E E I N T I N O O F F I C E .
1 O /2 Q
•
Federal Reserve Bank of St. Louis
••$•'..•
BINDING
IIDEl
.
.page.
I. REPORT OF THE SECRETARY OF THE TEEASURY
( T A B L E S A C C O M P A N Y I N G THE
1.
2.
3.
4.
5..
6.
REPORT.)
I
,
'
Receipts and expenditures o f t h e TJnited States for fiscal year 1867
XLIII
Receipts and expenditures of the United States for first quarter of 1 8 6 8 . - . . X L Y I I I
Public debt and synopsis of laws creating i t . . . .
..-•
L
Calculations relative to paying-the public debt
:
'.
LVI
Private corporation stocks Leld b y t h e United States...••-•.';.
LVII
Liabilities to l u d i a n tribes
1
^.
427
IL REPORTS OF TREASURY OFFICERS :
Architect; Supervising
^
164
1. P u b l i c buildings in charge and the cost of sites, construction, and repairs
•
up to 1867
,
183
2. Appropriations for the erection and repairs of the same
188
3. Expenditures for I8b7 and balances r c Q i a i n i n g . . . . . 191
4. P u b l i c property sold d u r i n g ' t h e year
"
192
5. Expenditujes for furniture and repairs of furniture
:...!...
193"
6. E x p e n d i t u r e s lor repairs aud pre&ervHtion of public buildings
193
Auditor, F i r s t
^
:_.'
•
40
Auditor, Second
•....'...
41
Auditor,'Third
•
45
Auditor, F o u r t h
'
'63
Auditor, Fifth
'
1
••
70
1. Expenses of foreign missions for fiscal year 1867
:-...,
^^
2. Consular salaries and fees for fiscal year 1 8 6 7 . . .
76
3.^Expenditures for relief of American s t a m e n , 1887.
'...•.
'82
4. Amounts refuDded to citizens and seamen
.^
84
- 5. N u m b e r of destitute American seamen returned lo the United States
81
6. Department accounts received and allowed
85
7. Expenses of assessing.the internal revenue taxes, 1.867
87
8. E x p e n s e s of collecting lhe interna! revfuue taxes, 1867
:.....
99
9. E x p e n s e s of collecting the internal revenue taxes, from September 1, 1862,
to J u n e 30, 1 8 6 5 . . . . . . . . .
"
111
10. E x p e n s e s of collecting internal revenue taxes iu insurrectionary districts,
I8(.i7
•
11711. Miscellaneous expenses of collecting'iriternal revenue taxes, 1867 . . . . . .
118
12. U i a w b a c k s on merchandise letunded, ]8t)7
.^
118
13. Amounts paid to internal revenue iiispectors
1
119
Auditor, Sixth, (for Post Office D e p a r t m e n t )
l^^
Coast Survey
,
,
351
Commissioner of Cnstoms . . . :
•
'.
:.
34
Conlmissioner of Internal R e v e n u e . . . .
. 256
Comptroller of Currency
'
' 1
1. B a n k s in voluntary liquidation for the purpose of consolidation
20
2. B a n k s in voluntary liquidatiop
21
3. B a n k s in the hanus ot leeeiver
1
21
4. Emplny^s (if (he b u i e a u a n d their compensation.
.'
22
5< Bonds held by United States Treasurer in trust fur banks
23
Comptroller, First
25
Comptroller, Second
:......
----,. 2%
Director of Bui eau of Statistics
-.
240
1. I m p o r t s and exjjorts ot coin from 1821 to 1857 , . J
395
2. E x p e r t s of donif-stic mercl/aiidi.-ie froirj 1866 to 1 8 6 7 . . .
395
3. Imports and re-exp(»ris of foreign mercliandise Irooi 1821 to 1867
397
4. Exports (»f domestic products, l8o7
.--399
5. R e exports of foreigu meichandise, 1857
403
^ crIV
' INDEX.
,
6. Imports of foreign merchandise, 1867
7. Tonnage of American and foreign vessels entered and cleared at each col, lection district, 1857-..-.
8. Tonnage of American and foreign vessels,.entered from and cleared to
foreign countries,. 1867
'...-.
•
9. Bonded warehouse transactions from 1847 to 1867
Director of the JMiut....
"...'..
1
,
1. Deposits at the Mint and branches, 1867
2. Coinage at the Mint and branches, 1867
:
3. Deposits of domestic gold and silver productions
4. Coinage of the Mint and branches-from 1793 to 1867
5. Deposits of domestic gold productions, from 1804 to 1867
6. Silver coinage from 1853 to 1867
7. Deposits of domestic silver productions from 1841. to 1867
8. Silver coins, their weight and value
9. Gold coins, their weight and value..
10. Gold, silver, and copper coinage from 1792 to 1867
Inspectors of Steamboats
'
Light-house Board... ^..
•
. Register
....•...:
1. Public deb't, statement from 1791 to 1.867...,
^
2. Total revenue of the United States from"1791. to 1867
^
3. Total expenditures of the Uuited States from 1791 to 1887
4. Marine hospital fund, receipts and expenditures, 1866
5. Marine hospital fund, receipts and expenditures, 1867..:
6. Tonnage of American vessels by collection districts, .1867 •
7. Claims paid " npt otherwise provided for," 1867
•
V
8. Customs employes and their com.pensation, 1867
9. Tonnage of United States vessels from 1789 tb 1867
10. Ex|)enditures at each custom-house previous to 1867
Solicitor
-.
L Suits brought and business arising therefrom, 1867
Treasurer
'
'....
1. Receipts' and payments by the United States assistant treasurers and
depositories
-.
2. Chickasaw Indian trust fund.*
3. Smithsonian Institution trust fund
'...:.
Page.
408
413^
~ 414
416
325.
333
• 334
335
337
341
346
346
347
348
349
293
194
152
'
354
356
358
, 360
364
368
370
370
391
393
157
•
1.6.0
120
.
150
445
445
.
EEPORT
OF THE
SECRETARY OF. THE TREASURY.
TREASURY DEPARTMENT,
Washington, November 30, 1867.
I n conformity with law, the Secretaiy of the Treasury has the honor to submit to Congress this his regular annual report.
The finances of the United States, notwithstanding the continued depreciation
of the currency, are in a much more satisfactory condition than they were when
the Secretary had the honor to make to Congress his last annual report. Since
the first day of November, 1866, $493,990,263 34 of interest-bearing notes, certificates of indebtedness and of temporary loans, have been paid or converted
into bonds; and the public debt, deducting therefrom the cash in the treasury
which is to be applied to its payment, has been reduced §59,805,555 72. During
the same period decided improvement has also been witnessed in the general
economical condition of the. countiy. The policy of contracting the currency,
although not enforced to the extent authorized by law, has prevented an expansion of credits, to which a redundant and especially a depreciated currency is
always an incentive, and has had no little influence in stimulating. Lib or and
increasing production. Industry has been steadily returning to the healthy
channels from which it was diverted during the war, and although incomes have
been small and trade generally inactive, in no other commercial country has there
been less financial embarrassment than in the United States.
In order that the action of the Secretary, in the financial administration of
the department, may be properly understood, a brief reference to the condition
of the treasury at the time the war was drawing to a close, and at some subsequent periods, seems to be necessary.
On the 31st day of March, 1865, the total debt of the United States was
$2,366,955,077 34, of the following descriptions, to wit:
Funded debt
$1, 100, 361, 241 SQ
Matured-debt
349, 420 09
Temporary loan certificates
'.
52, 452, 328 29
Certificates" of indebtedness
171, 790, 000 00
Interest-bearing notes
52Q, 812, SOO 00
Suspended or unpaid requisitions
114, 256, 548 93
United States notes (legal tenders)
433, 160, 569 00
Fractional currency
' 24, 254, 094 07
Cash in^the treasuiy
Total
2,423,437,002 18
5Q, 481, 924 84
2, 366, 955, 077 34
II
REPORT OF THE SECRETARY OF THE TREASURY.
The resources of the treasuiy consisted of the money in the public depositories
in different parts of the countiy amounting, as above stated, to $56,481,924 84 >
the revenues from internal taxes and customs duties, and the authority to issue
bonds, notes, and certificates, under the following acts, to the following amounts :
Act of February 25,1862, bonds
$4, 023, 600
Act of March 3, 1864, bonds
27, 229, 900
Act of June 30, 1864, bonds, 7.30 or compound interest
notes
79, 811, 000
Certificates for temporaiy loans, act June 30, 1864
97, 546, 471
United States notes for payment of temporary loans, act
July 11, 1862
16,839,431
Fractional currency, act June 30, 1864
25, 745, 905
Act of March 3, 1865, bonds or interest-bearing notes
533, 587, 200
Making a total of
00
00
00
71
00
93
00
784, 783, 508 64
Certificates of indebtedness, payable one year from date, or earlier at the option
of the government, bearing interest at the rate of six per cent, per annum, might
be issued to an indefinite amount, but only to public creditors desirous of receiving them in satisfaction of audited and settled demands against the United
States.
Early in April the fall of Richmond, and the surrender of the forces which
had so long defended it, rendered it certain that the war was soon to be terminated, and that provision must be made^for the payment of the army at the
earliest practicable moment.
The exigency was great, and the prospect of raising the money required to
meet the present and prospective demands uppn the treasury, under the laws
then existing, was sufficiently discouraging to create solicitude and anxiety in
the mind of a Secretaiy little experienced in public affairs, npon whom the responsibility of maintaining the credit of the nation had been unexpectedly devolved. There was no time to try experiments or to correct errors, if any had
been committed, in the kind of securities which had been put upon the market.
Creditors were importunate, the unpaid requisitions in the department were
largely in excess of the cash in the treasuiy, the vouchers issued to contractors
for the necessary supplies of the army and navy were being sold at from ten to
tAventy per cent, discount—indicating by their depreciation how uncertain was
the prospect of early payment;—while nearly a million of men were soon to be
discharged from service, who could not be mustered out until the means to pay
the large balances due them were provided. There was no alternative but to
raise money by popular subscription to government securities of a character
the most acceptable to the people, who had subscribed so liberally to previous
loans.
As a considerable amount of the seven-thirty notes had recently been disposed
of satisfactorily by the department, and had proved to be the most popular
security ever offered to the people, the Secretaiy determined to rely upon them,
(although on the part of government they were in many respects objectionable,)
and, in order to insure speedy subscriptions, to place them within the reach of
REPORT OF THE SECRETARY OF THE TREASURY.
Ill
all who might be willing to invest in them. In every city and town and village
of the loyal, and at some points in the disloyal States, subscriptious were solicited.
The press, with its immense power, and without distinction of party, seconded
the efforts of the energetic and skilful agent who had charge of the loan. . The
national banks gave efficient aid by liberal subscriptions, while thousands of
persons in humble life and with limited means hesitated not to commit their
substance to the honor and good faith of the government. Before the end of
July the entire loan, exceeding five hundred millions, was subscribed and paid
for, and the Secretaiy was enabled with the proceeds, together with the receipts
from customs and internal revenues, and the use to a limited extent of some of
the other means at his disposal, to pay every requisition upon the treasury, and
every matured national obligation. As evidence of the necessity that existed
for prompt action in the negotiation of this loan, and the straits to which
the treasuiy was reduced, it will be remembered by those who examined carefully the monthly statements of the department, that although during the month
of April upwards of one hundred millions of dollars had been received from
he sales of 7.30 notes, the unpaid requisitions, at its close, had increased to
$12.0,470,000, while the cash (coin and currency) in all the public depositories
amounted only to $16,835,800. If few men intrusted with the management
ofthe finances of a great nation were ever in a position so embarrassing and
trying as was that of the Secretaiy of the United States Treasury in the months
of April and May, 1865, none certainly were ever so happily and promptly
relieved. The Secretary refers to this period of his administration of the department with pleasure, because the success of this loan was to him not only a
surprise and a relief, but because it indicated the resources of the countiy, and
gave him the needed courage for the performance of the great work that was
before him.
Between the first days of April and September, 1865, the Secretaiy used his
authority to issue securities as follows:
Bonds under the act of February 25, 1862
Bonds under the act of June 30, 1864
Compound interest notes, act June 30, 1864
Certificates for temporaiy loans, act June 30, 1864
Fractional currency, act June 30, 1864
Seven-thirty notes, March 3, 1865
,
•..
,.
$4, 023, 600
6, 000, 000
24, 978, 390
54, 696, 384
2, 090, 648
529, 187, 200
00
00
00
87
44
00
620,976,223 31
On the Slst of August, 1865, the public debt reached the highest point, and
was made up ofthe following items, to wit:
Funded debt
Matured debt
Temporary loans
Certificates of indebtedness
Five per cent, legal tender notes
Compound interest legal tender notes
Seven-thirty notes
United States notes, (legal tenders)
,,
,
$1,109,568,191
1, 503, 020
107, 148, 713
85, 093, 000
33, 954, 230
, ....
217, 024,160
„
830, 000, 000
„
433,160, 569
80
09
16
00
00
00
00
00
IV
REPORT OF THE SECRETARY OF THE TREASURY.
Fractional currency'.
Suspended requisitions uncalled for
.
....
•.
$26, 344, 742 51
2, 111, 000 00
Total...'
Deduct cash in treasuiy
2, 845, 907, 626 56
88, 218, 055 13
Balance
2, 757, 689, 571 43
Of these obligations, it will be noticed, $684,138,949 were a legal tender, to
wit:
United States notes
Five per cent, notes
Compound interest notes
Total
,
$433, 160, 569 00
33, 954, 230 00
217, 024, 160 00
684, 138, 959 00
A very large portion of which were in circulation as currency.
The temporary loans were payable in thirty days from the time of deposit,
after a notice of ten days.
The five per cent, notes were payable in lawful money, in one and two years
from December 1, 1863.
The compound interest notes were payable in three years from their respective dates, all becoming due between the tenth day of June, 1867, and the sixteenth day of October, 1868 .
The 7-30 notes were payable, in about equal proportions, in August, 1867,
and June and July, 1868, in lawful money, or convertible at maturity, at the
pleasure of the holder, into 5-20 bonds.
The certificates of indebtedness would mature at various times between the
thirty-first day .of August, 1865, and the. second day of May, 1867.
During the month of September, 1865, the army having been reduced nearly
to a peace footing, it became apparent that the internal revenues and the receipts
for customs would be sufficient to pay all the expenses of the government and
the interest on the public debt, so that thenceforward the efforts of the Secretary were to be turned from borrowing to funding. Besides the United States
notes in circulation, there were nearly $1,300,000,000 of debts in the form of
interest-bearing notes, temporary loans, and certificates of indebtedness, a portion of which were maturing daily, and all of which, with the exception of the
temporaiy loans, (which, being in the nature of loans on call, might or might
' not be continued, according to the Avill of the holders,) must be converted into
bonds or paid in money before the 16th of October, 1868. The countiy had
passed through a war unexampled in its expensiveness and sacrifice of lives; it
was afflicted with a redundant and depreciated currency; prices of property
and the cost of living had advanced correspondingly with the increase of the
circulating medium; men, estimating their means by a false-standard of value,
had become reckless and extravagant in their expenditures and habits; business, in the absence of a stable basis, was unsteady and speculative; and great
financial troubles, the usual result of expensive wars, seemed to be almost inevi
REPORT OF THE SECRETARY OF THE TREASURY.
V
table. It was under such circumstances that the work of funding the rapidly
maturing obligations of the government and, restoring the specie standard was
to be commenced. While the latter object could not be brought about until the
former had been accomplished, it was highly important that the necessity of an
early return to specie payments should never be lost sight of. At the same
time, it seemed to the Secretary that a return to the true measure of value, however desirable, was not of sufficient importance to justify the adoption of such
measures as might prevent fuuding, and injuriously affect those branches of
industry from which-revenue was to be derived, much less such measures as
might, by exciting alarm, precipitate the disaster which. so many anticipated
and feared. Thus the condition of the country and the treasury determined the
policy of the Secretary, Avhich has been to convert the interest-bearing notes,
temporary loans, &c., into gold-bearing bonds, and to contract the paper circulation by the redemption of United States notes. For the last two years this
policy has been .steadily but carefully pursued, and the result upon the whole
has been satisfactory to the Secretaiy, and, as he believes, to a large majority
of the people. Since the first day of September, 1865, the temporary loans, the
certificates of indebtedness, and the five per cent, notes have all been paid,
(with the ex:ception of small amounts of each not presented for payment,) the
compound interest notes have been reduced from $217,024,160 to $71,875,040
($11,560,000 having been taken up with three per cent, certificates;) the seven
and three-tenth notes from $830,000,0.00 to $337,978,800; the United States
notes, including fractional currency, from $459,505,311 51 to $387,871,477 39—
while the cash in the treasuiy has been increased from $88,218,055 13 to
$133,998,398 02, and the funded debt has been increased $686,584,800. While
this has been accomplished there has been no commercial crisis, and (outside of
the southern States, which are still greatly suffering from the effects of the war
and the unsettled state of their industrial interests and political affairs) no considerable financial embarrassment.
In his last report the Secretaiy remarked that " After a careful survey of the
whole field, he was of the opinion that specie payments might be resumed, and
ought to be resumed, as early as the first day of July, 1868, while he indulged
the hope that such would be the character of future legislation, and such the
condition of our productive industry, that this most desirable event might be
brought about at a still earlier day." These anticipations of the Secretary may
not be fully realized. ' The grain crops of 1866 were barely sufficient for home
consumption. The expenses of the War Department, by reason of Indian hostilities and the establishment of military governments in the southern States,
have greatly exceeded the estimates. The government has been defrauded of
a large part of the revenue upon distilled liquors, and the condition of the south
has been disturbed and unsatisfactory. These facts, and the apprehension
created in Europe, and to some extent at home, by the utterances of some of
our public men upon the subjects of finance and taxation, that the public faith
might not be maintained, may postpone the time when specie payments shall be
resumed. But, notwithstanding these unexpected embarrassments, much pre
VI
REPORT OF THE SECRETARY OF THE TREASURY.
liminaiy work has been done, and there is not, in the opinion of the Secretary,
any insuperable difficulty in the way of an early and a permanent restoration
of the specie standard. It may not be safe to fix. the exact time; but, with
favorable crops next year and with no legislation unfavorable to contraction at
this session, it ought not to be delayed beyond the 1st of Januaiy, or at the
furthest.the 1st of July, 1869. Nothing will be gained, however, by a forced
resumption. When the countiy is in a condition to maintain specie payments
they will be restored, as a necessary consequence. To such a condition of
national prosperity as will insure a permanent restoration of the specie standard
the following measures are, in the opinion of the Secretaiy, important, if not
indispensable:
First. The funding or payment of the balance of interest-bearing notes, and
a continued contraction of the paper currency.
Second. The maintenance of the public faith in regard to the funded debt.
Third. The restoration of the southern States to their proper relations to
the federal government.
If this opinipn be correct, the question of permanent specie payments, involving as it does the prosperity of the countiy, underlies the great questions
of currency, taxation, and reconstruction, which are now engaging the attention of the people, and cannot fail to receive the earnest and deliberate attention of Congress. I n view of the paramount importance of this great question
the Secretary deems it to be his duty briefly to discuss the measures regarded
by him to be neces&ary for an early and wise disposition of it, even at the risk
of a repetition of what he has said in previous communications to Congress. '
The measures regarded by him as important, if not indispensable for national
prosperity, and as consequence for a permanent resumption, are—
First. The funding or payment of the balance of interest-bearing notes, and
a continued contraction of the paper currency.
By the act of March 2, 1867, the Secretaiy was authorized and directed to
issue three per cent, loan certificates to the amount of fifty millions of dollars,
for the purpose of redeeming and retiring compound interest notes; and such
certificates, on the 1st instant, had been issued to the amount of $11,560,000,
in redemption of the notes becoming due in October and December. The notes
still outstanding will be either taken up with certificates or paid at maturity. .
The seven and three-tenths notes, being payable in lawful money or being convertible at the option of the holders into five-twenty bonds, will be paid or
converted according to the terms of the contract. Fortunately all the interestbearing notes are to be paid, or converted within eleven months, and they need
not therefore be regarded as a serious impediment to a return to the true standard of value. As to the redemption of these notes, and the manner in which
they should be redeemed, there cannot of course be much difference of opinion.
It is in regard to a contraction of the currency, apd upon which of the two
kinds of currency—United States notes or the notes of the national banks—
contraction should be brought to bear, that a difference of sentiment seems to .
exist.
REPORT OF THE SECRETARY OF THE TREASURY.
VII
In his report to Congress, under date of the 4th of December, 1865, the
Secretaiy presented, as fully and as clearly as he was able to do, his views
upon the subject of the currency, and the necessity of action for the purpose
of bringing about a return to specie payments. The views thus presented by
him were approved by the House of Representatives on the ISth of December,
1865, by the adoption of the following resolution, by the decisive vote of 144
to 6:
''Resolved, That this House cordially concurs in the views of the Secretaiy
of the Treasury in relation to the necessity of a contraction of the currency,
with a view to as early a resumption of specie payments as the business interests of the country will permit; and we hereby pledge co-operative action to
this end as speedily as practicable.'*
Among the views thus emphatically indorsed were the following :
" T h e right of Congress, at all times, to borrow money and to issue obligations 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
necessaiy to be dpne. The present legal-tender acts were war measures, and,
while the repeal of those provisions which made the United States notes law- •
ful 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.
" T h e reasons which are sometimes urged in favor of United States notes as
a permanent currency are the savings of interest and the perfect safety and
uniform value.
" The objections to such a policy are, that the paper circulation of the
countiy 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
would give to the party in possession of the government a power which it
might be under strong temptation to use for other purposes than the public
good—keeping the question of the currency constantly before the people as a
political question, than which few things would be more injurious to business.
" While, therefore, the Secretaiy is of the opinion that the immediate repeal
of the legal-tender provisions of the acts referred to would be unwise, as being
likely to affect injuriously the legitimate business of the country, upon the prosperity of which depend the welfare of the people and the revenues which 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 temporaiy, and that the work of retiring the
notes'which have been issued under them should be commenced without delay,
and carefully and persistently continued until all are retired.
VIII
REPORT OF THE SECRETARY OF THE TREASURY.
" The rapidity with which the government notes can be withdrawn will depend upon the ability of the Secretaiy to dispose of securities. The influences
of funding upon the money market will sufficiently prevent their too rapid with-.
drawal. The Secretaiy, 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 increase's
(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 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."
'
^.
. .
After discussing this subject at considerable length, sustaining his views by a
reference to the experience of the countiy under previous inflations of the currency, the Secretaiy concludes his remarks as follows:
" Every consideration, therefore, that has been brought to the mind of the
Secretary confirms the correctness of the views he has presented. If the
business of the countiy 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."
These views were not only approved by the House of Representatives, but
they seemed at the time to be heartily responded to by the people. By the act
of April 12, 1866, the Secretaiy was authorized to receive treasury notes and
other obligations of the government, whether bearing interest or not, in exchange
for bonds, with a proviso that, of United Sta.tes notes, not more than ten millions of dollars should be cancelled within six months from the passage of the
act, and thereafter not more than four millions of dollars in any one month.
This proviso, while it fixed a limit to the amount of notes which should be retired per month, so far from indicating an abandonment of the policy of contraction, confirmed and established it. To this policy (although, for reasons
that seemed to him to be judicious, the regular monthly reduction has not always
been made) the action of the Secretaiy has been conformed, and the effect has
been so salutary, and the continuation of it would be so obviously wise, that
REPORT OF THE SECRETARY OF THE TREASURY.
IX
he would not consider it necessary to say one word in its favor were there not
indications that, under the teachings of the advocates of a large and consequently
a depreciated currency, such views are being inculcated as, if not corrected, may
lead to its abandonment.
^
Money is simply a medium of exchange and measure of value. As a medium it facilitates exchanges, and by doing this necessarily stimulates production. It does not follow, however, that exchanges are facilitated and. production
stimulated in ^proportion to its increase. It is a measure of value, but it does
not necessarily create values. It is an indispensable agent in trade between individuals, and in commerce between nations ; the great incentive to enterprise
and labor in the wide range of human energy and skill; but, great as is its
power, and essential as it is to the progress of the race in civilization and
refinement, there are limits beyond which its volume cannot be extended without a diminution of its usefulness. A certain amount is required for facilitating exchanges and determining values. The exact amount required cannot
of course be accurately determined, but the excess or deficiency of money in
a country is always pretty accurately indicated by the condition of its industry and trade. In all countries there is just as much money needed as
will encourage enterprise, give employment to labor, and furnish the means
for a ready exchange of property, and no more. Whenever the am.ount in
circulation exceeds the amount required for these purposes, the fact will
become apparent by a decline of industry, an advance of prices, and a tendency
to speculation. Especially will this be the case when an irredeemable currency
becomes the standard of value by'^being made a legal tender. Coin, being the
circulating medium of the world, flows from one countiy to another in obedience
to thelaw of trade, which prevents it from becoming anywhere, for any considerable
period, excessive in amount; when this law is not interfered with by legislation?
the evils of an excessive currency are corrected by the law itself. An increase
of money beyond what is needed for the purposes above named, according to all
experience, not only inflates prices, but diminishes labor; and coin, as a consequence, flows from the countiy in which the excess exists, to some other where
labor is more active and prices are loAver; to* flow back again when the loss by
one country and the gain by another produce the natural results upon industiy
and production. Thus, coin is not only the regulator of commerce, but the great
stimulator of industry and enterprise. The same may be said of a convertible
paper currency, which by being convertible will not for any considerable period
be excessive; but it is rarely if ever true of an inconvertible currency, which is
necessarily local, and would not be likely to be ^inconvertible if it were not excessive, aud, by being excessive and inconvertible, is fluctuating and uncertain
in value. The only possible exception to this rule would be found in the limitation of the amount in circulation to what might be absolutely required in the
payment and disbursement of the public revenues. No matter what laws may
be enacted to give,credit and value to it, an irredeemable currency must, unless
limited as above stated, always be a depreciated currency. The attempt to give
value to paper promises by making them lawful money is not original with the
United States. The experiment has been tried by other nations, and generally
X
REPORT OF THE SECRETARY OF THE TREASURY.
with the same injurious, if not disastrous, results. Indeed, with rare exceptions,
nations that have commenced the direct issue of paper money, have continued
to issue it until prevented by its utter worthlessness. There may be no danger
that this will be true of the United States ; but there will always be ground for
apprehension as long as an irredeemable and depreciated currency is not regarded
as an evil—an evil to be tolerated only so long as may be necessaiy to retire it
without great derangement of legitimate business. Inconvertible and depreciated
lawful money is an agreeable but demoralizing deception. It is agreeable because it is plentiful, and because it deludes by the creation of apparent wealth. I t
is demoralizing by familiarizing the public mind with dishonored obligations.
The prices of most kinds of property in the United States advanced near threefold during the war, but this advance was mainly the result ,of the increase of
the circulating medium, and in reality only indicated its depreciation. The purchasing power of the money in circulation was diminished in the ratio that its
volume was increased. The farmer, for example, received three dollars a bushel
for his wheat, but, except for the payment of debts, these three dollars were of
no more value to him than one dollar was before the suspension of specie payments. The same was true of other kinds of property and of labor. The advance,
except so far as it was the result of an increased demand, was apparent only
and unreal. The same cause is sustaining prices at the present time, and will
continue to do so as long as the cause exists, but the advantages resulting from
it are merely imaginary, while the evils are positive and actual. No sane man
supposes that his own wealth, or the wealth^^of the nation, is increased by the
depreciation of the standard by which it is measured. If the paper circulatioii
of the United States should be doubled during the next year, and the prices of
property should be likewise doubled, would it be imagined that the real value
of property would be thus advanced? Or, if the paper currency should, during
thesame period, be reduced fifty per cent., and prices of property should decline
correspondingly, would it follow that the real value of property would thus decline ? In the one case the value of the currency would be reduced in proportion to
its increase in amount. In the other, the currency would be increased in value
as it was diminished in amount. The increase or decrease of prices would, if no
counteracting causes intervened, be the natural result of the increase or decrease
of the measure of value, while real values remained unchanged.
The United States notes were made a legal tender and lawful money because
it was thought that this character was necessaiy to secure their currency. By
reference to the first debates of Congress upon the subject, it will be noticed
that those who advocated their issue justified theniselves on the ground of necessity. No one who spoke in favor of the measure favored it upon principle,
or hesitated to express his apprehensions that evil consequences might result /]
from it. But the government was in peril, the emergency was pressing, neces- ^
sity seemed to sanction a departure from sound principles of finance, if not from „
the letter of the Constitution, and an inconvertible currency became the lawful
money of the country. While the action of Congress, in authorizing the issue
of these notes, seemed necessaiy at the time, and was undoubtedly approved by
REPORT OF THE SECRETARY OF THE TREASURY.
XI
a large majority of the people, there can now, in the light of experience, be no
question that the apprehensions of those who advocated the measure as a necessity were well founded. Had they not been made a legal tender, the amount
in circulation would not have been excessive, and the national debt would
doubtless have been hundreds of millions of dollars less than it is. The issue
would have been stayed before a very large amount had been put in circuiatiou, not
because the notes would have been really more depreciated by not being made
lawful money, but because their depreciation would have been manifest. By
being made lawful money they became the legalized measure of value—a substitute for the precious metals—which, as a consequence, were at once demonetized and converted into articles of traffic. Made by statute a legal tender, they
were of course popular with those who had debts to pay or property to sell;
costing nothing, and yet seemingly adding to the value of property, supplying
the means for speculation and for creating an artificial and a delusive prosperity,
it is an evidence of the wisdom of Congress that the issue was stopped before
the notes had become ruinously depreciated, and the business of the.countiy
involved in inextricable difficulties. But, although the issue of these notes was
limited, and we thus escaped the disasters which would have overwhelmed the
countiy without such limitation, it can hardly be doubted that the resort to them
was a misfortune. If this means of raising money had not been adopted, °bonds
would have undoubtedly been sold at a heavy discount, but the fact that they were
thus sold, without debasing the currency, would have induced greater economy
in the use of the proceeds, while the discount on the bonds would scarcely have
exceeded the actual depreciation of the notes below the coin standard. As long
as notes could be issued and bonds could be sold at a premium or at par, for
what the statute made money, there was a constant temptation to liberal, if not
unnecessary, expenditures. Had the specie standard been maintained and bonds
been sold at a discount for real money, there would have been an economy in
all the branches of the public service which unfortunately was not witnessed,
and the country would have escaped the evils resulting from a disregard of the
; great international law, which no nation can violate with impunity, the one that
makes gold and silver the only true measure of value. The financial evils under
[.which the country has been suffering for some years past, to say nothing of the
I dangers which loom up in the future, are, in a great degree, to be traced to the
direct issue by the government of an inconvertible currency with the legal
attributes of money.
Upon the demoralizing influences of an inconvertible government currency it
is not necessary to enlarge. They are forced upon our attention by every day's
observation, and we cannot be blind to them if we would. The government is
Virtually repudiating its own obligations by failing to redeem its notes according to their tenor. These notes are payable to bearer on demand in dollars,
•and not one of them is being so paid. It is not to be expected that a people
will be more honest than the government under which they live, and while the
government of the United States refuses to pay its notes according to their
tenor, or at least as long as it fails to make proper effort to do so, it practically
teaches to the people the doctrine of repudiation.
XII
REPORT OF THE SECRETARY OP THE TREASURY.
The general financial legislation and the administration of the finances during
the war reflect the highest credit upon Congress and the distinguished gentlemen then at the head of the Treasuiy Department. They have commanded
the admiration of intelligent and impartial men at home and abroad. In speaking thus plainly of the legal-tender notes, the Secretary must not, therefore, be
understood as indulging in the language of criticism. His object is neither to
criticise nor to condernn what has been done, but to express his decided conviction of the danger of a repetition or a perpetuation of what experience has
shown to have been, in a single but important matter, unfortunate legislation.
If the views thus presented are correct, there can be no question that there
is still an excess of paper money in the United States, and that the legal-tender
notes are an obstacle, and, unless reduced in amount, must continue to be an
obstacle, to a return to a stable currency.
In opposition to these views it is urged by many intelligent persons that as
the credit system has been very much curtailed since 1861, and sales are made
chiefly for cash, a much larger amount of currency is required than formerly
for the convenient transaction of business ; that there is in fact no excess of
. money in the United States, but that, on the contrary, an increase is required
to move the crops, encourage enterprise, and give activity to trade. As an evidence'of the correctness of this opinion, reference is made to the "tightness of
the money market". in .the commercial cities, and the* scarcity of money in the
agricultural districts.
It is undoubtedly true that the effect of a curtailment of credits would have
been to increase the legitimate demand for currency, if no other means had intervened to counteract the effect of it. But such means have intervened. I n
all the cities and towns throughout the countiy, checks upon credits in banks,
and bills of exchange, have largely taken the place of bank notes. Not a fiftieth
part of the business of the large cities is transacted by the actual use of money,
and what is true in regard to the business ofthe chief cities is measurably true
in regard to that of towns and villages throughout the country. Everywhere
bank credits and bills of exchange perform .the offices of currency to a much
greater extent than in former years. Except in dealings with the government,
for retail trade, for the payment of labor and taxes, for travelling expenses,
the purchase of products at first hand, and for the bankers' reserve, money is
hardly a necessity. The increased use of bank checks and bills of exchange
counterbalances the increased demand for money resulting from the curtailment of mercantile credits. That money is in demand, and is commanding
full rates of interest, is true, but this does not indicate a scarcity of it. The
rates of interest in England and France have rarely been as low as within
the last four months, and yet for commercial or manufacturing purposes money
has not often been so difficult to be obtained. The speculative reaction or ovev-j
production of manufactures, together with apprehensions of political troubles,^
have caused business to be sluggish and unprofitable, and made capitalists
cautious and timid. Thus, in those countries, money was never more plentiful, and yet apparently never more scarce. Its apparent scarcity in the United
States is attributable to high prices, to its uncertain value, and to its inac
REPORT OF THE SECRETARY OF THE TREASURY.
XIII
tivity. • Money by no means becomes abundant by an increase, or scarce by
a diminution, of its volume. The reverse is more likely to be true, especially
when, as is generally the case, high prices are speculative prices, and prevent
activity in exchanges. Money is in demand at the present time, not so much
to move the crops as to hold them—^^not to bring them at reasonable prices within
the reach of consumers, but to withhold them from market until a large advance
of prices can. be established. Let the great staples of the country come forward and be sold at market prices, at such prices as, while tKe producer is fairly
remunerated, will increase consumption and exports—let capitalists be assured
that progress towards a stable ba?is is to be uninterrupted—and money, now
considered scarce, will be found to be abundant. The actual legitimate business of the countiy is not larger than it was in 1860, when three hundred millions of coin and bank notes were an ample circulating medium, and when an
addition of fifty millions would have made it excessive. Throughout a considerable portion of the best grain-growing sections of the United States there has '
been, during the past year, great complaint of a scarcity of money, and yet n o
single article of agricultural product, except wool, was to be sold there for which
there was not a purchaser at more than remunerating, if not exorbitant,-prices.
There was no lack of money in these sections, but a lack of products to exchange
for it. The hard times complained of were the consequence of short crops, and •
not of deficient circulation. - To the farmer who had little to sell and much to
buy, an increase of the circulation would have been an injury; a curtailment
of it a benefit. And yet, by men in such circumstances, the policy of contraction has met with a condemnation second only to that which it has received at
the hands of speculators in stocks. Next to the stock board of the commercial
metropolis, the opposition to the policy of contraction has been most decided in
those sections where, by reason of short crops, the people have been less prosperous than heretofore. Unfortunately, in the same sections, the harvest has
been again unsatisfactory, and the demand, not only for a cessation of contrac- •
tion, but for an increase of paper money, may thus be more pressing than ever.
This demand, no matter from what quarter it comes, or by what/interest sustained, should, in the opinion of the Secretary, be inflexibly resisted by Congress.
To increase the volume of paper money for the purpose of giving relief to the
countiy, would be to foster the cause in order to cure the disease. To stay the
process of contraction this year will but prepare the way for an increase of
circulation the next. Whenever the policy of reducing the paper circulation of
the country, with the view of a return to specie payments, shall be abandoned,
it is to be apprehended that the demand for an increase will be irresistible, and
that the country will plunge into bankruptcy. The specie standard must be
. sooner or later restored. Whether this shall be.accompjlished by elevating the
I currency by lessening its volume, or after lessening its value by increasing its
; volume, it is for Congress to determine. That this question will be determined
^' promptly and wisely, the Secretaiy is not permitted to doubt. Some progress
has been made in the right direction during the past year, but there is still in
( the United States a plethora of paper money. If this is not so,.how happens
it that coin commands a premium o some forty per cent, over legal-tender notes ?
XIV
REPORT OF THE SECRETARY OF THE TREASURY.
that a high tariff has proved powerless to prevent excessive importations ? that
capitalists hesitate in regard to the uses to which they shall put their surplus
means ? that business is speculative and uncertain ? that expenses of living are
driving thousands into crime and making dishonesty excusable, while honorable
men of limited means are indignantly and justly complaining that they cannot
live on incomes that formerly gave them a handsome support ? Money may be
inactive, but it is not scarce. Its inactivity is in fact the result of its uncertain
value. With a circulation that is to-day at a discount of thirty per cent., and
which may by a change of poficy be increased to sixty per cent, within the
next year, with .what safety can men engage in enterprises which look into the
future, and which are needed to develop the slumbering resources of the country ? Let the paper dollar truly represent the dollar in coin. Let men of capital and enterprise feel that the currency, has come, or is steadily coming, to the
" hard pan " of specie, and there will be a stimulus given to enterprise and
labor which will banish all complaints of a scarcity of money,
If, then, it be admitted that the paper circulation is excessive, the question
arises why should not the contraction be. applied to the notes of the national
banks instead of the United States notes, and thus a large saving of interest to
the government be effected ? This question has already been answered inferentially, but its importance requires that it shall receive more definite consideration.
Prior to 1863 the banking institutions of the countiy, with the exception of
the Bank of the United States, were created by the States, and were subject lo
State authority alone. They were State institutions, over which the general
government exercised nd control. The right of the States to create and to
manage them had been so long conceded that no interference with them by Congress, and no decision of the courts adverse to the constitutionality of their issues,
were apprehended.
Soon after the commencement of the war, it became manifest that a system
of internal taxation must be adopted for the support of the government and the
maintenance of its credit, and. that this would involve the necessity of a national
currency of uniform value and undoubted solvency. To meet this necessity
(United States notes being then regarded as only a temporaiy expedient) the
national ganking system was created, not to destroy the State banks nor injuriously to affect their business, but to furnish, through their agency and that of
new institutions which might be organized under.it, a permanent national bank
note circulation. Had it been supposed that the object of those who advocated
the measure was to bring the State banks under the control of the federal
government "for the purpose of destroying them, or that such would be its effect,
it would never have been adopted. No such object was avowed or intended by
its friends, and no such effect was anticipated by the banks. With that spirit
of patriotism which was so marked a characteristic of the people of the north
during the war, the stockholders of the State banks relinquished, at the request
of the government, the greater privileges possessed by them under State laws,
and in connection with the new banks organized under the law, became efficient
aids in negotiating the public loans and sustaining the public credit. To all
XVI REPORT OF THE SECRETARY OF THE TREASURY.
banking systems under which circulating notes are issued there are grave objections, and if there were none in existence in the United States the Secretary
would hesitate to recommend or to indorse even the most perfect that has been
devised.
T h e .question now to be considered, however, is not whether banks
of issue should be created, but whether the national banking system should be
sustained.
I n the present condition of the country, and in view of t h e
relations that the national banks sustain to t h e government, (ignoring in
this connection the question of good faith,) the Secretary has no difficulty in coming to the conclusion that t h e y should be sustained. T h e y
are so interwoven with all branches of business, and are so directly .connected with the credit of the government, that t h e y could not be destroyed
without precipitating upon the country financial troubles which it is now in no
condition to meet. A t some more propitious period, when the Union shall have
been fully restored, and all the States shall have attained that substantial prosperity which their great resources and the energy of their people must sooner or
later secure for them, it m a y perhaps be wise for Congress to consider whether
the national banking system m a y not be dispensed with. T h e present is not a
favorable time to consider this question. T h e condition of our political and
financial affairs is too critical to j u s t i f y a n y action t h a t would compel the national banks, or a n y considerable number of them, to call in their loans and p u t
their bonds upon the market for the purpose of providing the means of retiring
their circulation. Conservative legislation is now indispensable. T h e public
mind is too sensitive, business is too unsteady, and the political future is too
uncertain to warrant a n y financial experiments. Fortunately none are required.
T h e national banking system has accomplished all and more than was anticipated b y its advocates. I t has furnished a circulation, depreciated it is true,
like the United States notes, but solvent beyond question, and current throughout
the Union. I t has prevented bank-note panics and saved note-holders from
losses. I t has aided in regulating domestic exchanges, and furnished the government with valuable financial agents. H a d it not been adopted, State b a n k s
would have continued, as long as t h e y were tolerated, to furnish the country
with bank notes. I n most of the States banks were not required to deposit
stocks for the security of their notes, and in those States where security was required, there was no limit to the amount of bonds that might be deposited, and
consequently no limit to the amount of notes that might be put in circulation.
In
other States there was no security beyond the capitals of the banks, frequently
unreal, and the partial liability of stockholders, generally deceptive. W h o can
estimate the extent of the i n j u r y which the people and the government would
have sustained if State institutions, without any other restrictions than were
enforced b y State laws, had been permitted during the war to occupy the field ?
All having suspended specie payments, and thereby been relieved from the necessity of furnishing evidence of solvency, banks unwisely or dishonestly managed would have stood on a level with those which were managed wisely and
honestly. W h i l e the latter would have found it difficult to keep their issues
within reasonable limits, stimulated, as t h e y would have been, to issue freely, b y
the necessities of the government and the increasing demand for money, which
XVI
REPORT OF THE SECRETARY OF THE TREASURY.
is always the result of an increased supply, the former would have poured out
their irredeemable promises until distrust created panic and panic disaster. T h a t
the national banking system, with its limited and secured circulation, and its
restricted provisions, b y superseding the State systems, has prevented a financial crisis, there can be but little doubt. F o r this it is entitled to c r e d i t ; and
for this and for other reasons suggested it should be sustained until a better
system shall be devised, or the country is in a condition to dispense with b a n k s of
issue altogether.
T h e arguments in favor of compelling the banks to retire their notes and
yielding the field to the notes of the government, are based upon the supposition
that if three hundred millions of United States notes were substituted for
the three hundred millions of national bank notes now in circulation, the
government would save some eighteen millions of dollars in interest which is
now a gratuity to the banks. T h a t there would be no such saving, nor a n y
saving, by the proposed substitution, is clearly shown b y the Comptroller of the
Currency, in his accompanying report, to which the attention of Congress is
especially asked. If an account were opened with the banks, and they were
charged with the interest on $300,000,000, and the losses sustained through
those that have failed, and credited with the interest on the United States notes
held by them as a permanent reserve, with the taxes paid b y them to the government and the States, and with a commission covering only what has been
saved in transferring and disbursing public money, it would be ascertained that
the banks were not debtors to the United States. I t is not necessary, however,
for the Secretary to dwell on this point, as his main objection to the substitution
would not be removed if a saving of interest would be effected b y it. Regarding as he does the issue of the United States notes in the first instance as having
been a misfortune, and their continuance as a circulating medium, unless the
volume shall be steadily reduced, as fraught with mischief, the Secretary can
conceive of 110 circumstances that would j u s t i f y a further issue. T h e s e depreciated but legal-tender notes, notwithstanding the reduction that has taken place,
still stand in the w a y of a return to specie p a y m e n t s ; a substitution of them
for b a n k notes would be regarded by him and by the country as a declaration
that resumption had been indefinitely postponed. I f those now outstanding
shall be retired at the rate of only four millions per month, the amount in actual
circulation will soon be so reduced that they m a y not seriously retard .the restoration of the true measure of value. If, on the contrary, under a n y pretence, or
for a n y purpose whatever, their volume should be increased, especially if t h e y
should be made the sole paper circulation of the country, a false measure of
value will be continued, speculation will be stimulated, industry will decline,
and the great risk be incurred that financial health will only be obtained b y a
revulsion, the effect of which upon the material interests and credit of the country
no one can estimate. Such a revulsion the Secretary is most anxious to prevent;
and he therefore cannot approve the proposition of substituting the notes of the
U n i t e d States for those of the national banks, but recommends that the policy
of contraction be continued. T h e apprehension that this policy will embarrass
healthy trade is in his j u d g m e n t unfounded. Legitimate business has not suf-
REPORT OF THE SECRETARY OF THE TREASURY.
XVII
fered by the curtailment which has taken place within the last two years, nor
will it permanently suffer by 6uch a contraction, prudently'enforced, as may be
necessaiy to bring the precious metals again into circulation. What business
requires is a stable currency. What enterprise demands is the assurance that
it shall not be balked of its just rewards by an unreliable measure of value.
I t is frequently urged by those who admit that the currency is redundant, that
the countiy is not now in a condition to bear further contraction; that its growth
will soon render contraction unnecessary; that business, if left to itself, Avill
rapidly increase to such an extent as to require the three hundred and eightyeight millions of United States- notes and fractional currency, and the three
hundred millions of bank notes, now outstanding, for its proper and needful
accommodation. Nothing can be more fallacious than this unfortunately popular idea; An irredeemable currency is a financial disease which retards growth
instead of encouraging it; which stimulates speculation, but diminishes labor.
A healthy growth is to be secured by the removal of the disease, and not by
postponing the proper treatment of it in the expectation that the vigorous constitution of the patient will eventually overcome it.
The next subject to be considered, in connection with the permanent resumption of specie payments, is the maintenance of the public faith, which involves
the necessity of wise and stable revenue laws, impartially and rigorously enforced; economy in the public expenditures; and a recognition of the obligation
of the government to pay its bonds in accordance with the understanding uiider
which they were issued.
The remarks.of the Secretary in this report upon the subject of the public
revenue must necessarily be brief and general. Fortunately the accompanying
reports of the commissioners of the revenue are so full and exhaustive as to
render any elaborate discussion of this great subject on his part unnecessary.
The power to tax is one of the most important powers exercised by governments. To tax wisely, so as to raise large revenues without oppressing industry, is
one of the most difficult duties ev^er devolved upon the law-making power. Taxation can never be otherwise than burdensome, and it becomes especially so when
subject to frequent changes. It is, therefore, of great importance that revenue
laws should be stable. By this it is hot meant that they should be unchangeable; but that while, from time to time, they may be modified to meet the
changing condition of the countiy, the principles upon which they are based
should be so wise and just as to give to them permanency of character. Perhaps as much mischief has resulted from the frequent changes in the tariff laws
of the United States as from their defects. From the time when the first tariff
was framed in 1789 up to the last session of Congress the tariff has been a
fruitful subject of discussion, and at no period has the policy of the government
in regardHo customs duties been regarded as definitely settled. There has been
a constant struggle between the advocates and opponents of protection and free
trade, the ascendency generally being with the protectionists. The tariffs of
1816, of 1824, 1828, 1842, and 1861 were aii of a highly protective character..
Those of 1833 and 1846 reduced the duties largely, arid looked in the direction
II T
XVIII
REPORT OF THE SECRETARY OF THE TREASURY.
of free trade. So evenly, however, have parties been divided, that although
protective laws have generally been in force, at no period from 1789 to the
present day have importers and manufacturers had any reasonable assurances
that existing tariff laws might not be suddenly and materially altered. That
the effect of these changes—actualand apprehended—has been highly injurious
to the countiy cannot be questioned; that it has not been disastrous indicates
the readiness of the people of the United States to adapt their business to the
policy of the government, whatever it may be. The frequent changes of tbe
tariff laws are attributable to the fact that in none of them has revenue been the
principal object. There has never been in the United States a strictly revenue
tariff, and consequently there has been no stability in the tariff laws. Up to
1861 the revenues from customs, under any scale of duties adopted, were sufficient to defray the expenses of the government, and therefore the question,
now so interesting, was hardly a prominent one. In the present financial condition of the countiy large revenues are indispensable; and, in adjusting the
present tariff, the question of revenue must necessarily be the question of paramount importance.
When the government was subsl^antially free from d^ebt, and the public expenditures were small, as was the case before the rebellion, a revenue tariff,
properly adjusted to the public necessities, would have been a low tariff. • But
now, when a heavy.debt and liberal expenditures create a necessity for large
revenues, a considerable portion of jvhich must, for some years to come, be derived from customs, it is difficult to perceive how, without excessive importations,
a strictly revenue tariff can fail to be a high one. It may thus turn out that the
necessities of the government may give incidentally to American manufacturers
the.protection they are supposed to require, without special,legislation—always
odious and generally unreliable—in their behalf. Inasmuch as large and perma- nent revenues cannot be realized unless laws are so framed as not to bear heavily
upon the industrial pursuits, a tariff which, harmonizing with internal taxes,
should year by year yield the largest revenues, would unduubtedly prove to be .
the least prejudicial to national growth and prosperity. A high tariff, by reducing importations, or by oppressing important branches of trade and industiy
which are subject to internal duties, might prove to be as unfavorable to revenue
as a low one, and equally unsuited to the public necessities. The present tariff^
although a high one, has not proved to be protective, while, for the past two
years, it has been highly productive of revenue ;• but its failure to protect those
interests for whose benefit it was in a great measure framed, and the large revenues which have been derived from it, do not prove it to be in any just sense a
revenue tariff. It has failed to give to American manufacturers the protection
it was intended to afford, and it has yielded much larger revenues than were
anticipated, because the high prices prevailing in the United States have stimulated importations. It does not follow, because it is producing large revenues
now, that it will continue to do so when business and the currency shall be re.
stored to a healthy condition, The time will soon come when the United States
will cease to be the most favorable countiy to sell in, and when it must pay foi'
what it purchases, not in its bonds, but in its own productions. In oi'der that
REPORT OF THE SECRETARY OF THE TREASURY.
XIX
the present tariff should be a revenue tariff, important modifications will be necessary, which cannot be intelligently made until business ceases to be subject
to derangement by an irredeemable currency. The Secretaiy does not, therefore, recommend a complete revision of the tariff at the present session; but
there are some features of it, and some matters connected with it, which require
early attention.
The experience of the department discloses many disadvantages attendant
upon the collection of duties on imports when the rates are high and estimated
on an ad valorem basis. For the collection of such duties machinery, more or
less complicated, is necessary for the verification abroad of invoices of importations, and for the examination and appraisement of merchandise on its arrival in
this countiy. In every instance a comparison is required between the invoice
estimate and the general value in the principal markets of the countiy whence
a commodity is exported. The difficulty of ascertaining the foreign market
value, especially in cases where a commodity is manufactured expressly for exportation, affords tempting opportunities for successful unde'rvaluation,.and the
high rates of duly offer inducements for evasion more than commensurate with
the risk of detection.
Since the passage of the tariff act of March 2,. 1861, the rates of duty, which
from 1846 to that period were exclusively ad valorem, have on. many articles
Feen specified. The system of specific duties appears to have given much satisfaction to honorable dealers, and to officers of the customs, for the ease with
which the character and quantity of merchandise imported can be determined ;
for the uniformity with which duties may be assessed at different ports; and
particularly as it precludes the possibility of fraudulent undervaluations. Without recommending an exclusive adoption of specific duties, the Secretary would
suggest for the consideration of Congress, whether the system might not with
propriety be extended to all commodities on which the duty bears a large proportion to the value, or of which the foreign market price is. subject to great
. fluctuations, or is from other causes with difficulty ascertained. The Special
Commissioner of the Revenue will, in his report, present the result of his investigations as to the extent to which the ad valorem rates of the present tariff can
be advantageously converted into corresponding specific duties..
Our commercial relations with Spain and her colonies, under the acts of July
13, 1832, and June 30, 1834, particularly so far as they relate to trade with
Cuba and Porto Rico, have been many years the source of much perplexity, and
have given rise to frequent discussions. The acts above cited were designed as
retaliatory measures, to induce by a sort of coercion a relaxation of the extreme
protective system adopted by'Spain in relation to her colonial trade. Not.
only have they entirely failed to produce the desired effect, but their operation,
has proved, on the contrary, positively injurious to our interest in every respect.
Their effect, in connection with Spanish exactions, has been to drive the greater..'
part of Cuban and Porto Rican trade from our markets to others where the same
policy does not prevail.
The countervailing system thus brings no benefit to our shipping interests.
XX
REPORT OF THE SECRETARY OF THE TREASURY.
and largely curtails our commerce, which, considering the proximity of these
islands, should include the greater part of their foreign traffic. It is, therefore,
Avorthy of grave consideration whether sound, enlightened policy does not dictate
the repeal at least of the act of 18.34.
Recommendations to this effect-have been at various times made to Congress
by my predecessors, particularly Mr. Walker in 1849, and in 1852 by Mr. Corwin.
The experience of the past fifteen' years has fully, justified the views then
expressed.
The shipping interest of the United States, to a great degree prostrated by
the w^r, has not revived during the past year. Our ship-yards are, with rare
exceptions, inactive. Our surplus products are being chiefly transported to
foreign countries in-foreign vessels. The Secretaiy is still forced to admit, in
the language of his last report, "that with unequalled facilities for obtaining the
materials, and with acknowledged skill in ship-building; with thousands of miles
of sea-coast, indented with the finest harbors in the world; with surplus products
that require in their transportation a large and increasing tonnage, we can neither
profitably build ships nor successfully compete with English ships in the transportation of our own productions."
No change for the better has' taken place since .that .report was made. On
the contrary, the I indications are that the great ship-building interest of the
Eastern and Middle States has been steadily declining, and that consequently
the United States is-gradually ceasing to be a great maritime power. A return
to specie payments will do much, but will not be sufficient, to avert this declension and give activity to our ship-yards. The materials which enter into the
construction of vessels should be relieved from taxation by means of.drawbacks;
or if this may be regarded as impracticable, subsidies might be allowed as an
offset to taxation. If subsidies.are objectionable, then it is recommended that
all restrictions upon the registration of foreign-built vessels be removed, so that
the people of the United States, who cannot profitably build vessels, may be
permitted to purchase them in the cheapest market. It is certainly unwise to
retain upon the statute-books a law restrictive upon commerce, when/it no longer
accomplishes the object for which it was enacted. This subject is one of great
interest to the whole countiy. The attention of Congress is again earnestly
calle.d to it.
^
The special commissioner of the revenue, since the adjournment of the thirtyninth Congress,-has-been actively engaged in the wide rarige of duties assigned
to him by law, and, under the direction of the Secretary, has devoted a portion
of his time to a personal study and examination of the revenue systems and
industrial condition of Great Britain and the leading countries of Europe. The
result of his investigations will be transmitted to Congress at an early day.
In his report the Commissioner will discuss the subject of government expend- ^
Hures as bearing upon the question of the abatement of taxes, the present industrial condition and recent progress ofthe country,, the prices of labor and of
raw material at home and abroad, the revision of the internal revenue system,
both as respects administration and specific taxation, and the relations of the
REPORT OF THE SECRETARY OF TH!^ TREASURY.
XXI
present tariff to revenue^ and domestic industiy. This report, and that of the
Commissioner of Internal Revenue, which presents his views in regard to what
is needed to relieve the excise from some of its most burdensome features, and
secure greater efficiency in the administration of the law, will be found to be so
able and complete as to make it quite unnecessary, as before suggested, for the
Secretary to do more than to commend them to the attention of Congress.
While the amount of revenue to be raised by internal taxes must continue to
be large, it is evident that many articles now taxable must be relieved from taxation, ill order that the number of revenue officers may be reduced, duplication"
of taxes avoided, and the system rendered less obnoxious to tax-payers. I t is
.also evident that the administration of the law must be more efficient than it is
at present if the service is to escape utter demoralization. The internal revenues
of the past year would have largely exceeded the estiniates but for the failure of
the revenue officers to collect the taxes upon distilled liquors. This failure is
well known to the countiy, and has been the cause of deep regret and not a
little humiliation to the Secretaiy as well as to the Commissioner.
The duty upon distilled liquors is so high that there has been a temptation to
avoid its payment, which has, to a great extent, demoralized both the manufacturers and the officers of the revenue. A tax of two dollars per gallon upon an
article which can be made for thirty cents would be a difficult tax to collect,
even in a small country, where appointments to revenue positions depend upon
merit alone, and where dishonesty is promptly and severely punished. It is
especially difficult in a countiy so vast as the United States, where politics are
.apt to influence, if not to control, selections for office, and where skill in evading
the requirements of revenue laws is not among the least decided characteristics
of the people. The Secretaiy is not of the opinion that this tax cannot be collected, but he does not hesitate to say that even if the meter which has been
adopted, and is intended to be brought iuto general use, shall accomplish what
is expected from it,.the collection of so heavy a tax with thoroughness will be
impossible, unless a higher standard of qualification for revenue officers than now
exists shall be established. The views o f t h e revenue commissioners on this
point are worthy of especial consideration.
The necessity of economy in the public expenditures in the present financial
condition of the countiy is so apparent that no suggestions from the Secretaiy
are needed to impress it upon the attention of Congress. Taxation is weighing
heavily upon the people, and they have a right to demand, and they are demanding, that their necessary burdens shall not be increased by unnecessary
expenditures. Public economy is, in all nations, a rare virtue, and it is a
, singular truth that nations which are most deeply in debt, and whose affairs
ought, therefore, to be most prudently managed, are the very nations where the
least economy is observed. This truth, so interesting and instructive to the
people of the United States at the present time, .is largely attributable to the
well-known facts that the contracting of large public debts is unavoidably attended with imprudent, if not reckless expenditures, and that when those intrusted with or possessing governing power have once enjoyed the luxury of
XXII
REPORT OF THE SECRETARY OF THE TREASURY.
using or expending freely the moneys under their control, (and this is always
the case during the progress of expensive Avars,) proper economy is afterwards
exceedingly difficult to be enforced. Thus national debts become chronic, and
efforts to reduce them are rarely successful. The debts of nations the most
heavily burdened, instead of being stationary or on the increase, might be in the
process of rapid extinction if the same economy Avere practiced UOAV that was
practiced before their debts came into existence. It is of the last importance
that the debt of the United States should not, like that of most other nations,
be perpetuated by habits formed during the period of its creation. It is large,
but fortunately it has not yet become chronic. It Avas incurred under the pressure of a war so vast and so momentous that economy Avas, in a large degree,
lost sight of in the absorbing public interest Avhich it excited. It is undeniably
formidable in amount, but the experiences of the past two years, during which,
under the most unpropitious circumstances, it has been largely diminished, must
Satisfy the least sanguine that the reduction of it can be continued, and that even
with diminished taxation it can be totally extinguished within the present century, if a rigid economy, Avhich perhaps could not be practiced during the war,
and unfortunately has not been practiced since, is hereafter faithfully enforced
in all branches of the public service. Extravagance in the administration of the
government has not become so fixed as to be beyond correction. There is no
substantial difficulty in, the way of public economy now, but there may be a
fcAV years hence. It is not proper, perhaps, for the Secretary of the Treasury
to advise in regard to the precise manner in which this economy shall be enforced, but he ventures to suggest that the army, at the earliest practicable
moment, be reduced to the minimum required to garrison forts and preserve the
peace on the frontiers and along the lines of the Pacific roads; that the expenses
of the navy be reduct^d as far as can be done consistently with the protection of
our commerce and the maintenance of our reputation as a maritime power ; that
retrenchment be introduced into all branches ofthe civil service; that there be
no payments of damages Avhich were the unavoidable incidents of war; that
there be no additional grants to railroads, and no considerable donations of any
character, unless, in connection with the appropriation, a special tax shall be
levied for their payment. ^
But the public faith does not depend alone upon adequate revenue' laws, nor .
upon economy in the administration of the government. It rests also upon the
observance of contracts in the spirit as Avell as in the letter. In fact, Avithout
this there Avill be neither efficient administration of revenue laAvs nor economy
in expenditures. Nothing but absolute insolvency will save from the infamy of
repudiation a nation that does not pay its debts according to the understanding
at the time they were contracted; and when a nation A^oluntarily violates this
understanding, it will soon be unable, from the very effect of its own example,
to enforce its revenue laAvs ; and its expenditures will only be checked by its
inability to collect. HOAV much of the demoralization Avhich exists in the revenue service of the United States is attributable-to the failure of the government
to redeem the legal-tender notes according to their tenor, would be an interesting
REPORT OF THE SECRETARY OF THE TREASURY.
XXIII
subject of inquiry, but hardly appropriate in a communication like this. In his
report for the year 1865 the Secretary used the following language in regard to
the national debt:
" 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 Avhich the richest and most powerful are under the
necessity of borrowing. The millenial days, when nations shall beat their
SAvords into plough-shares 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 th e forbearance of stronger
poAvers. No nation is absolutely safe Avhich is not in a condition to defend
itself; nor can it be in this condition, no matter how strong iri other respects,
Avithout a Avell 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 war power of the age. But for the unfaltering
confidence of the people of the loyal States in the good faith of the governmeut,
the late rebellion would have been a success, and this great nation, so rapidly
becoming again united and harmonious, AV'ould have been broken into weak and
belhgerent fragments.
" But the public faith of the United States has higher considerations than
these for its support. It rests noi: 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. It 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 Avho have been leagued together for
its overthrow are to be as really benefited as those Avho have been battling for
its maintenance. As it is a debt A^oluntarily incurred for the common good, its
burdens will be cheerfully borne by the people, Avho will not permit them to be
permanent."
Now, to Avhat is the United States pledged in regard to the public debt ? Is
H not that it shall be paid according to the understanding between the government and.the subscribers to its loans at tjjie time the subscriptions were solicited
arid obtained ? And can there be any question in regard to the nature of this
understanding] Was it not that, while the interest-bearing notes should be
converted into bonds or paid in lawful money, the bonds should be paid, principal as well as interest, in coin ? Was not this the understanding of the Congress which passed thcoloan bills, and of the people Avho furnished the money ?
Did any member of the House or of the Senate, prior to 1864, in the exhaustive
discussions of these bills, ever intimate that the bonds to be issued in accordance with their provisions might be paid, when redeemable, in a depreciated currency ? Was there a single subscriber to the five-twenty bonds or to the seven
and three-tenth notes, which by their terms were convertible into, bonds, who
did not believe, and who was not given to understand by the agents of the government, that both the principal and interest of these bonds Avere payable iri
XXIV
REPORT OF THE SECRETARY OP THE TREASURY.
coin 'i Does any one suppose that the people of the United States, self-sacrificing as they Avere in the support of the government, Avould have sold their stocks,
their lands, the products of their farms, of their factories and their shops, and
invested the proceeds in five-twenty bonds and seven and three-tenth notes
convertible into such bonds, if they had understood that these bonds Avere to be
redeemed after five years from their respective dates in a currency of the value
of which they could form no reliable estimate? Would the Secretary of the
Treasuiy, or would Congress, when the fate of the nation was trembling in the
balance, and when a failure to raise money for the support of the federal army
would have been success to the rebellion and ruin to the Union cause, have
dared to attempt the experiment of raising money on bonds redeemable at the
pleasure of the government after five years in a currency the convertible value
of which might not depend upon the solvency of the government, but upon the
amount in circulation? No such understanding existed, and fortunately no
such experiment Avas tried. The bouds Avere negotiated Avith the definite understanding that they were payable in coin, and the seven and three-tenth note,s
with an equally definite understanding that they Avere convertible, atthe option
of the holder, into bonds of a similar character or payable in lawful money.
The contracts were made in good faith on both sides, a part of them when the
government Avas in imminent peril and needed money to preserve its existence,
. the balance Avhen its necessities Avere scarcely less urgent, for the payment of
its just obligations to contractors and to the gallant men by whom the nation
had been saved. Good faith and public honor, which to a nation are of priceless Avorth, require that these contracts should be complied with in the spirit in
which they Avere made. The holders of our bonds at home and abroad, Avho
understand the character of the people of the United States and the greatness
of the national resources, ought not to need an assurance that they Avill' be so
complied Avith.
Here remarks upon a subject. which it ought not to be necessary to discuss
might be closed, but the great interest and alarm excited by the doctrines recently, promulgated seem to justify a reference to the debates when the act of
February 25, 1862, in some respects the most important of the loan bills, Avas
under consideration, in order that the action and intention of Congress in regard
to the legal-tender notes and to the bpnds which it authorized the issue of may
be understood.
This act authorized an issue of one hundred and fifty millions of United
States notes, which were made receivable for all government dues, except duties
on imports, and of all claims a.gainst the United States, except for interest upon
bonds and notes, Avhich Avas to be paid in coin. It alsQ authorized the issue of
five hundred millions of bonds, redeemable at the pleasure of the government
after five years from date. The purpose for Avhich these bonds were to be issued
was stated to be "to enable,the Secretaiy of the Treasuiy io ftind the treasury
notes and floating debt of the United States," and he was authorized to dispose
pf them " a t the market value thereof, for c ^ of the United States or for any
treasury notes issued under any former act of Congress, or for the United
States notes that might be issiied under this act.^^ Regarding only the act itself?
REPORT OF THE SECRETARY OF THE TREASURY.
XXV
it is not supposable that Congress intended to provide for funding the floating
debt in bonds which might, at the expiration of five years, be called in and paid
in the very notes which, with the treasuiy notes, Ave re thus to be funded. These
bonds, like all others since and previously issued, were intended to be a part of
the funded debt of the United States, the right to redeem them after five year.
. having been reserved by the government not that they might be called in and
paid in a depreciated currency, but in order that bonds bearing a lower rate of
interest might be substituted for them, if it should so happen that before their
maturity money could be borroAved ori more favorable terms. The act provides
that the United States notes of which it authorized the issue shall be receivable
in payment " of all claims and demands a.gainst the United States, of every
kind whatsoever, except interest upon bonds and notes, Avhich shall be paid in
coin." It is not said that they shall not be receivable for the principal of the
bonds, for the very obvious reason that they were expected to be but a temporary circulation. A provision that these notes—intended only to meet a temporary emergency^—should not be received for the payment of the principal of
bonds v/hich were not redeemable for five years, would, if it.had been advocated
and insisted upon, have been quite likely to have prevented their issue. The
public judgment had not then been perverted by an irredeemable currency,
and a proposition that indicated a long-continued departure from the specie
standard would have found fcAv supporters in Congress or among the people.
But, if the intention and understanding of Congress are not sufficiently indicated b y t h e language of the act, all doubts must.be removed by a reference
to the debates while it Avas under consideration. From these debates it is clear
that the issue of the legal-tender notes Avas expected to be limited to one
hundred and fifty millions. On this point one of the representatives from the
State of NeAV York spoke as follows:
." Then the whole secret: of our financial success lies simply in borrowing five
hundred millions, or rather in funding the floating indebtedness convertibly repre. sented by the treasuiy notes, so that their issue need never exceed that authorized by this bill, and Avhich is conceded to be the extreme limit consistent with
safety to private interest and public credit. Nobody has proposed to rely upon
this currency beyond that amount, but, on the contrary, the idea of any further
similar issue has been expressly repudiated by every supporter of this bill."
One of the representatives from Massachusetts put to the distinguished
.chairman of the.Committee of Ways aud Means the follovying question :
" Let me ask the gentleman from Pennsylvania whether he now.expects, in
managing these financial matters, to limit the amountof these notes to one
hundred and fifty millions'. Is that his expectation?"
. To which question he received the folloAving reply : .
" It is. I expect that is the maximum amount to be issued."
Later in the debate the same distinguished gentleman used the following
language:
" When this ques.tion was discussed before, the distinguished gentleman from
Kentucky (Mr. Crittenden) asked me Avhether it was the intention or expecta
XXVI
REPORT OF THE SECRETARY OF THE TREASURY.
tion of the House to go on and issue more than oue hundred and fifty millions
of legal-tender notes—a pertinent question, which I saw the full force- of at
the time. I told him that it was my expectation that no more would be issued
by the government; that they would be received and funded in the twentyyear bonds."
I t is clear from these quotations, and the whole tenor of the debate, that it
was the intention of Congress that one hundred and fifty millions should be the
limit of the legal-tender circulation ; and that it Avas confidently expected that
this circulation would soon be converted into the five-tAventy bonds, knoAAm as
the bonds of 1862, and Avhich are' UOAV redeemable according to their tenor.
This of itself is a sufficient explanation of the fact that it was deemed unnecessary to provide that these notes should not be receivable for the principal of the
bonds. As the amount to be issued was limited to one hundred and fifty millions, a provision that they should not be receivable for the principal of five
hundred millions of bonds to be issued under the same act in which they were
expected to be funded, and which were not to be subject to the control of the
government for ^ve years, Avould certainly have been regarded as being as singular as it would have been unnecessary. But this is not all. The same
gentleman, who as chairman of the Committee of Ways and Means was th®
exponent of the views of the House upon this question, in speaking of these
bonds, remarked as folloAvs :
" A dollar in a miser's safe, unproductive, is a sore disturbance. Where could
they invest it ? In United States loans at six per cent., redeemable in gold in
twenty years—the best and most valuable permanent investment that could be
desired."
Would he have regarded these bonds a most valuable permanent investment
if he had supposed that they might be redeemed in a depreciated currency at
the expiration of five years frOm date? Again, he said: "But.widoAvs and
orphans are interested and in tears lest their estates should be badly invested.
I pity no one who has money invested in the United States bonds payable in
gold in twenty years, Avith interest semi-annually."
In these debates very little was said upon the subject of the payment of the
principal of the bonds, apparently for the reason that no one supposed that they
would or could be paid in anything else than in the heretofore recognized constitutional currency of the country. The same may be said in regard to the
debates upon the bills autliorizing subsequent issues. The acts of March 3,
1863, and March 3, 1864, are the only acts v/hich state expressly that the bonds
to be issued under them shall be payable in coin ; and this provision in .these
acts, if not accidental, attracted no attention at the time, either in Congress or
with the public. Under the former act seventy-five millions of twenty-years
six per cent, bonds (part of those knoAvn as bonds of 1881) were issued, and
under the latter act nearly tAvo hundred millions of five per cent, bonds, known
as ten-forties; and the fact that these six per cent, bonds have had no higher
reputation than other bonds of the same class, and that the five per cent.bonds
never were a popular security, and have, in the market, until very recently,
scarcely possessed a value corresponding with the six per cent, five-twenties,
REPORT OF THE SECRETARY OF THE TREASURY.
XXVII
shows conclusively that dealers in government securities, and the people generally, have not regarded this provision as placing them on a different footing, as
to the kind of money in which they are to be paid, from the bonds issued under
acts containing no such provision. There was nothing in the condition of the
countiy when these acts were passed that required an unusual provision, in order
that the loans authorized by them might be si^ccessfully negotiated; on the
contrary, the national credit Avas better then than at periods when other loan
bills were passed ; nor was there any intimation by any member of Congress,
nor Avas it ever thought by the officers of the Treasuiy Department, that the
bonds authorized by them were of a different character from those issued under
other acts. It is unreasonable to suppose that it was the intention of Congress
that the bonds authorized by the acts of February 25, 1862, and June 30,
1864, might be paid in legal-tender notes, while those authorized by the acts of
March 3,1863, and March 3, 1864, could be paid only in coin. The various
issues of bonds, constituting the national funded debt, stand upon the ,same
footing, and all should be paid in coin, if any are so paid.
National debts are subject to the moral law of the nations. Whenever there
is no compression to the contrary, coin payments in such obligations are honorably
implied. The policy of the government of the United States in regard to the
payment of its debts has been uniform and consistent. Prior to February 25
1862, there was in the United States no lawful money but specie; consequently
its treasuiy notes, and its', bonds previously issued, were payable in the same
currency. Subsequently all interest-bearing notes were made payable in laAvful
money, but no change Avas made in the form of the obligation of the bonds.
Thus the seven and three-tenths notes issued after that date, the five per cent,
notes, and the compound interest notes, Avere made payable in lawful money,
while the bonds not being so made payable have ever been recognized by Congress, by the Treasuiy Department, and by the people, as. payable only in coin.
These different classes of securities were negotiated Avith this distinct understanding—an understanding which is as binding upon the honor of the nation
as if it Avere explicitly stated in the statutes. I t is true that the bonds, and
notes convertible into bonds issued after the passage of the first legal-tender act,
were paid for in a depreciated currency, and were therefore, in fact, sold at a
discount; but it is not denied that they were sold fairly, and that every one
had ample opportunity to subscribe for them. Agencies were established, and
subscriptions solicited, in every part of the country; and liberal subscriptions
were regarded as evidence of loyalty. That they were paid for in a depreciated
currency was not the fault of the subscribers. They were sold at the highest
price that could.be obtained for them—not chiefly to the capitalists of the cities,
but to men of moderate means throughout the country, Avho subscribed for them,
not for speculation, but to aid the government in its struggles with a gigantic
rebellion ; and it is a significant fact that, with rare exceptions, the complaints that
they were sold at a discount come from those Avho, doubtful of the result of the
conflict, declined to invest in them. HOAV Avould the government of the United
States stand before the Avorld—how Avould it stand in the estimation of its own
people—if it should decline to pay, according to agreement, the money it bor
XXVIII
REPORT OF THE SECRETARY OF THE TREASURY.
< rowed when its very existence was in peril, and Avithout which it could not have
prosecuted the Avar, on the ground that the lenders took advantage of its necessities and purchased its securities at less than their value?
But if the honor of the nation were not involved in the question, the inquiry
arises, in Avhat shall the bonds be paid if not in coin? Some five hundred and
fifteen millions of five-twenty^bonds are noAv redeemable according to their tenor.
No one certainly would propose that some of them shall be called in and paid
in a currency now Avorth seventy cents on the dollar, Avhile the rest shall remain
unredeemed until the currency shall be still more depreciated by additions to its
volume or appreciated by contraction. The holders of these bonds stand on
the same footing ; if any are to be paid before maturity in a depreciated currency,
the whole should be so paid, and in a currency of equal value. But the government has no United States notes in the treasuiy, and as the annual receipts
are not likely hereafter to be much in excess of the expenditures, and as a new
. loan to raise money for the purpose of violating an agreement under which a
previous loan was negotiated Avould be impracticable, there would be no way in
which the bonds now redeemable could be paid as has been proposed, except
by putting the printing presses again at Avork, and issuing more promises; which
must themselves eventually be paid in coin, converted into coin bonds, or repudiated. This process of making money seems an easy one, but our own experience, and the experience of every other nation that has tried it, prove it to be
neither judicious nor profitable. As the paper circulation of the country is
already redundant, it Avould be lessened in value by every addition to it, and,
by the distrust thus created, its depreciation would doubtless be in a greater
ratio even than the additions would bear to the volume to Avhich they would be
added. It is not too much to say, that an additional issue of five hundred millions of United States notes Avould reduce the seven hundred millions of paper
money UOAV in circulation to one-half their present value; so that a legal-tender
note or a national bank note, now worth seventy per cent, in coin, Avould not be
worth more than thirty-five per cent., even if the apprehension of further issues
did not place it on a par with confederate notes at the collapse of the rebellion.
The bonds would of course decline in value Avith the currency in Avhich they
would be payable. Can any one seriously propose thus to depreciate, if not to
render valueless, the money and securities of the people ? Can any one, knowing the effect AYhich such an issue would have upon the government bonds, upon
the currency now afloat, upon business, upon credit, upon the public morals,
seriously advocate such a measure, not as a matter of necessity, but to anticipate the payment of debts due many years hence? The statement of the
proposition exposes its wickedness. When fairly considered, it cannot fail to
be stamped with universal condemnation. It is a proposition that the people of
the United States, who own four-fifths of the national obligations, shall, by
their own deliberate act, rob and ruin themselves, and ac the same time cover
the nation Avith inexpressible and ineffaceable disgrace.
In opposition to all such expedients for paying, or rather for getting rid of,
the public debt,'is the upright, world-honored economical policy of paying every
REPORT OF THE SECRETARY OP THE TREASURY.
XXIS .
obligation of the government according to the understanding with Avhich it was
created—the policy of appreciating the paper dollar until it shall represent a
dollar in coin, of giving stability to business and assurance to enterprise, and
Aviping from the countiy the reproach that rests upon it by reason of the low
price of its securities in the great marts of the world. That this is the policy
which will be sustained by the people and their representatives, the Secretaiy
has the fullest confidence. There may hereafter be nations which, ignoring
their honorary obligations, may look only to their OAVU statutes fbr the measure
of their liabilities. If there shall be such nations, the republic of the United
States Avill not be found among them. It has essentially suffered by the actual
repudiation of some of the States and the virtual repudiation of others; it is
still suffering from the same cause, although more than a quarter of a century
has elapsed since this stigma was fixed upon American credit. It is suffering
also from the fact that Massachusetts and California alone, of. all the States,'
have continued to pay the interest on their bonds in coin. But although it has
suffered, and is still suffering, from the bad faith or false economy of some of
its members, its own financial honor is unsullied. It has committed the mistake
of making its inconvertible promises a legal tender, but it has never taken
advantage of its OAVU legislation to lessen in the hands of the holders the value
of its securities or violate its engagements by covert repudiation. In the darkest
hours of the rebellion it faltered not in the observance of its contracts. Shall
it falter now, Avhen its ability to pay to the uttermost farthing, even without
oppressive taxation, cannot be questioned ?
The importance of the restoration of the southern States to their proper relations Avith the federal government cannot be overestimated. A curtailment of
the currency and the maintenance ofthe public faith are not all that is required
to restore the countiy to perfect financial health. We need, in addition to these,
a united country—united infact as well as in name. It may not be proper-for
the Secretaiy in this report to discuss the measures regarded by him as best calculated to bring about this most desirable result. This, however, he feels it to be his
duty to say, as he substantially said in his last year's report, that the question
of reconstruction, as a purely financial question, is, in liis judgment, second in
importance to none that Congress Avill ever be called upon to consider. The great
staples of the South have for many years constituted a large portion of our exports. But for the cotton held in that section at the close of the rebellion, the
foreign exchanges would have been so largely against the United States that a
commercial convulsion would have been imminent, if not unavoidable. Even in
the deplorable condition of these States, last year more than tAvo-thirds of our
exports consisted of their productions, and it is the crop of the present year—
small though it may be—that is to save us from ruinous indebtedness to Europe.
It is of the greatest moment, therefore, that the productive power of the southern States should be restored as rapidly as possible. Little progress has* been
made in this direction during the past two years, and no real progress will be
made until their political condition is determined by their restoration to the Union
with all the rights and privileges of other States under the Constitution. The
XXX
REPORT OF THE SECRETARY OF THE TREASURY.
Secretaiy does not allude to this subject for the purpose of calling the attention
of Congress to it. This is unnecessary. It is absorbing the public attention,
and the further action of Congress in relation to it will be watched by the people Avith intense solicitude. Upon the judicious settlement of it depends, in* a
great degree, the national prosperity. The Anews presented by the Secretaiy
upon this subject in his last report are equally appropriate at the present time.
In his report for the year 1865, the Secretary used the following language in
regard to taxation by the States of government obligations :
" I n 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 Avill be scrupulously regarded. That exemption is a part of the contract under Avhich the securities have been issued and
the money loaned thereon to the government, and it would not only be unconstitutional, but a breach of the public faith of the nation to disregard it. It Avould
also, in the judgment of the Secretaiy, be unwise for Congress to grant to the
States the power, which they Avill not possess unless conferred by express con' gressionai enactment, of imposing taxes upon securities of the United States
which may be hereafter issued. Such taxation, in any form, Avould result iri
serious, if not fatal, embarrassment to the goA^ernment, 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
Avhich there should be no difference of opinion. Every tax-payer is personally
interested in haAdng the public debt placed at home, and at a IOAV 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 everyAvhere 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 well-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 alloAved, 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 tax-payers
of the United States cannot afford to haA^e their burdens thus increased. . It is
also evident that the relief which local tax payers would obtain from government
taxation, as the result of a low rate of interest on the national securities, would
at least be as great as the increase of 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 taxes, 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 burdens of paying a high
rate of interest Avculd be left upon the people of this country without compensation or alleviation."
REPORT OF THE SECRETARY OF THE TREASURY.
XXXI
The views of the Secretaiy, thus expressed, have undergone rio change, but
he is not unmindful of the fact, that the exemption from taxation of any kind of
property, by which special privileges are, or seem to be, granted to any class of
citizen^, is odious to the heavily burdened masses in all countries, and is especially so in a republic like ours. Local texes in all the States are heavy, and no
matter what the law may say upon the subject, no matter what the contract may
have been under which they were negotiated, there is a general sentiment among
tax-payers that the exemption of gOA^ernment bonds from local taxation is not
exactly right, and that it ought to be in.some Avay avoided in future issues. The
Secretaiy has no hesitation in admitting that he is in sympathy with this sentiment. The difficulty in the way, however, as has been suggested, arises from
the fact that if bonds hereafter to be issued were to be subject to local taxation,
very fcAv would be held wdiere taxes are high, and there would be a constant
tendency to a concentration of them in States and counties and cities where taxes
are low, or in foreign countries, where they would escape taxation altogether.
It is a matter of great importance that the government bonds should be a desirable investment in all parts of the countiy, and it is obvious that the States
should be in some manner compensated for the right UOAV denied of taxing them,
as other kinds of property are taxed. After giving the subject careful consideration, the Secretary can suggest no better Avay of doing it than by an issue of
bonds to be known as the consolidated debt of the United States, bearing six
per cent, interest, and having tAventy years to run, into which all other obligations of the government shall, as rapidly as possible be converted; one-sixth part
of the interest at each semi-annual payment to be reserved by the government
and paid over to the States, according to their population. By this means, all
the bonds, wherever held, would be taxed alike, and a general distribution of
them be secured. State taxes, including the levies for county and municipal
purposes, now, as a general thing, exceed one per cent,, but when the debts incurred for the payment of bounties are paid, (and in most of the States they
are already in the process of rapid extinction,) and economy is again practiced
in the administration of State affairs, this indirect assessment willbe quite likely
to equal the tax assessed upon other property. If the debt to be funded shall
amount to $2,000,000,000, the amount to be reserved and paid to the States annually AA^ould be $20,000,000, which Avould give to each of the States, in gold,
as nearly as can now be estimated, the folloAving sums, to be reduced of .course
Avith the reduction of the debt: (
r
Maine....:
Massachusetts........
NCAV Hampshire
$385,609 76
748, 378 43
194, 411 17
Vermont
186, 026 09
Connecticut
282, 418 01
Rhodelsland...'...-.
107,174 16
New York
2, 381, 825 89
New Jersey
412, 466 92
Pennsylvania
1, 783, 647. 12
Ohio
,
1,449,559 58
Indiana
836,727 81
Michigan.. . . . . . .
$472, 909 32
Illinois
. . . 1, 300, 892 50
Wisconsin..
521,554 49
Iowa
493, 159 19
Minnesota
177, 840 91
Missouri
773,831. 79
Kentucky
709, 308 45
Tennessee
681, 147 55'
Arkansas
.., 267,' 259 98
Louisiana
4.34, 540 77
Texas
529,772 40
XXXII
REPORT OF THE SECRETARY OF. THE TREASURY.
Alabama
Mississippi
Georgia.... ..Florida
South Carolina
North Carolina
Virginia
West Virginia.
Maryland
"
$580, 512
471,792
648, 915
"90,290
431, 905
626, 634
730,662
249,088
421, 680
53
28
98
60
13
28
50
11
53
Delaware
Kansas
Nebraska
California....,..:-...
Nevada
Oregon
$68,873
156, 662
33,716
288,753
24, 048
46,000
42
80
86
14
73
76
20, 000,,000 00
The advantages to be derived from this plan are so obvious as not to require'
discussion. It would secure, as has been already stated, such a distribution of
the bonds throughout the States, and counties, and cities as could not be expected if local taxes should be imposed upon them. It would create an interest
in the bonds in States, the people of Avhich are justly responsible for the debt,
but whose early and complete restoration to the Union is so desirable and important, and would give to them needed aid in their efforts to build up again
their own prostrate credit. It would piit an end to all discussions and doubts
in regard to the kind of currency in which the bonds are to be paid ; to all
complaints of exclusive privileges, and place the public credit on a basis worthy
a nation whose resources, young as it is, are second to those of no other nation,
and of whose future resources the present are but an indication.
The bonds, the issue of which is thus recommended, while bearing six per
cent, interest, would be but five per cent, to the holders, which is as low a rate
of interest as can be expected to prevail in the United States for many years
to come. Of the feasibility of thus consolidating the national debt at an early
day, at no considerable expense, the Secretaiy entertains no doubt.
It is, therefore, respectfully recommended that the act of March 3, 1865, be
so amended as to authorize the Secretaiy of the Treasuiy to issue six per cent,
gold-bearing bonds, to be knoAvn as the Consolidated Debt of the United
States, having tAventy years to run, and redeemable, if it may be thought advisable, at an earlier day, to be exchanged at par for any and all other obligations
of the government; one-sixth part of the interest on Avhich, in lieu of all other
taxes, at each semi-annual payment, shall be reserved by the government and
paid over to the States according to population.
The following is a statement of the public debt on the 1st of July, 1867
D E B T BEARING COIN I N T E R E S T .
5 per cent, bonds
'
6.per cent, boiids of 1867 and 1868.....
6 per cent, bonds, 1881
6 per cent. 5-20 bonds
NaAy pension fund
^
$1,637,890,641 80
DEBT BEARING C U R R E N C Y INTEREST.
6.per cent, bonds
3-year compound interest notes
3-year7.30 notes
-
Matured debt not presented for payment
$198,431,350 00
15, 181,141 80
283,746,350 00
1,127,531,800 00
13,000,000 00
$14,762,000 00
122, 394,480 00
488,647,425 00
625,803,905 00
8,997,595 80
REPORT OF THE SECRETARY OF THE TREASURY, XXXIII
DEBT BEARING NO INTEREST.
United States notes
Fractional currency
Gold certificates,of deposit
$371,992,029 00
28, 307, 523 52
• 19,207,520 00
•—
•Total debt
Amount in treasury, coin
currency
$419,507,072 52
2,692,199,215 12,
108, 419, 6.38 02
71,979,563 77
180,399,201 79
Amount of debt less cash in treasury....
,t»
2,511,800,013 33
'
•
.
'
s
:^
= = r T .
T h e following is a statement of the public debt on the 1st of November, 1867 :.
D E B T BEARING COIN I N T E R E S T .
•5 percent, b o n d s . . . . .
6 per cent, bonds of 1.867 and 1868..6percent. bonds, 1881
6 percent, 5-20 bonds
' Navy pension fund
,
:
$198,845,350
14,690,941
283,676,600
.......1,267,898,100
13,000,000
—'•
00
80
00
00
00
.
$1,778,110, 991 80 '
DEBT BEARING CURRENCY INTEREST.
.6 percent, bonds
3-year compound interest notes
3-year7.30 notes
2
3 per cent, certificates
$18,042,000
62, 558, 940
334,607,700
11, 560, 000
,^^
.
^
00
00
00
00
4.26,768,640 00^^
MATURED D E B T NOT P R E S E N T E D F O R P A Y M E N T .
3-year 7.30 notes, due August 15, 1867
$3,371,100 00
Compound interest notes, matured June 10, July 15,
August 15, and October 15. 1867
9,316,100 00
Bonds, Texas indemnity.
:
•
262, 000 00
Treasury notes, acts July 17, 1861, and prior thereto,
163,661 64
Bonds, April 15, 1842
54,061 64
Treasury notes, March 3, 1863
:
868,240 00
Temporary loan
7>
4 , 1 6 8 , 375 5 5
Certificates of indebtedness..'
34,000 00
.'
18,237,538 83".
DEBT BEARING NO INTEREST.
United States note's.
Fractional curreucy
Gold certificates of deposit
«
^ .
-...:
Total debt
Amount in treasury, coin
currency
Amount of debt, less cash in treasury
•
$357,164,844 00
30,706,633 39
14,514,200 00 ' , •
•
. 402, 385, 677 39
2, 6.25,502, 848 02
:....
111,540, 317 35
22,458,080 67
—
',
133, 998, 398 02 ,
2, 491, 504, 450 00
The following is a statement of receipts and expenditures for the fiscal year
ending June- 30, 1867.:
Receipts from, customs
lands
direct tax...--.
'internal revenue
miscellaneous sources'.
III
f
$176,417,810
1,163,575
4,200,233
266,0.27,537'
42,824, 852
•
88
76
70
43
50
$490,634,010 27
XXXIY
REPORT OF THE SECRETARY OF THE TREASURY.
Expenditures for the civil service....
pensions and Indians.
War Department....
Navy Department
interest on the public debt
»-.
$51,110,027
25,579, 083
95,224,415
31,034,011
143,781,591
rr—
Loans p a i d . . . . :
Receipts from loans
746,350,525 94
640,426,910 29
Reduction of loans...
27
48
63
04
91
$346,729,129 33
\
105,923,615 65
T h e following is a statement of receipts a n d expenditures for the quarter
ending September 30, 1867 :
Receipts from customs
lands
directtax
internal revenue
miscellaneous sources
:
*..
Expenditures for the civil service
pensions and Indians
War Department
Navy Department
interest on the public debt
Loans paid
Receipts from loans
..
$48,081,907 61
287,460 07
647,070 83
53,784,027 49
18, 361, 462 62
$121,161,928 62
13,152, 348 08
10, 484, 476 11
30,537, 056 85
5,579,704 67
38,515,640 47
98,269,226 18
200,176,368 34
135,103,282 00
'
Reduction of loans
• 65,073,086 34
T h e Secretaiy estimates t h a t t h e receipts' and expenditures for t h e three
quarters ending J u n e 30, 1868, Avill be as folloAvs:
Receipts from customs
. lands
internal revenue
miscellaneous sources
$115,300,000
700,000
155,000, 000
25, 000,000
/-
00
00
00
00
$296,000,000 00
. T h e expenditures for t h e same period, according to his estimates,
willbe—
For the •civil service
$37,000,000 00
For^pensionsand Indians
22,000,000 00
For the War Department, including $24,500,000 for
bounties
100,000,000 00
For the Navy Department
22,000,000 00
For the interest on the public debt
114,000,000 00
•»
295, 000,000 00
Leaving a surplus of estimated receipts over estimated expenditures of
1, OOO, 000 00
T^he receipts and expenditures for t h e n e x t fiscal year, ending J u n e 30, J 869,
are estimated as follows :
Receipts from customs
•
intexnairevenue
lands
•
. miscellaneous sources
$145,000,000
205,000,000
1,000,000
*. 30,000,000
:
00
00 ^
00
00
^$381,000,000 00
REPORT OF THE SECRETARY OF THE TREASURY.
XXXY
The expenditures for the same period are estimated a^follows:
For the civil service ...'.
• $51,000,000 00
For pensions and Indians
:
35,000,000 00
For the War Department, including $25,500,000 for
i
bounties...
120,000,000 00
For the Navy Department
36, 000, 000 00
For the interest on the public debt
' . . 130, 000, 000 00
_
$372,000,000 00
Leaving a surplus of estimated receipts over estimated expenditures of....
9, 000, 000 00
The foregoing estimates are made on the general average of the receipts and
expenditures for' the past nine months. The Secretaiy is hopeful, however, that
Congress Avill take measures to largely reduce expenditures in all branches of
the service, so that a steady reduction of the debt may be continued.
In regard to the national debt', and the necessity of commencing at once the
payment of it, the Secretary, in his report of 1865, remarked:
'* We need not be anxious that future generations shall share the burden Avith
us. Wars are not at an end, and posterity will have enough to do to take care
of the debts of their OAvn creation."
^
^
, " 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.'*
*' 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.*'
The right start in the direction suggested has been made. Since the first day
of September, 1865, the debt has been reduced $266,185,121 43. Now, if such
a reduction could be made while the industry of one-third part of the country,
by reason of the war and the unsettled state of its political affairs, has been
exceedingly depressed, and the otlier two-thirds have'by no means exerted
their full productive power; if such a reduction could be made, notwithstanding
the liberal miscellaneous appropriations by Congress, the payment of bounties,
and the great expense of maintaining large military forces upon the frontier and
in the southern States, can there be any good reason why the reduction, so
successfully commenced under the most inauspicious circumstances,*should not
be continued steadily and without interruption until every dollar of it is extinguished? The Secretaiy indulges the hope that the policy Avhich has been
inaugurated, and which, in his judgment, is so essential to the national credit, if
not to the preservation of republican institutions, will not be abandoned. Old
debts are hard debts to pay. The longer they are continued the more odious do
they become. If the present generation should throw the burden of this debt
upon the next, it will be quite likely to be handed doAvn from one generation to
another—a perpetual if not a constantly increasing burden upon the people.
Our country is full of enterprise and resources. The debt will be lightened '
every year Avith great rapidity by the increase of wealth and population. With
a proper reduction in the expenses of the government, and with a revenue system
adapted- to the industry of the countiy ahd not oppressing it, the debt may be
XXXVI
. REPORT OF THE SECRETARY OF THE TREASURY.
paid before the expiration of the present century. The wisdom of a policy
Avhich shall bring about such aresult is vindicated in advance by the history of.
nations Avhose people are burdened with inherited debts, and with no prospect
of relief for themselves or their posterity. In the appendix to this report there
Avill be found a table prepared by a very intelligent gentleman of Massachusetts,
- which shows how* soon the debt may be paid by the regular increase of population alone, at the rate of three per cent, per annum on a regular annual per
capita tax of eight dollars and sixty cents, AA'hich is now much below.the present
rate.
By a resolution approved February 22, 1867, the provisions of the joint resolution to provide for codifying the laws-relating to customs, approved July 26,
1866, Avere continued in force until the first day of January in the year 1868.
Under the authority and direction of these resolutions the department has
caused to be prepared the draught of. an act embracing-alb provisions deemed
necessaiy for regulating the foreign and coasting trade, the assessment and col- .
lection of duties on goods imported from foreign countries, and for consolidating
and perfecting the naAngation laws. This draught Avas transmitted to the House
bf Representatives on the Sth of March last, and the report accompanying it gives
a general vicAv of its scope and an outline of the most important changes in
existing laws proposed to be made.
The laws relating to the foreign and coasting trade, and the collection of the
rcA^enue from customs, are-noAV dispersed through many volumes of statutes,
and have been so frequently modified by amendments of their original provisions
that on many points it is difficult for merchants, as Avell as for the ofiicers whose
duty it is to construe 'and execute them, to determine what is the law in force.
. It is of great importance that laws regulating interests so various and vast
should be so systematized that the rights and duties of the classes whose interests
are most directly affected by them may be clearly apparent. Their present
complication is a source of serious embarrassment to the mercantile community,
and it is not less embarrassing to tbe officers of the customs, Avhose positions
demand prompt action and an intelligent application of laAv to facts as they arise.
The department has endeavored to obviate these embarrassments, as far aft
practicable, by regulations and instructions; but these measures are only a partial remedy, and fall far short of supplying the Avant of a uniform and consistent
code. In view of these considerations it is hoped that the proposed act Avill
receive the early attention of Congress.
The Secretaiy respectfully recommends the reorganization of the accounting
offices of the Treasury Department, so as to place this branch of the public service under one responsible head according to what seems to have been designed
in the original organisation of the department, and folloAved until the increase of
.business led to the creation of the office of Second Comptroller, and subsequently
to that of Commissioner of Customs. There are now three officers controlling the
settlement of accounts, each independent of the others, and, as a consequence,,
the rules and decisions are not uniform where the same or like questions arisCo .
In the judgment of the Secretaiy, the concentration of the accounting offices
under one head would secure greater efficiency, as Avell as greater uniformity of
REPORT OF THE SECRETARY OF THE TREASURY.
XXXVII
practice, than can be expected tinder a divided supervision.. It is believed, also,
that it would be advantageous to relieve the Commissioner of Customs of the
duty of settling accounts, and to confine his labors to the supervision of the
revenue from customs, now sufficiently large to demand his whole time. Tt is
therefore recommended that the office of chief comptroller be created, having
general supervision of the accounting officers and appellate jurisdiction from
their decisions, to Avhich should be transferred the duty of examining and countersigning warrants on the treasuiy and of collecting debts due the government,
noAV constituting a part of the duties of the First Comptroller; and that the
adjustment of accounts pertaining to the customs be restored to the latter office.
The Secretaiy also rencAVS the recommendation contained in his last annual
report, of a reorganization of the bureaus of the department, and most respectfully and earnestly solicits for it the favorable action of Congress. The compensation now paid is inadequate to the services performed, and simple justice to
gentlemen of the ability and character of those employed in the department
requires a liberal addition to their present coinpensation. Since the rates of
compensation now allowed were established, the duties, labors, and responsibilities of the bureaus have been largely increased, and the necessaiy expenses of
living in Washington have been more than doubled.
- The report of the director of the mint contains the usual inforraation relative
to the coinage for the past year.
The total value of the bullion deposited at the mint and branches during the
fiscal year Avas $41,893,100 76, of which $40,069,200 06 was in gold and
$1,823,900 70 in silver. Deducting the redeposit, the amount of actual deposit
Avas $34,537,048 39.
The coinage for'the year was, in gold coin, $28,217,187 50; gold bars,
$11,651,691 32; silver coin, $986,871; silver bars, $575,823 18; nickel, copper,
ahd bronze coinage, (one, two, three, andfiA^ecent pieces,) $1,879,540. Total
coinage, $31,083,598 50. Total bars stamped, $12,197,514 50.
The gold deposits of domestic production were, at Philadelphia, $2,418,197 89;
at San Francisco, $17,936,169 40; at New York, $10,320,821 55; at Denver,
$130,559 70. The silver deposits, were, at Philadelphia, $37,399 72; San
Francisco, $744,387 48; New York, $274,893-19.
The gold and silver deposits of foreign production were $2,674,619 46,
The amountof gold coined, at Philadelphia, Avas $10,072,060 86; at San Francisco, $18,225,000; of silver, at Philadelphia, $357,490 38; at San Francisco,
$780,048 54; of bronze and nickel and copper, at Philadelphia, $1,879,540.
Total number of pieces struck, 54,110,384.
A valuable site for a branch mint in San Francisco has been purchasedvduring
the past year, and an additional appropriation will be required for the purpose
of erecting a mint building, complete in all its appointments, upon the Pacific
coast.
The director of the mint recommends the opening of the branch mint at New
Orleans, upon an economical basis, for the coinage of nickebcopper pieces. The
branch mint at Charlotte, North Carolina, is being repaired and placed in condition for melting and assaying the precious metals. It will be unnecessary ever
XXXVIII
REPORT OP THE SECRETARY OF THE TREASURY.
to execute coinage at Denver or Charlotte, and the branch mints at those points
should be converted into assay offices, and thus expenses reduced.
The director also recommends the repeal of the coinage charge, the tax on
bullion, and the redemption of the cent coinage. His remarks upon international
coinage, and his suggestions for the protection of gold coins fi'om debasement,'
are worthy careful consideration.
An appropriation of ten thousand dollars was made by Congress on the 28th
^ of July, 1866, to enable the Secretaiy ofthe Treasuiy to collect reliable statistical information concerning the gold and silver mines of the western States and
Territories. Under the authority thus conferred upon this department Mr. J ,
Ross Browne was appointed special commissioner for the mineral regions west
of the Rocky mountains. His preliminary report Avas submitted to Congress on
the Sth of January, 1867. The districts of New Mexico, Colorado, Montana,
Dakota, and Minnesota were assigned to Mr. James W. Taylor, whose report
was submitted on the 13th of February; 1867. No detailed information respecting our mineral .resources, the nature and extent of the metalliferous veins, the
mode and cost of working the mines, or the yield of bullion, had previously
appeared in an official form. Little Avas known of the local rules and regulations
or the practical effect of federal legislation on the subject of' the mineral lands.
The value of the information contained in these reports has been attested in a
marked degree by the public favor AvithAvhich they have been received throughout the Atlantic and Pacific States. A new and increasing interest has been manifested in the exploration and development of our mineral regions, both east and
west of the Rocky mountains. As stated in letters of the department, dated
Januaiy 8 and February 14, 1867, these reports Avere merely preliminary.
ProA^ision having been made by the appropriation act of March 2, 1867, for a
continuance of this service, the special commissioner, Mr. Browne, has been occupied during the present year in a more thorough examination of the mineral
districts Avithin his division. He has' travelled extensively over the principal
mining regioris of the Pacific slope, and collected much A^aluable information.
The scope of his iuA^estigations, reaching from British Columbia-to the Mexican
border, was too extensiA^e to permit of a personal visit to each district, and he
deemed it expedient to secure the services of an experienced corps of mining
engineers and statisticians to aid him in the performance of his duties. Special
instructions were given to them in Avriting, impressing upon them the necessity
of caution in the reception of unverified statements from interested parties, and
the importance of accuracy and a critical adherence to facts in their own.
Through the services of these assistants, Avho have visited in person nearly all
the districts described, he hasbeen enabled to obtain detailed reports on the products, population, and characteristic features of Utah, western Montana, Idaho,
Washington Territory, Oregon, Nevada, California, and Arizona. The adjacent
foreign territories, in which American capital is invested, are also briefly noticed.
Particular attention is given to the topographical, geological, and mineralogical
features of each State and Territory; to the various systems „of mining; the cost
of labor and production; the yield of bullion and loss in reduction; and, incidentally, to the climates, facilities for commu-nicating, agricultural capabilities.
REPORT OF THE SECRETARY OF THE TREASURY.
XXXIX
and inducements to immigration and the investment of capital. An important.,
feature connected A\dth the development of the mining interest is presented in the
tabular statements accompanying the report. While the prospect is generally
favorable, and the permanency of the mineral deposits attested by indisputable
evidence, the loss sustained in the treatment of the ores is represented as a
serious drawback to the prosperity of this great interest.
On the Comstock lode, where gold exists chiefly in,an uncombined form, the
percentage of loss on that metal is comparatively small; but the loss of silver,
is so great as to "suggest the necessity of some means by which the extraordinary
drain upon the productive industiy of the countiy may be arrested. With all
the improvements derived from seven years' experience, it appears that the
average yield of all the ores worked at the present time from the Comstock lode
does not exceed 65 per cent, of the assay value. The net product this year will
• probably amount to $17,000,000—showing an actual loss to the country, on this^
single lode, of $9,353,846, of which, by a more economical system of working,
a large proportion might be saved. In other districts the loss is greater or less,
according to the character of the ore and the facilities for its reduction. Assuming our total gold and silver product to be $75,000,000 for the calendar year
1867, it is estimated that the aggregate loss on the production of this amount
of bullion does not fall far short of $25,000,000. Indian hostilities and other
causes have retarded the progress of the mining interest in Montana, Idaho,
Colorado, and Arizona; but, .under the most favorable circumstances, such a
drain upon our resources as that to which attention is now called would-appear
to demand the serious consideration of government.
The special commissioner recommends, as the only possible remedy, the establishment at some central point, west of the Rocky mountains, of a national
• mining school, organized upon comprehensive principlies, analogous in its general
design and scope to the great mining schools of Europe. By the concentration
of scientific experience upon the processes of mining and metallurgy, and the
analytical and working tests that could be applied to the different ores, where
individual enterprise has so long and so signally failed, it is believed the results
would be beneficial. Without assuming to suggest by what means this object
could be best accomplished, the Secretaiy deems it due to the enterprising
pioneers of the west, who have opened up a vast empire to settlement and civilization', that their wishes, as represented by the commissioners, should meet
with the most favorable consideration. Whatever can be done to promote their
welfare AA^II be a national benefit; and none will question that the tendency of
scientific institutions is to strengthen the bonds of interest and sympathy between a people separated by a diversity of pursuits and the circumstances of
their geographical position.
An interesting and instructive report, by Mr. Taylor, upon the situation and
prospects of gold and silver mining east of the Rocky mountains, embracing
some notice of the.Alleghanian and Canadian gold-fields, in addition to the min-.
ing statistics of NCAV Mexico, Colorado, and eastern Montana, will also be.presented to Congress.
The report from the Light-house Board, with estimates of appropriations for the
XL
REPORT OF THE SECRETARY OF THE TREASURY.
./•
year commencing July 1, 1868, herewith submitted, is recommended to the
favorable consideration of Congress. The progress made in renovating and
restoring the aids to navigation, so seriously injured during the late Avar, is all
that could be. expected from the means and time at command. The establishment increases Avith the opening of new channels to commerce and the rapidly
increasing population of the countiy, and Congress may rely.on the judicious
application of all means appropriated to that end.
The operations of the Coast Survey have been continued during the past year
with accustomed vigor, and progress has been made in all portions of the coast
heretofore provided for by appropriations. The estimates for the next fiscal year
have been prepared with a view to keeping up.the Avork efficiently, on the scale
to which it has been developed by. the demands of navigation, and accompany
this report.
For the collection of the revenue, from customs in the territory recently
acquired from Russia, until permanent arrangements shall have been made by
Congress, a special agent of the department was despatched in August last to
Sitka, in company Avith the agent designated .by the State Department, to receive
the formal transfer of the territory; and for the further protection of the revenue, as well as to obtain information, to guide in the establishment of ports an.d
collection districts, the steam cutter Lincoln Avas ordered to extend her cruising
limits to these possessions. An officer of the service, familiar with the coast,
accompanied by several officers of the Coast Survey, was sent from the department, with detailed instructions, to take charge of the A^essel for the cruise. A
general reconnoissance of the coast was ordered, including soundings, location
of lights, and ascertainment of available channels.of commerce. Attention was
also especially directed to subjects of scientific inquiry suggested by the Smithsonian Institution.
•
,
"
The steamer sailed late in July, and a full report of her operations is expected
within a brief period. When received it will be promptly communicated to
Congress, Avitli such information as the department has been able to collect from
other sources, and suggestions as to the creation of collection districts for customs and internal revenue.
The revenue marine consists at present of .forty-three vessels, comprising
twenty-five' steamers and eighteen sailing vessels, of Avhich seventeen of the
former and sixteen of the latter are employed on the Atlantic coast, two of each
description on the Pacific, and six steamers, each of over five hundred tons
burden, on the great lakes. Five steamers, of three hundred and fifty tons burden and upwards, have been sold, in pursuance of the power conferred upon the
department by the act of April 20, 1866, and eight sailing vessels, ranging in
burden frorh one hundred and twenty to two hundred and twenty tons, better
suited to the wants of the service, have been constructed. Four of the steamers
noAv in commission are small tugs, employed (two at New. York, one at Boston,
and one at New Orleans) in a special boarding and inspecting service. These
are found to be so ser\^iceable that others like them will be em.ployed, as occasion
may require, in place of the larger vessels not" so well suited to the service, which
REPORT OF THE SECRETARY OF THE TREASURY.
XLI
will be disposed of as may be found convenient. The expenses of the service
have considerably increased within a few years past, owing not only to the increased number of vessels which the circumstances of our commerce have
required, and to the.consequent employment of additional,officers and men, but
chiefly to the unprecedented advance in the price of all necessaiy supplies, and
consequent indispensable increase in the pay of officers and men. Since 1861
these supplies have advanced at rates varying from thirty-three to one hundred
per cent. All these expenses are UOAV paid from the general customs fund, and,
are limited in amount only by the direction of the Secretary. They have now
attained such a magnitude as to make it desirable that Congress should signify
its views in regard to the subject by providing a specific appropriation for them.
A bill for that purpose Avas presented a few months since by the department,
which received the approval of one branch of the legislature, but did not become
a law. ^ The expenses ofthe service willrform distinct items in the regular estimates to be submitted for the coming fiscal year.
The expenses of the marine hospital establishment continue quite large, notwithstanding persistent efforts to secure economy. The receipts from the tax
are still found insufficient to meet them, and it Avill be necessaiy to provide for
the deficiency, as heretofore, from the public treasuiy. It is suggested that, in
accordance with the example afforded by the military establishment, authority
may be given for the annual appropriation of so much of the proceeds of fines,
penalties, and forfeitures under the customs laws as may suffice to meet the
deficiency unprovided for by the tax.
Efforts for the prcA^enfion and detection of smuggling have been actively continued during the year, with considerable success, at a comparatively moderate
expense, and without any charge upon the public treasury, the proceeds of fines,
penalties and forfeitures having proved sufficient to sustain the charge and pay
into the treasuiy a surplus of more than $300,000.
Quite a large amount of stock of private corporations is held by the United
States, in the custody of the department, which is a constant source of embarrassment to the government and to the respective companies. A schedule is
annexed exhibiting these stocks, and the manner in which they Avere obtained.
It will be observed that they were acquired by subscription under special authority of laAV in aid of .projects of internal improvement. Ftowever proper and
beneficial such measures may have been at the time of their inception, no good
purpose can now'be subserved by longer retaining the interests thus acquired,
and it is recommended that authority be conferred by law for the sale of them.
Such a course, it is believed, will be altogether acceptable to the various corporations.
'
A portion of the first annual report of the Director of the Bureau'of Statistics
is submitted herewith, the entire report being in course of preparation for separate publication. It contains a survey of the operations of the bureau; a careful
analysis, illustrated by numerous tables, of our commerce during the past year;
together Avith late returns of population, immigration, manufactures, mining, and
. agriculture. These subjects are particularly interesting at the present time, and
XLII
REPORT OF THE SECRETARY OF THE TREASURY.
the report of the Director cannot fail to attract the. attention of Congress and
the people.
i^
From the report of the Third Auditor, to Avhich attention is invited, it is
apparent that a change should be made in regard to the adjustment and settlement of the war claims that come before his bureau; that a period should be
" fixed Avithin which claims should be presented, and that measures should be
adopted to perpetuate the testimony in cases of claims that are disallowed. Even
now, while all the facts are fresh and attainable, fraudulent claims are frequently
presented; and when, by a lapse of time, it will be difficult, if not impossible,
to obtain testimony in regard to their true character, fraudulent claims will be
quite likely to increase in numbers and amounts.
The report of the Treasurer, exhibiting, as it does, the condition of the treasury and the extent of its operations during the past year, and presenting views
upon some interesting matters by an officer of large experience, merits especial
attention. The reports of the other bureau officers are also of unusual interest
and value.
•
\.
The Avork upon the public buildings throughout the country has been prosecuted Avith unusual energy. It has been the aim of the supervising architect,
under the direction of the Secretaiy, to have all public buildings constructed
in the most substantial manner and completed-—with a vicAv to economy—;as
rapidly as possible. The rapidity with which the north wing of the Treasuiy
is approaching completion must be gratifying to Congress.
The Department of State has referred to this'department, for consideration,
the official report of the proceedings of "the International Monetaiy Conference" held at Paris in June*and July of the present year, and also the report
of Mr. Samuel B. Ruggles, the delegate in that conference from the United
States of America. This conference was diplomatic in its constitution, having
been formally called by the government of France, by official invitations to
most of the civilized nations. Its object, as stated by the minister of France at
Washington, Avas a general interchange of views, and also *'to seek for a basis
for ulterior negotiation," on the subject of a unified coinage for the use of the
world. It appears by the official report that the conference, on full deliberation, has agreed on such a basis, Avhich is now transmitted to the different nations
for their consideration and decision respectively. The matters thus presented are
of high monetaiy interest to the United States, and merit the. attentive and
careful examination of its public "authorities, executive-and legislative. They
are fully discussed in the separate report of Mr. Rugg^les, under the folloAving
beads:
••
1. The composition and character of the conference, embracing nineteen separate nations,
with a population of 320,000,000 inhabitants.
2. The importance of including, in the proposed monetary reform, the nations of Central
and South America.
3. The necessity of monetary union between the eastern and western continents.
4. The intermediate position of the two Americas between western Europe and eastern
Asia, and their duty as the principal producers of the gold of the world.
5. The cost of recoinage required by the proposed unification, with full statistics of the
coinage, past and present, of the United States, Great Britain, and France.
REPORT OF THE SECRETARY OF TIIE TREASURY.
XLIII
The gold coinage ofthe United States, from 1792 to 1851, the report states
to have been
:
,
Of Great Britain, from-1816 to 1851
Of France, from 1793 to 1851
^
$180,184,263
480,105,755
324,492,516
.
984,782,639
From 1851 to 1866 (fifteen years) there was coined by the United States..
GreatBritain
.'
France
$665,352,323455,225,695
987,788,298
2,108,356,316
6. The probable rate of future product of gold in the United States.
7 and 8. The history of the varying coinages of Europe" and their gradual consolidation,
9. The contrast presented by the coinage of the United States, as unified by the Constitution.
10. The necessity of intercontinental monetary conferences of nations. First attempt
in the congress at Berlin in 1863.
,11. Quadripartite monetary treaty of December, 1865, between France, Belgium, Switzerland, and Iialy, with subsequent adhesion of the Pontifical States and of Greece, partially
unifying Europe.
12. The necessity of a single standard exclusively of gold. The fallacy and impossibility
of a double standard of gold and silver.
13. A "common denominator," or unit, of gold of defined weight and value, rendering
"dollars" and "francs" synonymous or mutually convertible.
. 14. Action in the conference by the delegates from Great Britain.
15. The consent 6i France to issue a new gold coin of 25 francs to circulate side by side
with the half-eagle of the United States, and the sovereign of Great Britain, when reduced
to that value.
The proper examination of a subject so comprehensive can hardly fail to benefit the government and the people- of the United States. In commending the
report to the due consideration of Congress, the Secretary deems it sufficient,
for the present, to express his full concurrence in the view of public duty embodied in the following extract:
" Let us never forget that the two Americas are Christian members of the great family of
nations, and that the unification of money may .be close akin to other and higher objects of
Christian concord. We cannot wisely or rightfully remain in continental isolation. Inte^i-al
portions of the mighty organism of modern civilization, let us ever fraternally and promptly .,
take our part in the world-wide works of peace."
H U G H McCULLOCH,
Secretary of the> T r e a s u r y .
Hon.
ScBUYLEE C O L F A X ,
Speaker of the House of Representatives.
No. 1.
Statement o f t h e receipts a n d expenditures of the United States d u r i n g the fiscal
year ending J u n e 30, 1867, agreeably to w a r r a n t s issued.
The receipts in the treasury were as follows:
From customs, viz:
.During-the quarter ending September 30, 1866
During the quarter ending December 3J, 1866
Duriug the quarter ending March 3J, 1867
During the quarter ending June 30, 1867
$50,843,774
37, 803, 027
46,130,083
41, 640, 925
24
54
17
93
^
From sales of public lands, viz:
During the quarter .ending September 30, 1866
During the quarterending December 31, 1866
During the quarter ending March 31, 1867
During the quarter ending June 30, 1867
$176,417,810 88'
228,399
349, 93J
291,623
293,621
72
55
35
14
1,163,575 76
XLIV
REPORT OF THE SECRETARY OF THE TREASURY.
From direct tax, viz :
During the quarter ending September 30, 1866.
During the quarter ending Dt'cember 31, 1866
During the quarter ending March 31, 1867
During the quarter ending June 30, 1867
$340, 454. 39
92,167 95
1,313,660 38
2, 453, 950 98
$4,200,233 70
From internal revenue, viz :
During the quarter ending September 30, 1 8 6 6 . . . ! . . .
During the quarter ending December 31, 1866.
During the quarter ending March 31, 1867
During the quarter ending June 30, 1867
From incidental and miscellaneous sources, viz:
During the quarter ending September 30, 1866
During the quarter ending December 31,1866
During the quarter ending March 31, 1867
During the quarter ending Juiie 30, 1867
^ .
99,166,993
65, 612, 791
48, 358, 434
52,889,-317
—.
98
75 .
23
47
266,027,537 43
7,981,764 24
7, 576, 389 84
13,793, 106 90
13, 473, 591 52 ^
"'
42,824,852 50
Total receipts, exclusive of loans
From loans, viz :
'
From 6 per cent. 20-year bonds, per act July 17, 1861,
13, 650
From United States notes, per act February 25, 1862, 58,260,000
From temporary loan, per act February 25, 1862
' 7, 394, 659
From postage and other stamps, per act July 17, 1862,
8,779
From certificates of gold coin deposits, per act March
"3, 1863--.,
^
109,142,120
From fractional currency, per act March 3, 1863
19, 907,751
From 6 per cent.,20-year bonds, per act March 3, 1863,
3,100
From 6 per cent, compound interest notes, per act
June 30, 1864
29,731,300
From 10-40 5 per cent, bonds,, per act March 3, 1864..
5, 000
From 5-20 6 per cent, bonds, per act June 30, 1864...
25, 540, 000
From 3-year 7-i-j coupon treasury notes per act March •
3, 1865
'78,600
From 5-20 6 per cent, bouds, per act March 3, 1865.. 390, 341, 950
490, 634, CIO 27
00
00 •
64
00,
00
65
00
00
00
00
,
..
,
00
00
640,426, 910 29
Total receipts
1,131; 060, 920 56
Balance'in the treasury July 1, 1806
: 132, 897, 549 11
From which deduct unavailable balances in hands of
sundrydepositarieSjwhich amounts have been carried
to the debits of said depositaries on the books of the
Register, .and corresponding amounts to credit of
Tieasurer
721,827 93
•
132,165,721^18
Total means
1,263,226,641 74
The expenditures for the year were as follows:
CIVIL.
For Congress, including books
For executive
".. :• -^
Forjudiciary....
For government in the Territories
For assistant treasurers and their clerks
For surveyors general and their clerks
For supervising and local inspectors, &c
;^...
For officers of the mint and branches, and assay ofiice
atNewYork-....
.,
FOREIGN
$3,251*, 611
9,-603,101
2,022,778
o 264,710
158, 031
69, 442
98,456
61
60
32
05
19
78
75'
117,357 25
$15,585,489 55
INTERCOURSE.
,For salaries of ministers, &c
-.
For salaries of secretaries and assistant secretaries of
legation
:..
For salaries of consuls general, &c., including loss in
exchange
$318, 035 37
32,790 12
393,608 90
REPORT OF THE SECRETARY OF THE TREASURY.
X:LV
For salaries of marshals of consular courts in Japan,
China, &c
,
..
$7,811 97
For salaries of interpreters to the consulates in China
and Japan
'
8, 029 57
For contingent expenses of all missions abroad
49,226 02
For contingent expenses of foreign intercourse
193, 953 42
For repairs of cemetery in the city of Mexico
'
497 93
For rent of prisons for American convicts in Japan,
China, Siam, and Turkey
8,192 84
For office rent for consuls not allowed to trade
32,776 81
For purchase of blank-books, stationery, &c., for consuls
65,861 06
For expenses of acknowledging the services of masters
and crews of foreign vessels, in rescuing American
citizens from shipwreck-•..
8,445 00
For expenses of execution of the neutrality.act..
5,000 00
For bringing home from foreign countries persons
charged with crime
11,380 94
For compensation of commissioner to run and'mark ^
the'boundary between the United States and British
possessions,, bounding on Washington Territory
13,110 00
For expenses of carrying into effect act of Congress
relating to habeas corpus
'
5, 000 00
For an act to encourage immigration
17, 000 00
For relief and protection of American seamen
_ 69,-669 89
For expenses of the Exposition at Paris
163,903 00
For awards under convention between the United
States and foreign countries...
7,866 86
For expenses, &c., tp adjust claims of citizens of the
United States against the United States of Colombia, &c
^
4,088 66
For carrying into effect treaty Avith the Hudson's Bay
Company.
20, 333 00
For payment towards capitalization of Scheldt dues..
111,168 00
For consular receipts, per act of April 14, 1792
839 85
$1,548,589 26
MISCELLANEOUS.
For mint establishment
".
For OA^erland mail transportation
For mail service to Japan
-..
For California mail central route
For supplying deficiencies of Post Office Department'
For mail service between the United States and Brazil-.
For telegraphic communication between the Atlantic
and Pacific States...
For expenses of the Smithsonian Institution
For purchase of sites, and for building court-houses
and post offices
For extension of the Treasury building
For continuation of the Post Office building
For repairs of steamers used in coast survey
For pay and rations of engineers .for seven screw
steamers used in the coast survey
For survey of the United States coast
For compensation to persons designated to receive,,and
keep the public rnoneys
:
For compensation to special agents to examine books,
&c., in depositories
'.
For contingent expenses under act for safe-keeping the
public revenue
For resolution relating to banking associations
For expenses incident to carrying into effect, national
loans,....
:...
For plates, paper, special dies, &c., the printing circulating notes, & c . . .
For detection and bringing to trial counterfeiters of
coin, &c., of the United S'tates .1
•
For salaries of commissioners in insurrectionary districts of the United S t a t e s . . . . . . .
$922,312
675, 000
41, 666
250, 000
2,550,000
250,^000
82
00
67
00
00
00
9,972 60
30,910 14
628,365
359,618
40, 000
25y000
43
91
00
00
9, 500 00
511 41
' 2, 842 29
9, 822 47
215,139 22
59,185 83
1,786,568 56
111,031 77
175, 000 00
175, 000 00
70,811 98
XLVI
REPORT OF THE SECRETARY OF THE TREASURY.
For- contingent expenses of commissioners of direct
taxes in insurrectionary districts
$2,517 64
For building vaults in sixty-six depositories, as security to the public funds
•
29,799 45
For refunding principal and interest of purchase money
.for lands redeemed
' 13,127 18
For outstanding liabilities
6, 378 61
For pa^^ment for horses and other property lost or'destroyed in the military service of the United States
41, 348 45
For expenses detecting frauds against the United States- •
10,000 00 ^
For rewards for arresting the assassins of the Presi- '
dent
104,999 60
For miscellaneous items
4,972 26 •
For relief of sundry individuals
368, 094 38
For rent of offices for surveyors general
13,240 87
For proceeds of Sioux reservations in Minnesota and
Dakota
./2,141 06
For repayment for lands erroneously sold...,
12, 384 17 .
For indemnity for swamp lands sold to individuals^..
106, 633 75
For expenses of taking the census of the Territories of
Arizona, Montana, &C-16,435 70
For services of special counsel, &c., in defending the
title of public property in'California
4,185 00
For surveys of public lands
729, 898 85
For. suppression of the slave trade
17,145 97
For alteration and repairs of public buildings in Washington, improvement of grounds, &c
571,701 79
For salaries, and other necessary expenses of the Metropolitan police
a
194,504 67
For alteration and repairs of the President's house,
grounds, &c
'
,
16,766 19
For lighting the President's house, Capitol, &c
76,085 99
For fuel for the President's house
'
12, 000 00
For refurnishing the President's house
59, 000 00
For repairing the conservatory of the President's house,
3,000 00
For the library of'the President's house
125 64
For policemen at the President's house
4,663 34
For compensation of public gardener, gate-keepers,
. watchmen, laborers, &c
80,123 42
For Columbia Institute for deaf and dumb and blind,
in District of Columbia
,
77, 574 14 '
For two per centum to Minnesota
2,500 53
For five per centum to Michigan
3,236 70
For five per centum to Wisconsin
2, 022 90
For support, &c., of convicts transferred from District
of Columbia to other prisons
:...
23,701 51
For completing the Washington aqueduct
•.
121, 338 86
For support of transient paupers in the District of Columbia
12,000 00
Potomac and Eastern Branch bridges, compensation of
draw-keepers, &c
'
52, 376 86
For packing and distributing congressional journals
"^
anddocuments
^
8,200 00
For the asylum for insane in the District of Columbia-- °
96,500 00
For preservation of collections of the exploring expeditions
1,992 50
.For Patent Office building
"
82,758 04
For drawings to illustrate the report of Commissioner
ofPatents..6,000 00
For compiling the biennial register
500 00
For fuel, &c., for the Patent Office building....
19,581 90
For patent fund
509,000 00
For deposits by individuals |for expenses of surveying
the public lands
9,523 96 .
For interest to First National Bank, Washingtou.....
5, 670 12
For repayment to importers of excess of deposits on
unascertained duties
2,472,928 59
For debenture and other charges
,... •
10,448 62
For salaries of special examiners of drugs
.
• 4,263 14
For additional compensation to collectprs auid .naval
officers
,
778 35
REPORT OF THE SECRETARY OF THE TREASURY.
For|light-.house estabhshment
For marine hospital establishment
For expenses of collecting the revenue from customs.
For debentures or drawbacks, bounties, or allowances.
For building custom-houses, marine hospitals, including repairs, &c
.'
For unclaimed merchandise
For proceeds of sales of goods, wares, &:,c^
For purchase of steam or sailing revenue cutters
•.
For furniture and repairs of certain buidings under
the supervision of the Treasury Department
For refunding duties under the act extending the warehouse system ..
For payment of taxes on salaries, act March 2, 1867..
For refunding duties on steam agricultural machinery.
For expenses carrying into effect a resolution respecting quarantine, &c
For expenses incident to the assessment and collection
of internal revenue
For refunding duties erroneously or illegally collected.
For allowance or drawback on articles on which internal tax has been paid
:
Total miscellaneous
$2,194,651
. 415, 580
5,738,971
838, 038
18
53
44
02
387,874
1,304
20,535
128, 357
63
09
51
13
*
34,910 79
34,29103
186 18
4,223 25
6,985
.
7, 892, 050
120,677
65
'
98
87
^
,
1,859,879' 38
..„.
'..
UNDER DIRECTION OF T H E I N T E R I O R
For Indian department
..'
For pensions, military
For pensions, naval
For relief of sundry individuals and miscellaneous,
(Indians)
XLVII
$33,975,948 46
DEPARTMENT.
$4,586 393 40
19,016,263 21
1,920,288 50
•
.
.
'
'
56,138 37
Total for Interior Department
25,579, 083 48
UNDER DIRECTION OF T H E WAR D E P A R T M E N T .
For the pay department
For the commissary department
For the quartermasters' department
For the ordnance department
t
For the engineer department
For- the Ins])ector General
For the Adjutant General
For the Secretary's office ("army expenditures)
For relief of sundry individuals and miscellaneous . . .
$30,700,776 06
10, 331,174 87
35, 438, 367 31
4, 690, 677 00
3, 233, 414 08
" 105, 658 39
1,495,788 53 ' .
8,514,008 23
756, 466 41,
95,266, 330 8«
Deduct excess of repayments -in department of the
Surgeon General
41,91525
Total for the War Department
95,224,415 63
UNDER DIRECTION OF T H E NAVV D E P A R T M E N T .
For the Secretary's bureau
$10,545,843 51
For the marine corps
#j 1, 440, 993 68
For the Bureau of Yards and Docks
3, 828,198 13
For the Bureau of Equipment and Recruiting
3, 577, 311 08
For the Bureau of Navigation
>
551,98135
For the Bureau of Ordnance-...••
1,921,788 99
For the Bureau of Construction and Repair
4,545,509 72
For the Bureau of Steam Engineering--...
2,940,665 19
For the Bureau of Provisions and Clothing
1,440, 642 70
For the Bureau of Medicine and Surgery
i.
88, 099 72
For relief of sundry individuals and miscellaneous...
152,976 97
Total for Navy Department
To which add—
For interest on the public debt, including treasury notes
31,034,011 04
. 143,781,591 91
XLVIII
REPORT OF THE SECRETARY OF T H E TREASURY.
PRINCIPAL OF THE PUBLIC DKBT.
For redemption of stock loan of 1842
$23,707 04
For redemption of stoc;Ji loan of 1847
2,219,050 00
For redemption of bounty-land stock, per act February 11, 1847
»..'.
100 00
For redemption of stock loan of 1848
886,400 00
For payment to creditors of Texas, per act September
9, 1 8 5 0 . . . . .
196 45
For redemption of Texas indemnity stock, per act Sep- •
temberO, 1850.301,000 00
For redemptiou of treasury notes, per acts prior to
December 23,1857
.•
- 50 00
For redemption of Oregon war d e b t . . . . . . •.
•
71,000 00
For payment of treasury notes, per act March 2, 1861,
400 00
For redemption of treasury notes, per act July 17,
1861
:
- 81,730 25
For redemption of 7.30 three-year coupon bonds, per
act July 17, 1861
• 41,100 00
For redemption of treasury notes, per act February
25, 1862
•...--.
79,897,893 65
For reimbursement of tempoi'ary loan, per acts of February 25 and March 17, 1862
110,999,513 58
For redemption of certificates of indebtedness, per acts
of March 1 and 17,1862
. 26,829,000 00
For redemption of postage and other stamps, per act
of July 17, 1862
^ 1,625,101 09
F^r redemption of fractional currency, per act of March
3, 1863
16,309,218 50
For redemption of two-year 5 per cent, interest-bearing
treasury notes, per act of March 3, 1863
1, 221, 920 00
For redemption of one-year 5 per cent, treasury notes,
per act of March 3, 1863
• 1,108,480 00
For redemption of three-year 6 per cent, compound
interest notes, per act of March 3, 1863
66, 570, 511 ,00
For redemption of gold certificates, per act of March
3, 1863
:
:....
101,156,480 00
For redemption of three-year 7.30 coupon treasury
notes,' per acts of June 30, 1864, and March 3, 1865, 325,194, 325 00
For premium on purchase of Oregon war'debt..,,
5, 058 75
For premium on 6 per cent, compound interest notes,
per acts of March 3, 1863, and June 30, 1864
194, 132 54
For premium on purchase of 7.30 treasury notes, peracts of June 30, 1864, and March 3, 1865
10, 614,158 09
Total principal of the pubhc debt.
$746, 350, 525 94
Balance in the treasury on July 1, 1867, agreeably to warrants
1,093,079,655 27
170,146, 986 471,263,226,641 74
"^
No. 2.
Statement o f the receipts a n d expenditures o f the United States d u r i n g t h e
quarter ending September 30, 1867.
RECEIPTS.
From
From
From
From
From
customs
sales of publiciands
directtax
internal revenue
,
miscellaneous and incidental sources
Total receipts, exclusive of loans
•
...'
....,.•...„....
» . . . -»
$48,081,907
287,460
647,070
53, 784, 027
18,361,462
61
07
83'
49
62
121, 161, 928 ,62
REPORT OF THE SECRETARY OF THE TREASURY.
XLIX
From loans:
"6 per cent. 20-year bonds, act July 16, 1861
$700 00
Temporary loan, act February 25, 1862
3, 000, 000 00
Fractional currency, act March 3, 1863
6, 056, 542 00
Certificates of gold coin deposits, act March 3, 1863, 12, 908, 340 00
6 percent. 5-20 bonds, act March 3, 1865
113, 137, 700 00
$135,103,282 00
Total receipts
. 256,265,210 62
EXPENDITURES.
Civil, foreign intercourse, and miscellaneous Interior, (pensions and Indian)
War
Navy
Interest on the public debt
•
Expenditures, exclusive of principal of the public debt
Redemption of loan of 1842
$3,500 00
Redemption of loan of 1847
290,850 00
Redemption of loan of 1848
-209,350 00
Reimbursement of treasury, notes, act July 22, 1846
JOO 00
Redemption of Texan indemnity stock, act September^
9,1850
4,000 00
Payment of treasury notes, act March 2, 1861
100 00
Redemption of 7 3-10 3-year coupon bonds, act July
17, 1861
:
5,850 00
Redemption of treasury notes, act July. 17, 1861
40 50
Redemption of treasury notes, act February 25, 1862 18, 500,000 00
Reimbursement of temporary loan, per acts February
25 and March 17, 1862
2,615,986 45
Redemption of postage and other stamps, act July 17,
1862
181,537 75
Redemption of fractional currency, act/March 3,1863,
4, 406, 403 64
Redemption of 2-year 5 per cent, interest-bearing
treasury notes, act March 3, 1863
164,450 00
Redemption of gold certificates, act March 3, 1863 . .
16,814, 100 00
Redemption of 3-year 6 per cent, compound interest
notes, act March 3, 1863
36,071, 800 00
Redemption of 3-year 7 3-10 coupon treasury notes,
per acts June 30, 1864, and March 3, 1865
-.' 118, 908, 300 00
Premium on treasury notes, per acts June 30, 1864,
and March 3,1865
'
2,000,000 00
$13, 152, 348
I'O, 484, 476
30,537,056
5,579,704
38,515,640
08
11
85
67
47
98, 269, 226 18
200,176,368 34
Total expenditures
IV T
298, 445, 594 52
XVI
REPORT OF THE SECRETARY OF THE TREASURY.
No.
3.—Statement of the
indebtedness
Acts authorizing loans, and synopsis of same.
Acts of July 21, 1841,
and April 15,1842.
Act of Jan. 28,1847 . . .
Act of March 31, 1848 Act of Sept. 9,1850 . . .
Old funded and unfunded debts.
Acts prior to 1857
Act of Dec. 23, 1857..
Act of June 14,1858..
Act of June 22, I860..
Act of Dec. 17,1860...
Act of Feb. 8,1861
Act of March 2,1861 .
Act of March 2,1861 ..
Acts of Julv 17, 1861,
and Aug. 5,1861.
Authorized a loan of $12,000,000, bearing interest at a rate not exceeding six per
cent, per annum, and reimbursable at the will of thS Secretary, after six months'
notice, or at any time after three years from January 1, 1842. The act of April
15, 1842, authorized the loan of an 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 January 1, 1843.
This loan was made for the purpose of redeeming outstanding treasury notes, and
to defray any of the public expenses.
Authorized the issue of $23,000,000 in treasury notes, bearing interest at a rate not
exceeding six per cent, per annum, with authority to borrow any portion of the
amount and issue bonds therefor, bearing interest at a rate not exceeding six 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, but authorized the funding 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 14th section.
Authorized a loan of $16,000,000, bearing interest at a rate not exceeding six per
cent, per annum, and reimbursable at any time after twenty years from July 1,
1848. Authority was given to the Secretary to purchase the stock at any time.
Authorized the issue of $10,000,000 in bonds, bearing five per cent, interest, and redeemable at the end of fourteen years, to indemnify the State of Texas for her
relinquishment of ail claims upon the United States for liability of the debts of
Texas, and for compensation for the surrender to the United States of her ships, i
forts, arsenals, custom-houses, &c., which became the property of the United
States at the time of annexation.
Consisting of unclaimed dividends upon stocks issued before the year 1800, and those
issued during the war of 1812.
Different issues of treasury notes
Authorized an issue of $20,000,000 in treasury notes, bearing interest at a rate not
exceeding six per cent, per annum, and receivable in payment of all public dues,
and to be redeemed after the expiration of one year from date of said notes.
Authorized a loan of $20,000,000, bearing interest at a rate not exceeding five per
cent, per annum, and reimbursable at the option of the government at any
time after the expiration of fifteen years from January 1, 1859.
Authorized a loan of $21,000,000, bearing interest at a rate not exceeding six per
cent, per annum, and reimbursable within a period not bey ond twenty years, and
not less than ten years, for the redemption of outstanding treasury notes, and for
no other purpose.
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
may be offered by the lowest bidders. Authority was given to issue these notes
in payment of warrants in favor of public creditors at their par value, bearing six
per cent, interest per annum.
Authorized a loan of $25,000,000, bearing interest at a rate not exceeding six per
cent, per annum, and reimbursable within a period not beyond twenty years, nor
less than ten years. This loan was made for the payment of the current expenses,
and was to be awarded to the most favorable biddfers.
Authorized a loan of $10,000,000, bearing interest at a rate not exceeding six per
cent, per annum, and reimbursable after the expiration of ten years from July 1,
1861. In case proposals for the loan were not acceptable, authority was given to
issue the whole amount in treasury notes bearing interest at a rate not exceeding
six per cent, per annum. Authoi'ity was also given to substitute treasury notes
for the whole or any part of the loans for which the Secretary was by law authorized to contract and issue bonds at the time of the passage of this act, and such
treasury notes were to be made receivable in payment of all public dues, and redeemable at any time within two years from March 2, 1861.
Authorized an issue, should the Secretary of the Treasury deem it expedient, of
$2,800,000, in coupon bonds, bearing interest at the rate of six per cent, per annum, and redeemable in twenty years, for the payment of expenses incurred by
the Territories of Washington and Oregon in the suppression of Indian hostilities
during the years 1855 and 1856.
Authorized a loan of $250,000,000, for which could be issued bonds bearing interest
at a rate net exceeding seven per cent, per annum, irredeemable for twenty years,
and after that 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, and United States notes without interest, payable on demand, to the extent
of $50,000,000, (increased by act of February 12, 1862. to $60,000,000;) the bonds
and treasury notes to be issued in such proportions of each as the Secretary may
deem advisable. The supplementary act of August 5, 1861, authorized an issue
of bonds bearing six per cent, interest per annum, and payable at the pleasure of
the United States after twenty years from date, which may be issued in exchange
for 7.30 treasury notes; but no such bonds to be issued for a less sum than $500,
and the whole amount of such bonds not to exceed the whole amount of 7.30
treasury notes issued.
REPORT OF THE SECRETARY OF THE TREASURY.
LI
of the United States, June 30, 1867.
Title.
L o a n of 1842 .
W h e n redeemable.
Araount au- Amount issued. .
thorized.
20 years After Dec. 31, 1862 6 p e r c e n t .
Loan of 1847 . . . . !0 years After Dec. 31, 1867
$17, 000, 000
.do.
Loan of 1848 . . . , |20 years [After J u l y 1,1868.
!, 000, 000
23, 000, 000 28, 207, 000
Amount
outstanding.
$64, 768 68
,160,200 00
.-do.
16, 000, 000
16, 000, 000
8, 020, 941 80
T e x a s indemnity. 15 years After Dec. 31,1864 5 p e r c e n t . . . . . d o .
10, 000, 000
5, 000, 000
263,000 00
Old funded d e b t . . Demaud [On demand
do
JS and 6 pr. ct
113, 915 48
T r e a s u r y notes . .
1 m. to 6 p. ct do.
.do
T r e a s u r y nptes . . 1 y e a r . . 1 y e a r after d a t e . . |5 to 5^ p. cent . . d o .
104,511 64
2, 600 00
20, 000, 000
..do.
20, 000, 000
20, 000, 000
20, 000, 000 00
..do.
21, 000, 000
7, 022, 000
7, 022, 000 00
6 and 12 per
.do.
cent.
10, 000,. 000
10, 000, 000
6 percent...
Loan of F e b . 8,
.do20 years After. J u n e 1,1881.
1861.
25, 000, 000
18, 415, 000
22, 468,100
12,896,350
22, 468,100
12,896,350
L o a n of 1858
|15 years Dec. 31,1873
p percent.
L o a n of 1860 . ' . . . 10 years After Dec. 31,1870|
T r e a s u r y notefj . .
I Treasury
notes.
J
Oregon w a r .
1 y e a r . . 1 year after date . -
do
2 years. 2 years after date
60 days. 60 days after date
....do.,
.do.
20 years After J u l y 1, 1881
.do.
.do..
.do
.do.
2, 800, 000
20 y e a r sixes-
3, 600 00
1, 016, 000 00
139, 999, 750 139,315, 350 00
Payable Demand
on demand.
20 years After J u n e 30,1881 6 per cent
18, 415, 000
50, 000, 000 50,000,000 00
.do...
I 20-year s i x e s . . . 20 years After J u n e 30,1S81
After Aug, 18,1864 7.30 per cent
7.30 notes
,
.do...
(two issues). \ yrs. 5 After Sept. 30,1864
Demand
notes.
1, 090, 850
600 00
60, 000, 000
Exch'ble for
7-30 treas.
notes.
208, 432 00
59, 700 00
LII
REPORT OF THE SECRETARY OF THE TREASURY.
No. 3.—Statement of the indebtedness of the
Acts authorizing loans, and synopsis of same.
A c t o f F e b . 25,1862.March 3, 1864.
J u n e 30, 1864
^
J a n u a r y 28, 1 8 6 5 . . . . 5
A c t o f F e b . 25, 1862..
A c t o f J u l y 11, 1862..
Resolution of Congress,
J a n u a r y 17,1863.
A c t of March 3,1863.
Actof April 12,1866...
Act of Feb. 25, 1862...
March 17, 1862.
July 11 1862
Act of June 30, 1864...
Act of Blarch 3, 1863...
Act of Juue 30, 1864...
Act of March 3 1863..
Act of March 3 1864,.
Act of March 1, 1862..
Act pf March 3, 1863...
Authorized the issue of $500,000,000 in six per cent, bonds, i-edeemable after five
years, and payable tvventy years from date, which m a y be exchanged for United
States notes." Also, on
Authorized the issue of not over $11,000,000 additional of similar bouds, to meet subscriptions already raade and paid for.
On hand unsold in the United States or Eiu'ope
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 37, 1861.
Authorized an additional issue of $150,000,000 legal-tender notes, $35,000,000 of which
raight be in denorainatious less than five dollars; $50,000,000 of this issue to be reserved to p a y temporary loans promptly in case of emergency.
Authorized the issue of $100,000,000 in United States notes, for the immediate payment of the array and navj'-, such notes to be a p a r t of the a m o u n t provided for
in a n y bill that m a y hereafter be passed b y this Congress. (The araount iu this
resolution is included in act of Miarch 3, 1863.)
A further issue of 1150,000,000 in United States notes, for the purpose of converting
the treasury notes which m a y be isued under this act, and for no other purpose.
And a further issue, if necessary, for the paj^ment of the a r m y and navy, and
other creditors of the government, of $150,000,000 in United States notes, which
araount includes the $100,000,000 authorized b y the joint resolution of Congress,
J a n u a r y 17, 1863.
Provided, T h a t of United States notes, not more than ten millions of dollars m a y
be retired and cancelled within six months frora the passage of this act, and thereafter not more than four millions of dollars in any one m o n t h : And provided f u r ther, T h a t the act to which this is an amendment shall continue in full force in all
its provisions, except as modified b y this act.
Authorized a temporary loan of $25,000,000 ia United States notes, for not less t h a n
thirty days, payable after ten days' notice, at five per cent, interest per a n n u m .
(This w a s increased to $100,000,000 b y 1,he following acts.)
Authorized an increase of temporary loans of $25,000,000, bearing interest at a rate
not exceeding five per cent, jjer annum.
Authorized a further increase of temporary loans of $50,000,000, making the whole
araount authorized $100,000,000.
Authorized the increase of temporary'-loans to not exceeding $150,000,000, at a rate not
exceeding six per cent.
Authorized a loan of $300,000,000 for this, and $600,000,000 for the next fiscal year, for
which could be issued bonds running not less than ten, nor more than forty years,
principal and iuterest j)ayable in coiu, bearing interest at a rate not exceeding six
per cent, per annum, payable in bonds not exceeding $100 annually, a n d on all
others semi-anuuall}'-, the whole amount of bonds, treasury notes, aud United States
notes issued u n d e r this act not to exceed the Sum of $900,000,000. A n d so much
of this act as hmits the loan to the current fiscal year is repealed b y act of J u n e
30, 1864, which also repeals the authority to borrow money conferred b y section 1,
except so far as it m a y affect $75,000,000 of bonds already advertised.
A n d treasury notes to the amount of $400,000,000, not exceeding three years to run,
with interest at not over six per cent, per annum, principal and interest payable
in lawful money, which m a y be made a legal tender for their face value, excluding
interest, or convertible into United States notes. Secretary m a y receive gold on
deposit and issue certificates therefor, in sums not less than t w e n t y dollars.
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 a n y
period not less t h a n five years, and payable at any period not more than forty
years from date, in coin, bearing interest not exceeding six per cent, yearly, pa}'able on bonds not over $100 annually, and on all other bonds semi-annually, in coin.
Authorized an issue of certificates'of indebtedness, payable one year from date, in
settleraentof audited claims against the government. Interest six per cent, per
annum, payable in gold; and b y
P a y a b l e in lawful currency on those issued after that date. Araount of issue not
Act of July 17, 1862... Authorized an issue of notes of the fractional parts of one dollar, receivable in paym e n t of all dues, except customs, less than five dollars, and exchangeable for
United States notes in sums not less than five dollars. Amount of issue not
specified.
Act of March 3, 1863.. Authorized an issue not exceeding $50,000,000 in fractional currency, (in lieu of post• age or other stamps,) exchangeable for United States notes in suras n o t l e s s than
three dollars, and receivable for any dues to the United States less than five dollars, except duties on imports. T h e whole amount issued, includiug postage and
other stamps issued as currency, not to exceed $50,000,000. Authority was given
to prepare it in the T r e a s u r y Department, under the supervision of the Secretary.
Act of June 30, 1854... 1 Authorized issue in lieu of the issue under acts of J u l y 17, 1862, aud March 3, 1863,
the whole amount outstanding under all these acts not to exceed $50,000,000.
Act of June 30, 1861..! Authorized the issue of ^400,000,000 of bonds redeemable at the pleasure of the
government after any period not less than five nor more than thirty years, or, if
deemed expedient, made payable at any period not more than forty years from
REPORT OF THE SECRETARY OF THE TREASURY.
LIII
United States, June 30, 1867.—Oontinued.
W h e n redeemable.
Title.
Amount
authorized
Amount
issued.
Amount
outstanding.
c3 A
^ Five-twenties .
)> United
notes,
issue.'
5 or 20
years.
After April 30,
1867.
Par.
States
new
^ T e m p ' r y l o a n . . Notless After 10 days' notice.
than 30
days.
Loan of 1863.
After J u n e 30,
1881.
4, 5, and 6
per cent.
6 p e r cent.. P r ' m
4.13
pr.ct.
10 or 40 After F e b ' r y 28,
1874. •
years.
\ Five-twenties .. 5 or 20 After October 31,
1869.
years..
150, 000, 000
20,225, 070 00
Par.
Par.
Par.
400, 000, 000 > 211,000,000
Not specifi'd
1,123, 630 00
19,207, 520 00
5 per cent.
Par..
200, 000, 000 172, 770,100
171, 409, 350 00
6 per c e n t .
Par.-
1 y e a r . 1 year after date. 6 per c e n t .
J
Postal c u r r e n c y . .
75, 000, 000
3,882,500 00
Par.
Not specifi'd
36, 000 00
Par.
Not specifi'd!
5, 497, 534 93
50, 000, 000
Fractional currency.
Five-twenties.
371,783, 597 00
75, 000, 000 00
> T r e a s u r y notes. 2 years, 2 years after date. 5 p e r c e n t .
l y e a r . . 1 y e a r after d a t e . . 5 p e r c e n t .
On demand
I Ten-forties
450, GOO, 000
75, 000, 000
Gold certificates..
I Certificates of
[ indebtedness.
^514, 780, 500 00
$515, 000, 000 $514, 780, 500
6 per cent.
5 or 20 After Oct. 31, 1869 6 per c e n t .
years.
22, 809, 988 5
125, 561, 300 00
LIV
REPORT OF THE SECRETARY OF THE TRP:AS[JRY.
No. 3.—Statement of the indebtedness of the
Acts authorizing loans, and synopsis of same.
Act of J u n e 30,1864—
Continued.
A c t o f March 3, 1863.
Act of J u n e 30, 1864 .
A c t o f J a n . 28, 1865-..
Act of March 3, 1865.
Act of April 12, 1866,
ainendment to act of
March 3, 1865.
Acts .of J u l y 1, 1862,
and J u l y 2, 1864!
Act of March 2, 1867..
date. And said^bonds shall bear an annual interest not exceeding 6 per centum,
payable semi-annually in coin. A n d the Secretary of the T r e a s u r y m a y dispose
of such bonds, or a n y p a r t thereof, and of any bonds commonly k n o w n as fivetwenties, remaining unsold, on such terms as he m a y deem most advisable, for
lawful money of the United States, or, at his discretion, for treasury notes, certificates of indebtedness, or certificates of deposit, issued under any act of Congress.
Authorizes an issue of treastiry notes, not exceeding three years to run, interest at
not over 6 per cent, per annum, principal and interest payable in lawful money.
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 t h a n $L0, payable at any time not
exceeding three*^years from date, or, if thought more expedient, redeemable at a n y
time after three years from date, and bearing interest not exceeding the rate of
7 3-10 per centum, payable in lawful m o n e y at maturity, or, at the discretion of
the Secretary, semi-annually; and such of thera as shall.be made payable; principal aud interest, at maturity, shall be a legal tender to the same.extent as United
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 thera at par, including interest; and any treasury notes
issued undeir the authority of this act m a y be made convertible, at the discretion
of the Secretary of the T r e a s u r y , into any bonds issued under t h e authority of
this act, and the Secretary m a y redeem and cause to be cancelled and destroyed
a n y treasury notes or United States notes heretofore issued under authority of
previous acts of Congress, and substitute in lieu therieof an equal amount of
treasury notes, such as are authorized b y 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 a n y notes issued b y a n y b a n k , banking association,
or banker, calculated or intended to circulate as money,
W h o l e amount m a y be issued in bonds or treasury notes, at the discretion of the
Secretary.
Authorized au issue'of $600,000,000 in bonds or treasury notes ; bonds m a y b e made,
p a y a b l e at any period not more than forty years from the date of issu,e, or m a y be
made redeemable at the pleasure .of the government, at or after a n y 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 raay be made convertible into a n y
bonds authorized b y this act, a n d be of such denominations, not less than fifty
dollars, and bear such dates, and be m a d e redeemable or payable at such periods
as the Secretary of the T r e a s u r y m a y deem expedient. T h e interest on t h e bonds
p a y a b l e 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 cent, per annum ; w h e n not
payable in coin, not to exceed 7 3-10 per cent, per annum. Rate and character to
be expressed on bonds or treasury notes.
Authorizes the Secretary of the T r e a s u r y , at his discretion, to receive any treasury
notes or other obligations issued under any act of Congress, whether beai*ing interest or not, in exchange for any description of bonds authorized b y the act to
which this is ah a m e n d m e n t ; and also to dispose of any description of bonds authorized b y said act, either in the tJnited States or elsewhere, to such an amount,
in such m a n n e r and at such rates as he m a y think advisable, for lawful money of the ,1
U n i t e d States,,or for a n y treasury notes, certificates of indebtedness, or certificates
of deposit, or other representatives of value, which have been or which m a y be
issued u n d e r any act of Congress, the proceeds thereof to be used only for r e t i d n g
t r e a s u r y notes or other obligations issued under any act of Congress ; b u t nothing
herein contained shall be construed to authorize any increase o f t h e public debt.
Bonds issued to; the Union Pacific Railroad Company in accordance w i t h these
acts.
'
•
F o r the purpose'of redeeming and retiring any compound interest notes outstanding,
the Secretary bf the T r e a s u r y is authorized and directed to issue temporary loan
certificates in the manner prescribed b y section four of the act entitled " A n act
to authorize the issue of United States notes and for the redemption or funding
thereof, and for funding the floating debt of the United States," approved F e b • r u a r y twenty-fifth, eighteen hundred and sixty,-two, bearing interest at a rate not
exceeding three per centum per annum, principal and interest payable in lawful,
money on d e m a n d ; and said certificates of temporary loan m a y constitute aud be
held b y a n y national b a n k holding or owning the same, as a p a r t of the reserve
provided for in sections thirty-"one and thirty-two of the act entitled " A n act to
provide a national currency secured b y a pledge of United States bonds, and to
provide for the circulation and redemption thereof," approved J u n e three, eighteen
hundred and sixty-four: Provided, T h a t not less t h a n two-fifths of the entire
reserve of such b a n k shall consist of lawful money of the United States : And
provided further, T h a t the amount of such temporary certificates at any time outstanding shall not exceed fifty millions of dollars.
REPORT OF THE SECRETARY OF THE TREASURY.
Ly
United States, June 30, 1867—Continuecl.
feS
When redeemable.
Title.
Amount au- Amount isthorized.
sued.
1 Treasury notes 3 years. 3 years after date 6 per cent, Par .
comp. int.
Amount outstanding.
$17, 250, 000
Substit'te re 177, 045, 770 > $122,394,480 00
deemed 5l
p. ct. notes
22, 728, 390
Treasury notes |3 years. 3 years after date
Treasury notes 3 years. 3 vears after date
$400, 000, 000
7.30 treasury 3 years 3 Years after Aug. 7.30 per cent
\ 5 , 1864.
notes.
234, 400, 000
488, 647, 425 OO
7 3-10 treasur}'|- notes, three
issues.
Five-twenties.
] ' \
After Aug. 14,1867
3-10 per]
After June 14,1868 •7
^do.. 600,000,000
After July 14,186a [ cent.
5 or 20 After Oct. 31, 1870J[6 per cent .. ..do.
years,
After June 30,187 . . . d o . . .
do.
Union Pacific R. 30 years After Jan. 15, 189a
R. Co. bonds.
.do.
.do.
181,427,250 00
301, 880, 250 00
14, 762", 000 00
2,692,199^215.12
Table showing-tohen the public debt can he paid, with estimates of population, expenses, and taxes.
I s§I ^ a
O
CM S
Aggregate '
araount of the
taxes.
—I V
>Jfz
A m o u n t of debt
bearing interest.
A m o u n t of
interest.
A m o u n t of
reduction.
O
H
O
X fl <^ o€«-.ri 43
«
1868.
1869.
1870.
1871.
1872.
1873.
1874,
1875.
1876
1877,
1878
1879
1880
1881
1882
3 883
1884
000, 000
140,
140, uoo
174, 000
314, 200
209, 200
523, 426
245, 626
769, 708
283, 334
052, 080
321, 414
373, 572
361, 986
735, 219
402, 205.
137, 056
444, 261.
581, 117
487, 378
068, 441.
532, 819
600, 064
578, 883
178, 020
625, 909
804, 367
674, 276
478, 128
724, 404
202, 352
776, 756
978, 082
838
$8 60
$326, 800, 000
8 60
336, 604, 000
8 60
346, 702.120
8 60
357, 103,3 83
8 60
367, 816, 272
' 8 60
378, 850, 760
8 60
390, 216, 280
8 60
•401, 922, 763
8 60
413, 980, 445
8 60
.426, 399, 851
8 60
439, 191,843
8 60
452, 367, 594
8 60
465, 938, 617
8 60
479, 916, 763
8 60
494, 314, 274
8 60
509, 143, 702
8 61 -I-
464, 281,161
$152, 000, 000
2, 280, 000
154, 280, 000
2, 346, 400
156, 628, 400
2, 418, 852
159, 047, 252
2, 491, 416
161, 538, 668
2,566, 160
164,104,828
2, 643,144
166, 747, 972
2, 722, 438
169, 470, 410
2, 804,112
172, 274, 522
2, 888, 234
175,162, 756
2, 974, 882
178,137, 638
3, 064, ,128
181, 201, 766
3,156, 052
184, 357, 818
3, 250, 734
187, 608, 552
3, 348, 256
190, 956, 808
3, 448, 704
194, 405, 512
3, 552,164
197,957,676
$174, 800, 000
$2,500,-000,000
Per ct.
6
$150, 000, 000
$24, 800, 000
$2, 475, 200, 000
6
148, 512, 000
33, 812, 000
2,441,388,000
182, 324, 000
2, 475, 200, 000
190, 073, 720
2, 441, 388, 000
146, 483, 280
43, 590, 440
2, 397,797, 560
Ul
198, 055, 931
2, 397, 797, 560
143, 867, 854
54,188, 077
2, 343, 609, 483
o
206, 277, 604
2, 343, 609, 483
140, 616, 569
65, 661, 035
2, 277, 948, 448
214, 745, 932
2,277, 948, 448
5i
125, 287,164
89, 458, 768
2,188,489, 680
223, 468, 308
2,188, 489, 680
5
109, 424, 484
114, 043, 624
2,074,445,856
232, 452, 353
2, 074, 445, 856
5
103, 722, 292 ~
128, 730, 061
1, 945, 715, 795
241, 705, 923
1, 945, 715, 795
5
97, 285, 789
144, 420,134
1, 801, 295, 661
251,237,095
1,801,295 661
5
90, 064, 783
161,172, 312
1, 640,123, 349
261, 054, 205
1, 640,123, 349
5.
82, 006,167
179, 048, 038
1,461,075,311
271, 165, 828
1, 461, 075, 3li
5
73, 053, 766
198,112, 062
1, 262, 963, 249
281, 580, 799
1, 262, 963, 249
5
63,148,162
• 218,432,637
1, 044, 530, 612
292, 308, 211
1,044,530,612
^
O
Ul
5
52, 226, 530
• 240, 081, 681
804, 448, 931
303, 357, 466
804, 448, 931
5
40, 222, 445
263,135, 021
541, 313, 910
314, 7.38,190
541,313,910
5
27, 055, 695
287, 672,, 495
253,641,415
268, 323, 485
253, 641, 415
5
12, 682, 070
253,641,415
Debt paid.
REPORT OP THE SECRETARY OF THE TREASURY.
Statement of stocks held by the United States
Department.
Name of the stock.
Number of
shares.
Chesapeake and Delaware
Canal Company.
11,2.50
Louisville and Portland
Canal Company.
2,902
Chesapeake and Ohio Ca-.
nal Company.
. 25,000
Alexandria Canal Compaiiy-
Dismal Swamp
Company.
Canal
V T
1,500
800
Nominal
par value per
share.
$50
LVII
the custody of the Treasury
How obtained.
Subscription authorized by acts of
Congress of March 3, 1825, and
March 2, 1829.
100 . Subscription authorized by acts of
Congress of May 13, 1826, and
March 2, 1829.
Subscription authorized by' acts of
100
Congress of May 24, 1828, and
May 20, 1836.
Subscription authorized by acts of
100
Congress of March 3, 1837.
Subscription authorized by act of
250
Congress of May 18, 1826, and
March 2, 1829. Sale authorized
' by joint resolution of July 25,1866.
R E P O R T OF T H E COMPTROLLER OF T H E CURRENCY.
OFFICE OF THE COMPTROLLER OF THE CURRENCY,
Washington, November 4, 1867.
SIR : In compliance with the provisions of section 61 of the national currency act, I have the honor to present, through you, to the Congress of the
United States the ibllowing report:
Since the last annual report, nine national banks have been organized, of
which six are new associations, and three were organized to take the place of
existing State banks, making the total number organized up to October, one
thousand six hundred and seventy-three.
The following table will exhibit the number of banks, with the amount of
capital and circulation, in each State and Territory:
Organization.
States and Territories.
Capital paid in.
61
Maine
•.
39
New Hampshire.
40
Vermont
208
Massachusetts . .
62
Rhode I s l a n d . . . .
83
Connecticut . . . .
314
New York
54
N e w Jersey
Pennsylvania . . .
203
32
Maryland
Delaware
11
6
District of Columbia
20
Virginia
West Virginia...
15
137
Ohio
71
Indiana
82'
Illinois
43
Michigan
37
Wisconsin
47
Iowa
Minnesota
• 15
5
Kansas
19
Missouri . . . . ,
15
Kentucky
13
Tennessee
3
Louisiana
2
Mississippi
Nebraska
3
3
Colorado.:
9
Georgia
North Carolina..
5
South Carolina..
2
Alabama
3
Nevada
1
1
Oregon
4
Texas
2
Arkansas
Utah
1
Montana
1
1
Idaho
Total.
1,673
61
$9, 085, 000 00
39
4,73.5, 000 00
40
6, 510, 012 50
206
79, 932, 000 00
20,
364, 800 00
62
24,584, 220 00
82
306 116, 494, 941 00
54
11, 333, 350 00
198
50, 277, 990 00
32
12, 590, 202 50
1, 428, 185 00
11
. 4
1, 550. 000 00
19
2, 500, 000 00
15
2, 216, 400 00
22, 404, 700 00
135
12, 867, 000 00
69
11, 620, 000 00
82
5, 070, 010 00
42
36
2, 935, 000 00
45
3, 992, 000 00
14
1, 660, 000 00
400, 000 00
5
17
7, 559, 300 00
15
2, 885, 000 00
12
2,100, 000 00
2
1, 800, 000 00
2
150, 000 00
3
250, 000 00
3
350, 000 00
8
1, 700, 000 00
5
583, 300 00
2
585, 000 00
2
500, 000 00
1
155, 000 00
1
100, 000 00
4
576, 450 00
2
200, 000 00
1
150, 000 00
1
100, 000 00
1
100, 000 00
34 1,639
424,394,861 00
Bonds on deposit.
$8, 407,250 00
4, 772,000 00
6, 474,000 00
64, 450,900 00
14,185, 600 00
19, 740,000 00
79, 516,050 00
10, 432,400 00
44, 244,250 00
10, 065,750 00
1, 348,200 00
1, 442,000 00
2, 435,800 00
2, 243,250 00
20, 773,900 00
12, 524,350 00
10, 852,250 00
4, 357,700 00
2, 893,250 00
3, 709,150 00
1, 682,200 00
382, 000 00
4, 074,100 00
2, 660,000 00
1, 536,550 00
1,408, 000 00
75, 000 00
190, 000 00
297, 000 00
1, 383,500 00
346, 000 00
170, 000 00
410, 500 00
000 00
155, 000 00
100, 100 00
472, 000 00
200, 000 00
150,I, 000 00
40, 000 00
75,
Circulation
issued.
$7,519, 386 00
4, 223,355 00
5, 722,780 00
.57, 429,205 00
12, 508,670 00
17, 556,585 00
72, 558,865 .00
9,159, 165 00
39, 359,070 00
8, 959,600 00
1, 205,025 00
1, 276,,500 00
2,149, 980 00
1, 994,750 00
18, 454,280 00
11,042, 240 00
9, 544,710 00
3, 825,125 00
2, 564.550 00
3, 237,705 00
1, 486,000 00
• 315,500 00
3, 549,290 00
2, 345,970 00
1, 233,040 00
1, 245,000 00
66, 000 00
170, 000 00
254, 000 00
1, 224,000 00
280, 600 00
153, 000 00
353, 025 00
131, 700 00
88, 500 00
407, 400 00
179, 500 00
135, 000 00
000 00
36, 900 00
43,
340, 675, 000 00 303,988,971 00
In actual circulation.
$7, 511,286 00
4,214, 155 00
5,710, 480 00
56, 961,665 00
12,470, 220 00
17, 432,823 00
69, 209,277 00
9,.134, 965 00
38, 839,030 00
8, 894,900 00
1,198, 825 00
1, 266,000 00
2,146, 680 00
1, 988,550 0018, 405,920 00
11, 015,040 00
9, 521.810 00
3, 822,425 00 •
2, 559,050 00
3; 230,090 00
1, 477,500 00
314, 000 00
3, 437,620 00
2, 342,020 00
1, 232,040 00
1, 245,000 00
000 00
170, 000 00
254, 000 00
1, 224,000 00
280, 600 00
153, 000 00
353, 025 00
131, 700 00
88, 500 00
407,', 400 00
00
179, 500
000 00
135,i, 000 00
36, 900 00
43,
299,103, 9 % 00
From the number of banks organized, heretofore stated to be sixteen hundred
and seventy-three, should be deducted thirty-four, leaving the number in active
operation sixteen hundred and thirty-nine.
2
KEPOKT OF THE SECRETARY OF THE TREASURY,
T h e banks to be excluded are the following :
N E V E R COMPLETED THEIR ORGANIZATION.
The
The
The
The
F i r s t National Bank of Lansing, Michigan.
F i r s t National B a n k of P e n n Yan, N e w York.
Second National Bank of Canton, Ohio.
Second National B a n k of Ottumwa, Iowa.
S U P E R S E D E D BY S U B S E Q U E N T ORGANIZATIONS W I T H T H E SAME TITLES,
T h e F i r s t National B a n k of Norwich, Connecticut.
T h e First National Bank of Utica, New York.
IN THE HANDS OF RECEIVEES.
* T h e First National B a n k of Attica, New York.
T h e Venango National Bank of Franklin, P e n n s y l v a n i a .
T h e Merchants' National Bank of Washington, District of Columbia.
Since October 1, 1866 :
T h e F i r s t National Bank of Medina, N e w York.
T h e Tennessee National Bank of Memphis, Tennessee.
T h e F i r s t National B a n k of Newton, Massachusetts.
T h e F i r s t National B a n k of Selma, Alabama.
T h e Firet National B a n k of New Orleans, Louisiana.
T h e National Unadilla B a n k of Unadilla, New York.
T h e Farmers' and Citizens' National B a n k of Brooklyn, N e w York.
IN VOLUNTARY
Closed and closing under the provisions
The
The
The
The
LIQUIDATION.
of section 42 of the act of June 3, 1864.
F i r s t National Bank of Columbia, Missouri.
First National B a n k of Carondolet, Missouri.
First National B a n k of Leonardsville, New York*
National Union B a n k of Rochester, New York.
Since October 1, 1866 :
T h e First National B a n k of E l k h a r t , Indiana,
T h e First National B a n k of New Ulm, Minnesota.
T h e F a r m e r s ' National B a n k of Richmond, Virginia.
T h e National Bank of the Metropolis, Washington, District of Columbia.
T h e F a r m e r s ' National B a n k of W a u k e s h a , Wisconsin.
T h e National Bank of Crawford County, Meadville, Pennsylvania.
T h e City National B a n k of Savannah, Georgia.
Closed for
the purpose of consolidation
with other
banks.
T h e Pittston National B a n k of Pittston, Pennsylvania, consolidated with the
First National B a n k of Pittston, Pennsylvania.
T h e Berkshire National B a n k of Adams, Massachusetts, consolidated with
the First National B a n k of Adams, Massachusetts.
T h e F o u r t h National B a n k of Indianapolis, Indiana, consolidated with the
Citizens' National Bank of Indianapolis, Indiana.
Since October 1, 1866 :
T h e Kittanning National B a n k of Kittanning, Pennsylvania, consolidated with
the F i r s t National Bank of Kittanning, Pennsylvania.
T h e F i r s t National B a n k of Providence, Pennsylvania, consolidated with
the Second National B a n k of Scranton, Pennsylvania.
* The First National Bank of Attica is now closed, its circulation paid in full, with a dividend to creditors of sixty cents on the dollar.
REPORT OF THE SECRETARY OF THE TREASURY. '
3
•' The National State Bank of Dubuque, Iowa, consolidated with the First
National Bank of Dubuque, Iowa.
The Ohio National Bank of Cincinnati, Ohio, consolidated with the Merchants' National Bank of Cincinnati, Ohio.
The following tabular statements are appended to this report :
1. Showing the national banks in voluntary liquidation for the purpose bf
consolidating with other national banks, their capital, aniount. of United States
bonds deposited to secure circulation, amount of circulation delivered, the
amount redeemed and returned for destruction, and the amount outstanding on
the first day of October, 1867.
'•
2. Showing the national banks in voluntary liquidation, their capital, amount
of United States bonds deposited to secure circulation, amount of circulation
j delivered, amount redeemed and returned for destruction, and the amount outstanding on the first day of October, 1867.
'
- 3. Showing the national banks in the hands of receivers, their capital,
amount of United States.bonds deposited to secure circulation, their circulation,
the amount of circulation redeemed at the treasury of the United States, and
the amount outstanding on the first-day of October, 1867.
4. Showing the total expenses for the fiscal year ending June 30, ,1867.
5. Showing the names and compensation of the clerks and employes of the
bureau.
.
- .
6. An abstract, by States, of the quarterly returns made to this office for the
quarters ending January 7, April 1, J u l y 1, and October 7, 1867.
7. A detailed statement of the condition of each, bank at the close of the, last
quarter.
^
I t is an unpleasant task, but nevertheless the performance of a duty, to submit the following statement relative to the abstraction, at various times, of unfinished national bank notes:
In the summer of 1864 it was ascertained that packages of notes forwarded
to certain western banks were each found to be short of the required amount by
one impression, (a^sheet-containing four notes.) This happened at intervals for
several months. Then, for nearly a year, no losses occurred. But in the fall of
1865, impressions began to be missed from the packages of notes in the counting room of the office; and in December a package containing $4,500 in fifty
and one hundred dollar notes of the National City Bank of Lynn, Massachusetts, was missed. From this time there was a eessation in the thefts, until
about the first of May last, when a package containing $12,000 in fifties and
hundreds of the P^irst National Bank of Jersey City, New JerseyVwas, stolen..
At each of the periods when these' frauds took place, investigations were
instituted and diligent efibrts were made to discover the perpetrator, but
without success. The.last robbery was discovered almost immediately upon
its taking place, and vigorous measures were, at once, taken to detect and
bring the guilty party to justice. There is 'reason to believe the. efibrt
was not unsuccessful, as a man who had been employed in the counting room
from the time of its first organization, in a confidential capacity, was arrested,
arid upon examination before the proper authorities, held under bonds until the
next session of the grand jury of the District. As this has not yet taken place,
the case is still pending; it is therefore not deemed expedient to enter more into
details at present, as the whole matter is in a fair way to be investigated by the
Criminal Court. .
.
I A full and correct list of the stolen impressions is appended to this report.
]•
• BANK FAILURES.,'
^
I Since the organization o f t h e first national bank, which occurred June 20,
11863, up to October 1, 1867, a peiiod of four years and three months, ten
Iiational banking associations have failed.
4
REPORT OP THE SECRETARY OF THE TREASURY.
Their aggregate capital i s . . . . . . . . . . . . . . . . . . . . . . .
Their aggregate liabilities to the public, are—
Circulation
^Deposits and other liabilities^^? the p u b l i c . . . .
Total....
. . . . $1, 870; 000 00
....
$1, 187, 900 00
3, 372, 200 ,00
4,560,100 00
The circulation will be paid in full, so that the pnblic will suffer no loss from
that .source, and the bonds deposited as security for the same would to-day
realize a surplus of 8ome $250,000 that could be applied to the payment of
general creditors. A careful estimate of the assets leads to the conclusion that
they will realize a sum sufficient to pay seventy per cent, to creditors, leaving
the total ultimate loss sustained by the public through their failure, about
$1,000,000.t
The national banks are not exempt from the disasters which are common to
all banking institutions and business corporations. No system of banking,
however perfect, can protect the stockholders or the depositors from sudden loss;
neither can the most stringent legislation, nor the greatest degree of watchful-.
ness and care on the. part of this office, prevent violations of law and neglect of
the fundamental principles of good banking.
The failures of national banks which have thus far occurred, may in every
instance be directly traced to the dishonesty or incompetency of bank officials,
and the habitual violation of the plainest provisions of the law under which they
were organized. In some cases old State banks, with capital impaired, by bad
debts, have been re-organized as national banks, without sufficient scrutiny into
their affairs, and such failures must be attributed.^ to the old, rather than the
ne.w, system. The-officers of these banks are prejudiced in favor of the State
system of banking, and are not yet accustomed to the more stringent provisions
of the national currency act. Such institutions will be liable to failure until
their capital is restored by assessments, or they are forced into voluntary
liquidation.
Yet, notwithstanding these things, if the failure of ten banks among the
sixteen hundred and seventy-three national banks of the Union during the past
four years had been three times greater, they would still^in the aggregate not
equal in magnitude the recent failure of the Royal Bank at Liverpool, or. the
Commercial Bank of Canada, institutions which were supposed to be conducted
upon the most approved system of English banking.
QUARTERLY REPORTS.
j
Under existing provisions of law, banks are required to make'a detailed state- 1
ment of their affairs at the beginning of each quarter; and a statement showing.!
the average of circulation, deposits, lawful money, and balances available for
the redemption of their circulating notes, at the beginning of each month. This
monthly statement is too vague and general to give any correct or^ reliable information as to the actual condition of the banks. A full and, detailed report
monthly would be of great value to the public, and would afford more constant
insight into, and familiarity with, the management and condition of the banks,
for the guidance of the Comptroller, than he can possibly obtain under the present system of quarterly reports.
It is known, understood, and anticipated, by all who have dealings with thej
banks, that they are in the habit of preparing systematically for making credit*Government deposits are not included inthis item. The only loss tothe government willl
result from the failure, of the Merchants' National Bank of Washington, which has beeni
investigated by a congressional committee.
. •
j
tThis estimate does not include amounts which may be recovered from stockholders om
their personal liability.
REPORT OF THE SECRETARY OF THE TREASURY.
5
able exhibits pn quarter day. It is certainly a point gained to know that the
banks can make a good showing at least once every quarter ; but it would be
more satisfactory to know that they could do so at alltimes.
As an approximate to this, it is recommended that in lieu of the present
quarterly reports and meagre monthly statements, a full exhibit of the affairs of
each bank shall be required on the first Monday of each month.
REDEMPTIONS.
It is important to establish, as early as practicable, a system of redemptions
which shall be comprehensive and thorough. The circulating notes of national
banks are uniform in design and appearance, and are equally well secured by
the pledge of United States bonds. Their ultimate redemption is established
beyond a question. It only remains to make them convertible. This can be
done only by making them redeemable at a common centre, which should be
the centre of trade.
When this is accomplished, the amount of notes in circulation will be regulated strictly by the demand. When the volume shall be greater than is necessary to do the business of the country, the banks will be called upon to redeem
the surplus, and it will be retired. When trade is active, and more currency is
required, the banks will expand their issues, and redemptions will not be
demanded until the season of activity is over. If all the banks are required to
conform to a uniform standard of responsibility in this particular, the burden,
being equally divided among all in proportion to their circulation, will be light,
because the aggregate redemption at any given time will not exceed the surplus
of notes in circulation; while, if such a rule is not established, the burden will
be unequally divided, falling most heavily on those banks which conform to the
highest standard, compelling them by the frequent return of their notes, to contract their issues, while at the same time the remote banks will be tempted to
undue expansion by the difficulty and expense of returning their notes for
redemption. In this, as in all other cases, the inferior currency will be the more
abundant.
Rigid, unfailing convertibility is the only safe rule, and, in the end, the most
economical. It is an obligation which every national bank owes to the system,
to contribute its due share to the maintenance of a circulation of uniform value.
This it can do only by keeping its own issues at par in the great centres of
trade. Any plan which is not comprehensive, thorough, and rigid, will fail.
Any half-way, doubtful, voluntary arrangement will not answer the purpose.
The government, whicli authorizes the issue of bank notes for currency, has a
right to require all banks to conform to the highest-standard. The currency of
a country belongs to the people; and the government, which represents the
people, should see to it that the people have the very best currency possible.
At present there is no immediate demand for the redemption of national bank
notes ; but it would be one of the healthiest evidences of returning soundness
in our financial affairs, if it should be inaugurated. If legal tenders should
command a small premium, it would begin. It would be the first step towards
specie payments, to see a bank note accepted and treated as a promise to pay,
and not the payment itself. It would mark an era in legal tender notes—the
date of their appreciation in value. At the same time it would be a healthy
reminder to the banks ihat their circulation is a liability payable on demand.
INTEREST ON BANK BALANCES.
Attention is respectfully called to a practice prevailing more or less in the
banks of the principal cities, of paying interest on the balances of country
banks—a practice characterized by the Chancellor of the Exchequer of England
in commenting upon the causes which led to the crisis of 1857, as " one eminently
6
REPORT OF THE SECRETARY OF THE TREASURY.
liable to abuse, and containing within it elements of danger, and to which many
of the evils of the recent crisis may be attributed."
Country banks keep deposits with city banks for the purpose of facilitating
exchanges in carrying on their own business; and ordinarily it is to be presumed they find a profit in doing such business, and in keeping a working balance in the city banks. The funds so placed are needed, and properly belong
there, but will not be allowed to exceed the amount actually necessary for the
current demands of business. The payment of high rates of interest on such
balances attracts all the spare capital from the country to the commercial centres, while it is still payable on call. This capital Avould not remain dead or
unemployed, but it is drawn away from the country where it is needed, to the
business centres where the rate of interest is higher. The cities then come into
competition with the country, and compel borrowers in the country to pay
higher rates.
M. Periere, president of the Credit Mobilier of France, says that '' Banks
have been instituted only to lower the rate of interest, and they fail in their
inission Avhen they do not fulfil that character." But this is one of the minor
evils of the practice.
The city banks, by the payment of interest, offer a premium for deposits, the
volume of which should be regulated only by the ebb and flow of trade. An
artificial stimulant is applied in order to accumulate funds in excess of the natural demand. So long as the country banks can employ their means more profitably at home, they Avill do so ; but when their own trade is dull, they^will send
their money to the business centres; and it so happens that the city banks will
secure the greatest abundance of means exactly at the time when they have the
least use for them. But as they pay interest for such deposits, they must be
nsed; the city banker becomes a broker, a seeker after investments ; he must
get more interest than he pays, or he will lose money ; he must loan it on. call,
•for it is payable on demand, and it will always be demanded when he wants it
most. Deposits are the reserve ofthe country, and the deposits of the country
banks at the centres of trade are their reserves for all demand liabilities. Required by law to keep a reserve equal to fifteen per cent, of their deposits and
circulation, three-fifths of this reserve may consist of balances due from the
city banks. Forbidden to use their reserve in their own business, they remit it
to New York, where it is not held in reserve, but is loaned to stock-brokers and
speculators. Receiving interest on the amount under the name of a deposit,
they really loan it on call to the city banks, which in their turn loan it at a
higher rate of interest.
A bank may know the character of its individual deposits, and may be able
to judge with some degree of accuracy of the extent to which it would be safe
to use them; but of the deposits of another bank and of the causes that may
create a demand by its customers, no reliable estimate can be formed, further
than that such deposits reach their maximum at the dullest season of the year,
and their minimum at the season of the greatest activity in business. Bank
balances are working balances, not surplus capital seeking investment. They
ought not greatly to exceed the amount necessary for the convenient transaction
of business. The city banks are equally interested with the country banks in
preserving healthy and natural relations between the centres of trade and their
tributaries. Any influence that interferes with such relations cannot be beneficial ; and the allowance of interest is an unnecessary interference, the termination of which would promote the interests of both parties to the arrangement,
and secure greater safety to the public, whose reserve funds are at stake under
the practice alluded to.
,
.
It is therefore suggested that funds required by law to be held in reserve for
the protection of bill-holders and depositors should not be dep.osited in city
banks under conditions that involve their constant employment and" consequent
Digitized for risk.
FRASER
REPORT OF THE SECRETARY OF THE TREASURY.
7
TAXATION.
I t has come to be a recognized principle iri all legislation on the subject of
revenue, that all taxes imposed upon the manufacture of any article, are ultimately paid by the consumer. A tax upon any business is paid by the customer.
It is so with banks. While they should bear their full and fair share of the
burden of taxation, there is a point beyond which taxation becomes oppressive—
greater than the profits of legitimate business will justify. Under the impression that they are realizing inordinate profits, there is a disposition to tax them
in proportion to their supposed gains.
The federal taxation amounts to an average of about two or two and a half
per cent, upon the capital employed; while by an express provision in the act
of Congress, the shares are taxable by State authority. This is done upon the
par value of the shares, at rates ranging from two to" five per cent., which, added
to the federal taxes, makes a total tax of from four to seven per cent, upon the
capital of national banks.
Heretofore, the high premium upon the gold received in payment of interest
on their bonds, together with large deposits growing out of the abundance of
paper money, has enabled them to pay this tax without reducing their dividends
below the point of a fair interest on the capital invested. But it is becoming
more and more difficult for the banks to pay their taxes and their expenses without reducing their profits below the amount that would be realized upon an investment in government securities.
The natural effect of this excessive taxation will be an incentive to charge
higher rates of interest in loaning their money; and in the end, the business
community will pay the tax in the shape of usury. There is a very general and
commendable disposition on the part of national banks to assume their fair share
of necessary taxation. They do not ask to be relieved from that, nor that any
exception should be made in their favor. But the fact is becoming evident in
several of the States, that the tax imposed is in excess of their ability to pay
consistently with legitimate profits to their stockholders.
THE CURRENCY QUESTION.
This subject is before the public upon two propositions:
First. To deprive the national banks of the right to issue notes for circulation
in order that the government may issue its own notes in their place.
Second. To issue United States notes in payment of compound interest notes,,
seven-thirty notes, and five-twenty bonds, as they mature and become payable.
The advocates of the last mentioned schenae, regard the first proposition as the
prelimina;i-y step to the accomplishment of their own purposes, and therefore
unite in its support.
Regardiu'g the suggestion contained in the proposition first stated, therefore,
as likely to be the first demand of all parties who are dissatisfied with the
present status of the currency, it will be necessary to examine the grounds upon
which the demand is based.
•
In pursuing this investigation, it may be necessary to touch upon questionsseeming to trench upon the wider fields of general finance. But this will only
be done incidentally, and no further than may be essential to an intelligent
understanding of the currency question, which is a legitimate subject of inquiry
and consideration, in this report.
To state the first proposition fairly, it proposes to withdraw the circulation of
national banks in order that the government may occupy the whole field. The
three hundred millions of bank notes are to be replaced by three hundred millions
of United States notes.
The three hundred millions of United States notes are to be used for the purchase of .United States bonds, which are to be canceled; and thus, non-interest-bearing notes are to be substituted for interesit-bearing bonds, whereby
8
REPORT OF THE SECRETARY OF THE TREASURY.
a saving is to be effected of the amount of interest that would otherwise be paid
upon the bonds so canceled.
It is claimed that, by the payment of interest on the bonds deposited by
national banks with the Treasurer ofthe United States as security for their circulating notes, the government pays to the banks a bonus for issuing three hundred millions of currency, which it might have without the bonus, by issuing its
own notes.
This is a plausible proposition. Many of its advocates are honest in the belief
that, by acting upon this theory, the government would actually save eighteen
millions per annum, and they are entitled to a fair hearing.
The national banks are authorized to issue three hundred millions of currency.
The same amount of legal tenders substituted for this currency would purchase
$277,800,000 United States .bonds at 108, which is less than the present market
price. The interest on these bonds, at six per cent., would be $16,668,000.
If the bonds could be purchased at 105, the legal tenders would buy
$285,700,000, the interest upon which would be $17,142,000.
If the bondsxould be bought at par, there would be $300,000,000, upon which
.the interest would be $18,000,0.00.
The national banks, however, for the year 1866, actually paid over $16,000,000
in taxes, as follows:
To the federal government
$8, 069, 938
To the States
7, 949, 451
Total
•
16, 019, 389
It may not be improper here to state that, of the taxes paid by the banks, the
amount received by the federal government is furnished by the books of the
Treasurer and Commissioner of Internal Revenue. The amount paid to the
several States is derived from specific returns of about fourteen hundred banks,
the minimum rate in each State being calculated for those banks which made no
returns. The aggregate State tax given is believed to be considerably below
the actual amount paid.
As the revenues of the general government are derived from taxation, the
return of any sum by the banks to the State governments, in the way of taxes,
is subs tail ti ally a return to the people who pay federal taxes, and is properly
credited to the banks in any statement of account between them and the government.
If the bonds purchased by this new issue of legal tenders cost .
108, the interest on such bonds would be
$16, 668, 000
Deduct taxes paid by the banks
16, 019, 389
.-.-4
^
Amount saved
•
648, 611
If the bonds cost 105, the amount saved would be $1,122,611.
If the bonds could be bought at par, the amount saved would be $2,000,000.
United States six per cent, bonds are now worth in the market from eight to
ten per cent, premium; but the probabilities are that if this measure should be
adopted as the policy of the government, the bonds could be bought at par. It
may be assumed, then, that the saving would be equal to the maximum stated,
viz., $2,000,000. This is the sum total to be saved, under the aspect of the
case most favorable to the advocates of the proposed change.
But this is not all. The national banks are compelled by law to hold constantly in reserve a certain percentage of their circulation and deposits in United
States legal tender notes. The amount thus held permanently in reserve is never
less than one hundred and fifty millions, (generally about $180,000,000) and is a
XVI REPORT OF THE SECRETARY OF THE TREASURY.
gratuitous loan to the government. T h e banks get no interest on it. I t is so
much of their capital unproductive, invested in non-interest-bearing notes of the
government.
T h e case m a y now be stated thus :
T h e banks have loaned to the government as follows :
F o r bonds deposited to secure their circulation, bearing six per
cent, interest
$250, 000, 000
Bearing five per cent, interest
90, 000, 000
P e r m a n e n t reserve of legal tenders
150, 000, 000
Total loan to the United S t a t e s .
490, 000, 000
F o r which t h e y receive—
Six per cent, interest on $250,000,000
Five per cent, interest on $90,000,000
$15, 000, 000
4, 500, 000
Total
B u t they refund in taxes
19,500,000
16, 000, 000
Leaving
3, 500, 000
which the government pays the banks for a loan of $490,000,000—a little less
than three-fourths of one per cent.
B u t there is still another aspect of this case :
T h e banks are held rigidly accountable for the interest t h e y receive on money
honestly loaned to the government when it needed money, and t h e y claim credit
for the money loaned to the government without interest. T h e } hold these one
hundred and fifty millions in obedience to the mandates of the law, while money
is worth to them six per cent. T h e y therefore give the government the use of
the money ; that is to s a y —
S i x per cent, on $150,000,000 non-interest-bearing United States
notes held permanently in reserve
T h e y r e p a y in the shape of taxes
$9, 000, 000
16, 000, 000
Total
T h e y receive interest from the government
25,000,000
19, 500, 000
Leaving
5, 500, 000
w h ^ h the banks actually p a y as a bonus to the government for the privilege of
circulating their own notes.
T h e fact should not be overlooked, in this connection, that the b a n k s have
deposited $340,000,000 with the Treasurer as security for their issues. Now,
the United States could not possibly b u y over three hundred millions of these
bonds without an actual addition of thirty or forty millions of greenbacks to the
amount it is proposed to issue in lieu of three hundred millions of national b a n k
notes. T h e result would be, either that the government would fail to save
$2,400,000 interest on forty millions of its bonds which it could not purchase,
or it would have to t r y the dangerous and unnecessary experiment of again inflating the currency.
T h e ninety millions of five per cent, bonds might be bought at p a r . . $ 9 0 , 0 0 0 , 000
Suppose the six per cent, bonds could be bought in at 106,
(though they are now selling much higher,) $250^000,000 at
106
265, 000, 000
It would take
to b u y the bonds now held b y the banks.
$50,000,000.
355, 000, 000
H e r e is a direct inflation of over
10
REPORT OF THE SECRETARY OF THE TREASURY.
But the inflation would not stop here. The withdrawal of circulation from
the banks would cause nine out of ten to wind up, not because the privilege of
circulation is absolutely essential in order to do a banking business, but because
banking associations would not submit to the restrictions and limitations imposed
by the act of Congress without the compensatory privilege of circulation.' They
would either reorganize under State laws, and thus get rid of federal control, or
they would do business as private bankers. In either event, the entire amount
of legal, tenders now held in reserve would speedily be released and added to
the volume of paper afloat, which, with the fifty millions stated above, would
make an actual addition of nearly two hundred millions to the active paper circulation of the country.
The effect of this it would not be difficult to foretell, but it may be more
appropriately considered hereafter.
.
At this point it will not be out of place to consider some of the consequences
that would be likely to result from the general closing of the banks of the
country..
That they would wind up may be regarded as a certainty, and the first step
would be in the way of contraction. Discounts would be suspended, accommodations would cease, and merchants, manufactiirers, and other business men
would be deprived of their accustomed facilities. The banks have over five
hundred millions invested in the active business of the country. The with-,
drawal of a comparatively small' portion of active capital from the channels of
trade is always sensibly felt. In this case the temporary withdrawalof capital
would be upon a large scale. ^While the assets of the banks .were being, converted into cash in order to be returned to the stockholders, business of every
kind would be unsettled, trade would suffer, and incalculable injury would be
done. A revolution of this kind could not be effected without serious damage
to the country. There is no dpubt that the demand for banking, facilities
would sooner or later be supplied; but during-the period of transition these
facilities would be suspended, and before capital could re-adjust itself to the n e w
basis there would be a great stringency. There is no disposition to exaggerate
the effect that would be thus produced ;* but it is one of the probable results of
the proposed change which it would be prudent to consider, and one .concerning
which, bankers and business men would be able to furnish valuable information.
The suggestions offered thus far are designed to meet the popular arguments
advanced in favor of a circulation composed entirely of government notes, upon,
the score of economy. The sole claim advanced is the saving of interest on the
bonds deposited by the banks as security for their issues. This has beensho^n
td be an assumption not sustained by the facts :
#
First. Upon "the merely technical ground of amounts paid and received by the
banks, the figures show that but two millions will be saved to the government.;
Second. Taking these figures into account, it has been established that the
banks loan the federal government $490,000,000 at less than three-fourths of
one per cent, per annum; and
Third. Allowing that money is worthto the banks ^ixper centum per anmim,
it is demonstrated that the interest on $150,000,000 of legal tenders is annualljgiven to the government, which, added to the taxes paid, swells the total amount
paid by the banks to Jthe government to $25,000,000—an excess of $5,500,000
over the interest received by them, which is a bonus they pay for their circulation.
There are, however, other, and in a financial point of view, more weighty considerations to be urged ag.ainst a paper currency furnished exclusively by the
government:
Such a currency possesses no inherent qualities which adapt' it to the wants of
trade. It does not contract during seasons of inactivity, nor expand to meet
the demands of active business.
Whatever may be said to the contrary, the fact stands unchallenged that the j
REPORT OF THE SECRETARY OF THE TREASURY.
IT
government can issue its notes only in payment of its debts, and that there is no
possible relation between the amount that may be required and which may be
issued for that purpose, and the amount of currency required to do the business
of the country. The amount required by.the expenditures of the government
may be more than trade requires; but trade cannot enforce a contraction, and
must adjust itself to the redundancy by marking up prices; or, the amount furnished by the government may be insufficient for the wants of trade ; but trade
cannot command a further supply. There is no relation, no sympathy, between
the source of supply and the business of the country. It is an iron currency, in
its utter want of that elasticity so essential in a circulating medium. This has
been abundantly proved by the experience of the last five years.
So far has the legal-tender currency been from performing the equable and
harmonious functions of money, in its relations to'trade and industry, that it has
been the great disturbing element.. By it all relative values have been unsettled,
trade interrupted, and industry disorganized to such an extent that the whole
foreign and domestic trade has been compelled to adjust itself, over and over again,
to the altered condition of the currency. Nothing has been permanent. Violent
fluctuations have characterized the market for every commodity, and speculationhas usurped the place of regular and legitimate traffic.
During the last year matters had begun to seek a more stable basis, and soon
'the elasticity of the bank circulation w^ould exert a most wholesome influence by
contracting and expanding as the seasons of inactivity and demand should vary.
This result would be brought about by enforcing the redemption of national
bank notes when the currency was in excess of the demand, and by drawing it
again into circulation when it should be needed to move the crops, or for any
other legitimate purpose.
At this most inopportune.moment it is proposed to deprive the country of this,
valuable element of the paper currency.
As stated at the outset of this discussion, there is a second proposition before
the public w4iich goes further and makes more radical changes than the one that
has been under consideration. The proposition referred to contemplates the payment of compound interest notes, seven-thirty notes, and five-twenty bonds, as
they mature, by new issues of non-interest-bearing legal-tender notes. It is
hoped that the advocates, of this policy are not very numerous. The fact that
it is seriously considered by any class of the community is recognized with reluctance ; but it cannot be ignored.
As a preliminary step, they demand the substitution of legal-tenders for the
issues of national banks, and avail themselves of the assistance and the arguments
of those who honestly believe that measure to be one of economy—regarding its
accomplishment as the removal of One obstacle in the way of their scheme of
inflation. This question involves principles and results of the most serious moment—reaching far into the future, and affecting the whole financial policy of the
government. Its importance demands careful consideration.
The first point of inquiry suggested is as to the origin, character and purpose
of United States legal-tender notes—to fully understand which, it will be necessary to go back to the debates in Congress, when the bill authorizing their issue
was under consideration.
The original bill providing for the issue of legal-tender notes was introduced
by Hon.E. G. SPAULDiNG,of New York, in January, 1862, who said that he offered
it as a " war measure—a measure of necessity, and not of choice, * * * to
meet the most pressing demands upon the treasury—to sustain the army and navy.
>i * ik These are extraordinary times, and extraordinary measures must be
resorted to in order to save our government and preserve Our nationality."
Mr. HOOPER, of Massachusetts, said: " The unusual exigencies of the country
require that we should look for other and deeper sources of revenue than any to
which we have heretofore been accustomed. We are conitending for maintenance
12
REPORT OF THE SECRETARY OF THE TREASURY.
of llie government, the preservation of the Union, aud for the enforcement of the
laws."
,
Mr. ALLEY, of Massachusetts, said : *' Beneficent as this measure is, as one of
relief, nothing could induce me to give it sanction but uncontrollable necessity.
* * * There can be no more issues than the real necessities of the government require. The government cannot make issues, like the banks, for profit.
* * * Its issues must necessarily be limited to its absolute wants."
Mr. PIKE, of Maine, said : " Nor need we fear that what we do will be used as
a dangerous precedent; for the circumstances which form our justification must
be duplicated before our action can be taken as an example for others. * * *
The bill purports to be for a temporary purpose only."
Mr. CAMPBELL, of Pennsylvania, said: " T h e bill now before the committee
is necessary to sustain the credit of the country, and to carry on the war. I t is
with reluctance that I have come to this conclusion."
Mr. STEVENS, of Pennsylvania, said : " This bill is a measure of necessity,
not of choice. No one would willingly issue paper currency, not redeemable on
demand, and make it a legal tender. * * * I do not think any more would
be needed than the $150,000,000. ^ * * I expect that is the maximum
amount to be issued."
^
Mr. HICKMAN, of Pennsylvania, said : " I am disposed to waive the question
of propriety or expediency, and to vote for it as a necessity."
In the Senate, Mr. FESSENDEN, of Maine, in reporting the bill from the P^'inance
committee, said: "• But the committee thought, in giving this enlarged power to.
the Secretary at this time, that it was bound—if this legal-tender was resorted to,
especially if the bill of the House, as,it stood, should be adopted by the Senate,
and should become a law—that an assurance should be given to the country that
it was not to be resorted to as a policy—that it was what it professes to be, but
a temporary measure. The opinions of .the Secretary of the Treasury are perfectly well kno-wn. He has declared that in his judgment it is, and ought to be,
but a temporary measure, not to be resorted to as a policy, but simply on this single occasion, because the country is driven to the necessity of resorting to it. I
have not heard anybody'express a contrary opinion; or, at least, any man who
has spoken on the subject in Congress. T^he chairman ofthe Committee of Ways
and Means, in advocating the measure, declared that it was not contemplated, and
he did not believe it would be necessary, to issue more than $150,000,000 of treasury notes, made a legal tender, as provided by this bill. All the gentlemen who
have spoken on this subject, and all, pretty much, who have written on the subject, except some wild speculators in currency, have declared that as a policy it
would be ruinous to any people; and it has been defended, as I have stated, simply
and solely upon the ground that it is to be a single measure, standing by itself,
and not to be repeated. * * * The ground upon which this clause, making
these notes a legal tender, is based, I have already stated. It is put on the ground
of absolute, overwhelming necessity, that the government has now arrived at that
point where it must have funds, and those funds are not to be obtained from ordi^
nary sources, or from any of the expedients to which we have heretofore had
recourse; and therefore this new, anomalous, and remarkable provision must be
resorted to, in order to enable the government to pay off' the debt that it now owes,
and afford circulation which will be available for other purposes."
Mr. SHERMAN, of Ohio, said: **.I agree that this measure can only be justified on the ground of necessity. * * * The senator from Vermont, (Mr.
COLLAMER,) whose opinion is certainly entitled to the highest consideration,
and who supports it with an able argument, contends that this measure is unconstitutional. I confess, if I did not feel its necessity, I would shield myself
behind his conviction and vote against it."
Mr. Hov^ARD, of Michigan, said: " It is undoubtedly a hard necessity to
which we are driven." '
REPORT OF THE SECRETARY OP THE TREASURY.
13
Mr. SUMNER, of Massachusetts, said: "Uncontrollable passions have been,
let loose to overturn the .tranquil conditions of. peace. Meanwhile your soldiers
in the field must be paid and fed. Here, there can be lio failure or postponement.
A remedy which at another moment you would reject, is now proposed. Whatever may be the national resources, they are not now within reach, except by
summary process. Reluctantly, painfully, I consent that the process should
issue."
The bill passed February 25, 1862, and authorized the issue of legal-tender
notes to the amount of $150,000,000. On the l l t h of July following, just four
months and a half after the passage of this act, Congress authorized another
issue of $150,000,000 ; and on the 3d of March, 1863, still another $150,000,000
were provided for, making the whole amount, authorized by law, $450,000,000.
Throughout all the debates upon this subject, the same doctrine is held and
the same statements put forth. In discussing the bill for the last issue, Mr.
SPAULDING, of New York, said : " I have an aversion to any considerable further
issue of legal-tender notes, and can only consent to it as an imperative necessity. I think too large an issue will tend to inflate prices, but I do not see how
it can be avoided. I do not see how the soldiers are to be paid, or how the
government can be carried on in any other way."
Mr. WARD, of New York, said: " I believed the issue of this paper money
was an unfortunate measure; and now that we have from practical experience,
a thorough knowledge of the influence it exerts, there should be only one
opinion as to the inexpediency of continuing to augment the volume of such
currency. It is for us not to aggravate the evil, but, so far as is possible, to,
devise measures for its removal, that a gradual and perfect cure may be effected."
Mr. AMASA WALKER, of Massachussetts, said: " But it will be asked. What
can be done ? and Avhether it is not, in. the present emergency, indispensably
necessary to issue an additional amount of these notes. I suppose it is, sir. I
see no alternative." •
Mr. RIDDLE, of Ohio, said : *' I see nothing alarming in the present amount
of our currency ; but to swell it by the vast amount proposed, disturbs even my
nerves. Yet I know not that we have any choice. A huge chasm impedes our
way ; we cannot leap it, nor can our engineering bridge it. There seems no way
but to turn a mighty tide into it, with the .hope of floating over. * * * *
Pass, we must; and I care little for incidental losses if we attain the passagf^.
* * * The law and the logic for this (legal-tender clause,) do not dwell in the
Constitution. The argument so pungent in that case came from those triangular
bits of steel called ' bayonets ;' and the logic upon which the measure was based
came from the furrowed throats of rebel cannon. P^ive hundred or a thousand
pieces of artillery, all bearing on this question, settled it for the present, in
spite of us."
Mr. HOOPER, of Massachussetts, said : " While it is conceded that there
are objectioiis of a serious character to a currency of notes issued by the government as a permanent system, it should be remembered that those who advocated it at the time of its adoption proposed it only as a temporary measure."
A careful consideration ofthe foregoing extracts from the Congressional debates
will establish the proposition that the issue of legal-tender notes was proposed,
advocated, and defended as a " war measure;" and, also, the additional proposition that it was not designed to be a permanent policy, but was adopted as a
temporary expedient, with the declared intention and expectation that when the
pressure should be removed the issue should be withdrawn. Provision was accordingly made in the acts of February 25 and J u l y 11, 1862, for the conversion of these notes into five-twenty bonds, whenever the holders should present
them at the United States Treasury for that purpose.
To quiet public apprehension as to any further issues, and to definitely fix
14
REPORT OF THE SECRETARY OF THE TREASURY.
the policy of the government on this subject, a clause was inserted in the second
section of the act of June 30, 1864, as follows :
" Nor shall the total amount of United States notes issued, or to be issued,
ever exceed four hundred millions of dollars, and such additional sum, not exceeding fifty, millions of dollars, as may be temporarily required for the redemption of temporary loan."
This is a distinct and deliberate declaration by Congress, pledging the public
faith that no more United States notes (which are " legal tenders") should be
issued. This'pledge is just as binding as though it had been printed on the
face of every bond since issued. I t was made a part of the contract with the
public creditors, and cannot now be disregarded without a violation of that good
faith which is the soul of a nation's credit. It is true Congress has the power
to repeal any of its acts. This proviso in the act of June 30, 1864, may be
repealed; and so Congress has the power to repeal section five of the act of
February 25, 1862, which provides—
" That all duties on imported goods shall be paid in coin, or in notes payable
on demand heretofore authorized to be issued and by law receivable in payment
of public dues; and the coin so paid shall be set apart as a special fund, and
shall be applied as follows :
" 1. To the payment in coin of the interest on the bonds and notes of the
United States.
" 2. To the purchase or payment of one per centum of the entire debt of the
United States, to be made within each fiscal year after the first day of July,
1862, which is to be "set apart as a sinking fund, and the interest of which
shall in like manner be applied to the purchase or payment of the public debt,
as the Secretary of the Treasury shall from time to time direct.
" 3 . The residue thereof to be .paid into the treasury of the United States."
So, also, Congress has the power to repeal the last clause of section one of
the act of Juue 30, 1864, which exempts United States securities from State
taxation.
But this is not a question of power. It is simply a question of honesty and
good faith ; and it is not to be questioned that the highest standard of national
good faith will carry the American people with it.
But suppose this proviso should be repealed and that our government should
again resort to this easy method of paying its debts. Would the flow of greenbacks stop when the limit now established to the issue of national bank notes
had been reached? or .would the advocates for absorbing compound interest
notes, seven-thirties, and five-twenties prevail ? Does this plan contemplate any
limit, so long as there is an interest-bearing bond afloat unpaid % The country
is left in doubt where this process is to end.
The arguments by which the scheme is sustained are plausible, but they are
not honest. When money was borrowed by the government to carry on the
war, these notes and bonds were given for the payment of money. It was un-.
derstood and declared that legal tenders Avere resorted to as a temporary expedient to meet pressing emergencies, not as a permanent policy. This entire
theory of continuing and augmenting the issue in order to pay off the debt in
the same kind of paper money in which it was contracted, is an afterthought,
a cunning device. Probably no subject has been more obscured by crude theories
and empirical schemes than this one of the time and mode of the payment of
the public debt.
The' effort seems to have been to find out how the government can avoid
meeting its obligations according to their tenor. It isiiot suggested that the
United States is not able to pay its debts to the last dollar. Yet there is a
strong propensity manifested from time to time through the press and otherwise,
to evade the payment of the full volume of our indebtedness as a nation, by
some quibble or sophistry to justify action that would not be tolerated as be
REPORT OF THE SECRETARY OF THE TREASURY.
15
tween honorable men. The American people have not been accustomed to the
burdens of a public debt, and are naturally restless under heavy taxation. They
are not practiced in the study of financial problems, and may, for a time, be misled
by the subtleties involved in this easy method of paying their debts. But they
have simple and sturdy notions bf honor and honesty and good faith, and will
not knowingly, aid and abet any scheme that would tarnish the national credit.
They realize, perhaps, more fully than professed financiers, the vital importance
of acting up to the highest standard of national good faith.
In some future emergency the nation may, and probably will, again be obliged
to resort to its credit.
Alexander Hamilton, in his report to Congress in 1790, announces "these
plain and undeniable truths :"
" That exigencies are to be expected to occur in the affairs of nations in
which there will be a necessity for borrowing.
" That loans in times of public .danger, especially from foreign war, are found
an indispensable resource, even to the Avealthiest of them.
" And as, on the one hand, the necessity for borrowing in particular emergencies cannot be doubted, so, on the other, it is equally evident that to be able to
borrow upon good terms it is essential that the credit of a nation should be well
established.
" If the maintenance of public credit then be so truly important, the next inquiry which suggests itself is,. By what means is it to be effected ? ' The ready
answer to which question is, By good faith; by a punctual performance of contracts. States, like individuals who observe their engagements, Vre respected
and trusted, while the reverse is the fate of those who pursue an opposite conduct.
"Every breach ofthe public engagements, whether from choice or necessity,
is, in difi'erent degrees, hurtful to the public credit. When such a necessity
does truly exist, the evils of it are only to be palliated by a scrupulous attention
on the part of the government to carry the violation no further than the necessity absolutely requires, and to manifest, if the nature of the case admit of it, a
sincere disposition to make reparation whenever circumstances shall permit.
But, with every possible mitigation, credit must suffer, and numerous mischiefs
ensue. It is therefore highly important, when an appearance of necessity.
seems to press upon the public councils, that they should examine Avell its reality,
and be perfectly assured that there is no method of escaping from it before they
yield to its suggestions; for though it cannot safely be affirmed that occasions
have never existed or may not exist in which violations of the public faith in
this respect are inevitable, yet there is great reason to believe that they exist
far less frequently than precedents indicate, and are oftenest either pretended,
through levity or want of firmness, or supposed, through want of knowledge."
Leaving, for .the present, the consideration of this proposition as a question of
good faith, or of moral obligation, it ought to be reviewed also in the light of
experience, as a question of expediency.
On the first day of July, 1862, the amount of legaL-tender notes outstanding
Avas $96,620,000; and, at that date, the notes were at a discount of eight per
cent. On the first'day of October the amount'was increased to $170,246,000,
and the discount Avas tAventy per cent. Since then the discount has been as.
high as sixty-four per cent., and is now over tAventy-eight per cent. The government paid out this currency nominally at par, but its depreciation was marked
by the advance in price of every commodity the government was compelled to
buy—that is to say, by a diminution in the purchasing poAver of the currency
used. The actual loss to the government during the last five years in consequence of this fact has been enormous; . Probably not less than thirty-three per
cent, of the present indebtedness of the United States is owing to the high prices
paid by the government while its disbursements Avere heaviest. And to this
16
REPORT OF THE SECRETARY OF THE TREASURY.
day the depreciation of the currency enters into every estimate submitted to
Congress as a basis for appropriations. The government submits to a " shave"
on its OAVU notes, and pays them out at less than seventy-five cents on the dollar.
Of every one hundred millions disbursed in legal tenders over tAventy-five millions are paid for discount.
Credit, essential as it is for the defence and preservation of the State, is, even
under the most favorable conditions, an expensive resource. Capital loves certainty : and that form of credit is most expensive which leaves time and mode
of payment most in doubt.
The doctrine that the entire amount of legal-tender notes in circulation is a
loan to the government- Avithout interest is a popular fallacy. This loan is the
most expensive one the government has ever made. In comparison with the
nsury paid on it, six per cent, per annum sinks into insignificance. No government ever has made, or ever Avill make, a forced loan from the people by the
issue of its own paper, to circulate as money, Avithout ultimate loss. The lenders
exact triple and, quadruple interest, which is taxed in the price of the commodity
yielded in exchange.
The reason for this may be found in the fact that, Avhenever it is the misfortune of a nation to be driven by necessity to this resort in order to meets its
expenditure, the very nature of the-.necessity under which it labors precludes
any possibility of making provision for the convertibility or redemption of its
notes. They are put out to be sustained by the faith of the people in the ultimate ability of the government to meet its obligations. In proportion to the
amount of such indebtedness the prospect of payment is near or remote. The
capacity of a people to sustain such a currency is limited ; and the very moment
that capacity is exceeded, the paper goes doAvn. It is the fatality of nations that
they lack the Avisdom or the ability to gauge their issues by this standard. The
past experience of our own, and of other nations, teaches no doubtful lesson upon
this subject.
The Continental Congress issued bills which were made receivable for taxes,
and the thirteen colonies were pledged for their redemption. As their credit
began to fail. Congress declared that Avhoever should refuse to receive this paper
as gold and silver, should be deemed an enemy to the liberties of the United
States. But interest AA^as stronger than patriotism; and as the amount increased,
it Avent rapidly doAvn, until, at last, the sum total having reached some two
hundred and fifty millions,* it became so utterly worthless, about the year 1780,
that it ceased to circulate.
There Avere those, even in that day, who lauded the excellences of government paper money, very much in the style of some of its panegyrists of the
present day, and substantially upon the same ground.
" Let it be understood," said Congress, " that paper money is the only kind
of money Avhich cannot make to itself wings and fly aAvay."
But even this did not prevent Congress from making provision for taking it up
by a new issue put forth at the rate of one dollar of the ncAv for forty of the old;
and of this later issue James Madison Avrites, in July, 1781 :
" T h e neAV bills which were to be issued only as the old ones were taken in,
are in a great degree still unis.^ued, and the depreciation which they have already
suffered has determined Congress and the States to issue as few more of them
as possible. We seem- to have pursued our paper projects as f a r as prudence
will warrant. Our medium infuttire will be principally specie. As the paper
disappears, the hard money comes for tv ard into circulation.''^
. The government of Austria, during the Avars Avith Napoleon, resorted to the
issue of its OAVU notes :;o circulate as money; from time to time, as expenditure
demanded, the volume Avas augmented, until, in 1809, the amount outstanding
'"^Richard Rush, Secretary of the Treasury, in his report to Congress, January 24,1828,
stated the amount of the various issues to be $241,552,780.
REPORT OF THE SECRETARY OF THE TREASURY.
17
reached a sum equivalent in our money to six hundred million dollars. In 1811,
this paper was called in and replaced by " notes of redemption," as they Avere
termed, at the rate of twenty cents on the dollar. After the return of peace in
1815, these "notes of redemption," together with a large amount of subsequent
issues which had again depreciated, were taken up, partly in Bank of Austria
notes, and partly by conversion into bank stock, at the rate of forty cents on
the dollar. This disposed of the original issue at the rate of eight cents on the
dollar.
Russia tried the experiment, and issued government notes in making disbursements, .Avhich, at first, while the amount was small, circulated at par. But
the " fatal facility" was fatal here as elsewhere. The process went on, and tlie
paper depreciated until a silver rouble, which is the money of account in Russia,
and worth seventy-five cents of our money, was worth four paper roubles. In
the year 1815, this paper money amounted to seven hundred million roubles, or
$525,000,000. The evils of this depreciated currency continued, varied slightly
by temporary expedients, until the Emperor, by iraperial manifesto, J u l y 1,
1839, ordained cash payments by making the paper in circulation convertible
into the notes of the Commercial Bank of St. Petersburgh, at the rate of four for
one, or about twenty-five cents on the dollar.
The terrible experiments of France with her revolutionary assignats and
mandats, d,xe too familiar to require recital here. They ran their brief career
Avith an impetuous force that soon exhausted itself; and they are remembered
only as evidences of the mad lengths to Avhich human folly can go.
England, at the beginning ofthe present century, engaged in expensive Avars
on the continent, legalized a suspension of specie payments, and placed her sole
rehance upon the issues of the Bank of England. Freed from the liability to
redeem on demand, paper money rapidly increased in volume, and as rapidly
decreased in value—declining to such an extent that it Avas estimated that the
government contracted adebt of c£420,000,000 in order to realize 6^260,000,000.
With a sturdy good sense, however, that did credit to their national character,
the English people set themselves to work to retrace their steps, and after
years of struggling and suffering, the Bank of England again resumed specie
payments, but not until the paper currency had been reduced by the withdraAval
of 6£43,467,978.
The ability of this government to redeem its outstanding issues is beyond
question. The government has levied a contribution a little in excess of the
ability of the people to carry; but they have had confidence in the discretion
and integrity of the national councils. They have believed that the issue of
these notes would not be allowed to exceed the amount absolutely necessary.
But, if this faith should be put to the test by a departure from the avowed policy
as established by Congress—that is, by new issues of legal tenders—the public
would have no guarantee against future and unlimited exercise ofthe power ; and
faith in the ability of the government Avould decline just in proportion to the
abuse of its power to emit legal-tender notes.
" There is not a single example on record of the power of creating money out
of cheap materials having been exercised by a sovereign State for any length
of time, or through any season of public difficulty, without having been abused.
* * * The temptation to substitute issues for taxation, to relieve the AA^ants
of the treasury, * * * becomes too strong to be resisted. The career of
debasement once entered upon, it has no pause till there is scarcely any value
left to be destroyed."—Fullerton on the Regulation of Currencies, p. 24.
" There has never been a government yet, of the many which have issued
irredeemable paper, which had the wisdom and firmness to resist for any great
length of time the strong temptation to over-issues. * * * When once the
press is set at work, it must work on with livelier speed; because just in the
2 T
18
REPORT OF THE SECRETARY OF THE TREASURY.
ratio of the depreciation is the greater amount required."—Ferrfs Elements
of Folitical Economy.
The advocates of a currency composed exclusively of governm.ent paper, and
that in augmented volume, cannot claim even the merit of originality. The experiment has been tried over and over again, and Avith but one result: the
paper goes doAvn until it becomes so nearly worthless that it is taken out of
the Avay at some nominal rate, or repudiated altogether. There is, no go.od
reason to believe that it Avould fare any better now. On the contrary, the experience of the laistfiA'-eyears in this country is but the counterpart of the earlier
stages of the experiment in other countries and in other times.
" The thing that hath been, it is that Avhich shall be ; and that Avhicli is done,
is that Avhich shall be done ; and there is no new thing under the sun."
In vicAv of all the circumstances surrounding the public debt, the conditions
under which, and the purposes for which, it was contracted, the only rational
course Avhich can be pursued, is the one that would suggest itself to every honorable business man : the careful husbanding ofthe national resources by strict
economy in every branch of expenditure, and a plain recognition of the character of the national obligations. Floating indebtedness is always the most
. embarrassing. A Avise policy would remove it, so that it should not be an
element of uncertainty, or of obstruction in the way of national credit.
Every year that passes Avill reduce the burden, by distributing it among a
larger population Avith constantly augmenting resources. In twenty-five years
the population of the United States Avill double. In twenty years its Aveaith
AAdll double. Every year new tax-payers are coming forAvard to sustain their
share of the burden, and new property is placed upon the grand schedule for
taxation. So that, by the regular natural increase of population and wealth,
the burden of the public debt Avill steadily diminish in a sum equivalent to a
reduction of fifty millions of the principal per annum.
In all this there is nothing to discourage, but much to .stimulate reneAved
exertion to hold aloft the national credit above the reach of partisan storms and
political strife.
There is but one point yet remaining for consideration : the mooted question
whether the paper money UOAV in circulation exceeds the amount required to do
the business of the country.
The circulation of this country has consisted of a mixed currency, composed
of paper and coin, in such proportions that, theoretically at least, the one should
ahvays be convertible into the other. If this theory could be practically realized, if the paper could always be converted into coin on demand, a mixed
currency would be the most perfect inedium of exchange that could be devised,
and the.paper portion of it Avould never depreciate. This is the. great desideratum.
The perfect opposite of this, the poorest system that can be devised, is a paper
currency inconvertible and irredeemable. The perfect currency will always
adapt itself exactly to the service required of i t ; and just in proportion to the
convertibility of a currency will it adapt itself to the wants of trade. I t is the
misfortune of an irredeemable currency to be subject to no known laAvs inherent in the natural order of things capable of regulating its volume. But
AAdiile it is subject to no self-acting law in this respect, there are certain tests
or indices whicli infallibly betray its abundance or its excess over the legitimate
demands of commerce ; the principal of A\^hich, and the only one necessary to
notice in this connection, is its inabilitjy to perform its functions in accordance
A\dth its promise; that is to say, a paper dollar, under these circumstances,
will not buy a dollar's worth—it depreciates in value. This is called a rise in
prices ; but the truth is it is a fall in currency. And that is precisely the difficulty Avith our currency to-day: there is too much of it. It is inconvertible ;
it is irredeemable. The farmer gets more of it for his produce ; but he pays
REPORT OF THE SECRETARY OF THE TREASURY.
19
just as much more in proportion for.his sugar, his coffee, his clothing, and his
labor; so he gains nothing. Apparently getting a high price for his wheat,
he takes his pay in paper Avorith seventy-two cents on the dollar.
The appreciation in the value of this paper, then, would not damage the producer, or any other class in the community, but'would simply bring the nominal sums involved in exchanges more nearly to correspond with the actual
A^alues exchanged. If the farmer should, sell his bushel of wheat for one dollar
in gold, he would realize the same value as though he should sell it for one dollar and forty-five cents in currency; for he can sell his gold dollar for the latter
sum in paper. So that, as. paper money approximates in value to coin, the
nominal price of produce Avould decline, but the. actual value Avould remain unchanged.
Judging of the present volume of paper currency by the high prices of every
commodity, estimated in currency, it is evident that it is much in excess of the
actual needs of the country.
Boast as we may of having established a new standard of value of our own,,
"independent of other nations," "peculiarly American," and "pre-eminently
adapted to the development of our material resources," it.is nevertheless an.incontrovertible fact that Ave have not, and cannot, cut loose from the recognized
standard of the world. Disguise it as we may, gold has been, and continues to
be, the measure of value ; and sooner or later it Avill vindicate its sovereignty.
The Continental Congress, Austria, Russia, and France, Avere compelled to acknoAvledge the futility of waging the contest of paper against gold ; and all
repudiated their paper issues.
England, recognizing the danger of prolonging the contest, withdrew her
surplus issues, effecting a reduction of her paper currency in eight years, from.
1814 to 1822, when specie payments were fully resumed, of 6^43,467,978, or
more than two hundred and fifteen million dollars.*
The paper money ofthe United States—that furnished by the government,,
together with that furnished by the banks—amounts to $665,000,000, a currency exclusively of paper, more than sufficient for all our Avants.
The coin which, before the Avar, constituted more than half of our mixed currency, has been driven from circulation by paper money., There is no room for
it now, its place having been supplied by the inferior and cheaper article ; but
it Avill come again when Avanted.
The Director of the United States mint at Philadelphia, in 1861,
estimated the amount of gold in the country to be
t $275, 000, 000
Product of gold for six months ending December 31, 1861
20, 000, 000
Product for year 1862
49, 370, OOOProduct for-year 1863
52, 500, 000Product for year 1864
63, 450, 000
Product for year 1865
70, 000, 000
Product for year 1866
106, 000, 000
Product for six months, ending June 30, 1867.
50, 000, 000Imports from 1862 to 1867, gold and silver
$78, 933, 587.
i
Total.
,
-
.
.-
765, 253, 587
* T\iQ maximum of inflation during the suspension Avas in 1814, when the combined circulation of the Bank of England aad the country banks amounted to £69, 349,198
At the resumption of cash payments in 1822 the circulation of the Bank of
England and of the country banks had been reduced to
25,881,220
— Tooka's History of Prices.
tSee report of Secretary Chase, December, 1861.
1 Official.
43,467, 978 '
• '
= = :
20
REPORT OF T H E SECRETARY OF T H E
TREASURY.
D e d u c t exports from. 1862 to 1867
* $ 3 7 1 , 820, 175
Estimated circulation in California and other
gold-producing States
t 50, 000, 000
•
Balance.
.AlloAV for errors in estimates, &c
$ 4 2 1 , 820, 175
-... -
343, 433, 412^
4 3 , 433, 412
A n d we still have
-. :
300, 000, 000
of gold and silver in the country waiting to be called into active service.
G-ive these millions their place. M a k e room for^them b y calling in t h e legaltender notes, the great disturbing element\of our currency, and the most expensive debt the government h a s incurred—gradually if y o u please, but surely.
Enforce rigidly the redemption of national b a n k notes. Retain for the federal
government supervision and control of t h e currency of t h e country through t h e
national banks, and Ave m a y y e t realize the great desideratum—a safe, uniform
currency, convertible into coin at the will of t h e holder.
Respectfully submitted,
H . R. H U L B U R D ,
Comptroller of Currency.
•
Hon.
HUGH MCCULLOCH,
-
Secretary of the T r e a s u r y ,
voluntary liquidation f o r the purpose
Statement sliowing the national banks
of consolidating with other n a t i o n a l banks, their capital, amount o f United
States bonds deposited to secure circulation, amount o f circulation delivered, the
amount redeemed, a n d returned f o r destruction, a n d the amount outstanding
on the \ s t d a y of October, 1867.
^ o
i f P^
Name of bank.
Capital.
^^ .
•-3 O O
O
The First National Bank of Providence, Pa
1
521 i$100,000 $101,550
The National State Bank of Dubuque, Iowa. 1540 150 000 150,000
The Ohio National Bank of Cincinnati, Ohio
630 500,000 530,000
The Fourth National Bank of Indianapolis, Ind
783 100,000
95,250
The Pittston National Bank, P a . . 1435 200,000
The Berkshire National Bank of
Adams,Mass
-.
1439 100,000
The Kittanning National Bank,
1654 200,000
70,000
O
$90,000
$90,000
127,500
127,000
450,000
450,000
85,700
85,700
* Official.
+ ** Mineral Resources ofthe United States.' Report by J. Ross Browne, 1866.
21
REPORT OF THE SECRETARY OF THE TREASURY.
Statement showing the n a t i o n a l banks in voluntary liquidation, their capital,
amount of United States bonds deposited to secure circulation, amount of circulation delivered, tlie amount redeemed a n d returned f o r destruction, a n d the
amount outstanding on the \ s t d a y of October, 1867.
P
Capital.
Name of bank.
^
The First National Bank of Elkhart, Ind
The First National Bank of Leonardsville,'N. Y
The First National Bank of New
Ulm, Minn
•
The National Union Bank of Rochester, N. Y
The Farmers' National Bank of
Richmond, Va
The National Bank of the Metropohs, Washington, D.C
The Farmers' National Bank of
Waukesha, Wis
0^ tl.
S M
g So
a--^
o
.
206 $100,000 $100,000
$88,150
$88,150
217
50,000
50,500
45,000
45, 000
631
60,000
60,000
54, 000
54, 000
1282
400,000
220, 000
193,000
193,000
1570
100,000
100,000
85, 000
85,000
526
200,000
202,000
180,000
180,000
1159
100,000
100,000
90, 000
90, 000
Statement sliowing the national banks in"the h a n d s o f receivers, their capital,
amount o f United States bonds deposited to secure circulation, their circulation, the amount o f circulation redeemed a t the treasury of the United States,
a n d the amount outstanding on the first d a y o f Octoher, 1867.
02
03
a
Name of bank.
Capital.
O
OQr
o
o
5-(
O
The First National Bank of Attica,
* N.Y
The Merchants' NationalBank of
Washington, D. C
The'Venango National Bank of
Franklin, Pa
The First National Bank of Medina, N.Y
Tbe Tennessee National Bank of
, Memphis, Tenn
The First National Bank of Newton, Mass
The First National Bank of Selma,
Ala
The First National Bank of New
Orleans, La
The National Unadilla Bank, Unadil.la,N.Y,
The Farmers and Citizens' National Bank of Brooklyn, N. Y^..
OQ
'O-
199
$50,000
$50,000
$44,000 $17,745
$26,255
627
200,000
200,000
ISO,000
58,050
121,950
300, 000 100,000
85,000
32,285
•52,715
50,000
45,000
40, 000
8,400
31, 600
1225
100,000
100,000
90,000
18,755
71,245
488
150,000
153,000
130,000
633
129, 367
1537
100,000
100,000
85, 000
162
500,000
1463
1223
1176
229
8, 020
76,980
200,000
180,000 20,950
159,050
120,000
111,200
100, 000
1,770
98,230
300,000
285,500
253,900
2,000
251,900
T h e b a n k s last above named h a v e deposited lawful money with the Treasurer
of t h e United S t a t e s , Avithdrawn their bonds, and are closed under the provisions
of section 42 of the act.
.
22
REPORT OP THE SECRETARY OF THE TREASURY.
The First National Bank of
October 1, $6,360; circulation
The First, National Bank of
October 1, $2,160; circulation
Carondelet, Mo., No. 67, circulation redeemed to
outstanding, $83,640.
Columbia, Mo., No. 454, circulation redeemed to
outstanding, $23,340.
EXPENSES^FOR THE FISCAL YEAR ENDING JUNE 3 0 , 1 8 6 7 .
For paper, special dies, printing of circulating notes, and expenses
necessarily incurred in procuring the same
"
$111, 031 77
^ Salaries
109,600 00
Contingent expenses
»
.
3, 497 89
Total
V
224, 129 66
List qf clerks, messengers, Sfc, employed in the office of the Cornptroller o f the
Currency, and their compensation.
Names.
Class.
Salar3^ per
year.
Comptroller
H. R. I-Iulburd
Dep'ty comptroller
John J. Knox
Fourth
class
1
L. M. Price
do
.T T Ho wen stein
. . . . .
do
...'...
J. F . Bates
.
.
.
.
do
M. D. O'Connell
•
E Wolcott
..do
•
. . . d o ' .. ..
G C Wilharas
. . .
Third class
John Burrouo'hs
-- .
David Eewis
. . .-. .
do
.do
E. A McKav
. do.
J. W. Griffin
, '.
do
Gcoro^e W Martin
. . . . ..
do
J. D. Patten jr
.
......do
I-I. H. Smith
.
do
C.H.Norton
:
'.
do
G. Perkins..
..
.'.
do
E. Myers
..
--.
..
..
.
do
J. W^. Magruder .
..
.
do
C. D. F. Kasson
. .
!do
E. S. Peck
.".
Georp'e Wood . . .
.
. . . . . . do
do
D F . Hamlink
do
Aaron .Johns
. .
.. ..
Second class . : . . .
John J. Edson
do
F. C Cate
.
......
do
C P[ Cherry
do.
PI. W. Berthroncr
.
.
do
T\^illiam A Pao'e
... .-.
do .•
C A Jewett
•
First class
, 1
Charles Scott •.
Edwin C Denif*"
.
-.'
-.
do
Messenger
Horatio Nater
.
. . ... . . . . . .
.
...
Assist, messenger .
0 N Plubbard
'
do. . . .
M C' Weaver
.
--^
do
. ...
tJ IT TCRnfn'in,n
•....•
do
..-;...
W E Hnp-hes
. . . .
Laborer
J. B. Tirney
do
Henry Sanders
..-.
..
Lady clerks
Mrs. S. T. Fitzo-erald
Mrs. M. G. Mahon
do
do
Mrs. E. E. Poole
Mrs. A. R. Story
do
$5,000
2, 500
1,800
1,800
1,800
1,800
1,800
1,800
1,600
1,600
1,600
1,600
1,600
1,600
1,600
1,600
1,600
1,600
1,600.
1,600
1,600
1,600
>, 600
1,600
1,400
1,400
1,400
1,400
1,400
1,400
1,200
1,200
1,000
840
840
840
840
720
720
.. 900
900
900
900
REPORT OF THE SECRETARY OF T H E
TREASURY.
L i s t of clerks, messengen's, ^c.—Continued.
Names.
Class.
Mrs. M. A. Blossom
Mrs. M., G. S m i t h . . . . . . .
Mrs. M. H. Sherwin . . . .
MVs. E. C. Woodbridge .
Mrs. H. A. Peters
Miss K. E. Anderson . . .
Miss E. C. Berthrong...
Miss A. C. Bielaski
Miss A. F . Dickey
Miss A. M. Donaldson ..
Miss E. K. Fowler
Miss C. N. French
Miss E. R . H y d e . . . . . . .
Miss A. C. Ingersoll
Miss L.' W. Knowlton . .
Miss M. M. Redwood . . .
Miss A. W. Story
Miss E. P. C o o k . . : . . . .
Miss M. M. Stockton : . .
Miss M. Watkins . . . . . . .
MissC. H. Webb.
Miss F. M. Severson
Miss J. M. Baldwin
Miss E. N Longan
Miss M. S. Miller
*.
Lady clerks .
do
.do...
.do....do...
.do...
.do...
.do...
.do...
.do...
.do...
.do...
.do...
-do...
.do...
.do..-.
-do...
-do..-,
.do...
.do...
.do...
-do...
-do...
.do...
.do...
Salary per
year.
$900
900
900
900
900
900
900
900
900
900
900
900
900
900
900
900
900
900
900
900
900
900
900
900
900
Statement of bonds held by the Treasurer of the United States in trust for n a tional banks on the 30th d a y q f September, 1867, according to the books o f
the Treasurer of the United States a n d the books of the office of the Comp>troiler o f the Currency.
For security of
Description, of securities.
circulating notes.
Registered b o n d s — A c t of J a n u a r y 28, 1847
$50, 000
Registered bonds—Act of March 3 1 , 1848
3 3 , 000
Registered b o n d s — A c t o f J u n e 14, 1858 . . , . . , .
'
1, 055, 000
Registered bonds.—Act of J u n e 22, 1860
181, 000
Registered h o n d s — A c t of P e b r u a r y 8, 1861
3, 6 1 1 ; 000
Coupon b o n d s — A c t of P'ebruary 8, 1861
.
1, 000
Coupon b o n d s — A c t of March 2, 1861
4 3 , 250
Registered b o n d s — A c t s of J u l y 17 and A u g u s t 5, 1861
59, 879, 900 '
• Coupon b o n d s - ^ A c t s of J u l y 17 and August 5, 1861
.
9, 000
Registered b o n d s — A c t of P'ebruary 25, 1862
66, 750, 450
Coupon b o n d s — A c t of F e b r u a r y 25, 1862
.'
•
49, 200
Registered b o n d s — A c t of March 3, 1863
36, 3 0 1 , 550
Registered b o n d s — A c t of March 3, 1864, 5 per cent
, . .. 88, 225, 100
Coupon b o n d s — A c t of March 3, 1864, 5 per cent
10,000
Registered b o n d s — A c t of J u n e 30, 1864
39, 013, 750
Registered b o n d s — A c t of J u l y 1, 1862, and J u l y 2, 1864
3, 577, 000
Registered.bonds—Act of March 3, 1864, 6 per cent. ."
3, 503, 500
Registered b o n d s — A c t of March 3, 1865, first series
28, 048, 800
Registered bonds—-A^ct of March 3, 1865, second s e r i e s . . . . . . . .
10,'312, 500
Registered b o n d s — A c t of March 3, 1865, third series . ,
•
20, 000
Total
...
340, 675, 000
Mi.ISsing impressions.
Date.
1864, Sept. 13.
1866.,
1867..
tsD
Designation and n a m e of b a n k .
First National Bank, Peru, 111
First National Bank, Lacon, III
First National Bank, L a Salle, 111
First National Bank, Canton, m
First National Bauk, Canton, 111
F i r s t National Bank, Centreville, I o w a
First Natioual Bank, Milwaukee, AA^'is
First National Bank, Washington, I o w a
Mechanics' National Bank, Chicago, III
Appleton National Bank, Lowell, Ma-s
.'
jNlerchauts' National Bank, Milwaukee, Wis
Sussex National Bank, Newton,. N. J
Mechanics' National Bank, Boston, Mass
National Central Bank, Cherry Valley, N. Y
Importers and T r a d e r s ' N a t i o n a l B a n k , New York, N. Y .
Washington Natioual Bank, Boston, Mass
:
T r e m o n t National Bank, Boston, Mass
Atlantic National Bank, Boston, Mass
Revere National Bank, Boston, Mass.
Tioga National Bank, Owego, N. Y
Lee National Bauk, Lee, Mass
First National B a n k , Kuightstown, I n d
National State Bank. Lafayette, Ind
Salem National B a n k i n g Company, N. J
Mechanics and F a r m e r s ' National Bank, Albany, N. Y . . .
Savanuah National Bank, Savannah, G a
Pacific National Bank, N e w York, N. Y
Chicopee National Bank, Springfield, Mass
Natioual Union Bank, Kinderhook, N. Y
Norwalk National Bank, Norwalk, Ohio
Metacomet National Bank, Fall River, Mass
National B a n k of Republic, New York, N. Y
Third National Bank, Baltimore, Md
Third National Bank, Baltimore, Md
AVashiugton Natioual Bank, Westerly, R. I
Mechanics' National Bank, Newark, N. J
Peoples' National Bank, Pittsburg, P a
Rockport National Bank, Rockport, Mass
N e w a r k City National Bank, Newai-k, N. J
National City Bank, L y n n , Mass
Fii'at National Bank, Jersey City, N. J
^late.
5
5
5
5
5
5
5
5
10
5
5
5
5
10
10
5
5
5
5
5
5
5
'5
5
5
5
5
5
5
5
5
.5
5
5
5
to
10
10
5
5
5
5
5
5
5
5
10
5
5
5
5
10
10
.5
5
5
5
5
.,5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
10
10
10
B a n k number.
5
5
5
5
5
5
5
5
20
5
5
5
5
10
10
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
10
20
20
100'
100
100
1
12011962
1144
114.5
2000
2327
343
900
3000
993
1.565
2553
188
3835
7904
3466
8000
1422
905
3601
419
1
1500
1733.
1999
500
37671
2300
10064
646
6152
6167
660
1
4840.
741
21.3
121 to 150
671 to 750
T r e a s u r y number.
18565
894600
211586
996281'
996282
45134
817016
834067
149179
310144
463539
404244
493897
507843
66796 to.66825
19609 to 19688
$20
20
20
20
20
20
20
20
50
20
20
20
20
40
40
20
20
20
20
20
20
20
20
20
20
20
20
20
20
- 20
20
20
20
20
20
40
50
50
150
4,500
12, 000
17, 560
REPORT OF THE SECRETARY OF THE TREASURY.
25
R E P O R T OF T H E F I R S T COMPTROLLER.
TREASURY D E P A R T M E N T , F I R S T COMPTROLLER'S OFFFCE,
Washington, November 14, 1867.
S I R : The Comptroller-respectfully presents the following summary of the
business of his ofiice during the fiscal year terpainating June 30, 1867:
The warrants for covering money into the treasury
numbered 8,548, representing the aggregate sum of.. $1,131, 060, 920 56
Counter-warrants, for repayments.
45, 715, 162 01
Total receipts
The warrants upon the treasury examined and entered
upon the books of the ofiice were in number' 30,776,
and were for the payment of the aggregate sum of
(including the sum of $45, 715, 162 01, repaid into
the treasury upon counter-Avarrants)
Showing an excess of receipts over disbursements of
1,176,776,082 57
1, 138, 794, 817 28
37, 981, 265 29
The appropriation warrants numbered 140, and the transfer warrants 10.
whole number of warrants was 40,814.
The
The revenues of the government may be stated in brief as follows:
From customs
,
F\om internal taxes
From lands
From miscellaneous sources, the larger portion of which
* arises out of the issues and redemptions of the public
debt, in its various forms
From repayments into the treasury of money drawn but
not expended, Avhich necessarily enter into the accounts
$176, 417, 810 88
266, 027, 537 43
1, 163, 575 76
687, 451, 996 49
45, 715, 162 01
1,176,776,082 57
The accounts examined, revised, and certified to the Register by the Comptroller embrace the following, received from the First and Fifth Auditoi'S and
the Commissioner of the General Land Ofiice, viz:
Judiciary.-^-'EimhvdiQmg accounts of United States marshals for their
fees and expenses of United States courts, of United States district
attorneys, and of clerks and commissioners of United States courts -. 1, 056
Fublic debt.—^Embracing accounts for the redemption of United States
stock and notes, interest on the public debt. United States Treasurer's accounts. United States assistant treasurer's accounts, and all
matters pertinent thereto
2, 318
Mint and branches.—Embracing accounts of gold and silver bullion, of
expenses, repairs, salaries of employes, &;c., bee
61
Fiiblic printing.—Embracing accounts for the public printing, for binding, and for paper
63
Territorial printing.—Embracing accounts of paper, printing, and binding laws of territorial legislatures
»
35
Congressional.—Embracing accounts for contingent ex:penses of the
Senate and House of Representatives
57
Land.—Embracing accounts of registers and receivers of land offices,
surveyors general and their deputies, and of lands erroneously sold..
1,143
26
REPORT OF THE SECRETARY OF THE TREASURY.
Steamboat inspectors.—Salaries and incidental expenses —»
460
Froperty lost.—In military service..:
185
Diplomatic and consular.—Embracing accounts arising from our intercourse with foreign nations, expenses of consuls for sick and disabled
American seamen, and of our commercial agents in foreign countries 1, 586
Accounts of collectors of internal revenue.
.*
2, 126
Accounts of inspectors and special agents of internal revenue,
1, 719
Accounts for repayment of taxes erroneously assessed
48 .
Accounts of assessors of internal revenue
1, 078
Accounts for draAvback of internal revenue
4, 015
MisceUaneous.—Embracing accounts of disbursing agents for contingent expenses of the executive departments and public offices at
Washington; salaries of judges and officers of United States courts;,
informers' shares of penalties under internal revenue laAvs, &c., & c . . 2, 459
Letters written on official business
^
7, 513
Receipts of collectors of internal revenue examined, registered, and
filed1
3,728
Requisitions of collectors of internal revenue examined aud reported on 2,611
Requisitions of United States marshals examined and reported o n —
192
Requisitions for diplomatic and consular expenses
613
Under the detailed report of the finances, and of the transactions of the department, made b y t h e Secretary to Congress, a fuller report of the business of
this office is scarcely desirable, as it must necessarily, in a measure, repeat the
statements of the Secretary, and in other respects be of small public utility. :.
" . The Comptroller hopes that the recommendation heretofore made by the Secretary to Congress relative to an increase in the compensation of the gentlemen
employed in the department will receive the favorable consideration of that body.
The preceding statement of the business transacted in this office during the
last fiscal year Avill convey but a slight impression of its, magnitude and importance to persons not familiar Avith its details, and but, a faint idea of the labors
and responsibilities of the gentlemen employed in the offxce.
The examination and entry of the appropriation Avarrants on the books of the
office, though these v/ere but one hundred and forty in number, required a careful study and critical examination of every appropriation made by Congress,
and, in fact, of almost every act passed; and the subject of transfer warrants
sometimes involved the preliminary inquiry whether the transfer could be made,
and at other times a discharge of the unpleasant duty of refusing to authorize
it, though asked by the head of a department.
And when a Avarrant upon the treasury is presented, an examination and
decision whether it is authorized by law, and AAdiether an appropriation to meet
it exists, must be made. Many of these warrants contain drafts upon a variety
of appropriations, so that the number of warrants drawn is small compared with
the number of drafts upon the treasury embraced in them, and each of these
drafts must have the same careful examination as a warrant drawn against a
single appropriation requires.
"^
' Many of the accounts examined are accompanied by hundreds and thousands
of vouchers, each requiring a critical examination of its form, its substance, and
its legality. In one class of cases the number of accounts examined and certified was forty-eight, yet these forty-eight accounts included over thirty-five
hundred separate and distinct claims of that number of persons.
The judiciary' accounts include not only the fees of the several officers paid
from the judiciary fund, but also the disbursements by marshals and. others to
Avitnesses and jurors, and for other expenses of the courts, and the examination
of these accounts requires a thorough knoAvledge of the fee bill and of the subjects of expenditure in the administration of justice, and also a general knowl-
REPORT OF THE SECRETARY OF THE TREASURY.
27
edge of the laAvs under which the various courts are organized, and of the powers
of courts, marshals, commissioners, &c.
The public debt accoimts include payments of the principal and of the interest, v/hether of registered or coupon bonds, and notes, and embraces an almost
innumerable list of items.
The mint accounts require a careful and accurate computation ofthe value of
the gold and silver bullion received, and of their product in coin, so as to verify
the accuracy or detect errors, if any, of the accounts rendered of the coinage.
They also include the expenditures for salaries, repairs, &c.
Diplomatic and consular accounts require an accurate knowledge of the laws
of. Congress on these subjects, and especially of those laAvs concerning the
expenditure of money, and of the powers and duties of ministers and consuls
in that respect,
The internal revenue accounts, more numerous than any other class, demand
the examinatiou not only of a large number of accounts, but also of innumerable items and vouchers, and the decision of a great variety of questions, resquiring of the clerks a careful study of those parts of-the revenue laws connected
with the subject of accounts, and with the duties and responsibilities of revenue
officers.
Other accounts examined required great care, accuracy, and intelligence ; and
the exarhination of numerous requisitions imposed the duty of deciding whether
appropriations existed to meet them, and whether the advances ought or ought
not to be made.
l i has also been a duty, often unpleasant and trying to both the Comptroller
and his clerks, to interpose to prevent improp.er and illegal expenditures.
The increase of the business of the office may in a measure, but not wholly,
be gathered from a comparison of that of the fiscal year ending June 30, 1861,
Avith that of the last fiscal year:
.
The number of warrants issued during 1861, was
..
17,187
The number of warrants issued during 1867, was. ^
40,814
T h e number of accounts revised and certified, 1861
7,998
The number of accounts revised and certified, 1867
,
18,409
The total receipts during 1861, Avere.
,
$83,206,693 54
The total, during 1867, exclusive of repayments.
$1,131,060,920 56
The disbursements during 1861 were
' $84,578,834 47
, The disbursements during 1867, exclusive of repayments.. $1,093,079,655 27
The number of clerks authorized during 1861 was nineteen; and during
1867, tAventy-four. I t is proper to say, however, that during the past year the
number employed averaged thirty males and ten females, making a total of
forty. While the force of the office is but double that allowed in 1861, the
actual labor performed is more than fourfolql that of the former year, and its
magnitude and importance has increased in a still greater ratio.
It will be quite evident to any one who may look into the matter, that the
business of*the office cannot decrease for many years to come, and not materially
until the present large public debt shall in a measure disappear. Under such
circumstances the temporary employment of clerks, Avith uncertain and variable
appropriations for their payment, is not so Avell calculated to secure efficiency,
as a permanent employment with more liberal compensation.
I respectfully recommend that the Comptroller be authorized to employ such
clerks as-may be found necessary, no.t exceeding forty male and eight-female
clerks ; and that he also be authorized to employ an assistant messenger.
' Inasmuch as this office supervises the work of other offices, and its decisions
are in the main final, the, Comp troller thinks the clerks should be chiefly of the
higher classes, and the compensation such as may secure character and ability,
and induce persons possessing such qualities to remain in the office ; and especi
28
REPORT OF THE SECRETARY OF THE TREASURY.
ally should those of long, faithful, and valuable services be more liberally remunerated than they are now.
The present rates of compensation to the clerks of this office were fixed during
1853, and were,at that time of nearly, perhaps altogether, double their present
value.
Respectfully submitted :
n , W . T A Y L E R , Comptroller,
The SECRETARY OF THE TREASURY.
R E P O R T OF T H E SECOND COMPTROLLER.
TREASURY
DEPARTMENT,
Second Comptroller's Office, October, 1867.
SIR : I have the honor to submit for your consideration a detailed statement
of the operations of this bureau for the fiscal year ending June 30, 1867.
In order to exhibit as clearly as possible the condition of the business of the
office, and to show how nearly the work of the several auditing bureaus, which
is revised in this, has been completed, the number of accounts, &c., which have
been received, as well as those which have been finally adjusted, is given.
The aggregate number of accounts of disbursing officers and agents received
during the year, from the Second, Third, and Fourth Auditors, and also those
revised in this office, is as follows : ,
Received. Passed.
From the Second Auditor for 1867
3, 307
2, 944
From the Third Auditor for 1867
,
9, 350
9, 46o
l \ o m the Fourth Auditor for 1867
528
531
Total
;
13, 185
12, 935
The above gives only the accounts proper, not including the many cases
wliich are referred for decision, nor the miscellaneous claims against the government which are settled in this bureau.
The folloAving tabular statement exhibits iri detail the number of each class
of the accounts received and revised, and the amounts involved:
FROM SECOND AUDITOR.
Class.
Collecting, organizing, and drilling volunteers.
Contingent expenses War Department
Indian
Military Asylum
Medical
Ordnance and ordnance stores
Paymasters
Recruiting
Total from Second Auditor
Received.
Passed. Amount iuvoh^ed.
328
97
533
2
413
252
283
399
308
97
531
2
420
260
976
350
'$24,413,840
254,400
4,250,704
1,981
13,332,566
9,113,332
124,064,877
1,328,010
3,307
2,944
176,759,710
REPORT OP THE SECRETARY OF THE TREASURY.
29.
FROM TmRD AUDITOR, 1867.
Class.
Received.
Army pensions
'
Engineering
Oregon and Washington war claims
Quartermasters
'.-..
Subsistence
State claims
Lost horses
Bureau of Refugees, Freedmen and Abandoned
Lands
Signal corps . . .
Amount involved.
2,645
35
1,016
99
117
3,930
2,828
21
1,423
1,423
$6,719,360
15,186,145
28,975
1,003,37], 568
40, 029, 672
11,165,658
• 149,318
25
3
25
1
1,087,159
20, 037
9,460
1,077,757,892
J, 025
95
83
4,016
Total from Third Auditor
Passed.
• 9, 350
FROM FOURTH AUDITOR, 1867.
Class.
Received.
Navy agents
Navy paymasters
Marine corps
Navy yard paymasters
Marine corps quartermasters
Navy pension agents
42
352
8
62
1
63
38
358
7
76
2
50
$45,297,818
19, 035,963
706,508
50, 362,973
97,666
152,245
528
531
115,653,173
Total from Fourth Auditor
Passed.
Amount involved.
Certificate accounts,
FROM SECOND AUDITOR, 1867.
___
a
^
Received.
Class.
Surgeons' contract
Soldiers' bounty . . .
Total from Second Auditor
Passed. Amount involved.
837
61,261
, 837
62,803•
$82,744
11,475,287
62,098
63,640
11,558,031
Passed.
Amount involved.
FROM FOURTH AUDITOR, 1867.
Received.
Class.
Sailors' pay list .
...
Prize money list..Prize list
Total from Fourth Auditor
.
...
.
3,458
12,217
112
3,487
12,193
163
• $579,101
1,861,928
15,787
15,843
2,441,029
30
REPORT OF THE SECRETARY OF THE TREASURY,
For the purpose of comparing the amount of labor performed during the present year with that done during the preceding year, the Avork done during the
latter period is brought forward, as folloAVS :
The aggregate number of accounts received from the Second, Third, and
Fourth Auditors, and finally adjusted in this office, during the fiscal years of
186G and 1867, is—
For the year ending June 30, 1866
•. . .
8, 737
For the year ending June 30, 1867
"
12, 935
Distributed as follows :
'
From the Second Auditor in 1866
2, 550
F'rom the Third Auditor in. 1866
5, 798
From the F'ourth Auditor in 1866
. . . . , ...,.'
389
Total in 1866
From the Second Auditor in 1867
From the Third Auditor in 1867
From the Fourth Auditor in 1867
,
8, 737
\
. Total in "l867 . . . -.
2, 944
9, 460
531
12, 935
The aggregate number of certificate accounts received from the Second and
Fourth Auditors for the present year is—
From the Second Auditor for arrears of pay and bounty due deceased
and discharged soldiers for the year ending June 30, 1867
61, 261
From Second Auditor for salaries of contract surgeons.
837
F'^rom P^urth Auditor for officers' and sailors' pay
3, 458
P'rom Fourth Auditor for prize money
12, 217
F'rom P'ourth Auditor for prize lists
112
Total certificate accounts received in 1867
77, 885
The number of certificate accounts revised in this office during the fiscal year
of 1866 and 1867 is—
P^or the year ending June 30, 1866
107, 571
. Thus:
From the Second Auditor in 1866.
. 77, 184
From the Second Auditor in 1866
4, 731
From the Fourth Auditor in 1866
•
25,656
Total certificate accounts passed in 1866
From the Second Auditor in 1867
From the Second Auditor in 1867
From the Fourth Auditor in 1867
Total certificate accounts passed in 1867
107, 561
62, 803
837
15, 843
. .•.. • 79, 483
ShoAving an excess of 1,598 certificate accounts revised over those received
in 1867 ; the difference being accounts whieh remained on hand at the close of
the fiscal year of 1866.
The entire number of prizes received for distribution in 1867 is 112.
REPORT OF THE SECRETARY OF THE TREASURY.
31
The number of prizes adjudicated and prepared for distribution for the fiscal
years 1866 and 1867 is—
F'or the year ending June 30, 1866
;.
226
l ^ r the year ending June 30, 1867
163
showing an excess of prizes adjusted in 1867 over those received of 5 1 ; the
difierence being the prizes remaining on hand at the close of 1866.
The aggregate amounts invoh^ed in the settlements of 1866 and 1867 is as
follows :
For the year ending June 30, 1866
$814, 805, 101
. For the year ending June 30, 1867
1, 384, 169, 835
The number of requisitions upon the Secretary of the Treasury, examined,
countersigned, and recorded, for the years 1866 and 1867, is" as follows :
For the year ending June 30, 1866
9, 482
For the year ending June 30, 1867
10, 956
Thus for 1866:
'
Interior Department, 1866—
Pay or advance requisitions;
Refunding requisitions
.
1, 538
94
Total Interior Department for 1866«
War Department, 1866—
Pay or "advance requisitions
Refunding requisitions
.-.
....
•
3, 701
764
„
Total War Department for 1866
; 4, 465
Navy Department, 1866—
Pay or advance requisitions
Refunding requisitions
;
2, 367
1, 018
Total Navy Department for 1866
Interior Department, 1867—
Pay or advance requisitions
Refunding requisitions
,
3, 385
c
2,244
125
Total Interior Department for 1867
War Department, 1867—
Pay or advance requisitions
Refunding requisitions
Total War Department for 1867
Navy Department, 1867—
Pay or advance requisitions
Refunding requisitions
Total Navy Department f ^ \ S 6 7
1, 632
2, 369
-
,.'
5, 269
729
5, 998
1, 713
876
2, 589
32
, REPORT OF THE SECRETARY OF THE TREASURY.
The number of official letters written and recorded in the years 1866 and
1867 is as follows :
For the'year ending June 30, 1866
2, 704
For the year ending June 30,1867
2, 404
The number of pages of letter-book occupied in recording official letters during 1866 and 1867 is—
For the year ending June 30, 1866
949
For the year ending June 30, 1867
1
854
I n addition to this amount of official correspondence, a. very large number
of cases is referred to this office, upon Avhich decisions are.made in each case.
The number of such cases,received and decided during the years 1866 and
1867 is—
For the year ending June 30, 1866
„
,. 7, 554
For the year ending June 30, 1867
2, 731
Miscellaneous claims.
Many of these are for large amounts, and important questions of law are involved in their decision. As each may become a precedent, governing subsequent settlements of a like kind, their adjustment requires the exercise of sound
discretion and judgment, and a thorough knowledge of the legal principles entering into tlieir settlement, and frequently involves elaborate reports, in which
the evidence and the law are fully discussed.
The number of these miscellaneous claims during the fiscal year 1867 is 273.
The number of contracts filed and recorded is—
For the year ending June 30, 1866
• 2, 649
P'or the year ending June 30, 1867
2, 468
The number of bonds of disbursing officers received andfiledis—
For the year ending June 30, 1866
146
For the year ending June 30, 1867
406
The number of charter-partiesfiledis—
For the year ending June 30, 1866
,
140
For the year ending June 30, 1867
189
The number of pensioners whose names have been recorded, on reports
received from the Commissioner of Pensions, is—
For the year ending June 30, 1866
54, 120
P^r the year ending June 30, 1867
79, 871
In the work of examining the accounts passed by this office 125,615 musterrolls were revised, and 1,620,156 individual vouchers were examined and the
necessary computations made.
The average number of clerks engaged in this office during the fiscal year is
96, including ladies, employed chiefly as copyists. The number of clerks in
the Second, Third, and P'^ourth Auditor's offices, the Pension Office, and the Indian Office, engaged on accounts which are revised in this office is 349, arranged
as follows:
In the Second Auditor's office
139
In the Third Auditor's office
151
In the Fourth Auditor's office
»
37
In the Pension Office
' . . . : . . . .^
.18
In the Indian Office
f\........:.
,
4
Total
349
REPORT OF THE SECRETARY OF THE TREASURY.
33
The mere enumeration of'accounts received and adjusted, hoAvever, can give
but little idea of the actual labor performed. Questions arise in the adjustment
of claims, (many of which involve large sums,) requiring, on the part of those
intrusted with their settlement, a thorough knowledge of the rules and regulations for the army and navy affecting such settlements, of the acts of Congress
relating thereto, and of the precedents and regulations of this bureau, as applied from the date of its organization to the present time.
Respectfully submitted:
J . M. BRODHEAD,
Comptroller.
Hon.
HUGH MCCULLOCH,
Secretary of the Treasury.
3T
34
REPORT OF THE SECRETARY OF THE TREASURY.
REPORT OF THE COMMISSIONER OF CUSTOMS.
T R E A S U R Y :D EPA RTMENT,
Office of Commissioner of Custoins, October 15, 1867.
SIR : I have the honor to present you my annual report :
In the accounting branch of this bureau the number of customs accounts received for acljustment during the fiscal year ending June 30, was
4,449
Number adjusted
4,278
Number returned to First Auditor
48
Number of estimates received
2,288
Number of requisitions druAvn
2,256
Number of returns received and examined
:...
5,262
Number of letters received
1
5,143
Number of letters Avritten
13,430
Amount of requisitions made
:
$15,210,529 94
In the branch of captured and abandoned property and internal and coastAvise
intercourse the number pf accounts received was as follows
107
Number passed
126
Number returned to the Auditor
27
Number of letters received.
420
Number of letters recorded
:
522
Number of letters written.'
'
512
Number of requisitions drawn
,
103
Amount of requisitions made
: . $3,430,867 48
It will be ob?erved that the number of accounts is small,.but the amounts as
shoAvn by the requisitions very large. They are of a most perplexing character,
and involve great labor and careful investigation.
In my last annual report I spoke of the perplexity experienced by this office,
calling for patience as well as care, OAving to the inexperience of most of the
customs officers in the States lately in rebellion, and the difficulty of getting
those sufficiently acquainted Avith business generally to^ acquire a knowledge of
the rcA^enue laws and the duties of their respective offices. This perplexity has
been considerably lessened by one year's experience, but has by no means wholly
ceased. Tlie accounts of some of the officers in those States have been in great
confusion, but order is gradually coming out of chaos. Another source of embarrassment A\diich then existed and Avas mentioned in my last report, namely,
the absence in some parts of those States of the proper law officers and courts
Avhereby the revenue laAvs could be enforced, has been in a great measure
removed by the resumption by the judicial officers of their respective duties.
I feel it my duty to call your attention to the fact that the compensation
allowed by law to some of the collectors and other officers of customs in most
of the States lately in rebellion is wholly inadequate to pay for the services of
men competent to perform the duties of those offices ;• and the same remark ^
may be made in regard to the compensation alloAved by law to some officers of
customs in other States. The salaries of these officers were fixed Avhen a very
diflferent scale of prices for labor, rent, provisions, and clothing prevailed than
(that which now rules the market^ in other Avords, when money was Avorth very
much more than it now is, and would command a very large share more of the
necessaries of life, especially that money or currency in Avhich officers of the
government, except foreign-ministers and consuls, are paid. In some instances
it has been impossible to obtain the services of competent men for the compensation allowed by laAv, and resort has been had to the plan of conferring double
appointments and compensations, though the duties performed are those belong
REPORT OF THE SECRETARY OF TIIE TREASURY.
35
ing to a single office only—a practice only justifiable upon the ground of absolute necessity. It has become necessary that the laws relating to the compensation of customs officers should be revised ; and I shall have the honor of
submitting a bill for that purpose to you, to be submitted to Congress should it
meet your approbation.
If it becomes me to speak of the officers of customs, T have great pleasure
in saying that, Avith some exceptions, I can bear testimony of their competency,
fidelity, promptitude, and earnestneS'S in perf irming the duties of their respective
offices; and on the part of collectors, of requiring this of those under their
supervision. As a general rule, I doubt Avhether the revenue laAvs were ever
more rigidly enforced, and their duties more faithfully and efficiently.performed
by the customs officers than thisy have been for the last two or three years.
Most of the collectors have had several years' experience in their several positions, which is no less necessary and important to the proper discharge of their
duties than it is in other branches of busine.ss, professions, trades, agriculture,
or the arts—an idea quite at A^ariance with the popular one, which is, that anybody can perform the duties of any. office, even without experience or training.
Smuggling, the prevention of which is assigned to this offi*ce, has been less
successful during the past year than it has been heretofore, since our high tar.fi"
of duties upon foreign importations'so strongly tempted the cupidity of the smuggler. It has only been repressed, however, by constant, unremitted \ngilance on
the part of customs officers and the special agents who have been necessarily
employed to watch and counteract the smuggler, detect, his operations, seize him
and his smuggled goods, and prosecute the cases in court. The moment this
vigilance is relaxed, or the sentinels set to watch the operations of contrabandists
withdraAvn, that moment Avould be seen, of felt, the same activity among those
who prefer unlawful to lawful employment and gains, as existed before they
were so closely watched, and so relentlessly pursued, arrested, and prosecuted.
They are only intimidated, not annihilated; their name is legion, and they swarm
along the whole frontier.
Special agents and detectives, acting under my instructions, have, during the
past year, been very successful in ferreting out and bringing to light case's of
smuggling which had been successfully accomplished one, two, and, in some in^stances, three years before—among these some large operations—in all of which
the evil doers have been compelled to disgorge not only their ill-gotten gains,
but in some cases large sums besides. Detection, in these instances, has come
upon them Avith chilling surprise. They had flattered themselves that time had
obliterated their tracks, and that their large profits Avere secure in their vaults,
or as investments in other operations; but to be suddenly and unexpectedly confronted by an officer ofthe law, in their fancied security, and compelled either
to *' own up," and compromise as best they could, or be bound over to court,
was such *'a change of the spirit of their dreams " as they had not calculated on.
Those who have thus been overtaken are not likely to re-engage in similar illegal
transactions. Many a wholesome lesson of this kind has been inflicted during
the past year, to the great benefit of the public treasury. Bnt smuggling has not
ceased; it has sought other and more devious roads than those heretofore travelled, and is carried on in a more systematic way "by those who undertake it on
a larger scale, and with corresponding capital. I have reason to believe that
extensive combinations have been formed by men in this country and iu Europe,
who have large means • at command, to run foreign goods into this countVy
without the payment of duties. Indeed, those combinations have existed for
some time past, and they have probably been, to a considerable extent, successful in their operations.
The facilities for smuggling afi'orded by ;the gieaticxtent of our frontier, and
its peculiar and varied nature, have been fully portrayed in former reports.
,They are apparent to the most casual observer,; but no one can fully realize
36
REPORT OF THE SECRETARY OF THE TREASURY.
them who has never travelled along our northern boundary line from Eastport,
lyiaine, to Port Angeles, Washingtou Territory, a distance of from three to four
thousand miles, or who has never attempted to stop blockade-running along our.
southern coast. But perhaps, after all, the port of NCAV York—a labyrinthine
world of itself—affi^rds as great, if not greater, facilities for defrauding the
revenue, by evading payment of duties, as any other locality; and I have reason
to believe that the most of what is done there is done on a large scale.
Tt has been found ineffectual to rely upon the ordinary officers of customs for
the prevention of smuggling—to ferret out, pursue, arrest, and bring to justice
the!?e violators of the laws, to procure the necessary testimony to convict them—
in short, to enforce the law and its penalties upon them, to do which often
requires months of labor, hutidreds of miles of travel, and a considerable expenditure of money. This cannot be done by ordinary customs officers, Avhose
duties require them to be daily on duty at the same place. Even collectors are
unable to give the time and attention necessary to perform this peculiar work—
a work requiring special aptitudes for its successful accomplishment which few
collectors, and few men, possess.. I have, therefore, been compelled, by necessity-, to ask for the appointment of and to employ special agents, assistant agents,
and inspectors, Avhose labors haA^e been arduous, incessant, and highly successful. True, they are stimulated by the hope-of pecuniary reward, namely, the
share allowed by law to the informer, out of all fines, penalties, and forfeitures;
but who is not stimulated by the hope of gain ? Who can be expected to work
for the public night and day, in hot weather and in cold, in fair weather and in
foul, often exposed to its inclemencies for many days and nights at a tirae, for
the mere pleasure or honor of serving the government?
Tho'employment of this force has* been somewhat expensive; but the table
here presented Avill show that their employment has been profitable to the government, as comparing receipts and expenditures. They have caused much more
to be paid into the treasury than the payment of their expenses has taken out
of it. But besides what has been paid into the treasury through their instrumentality, they have been the means of large amounts of duties being paid which
would not.have been, but for their vigor and vigilance in detecting, pursuing,
arresting, prosecuting, and causing to be punished, those violators of the laws.
Wherever they have operated they have given the shmggler neither peace nor
rest.
You Avill observe that this table does not show the money paid into the treasury as compromises and compositions, Avhere no merchandise has been seized,
Avhich amounts to a large simi, not less, probably, than $200,000.
You will note that the labors of those Avho have been employed in the preA^entive service, under my instructions, haA'e been exclusively upon terra firma;
I have control of no means Avhatever of pursuing smugglers on the water. The
revenue cutters, Avhose object, in part, at least, it is presumed, is to perform this
serAnce, are in no degree under my control. That many of these cutters have
done, any thing to prevent smuggling, I presume will not be claimed by their
ofiicers, not from want of inclination, perhaps, to render service, but from their
Utter unfitness. The vessels, or steamers, used as revenue cutters are altogether
too large for the service. They can be seen afar off by the small craft, by means
of winch smuggling on the coast is done, and long ere the cutters can descry the
latter they have taken shelter behind some island, run into some inlet, bayou,
or river, within ten miles of Avliich, perhaps, the cutters cannot approach. What
is needed, .in place of the.se large and very expensiA'-e steamers, is small, lightdraught boats, that have speed enough to overhaul any water craft, and which
will require not more than five hands to man them. With such crafts, smuggling
along the coast may be prevented ; with those now in the service, never. Economy and efficiency both, I think, require that the prei?eva boats, with a few exceptions, should be replaced by such a^i 1 have indicated. ' Large boats, such as the
37
REPORT OF THE SECRETARY OF THE TREASURY.
Mahoning, at Portland, should be retained at some ports to render service to ships
in distress; but for the purpose of preventing smuggling they are of little use.
In some localities on the lakes, small, light-draught, fast boats would be eminently useful; and especially would they be on the St. Lawrence, the Detroit,
tiie Huron, and the St. Mary's rivers, where nothing but these can prevent
illegal traffic being carried on almost ad libitum. •
Statement shovnng the estimated value of seizures made in the various collection
districts of the United States, during the fiscal year ending June 30, 1867 ;
also the additional expense incurred thereby.
Estimated
value.
District.
RaDQ:OX
Cham plain
Dunkirk
Genesee
New York
Niagara
Oswegatchie
Oswego
S a g Harbor . . •.
Bridgetown
Burlington
Great EP'J'" HarV)or
Little EP'P' Harbor
Newark
P e r t h Amboy
$3,281.00
2,5:-59 00
55 58
33 70
.
Bath
Belfast . . .
,
Frenchman's bay
Keuuebuidc
. .
Machias
Passainao noddy
-Castine
P o r t l a n d and F a l m o u t h
Saco
Waldoborough
Wiscasset
York
Portsmonth, N. H
Vermont
Bristol and \Yar;en
Newport . - - . .
Providence
Fairfield
Midd letovvn '.....
New Haven
New L o n d o n
Stonino'ton , .
Barnstable
Bos ton and Charlestown
Ede'artown
F a l l River
Gloncester
•
.
Marblehead
Nantucket
New Bedford
NewbnrvDort
Plymouth
.
Salem and Beverlv
Buffalo Creek
.
.
..
-
••$4, 527 34
12
18
7.64
1,766
1.2,287
248
389
- .
. . .
3, 942
8,680
16,125
15,626
.
".
85
54
00
27
38
92
82
25
50
S6
92
.'
15,400 00
15 00
3,764 .36
56,984 08
2, 676 50
7,680 00
3,200 00
912 .50
130 00
135 05
112 .50
^
.
:
.:.
'
:..
'
....*•
• 303 00
4 1 , 9 5 4 49
•.
4,759 30
3,845 75
.
.
. .
.
286 00
25 00
f^
..
.
2,131 02
,
563 25
'
5,433 00
147 96
.
.
.
•.
/.
14,213
12,725
21,990
96
4, 807
731,070
15,557
18,274
. 2,869
40
40
20
63
48
35
08
22
00
...
Additional
expense.
:
•...
..
271 48
11,709 16
2,737 50
5,195 50
;^188 50
118 00
38
REPORT OF THE SECRETARY OF THE TREASURY.
Statement showing the estimated value of seizures, h^c.—Continued.
District.
Philadelphia, Penn.
Erie, Penn
Delavyare. . : - .
Georgetown, D. C
Annapolis
•Baltimore
Easton
Alexandria
C herrystone
Ricbmond
Norfolk and Portsmouth
Petersburg
Tappahannock
York town
Beanfort
Pamlico
'
Albemarle
Wilmington
Beaufort
Charleston
Georgetown
Brunswick, Ga., (no report.).
Savannah, Ga
St. Mary's, Ga
Mobile, Ala
•..
Pearl River, Miss
Natchez, Miss
Vicksburg, Miss
New Orleans, La
Appalachicola, Fla.
Feri.iandina, Fla
• Key VVest, Fla
Pensacola, Fla
St. Augustine, Fla
St. John's, Fla
St. Maik's, Fla
'
Brazos de Santiago, Texas...
Saluria, Texas, (no report.)..
Texas, Texas
Paso del Norte, Texas
Cuyahoga, Ohio
Miami, Ohio
Sandusky, Ohio
Detroit, Mich
Port Huron, Mich
Michilimackinac, Mich....
Michigan, Mich
Chicago, 111
Milwaukee, Wis
-.
Minnesota
..'.
San Francisco, Cal
Oregon, (no repoi t.)
Pugei's Sound, Wash. T e r . . .
Montana and Idaho
Special agents
Special inspectors
-. -
Estimated
value.
Additional
expense.
114 00
1,198 44
110 00
3,440 59
1,298 17
571 55
8,777 87
317 70
587 48
38 07
187 35
39 39
"iai'oo
218,443
3,710
687
299
39
00
42
04
26 00
178 10
14 94
231 00
198 98
7,850 23
9 00
6 00
95 51
5,460 00
226 56
15,114
4,79i
6,609
5,400
35,252
1,050
139
137,355
59
15
60
00
52
00
30
83
135 50
769 00
7,742 85
264 00
8 50
1,199 83
246 38.
3,511 72
41,401 58
6,840 67 °
1,268, 140 40
116,582 99.
REPORT OF THE SECRETxlRY OF THE TREASURY.
39
The foregoing statement, it will be observed, is somewhat incomplete, as from
many ports no returns of seizures haye been made; but it gives a pretty correct
idea of Avhat has been done during the past year, and the extra expense incurred
in protecting the revenue. In my annual report last year I took occasion to
remark that in putting down smuggling, much depends on the manner of enforcing the laws upon those who are detected, arrested, and brought before the
United States courts; that the mere forfeiture of the goods, or the imposing of
light, trivial fines could never put a stop to this nefarious practice, I am now
glad to believe that the courts, generally, before whom these offenders .are
brought take the same view of the matter, and that it is only in exceptional
cases that the convicted smuggler will find the court disposed to deal leniently
with him. This will greatly aid the labors of the officers whose duty it is to
protect the revenue.
By the act of 2d March, 1799, he Avho gives inforraation upon which forfeitures are made for violations of the revenue laws is entitled to one-fourth of
the amount of such forfeitures, after deducting the necessary expenses. It has
been by means of this incentive that so large an amount of smuggled goods
have been seized during the past 3^ear; withdraAV it, and smuggling Avill become
not only a highly profitable business, but one that may be prosecuted with
comparatively little risk. It is this hope of gain thus held out Avhich induces
the. inhabitants, farmers and others, along the frontier, to give information to
special agents and other officers of customs of smuggling going on near.them,
or Avhich is intended to be effected. They give this information invariably
under an assurance that their names are not to be made known, otherwise their
property, if not their liA'es, would be in peril.' Withdraw this inducement, and
their lips Avould be sealed and the smuggler secure.
I make these remarks because the act of March 2, 1867, does, in part, and
to a very great extent, withdraw this inducement, and if it shall remain in
force will greatly embarrass the preventive and protectiv^e operations of the
customs (officers. I.most earnestly, therefore, recommend that Congress be asked
to repeal said act, or so much of it at least, as materially changes the act of
1799, which has long proved so. beneficial and justified the wisdom of its
authors.
The transfer to this office, from the Secretary's, of an. important branch of
business, that relating to the warehousing of goods and keeping the warehouse
accounts, creates the necessity of having six additional clerks. Of these, two
should be of the fourth class and four of the third class.
I have respectfully to ask fbr a reclassification of the clerks of this bureau,
and for an assistant messenger. This, you are aAvare, is one of the three revising
bureaus. All accounts relating to revenue from customs, or Avhich haA^e to be
paid out of appropriations to pay the expense of collecting revenue from customs, which include customs accounts proper, marine hospital accounts, lighthouse accounts, accounts for the building and repair of custom-houses, and
revenue-cutter accounts, after being audited by the First Auditor, are revised
(and corrected if necessary) by this office; and it is a singular anomaly in official business that clerks of the first and second classes in this office revise and
correct accounts which have gone through the hands of clerks of the third class
in the P^irst Auditor's office. The law now authorizes in this bureau the follOAVing number of clerks, riamely : seven of the first class; nine of the second;
six of the third; and two only of the fourth. I respectfully recommend that
this number may be classified thus, namely : five of the fourth class; eight of
the third ; eight of the second ; and .three of the first.'
Very respectfully, your obedient servant,
N. SARGENT,
Commissioner of Customs.
Hon.
HUGH MCCULLOCH,
Secretary of the Treasury^
^ .
40
REPORT OF T H E SECRETARY OF T H E
TREASURY.
R E P O R T OF T H E F I R S T AUDITOR.
TREASURY D E P A R T M E N T ,
First Auditor's Office, October 22, 1867.
SIR : I have the honor to submit the following report of the operations of
this office for the fiscal year ending June 30,1867 :
Accounts adjusted.
iNumber of
accounts.
Amounts.
RECEIPTS.
$179,776,687
232,912
56,921
1,699,345
• 37,042,213
• 72,799
4,053
Collectors of customs
Collectors under steamboat act
Internal and coastwise.intercourse
..
Captured and abandoned property ,
Mint and assay offices
^
Receipts from fines, penalties, and forfeitures
Seamen's wages forfeited, &c
Total
•
13
20
10
73
01
58
06
2,055
218,884,931 81
1,128
$5,631,272 01
893
1 139,271 30
11
142
138
46
366
654
1,871
2,502,090
796,625
4,276
1,253,593
563,620
DISBURSEMENTS.
«
Collectors as disbursing agents of the treasury
Official emoluments of collectors, naval officers, and surveyors
-.
•..-...
Additional compensation of collectors, naval officers, and
surveyors
,
Excess of deposits for unascertained duties
J.
Debentures, drawbacks, bounties, and allowances
Special examiner of drugs
:
Superintendents of lights, &c
Agents of marine hospitals'
Accounts for duties and fees illegally exacted, fines remitted, judgments satisfied, and net proceeds of unclaimed
merchandise paid
Judiciary accounts
,— :
.'
Redemption of United States stock, Oregon war debt",
Texan indemnity bonds, and treasury notes received in
payment of duties
:
:
Payment of interest on the public debt
Redemption of the seven-thirties treasury notes . . i
Redemption of certificates of indebtedness
Redemption of certificates of temporary loan.
Reimbursement of the Treasurer of the United States for
compound" interest notes, fractional currency, and gold
certificates destroyed by burning
Inspectors of steam vessels for travelling expenses, &c
.
Superintendent of Public Printing
....
Insane Asylum, District of Columbia
Columbia Institution for the Deaf and Dumb.
Designated depositaries for additional compensation
Designated depositaries for contingent expenses.
Construction and repairs of public buildings.
Life-saving stations
-•
Timber agents
."
Contingent expenses of the Senate and House of Representatives, and of the several departments of the government
Mints and assay offices
:.
Territorial accounts
Captured and abandoned property
Salaries of the civil list paid directly from the treasury
Coast survey
78
81
60
87
75
99
292
1,303
160,917 46
'1,392,122 88
52
203
314
23
557
3,498,953 00
140,479,854 30
324,019,414 33
55,137,877 19
109,123,071 94
190
256
87
6
12
3
26
625
24
253,687,181 51
35,493 38"
1,768,500 74
132,793 59
84,422 29
2,842 29
3,804 87
1,572,027 42
17,155 54
2,249 90
388
66
12
72
1,130
27
2,748,287 80
34,896, 026 83
131,131 78
1,699,345 73
445,546 89
498,167 56
41
REPORT OF THE SECRETARY OP THE TREASURY.
Number of
accounts.
Accounts adjusted.
Amounts.
DISBURSEMENTS.—Continued.
Disbursing clerks for paying salaries
^Withdrawals of annlications for natents
.........
Treasurer of the United States for general receipts and expenditures
•-Distribution of fines, penalties, and forfeitures
Commissioner of Public Buildings
Commissioner of Agriculture
Capitol"extension, new dome, and Patent Office building...
Miscellaneous . . . .
313
3
3
32
145
15
17
1,230
10,812
Total
Reports and certificates recorded
:
Letters' written.
,
r
Letters recorded....'
Powers of attorney registered and
filed
....'.•
Acknowledgments of accounts written
Requisitions-answered
Judiciary emolument accounts entered and referred
Total
$6,313,415 84
480 00
1,356,537,616
3,055
300,213
#72,771
373,7.39
32,602,465
36
37
54
96
80
88
2,339,633,571 08
."
•..'--
.:
10, 823
1, 735
1,735
2, 973
7,201
445
429
25,341
T. L. SMITH, Auditor.
Hon. H U G H MCCULLOCH,
Secretary of.the Treasury.
REPORT OF T H E SECOND
AUDITOR.
SECOND AUDITOR'S
OFFICE,
^
T r e a s u r y Departme?it, October 3 1 , 1867.
S I R : I h a v e the honor to submit herewith the a n n u a l report of this office
for the fiscal year ending J u n e 30, 1 8 6 7 .
Statement q f the operations o f the Second Auditor's office d u r i n g the fiscal y e a r
ending J u n e 3 0 , 1 8 6 7 , shoiving the number q f accounts settled, a n d the expenditures embraced therein, a n d in g e n e r a l the other d,uties p c / f a i m n g to the
business of the office ; p r e p a r e d in accordance with instructions f r o m the Secr e t a r y o f the T r e a s u r y .
T h e whole number of accounts settled during t h e year is 68,364, embracing
an expenditure of ;$240,895,086 55, u n d e r the following heads, viz :
PAYMASTERS' DIVISION.
P a y m a s t e r s ' accounts.
' . $ 1 8 0 , 806, 791 41
A m o u n t withheld from p a y of soldiers .of
the volunteer force on account of arms
and accoutrements retained b y them, in
accordance AAdth General Order No. 101
of the W a r Department, dated M a y 30,
1865, and turned over to- Ordnance department
,
1 , 3 4 3 , 2 9 4 81
42
REPORT OF THE SECRETARY OF THE TREASURY.
Amount of fines, forfeitures, &c., for support of the national asylum for disabled
volunteer soldiers, found to have accrued
from all sources, to and including June
30,1867, and turned over to said asylum
Amount paid to treasurer of Soldiers' Plome
for stoppages, fines, &c., against soldiers
of the regular army, as per paymasters'
accounts
$611, 389" 87
40, 000 00
^
ORDNANC^,
MEDICAL,
QUARTEllMASTERS',
NEOUS DIVISION.
$183,041,476 09
AND
MISCELLA-
Ordnance disbursing officers' accounts . . . . $11, 184, 692 45
Ordnance private claims. .
1, 129,.265 14
Medical and hospital disbursing officers'
accounts
10, 172, 725 62
Medical and hospital private claims
222, 202 96
Expended by disbursing officers out of
quartermasters' funds, not chargeable to
said funds, but to war appropriations, on
the books of Second Auditor's office . . . .
86, 567 50
Miscellaneous :
Contingencies of the army
112, 023 72
Supplies, &c., of prisoners of war
6S, 117 18
Secret service fund
29, 500 00
Expenses of the commanding general's
'office
,.
•
19, 179 9:6
Pay and supplies of hundred-days volun-,
teers
°
'
7, 094 81
Medical and surgical history and statistics.
5, 522 06
Copying official reports
^
4, 997 88
Compensation and expenses of commissioners, act of April 19, 1864
3, 716 00Artificial limbs for soldiers and seamen . . . .
1, 475 OO
Purchase of books of tactics
1, 024 75 Contingent expenses of Adjutant Q-eneral's
department
944 05
Supplying arms and munitions of Avar to
.
loyal citizens in revolted States
459 10
Providing for the cornfort of sick and discharged soldiers
400 00
Medals of honor
.'...-...
27 50
Act for relief of Jas. P. Johnson, July 25,
1866
202 50 .
Act for relief of certain musicians and sol• diers at Fort Sumter :
43 00
°
23, 050, 181 18
RECRUITING DIVlSliDN.
Recruiting officers' accounts, regular army
Disbursing officers' accounts uiider the
following appropriations.:
Collecting, organizing, and drilling. . . . . . .
Pay of bounty to volunteers and regulars..
332, 577 58
4, 285, 596 39
8, 794, 786 38
REPORT OF THE SECRETARY OF THE TREASURY.
Draft and substitute fund
Pay of the army
Claims for refundment of money deposited
by recruits
43
$6, 379, 131 03
749 00
98, 597 21
$19,891,437 59
PAY AND BOUNTY DIVISION.
Claims for arrears of pay and bounty to discharged and deceased officers and soldiers 10, 614, 390 31
Amount paid to Soldiers' Home from stoppages and fines adjudged against soldiers
of the regular army, forfeitures ori ac• count of desertion, and moneys belonging
to estates of deceased soldiers unclaimed
for three years ; the same being set apart
for support of said Home .. .."
'.. .
24, 392 47
10,638,782 78
INDIAN DIVISION.
Superintendents and Indian agents' accounts and private
claims
Total expenditures
*
4,273,208 91
240, 895, 086 55
Property accounts examined and adjusted
141, 698
Requisitions registered and posted, 2,401 ; amounting t o . . . . $55, 47, 4219 36
Letters, claims, &c., received, briefed, and registered486, 305
Letters written, recorded, and mailed
478, 477
Certificates from rolls furnished to Paymaster General and
Commissioner of Pensions
....
°
134, 328
Claims for arrears of pay and bounty examined and rejected
27, 236
In addition to the above, various statements and reports have been prepared
and transmitted from the office, as follows :
*
Annual statement of disbursements in the department of Indian affairs for
the fiscal year ending June 30, 1866 ; prepared for Congress.
Annual statement of the recruiting fund ; prepared fpr the Adjutant General
of the army.
Annual statement of the contingencies of the army; prepared in duplicate
for the Secretary of War.
Annual statement of the contingent expenses of this office; transmitted to the
Secretary of the Treasury. _
Annual statement of the clerks and other persons employed in this office during the year 1866, or any part thereof, showing'the amount paid to each on account of salary, with the place of residence, &c., in pursuance of the l l t h
section ofthe act of 26th August, 1842, and resolution of the House of Representatives of the 13th January, 1846 ; transmitted to the Secretary of the
Treasury.
Annual report of balances on the books of this office remaining unaccounted
for more than one year; transmitted to the First Comptroller.
Annual report of balances on the books of this office remaining unaccounted
for more than three years ; transmitted to the P^irst Comptroller.
Monthly reports of the clerks in this office, submitted each month to the Secretary of the Treasury, with a tabular statement showing the amount of busi'ness transacted in the office during the month, and the number of accounts remaining unsettled at the close of the month.
44
REPORT OF THE SECRETARY OF THE TREASURY.
Statement showing the name, place of birth, residence, Avhen appointed, and
annual salary of each person employed in this office on the 30th of September,
1866 ; transmitted to the Register of the Treasury.
To the regular and legitimate labors of the office, increased by the presenta
tion of more than a quarter of a million of clainis under the resolution of July
26, 1866, granting bounty to colored"soldiers and their heirs, and the act of
J u l y 28, 1866, giving additional bounty to the heirs of certain deceased soldiers,
there have been added between eight and nine thousand claims, by soldiers, for
the additional bounty, who have lost their discharges, and several thousand more
from the heirs of soldiers who died in rebel prisons for commutation of rations
ounder the acts of the last session of the 39th Congress.. The office has also
been called upon to make examination of the rolls and report to the Paymaster
General the data from which the claims of discharged soldiers for additionalbounty may be either rejected or paid. A large force of clerks has been detailed for that purpose, and every possible efibrt has been made that could be,
Avithout impairing the efficiency of the office and neglecting its legitimate work,
to furnish replies as speedily as possible, it could not be expected that the
claims of the heirs of deceased soldiers, or of soldiers Avho have lost their discharge?, Avhich have been presented to the office for settlement, should be laid
aside for the purpose of making larger reports to the Paymaster General. As
many men have been and are now engaged in obtaining information from the
rolls, for the purpose of making settlements in this office and reports to the Paymaster General, as experience has proved can be profitably employed. The
rolls are vouchers in paymasters accounts AAdiich are undergoing or awaiting
settlement, and, at the risk of injury, misplacement, or loss, it is necessary to
nse them in the settlement of all claims for bounty and arrears of pay. In the
general movement of the business between this office and the Second Comptroller's, Avhere settlements are revised, there are constantly, upon the average,
twenty thousand rolls at his office with the settlements from this. It will be
apparent that to secure the safety of the rolls and the regular and certain conduct of the business, there must be a limit to the number of clerks that can be
employed in their examination. There has been no lack, either of desire or
effort, to meet the just expectation of the country iri the settlement of these
claims, and the belief is warranted that in one year from this date the settlement of the claims of heirs for additional bounty Avill have been completed. As the
labor upon this class of work d.iminishe3,. the force occupied in ansAvering inquiries from the Paymaster General can be. inci eased and greater expedition ^
given to that branch of business. Up to the first of October, fifty-nine thousand inquiries had accumulated in the office. On that day one hundred and
sixty-six thousand inquiries were sent in, and on the sixteenth of October
seventy thousand more. At the present rate of making replies it Avill require
about two years to report back the information called for, but if the business of
•the office is not increased by future legislation, it is believed that these claims
can be disposed of in the course of eighteen months. These are understood to
be all the claims of this class Avhich have been presented and not paid, and
probably embracing very nearly all that can be made under the actof July 28,1866.
The frequent frauds that have been attempted, and sometimes successfully,
both by forgery and perjury, have compelled the most careful scrutiny of all
claims presented in favor of soldiers or their heirs. Over twenty thousand dol-»
lars have been collected, and turned into the treasury during the past sixteen
months, which had been fraudulently obtained from it, but owing to the time
Avhich had elapsed after the commission of the fraud before its discovery, it has
not been, practicable, in many of the cases, to sustain a criminal prosecution
against the parties, Avhen the evidence of guilt Avas most conclusive. I respectfully ask that the attention of Congress may be invited to supplying a remedy,
by extending the time Avithin Avhich persons guilty of frauds may be criminally
REPORT OF THE SECRETARY OF THE TREASURY.
45
prosecuted, as the courts have decided that the act of Congress of March 2,
1862, does not apply to such cases.
While referring to.previous annual reports from this office upon the same
point, I feel compfdled to uige the imperative necessity for a reorganization,
under the general plan heretofore presented by you to Congress for the reorganization of your department. During the last five years aud a half the general
business of this office has been increased thirty fold beyond what it was before
the Avar, increasing in nearly a similar ratio its labors, cares, and responsibilities.
Owing to this extraordinary increase of its duties and the number of clerks
employed, no office under the government probably suffers so much as this, for
want of a proper organization. It is allowed by law three hundred and eightythree clerks, and that number is employed; but there are now two hundred and
thirteen candidates for every A-acancy that may occur of a second class clerkship. A very large number of these have served faithfully two, three, and some
four years, whose services are valuable to the government, and who are performing the same labor for twelve hundred dollars in currency, that before the war
Avould have entitled them to fourteen or sixteen hundred dollars a year in gold;
yet they cannot have promotion, because the law does not giA^e them an opportunity, and when a A^acancy occurs, the onerous responsibility rests upon the
head of the office of seeming to deny the claims of all but tho one, Avho is
recommended to fill it. I cannot speak in other than terms of commendation of
most of the gentlemen employed in the office, but it cannot be expected that
nnder its present organization, Avhile so much is, demanded of it, that its work
Avill be executed as cheerfully, promptly,'and efficiently as it would be if proper
encouragement to effort could be given in the form of promotion, and a judicious
distinct ion bould be made between those Avho are capable, faithful, and interested
in their work and those who are not.
Regarding a reorganization of the office to be imperatively demanded as an
act of justice to these gentlemen, as Avell as to secure proper efficiency and discipline, I have felt required to call your attention again to the subject.
I am, sir, very respectfully, your obedient servant,
E . B. F R E N C H , Auditor.
The
SECRETARY OF THE TREASURY.
R E P O R T OF T H E T H I R D A U D I T O R .
TREASURY DEPARTMENT, •
Third Auditor's Offce, October 24, 1867.
S I R : I have the honor to report the operations of this office for the fiscal
year ending June 30, 1867, and for the first quarter of the current fiscal year,
with such observations and suggestions as seem proper relative to the business '
of this office and the laws and regulations by which that business is governed.
During the fiscal year ending June 30, 1867, requisitions were drawn on the
Secretary of the Treasury by ihe Secretary of War as follows, to wit:
In
In
In
In
favor of disbursing officers of the quartermaster department $55, 962, 168 67
favor of commissaries of subsistence
10, 895," 040 04
favor of engineer department
- - - - - / 3 , 628, 021 89
favor of agents for paying pensions, (Secretary of the Interior)
.
19, 408, 088 69
For paying claims for lost horses, &;c.,
,
505, 502 59
For paying Bureau of P^reedmen, Refugees and Abandoned
Lands
•".
.2,836,597 27
46
REPORT OF THE SECRETARY OF THE TREASURY.
F^'or paying commutations of rations
F'or.paying 20 per cent, compensation
For relief of destitute freedmen in the District of Colunibia..
$55, 000 00
71, 822 40
15, 000 00
93,377,241 55
There were counter requisitions drawn on sundry persons
in favor of the Treasurer of the United States, amounting to
$16,707,893 • 68, as follows, to wit:
Amount of Third Auditor's transfers in settlements
S13, 315, 802 05
•Amount of Second Auditor's transfers in settlements
92,200 49
Amount of Fourth Auditor's transfers in settlements..,
4, 649 16
Amount of cancelled requisitions and drafts
11, 184 00
Amount of deposits . l
3, 284, 057 98
16,707,893 68
Amount advanced to disbursing officers, agents, and States... $295, 907, 387 99
Amount of claims paid
4, 466, 689 79
Total amount of settlements
.
300, 374, 077 78
Operations of the Quartermasters^ Division during the fiscal year ending June 30, 1867.
Money accounts.
Number.
A m ' t involved.
Supplemental settlements.
Property
accounts. P r o p e r t y . MoneJ^ Involved.
Signal accounts.
Total.
P r o p e r t y . Money. Involved.
Number.
A m ' t involved.
RECEIVED!
R e m a i n i n g unseUled J u n e 30.
Received during the month of
Do
do
Do
do
Do
do
Do
do
Do
do
Do
do
Do
doyDo
do
•
Do
do
Do
do
Do
do
1866
J u l y , 1866 . . . ,
August, 1866
September, 1866
October, 1866
November, 1866
December, 1866
J a n u a r y 1867
F e b r u a r y , 1867
March, J867
April, 1867
May, 1867- .
J u u e , 1867
Total.
;
1,712 $189; 994, 887 91
395
35,110, 636 29
519
34, 537, 037 31
75
25,5^4,281 05
536
48, 670, 820 25
208
60, 359, 699 82
295 ' 3.'?, 290, 694 43
298
27, 982, 594 69
305
15,578,780 67
264
13, 568, 921 80
239
10, 009, 329 13
251
21, 573,137 51
228
9,041,398 58
26, 885
1,144
1,363
981
1,523
1, 354
2, 27L
2,267
' 1, 479
1,440
1,607
• .1,563
462
5, 325 • 527, 252, 219 44
44, 339
EXAMINED.
Examined during
Do
Do
Do
Do
Do
Do
Do
Do
Do
Do
Do
the month of J u l y , 1866
!
do
August, 1866
do
September, 1866
do
October, 1866
do
November, 1866
do
December, 1866
do
J a n u a r y , 1867.
do
:
F e b r u a r y , 1867
do
,. March, 1867
do
April, 1867
do
May, 1867
do
J u n e , 1867
68
186.
197
150
173"
134
121
110
135
1,274
51
45
28
36
35
28
33
35
66
42
35
61
$.522
37, 589
2, 510
5,118
9, 623
44
62
50
J9
04
9,146
39, 493
2, 228
22,371
57, 501
14, 779
21
06
24
01
32
21
33
4
.
12 |2, 229 07
1
332 45
3
6
2
1
1
2
2
3
3
4
1
2
1
1
24
7, 644 92
495
200, 882 84
58
$522 44
37, 589 62
2, 510 50
5,118 19
9, 6.23 04
4
150
173
134
121
110
1.35
51
45
28
36
35
28
33
35
66
42
. 35
61
21
06
24
01
32
21
47
3
4
6
457 30
-3
1, 784 07
51, 515
527, 460, 747 20 "
'.3
324 $12, 224,185
449
21, 016,.745
282
42,604,220
283
26, 943, 220
250
29, 004, 923
374
18,819,517
271
21, 456, 0?5
175
42,718,106
243
13,433,851
178
9, 731, 529
219
24, 103, 394
368 . 95,108, 982
904
'980
785
950
793
674
• 870
895
1,082
847
1,276
1,929
$12, 224, 707
21,054,3.34
42, 606, 730
26,948,339
29, 014, 546
18,819,517
21,470,217
42, 757, 599
13,436,536
9, 753, 900
24 162, 679
95, 123, 761
7,286 73
11, 985
357, 372, 873 28
33
25
12 $2, 229 07
12 5, 415 85
28, 642
22, 873
$189, 997,116 98
337, 463, 630 22
58
58
24
23
7, 644 92
7, 286 73
51,515
11, 985
527, 460, 747 20
357, 372,-873 28
1
358 19
39, 530
170, 087, 873 92
54
36
36
92
93
65
94
51
04
18
57
71
525
486
407
445
311
?72
402
512
586
503
905
1, 365
357,ol64, 703 71
6,719
1,274
495-
200, 882 84
58
23
Remaining on h a n d J u n e 30, 1866Received during the fiscal year ending J u n e 30,1867-.
1,712 $189,994,887 91
3,613 3:37, 227, 331 53
26, 885
17, 454
1,274
495 $200, 882 84
Total
•-.E x a m i n e d duriug the fiscal y e a r endiug J u n e 30,1867.
5, 325
3, 416
527, 252, 219 44
357, 164, 703 71
44, .339
6,7Kj
1,274
1,274
495
495
200, 882 84
200, 882 84
Remaining unsettled J u n e 30,1867.
1,909
170, 087, 515 73
37, 620
Total
28, 642 $189,997,116 98
.35 111 491 18
1,'595
34 574 626 93
1,927
564 79
25, 537, 356 34
1,157
459 45 • 2,288
48, 676, 397 89
301 91
60, 369, 624 77
1,795
35, 290, 694 43
2,594
27, 992, 931 25
• 2, 752
1,190 35
15,618,273 73
1,992
13 .571 574 68
424 64
1,908
10, 032, 920 57
2,014
1, 220 43
21 631 202 47
1,964
563 64
887
9, 056, 535 98
358 19
3,416
68
186197
9,146
39, 493
2, 228
22, 371
57, 501
14,779
14 $5, 045 c36
98
98
86
11
97 •
65
51
57 "
58'
19
96
92
RECAPITULATION.
48
EEPORT OF THE SECRETARY OF THE TREASURY.
Table indicating the times at wliich the- accounts remaining unsettled June 30,
1867, were received.
1862. 1863. 1864. 1865."
January .
Februarv
March ..
'
April
- i .
IVl ay
..
3
9
JuiiG
July
Aus'ust
.
~7"b"""
September
October
November
December
7
2
1
1
.'...
Total
23
114
132
486
Total.
183
194
161
167
189
202
'220
219
178
196
239
241
70
117
57
169
82
121
87
589
1,096
1,909
445
638
i
-
1867.
16
5
14
15
17
16
57
109
15
144
• 68
113
15
6
8
12
3.
13
23
7
14
10 "'"•"3'
820
15
23
11
6
1
.
1866.
RECAPITULATION.
Remaining unsettled June 30, 1866 ..
Received during the fiscal year ending Juue 30, 1867
.
11
Total
Examined during the fiscal year ending June 30,1867 . . . :
11
132
11
Remaining unsettled June 30, 1867 ..
00 ,
1,712
•
......
2,028
1,585
3,613
486
445
*2,666
1,585
5,325
109*
372
358
2,077
489
3,416
23
114
•87
589
1,096
1,909
COIVIMISSARIES' DIVISION.
There have been received and registered during the year 3,934 money accounts
of officers disbursiug in the subsistence department, involving the expenditure
of. $9,173,423 72.
During the'same period 7,314 accounts (containing 165,314 vouchers) were
audited and reported to the Second Comptroller of the Treasury, iuvolving the
expenditure of $26,683,047 19.
In conuection with the above, there were received and registered during the
year 2,521 provision returns, and within the same period 6,151 provision returns
were examined and adjusted, including 200,888 vouchers.
Total number of vouchers- contained in accounts examined, 366,208.
During theyear 2,494 official letters have been written, 2,879 pages of differences written and copied, and 3,442 queries received and answered.
.Average number of clerks engaged during the year, 28j^2"'
Recapitulation.
No. of accounts.
4,754 remaining on hand June 30, 1866
3, 939 received during the year ending June 30, 1867
8,688
'
7, 314 audited and reported to Second Comptroller during the year
1,374 remaining unsettled June 30, 1867
......"
Amounts involved.
..-
$20,.418,323 02
9,173,423 72
29„591,746 74
26,683,047 19
2,908,699 55
REPORT OF THE SECRETARY OF THE TREASURY.
Provision returns on hand June 30, 1866
Provision returns received during the year
49
...,
'
5,468
2,521
Total...
Provision returns examined during the year
7,989
6,651
Provision returns remaining on hand June 30, 1867
1, 338
Number of momey accounts on hand June 30, 1866
Number of provision returns on hand June 30, 1866
4,754
5,468
Number of money accounts received during the year
Number of provision returns received during the year
3,934
2,521
10,222..
6,455
Total
Number of money accounts audited during the year
Number of provision returns examined during the year
16,677
7, 314
6,651
13,965
Total number of aeeoiints on hand June 30, 1867
2,712
ENGINEER DIVISION.
Statement of business transacted in the engineer divisio7i d u r i n g the year ending
J u n e 30, 1867.
Number of accounts.
Eeferring to quarterly and monthly .accounts.
Remaining on file unadjusted June 30, 1866
;
deceived during the year ending June 30, 2.867...'
• Total to be accounted for
...............
Quarterly. Monthly.
Amount involved
per officers'
statement.
87
2
493
449
$8,967,508 58
2,400,003 60
89
942
11,367,512 18
61
652
5,982,547 02
7
21
938,074 09
68
673
6,920,621 11
21
269
4,446,891 07
Adjusted and otherwise accounted for:
Adjusted
-Withdrawn as pertaining mainly to matter connected with settled accounts, or as awaiting the
production of additional information relative to
their adjustment. . .
Ae'ffrej^ate...................
.-.•.....
Remaining on file unadjusted June 30, 1867
The amount of disbursements credited to disbursing officers in the accounts
adjusted during the year is*. —
And the amount so credited in sixteen special settlements is
$6,032,132 50
31,238 91
6,063,371 41
4T
50
REPORT OF THE SECRETARY OF THE TREASURY.
PENSION DIVISION.
General report of the business of the pension division for the fiscal year ending
June 30, 1867.
Number of Amount involved.
accounts
Accounts of agents on hand July 1, 1866
Accounts received during the year
237
619
$8,172,919 21
16, 852, 878 60
Totals
Accounts reported to the Second Comptroller as settled during
the year
..
856
25,025,797 81
455
8,931,558 10
Remaining unsettled July 1, 1867
401
16,094,239 71
....
Pension claims received during the year
Pension claims settled same period
Pension claims rejected, or returned for amendment
Letters received Letters answered
1-
1,160
960—$60,222 60
203
4,724
5^ 029
BOUNTY LAND DIVISION.
During the fiscal year ending 30th June, 1867, one thousand and nine
(1,009) bounty land claims under acts of Congress of 28th September, 1850,
and, 3d of March, 1855, have been examined at this office and returned to the
Commissioner of Pensions under proper certificates.
Thirty-six (36) invalid pension claims have been reported to the Commissioner
for his action thereon.
Four (4) half-pay pension claims under acts of Congress of 16th of March,
1802, and 16th of April, 1816, have been settled. Amount involved,$436 07.
One hundred and seventy-three letters have been written in answer to inquiries
relative to the war of the Revolution, and the war of 1812-'15.
REGISTRY DIVISION.
During the fiscal year ending June 30, 1867, there have been received,
indorsed, acknowledged,, registered and filed, or transmitted to their.proper
bureaus of the War Department, 11,046 money accounts or accounts current
to wit : 4,357 commissary; 3,324 quartermasters'; 2,045 engineer; 648 pension ; 654 Bureau of Refugees, Freedmen and Abandoned. Lands; 18 miscellaneous.
Returns and vouchers of internal revenue tax and other miscellaneous papers
received, acknowledged, registered and filed, or transmitted, 1,935.
Letters received and filed, 390.
Letters written to officers relative to their accounts, 620.
Disbursing officers^ reported to the Second Comptroller as delinquent in the
rendition of their accounts,. 782.
Queries from the Second Comptroller relative to the accounts of delinquent
officers answered, 297.
Queries relative to the- indebtedness of deceased,,retiring and other officers
answered, 3,200.
REPORT OF THE SECRETARY OF THE
TREASURY.
51
STATE WAR-CLAIMS DIVISION.
T h e following are the operations of the *' State war-claims division " for t h e
fiscal year ending J u n e 39, 1867 :
Accounts.
c3
No. Amount involved.
On hand June 30, 1866
Received duriug the fiscal year...
Total
Reported during the fiscal year
Remaining on hand Juue 30, 1867
Total
d
521
13
41
$3,148,'073 68
9,164,300 70
2
21
54
12,3'l2,374 38
23
53
1
8, 884,981 95
3, 427, 392 43
• 23
54
12, 312, .374 38
23
MISCELLANEOUS CLAIMS DIVISION.
T h e duties of this division embrace the settlement of claims of a miscellaneous
character, arising in various branches of service in the W a r Department under
current appropriations, and also under special acts of Congress ; of claims for
compensation for horses and other property lost or destroyed in the military
service of the United States, under.act of March 3, 1849 ; of claims for value
of steamboats and other vessels, and railroad engines and cars lost or destroyed
while in same service, as provided fbr in same a c t ; and also claims growing out of
the Oregon and Washington I n d i a n war of 1855-'56, under act of March 2 , 1 8 6 1 ,
1. Miscellaneous clainis.
T h e number of this class of claims received and docketed during the year is
3,405, in 3,152 of which the aggregate amount claimed was $4,062,709 82, and
in the remaining 253 no sums were stated.
T h e number of claims (including those received prior to, as well as during
t h e year) audited and otherwise disposed of within the same period is 2,765, in
2,714 of which the aggregate amouut claimed was $3,945,113 42, and in the
other 51 no sums were stated. T h e aggregate amount allowed on these claims
is $3,502,834 58.
.
^
.
'
•^
T h e subjoined table exhibits the state-of business in this branch of the division
at the comuienccment of the year, its progress during the year, and its condition '
at the end thereof:
~
No.
A.—Claims undisposed of and remaining on
hand June 3U, 1866
— -. 2,748
B.—Claims received during the year ending
3,405
June-30, 1857
•
C.—Claims audited and otherwise disposed of
during tbe year ending June 30, 1867
, 2,765
D.—CJaims undisposed of and remaining on
hand June 30, 1867
3, 388
Amount claimed. Amount allowed
$], 74.2, 849 83
4, 062,709 82
3,945,113 42
1,381,452 73
$3,502,834 58
52
REPORT OF THE SECRETARY OF THE TREASURY.
A.— The above sum exhibits the aggregate claimed in 1,904 cases; inthe
remaining 844 no sums are stated.
B.—These figures show the aggregate claimed in 3,152 cases; in the others
on sums were stated.
• '
C.—In 51 of the cases disposed of amounts were not specified; the above shows
the aggregate claimed in 2,714 cases.
D.—The above is the aggregate claimed in 2,342 of the cases; in the remaining 1,046 no sums are stated.
2. Horse claims, ^c.
The number of horse claims, &c., received and docketed during the year
ending June 30, 1867, is 1,885, in which the aggregate amount, claimed was
$375,839 47.
The number settled and finally disposed of during same period (including
those received prior to, as well as during the year) was 1,785, in which the
aggregate amount claimed was $323,528 45, and on which the aggregate amount
allowed was $204,463 48V
The following table presents the condition of the business in this branch of the
division, both at the commencement and close of the year, as well as its progress
during the year:
Amount claimed. Amount allowed.
No.
Claims on hand undisposed of June 30, 1866..
Claims received during the year ending June
30,1867
,
Claims settled and otherwise disposed of dur-.
ing the year ending June 30, 1867
Claims on hand undisposed of June 30, 1867..
6,381
$1,018,831 68
1,885
375,839 47
1,'785
6,481
323,528 47
1,071,142 70
463 48
3. Claims for value of lost steamboats, Sfc.
The number of this class of claims received and docketed during the year
ending June 30, 1867, is thirty-one, in which was claimed an aggregate of
$400,888 12.
The number settled and otherwise disposed of during the year is thirty-nine,
involving an aggregateof $551,718 51. The aggregate amount awarded on
these cases is $400,283 62.
The following table shows the condition of business in this branch of the
division at the commencement of the year, its progress during the year, and
likewise its condition at the end thereof:
No. Amount claimed. Amount allowed.
Claims on hand undisposed of June 30, 1866
102
Claims received during the year ending June 30,
34
1867
:
Claims settled and otherwise disposed of during the
year ending June 30, 1867
..." 39
Claims on hand undisposed of June 30, 1867
.. 97
$1,053,948 83
400,888 12
551,718 51
956,425 20
$400,283 62
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
53
4. Oregon and Washington Indian war claims.
The number of these claims received] and docketed during the year is two
hundred and one, of which the aggregate amount claimed was $20,418 35.
The number settled and otherwise disposed of during the year is one hundred
and sixty-three, on which an aggregate amount of $24,344 90 was claimed, and
au aggregate amount of $21,010 54 allowed.
The following table exhibits the condition of the business in this branch of
the division:
No. Amount claimed, Amount allowed.
Claims on hand undisposed of June 30, 1866
838
Claims received during theyear ending June 30,
1867
...:., 201
Claims settledand otherwise disposed of during the
year ending June 30, 1867
163
Claims on hand undisposed of June 30, 1867
876
$121,532 85
20,418 35
24,344 90
117,606 30
$21,010 54
The subjoined statements show the operations of the office for the first quarter of the fiscal year ending June 30, 1868, viz :
Statement of fiscal operations in the quarter ending 30th Septemher, 1867, and
also of the amount of accounts settle^' in the same period.
Amount advanced Amountdr'awn out
and claims paid. of the Treasury.
Amount of requisitions drawn on the Secretary of the
Treasury in July, August, and September, 1867 :
Amountof advances made to the disbursing officers,
agents, and States, same period
Amount of claims settled and paid in this office, same
period
.
...
..
-
$37,612, 346 93
1,643,566 70
$39,255,913 63
Amount of counter requisitions drawn on sundry persons in favor of Treasurer United States, same period,
as follows:
Third Auditor^s transfers on settlements
Second Auditor's transfers on settlements
Deposits
.-...-.•.
4,248,482 61
35, 665 ,27
840,683 36
5,124, 831 24
Settlements as follows:
Amount of accounts settled, of advances made to disbursing officers, agents and States
- 137,028,275 47
Amount of claims settled and paid at the treasury
1,643,566,70
through this office
Total amount of settlements...
138,671,842 17
QUARTERMASTERS' DIVISION.
Or
The folloiving table shows the operations ofthe quartermasters' division f o r the quarter ending September 30, 1867
MONEY A C C O U N T S .
CO
1
^
s
Amount involved.
p.
p
TOTAL.
S U P P L E M E N T A L S E T - SIGNAL ACCOUNTS.
TLEMENTS.
I
Amount
involved.
1
o
Amount Number. Amount involved.
involved.
g
't-i.
*
RECEIVED.
Reraainino' unsettled June 30, 1 ^87
........
1,909 $170, 087, 515
158 10,328,996
Received during the month of July, 1867
117
Received during the month of August, 1867
11,669,840
43
Received during the month of September, 1867...
8,111,707
Total
'.
•
73 37,620
06 , . 218 173 25 $20,875 31
429 135 .49 1,060 82
11
884 143 30
40
2,227 200,198,119 30
39,151
1
1
451 104 21,936 13
2
1
1
$358 19
445 05
39,530
576
731
702 35. 1,102
2
4
1,505 59
$170,087,873
10,350,316
11,670,900
8,112,469
92
42
93
75
41,939
200,221 561 02
1,680
1,104
1,427
7,579,710 64
17,040,649 03
18,728,720 94
4,211
43,349,080 61
EXAMINED.
Examined during the month of July, 1867
Examined during the month of August, 1867.
Examined during the month of September, 1867..
\ Total
263
200
226
7,558,835 33.
17,039,588 21
18,728,720 99
1,219 173 25 20,875 31
7J8 135 . 49 1,060 82
1,028 143 30
2
689
43,327, 144 48
2, 965 451 104 21,936 13
2
170, 087, .515 73 37,620
30,110,603 57
1,531 451 104 21,936 13
2
1
3
•358 19
1,147 40
39,530
2,409
170,087,873 92
30,133,687 10
2
2
4
1,505 59
41,939
4,211
200 221 561 02
43,349,080 (51
4
1,505 59
37,728
156,872, 480 41
"
RECAPITULATION.
Remaining on hand June 30, 1867
1,909
Received during the quarter ending Sept. 30, 1867. 318
2,227 200,198,119 30
Total
-^
•
Examined during the quarter ending Sept. 30,1867. 689 43,327, 144 48
Remaining on hand September 30, 1867... 1,538
156,870,974 82
39,151 451 104 21,936 13
2,965 451 104 21,936 13
36,186
-
EEPORT OP THE SECEETAEY OF THE TEEASUEY.
COMMISSARIES
55
DIVISION.
D u r i n g the quarter ending September 30, 1867, there were received a n d
registered 930 money accounts, involviug an expenditure of $3,553,374 5 5 ; to
which add 1,374 accounts, involving an expenditiu-e of #2,908,699 55, on h a n d
J u n e 30, 1867, making a total of 2,304 accoimts, involving ^6,462,047 10 ;
of which 1,022 accounts, involving $4,349,283 56, were adjusted and reported
to the Second Comptroller during the quarter, leaving unsettled 1,282 accounts,
involving $2,112,763 54, as follows :
No. of
accounts. Amount involved.
Accounts unsettled June f30, 1867
Accounts received during the quarter
374
930
$2,908,699 55
3,553,347 55
Total
Accounts audited during the quarter
2,304
1,022
6,462,047 10
4, 349,283 56
Accounts on hand September 30, 1867.
1,282
2,112,763 54
..
..
Provision returns on hand June 30, 1867
Provision returns received during the qjiarter.
1, 338
632
Total.
Provision returns examined during the quarter
1,970
921
Provision returns remaining on hand September 30, 1867
1,049
ENGINEER DIVISION.
Statement o f the business transacted in this division d u r i n g the first quarter of
the fiscal y e a r ending J u n e 30, 1868.
No. of accounts.
Amount-involved,
per officers'stateQuarterly. Monthly. ' ments.
Referring to quarterly and monthly accounts.
On file, unadjusted, at the commencement of the
quarter
Received during the quarter
Total to be accounted for
..
21
269
59
$4,446, 891 07
327,683 63
21
328
4,774,574 70
13
7
201
1
$3,898,742 84
34,453 30
20
202
3,933,196 14
1
126
• $841,378 56
Adjusted and otherwise accounted for:
Ad j usted . .
.
Returned to engineer department
Ap'Sf'rec'ate
-
Remaining on file at the close of the quarter, September 30, 1867
Amount of disbursements credited to disbursing officers in the accounts
adjusted during the quarter
Amount so credited in four special settlements
$2,492,955 97
1,464 18
2,494,420,15
56
-REPORT OF THE SECRETARY OF THE TREASURY.
PENSION DIVISION.
Statement of the business transacted in the pension division during the first
quarter of the fiscal year ending June 30, 1868.
No. of
accounts. Amount involved.
Accounts of agents on hand July 1, 1 8 6 7 . . . . . . . . . .
Agents' accounts received during the quarter
401
182
$16,094,239 71
2,274,237 28
-Total
Accounts settled and reported to the Second Comptroller
583
116
18,368,476 99
3,810,203 11
Remaining unsettled 1 st October, 1867.
467
14,558,273 88
......... . ....
Pension claims received during the quarter
Pension claims settled
Pension claims rejected or returned for amendment
Letters received
-.
Letters written
'.
'
349
238—$13,484 80 "^
48
1,1581,463
BOUNTY LAND DIVISION.
During the quarter ending September 30, 1867, two himdred and twentyseven bounty-land claims have been examined at this ofBce and returned to the
Commissioner of Pensions under the proper certificates. Thirteen invalid pension claims have been reported to the Commissioner for. his action thereon.
Seventy-seven letters have been written on subjects relating to the war of 1812
and the war of the Revolution.
REGISTRY DIVISION.
During the first quarter of the fiscal year ending June 30, 1868, there have
been received, indorsed, acknowledged, registered, and filed, or transmitted to
their proper bureaus of the War Department, 2,849 money accounts or accounts
current, to wit: 1,181 commissary; 743'quartermasters'; 595 engineers'; 174
pension; 153 Bureau Refugees, Freedmen and Abandoned Lands ; 3 signal.
Returns of internal revenue tax and other miscellaneous papers received,
acknowledged, registered, and filed, or transmitted, 998.
Letters received and filed, 65.
Letters written to officers relative to their accounts, 163.
Receipts for money transferred to officers recorded, 1,122.
Disbursing officers reported to the Second Comptroller as delinquent in the
rendition of their accounts, 482.
Queries from the Second Comptroller, relative to the accounts of delinquent
officers, answered, 281.
. .
>
Queries relative to the indebtedness of deceased, retiring, and other officers,
answered, 750.
'
57
REPORT OF THE SECRETARY OF THE TREASURY.
STATE WAR-CLAIMS
DIVISION.
The operations of the State war-claims' division for the quarter ending September 30, 1867, are as follows :
s .
Accounts.
<D
O
No. Amount involved.
w
On hand June 30, 1867
Received during the quarter
'
Total
Reported during the quarter
On hand September 30, 1867
Total
1
17
$3, 427, .392 43
302,133 21
5
18
3,729,525 64
5
13
5
$3,144,607 92
584,917 72
2
3
18
3,729,525 64
5
DIVISION OF CLAIMS.
The following tabular statements show the condition of the business in the
various branches of the division of miscellaneous claims, both at the commencement and close of the quarter ending September 30, 1867, and also its progress
during that period.
1. Miscellaneous claims.
No.
A.—Claims on hand, undisposed of, June 30,
1867
B.—Claims received during the quarter
ending September 30, 1867.
C.—Claims settled and otherwise disposed of
during the quarter ending September 30, 1867
D.—Claims on hand, undisposed of, September 30, 1867
3,388
Amount claimed. Amount allowed,
11,381,452 73
846
683,633 07
"561
717,785 87
3,673
1,162,822 12
$640,236 92
A.—This sum represents the aggregate claimed in 2,342 cases; in the remaining 1,046 no sums were stated.
B.—These figures show the aggregate claimed in 82] cases; in the others
(25) no sums were stated.
C.—This number includes eight claims referred elsewhere for adjudication,Jn
which no amounts were stated.
D.—The above amount is the aggregate claimed in 2,608 claims; in the
others no sums are stated.
2. Horse claims.
No.
Claims on hand, undisposed of, June 30, 1867.
Claims received during the quarter ending
September 30, 1867....
Claims settled and otherwise disposed of
during the quarter ending September 30,. 1867
Claims on hand, undisposed of, September 30,
1867
Amount claimed. Amount alloAved.
6,481
$1,071,142 70
217
36,299 06
279
75,560 14
6,419
1,021,858 62
3,687 25
58
' REPORT OF THE SECRETARY OP THE
TREASURY.
3. Claims for lost steamboats.
Amouut clairiled
No.
Claims on hand, undisposed of, June 30,1867
Claims received during the quarter ending
. September 30, 1867
Claims settled and otherwise disposed of
during the quarter ending September 30,
1867
:
Claims on hand, undisposed of, September
30, 1867
97
$956 425 20
2
8,000 00
7
60,989 59
92
903,435 61
Amount allowed
$41,519 91
4. Oregon a n d Washington Ind ian w a r claims.
No.
A.—Claims on hand, undisposed of, June 30,
1867
B.—Claims received during the quarter ending
September 30 1867
C—Claims on hand, undisposed of, September 30, 1867
Amount claimed. Amount allo-wed.
•
876
$117,^606 30
24
2,234 53
900
119,890 83,
A.—This is the aggregate claimed in 462 claims; in the remaining 414 no
sums were stated.
B.—I'he above shows the aggregate claimed in 14 cases; in the other 10 no
sums are stated.
C.—These figures show the aggregate claimed in 476 claims; the remaining
424 having no sums stated.
During the fiscal year ending June 30, 1866, there were settled in this of^fice—
4,580 quartermaster accounts, amounting to
$312,282,779 92
5, 363 qaartermaster property returns.
7, 669 commissary money accounts
82, 476,254 06
8,483 commissary provision returns.
90 engineer accouuts
6,819,835 04
544 pension agent accounts
8,668,793 54
837 pension claims
.....:
42,748 84
25 State war claims
4,357,755 25
1,155 miscellaneous claims
2,569,742 34
3, 903 horse claims
407,512 20
521,429 62
47 steamboat claims ..
^
352 Oregon war claims
45,825 09
28,473
418,252,675 90
At the end of the fiscal year ending June 30, 1866, there were unsettled accounts in this
office—
1,712 quartermaster accounts, amounting to
$189,994,887 01
26,885 quartermaster property returns.
4,754 commissary accounts
20,418,323 02
5, 468 commissary provision returns.
580 engineer accounts
8,967, 508 58
237 pension agent accounts
8,192, 919 21
13 State war claims
•
3,148, 073 68
2,748 miscellaneous claims
:
1,742,849 83
6,381 horse claims
1,018,831 68
102 steamboat claims
1, 053,948 83
838 Oregon war claims
:
'.•.
• 121,532 85
49,718
234,658,874 69
REPORT OF THE SECRETARY OF THE TREASURY,
59
Daring the fiscal year ending June 30, 1867, there were settled in this office—•
3, 416 quartermaster accounts, amounting to
.".
$357,164, 703 71
6,719 quartermaster property returns.
7,314 commissary money accounts
26,683,047 19
6, 151 commissary provision returns.
741 engineer accounts
,
'
6, 920, 621 11
455 pension agent accounts
8, 931,558 10
960 pension claims....
60,222 60
53 State war claims..
8,884,981 95
2, 765 miscellaneous claims
3, 502, 834 58
• 1,785 horse claims
i
204, 463 48
39 steeimboat claims
,
400, 283 62
163 Oregon war claims
,
21, 010 54
30,561
412,773,726 88
At the end of the fiscal year ending June 30, 1867, there were unsettled in this office-r1, 909 quartermaster accounts, amounting to
$170, 0-87, 515 73
37, 620 quartermaster property returns.
1, 374 commissary acconnts
2, 908, 699 55
3, 338 commissary provision returns.
290 engineer accounts
4,446,891 07
401 pension agent accounts
.'
16,094,239 71
1 State war claim
^
3, 427, ;?92 43
3, 388 miscelianeous claims
1, 381, 452 73
6,481 horse claims....-1,071,142 70
97 steamboat claims
.'
956, 425 20'
876 Oregon war'claims
117,606 3053,775
200,491,365 42
It is thus seen that the business of the office is progressing in the most;
satisfactory manner, that the immense mass of arrears that had accumulated
during the rebellion is being rapidly disposed of, and the operations of every
branch of the office pressed forward with the utmost diligence and industry.
An average of about thirty thousand accounts and claims, involving an
average amount of about four hundred and fifteen millions of dollars, have been
settled by this office during each of the past fiscal years; and yet'at the close
of the last fiscal year there remained on hand 53,775 unsettled accounts and
claims, involving $200,491,365.
In addition to these there are in the office of the Quartermaster General and
not yet transmitted to this office—
Money accounts in the
files
3^361
Money accounts under examination
731
Total
Property returns in the
Property returns under examination
2, 092
c 12, 814
548
—
13,362
files
Making a total of
To which add unsettled accounts and claims above
-
15, 454
53, 775
And it makes the aggregate of
69, 229
which yet require the action of this office.
I would again call your oattention to the subject of claims against the government for property lost or destroyed in the public service. The laws, as
they now stand, do not reach many of the most meritorious cases, and it would
seem to J^e -almost, if not wholly, impossible to devise a system for the settle-i
ment oS these claims more objectionable than that now in force.
60
REPORT OF THE SECRETARY OF THE TREASURY.
Immediately around this city there are many cases where improvements were
burnt or pulled down to facilitate the operations of our troops in attack and
defence, but no provision of law has yet been made for settling such cases.
Many claims have been presented for horses which sunk under the fatigue of
long forced marches, or in carrying orders in battle, but as they are not specified
in any of the classes mentioned in the act of 1849, payment cannot be made
for them.
As the experience of'the past would seem to indicate an indisposition on the
part of Congress to organize a bureau of claims for the examination aud settlement of these matters, I would respectfully suggest that Congress pass a law
of limitation, forever excluding all claitiis not presented within five years from
, the 1st day of January, 1868, and directing that all claims embraced by existing
laws be adjusted and settled, and that all just and equitable claims not embraced
by existing laws shall be examined, briefed, and entered on dockets prepared
for the purpose, and shall be presented to Congress from time to time, with all
the evidence and a brief in each case, setting forth a synopsis of the facts and
law, and the reasons why each claim should receive the favorable action of
Congress.
And where the reports are adverse, the claims in like manner shall be docketed
and reported to Congress, with all the testimony, and the reasons in detail why
the claim should not be allowed.
By these means the facts and testimony willbe perpetuated,honest bona fide
claims will be paid, and the evidence secured to prevent the allowance, in fixture
years, of improper, unjust, and illegal claims.
The experience of the government in the old French, British and Spanish
land grants and revolutionary claims for land and money, where millions in land
and money were obtained from the government on what is believed was false
and fraudulent testimony, should inipress the necessity of obtaining and perpetuating the proof in all cases now existing and presented, and forever barring
those not presented within the time specified, with the usual exceptions in favor
of minors, mortgagees, persons of unsouud mind, persons beyond the sea, &c.
By the act of 6th April, 1838, (volume 5, page 225,) it is directed "That
all money which has been or may hereafter be transmitted to the agents for
paying pensions which may have remained, or may hereafter remain, in the
hands of said agents unclaimed by any pensioner or pensioners for the term of
eight months after the same may have or may become due and payable, shall
be transferred to the treasury of the United States ; and that all pensions
unclaimed as afbresaid shall be thereafter payable only at the treasury of the
United States, and out of any money not otherwise appropriated.
"Section 2. And be it further enacted. That the transfer directed by the first
section of this act shall be made by the draft of the Commissioner of Pensions
upon the agents for paying pensions and in favor of the Treasurer of the United
States, and that the form of said draft shall be prescribed by the Secretary of
War."
This act was amended by the 3d section of the act of 23d August, 1842
volurrie 5, page 521, which directs that so much of the act of 6th April, 1838,
above quoted, as requires pensions that may have remained unclaimed in the
hands of pension agents for eight months to be returned to the treasury, shall
be repealed, and the time within which such pensions shall be returned to the
treasury is thereby extended to fourteen months, subject to all the other restrictions
and provisions contained in the said act.
These laws seemed to be based upon the hypothesis that the amount to pay,
each pension was a special remittance, which is, o? course, an absurdity, ten.s
and hundreds of thousands of dollars being transmitted to the pension agents
in a single remittance,/on the requisitions of the Secretary of the Interior, to be
by them paid to the pensioners as their claims are presented. Cases under
REPORT OF THE SECRETARY OF THE TREASURY.
61
these laws are very numerous and constantly increasing, each of them without
reference to the amount, giving rise to all the trouble and labor of examination,
statement, requisition, warrant, draft, &c., thus increasing the labor of all the
branches of the treasury that have charge of the fund, till it has become
exceedingly onerous.
To relieve these difficulties and to secure justice to the pensioners and the
government, I respectfully recommend the repeal of theselaws, and that provision
be made by law that all pensions which may have remained unclaimed for
fourteen months and upwards shall be presented to the pension agent for the
districts in which the claimant resides, with proof of identity of claimant and i
reasons why the same remained unclaimed; said proof to be made under such
rules and regulations as shall be prescribed by the Secretary of the Treasury.
The proof thus obtained to be sent to the Third Auditor of the Treasury by
said pension agent, with his opinion on the whole case, and,if it is found satisfactory on the usual exaimination at the Treasury Department, the arrears of,
pension thus established to be paid to the claimant by the proper pension agent
on the order of the Third Auditor, and the amount so paid to form an item or
voucher in the next account of said pension agent.
While upon this subject I beg leave to call your attention to the whole
subject of pensions and the abuses that have grown up with it.
One of the earliest efforts of General Washington, after the close of the,
revolutionary war, was to relieve the country from the onerous burden pressed
upon it by the pension system, suggesting, and finally having substituted
therefor, five years' full pay as commutation for life pensions.
If pensions are intended to be, as the name indicates, compensation for food
for the pensioners, the amount should approach somewhat to a sum necessary
for that purpose. If, on the contrary, it is only intended to be a sop to agents,
the law should so declare the fact;, but the idea of paying three, four, five, and
ten dollars per annum as pension or board under the plea of half, quarter or
sixteenth disability, is simply ridiculous; and yet many cases of that kind
exist. It is refreshing, moreover, to witness the astuteness with which the
degree of disability is sometimes designated, showing the time it has existed
and the time it will continue to exist, .when it shall increase or diminish, as the,
medical prophets determine. There are other and nunierous cases where the
tame person is enjoying a good and profitable position under government, and.
at the same time drawing a pension ; and still others where persons in affluent
circumstances are drawing pension or board money from the government.
To correct these evils understandingly, and to relieve the country in part, at
least, from this enormous tax, which is constantly increasing, I would respectfully suggest that the attention of Congress be called to the subject, and that a
report be required classifying all pensions under the various laws granting the,m,
with memoranda of the pursuits in which the several pensioners are engaged,
their means of living, &c., as far as the same can be ascertained by the several
pension agents.
By the second section of the act of March 3, 1809, "further to amend the
several acts for the establishment and regulation of the.Treasury, War,, and NTavy^
Departments, (vol. 2, p. 536,) it is directed that "the'said Comptroller shall also
lay an annual statement before Congress during the first week of their session^
of the accounts in the Treasury, War, or Navy Departments which may hav6'
remained more than three years unsettled, or on which balances appear to have
been due more than three years prior to the 30th of September then last past," &c.
By the thirteenth section of the act of March 3, 1817, "to provide for the
prompt settlement of public accounts," it is made "the duty of the First Comptroller to lay before Congress annually during the first week of their session a
list of such officers as shall have failed in that year to make the settlement re
62
REPORT OF THE SECRETARY OF THE TREASURY.
'
quired by law;" and the act of 1809 above mentioned is somewhat modified by
the succeeding section of the act of 1817.
In view of the laws and regulations now in force, the manner of disbursing
public money and settling accounts, and the vast expansion of the business of
this office, the lists required by these laws are worse than useless. They require
months of incessant and careful labor to prepare them, and the hour after they
are prepared any balance in them may be found wholly erroneous by discovering
debits or credits in the settlement of the accounts of other, disbursing officers
which wbuld increase or reduce such balance.
I have therefore directed the clerk in charge of this branch of the service to
suspend the making out of these lists till further orders; and in the mean time I
respectfully and earnestly request that the attention of Congress be called to the
subject, with the recommendation that these laws be repealed, and that provision
be made by law to secure the settlement of the accounts of disbursing officers
bf the War Department.
As matters now stand, the account of no one disbursing officer of the army
can be considered as finally closed, though the officer may have died or gone out
of service, till the disbursing account of every other officer of the array has been
examined and settled' to the same period, for this reason: That there may have
been transfers of money or property from one to the other which do not appear
on the accounts of the transferee, though entered as credits, of course, in the account of the party making the transfer, with the receipt of the transferee as a
voucher, and vice versa.
If the present system of adjusting these accounts be continued, these transfers
should be prohibited under severe penalties unless, reported to the proper officer
of the War Department by both parties when made. But it must be apparent
that it would be much better to pay all accounts, as far as practicable, direct
from the treasury to the creditors of the government. In every case thus paid
there would be a voucher iu'the treasury for the money disbursed, and there,
would only be property accounts to adjust in which there is but little risk of loss.
. I have stated elsewhere in this report that it would seem to be almost, if not
wholly, impossible to devise a system for the settlement of the claims a.gainst
the government more objectionable than that now in force.
The force of this remark will be more fully perceived when it is remembered
that the second section of the act of March 8, 1817, before mentioned, directs,
"Thatfrom and after the said third day of March next, (1818,) all claims and
demands Avhatever by the United States, or against them, and all accounts whatever in which the United States are concerned, either as debtors or creditors,
shall he settled and adjusted in the Treasury Departme.nt." The act of March
3, 1849, (vol. 9, p. 414,) made the decision of the Third Auditor of the Treasury final in all cases arising nnder that law till modified at my earnest request,
though not in the manner suggested, lliese cases now undergo the revision of
the Second Comptroller, and after being settled at the treasury, as required by the act of 1817, are sent to the War Department for requisition. There tliey
undergo another and a new seltlement, and if the views of the officers of that
department of the law or facts in the case be different from those in the Treasiny Department, the settlement of the latter is of no force or virtue, for the
requisition will not be issued, or if issued will be for the amount found due by
the War Department. As long as the responsibility of disbursing these appropriations rests upon the Secretary of War, he has no other course to pursue;
but it must be apparent that the adjustment of these claims at the treasury is
merely a work of supererogation, as that at the War Department is practically
paramount and if this system is to be continued it would seem to be a useless
expense and great waste of time to continue to submit them to the action of the
Third Auditor and Second Comptroller.
Again, by the act of July 4, 1864, (vol. 13, p. 380,) all claims arising under
REPORT OF THE SECRETARY OF THE TREASURY.
63
that law are required to be submitted to the Quartermaster General and Commissary General, accompanied with such proofs^ as each claimant can present of
the facts in his case; and it is made the duty of those officers to cause such
claims to be examined/and if convinced that they are just and of the loyalty
of the claimants, and that the stores have been actually received or taken for
the use of and used by said army, then to report each case to the Third Auditor
of the Treasury with a recommendation for settlement. Here, then, are two other
distinct tribunals for the settlement of this class of claims whose decision would
seem to be final, leaving nothing for the treasury to do but pay the awards made
by them, the original act of 1817 to the contrary notwithstanding.
It would seem absolutely necessary that some system should be devised to secure-uniformity of decisions on all these questions, and at the same time protect
the government from fraud.
The duties performed by the gentlemen of this office are extremely complicated, onerous, and difficult, and require a high order of talent, and the most
perfect integrity. These duties have been ably and faithfully performed, as
shown by the foregoing report, and, I regret to say, have not been compensated
as they should. The plan of reorganization heretofore approved and presented
by you to Congress would remedy that wrong to a great extent, and I earnestly
and respectfully request that the attention of Congress be called to that reorganization, and the passage of a law to carry it out be earnestly urged upon that body.
Eespectfully submitted:
J O H N WILSON, Auditor,
R E P O E T OF T H E F O U E T H AUDITOR.
TREASURY DEPARTMENT, FOURTH AUDITOR'S OFFICE,
October 24, 1867.
SIR : I have the honor to submit for your consideration a summary statement
of the business of this office during the fiscal year ending with June 30, 1867;
^
RECORD DIVISION.
The correspondence of the office, whether of letters sent or letters received, is
now in an excellent condition. Letters are now recorded the day after they are
written, and the work of indexing has been most carefully and thoroughly pursued. The whole correspondence is in such a state as to admit of easy and
complete examination, and clerks can readily acquire the information they desire
without loss of time or danger of omission. The annexed table gives a view of
the correspondence of the office for a year, and the work of the record division,
in which the average number of the clerks that have been employed during the
year is seventeen.
Statement o f t h e correspondence of the F o u r t h A u d i t o r ' s oj) Ice f o r the fiscal y e a r ending J u n e 30, 1867, a n d the work o f t h e record
^ division.
n3
OJ
O .33
Date.
o
-^^
pi
H
O
-2-5
a
>
525
>^
H
1866.
July
August...
September
October
November.
December
'..
3,756
3,683
2,8G7
3, 302
3,522
3, 080
5,188
5,479
4,173
4,828
4,963
4,121
7,019
4,991
4, 834
6,424
7,832
6,692
10,334
2, 801
3,792
5, 417
6,216
8,258
19,502
5,685
5,698
.9,293
12,992
19,640
39
25
53
31
33
20
1,619
6,043
2, 452
254
441
1,859
5
I
li
43
50
20
12
12
15
89
99
70
64
56
72
91
39
60
24
73
45
66
85
47
42
40
36
Total
Ul
o
w
H
K|
1867.
January
February
March
April
May
June
05
O
2,904
2,703
2,751
2,821
2,895
2,037
4,142
3,794
3,501
3,727
3,631
2,794
7,475
6,340
5,753
3,292
3,875
3,625
16,742
15,793
19,224
18,072
15,845
16,977
36,764
35,159
36,934
38, 340
33,267
44,955
36,321
50,341
68,152
139,471
298,229
70
20
60
58
30
30
3,100
2,021
2,040
1,979
289
1,596
469 23, 693
2\
13i
10
15
10
100
420
41
56
54
51
54
52
48
35
39
26
76
30
44
53
60
60
657
303
105
748
765
582
1,554
>^
tn
H
a
65
REPORT OF THE SECRETARY OP THE TREASURY.
B O O K K E E P E R S ' . DIVISION.
Two clerks make the average number which has been employed during the
year in this division.
Statement exhibiting the numher and amounts of requisitions entered upon the
books of this offce during the fiscal year ending June 30, 1867, and also the
amount of internal revenue and hospital fund^ credited to those funds resp)ectively.
Number
1,319
299
Cash requisitions
Cash refunding requisitions.
Internal revenue
..
Hospital fund
Total.
Amount.
$34,518,733
2,208,006
490,899
113,857
1,618
85
13
51
99
37,331,497 48
PRIZE MONEY DIVISION.
Notwithstanding the time which has elapsed since the close of the late war,
there continues to be constant work for this division. The following table presents a complete view of the claims received and settled during, the past year :
Statement ofprize money disbursed by the Fourth Auditor from July 1, 1866,
to July 1, 1867.
Date.
Claims Claims
received settled.
Amount.
1866.
July
August -.'.
September
October
November
December
•
943
'2, 657
307
955
1,029
1,051
737
2,231
213
1, 813
1,263
1,021
|125, 165 55
175 068 17
29,965 53
186 194 65
211 821 94
123,320 02
469
531
446
710
411
326
919
341
542
214
597
70,645 42
36,078 02
26,021 39
22,914 19
34,400 71
100,503 97
10^ 217 10, 217
1,142, 099 56
1867.
January
February
March
April
May
June
'
7U8
Total
DIVISION OF NAVY PENSIONS, MARINE CORPS, ETC.
The operations ofthe office in the payment of navy pensions, the adjustment
of the accounts ofthe marine corps, and of navy agents and naval storekeepers
resident in foreign countries are as follows :
The total number of accounts settled is 364, embracing 6,462 minor accounts,
and involving disbursements to the amount of $1,228,242 25, viz !
229 accounts of pension agents
:
$296,105 68
8 accounts of disbursing officers of the marine corps
860,381 44
6 accounts of naval storekeepers
«
„
.56,643 53
63 individual accounts of pensions..8,544 03
58 individual accounts of marines
6,567 57
5 T
66
REPORT OF THE SECRETARY OF THE TREASURY.
The clothing accounts of the marine corps have been examined and posted to
the 30th of September, 1866.
. '
The number of requisitions registered is 135, viz :
Forty-nine requisitions drawn by the Secretary of the Department of the
Interior for advance to pension agents.
Fifty-seven requisitions drawn in payment of claims of individual pensioners.
Twenty-nine transfer and refunding requisitions.
The number of pensioners whose names have been enrolled during the year
is 6H7. .
The number.of official letters written is 1,139.
The average number of clerks employed is 2J.
ALLOTMENT DIVISION.
Some advantageous changes have been made in this division during the past
fiscal year, with a view of facilitating the present system of allotment entries
upon the books of this office.
On the 19th of December last the several pay agents were directed thereafter
to make monthly reports (which they have since regularly done) of amounts
paid by them on each allotment that had expired or been discontinued during
the month, in addition to current reports heretofore made, and which were to be
continued as requested from time to time, so that the books of this office would
at any time show the state of each discontinued or" expired allotment. This
monthly report is carefullj^ compared with the current reports, and a book kept
to notice any discrepancies, in case of which the agent is promptly informed,
thus insuring accuracy in the entries. This plan throws much additional labor
npon this division, but then it shows at a glance the true state of each allotment,
which is of great advantage to those engaged in settling accounts in. which allotments are so largely involved, as they are in all floating accounts of navy
paymasters.
Statement of work performed in the allotment division for the fiscal year ending
June 30, 1867.
H
8
Pate.
CO
O
6
525
CQ
o
o
o <o
.
S3
12;
o
1
CC
>
-2 .
C no
ii
1'°
168
July
August... 179
September 167
October.. 174
November . 147
December 145
319
241
225
212
203
210
Date.
980 1,410
o
.2
CQ
CC
1
o
o
o
6
o
o
525
A OS
•
n
o
o
;2j
1867.
January..
Feb uary.
March
April
May
Juue
867 1,089 1,321
Total...
81
115
222
408
192
71
The number qf clerks employed are two.
CO •
go
5^
(X)
192
1(39
104
101
237
518
81
115
222
186
192
71
p
a?
o
cu
. -
1866.
Total-..
5 ^
6
i2
a .
202
158
166
192
192
161
224
241
191
198
230
184
175
203
113
43
99
98
175
203
113
43
99
98
935 1,269
731
731 1,071
152
180
130
159
171
143
REPORT OF THE SECRETARY OF THE TREASURY.
67
PAYMASTERS' DIVISION,
G r e a t progress has been made during the p a s t . y e a r in the settlement of p a y m a s t e r s ' accounts, and at no time since the commencement of the war has this
w o r k been in so satisfactory a state.
"
Statement o f t h e accounts received a n d settled in the p a y m a s t e r s ' division f r o m
J u l y 1, 1866, to J u l y 1, 1867, with the amount o f cash disbursed in those
settled, a n d the number o f letters written in relation to the same.
Cash disbursements.
Date.
1866.
25
36
27 - 40
22
47
20
34
24
35
13
31
July
August
September..
October
November
December
232
263
208
219
162
180
$2,074,712
8, 069,835
4,318,689
2,910,718
3,498,347
1,380,541
70
39
83
81
93
95
221
222
231
257
242
174
2,140,298
2,501,480
5,323,.351
1,121,297
1,385,470
1,606,453
02
19
60
87
18
86
1867.
31
20
22
32
22
25
January
February
March
April
May
June
Total
,
A v e r a g e number of clerks employed, 2 1 .
283
39
37
50
44
40
43
476
2,611
36,331,198 33
68
REPORT OF T H E SECRETARY OF T H E
TREASURY.
NAVY AGENTS' DIVISION.
I a n n e x a statement of the operations of the y e a r in t h e settlement of the
accounts of the n a v y agents.
A n n u a l report ofthe n a v y agents' division for the fiscal year ending J u n e 3 0 , 1 8 6 7 .
Cash disbursements!
Date.
1866.
,910
399,723
9, 356,429
4,734,308
3, 475,457
2,745, 324
84
38
46
77
.57
54
14
18
15
15
36
30
21
19
20
25
26
22
1
2
5
4
10
15
462,925
1,269,533
11,308,856
9,964,680
3,113,552
30,323,480
04
24
83
34
90
18
12
27
30
20
42
30
22
28
23
27
30
26
52
77,458,678 09
289
289
July
August ..September .
October —
November December..
1867.
January ..
February .
March....
April
May
June
Total.
38
Accounts remaining on h a n d J u n e 30, 1867, 1 7 ; average number of clerks
employed, 6 J ; number of vouchers examined, 184,900.
Statement o f amount p a i d by n a v y agents f o r allotments d u r i n g the year 1866.
Station.
New York
Boston
Pniladelphia
Washington
B altim ore
Portsmouth
San Francisco
-
..
.
..
Total
Amount.
.
.
-..
-
$257,027
159,360
133,600
43,000
40,537
16,000
523
50
50
00
00
00
00
08
650,048 08
REPORT OF THE SECRETARY OF THE TREASURY.
69
GENERAL CLAIM DIVISION.
The work of this division, as heretofore, has been satisfactorily pursued during
the past year, and I herewith present a statement, of its operations :
Annual reportof general claim division for the fiscal year ending June 30, 1867.
Claims received.
On hand July 1,
1866..
Received in July,
1806..
Do
August,
do...
Do
September, d o . . .
Do
October,
do...
Do
November, d o . . .
Do
December, d o . . Do
January, 1867..
Do
February, d o . . .
Do
March,
do...
Do.
April,
do...
Do
May,
do...
Do
June,
do...
Total..
Number.
Claims adjusted.
829
734 Adi usted- in
541
do ."
720
do
440
do
382
do
298
do
408
do
373
do
510
do
405
do
630
do
339
do
6,609
To tal
Number.
Amount.
;
July,
^ 1866August, ' do..
September, do..
October,
do..
November, do..
December, do..
January, 1867.
February, do..
March,
do..
April,
do..
May,
do..
June,
do.,
820 "$70^857'36
692
29,031 71
590
33,535 65
571
44,2.26 88517
42,858 59
415
33,674 11
599
39,200 12
445
17,570 47
369
29,729 88
393
201,115 02
518
3!,789 74
366
24,786 92
6,295
598, 347 45
Number of accounts remaining on hand June 30, 1867, 314. Of claims
remaining on hand, there were received in July, 1866, 1; September, 15 ;
October, 13; November, 3 ; December, 4; January, 1867, 4 ; February, 6 ;
March, 17; April, 3 8 ; May, 82; June, 131.
Reports have been made upon 60 bounty land and 97 pension cases; eight
applications for admission to Naval Asylum, and 17,393 letters have been written.
I take great pleasure, sir, in laying before you this exhibit of the work of this
office during the past fiscal year. I am gratified at the large amount of work
which has been accomplished, and on account of the accuracy and promptitude
with which it has been transacted. I have had occasion in my previous annual
reports to speak in high terms of the gentlemen and ladies who compose the
clerical force of this office, and I am gratified that I can renew that commendation
almost without exception. The harmony existing among the various members
of the office continues uninterrupted, and increased experience gives increased
facility, celerity, and exactness in performing its work. It is to be wished thatCongress would adopt some system by which competent and faithful clerks
could be retained in their positions during good behavior, should the exigencies
of the office require their labor, so that they could make their arrangements for
living here with a feeling of permanence akin to that which is possessed by those
who pursue other avocations. I also beg leave, sir, to renew the statement of
my conviction that the clerks of the various departmeiits, taken as a Avhole, are
inadequately paid. This I think is evident, in view of the great expenses they
are compelled to incur, and when it is recollected that their education, their
former social relations, their habits, tastes and associations, are such as to make
respectability a necessity, the government, in my judgment, should pay them
sufficiently to insure them such a position as becomes it and themselves.
In this office many improvements have been adopted during the past year, for
the purpose of insuring correctness and promptitude, and in order to secure the
government against frauds. In all these particulars I have constantly received
the valuable co-operation of my chiefs of divisions, all of whom now in the office
deserve my hearty and emphatic commendation. Especially am I indebted to
.my chief clerk, William B. Moore, esq., for his never-failing and judicious
assistance in all the work and business of the office.
""
70
REPORT OF THE SECRETARY OF THE TREASURY.
Valuable suggestions, have from time to time been received from you, sir,
which I have endeavoj^d faithfully to carry out. I beg leave to acknowledge
your uniform kindness and courtesy, and to assure you of the respect and esteem
with which I am, sir,
Very truly, your obedient servant,
S T E P H E N J . W . TABOR,
Auditor,
Hon. HUGH MICOULLOCH,
Secretary of the Treasury.
REPORT OF THE FIFTH AUDITOR.
TREASURY DEPARTMENT, F I F T H AUDITOR'S OFFICE,
November 1, 1867.
SIR : I have the honor to present herewith tabular statements exhibiting details
of the business of this office during the fiscal year vv^hich ended on the 30th of
June, 1867. In addition to the current business of the office, thus in part exhibited, a large amount of work in the copying of accounts and in other necessary
services has been satisfactorily performed.
The number of letters written on office business during the year was 5,758.
The total number of accounts registered was 11,516.
The accompanying statements, marked A to N, convey interesting information
touching our consular and diplomatic service, and also concerning the assessment
and collection of the internal revenue, to which your attention is respectfully
called.
I am, sir, with great respect, your obedient servant,
0 . M. WALKER,
Auditor,
Hon. HUGH MCCULLOCH,
•
Secretary of the Treasury.
A.—Statement ofthe expenses of all missions abroad, for salaries, contingencies,
and loss by exchange, from the 1st July, 1866, to the 30th June, 1867, as
shown by accounts adjusted in this offce.
Mission. .
Salary.
• Contingencies.
Loss by
exchange..
Total.
GREAT BRITAIN.
•
CHARLES F . ADAMS, minister.
$16,346 54 $1,553 52
From July 1, 1866, to June 30, 1867
B.EN.T. MORAN, secretary of legation.
From July 1, 1866, to June 30, 1867
2,555 48
BEN.T. MORAN act'g charg6 d'affaires.
From Sept. 25,1866, to Nov. 22, 1866, 59 days
865 15
D. R. ALWARD, asst. sec. of legation.
From July 1, 1866, to June 30, 1867
1,461 73
21 228 90 i 1-iS.^3 ^Q.
$22,782 42
REPORT OP T H E SECRETARY OF T H E TREASURY,
71
Statement A — C o n t i n n e d .
Mission.
Contingencies.
Loss by
exchange.
$10,063 27 $1,826 63
$223 15
Salary.
Total.
FRANCE.
JOHN BIGELOW, late minister.
I'rom July J, 1866, to Feb. 15, 1867
J« )HN HAY, late secretary of legation.
From July 1, 1866, to Sept. 30, 1.866.. . . .
G. P. POMEROY, late assH sec. of legation
From July 1, 1866, to Dec. 23, 1866
630 94
695 87
5 57
JOHN A. Dix, minister.
From Nov. 16, 1866, to June 30, 1867
W. HOFFMAN, secretary of legatio7i.
From Dec. 24, 1866, to June 30, 1867 . . . .
J. W. Dix, assU, sec. of legation.
From Jan. 16, 1867, to June 30,1867 . . . .
10,235 54
2,421 37
1,367 72
673 32
7 47
23,666 66
4,248 00
11,204 36
.1,277 48
236 19
,150 85
RUSSIA.
CASSIUS M . CLAY, minister.
From July I, 1866, to June 30, 1867.'.
J E R . CURTIN, secretary of legation.
From July 1, 1866, to June 30, l867..
1,746 72
12,951
1,277 48
14,228 56
PRUSSIA.
JOSEPH A. W R I G H T , late minister.
From July 1, 1866, to March 31, 1867
8,341 86
434 30
JOHN C. W R I G H T , secretary of legation.
. From July 1, 1866, to June 30, 1867
1,746 72
JOHN C . WRIGHT, acting charge.
From Jan. 1, 1867, to June 30, 1867, and
24 days in 1866
2, 686 83
187 58
12,775 41
621 88
10,732 52
711 73
13,397 29
AUSTRIA.
J. L. MOTLEY, late minister.
From July 1, .1866, tp June 15, 1867
.
G. W. LIPPITT, secretary of legation.
From July 1, 1866, to June 14, l8t)7, and
for salary as cfiarge d'affaires to June
30,1866..
..„^
1,656 65
263 74
10 34
12,652 91
722 07
13,374 98
MEXICO.
L. D. CAMPBELL, late minister.
From Nov.-7, 1866, to June 15, 1867..
E. L. PLUMB, secretary of legation.
From Nov. 10, 1866, to June 30, 1867.
7,761 67
1,117 92
99 79
8,879 59
99 79
8,979 38
72
'
REPORT OF THE SECRETARY OF THE TREASURY.
Statement A—Continued.
Mission.
Contingencies.
Loss by
exchange.
$11,204 36 $2,573 66
$151 27
Salary.
Total.
SPAIN. «
J O H N P . HALE, minister.
From July 1, 1866, to June 30, 1867
HORATIO J. 'PEHRY, secretary of legation.
From July 1, 1866, to June 30, 1867
1,746 72
12,951 08
2,573 66
11,204 36
1,270 70
151 27 $15,676 01
BRAZIL.
J. W. W E B B , minister.
From July 1, 1866, to June 30, 1867
J. A. GROS, secretary of lecration.
From July 1, 1866, to June 30, 1867
1,746 72
12,951 08
1,270 70
14,221 78
BELGIUM.
H . S. SANFORD, minister.
From July 1, 1866, to June 30, 1867
7,089 94
896 23
161 15
9,385 75
^ 482 77
106 93
8,147 32
PERU.
A. P . PIOVEY, minister.
From July 1, 1866, to June 30, 1867
C. EYTINGE, secretary of legation.
From July 1, 1866, to Maich 17, 1867
1,056 13
109 25
10,441 88
482 77
11,204 36
502 16
4,786 72
484 74
. 216 18 11,140 83
CHINA.
A. BURLINGAME, minister.
From July 1, 1866, to June 30, 1867
S. W. WILLIAMS, secretary of legation
and intet'prefer.
From Juiy 1, 1866, to June 30, 1867 . : . . . .
15,991 08
1,600 81
986 90 1,600 81
18,578 79
TURKEY.
E. J. MORRIS, minister.
From July 1, 1866, to June 30, 1867
7,089 94 .2,878 14
316 63 10,284 71
ITALY.
-
GEORGE P. MARSH, minister.
From July J, 1866, to July 30, 1867
11,204 36
.
387 69
GREEN CLAY, secretary of legation.
From July 1, 1866, to June 30, 1867
1,746 72
12,951 08
387 69
5,295 51
329 49
13, 338 77
SWEDEN.
G. H. CAMPBELL, late minister.
From-July 1, 1866, to March 31, 1867
65 16
G. J. BARTLETT, minister.
From March 18, 1867, to June 30, 1867....
2,081 17
45 02
7,376 68
374 51
65 16
7,816 35
REPORT OF THE SECRETARY OF THE TREASURY.
73
Statement A—Continued.
Mission.
Salary.
Contingencies.
Loss by
exchange. . Total.
DENMARK.
G. H. YE A MAN, minister.
From July 1, 1866, to June 30, 1867
.
$7,089 94
$471,76
7,089 94
674 76
$7,561 70
GUATEMALA.
F. H. WARREN, minister.
From July 1, 1866, to June 30, 1867
$225 23
7,989 93
PORTUGAL.
JAMES E ! HARVEY, minister.
From July 1, 1866, to June 30, 1867
1,090 34
1, 090 34
NEW GRANADA.
. A. A. BURTON, late minister.
From July 1, 1866, to May 4, 1867
5,965 70
558 25
1,852 73
15 50
7,818 43
573 75
7,089 24
343 78
7,089 94
1,136 03
3,031 62
115 04
5,053 76
313 67
8,085 38
428 71
7,089 94
397 25
7,089 94
267 60
66 29
7,423 83
29 72
209 46
2,352 67
P. J. SULLIVAN, minister.
From March 29, 1867, to June 30, 1867 . . .
8,392 18
SWITZERLAND.
s
GEORGE HARRINGTON, minister.
From July 1, 1866, to June 30, 1867
21 96
7,454 98
PONTIFICAL STATES.
• RUFUS KING, late minister.
From July 1, 1866, to June 30, 1 8 6 7 . . . . . .
8,225 97
NETHERLANDS.
JAMES S. P I K E , late minister.
From July 1, 1866, to December 1, 1866 . .
^
H U G H EWING, minister.
From October 15, 1866, to June 30, 1867..
«
8 514 09
HONDURAS.
R. H. ROUSSEAU, minister.
From July 1, 1866, to June 30, 1867
7,487 19
HAWAIIAN ISLANDS.
E. M. McCoOK, ininister.
From July 1, 1866, to June 30, 1867
ARGENTINE CONFEDERATION.
R. C. KIRK, late minister.
From July 1, 1866, to O.ctober 18, 1866 . . .
2,113 49
-1
74
REPORT OF THE SECRETARY OF THE TREASURY.
Statement A—Continued.
Mission.
.
Contingencies.
Loss by
exchange.
$4,803 85
$99 22
$337 50
4,441 46
122 12
^210 10
9,245 31
221 34
547 60 $10,014 25
7,089 94
342 49
7,432 43
9,385 75
842 45
Salary.
Total.
COSTA RICA.
C. M. RIOTTE, late minister.
From July 1,, 1866, to March 6, 1867
A. G. LAWRENCE, minister.
From November 16, 1866, to June 30, 1867.
NICARAGUA.
A. B. DICKINSON, minister.
From July 1, 1866, to June 30, 1867
CHILL
J. KlhYA-TiueK,*minister.
From July 1, 1866, to June 30, 1867
E. F. CuOKE, secretary of legation.
Frdm July 1, 1866, to June 30, 1867
148 80
99 45
1,461 73
10,847 48
842 45
248 25
11,938 18
7, 089 94
117 82
191 21
7,398 97
7, 089 94
347 44
369 65
7,807 03
7,089 94
271 86
7,361 80
5,296 21
169 72
5,465 93
PARAGUAY.
C. A. WASHBURN, minister.
From July 1, 1866, to June 30, 1867.
ECUADOR.
WILLIAM T . COGGESHALL, late minister.
From July 1, 1866, to June 30, 1867
VENEZUELA..
JAMES WILSON, minister.
From July 1, 1866. to June 30, 1867
HAYTI.
H. E. PECK, late minister.
From July 1, 1866, to June 30, 1867
BOLIVIA.
•
A. A. HALL, rnmister.
From July 1, 1866, to June 30, 1867. (Accounts not received)
.
7,089 94
7.089 94
SALVADOR.
A. S. WILLIAMS, minister.
From November 30,1866, to June 30, 1867.
4,275 03
60 68
4,335 71
3,836 72
47 13
3, 883 85
LIBERIA.
JOHN SEYS, corkmissioner and consul gen'l.
From July 1, 1866, to June 30, 1867
.•
REPORT OF THE SECRETARY OF THE TREASURY.
75
Statemeni A—Continued.
Mission.
Salary.
Contingencies,
Total.
•
JAPAN.
R. B. VAN VALKENBURGH, minister.
From July 1, 1866, to June 30, 1867
A. L. C. PORTMAN, secretary of legation
and interpreter.
From July 1, 1866, to June 30, 1867
Loss by
exchange.
$7,089 94
$592 79 • $585 36
2,411 72
261 73
9,500 96
592 79
847 09 $10,941 54
JUDGES AND ARBITRATORS.
Under the provisions of treaty with Great
Britain, April 7, 1862.
TRUMAN SMITH, judge. New York.
° 2,411 72
From July 1, 1866, to June 30, 1867
B. PRINGLE, judge, Cape Town.
2,411 72
From July 1, 1866, to June 30, 1867
C. BRAINARD, arbitrator, New York.
986 72
From July 1, 1866, to June 30, 1 8 6 7 . . . . . .
W M . L . AVERY, arbitrator, Cape Town.
From July 1, 1866, to June 30, 1867
1,936 72
T. R. HIBBARD, dec'd, arbitrator, Sierra
Leone.
655 22
From July 1, 1866, to November 2, 1866 . .
8,402 10
169 40
• 128 7 2 '
52 38
a 05 98
169 40
.^ >287 08
8,858 58
111 09
111 09
BARING BROS. & Co., U. S. baMers.
From-July 1, 1866, to June 30, 1867
Total
359,250 22
76
REPORT OF THE SECRETARY OF THE TREASURY.-^
B.—Statement of 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, 1867.
No.
Consulate.
1
2
3
4
5
6
7
8
9
10
11
Amoor River...
Algiers
AntwerpAmsterdam
.
Aix-la-Chapelle.
Alexandria
Amoy
Apia
Aux Cayes
Acapulco
Aspinwall
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Bristol
Belfast
Bay of Islands.
Bordeaux
Barcelona
Batavia
Bremen
Basle
'..
Beirut
Bahai
Buenos Ayres..
Bangkok
Brindise
Boulogne
Bradford
27 Cork
28 Calcutta -.
29 Cape Town
30 Cadiz
31 «| Constantinople ,
32 Canea
33 Cyprus
....
34 Canton
35 Cape Haytien ..
36 Carthagena
37 Callao
38 Cobija
.".
39 Coaticook
40 Chin Kiang
41 Clifton
,
Salaries.
Fees.
$1,643
2,478
3,500
1,195
2,500
11,923
5,486
2,543
625
3,666
2,500
04
26
00
64
00
07
40
48
00
57
00
$98 45
29 50
5,500 75
827 47
3,157 50
397 46
862 01
289 48
446 69
1,164 06
3,690 76
2,489
81
2,021
2,527
1,093
3,499
2, 000
4,603
2,050
2, "420
2,000
1,328
11
65
91
18
40
72
00
02
27
29
00
82
3,444 16
11,065 31
5,936 31
965 39
624 81
2,746 75
2,992 50
118 07
822 04
4,727 15
608 98
7 13,
112 00
5,380 24
2,000 00
5,000 00
1,450 55
1,500 00
3,000 00
1,000 00
1,513 91
4,204 67
1,000 00
500 00
4, 089 67
125 00
1,500 00
4,744 55
3,082 41
16 17
1, 374 87
565 93
466 56
3,931 54
56 04
7,040 50
534 32
6,607 75
364 44
3,945 54
309 52
678 21
329 41
D.
42
43
Dundee...
Demerara.
2,000 00
2,000 00
5,261 25
1,669 61
44
45
Elsinore .
Erie
1,500 00
1,875 00
13 25
8,000 26
46
47
48
49
Funchal
Fayal
'..
Frankfort-on-the-Main.
Foo-Choo
1,500 00
750 00
3,884 83
4, 375 00
223 44
444 13
1,551 50
772 10
Loss in
REPORT OF T H E SECRETARY OF T H E TREASURY.
77
B.—-Statement of consular returns of salaries, fees, h^.—Continued.
Consulates.
Salaries.
$1,779
3,562
1,630
714
1,530
1,125
1,500
2,103
Genoa
Glasgow...
Geneva
Guayaquil ,
Gaboon
Guayamas .
Gibraltar...
Goderich...
89
50
43
96
22
00
00
25
Fees.
$1,090 15
10,199 62
1,086 23
392 00
16 05
412 43
315 17
2, 953 97
Loss in
exch
$18 04
30 45
"33*35
H.
Hong Kong .
Halifax
Havre
Havana. . . . .
Haoriburg...
Honolula . . .
Hankow
2,625 00
2,000 00
8,427 89
7,795 83
2, 338 44
5,156 20
2,250 00
Jerusalem-
1,875 37
3,871 22
3,658 95
5,065 25
19,511 12
5,001 69
6,147 53
257 46
97 75
525 00
6 00
223 67
181 46
K.
Kingston, Jamaica.
Kanagawa
Kingston, C. W . . .
2,527 17
6,211 65
1,500 00
1,881 14
1,624 53
2,237 91
17 55
780 41
7,500 00
8,150 38
2,000 00
2,250 00
3, 033 38
1,875 00
1,438 41
1,500 00
832 81
1,500 00
3,000 00
38,542 36
34,573 80
2,376 00
813 47
5,170 50
357 00
5,044 25
1,240 17
39 95
698 84
158 52
624 42
4 03
72 39
15 40
62 54
127 97
12 32
176 25
L.
London
Liverpool . . .
Leeds
Lisbon
Lyons
La Rochelle.
Leipsic
Leghorn
Lanthala....
La Guayra..
Lahaina
Leith
35 09
M.
Manchester
Melbourne .
Malta
Montreal...,
Moscow
Marseilles - .
Matanzas . .
Munich
Messina
Mexico . . . .
Matamoras .
Montevideo.
MaTanham .
Mauritius. .
,250 00 17,599 00
3,120 24
896 31
260 27
,250 00
097 81
8, 533 44
,293 89
11 00
220 10 . 3, 879 75
,500 00
1,180 83
500 00
6, 099 45
000 00
718 75
,500 00
1,678 59
,000 00
520 70
,040 76
1,989 09
•50 00
1,615 24
,250 00
601 79
,591 64
293 76
707 23
'258'57
24 20
243 30
17 69
144 27
78
REPORT OF THE SECRETARY OF THE TREASURY.
B.—Statement of consular returns o f salaries, fees, h^c.—Continued.
Consulates.
No.
Salaries.
Loss in
exchange.
Fees.
N.
98
99
100
101
102
103
Naples
Nassau .....
New Castle.
Nantes
Nice
Nagasaki...
,646 44
1,500
1,728
1,944
2,741
104 Odessa
105 Oporto
106 Omoa and Truxillo.
107
108
109
110
111
112
113
114
115
116
117
118
119
P.
Paris
Prince Edward Island..
Port Stanley
Port Mahon
Paso del Norte
Panama
.
Pernambuco
Para
Payta
Pictou . . :
Palermo
Piraeus
Prescott
120 Quebec .
Q.
85
00
02
28
66
1,070
475
360
398
00
07
70
35
2,288 04
1,500 00
1,000 00
63 83
224 50
31 76
7,, 084 24
47,700 50
1,500 00
499 92
5,034 39
2,000 00
"807 92
500 00
1,500,00
1,500 00
185
41
2,731
1,418
1,999
170
479
1,818
1,500 00
2,561 08
1,660 70
1,068-04
6,000
2,000
2,266
1,000
5,993
2
1,932
613
52
OO
28
87
45
26
86
66
R.
121 Rio de Janeiro
122 Revel
123 Rotterdam
124 Rio Grande
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
S.
St. Petersburg,St. Paul de Loando . . .
St. Thoaias
,
St. Domingo
,
St. Catharine's
Singapore
Santiago de C u b a . . . . ,
San Juan
Santiago, Cape Verde
Santa Cruz
Stuttgardt
,
Spezzia
Smyrna
„
Shanghai
,
Swatow
,
San Juan del Norte ..
San Juan del Sur
Sabanilla
Santos
Stettin
SouthamptO'n
St. Helena
,
St. John,,CE
Sarnia
00
00
31
00
2,944 45
750 00
4,000 00
3,510 86
2,138 60
2,500 00
2,500 00
1,527 17
562 81
1,500 00
750 00
],.500 00
2,341 19
5,750 00
4,375 00
2,000 00
2,970 16
561 14
629 79
1,.206 25
2,000 00
2,036 87
1,402 17
1,610 .00
79
00
37
66
•
1,478 75
31 53
2,913 14
234 43
777 61
;•
832 98
'
910 22
772 36
48 15
237 93
2,362 52
876 07
5,129 75
327 40
;
837 76
281 86
380 32
4 50
113 00
294 41
809 71
: 2,325 04
1,362.25
REPORT OP T H E SECRETARY OF THE TREASURY.
79
B.—Statement o f consular returns o f salaries, fees, SfC.—Continued.
Consulates.
No.
149
150
151
352
153
154
155
156
157
158
159
159i
T.
Tangiers
Trieste
Tampico
Trinadad de Cuba
Tripoli
Tunis
Turk's Islands
Tumbez
Tahiti
Talcahuano
.
Tamatave, Madagascar.
Toronto
160
161
162
163
Valparaiso
Vienna
Venice
Vera Cruz..
164
Windsor .
165
166
Zurich...
Zanzibar.
Salaries.
Loss in
exchange.
Fees.
$171 11
$3,000 00
2,000 00
1,833 33
2,500 00'
10,500 00
7,614 13
2,300 00
444 27
1,250 00
- 1,000 00
2,087 91
1,500 00
3
764
204
353
339
39
8,035
93
54
06
96
33
48
43
3, 000 00
1, 426 62
.876 75
3, 684 72
3,971
2,0e4
392
1,526
73
50
93
58
1,658 96
2, 003 35
1,500 00
1,000 00
2,565 00
394,459 63
424,099 17
$744 60
. 790 75
1.313 14
800 67
41 36
10 79
108 84
127 60
V.
w.
Total
7 01
34 17
10,717 77
Total amount of fees received as per adjustuients
.
$424,099 17
Total amount paid for salaries of consuls, as per above
$394,459 63
Less this amouut included, but being for salaries accrued before
June 30, 1866
-.
23,167 00
371,292 63
10,717 77
Add loss in exchange paid.
382,010 40
Fees received in excess of salaries and loss by exchange.
—
42, 089 77
REMARKS.
No.
1. Including salary from October 1, 1865.
2. Including salary from November 6, 1865.
*
3. Paid consular clerk one thousaud dollars.
4. Salary paid while receiving instructions and transit to post of duty.
6.. Salary paid C Hale from May 18, 1864.
7., Paid Charles W. Legendretrom July 16 to August 14, 1866;., also James Porter, acting,
from September 11 to November 11, 1865; also William P. Jones, from April 1 to
December 13, 1866.
8. Salary paid from September 15, 1864, to June 30,1866. Second quarter 1867 not received,.
9. Includiug salary from April 1 to June 30, 1866.
10. Fees amounting to one thousand six hundred and sixty-six dollars and fifty-seven
cents overcharged, returned.
13^ Including salary of J. H. Heap, while receiving instructions and making transit to his
post of duty ; also salary of John Young, from August 7 to August 17, 1861, while
receiving instructions, and from September 11 to October 6, 1866, while making
transit from post of duty.
14. Salary paid W. G. Wright irom December 4, 1866, to January 2, 18^7. No returns.
15. Salary paid William E. Gleeson, from June 28, 1866, to.August 19,1866, while receiving instructions and making transit to post of duty.
16. Including salary from October 25,1865.
80
REPORT OF THE SECRETARY OF THE TREASURY.
. 17. Including salary from May 28,1865.
18. Salary paid George S..Dodge, from June 28 to July 26, 1866, while receiving instructions, and from July 27 to August 15, 1866, while making transit to post of duty.
20. Salary paid Nevin Moore, acting, from April 4,1857, to July 22, 1858.
21. Paid Augustus Puxoto salary from October 17,1864, to August 28, 1865. Second
quarter 1867 not received.
22. Salary paid M. E. Hollister from October 13 to November 7,1866, while receiving instructions, and from November 26, 1866, to January 14,1867.
24, Salary paid F. B. Hutching from August 7 to August 27,1866, while receiving instructions, and from September 23 to October 21,1866.
29. Salary paid George Gerard from April 4 to June 15, 1867, while receiving instructions
and transit to post of« duty, and including salary from April 1 to June 30, 1866.
33. Including salary from December 27,1865.
34. Including salary from January 1,1866. Sa.lary paid E. M. King from May 3 to June
3,1867, while receiving instructions. Fourth quarter 1866 arid first quarter 1867
not received.
37. Including salary of Alexander C. Dyer, consular clerk, from Novernber 29, 1866.
38. No returns for three quarters.
40. Salary paid H. G. Bridges from September 1, 1865, to May 31, 1866. First quarter
1867 not received.
41. Salary paid A. A. Porter from April 1, 1865, to April 20,1866.
45. Salary paid from April 1 to June 30,1866, inclusive.
48. Includiug salary of consular clerk.
,
49. Including salary for second quarter 1866.
50. Salary paid D. H. Wheeler from October 20 to November 26, 1866, while making transit
from post, and salary to W. L. Patterson from January 15 to February 13, 1867.
51. Salary paid W. L. Duff while receiving instructions, and salary of J. M. Bailey while
making transit from post.
55. Salary paid A. Perrot June 20 to September 30, 1866, w^hile making transit to his .post
of duty. Second quarter 1867 not received.
58. Salary paid Thomas Allcock while receiving instructions and transit to his post of (cluty.
Second quarter of 1867 not adjusted.
61. Salary paid Dwight Morris while receiving instruction,s; also salary to James O.Putnam while awaiting his exequatur and making transit from post.
62. Salary paid William T. Minor while making transit to and from his post; also salary
of consular clerk from January 1, 1867.
63. Salary paid S. F. Williams while receiving instructions and transit to his post.
64. Salary paid consular clerk; also salary of Morgan L. Smith while 'receiving instructions and transit to post.
65. Second quarter 1867 not received.
66. Including salary from April 1, 1866.
67. Salary paid I. N. Camp from July 1 to October 5, 1865.
68. Salary paid Julius Stahel while receiving instructions, making transit to his post,
and awaiting his exequatur; also salary of George S. Fisher while making transit
frora his post.
71. Including salary of consular clerks.
73. Including salary from October 23, 1866.
74. Paid P. J. Osterhaus while receiving instructions and making transit to post; also
salary of Albert J. Dezeyk, consular clerk, from July 1, 1866, to June 30, 1867.. No
returns from July 1 to July 27, 1866.
75. Including second quarter, 1866.
76. Salary paid J. M. Cramer while receiving instructions and transit to post. No returns
from April 1 to June 22, 1867.
78. Including second quarter, 1866, fourth quarter, 1866, and second quarter, 1867, not
received; also including salary of K. Pritchette from March 19 to April 17, 1867,
while receiving instructions.
82. Including second quarter, 1866, and salary of G. R. Latham, March 9 to April 7,1866_,
while receiving instructions, aud from April 10 to July 27, 1866,'while making transit
to his post. Second quarter 1867 not received.
84. Including salary for first and second quarters, 1866.
85. Including salary of W. W. Averell and Franklin Olcutt, consular clerk, while receiving
instructions and making transit to post; also salary of John F. Potter while making
transit from post.
•
86. Including salary of James Wentworth w^hile receiving instructions, making transtt to
post, and awaiting his exfequatur.
87. Salary paid M. F. Conway while receiving instructions; also.salary paid G. G. Fleurot
, while making transit from post.
93. Including salary of M. B. Marshall while making transit to post of duty.
94. Second quarter 1867 not received.
95. Including second quarter, 1866.
REPORT OF THE SECRETARY OF THE TREASURY.
81
96. Including salary of Nicholas Pike while receiving instructions and transit to post of duty.
97. Including salary from June 14, 1866. Second quarter 1867 not received.
98. Including salary of Frank Swan while receiving instructions and while making transit
to and from post of duty.
99. Returns incomplete.
101. Including salary of G. M. Towle w^hile receiving instructions and making transit to and
from post of duty.
102.. Including salary from December 15, 1865, to June 30, 1866.
103. Including salary from April 1 to June 30, 1866. Second qnarter 1867 not received.
104. Including .salary from August 21 to October 12, 1861.
107. Including salary of E. Tuck from July 1 to July 31, 1866 ; also salary of James Hand
and William Kine, consular clerks.
108. No returns.
109. Returns incomplete.
112. Including second quarter 1866, salary of T. K. Smith while receiving instructions and
making transit to post; also salary of Frederick Hicks from July 1 to July 29,1867.
114. .Seventy-one (71) days deducted while absent from post, September 15 to November 25,
. 1866.
118. No returns.
120. Salary paid John Henry while receiving instructions, while making transit to post, and
aw^aiting his recognition.
123. Including salary of Albert Rhodes while receiving instructions and making transit to
post of duty.
125. Including salary of J. Curtin, October 1, 1865, to June 30, 1866. Second quarter 1867
not received.
126. Second quarter 1867 not received.
\
.
,
128. Including salary of J. S. Smith Avhile making ti^ansit to post of duty, and salary of Paul
T.Jones from August 1 to October 7, 1866, making transit home, and from June 1,
1865, to July 31, 1866, at post.
129. Including salary from November 11, 1865.
132. Including salary of Jasper Smith from November 29 to December 3, 1861. Second
quarter 1867 not received.
133. Returns incomplete.
135. Second quarter 1867 not received.
137. Including salary of E. J. Smithers while receiving instructions and transit to post.
138. Including second quarter 1866, and salary of B. R. Lewis, consular clerk, from October
.1,1866.
139. Including second quarter 1866.
141. Including salary of E. P. Taft while; receiving instructions and making transit to post
of duty.
'
,
142. Excess arising from having paid W. A. Chapman and E. Pellett, each, salary from July
]8to August 31, 1866.
143. Salary paid Charier, F. de Vivaldi to November 22, 1865, at post, and from November
30, 1865, to March 9, 1866, while making transit home.
144. Including salary of L. R. Roeder from February to March 26, 1867, while making
transit to post, and salary of Charles J. Sundell from June 30 to August 3, 1866,
while in transit'Yrom his post of duty.
146. Including salary of Thomas Fitnara while receiving instructions and making transit to
post of duty ; also salary of George Gerard while in transit from his post.
148. Salary paid A. W. Duggan from October 6 to October 29,1866, while receiving instructions ; also salary to John L. Near; from November 28 to November 30, 18tJ6, while
in transit from his post.
151. Including additional salary from November 1, 1865, to December 31, 1866.
153. Including salary from January 1, 1864; not previously reported.
154. Including salary of J. H. Heap from August 9 to August 25, 1867, while receiving
instructions, and salary of* Amos Perry from July 1, 1864, to December 31, 1856.
First and second quarters 1864 not received.
155. Including salary of E. Maynard w^hile receiving instructions and making transit to post
of duty.
156. No returns from November 21 to December 31, 1866.
157. Including second quarter 1866.
159. Salary paid from June 14, 1866.
•
'
161. Including salary of P. S. Post while receiving instructions and transit to post. No
returns.
162. Including salary of Frank Colton from-April 30 to June 12, 1866, while in transit to
post, and from June 13, 1866, at post. "
163. Including salary of M. D. L. Lane from January 10 to January 28, 1867, while in transit
from post.
164. Including salary of A. J. Stevens from October 4 to October 27, 1866, while receiving
instructions; also salary of D. K. Hobard, November 3 to November 16, 1866, while
making transit from post of duty.
6 T
82
REPORT OP THE SECRETARY OF THE TREASURY.
C.—Statement showing the amount expended by the consular officers of the
United States f o r the relief of Aonerican seamen a t the consulates, the amount
received by ihem as extra wages of discharged seamen, a n d the amount of loss
in exchange incurred by them in d r a w i n g f o r balances due them, as a p p e a r s
f r o m the settlement, in the F i f t h Auditor's Offce, of the consular accounts f o r
the fiscal y e a r ending June 30, 1867.
Consulate.
Acapulco
Alexandria
Amoor river
Amoy
Antw-erp
,
Apia
Aspinwall
Aux Cayes
Barbadoes
..-.Barcelona
i.
Bahia
Bangkok
'
Batavia
Bathurst'
Belize
Belfast
Bermuda
Bombay
Boulogne
Bradford
Bristol
Buenos Ayres
Curacoa
Cork
Constantinople
Callao
Cadiz .-•
Calcutta
Cape Town
Ceylon
- .Carthagena
Demerara
Dundee
Elsinore
Fayal
Falmouth
Funchal
Glasgow
1 ..
Gaspe Basin
Guayaquil
Geiioa
Gibraltar
Guaymas.
Goderich
Havre
Honolulu —
ilong Kong
Ptavana
Halifax
HiJo
Hakodadi
Kingston, Jamaica ..
Kana gawa
Liverpool
,
London
Lahaina..
Lap-uayra
Receipts.
Expenses.
$332 25
21 89
$23 00
188 35
523 45
912 00
954 30
•80 01
512 20
670 66
60 00
581
•489
2,039
737
146
889
5
857
263
459
157
100
1
919
72
41
27
84
45
15
96
75
50
75
51
51
00
92
26
36
14 88
4,071 13
"'276"6o'
1,837 06
19 20
3,989 51
289 48
212 20
no 60
828 85
3,085 11
'"'"ss'so"
1,326 20
130 07
225
9,878
4,649
5,022
72
00
79
53
1,476 00
66
865
15,112
4
96
25
48
56
180 00
4
136
3,527
63
229
94
5,665
698
2,265
63
153
84
89
86
00
12
30
12
35
50
68
04
59
353
- 27
6,467
253
675
• 36
169
120
836
94
293
8
445
9,540
3,981
4,467
429
1,245
1,636
94
81
47
31
74
91
06
95
75
80
67
75
00
19
81
73
81
87
49
17
1,210 38
1,802
10,838
477
30
52
87
19
00
00
55
Loss in
exchange.
REPORT OP THE SECRETARY OF T H E TREASURY.
83
C.—Statement, 8fc.—Continued.
Receipts.
Consulate.
Lambayeque .
La Paz
Marseilles . . .
Matanzas
Montevideo, (2d quarter 1867 not received).
Mauritius
Melbourne, (2d quarter 1867 not received)..
Montreal
Manilla
Monrovia
Nagasaki
Nantes'. ,
Payta
;
Paramaribo
Palermo
.
Panama
Paris
Pictou
Port Mahon
Rio de Janeiro
Rio Grande do Sul ...'.
St. Catharine, Brazil
St. Helena
'.
Santiago, Verde islands
,.
Singapore
Stettin
Southampton
St. John, New Foundland
Smyrna
St. John, New Brunswick
Shanghai
St. Domingo City
St. John, Porto Rico
Swatow
St. Petersburg
'.
•Sheffield
'
'......
Sydney, Australia
St. Martin, West Indies
• St. Thomas
Turk's island
Tumbez
Talcahuano
Teneriffe
Tahiti
Trinidad island
Tampico
Trinidad de Cuba
Valencia •
Valparaiso
Victoria, Vancouver's island
Zanzibar
I.
Total
$107
755
165
1,689
300
265
34
98
00
22
00
68
173 50
150 00
1,467 80
226 00
119 00
150 90
146 40
5,612 18
264
1,185
118
250
00
00
00
37
Expenses.
Loss in
exchange.
39
534
966
3,243
784
$11 83
" 284'76'
1,613
""59'68-
153
77
152
125
1,443
24
3,297
74
964
11
• 248
97
3,752
329
96
921
690
751
23 64.
57 26>
120 94
22,
12
2,274 81
37
2
105
183
50
25
72
51
27 52
192 00
3,835 24
77 86
648 00
* 46 92
90 00
55 95
14,085 19
92,442 31
339
671
39
105
1,859
95
169
78
271
.65
1,808
121
218
700
1.208
7,289
559
5,069
54
1,468
54
43
13,888
1, 646
469
135,583 19
17 22.
5 93.
333 12:
83 37
443 87
,
92 37
2,422 54
RECAPITULATION.
Total amount of expenditures and loss in exchange
Amount of receipts •
.
Excess of disbursements over receipts
$133, 005 73.
92,442 3L
45,563 42-;
84
REPORT OF THE SECRETARY OF THE TREASURY.
D . — S t a t e m e n t showing the amount refunded citizens, seamen, or their represent-,
atives directly f r o m the United States treasury, d u r i n g ihe fiscal y e a r endi n g J u n e 30, 1867, the several sums h a v i n g been previously received a t the
consulates.
$169 58
18 47
93 00
48 41
50 00
36 00
70 00
70 00
20 00
James M, Cole, citizen, estate of.
Robert Easby, seaman
do
Jacob Bracy
do
do
John S. Young .. do
do
M. Aline
d o . . . wages refunded.
.do.
Wm. Smith
do.
.do.
Charles Bosse
do.
W.T.Mesick....do
do.
.do.
D.A.Dunham.-.do.
Total.
575 46
Statement showing the amount expended by the United States consulates f o r
expenses incurred on account of criminal seamen f o r the fiscal year ending
J u n e 30, 1867.
Palermo
Culcutta
St. Jago de Cuba ..
$467 20*
100 00
50 00
Total
617 20
E . — S t a t e m e n t of the number of destitute American seamen sent to the United
States, a n d the amount p a i d f o r their p a s s a g e , f r o m the following consulates,
d u r i n g the fiscal y e a r ending J u n e 30, 1867.
Consulates.
Acapulco
Antwerp
Aspinwall
.
Aux Cayes
Barbadoes
Barrington
Batavia
Bahia
'1Bermuda......
Buenos Ayres.
•Cadiz
Callao
,
Gape town
Cardiff
Cette
Coronel
Cow Bay
Curacoa
Fayal.
Falmouth
Fortune island.
Frontina
Glasgow
Goree
No. oif
seamen.
4
1
72
3
41
19
9
4
35
1
9
2
10
3
]
1
29
.3
79
2
5
16
2
3
Amount.
$40 00
1(5 00
720 00
56 00
440 00
190 00
• 90 00
40 00
431 00
10 00
110 00
20 00
362 00
30 00
10 00
10 00
290 00
30 00
1,764 00
20 00
. 50 00
160 00
20 00'
30 00
Consulates.
Grande Caymans
Guaymas
Halifax
".
Havana
Havre
Hong Kong
Honolulu
Inagua
Kanagaw^a
Kingston
La Paz
Laguayra
Lisbon
Liverpool
Liverpool, N. S . .
London
Macao
Matanzas
•.,
Mauritius
Malaga
Mayaguez
Mazatlan
....
Nassau
Neuvitas
No. of
seamen.
27
50
3
1
64
19
8
25
3
1
1
10
6*
20
1
7
1
1
8
2
97
9
Amount.
$55
80
268
500
30
10
640
270
140
390
30
10
10
100
36
200
10
70
75
10
80
20
1,442
90
00
00
00
00
00 .
00
00
00 •
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
REPORT OF THE SECRETARY OF THE TREASURY.
85
E . — S t a t e m e n t o f destitute American seamen, 8^c.—Continued.
No. of
seamen.
Consulates.
,Padang .....
Palermo
.
...
Panama
Paramaribo
Pernambuco
Rio de Janeiro
Rio Grande, Brazil
*
San Juan
.
Salt island
.
. '
Santiago, CapedeVerde
Sagua la Grande
Santiago de C u b a . . . . .
Singapore
Sidney
Shanghai
Smyrna
St. Martin
„.
2
2
14
3
9
28
3
15
2
15
3
12
2
2
13
2
9
No. of
seamen.
Amount.
Consulates.
$20
20
140
30
105
280
30
170
20
230
30
120
20
20
130
• 20
105
St. Thomas
St. Helena
i.....
St. John
St. Christopher
Tahiti
Tampico.
.......
Trinidad
Turk's island Valparaiso..----.... .;
Vera' Cruz
.
..
Victoria
'•'.Y^armouth
Zanzibar
Picked up at sea..
00
OQ
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
35
20
25
4
6
4
1
24
3
6
28
15
9
10
1,056
Total...
Amount.
$350
. 228
350
40
60
60
20
270
30
60
280
150
90
300
00
08
00
00
00
00
00
00
00
00
00
00
00
00
13,277 08
r
1^.—-Department accounts, ^ c , received a n d allowed d u r i n g the fiscal year endi n g J u n e 30, 1867.
Description.
STATE DEPARTMENT.
Amounts.
.
Proof-reading, packing, &c
Miscellaneous items
...
Office rent of consuls
Extra clerk hire
Contingent expenses, foreign intercourse
Rescue of American citizens from shipwreck
Copper-plate printing, books, maps, &c
."
,
Contingent expenses of all the missions abroad.
Stationery, blank books, &c
Blank books, &c., for consuls. .•
To encourage immigration
,
Expenses Universal Exposition at Paris
,
Expenses under the neutrality act
Bringing home from foreign countries persons charged with crime
Hire of building for State Department.
Publishing laws in pamphlet form
Total
,...•
$3; 613-44
1, 368
16, 440
18,716
162, 305
7,105
5,015
13,932
4,688
37,140
16,066
47,984
7,190
3, 357
50,000
35,579
54
91
20
38
62
62
29
38
07
20
51
51
62
20
00
45
410,504 40
INTERIOR DEPARTMENT.
Expenses of taking the eighth census
Suppression of the slav^ trade
Packing and distributing documents
Account of D. L. Payne, (census Idaho Territory)
Completing biennial register
:
Preservation of collections of exploring expeditions
Account of James Tufts*
Salary of E. James from 1st January to 31st March, 1865
Census of Arizona Territory
Total......
$3,143
2, 847
9,351
7, 855
500
1,992
6,369
750
3, 574
,
19
68
98
39
60
00
50
88
00
49
36,385 52
86
REPORT OF THE SECRETARY OP THE TREASURY,
F.—Department accounts, ^.—Continued.
Description.
Amounts.
PATENT OFFICE.
Contingent expenses
Illustrations for reports
Fitting up cases for copyrights
o
Repairing saloon in north wing
Repairing saloon in old portion of the building
1190,757
13,328
1,904
4,900
4,126
,
,
,
Total
,
15
12
30
08
88
80
215,017 18
POST OFFICE DEPARTMENT.
Blank books, &c
$65,372 93
Total
65,372 93
Archibald Campbell, commissioner northwest boundary survey, for
running northwest boundary line
,
Total
16,514 96
N. M. Beckwith, United States commissioner general to the Universal
Exhibition of 1867, expenses ofthe second and third quarters, 1867.
Total
3,514 96
..."
:..
$21,199 38
21,199 38
*• .
DISTRICT.
li
g
X
o
H
=
Net compensation'.
G.—Statement showing the expense of assessing the internal revenue taxes in the several collection districts, including the sularics, coni"
missions, and extra allowances of the assessors, their contingent expenses; and the comiDensation of the assistant assessors, from
July 1, 1866, to June 30, 1867.
'
.
'
.
S
t
".3 •
If
o
1
1
PI aJ
%
' ^
pi
CM
O
•
30
i
C O .
CO
3
•
^
' MAINE.
$4,109 57
3,295 62
2„388 15
2, 493 29
665 84
71
85
69
95
67
$3, 945 86
3,150 77
2, 305 46
2, 405 34
645 17
%\, 067
333
661
731
291
12, 952 47
499 87
12, 452 60
, 3, 084 81
594 21
99 87
First district
Second district
Third district
3, 601 61
4, 000 00
2, 388 00
143 35
163 28
' 95 17
3, 458 26
3, 836 72
2, 292 83
•
750 00
931 62
600 00
47 87
105 24
69 85
Total
9, 989 61
401 80
9, 587 81
2, 281 62
2,'398 12
1,833 89
2,119 77
88 36
• 67 47
86 08
2, 309 76
1, 766 42
2,033.69
6, 351 78
241 91
6,109 87
3,641 52
3, 904 19
3, 624 99
3, 495 84
3,688 90
3, 624 99
155 27
157 71
157 03
153 J.6
" 151 62
157 03
First district
Second district
Tliird district
Fourtli district .
Fifth district
Total
$163
144
82
87
20
50
28
01
33
69
$256
49
107
106
74
47
42
80
76
06
63
$6,188 75
4, 030 32
7,192 19
8, 870 25
5, 789 74
$60
46
75
104
.32, 903 92
832 67
32, 071 25
286 51
49, 577 24
56 25'
178 17
75 00
9, 001 13
10, 629 75
6, 908 12
215 40
257 69
181 44
8, 785 73
10, 372 06
6, 726 68
209 17
211 56
1 ^
309 42
26, 539 00
654 53
25, 884 47
420 73;:
39 193 38
5, 646 22
4, 457 08
5, 702 75
145 19
112 22
150 15
5, 501 03
4, 344 86
5, 552 60
50 00"
120 04
157 58
• 8, 420 98
6, 807 32
8, 589 63
15, 806 05
407 56
15, 398 .49
327 62
23, 817 93
7, 930 31
17, 729 60
16, 758 30
8, 047 38
20, 111 04
9,995 55
202 40
418 75
433 77
204 1'4
477 10
257 89
7, 727
17, 310
16; 324
7, 843
19, 633
9, 737
305
306
861
569
271
448
13 534
23, 872
26,160
14 633
25, 538
15, 867
22
00
00
00
00
$6, 3.58 17
4,142 12
7, 363 95
9, 087 31
5, 952 37
380 77
607 22
19 75
28 25
15 00
34 18
165 93
223 26
222 96
63 00
423 37
346 50
147 00
291 69
73 90
119 97
189 91
10 00
12 75
38 94
79 79
. 202 53
198 14
785 19
383 78
61 69
480 46
250
344
606
229
174
367
84 00
10 75
14 00
27 00
46 00
17''OO
347
100
510
652
38
209
QT)
52
35
22
$20
31
11
20
16
50
37
50
50
00
$62
81
114
72
50
37
30
06
82
22
$222
100
110
100
75
$169
111
171
217
162
33
26
67
25
$11,763 67
7, 837 02
10; 548 00
10 382 OQ
7 046 29
.NE\V H A M P S H I R E .
13,152 04
B 0 7 1 fi
10, 214 18
VERMONT.
Second district
Third district
• Total
.:
50 00
93 75
. 127 08
270 83
MASSACHUSETTS.
Second district
1 T b ird district
Fifth district
Sixth district
3,
3,
3,
3,
3.
3,
486
746
467
342
537
467
'25
\%
96
63
28
96
1, 083 30
1, 825 40
3,374 98
1,519 03
1, 662 21
1, 337 53
39
37
40
79
07
35
67
92
53
20
76
23
250 00
227 42
1, 000 99
450 00
175 00
282 50
,
91 •
85
53
'24
94
66
09
26
27
33
42
76
61
45
66
'^7
68
99
G.—Statement showing the exiiense of assessing the internal revenue taxes in the several collection districts, 8fC.—^Continued.
oo
CO
p
o
.ii
DISTRICT.
8-
i
O
•
S
fl
o
fcD.:2
11
ca
•fl
.St:
1
o
i.i2
o e3
o
d «2 o
© ^ M
m
.
h
§•!'£
3o
l-sa
M
g
H
MASSACHUSETTS.
Seventh district
Eighth district
Ninth district
T e n t h district .'
$3, 625
4, 000
3, 852
4, 000
Total.
01
00
59
00
$157
163
155
168-
02
28
90
28
$3, 467
3, 836
3, 696
.3,831
99
72
69
72
$1, 360
2, 250
1, 585
1, 999
24
00
50
89
$174
183
236
596
80
10
48
64
$24
21
43
92
00
00
50
25
$188
102
176
392
90
67
91
55
$143
433
200
175
17
33
00
00
$9, 474
18, 470
20,147
21, 885
$256
441
473
• 560
03
46
16
17
93
84
68
50
$9, 217
18, 028
19, 673
21, .324
10
62
48
67
$264
342
283
504
97
07
30
24
$14,841
25,197
25, 895
28, 916
17
51
86
96
37, 458 03
1, 576 30
35, 881 73
17, 998 08
3,163 39
379 50
2, 720 34
3, 337 41
150, 549 00
3, 727 00
146, 822 00
4,156 71
214, 459 16
F i r s t district
Second district
4, 375 00
3, 755 83
174 53
151 06
4, 200 47
3, 604 77
3,124 97
800 00
224 91
80 72
21 75
45 62
9 33
46 67
395 83
174 00
23, 010 33
7, 519 73
540 74
182 77
22, 469 59
7, 336 96
457 74
30, 904 59
12, 088 74
Total
8,130 S3
325 59
7, 805 24
3, 924 97
305 63
67 .37
56 00
569 83
30, 530 06
723 51
29, 806 55
457 74
42, 993 33
3, 467
4,564
3, 618
3,777
900
1, 800
749
999
57
91
13
42
312 42
100 '00
250 00
75 00
9,
15,
7,
13,
9, 403
14, 636
7,108
12, 749
71
290
142
141
14,691
21, 934
12, 092
18,137
794 03
737 42
45, 028 97
RHODE ISLAND.
CONNECTICUT;
First district
Second district
Third district
F o u r t h district
3,625
4,750
3, 761
3, 937
Total
00 . 157 03
00
185 78
59
143 26
73
160 16
16, 074 32
646 23
97
22
33
57
15, 428 09
00
212 63
00 • 257 90
97
82 74
96
260 96
4, 449 93
814 28
2, .599
4,999
3, 954
4, 976
4,333
4, 908
3, 666
2, 799
3, 979
1, 999
615
426
652
554
384
358
284
432
449
511
12
43
16
16
37
00
00
50
87 87
311
241
124
116
663
002
298
063
260
366
190
^?;314
60
63
76
98
48
28
46
24
1,131 46
12
35
30
74
43, 897 51
67
67
82
25
646 41
80
05
29
40
66, 855 54
NEW YORK.
First district..:
Second district..
Third district...
F o u r t h district
Fifth district
:
Sixth district
Seventh district
Eighth district
Ninth district
T e nFRASER
t h district
for
,
3, 505
• 4, 000
2, 676
4, 000
4, 000
4, 000
4,144
3, 495
3, 8.54
3.195
Digitized
88
10
39
00
00
00
47
84
49
90
132 31
163 28
1.13 90
163 28
163-28
• 163-28
152 91
154 88
156 00
123 08
3,373
. 3, 836
2, 562
• 3, 836
3, 836
3, 836
3, 991
3, 340
3, 698
3, 072
57
72
49
72
72
72
56
96
49
82
50
92
27
67
28
31
67
92
92 ,
92
53
84
06
97
93
73
72
05
41
94
7
56
• 69
33
104
99
40
106
130
26
30
20
05
75
25
90
80
14
40
65
99
73
78
35
40
20
66
42
50
88
00
10
'"'ss'oo'
60 79
19] 47
657
775
366
. 375
500
375
979
775
811
400
97
00
66
00
00
00
17
00
06
00
22,
22,
16,
37,
18,
27,
17,
19,
28,
26,
282
873
998
682
787
019
967
752
428
344
03
83
64
00
54
49
49
87
.57
90
•
513
526
455
878
444
625
414
526
646
612
.38
44
64
04
51
69
46.
37
85
93
21,768
22, 347
16, .543
.36. 803
18, 343
26, 393
17, 553
19, 226
27, 781
25, 731
65
44
00
96
03
80
03
50
72
97
251
1, 037
200
1,876
921
1, 802
618
4.50
1, 515
443
99
82
00
00
68
09
33
m
91
31
29, 374
33, 553
24, 426
48,492
28, 463
37, 794
27,134
27,186
38, 426
32, 378
17
36
03
95
89
65
28
23
'^0
03
Eleventh district
Twelfth district
Thirteenth district
Fourteenth di.5trict
Fifteenth district
Sixteenth district
Seventeenth district—
Ei.ghteenth district
Nineteenth district
Twentieth distiict
Twent.y-lirst district...
Twenty-second district
Twent.y-third district..
Twentj'^-fourth district
T.wenty-fifth district..,
Twent3''-sixrh district..
Twent3'-seventh dist..
Twenty-eighth district
Twenty-ninth district..
Thirtieth district
Thirtj-first district
Thirtj^-second district.
Total
3, 862 86
3, 336 32
3, 056 46
3,998 94
3, 626 34
1,901 08
1 606 39
4, 696 42
2, 435 89
3, 819 45
3, 258 78
3, 030 62
3, 492 85
3, 225 39
2, 355 70
3, 598 46
2, 592 35
3, 502 57
2, 935 82
2, 889 70
2, 621 19
4, 000 00
149
130
137
163
144
53
43
186
89
146
137
01
12
82
23
64
36
59
22
38
74
30
117 71
137 91
124 54
102 78
143 18
107 91
138 39
122 55
129 49
106 83
163 28
3, 713
3, 206
2, 918
3,835
3, 481
1, 847
1 562
4, 510
2, 346
3,672
3,121
85
20
64
71
70
72
80
20
51
71
48
2, 912 91
3, 354 94
3,100 85
2, 252 92
3, 455 28
2, 484 44
3, 364 18
2, 813 27
2, 760 21
2, 514 36
3, 836 72
106, 716 55 4, 262 18 102, 454 37
229
123
298
310
439
126
49
1, 825 00
200
400 00
265
816 23 •
85
1,332 80
453
1, 016 63
147
2,198 97
226
799 92
134
348 73
176
949 97
131
704 03
150
1,399 93
245
.67
749 97
1, 748 31
250
231
573 00
5, 983 36
935
1,149 99
1, .500 00
650 00
• 3,152 65 *
2, 016 79
600 00
68,134 66
.3rl
32
07
06
83
36
25
30
05
07
26
19
40
35
44
59
89
11
08
49
61
31
9, 948 15
15
12
24
59
3
3
47
165
36
'25
22
19
28
31
26
27
32
46
21
47
31
14
72
60
40.
80
75
50
25
45
98
25.
25
55
45
.36
71
70
23
60
40
73
00
80
1, 418 92
141
• 57
53
195
39
06
83
71
333 86
122 52
60 38
122 29
123 40
42 71
381 90
51 95
70 46
92 05
59 22
95 30
72 63
45 14
52 66
110 10
178 75
44 90
60 00
. 110 00
100 00
491 66
500 00
71 25
50 00
233 32
124
120
300
214
250
52
65
92
219
350
150
,52
00
00
57
00
00
00
05
99
00
00
416 66
50 00
125 00
3,163 03
10,161 48
46
173
116
98
40
94
89
200
198
423
15, 203 00
17,149 61
373 36
400 28
23, 730 48
15, 332 87
8, 238 60
11 950 34
14,140 82
12, 032 03
10, 535 40
19, 422 34
17, 318 07
14,817 81
17, 248 69
.5, 206 99
10,100 11
8, 792 85
18, 330 58
12, 479 13
9, 395 68
6, 735 74
54, 637 43
560,935 98
14, 829 64
16, 749 33
197 92
164 14
269 65
128 32
147 85
98 50
87 78
53 08
157 75
108 59
- 18 75
89 17
259 81
150 09
183 15
86 58
153 48
88 62
175 00
56 88
2, 432 22
20, 337 85
21, 922 65
4, 315 19
31, 348 23
21, 888 76
10,911 87
13 516 68
20, 914 28
15, 201 04
15, 156 16
24, 565 27
21,.371 09
20, S61 40
21, 194 49
8, 172 45
14, 708 04
12, 374 24
23, 353 67
16, 095 26
• 14, 648 .57
10,187 47
66, 7L4 47
547, 505 34
14, 225 12
757, Oil 07
11,438 25
16, 974 27
20, 896 23
11, 079 35
31, 681 82
35
48
256
189
407
92, 069 92
936 47
15, 245 02
23, 566 64
20, 875 09
20, 974 89
17, 543 22
16, 532 58
20, 602 68
8, 377 44
6 326 48
4, 739 39
6,168 97
12, 500 84
14,114 02
1,010 94
492 92
556 16
367 89
196 58
291 12
336 18
285 20
249 80
467 51
398 95
345 44
414 82
- 146 71
230 54
236 30
427 87
326 87
255 61
183 87
1, 295 27
23,174 32
14, 964 98
8, 042 02
11 659 22
13, 804 64
11, 746 S3
10, 285 60
18, 954 83
10, 919 12
14, 472 37
16, 833 87
5, 060 28
9, 869 57
8, 556 55
17 902 71
12,152 26
9, 140 07
6, 551 87
53, 342 16
13, 430 64
NEW JERSEY.
First district
Second disti'ict
Third district
F'ourth district
Fifth district
Total
1, 542 65
4, .387 63
.3, 894 10
3,130 86
3, 722 22
42
167
157
136
152
31
27
97
92
87
1,500 34
4,220 36
3, 736 13
2,999-94
3, 569 35
813 34
925 35
1, 625 01
1,005 01
3, 570 11
138 25
51 50
277 78
864 09
16, 683 46
657 34
16,026 12
7, 938 82
3, 777 00
3,105 55
2.811 03
2, 735 03
. 3, 907 30
2, 805 82
1, 808 04
2, 995 30
1, 839 55
2, 552 99
2, 305 45
2, 801 15
1, 858 65
171
121
124
108
159
105
64
125
76
99
96
103
52
3, 605 62~
2, 984 48
2, 686 99
2 626 06
3, 748 27
2, 700 28
1.743 36
2,869 67
1, 762 58
2, 4.53 43
2, 208 48
. 2 697 57
1, 805 83
3, 833 33
4,101 36
3, 458 34
3, 974 44
3,30-5 13
800 02
1,566 64
599 98
600 00
720 00
749 63
1,192 72
920 80
200 90
195 66
31
63
.51
43
59
25
17
75
45
90
249 52
81
76
77
23
73
476 30
34
52
00
42
00
1, 005 78
11, 734
17, 386
21, 430
11,388
32, 459
87
38
72
16
93
.94,400 06
-
296
412
534
308
778
62
11
'49
81
11
2. 330 14
00
33
08
16
90
14,160
22, 690
27, 020
15, 665
40, 030
73
42
22
06
59
119, 567 02
PENNSYLVANIA.
First district
Second district
Third district
Fourth district
Fifth district
Sixth district
Seventh district
Eighth district
Ninth district
Tenth district
Eleventh district
Twelfth district
Thirteenth district-.
38
07
04
97
03
.54
68
63
97
56
97
58
82
484 38
723 77 .
930'68
99 33
247 56
3.52 50
469 58
201 89
223 58
•- 87 21
278 41
291 97
71 54-
99
91
52
16
18
8
41
25
50
75
25
50
50
38
13 75
62 50
13 00
5 00
25 11
• 45 32
5 00
87 32
26 51
65 19
45 98
16 12
58 64
198 38
209 81
47 82
763
630
374
375
500
174
202
03
97
98
00
00
97
55
266
324
250
.131
72
4
66
98
00
25
92
00
15,669 86
24, 126 82
21,426 35
21, 513 66
17, 971 60
16, 946 89
21, 098 33
• 8. 608 03
0, 508 58
4,871 90
. 6. 340 68
12, 788 31
14, 454 74
424
.560
.551
533
428
414
495
230
182
132
84
18
26
77
38
31
65
59
10
51
171 71
287 47
340 72
918 .35
319 50
• 256 88
86 04
165 00
270 01
29 16
90 30
230 73
25, 046 57
32, 616 75
*29, 342 50
28, 378 72
25, 706 88
20,681 40
24, 8.56 38
12.631 63
9, 253 74
8,351 58
. 9, 887 92
17,196 56
'16,977 01
G.—Statement shoiving the exp}ense of assessing the internal revenue taxes in the several collection districts, S^c.—Continued.
§ft
DISTRICT.
i
h
^ • %
rn =^
6
5?
F o u r t e e n t h district
Fifteenth district
Sixteenth district
Seventeenth district . . .
Eighteenth district
Nineteenth district
T w e n t i e t h district
Twenty-first d i s t r i c t . . .
Twenty-second district.
T w e n t y - t h i r d district . .
Twenty-fourth district.
'
Total
T)FT AWARF
$2, 902
2,149
2,445
2, 213
1, 905
4, 957
3,755
2, 422
3, 998
4, 331
4,423
04
43
91
15
46
47
71
23
65
26
13
$106
92
87
76
61
203
143
79
163
174
181
37
61
39
25
06
65
56
86
28
04
74
$2, 795
2, 056
2, 358
2,136
1, 8'14
4, 753
3, 612
2, 312
3, 835
4,1.57
4,211
><o
67
82
52
90
40
82
15
37
37
22
39
.d
S
d
o
6
to
$1, 014
733
891
269
800
1, 012
2,103
609
3,107
1, 200
500
$515
262
318
47
261
215
363
185
422
249
339
17
84
67
00
03
36
31
42
20
00
00
1
li I r
II •
.2 «5
1
93
38
66
30
63
53
22
92
79
71 •
09
$34
5
39
17
40
33
5
29
50
00
00
75
30
25
00
25
76 50
19 40
$422
128
70
42
229
354
243
85
45
35
339
ill
21
24
89
27
29
30
51
83
93
53
71
$291
192
47
lOQ
100
40
112
75
300
312
39
67
93
92
00
00
00
50
60
00
50
17
$16,514
12, 770
8,918
8, 591
15, 777
13,074
17,211
14, 335
15, 940
14, 896
16, 350
76
79
37
60
39
02
10
77
92
01
20
Total
DIST.
OF COLUMBIA..
3o
_^ c a
$389
292
249
199
379
317
413
346
373
• 357
383
60
62
85
72
19
57
84
71
62
2L
98
$16,125
12, 478
8, 668
8, 391
15, 398
12, 7.56
16, 797
13,989
15, 567
14, 538
15, 966
16
17
52
88
20
45
26
06
30
80
22
$217 73
116 03
24 16
187
99
274
87
118
57
114
00
99
15
83
75
16
16
$21,417
15,973
12, 419
11 005
18, 860
19,265
23,5'IL
17, 405
23, 397
20, 627
21,559
09
41
34
10
85
70
10
28
34
42
14
T h i r d district
F o u r t h district
DigitizedFifth
for FRASER
district
Sixth district
http://fraser.stlouisfed.org/
o
2, 780 05
68, 027 25
38.063 39
7,644 56
701 08
2, 833 91
5, 683 60
346,706 68
8, 457 40
338,249 28
5,166 84
466, 369 91
Q
po
3, 852 32
155 86
3, 696 46
1, 773 33
214 51
112 76
118 67
175 00
19,500 51
481 16
19, 019 35
37 33
25 147 41
>
122 90
19,158 31
16 402 45
22,318 26
2, 349
3,939
3,711
1,094
3, 576
24
99
09
01
27
73
162
160
34
139
24
78
66 .
77
65
2, 276
3, 827
3, 550
1,059
3, 436
00
21
43
24
62
858
1,217
2,299
44
489
00
00
41
00
31
1.50
196
440
69
73
14
18
35
89
59
in 25
64 44
73 70
""lo'sY
14, 720 60
571 10
14,149 50
4, 907 72
930 15
218 76
3, 507 81
151 16
3, 356 65
1,172 48
229 11
33 55
3, 449
3, 748
4, 214
3, 674
2,195
3, 957
145
160
166
149
77
157
3, 304
3, 587
4,048
3, 525
2,118
3, 799
242
6
15
23
49
77
00
50
23
02
336 52
102
325
208
92
55
00
00
35
50
00
15, 768
11, 042
16,118
2, 854
9, 266
98
67
08
25
33
372
276
418
76
245
73
05
81
49
82
Federal Reserve Bank of St. Louis
74
63
93
91
24
24
07
73
60
73
20
25
67
90
33
18
04
99
5, 082
1,165
. 2,162
1, 017
344
774
63
00
74
23 '
48
96
667
425
400
230
317
149
04
24
38
26
20
04
52 50
12 50
64 00
• 34 75
50 75
22 00
12
5
85
61
27
149
40
00
76
75
66
68
25
62
27
76
51
31 25
23 34
• 188 33
4 OrtQ Q6
13,382 75
782 85
55, 050 31
1, 389 90
53, 660 41
365 82
75,351 73
420 00
8, 681 33
222 96
8, 458 .37
362 07
14,032 23
21, 534 48 •
12, 242 82
18, 926 74
11,664 52
8, 252 61
~ 8, 678 04
243 75
32 189
18 305
26 071
16, 714
11 242
131760
1, 291
867
258
96
79
75
68
50
33
88
43
24
22, 064
12, 568
19,381
11, 946
8, 453
8,891
09
60
59
23
40
03
529
325
454
281
200
212
61
78
85
71
79
99
pi-
o
15, 396
10, 766
15, 699
2, 777
9, 020
OHIO.
F i r s t district
O
Pi
H
70, 807 30
MARYLAND.
First district
Second d i s t r i c t . . . . .
Third'district
T^^mirfli r1icif,rir.t,
Fifth district .
ill
><
O
•7 £
S -'2- g
1| _
ill
CD
125
84
52
111
.50
10
64
92
15
96
78
67
81
87
d
3, 908
1, 844
2, 360
3,730
1, 845
2, 326
2, 260
2, 606
1,903
3, 260
3, 383
3,941
3,107
Seventh district
Eighth district
Ninth district
T e n t h dicjtrift
E l e v e n t h district
Twelfth district
Thirteenth district
F o u r t e e n t h district
F'^ifteenth district
Sixteenth district
Seventeen th.district
Eighteenth district
Nineteenth district
10
06
96
81
85
50
37
94
67
65
7L
64
54
57, 721 49
Total
151
73
87
149
64
81
76
105
63
119
141
161
121
97
64
95
83
88
11
44
26
60
06
61
51
58
2, 255 02
3, 756
1, 770
2, 273
3, .580
1, 780
2, 245
2,183
2, 501
1, 840
3,141
3, 242
3, 780
2, 985
2, 032 83
13
258 00
42
Il52 75
01
595 50
98
32 00
97 .,
900 53
39
^t *705 35
93
312 50
68
500 00
07
594 62
59
891 66
10
2, 000 00
13
697 16
96
5.5, 466 47
208
182
° 419
195
131
380
297
127
118
255
327
282
102
79
118 62
69
55 50
14
87 98
41
12 00
74
28 25
19
86 50
19 . ' 57 55
61
19 50
64
18 20
06
121 75
71
16 63
09
50 00
76
30 50
20, 829.94 .5,218 1.8
159
144
194
57
28
77
65
54
90
104
71
65
68
90
20
55
50
66
82
08
96
83
00
95
01
16
158 00
80 00
121 .48
i92
108
105
82
100
.52
166
400
139
16
33
00
63
00
50
66
00
54
9.39 48
1,524 87
4, 375 36
31 50
113
32
116
121
124
21
29
14
33
77
41
85
205
92
96
112
32
48
134
66
100
119
13,921
4, 830
8, 082
7, 236
6, 084
11, 630
11, 555
4, .522
7, 706
8, 186
4, 6.53
16, 708
12, 266
68
69
53
68
54
74
64
28
43
07
59
38
15
342
127
221
168
154
275
270
129
179
200
130
398
315
200,690 54 1
67
18
75
09
80
03
90
OL
56
65
27
77
35
13, 579 01
4, 703 51
7, 860 78
7, 068 79
5, 929 74
11, 355 71
11,284 74
4, 393 27
7, .526 87.
- 7, 985 42
4, 523 32
16, 309 61
11,950 80
4,919 76
195, 770 78
104
76
186
7
6
136
93
102
51
56
100
202
161
66
24
57
50
00
26
51
50
51
66
66
48
67
1,904 13
20,117
7, 270
11,906
11 517
8, 129
15, 290
14, 792
7, 594
10,246
12,311
9, 340
23, 089
16, 136
94.
56
26
68
5.2
73
35
65
12
60
69
32
55
pi
H
286 029 21
O
o
"^
H
"INDIANA.
First district
Pi
... -
T h i r d district
F o u r t h district
Fifth district
Sixth district.
Eighth district
Ninth district
T e n t h district
E l e v e n t h district
3,171
3,175
3, 655
2,541
1, 978
3, 299
1, 603
2, 578
3, 572
1, 808
1, 570
09
15
76
58
52
02
77
56
46
62
GO
28. 954 53
Total
125
132
140
87
71
128
43
94
134
53
47
3, 046 08
01
3, 042 19
96
24 - 3, 515 52
2, 453 97
61
1, 906 81
71
58 * 3,170 44
1,560-30
47
2, 484 24
.32
3, 437 98
48
50 • 1, 755 12
1, 522 88
12
1, 059 00
27, 895 53
1, 078
900
820
•
606
839
871
597
885
335
628
483
40
14
83
25
90
00
13
48
50
00
55
8, 046 18
178
219
340
96
80
64
109
39
206
142
247
96
34
97
15
52
60
50
12
78
27
89
1, 726 10
36
53
8
14
00
50
00
00
67 60
4 66
4 00
60
33
05
02
70
11
39
00
82
49
27
218 60
724 78
16
51
.23
30
65
32
00
58
00 '
50
50
25
42
38
4
14
95
35
25
00
50
00
00
50
46
165
121
137
118
249
124
213
128
116
91
113
1
94
00
18
00
29
00
75
06
77
00
90
1, 092 89
10, 285
6, 730
9, 929
. 7, 280
6, 337
8, 313
6, 405
9, 277
9, 756
6, 252
3, 683
97
05
56
05
05
54
54
88
94
35
09
240
160
235
173
166
191
148
215
227
147
97
84, 258 02 j
10,045 15
82
6, 575 40
65
9, 693 60
96
99 • 7, 106 06
6,170 28
77
8,122 01
53
6, 257-06
48
9, 062 86
02
9, 529 38
56
6,104'79
56
3. 585 26
83
2, 006 17
82,251 8.5
141
65
196
96
133
.50
66
78
00
34
121 08
.
140 06
137 07
18 00
1, 049 49
14 721
11 040
14, 811
10, 623
9 375
12 295
*8 723
12 687
*13 750
8, 948
*6, 022
13
06
93
95
84
16
2L
36
29
74
75
123, 005 42
o
pi
Pi
Kj
O
hrj
ILLINOIS.. .
F i r s t district
Second district
Third district
F o u r t h district
Fifth district
Sixth district
Eighth district
Ninth district
T e n t h district
E l e v e n t h district
Twelfth district
Thirteenth district
Total
:...
3,624
2,149
4, 000
3, 414
2,604
3, 436
3, 572
2, 898
2,143
2, 502
1, 498
4, 445
2, 094
85
25
00
24
77
69
17
63
51
68
34
10
11
157
87
170
146
115
151
1.50
128
75
100
43
189
64
02
54
00
49
22
90
13
21
12
68
05
42
84
38, 384 34 •1,579 62
83
71
00
75
55.
79
04
42
39
00
29
68
27
2, 700 18
384 CO
1,332 33
725 00
846 00
398 66
903 50
545 01
937 90
1.53 00
1, 575 85
159 00
334 64
36, 804 72
10, 995 07
3, 467
2, 061
3, 830
3, 267
2, 489
3,284
3, 422
2, 770
2, 068
2, 402
1, 455
4, 255
2, 029
396
399
264
457
207
383
381
546
89
• 98
41
167
195
60
26
88
96
04
91
00
72
53
87
76
41
87
3, 630 81
448 08
40
37
50
03
35
18
44
73
87
24
02
08
10
1,626 31
604
139
165
275
231
350
178
300
95
131
88
144
8L
17
00
00
00
17
00
08
00
90
25
17
35
14
2, 783 23
20, 637 27
6, 426 76
3,676 16
7, 822 -72
14,545 3L
6, 653 96
9, 530 52
8, 369 63
6, 845 77
11, 7.57 88
14, 269 35
6, 767 24
7, 533 01
55
71
81
08
76
21
01
05
65
65
05
2L
28
20,153 72
6, 243 05
3, 572 35
7,613 64
14, 154 55
6, 476 75
9,282 51.
8, 156 58
6,661 12
11, 483 21
13,931 30
6, 590 03
7, 356 73
937
196
244
164
207
57
162
209
49
143
153
il
45
3, 205 04
121, 680 54
2, 582 09
533
178
103
209
390
177
248
213
184
274
338
177
176
124, 885 58 i
1
51
08
79
.35
33
50
16
09
00
64 .
49
33
82
28, 322
9,645
9, 553
12, 671
18,31.9
11,233
14 453
12] 783
10,068
14,532
17, 350
11,535
10, 080
41
05
85
23
49
04
73
80
7L
7L
88
88
07
180, 550 85
Pi
GO
a
Pi
CO
INS
G.—Statement showing the expiense of assessing the internal revenue taxes in the several collection districts, h^c.—Continned.
p.
DISTRICT,
o
i
11
a5
o T:
f1
o
3
p
, 5
1
i
a
-? fcb
.
ft^- i
o
1^-
o
«2
1
^1^-5
'c -g o
•
-^
Is
«4-l
O
o.^ -
3
id!
y.
•+= o
a
o
'
MICHIGAN.
F i r s t district
Second district
T h i r d district
F o u r t h district
Fifth district
Sixth district
"Total
$3, 088
1,711
3, 043
1,145
' 2, 289
3, 613
88
48
06
41
34
46
14, 891 63
$125
70
123
42
68
133
77
57
95
26
87
29
564 71
$2, 963
1,640
2,919
1,103
2, 220
3, 480
11
91
11
15
47
17
14, 326 92
$1, 692
300
'1, 062
70
1,102
1,166
00 ' $309 83
225 99
00
402 77
18
82 44
44
139 8698
333 69
68
5, 394 28
1,494 58
$36
13
30
46
21
40
00
75
60
35
148 10
$31
154
172
20
182
207
16
77
22
08
29
59
$225
199
174
40
121
1-55
00
45
06
97
45
83
768 11
916 76
59
75
182
118
188
222
783
124
82
76
87
84
$10, 517
5, 508
12, 773
3, 263
9, 998
.. 8, 804
57
30
32
38
45
73
50, 876 25
$280
148
304
87
276
233
94 $10, 236
25 . 5, 360
10
12, 474
16
3,131
92
9,721
58
8,571
1, 330 95
63
55
22
22
53
15
$227
81
112
12
129
157
18 *$15 684
64
7, 999
04
17, .329
4,541
50
13 665
85
70 • 14,094
91
71
60
55
03
16
49, 545 30
720 91
73 314 96
16, 744
9, 465
8, 296
7, 454
5, 276
7, 290
159
153
67
52
172
180
24,102
14,281
10, 892
10,12L
7, .537
9, 517
WISCONSIN.
F i r s t district'.
Second rlistrict
T h i r d district
F o u r t h district
Fifth district
Sixth district..
Total
4, 416
2. 763
i; 734
L, 504
1,281
l; 251
40
13
49
40
16
36
12, 950 99
174
104
53
54
49
30
80
27•
90
87
06
82
467 72
4,241
2, 653
1,680
1,449
1, 232
1, 220
6091
59
53
10
54
12, 483 27
2, 294
951
462
749
297
300
45
81
53
95
00
00
. 5, 055 74
204
791
91
220
242
196
71
63
67
25.
36
21
40 90
23 00
1,746 83
168 30
847 26
15
15
23
66
83
105
105
90
237
35
23
82
15 25
60 65
28 50
03
54
66
87
49
67
17,1.54 08
33
9, 709 36
03
47 . 8, 502 95
7,631 80
01
5, 425 40
71
7, 465 58
00
837 55
55,839 17
409
243
206
177
149
174
81
49
43
31
14
99
1, 361 17
27
37
52
49
26
59
52
34
49
50
35
86
54, 528 00
786-56
5, 793
7, 667
7, 349
10, 068
5, 848
1, 013
100
122
102
139
83
135
.
16
73
43
60
67
87
76, 453 51
IOWA.
F i r s t district
Second district
T h i r d district
F o u r t h district
Fifth district
Sixth district
Total
3,086
2, 377
• 3, 229
1, 435
758
750'
41
59 '
31
30
32
00
11, 636 93
119
98
137
37
46
22
39
29
24
4J.
02
50
% 967
2, 279
3, 092
1; 397
712
727
02
30
07
81
30
50
750
389
644
641
408
198
393 23
00
161 10
50
412 93
97
313 94
63
66 26
38
45 • 199 43
40
00
25
37
00
37
97
ll
61
49
08
51
108 00
42 00
144 00
5, 9.52
7, 870
7, 544
10, 314
5, 989
1,042
56 50
56 43
47
87
15
09
73
44
159
203
194
245
141
23
42
60
46
57
43
68
05
27
69
52
30
76
460 93
11,176 00
3; 032 93
1, 546. 89
313 39
624 77
406 93
38, 713 75
973 16
37, 740 59
10 70
253 89
35 40
42 40
44 24
153 37
125 00
2, 485 95
66 43
2, 419 52
50
83
86
30
50
00
10, 181
10, 781
•*11, 868
12,82L
7, 266
2, 606
67
,54
38
00
82
02
683 99 1 55, 525 49
MINNESOTA.
Digitized Ffor
264
i r s tFRASER
district
59
73 75 1
3,147 57
Second district
Total .
.
KANSAS
2, 270 37
77 90
2,192 47
709 73
129 46
37 17
42 83
236 59
9, 750 26
229 07
9, 521 19
• 50 84
12, 920 28
2, 534 96
88 60
2, 446 36
745 13
171 86
81 41
196 20
361 59
12,236 21
295 50
11, 940 71
124 59
" 16, 067 85
' 2, 930 96
136 52
2, 794 44
770 00
164 82
43 15
200 84
270 00
7, 693 98
208 58
7, 485 40
281 53
•-12,010 18
6, 205
8,.728
11,749
4,437
5,401
278
377
187
189
222
'
CALIFORNIA.
First district
Second district
Third district
F o u r t h district
Fifth d i s t r i c t . .
.
00
04
48
66
39
58
50
00
65
84
5, 926
8, 350
11, .562
4, 248
5,178
42
54
48
01
55
6, 076
3,150
2,107
570
1, 875
50
00
00
00
00
415
228
94
181
191
03
02
83
.56
81.
1.55
118
37
203
96
57
00
50
53
50
22
221
117
201
65
10
12
05
27
13
125
300
360
308
280
00
28, 098 20
20, 050 82
00
60
9, 980 00
86 • 11,592 26
9, 644 00
00
1, 054
703
367
435
353
80
38
48
92
35
27, 043
19, 347
9, 612
11,156
9, 290
40
44
52
34
65
• 148 25
103 00
16 66
343^ 78
39 764
31,863
23, 994
16, 886
17 321
02
37
98
23
42
36,521 57
1, 255 57
35, 266 00
13, 778 50
1, 111 25
611 10
626 67
l,374l6
79, 365 28
2,914 93
76, 450 35
611 69
129, 830 02
• 3, 082 93
116 06
2, 966 92
1, 495 00
354 81
141 75
153 77
562 50
8, 983 44
332 08
8, 651 36
193 67
14, 519 78
1,.370 84
41 13
1, 329 71
479 25
73 60
43 00
39 83
66 15
2, 671 08
66 77
2, 604 31
148 36
*4 784 26
DAKOTA
1, 854 40
48.92
1,805 48
411 91
11 38
400 53
N E W MEXICO
4, 347 21
163 70
4,183 51
1, 727 54
72 65
40 00
190 07
268 54
33, 398 20
1, 326 43
• 32, 071 77
UTAH
2, 551 63
81 55
2, 470 08
1,074 50
150 45
55 50
63 46
450 00
COLORADO
2, 713 48
103 95
2, 609 53
1,163 23
523 79
118 00
84 29
300 00
4, 326 89
165 65
4,161 24
NEVADA
4, 526 45
184 64
4, 341 81
1,652 00
95 25
218 95
37 37
600 00
18, 686 25
706 35
17, 979 90
WASHINGTON
5,208 19
205 35
' 5, 002 84
759 75
132 06
14 25
45 71
240 00
4, 739 75
173.31
4,566 44
71 00
33 50
2 00
125 00
156 50
118 92
1, 000 56
5,102 76
192 64
31 06
536 67
9, 495 99
366 82
Total
OREGON
NEBRASKA
..
..
15 36
O
pi
H
O
W
2 221 37
269 41
O
w
38 823 49
4 263 99
394 66
9, 354 74
H
24 925 28
95 83
10, 856 88
12.50
244 00
4, 910 12
123 00
8, 256 98
9,129 17
395 83
15,140 84
00
ARIZONA
IDAHO..
MONTANA
,
1, 666 50
62 99
1,603 51
100'00
244 37
4, 989 79
206 93
4,782 86
260 00
5 25
05.
Gr.—Statement showing the expense of assessing the internal revenue tazes in the several collection districts, 8fc.—Continued.
d
IK
Ci
p
X
ci
c5
i
ll
DISTRICT.
1
ci fcb
i •
d
.2
Id
!i
•l!
5
§1
d. =« ^
o c ^
O
1.
t , ci
•li
ill
"Si
fcoS
i
CO
Vi
, 1^
^ ,0.0,
o
WEST VIRGINIA.
Second district
Third district
Total
$2,117 26
876 35
1, 873 28
$90 85
26 29
• 49 53
$2, 026 41
850 06
1, 823 75
$599 99
319 46
230 67
$310 14
41 81
407 93
$47 50
4 00
$36 06
37 50
11 85
$137 92
78 61
$7,117 91
3, 480 62
8, 460 65
$184 53
95 94
200 42
$6,9.33 38
3, 384 68
8, 260 23
$58 33
18 59
9 00
$10,102 23
4,778 21
10, 747 43
4,866 89
166 67
4,700 22
1,150 12
759 88
51 50
85 41
216 53
19, 059 18
480 89
18,578 29
85 92
25, 627 87
116
329
356
225
8, 789
15, 988
11,186
12, 509
207
376
270
314
8, 581
15, 612
10, 916
12,194
12 50
13 50
25 00
21 00 •
130 41
132 00
55 50
11. 601
21 123
17,061
15, 538
*278
13, 936
12, 540
7, 821
505 79
99, 902 70
104 67
98 84
13,966
7, 619
10, 840
12, 336
31,764
16. 537
15, 712
6 065
5, 822
.
VIRGINIA.
2, 028
3, 769
3, 503
1,761
First district
T h i r d district . .
F o u r t h district
Fifth district
..
Sixth district
Seventh district.
Total
40
95
94
89
54
151
136
46
09
76
00
43
1,974
3, 618
3, 367
1, 715
31
19
94
46
1, 500 00
1, 673 07
1, 271 63
38 28
43 47
36 46
1,461 72
1,.629 60
1, 235 17
15, 508 88
506 49
15, 002 39
894
1,466
2, 211
1,061
44
65
09
34
73
32
60
35
14
50
80
24
12
83
15
74
7 50
33 33
25
18
46
95
00
45
18
09
1, 200 00
803 23
666 66
51 95
76 10
31 78
35 00
8, 303 41
1, 187 83
94 50
354 56
79
00
97
00
97
00
00
40
311 67
104 85
301 49
445 29
515 11
312 94
246 76
7L-20
208 83
27 50
57
40
43
64
86
39
35
106
75
13, 516 13
2,518 14
225
266
200
223
266
00
67
00
25
67
1, 222 42
74
69
68
04
11, 036 50
9,894 18
5, 638 91.
92
18
08
49
82
51
60
55
104 25
71 13
10, 773 51
262 99
9,661 14
233 04
147 24 , 5,491 67
75, 043 74
1,811 94
73, 231 80
6,246
4,276
6, 705
7, 991
23.723
10,173
11,894
3, 496
4,016
164
113
171
211
• 614
262
306
93
109
6, 082
4,163
6, 534
7, 779
23,109
9, 916
11, 588
3, 403
3, 907
.
55
68
94
78
67
04
50
54
KENTUCKY.
First district
Second district
Third district
F o u r t h district
Fifth district
Sixth district
Seventh district
Eighth district
Total
.
........
4, 558
1, .570
2,137
1,854
5, 209
4, 562
2, 443
1, .581.
i,370
86
75
15
66
27
86
94
30
84
25,290 13.
177
45
70
61
266
193
92
49
41
4, 381
31
1,525
40
2, 066
29
10 • 1, 793
33
4,942
81 • 4, 369
21
2, .351
42
1,532
13
1,329
997 00
55
35
86
56
94
05
73
38
71
24, 293 13
2, 657
1, 450
1,619
1,832
2, 674
1, 490
1, 000
791
2
25
72
17
29
50
50
10
00
75
9 50
183 85
12
90
10
36
85
25
85
63
77
549 79
p
343
236
272
270
72
287
246
160
250
75
00
00
83
00
50
67
85
00
2, 139 60
35.
43
41
67
82
60
96
81
83
78, 530 88 .
06
04
33
84
23
33
87
78
15
2, 046 63
29
39
08
83
59
27
09
03'
68
76, 484 25
-
125
291
105
213
44
37
30
76
41 66
980 38
:
::
34
33
00
81
93
31
57
49
49
120, 665 27
.
MISS 0 URL
First district
Second district
Third d i s t r i c t . . . . . . . . .
F o u r t h district
•'..
Fifth district
Sixth district
Seventh disti'ictt
Eighth districtt
Ninth districtt
Total
3, 633
1,730
3, 362
2, 694
1, 370
3, 481
32
62
82
98
84
50
16, 274 08
159
72
165
107
36
144
77
33
60
32
13
07
3, 473
1, 6.58
3,197
2,-587
1, 334
3, 337
55
29
22
66
71
43
2, 661
233
450
691
699
1,166
96
30
00
82
98
64
519
146
282
128
160
466
82
70
34
48
99
17
10
70
57
37
72
50
00
50
00
85
40
111
324
131
75
374
00
03
75
68
97
98
750
164
250
71
199
415
00
69
00
99
71
00
15, 673
1, .346
3, 360
4,144
7, 478
4, 379
13
94
87
56
42
65
.
413
37
91
112
187
121
25
67
41
73
40
56
15, 259
1, 309
3, 269
4,031
7, 291
4, 258
93
27
46
83
02
09
427
104
35
100
• 109
269
34
00
00
14
68
58
964 02
35,419 60
1, 045 74
228 27
70 43
8, 074 03
2, 444 21
6 84
93 35
3, i77 83
17 66
23 132
3, 737
7, 878
7,801
9, 909
10, 360
66
78
77
10
06
74
15,588 86
5, 903 70
1, 704 50
247 85
1, 058 41
04
88
45
65
75
1, 686 24
3, 093 77
255.57
202 47
1,781 25
1,050 00
750 00
34 50
10 00
332 88
2, 498 64
16 64
110 74
316 24
2, 387 90
625 66
267
507
272
199
346
241
30
47
61 25
19 50
6 84
49 00
51 00
75
52 60
28 30
44 20
166 49
149
300
159
64
360
50
66
600
10,174 59
451 15
9, 723 44
2, 425 00
1,912 88
151 25
399 18
1, 749 32
19, 171 06
529 57
18, 641 49
540 51
35,543.07
2, 640 74
5, 873 31
4,860 81
113 63
258 25
207 54
2, 527 11
5, 615 06
4, 653 27
2, 808 91
2, 004 46
1, 207 60
982 73
1,405 50
415 SO
257 25
40 50
124 00
70 12
30 00
140 95
520 33
375 00
32, 130 88
15, 001 03
11, 607 26
1,101 07
450 74
397 49
31, 029 31
14, 550 29
11, 209 77
1,174 90
164 84
348 33
*38, 850 83
24, 330 98
18, 474 72
13, 374 86
^
579 42
12, 795 44
6, 020 97
2, 804 03
421 75
241 07.
895 33
. 58, 739 17
1,949 30
56,.789 87
1, 688 07
81 656 53
3,276
3, 830
3, 771
. 2, 069
2, 0.54
2, 005
873
112
170
151
79
71
76
26
27
49
17
119
19
105
28
103
17
44
27
39
3
120
354
150
300
152
300
135
685 22
1,851 39
36, 383 62
62, 820 05
TENNESSEE.
Second district
Third district . .
F o u r t h district
Fifth district
Sixth district
Eighth district
Total
1, 751 28
3, 234 65
269 02
213 12
1,875 00
65
140
13
. 10
93
39
87
65
29
82
31
30
25
26 00
.
65
00
00
00
00
00
67
00
8, 302 30
2, 514 64 3,271 18
•
5, 082 94
137 52 .
4, 945 42
20
16
10
470
00
67
00
00
*11, 275
*7,154
738
3, 661
2, 586
*336
528
9, 261
49
85
22
34
67
28
66
56
LOUISIANA.
F i r s t district
. ....
Second district
Third district
F o u r t h districtt
Fifth districtt
Total
.
NORTH CAROLINA.
Second d i s t r i c t . . . ;
T h i r d district
Fourth district..:
Fifth district
Sixth district
S e v e n t h district
Total
10
79
07
32
59
46
63
17, 880 96
08
35
05
23
09
13
21
686 14
3,164
3, 660
3,620
1, 990
1,983
1,929
847
02
766 65
44
1, 250 00
02
603 13
09
825 00
50 ° 1,127 59
33 . 1, 575 00
42
300 00
17,194 82
6, 447 37
277
289
125
105
43
89
136
29
41
00
15
90
20
25
1, 066 20
00
00
20
00
50
00
336 70
55
93
33
38
54
30
10
264 68
00
00
00
00
00
00
80
1, 511 30
8, 007
11,843
8,150
9, 210
5, 950
3,391
3, 029
97
40
43
80
38
18
77
49, 583 93
212
343
215
273
171
103
91
17
45
91
73
90
35
94
1, 412 45
7, 795
11, 499
7, 934
8, 937
5-, 778
3, 287
2, 937
80
95
52
07
48
83
83
43,171 48
286 00
12,179
17, 536
12, 467
12,607
. 9,132
7, .325
*4,360
616 08
75, 609 13
330 08
31
31
25
19
51
66
40
^G.-^Statement showing the expense of assessing the internal revenue taxes in the several collection districts, §r.—Continued.
d
DISTRICT.
do
S
o do
ro
<^
i
P
6
t
Is
Ci
od
Id
^
Ct-,
II-.
6
IL
Pi
SH'
d
0
i'ii
!!l
ci
• © -t^
0
P4
CO
05
0
ci
SOUTH C A R O L I N A .
F i r s t district
Second district
Third dis.trict
F o u r t h districtt-
$1, 050 90
3, 824 89
1,138 93
$27 24
153 26
46 34
$1, 023 66
3,671 63
1,092 59
$872 28
923 90
• 413 33
Total
6, 014 72
226 84
5, 787 88
2, 209 51
4. 834
4, 000
3, 335
4,170
205
175
144
183
4,629
3, 824
3,191
3, 986
1, 7.50
2,251
1. 966
i; 159
'
$324 47
217 64.
330 54
$183 00
27 30
27 05
$124 15
•26 05
139 74
$72 67
230 22
78 39
$10, 499 82
12, 268 59
3, 685 88
$345 16
403 17
124 90
872 65
237 35
289 94
38 L 78
26, 454 29
199
210
566
264
22
136
20
102
19
266
105
234
416
625
500
431
14,421
26, 294
20, 351
23,146
$10,-154 66
11, 865 42
3, 560 J8
$335 50
192 09
135 10
$13,090 39
17,154 25
5, 778 22
873 23
^
25, 531 06
662 69
36, 022 86
484
898
683
762
87
98
47
66
13,936
25, 395
19, 667
22, 383
274 99
21, 250
32 703
26, 565
28, 907
GEORGIA.
First district
Second di.strict
Third district
F o u r t h district
Fifth districtt
Sixth districtt
Seventh districtt- -
55
00
59
01
10
78
41
30
45
22
18
71
.
Total
16,340 15
708 59
15, 631 56
FLORIDA .
584 24
29 21
555 03
2,103 25
3, 330 57
2, 6;J9 84
89 42
. 153 88
106 21
00
09
62
94
7, 127 65
89
55
02
16
1, 240 62
69 35
62
25
00
25
281 12
61 50S
80
54
49
79
' 626 62
71 33.T
66
00
00
25
2,022 91
70
19
41
53
84,213 83
2, 829 98
83
21
94
87
81, 383 85
129 15
.548 04
294 40
1,117 43
24
86
29
37
109,431 76
47 04
933 40
ALABAMA.
First district
Second district
Third district :
2,013 83 - 2,856 47
2, 365 88
3, 176 69
• 865 00
2, 533 63
659 13
489 73
77 97
296 75
2.59 00
44 62
148 75
313 39
92 65
546 94"
75 00
3,1.59 69
16, 725 28
6, 478 83
109 32
572 21
220 85
3, 050 37
• 16,153 07
6, 257 98
790 91
431 33
93 33
9, 8L6 21
23, 736 53
10, 040 18
6, 087 35
1,226 83
600 37
555 29
621 94
26, 363 80
902 38
25, 461 42
1,315 57
43, 592 92
Fifth districtt
Sivth districtt- - - -
Total
'.
8, 073
06
349 51
7, 724 15
~
MISSISSIPPI.
First district . .
.Second district
Third district
F o u r t h districtt.
.J Fifth districtt
H
Total
3, 746 54
- 6,226 2L
2, 202 44
123 81
262 11
100 18
3, 617 73
5, 964 10
2, 102 26
1, 995 80
1,754 17
1, 200 00
417 41
76 06
264 17
37 00
179 87
6 00
143 80
214 44
64 50
180 00
572 20
473 97
16, 304 02
26, 627 76
4,231 14
507 86
838 35
144 18
15,796 16
25, 789 41
4, 086 96
232 17
507 41
152 50
22, 420 07
35, 057 66
8, 350 36
12,175 19
491 10
11, 684 09
4, 949 97
757 64
222 87
422 74
1, 226 17
47,162 92
1, 490 39
45, 672 53
892 08
65, 828 09
1, 771 97
• 417 22
300 00
895 60
1, 673 30 . 285 28
1,125 00
318 96
10 00
70 80
94 00
8, 609
10, 216
14, 675
6, 031
268
565
298
113
12, 433
13,7.54
21,837
9,111
•
TEXAS.
First district .
Second district
Third district
F o u r t h district
Total
1,176
1, 052
4, 467
774
62
24
38
02
52
47
185
28
61
96
39
67
1,124
1,004
4,281
745
01
28
99
35
30
186
208
78
44
08
61
65 •
217
577
•343
605
00
50
00
00
8, 924
10, 575
15,194
6, 248
.78.
68
03
55
315
359
518
217
05
60
28
23
73
08
75
.32
49
23.
34
34
86
77
07
62
7, 470 26
314 6 3 -
7,155 63
4, 870 27
1, 917 06
174 80
503 78
1, 742 50
40, 943 04
1,410 16
39, 532 88
1, 245 40
57,142 32
1, 528 52
252 72
1, 453 80
66 39
7 55
53 53
1,462 13
245 17
1, 400 27
700 00
450 00
875 00
385 03
575 48
550 95-
53 20
71 00
138 75
12L 96
73 18
175 00
341 67
250 00
7, 790 51
5,914 82
5,135 03
265 96
. 195 84
176 31
7, 524 55
5,718 98
4, 958 72
1.56 16
398 28
285 58
n o , 541 62
*7,904 74
8,464 70
3, 235 04
127 47
3, 107 57
2, 025 00
124 20
333 39
766 67
18, 840 36
^40 09.
26, 911 06
ARKANSAS.
First district
Second district
T h i r d district
Total
1,511 46
* Accounts adjusted to March 31, 1867.
638 11 . 18 202 25 i
t No accounts referred for adjustment.
RECAPITriLATION.
d
ci
Ci
DISTRICT.
'A
'g fcb
o
o o
ci
d
o
.2
2
ci5
Maine
N e w Hampshire
Vermont
Massachusetts
Rhodelsland
jOonnecticut
New York
N e w Jei'sey
Pennsylvania
$12, 952
9, 989
6,3.51
37, 458
8,130
16, 074
106, 716
16, 683
70, 807
6H
47
$499 87
61
401 80
241 91
78
03 1, 576 30
325 59
83
646 23
.32
55 4, 262 18
657 34
46
30 2, 780 05
5
m
$.594
$3, 084 81
$12, 452 60
222
9, .587 81
2,281 62
383
° 785 19
6,109 87
17, 998 03 3,163
35, 881 73
305
7; 805 24
3, 924 97
15, 428 09
4, 449 93 . 814
102, 454 37
68, 1.34 66 9, 948
16,026 12 . 7,'9.38 82 . ,864
68, 027 25
38, 063 39 .7, 644
PH
21
96
78
39
63
28
15
09
56
$99 87
63 00
61 69
379 50
67 37
87 87
1, 418 92
249 52
701 08
1.
$380
423
480
2, 720
56
794
3,163
476
2, 833
77
37
46
34
00
03
0.3
30
91
"d
$607 22
309 42
270- 83
3,3.37 41
569 83
7a7 42
10,161 48
• 1, 005 78
5, 683 60
II.
in
$32, 903
26, 539
15,806
150.549
30, 530
45, 028
560, 935
94, 400
346, 706
d
$832
654
407
3, 727
723
1,131
13,430
2,3.30
8. 457
.2 t
^ o
O
ill
• i
92
00
05
00
06
97
98
06
68
CO
o 1
3
-•2d
67 .
53
56
00
51
46
64
14
40
$32, 071
25, 884
15, 398
146, 822
29, 806
43,897
547,505
92, 069
338, 249
"o
25
47
49
00
55
51
34
92
28
$286 51
420 73
327 62
4,156 71
457 74
646 41
14, 225 12
936 47
5,166 84
$49, 577
39,193
23,817
214, 459
42, 993
66, 855
757,011
119, 567
466, 369
24
38
93
16
33
54
07
02
91
Recapitulation—Continued.
^
A
c5
Delaware
Maryland
District of Columbia .
Ohio
Indiana
, Illinois
Michigan
Wisconsin
...
Iowa
Minnesota
Kansas
California
Oregon
Nebraska
Dakota
.'
New Mexico
Utah
Colorado
Nevada
Washington
Arizona
Idaho
Montana
W e s t Virginia
Virginia
Kentucky
•.
Missouri
Tennessee
Louisiana
North Carolina
...
South Carolina
G-eorgia
Florida
Alabama
Mississippi
Texas
Arkansas
Total.
P5 =
w
$3. 852 32
14, 720 60
3, 507 81
57, 721 49
28. 954 53
38, 384 34
14,891 63
12, 950 99
11,636 93
2, 534 96
2, 930 96
36, 521 57
3,082 93
1, 370 84
1, 854 40
4,347 21
2, 551 63
2, 713 48
4,526 45
5, 208 19
$155 86
571 10
151 16
2, 255 02
1,059 00
1,579 62
564 71
467 72
460 93
88 60
136 52
1,255 57
116 06
41 13
48 92
163 70
81 55
103 95
184 64
205 35
$3, 696 46
14,149 50
3,356 65
55, 466 47
27, 895 53
36, 804 72
14, 3-26 92
12, 483 27
11,176 00
2,446 36
2, 794 44
35, 266 00
2, 966 92
1, .329 71
1, 805 48
4,183 51
2, 470 08
2, 609 53
4,341 81
5, 002 84
$1, 773 33
4,907 72
1, 172 48
20, 829 94
8, 046 18
10, 995 07
5,394 28
5, 055 74
3, 032 93
745 13
770 00
13, 778 50
1,495 00
479 25
1, 666 .50
4,989 79
4, 866 89
15,508 88
25, 290 13
16, 274 08
10.174 59
13,374 86
17, 880 96
6, 014 72
16, 340 15
584 24
8, 073 66
12.175 19
7, 470 26
3, 235 04
62 99
206 93
166 67
506 49
997 00
685 22
451 15
579 42
686 14
226 84
708 59
29 21
349 51
•"491 10
314 63
127 47
1,603 51
4, 782 86
4,700 22
15, 002-39
24.293 13
15, 588 86
9, 723 44
12, 795 44
17,194 82
5, 787 88
15, 631 56
555 03
7,724 15
11,684 09
7,155 63
3,107 57
100 00
260 00
1,150 12
8,303 41
13,-516 13
5, 903 70
2, 425 00
6, 020 97
6, 447 37
2, 209 51
7, 127 65
1, 727 54
1, 074 50
1,163 23
1, 652 00
759 75
6, 037
4, 949
4, 870
2, 025
35
97
27
00
$112 76 $118 67
$214 51
336 52
218 76
930 15
229 11
33 55
5, 218 18
939 48 i,'5-24'87"
1,726 10
724 78
218 69
3, 630 81
448 08 1, 626 31
1, 494 58
768 11
148 10
1, 746 83
847 26
168 30
624 77
313 39
1, 546 89
196 20
171 86
81 41
200 84
164 82
43 15
626 67
1,111 25 • 611 10
153 77
354 81
141 75
39 88
43 00
.73 60
15 36
190 07
40 00
. 72 65*
63 46
55 50
150 45
118 00
84 29
5-23 79
218 95
37 37
95 25
14 25
45 71
132 06
33 50
2 00
71 00
156 50
244 37
•118 92
5 25
31 06
7.59 88
51 50
85 41
94 50
1,187 83
354 56
183 85
2, 518 14
549 79
247 85 1,058 41
1,704 50
151 25
1, 912 88
399 13
421 75
2, 804 03
241 07
336 70
1,066 20
264 68
237 35
• 872 65
239 94
281 12
1, 240 62
626 62
61 50
69 35
71 33
600 37
1, 226 83
555 29
222 87
757 64
422 74
174 80
1, 917 06
503 78
124 20
1,511 46
333 89
703, 347 60 27, 671 74 675, 675 86 302, 910 49 63, 413 80 10,476 56 25, 446 43
CO
oo
$175 00 $19,500 51
^.782 85 55,050 31
8,681 33
420 00
4, 375 36 200, 690 54
1, 092 89 84, 2.58 02
2, 783 23 124, 885 58
50, 876 25
916 76
55, 889 17
837 55
38,713 75
406 93
12,236 21
361 59
7, 693 98
270 00
1, 374 46 79, 365 28
8, 983 44
562 50
2, 671 08
66 15
411 91
268 54 33, 398 20
450 00
4, 326 89
300 00
600 00 18, 686 25
240 00
4, 739 75
125 00
1, 000 56
5,102 76
536 67
9, 495 99
216 53
19, 059 18
1^ 222 42 75, 043 74
2,139 60
78, 530 88
36,383 62
1,851 39
1, 749 32 19,171 06
895 33 58,739 17
1, 511 80 49, 583 93
.381 78 26, 454 29
2,022 91
84,213 83
129 15
26, 363 80
621.94
1, 226 17 47,162 92
1, 742 50 40, 943 04
766 67
18, 840 36
57,106 54 2,709,546 74
$481 16 $19, 019 35
1, 389 90 53, 660 41
222 96
8, 4.58 37
4,919 76 195,770 78
2,006 17
82,251.85
3, 205 04 121, 680 54
1,330 95 49, 545 30
1,361 17
54, 528 00
973 16
37, 740 59
295 50
11,940 71
208 58
7, 485 40
2, 914 93
76, 450 35
332 08
8, 651 36
66 77
2,604 31
11 38
400 53
1, 326 43 32, 071 77
165 65
706 35
173 31
4,161 24
17,979 90
4,566 44
192 64
366 82
480 89
1,811 94
2,046 63
964 02
529 57
1,949 30
1,412 45
873' 23
2, 829 98
4,910 12
9,129 17
18, 578 29
73. 231 80
76, 484 25
.35,419 60
18, 641 49
56, 789 87
48,171 48
25,581 06
81, 383 85
902
1,490
1,410
638
25, 461 42
45, 672 53
39,532 88
18, 202 25
38
39
16
11
71, 684 67
$37 33
365 82
362 07
1,904 13
1, 049 49
2, 582 09
720 91
" 786 56
683 99
124 59
281 53
611 69
193 67
148 36
269 41
394 66
95 83
12 50
123 00
395 83
85 92
505 79
980 38
1, 045 74
540 51
1,688 07
616 08
662 69
1,117 43
47 04
1, 315 .57
• 892 08
1, 245 40
840 02
$25, 147 41
75,351 73
14,032 23
286, 029 21
12.3,005 42
180, 5.50 85
73, 314 96
76, 453 51
55, 525 49
16, 067 85
12,010 18
129, 830 02
14,519 78
4,784 26
2,221 37
38, 823 49
4, 263 99
9, 354 74
24, 925 28
10, 856 88
244 008, 256 98
15,140 84
25, 627 87
99, 902 70
120, 665 27
62, 820 05
35, 543 07
81, 656 53
75, 609 13
36, 022 86
109,431 76
9.33 40
43, 592 92
65, 828 09
57,142 32
26,911 06
49, 350 33 3, 822, 242 08
Total expense of
collecting.
H.—Statement showing the expenses of collecting the internal revenue taxes in the several collection districts, including the commissions,
salaries, and extra allowances ofthe collectors ; also the offce expenses, which are p a i d out ofthe commissions and extra allowances;
and the assessments and collections from July 1, 1865, to June 30, 1866.
"ft
as
DISTRICT.
o 2
i
'i
Ci5
d
0
S
§
It
13
02
It
fcb
d
."2
il
1
fco
>
•a
<
©
•'io
o.a
IE ^
11 i
1
%
o
w
<
0
H
O
•
MAINE.
F i r s t district
Second district
Third district
F p u r t h district
FiJth district
$10, 778
8, 735
7,118
5,921
5, 274
Total
36
67
06
19
22
$292 06
292 65
191 05
159 36
45'00
37, 827 50
980 12
$10, 486
8, 443
6, 927
5, 761
•5, 229
30
02
01
83
22
36, 847 38
.
$234
254
145
105
54
46
64
42
86
51
$265
232
77
146
87
794 89
14
03
66
48
54
$24 00
808.85
24 00
$76
18
5
6
12
76
00
00
00
50
118 26
72
34
14
53
77
$4, 337 26
2, 282 70
2, 697 16
2,133 78.
5, 180 20
39, 573 50
16,631 10
$11,354
9, 240
7, 346
6,179
5, 452
16
73
53
09
57
$1, 222, 684 87
647 209 67
361 830 27
242 1,59 02
177, 523 01
2, 706, 083 08
2 651 406 84
$1,279,721
645, 093
350, 135
242, 862
188, 270
NEW HAMPSHIRE.
First district
Second district
Third district
10, 399 89
11,507 23
7; 862 56
290 81
325 84
179 39
Total
29, 769 68
796 04
.
10,109 08
11,181 .39
7, 683 17
225 65
66 29
227 12 °
190 96
99 70
189 34
28,973 64
519 06
480 00
.
366 25
1 50
94 85
37 00
11,189 75
11, 674 72
8, 410 87
3, 983 79
4, 390 39
•3,674 77
1,136,691 33
1, 803, 009 26
478, 172 65
1, 047, 714 61
1, 805, 777 77
484 961 .52
462 00
44 00
31, 275 34
12, 048 95
3,417,873 24
3, 338, 453 90
7 00
w
CC
o
w
>
Pi
H
O
w
H
Pi
VERMONT.
First district
Second district
Third district
7,198 38
7, 384 69
6, 356 37
224 03
192 27
188 63
6, 974 35
7,192 42
6,167 74
46 25
131 24
124 90
90 00
186 31
221 26
129 64
81 15
36 00
191 24
7, 415 78
7, 867 88
6, 893 71
2,117 71
2,939 10
1, 983- 75
361, 541 98
438, 680 85
274, 455 54
369, 905 48
426, 554 81
285, 648 29
Total
20, 939 44
604 93
20, 334 51
302 39
497 57
129 64
308 39
. 22,177 43
7, 040 56
1, 074, 678 37
1, 082,108 58
'304 98
282 70
11,219 00
12. 300 95
157 46
55 37
389 67
50 00
3 60
51 63
71 87
4 00
12,146''58
12. 744 65
4, 824 .32
6. 510 99
1,815,649 25
3. 411. 089 91
1, 819,185 .34
2. 854, 611 07
Pi
MASSACHUSETTS.
F i r s t district
Second district
... .
11, 523 98
1.2, 583 65
.
>
.
CD
H.—Statement showing the expenses of collecting the internal revenue taxes in the several collection distiicts, ^..—Continued.
i
_d
ft
©
0
d
a,
DISTRICT,
1^
n •
5?
MASSACHUSETTS—Con'd
i
0 a
'^
CS
PK
^
fco
©
§ 'd ©
>
<
ZK
i
11
•J
©s..
ft
y,
W
0
CO
if,
fci)
.9 "
o
o
0
d
.2
0
©
s
<
o
pi
2
$17, 640
13, 605
12, 748
14,353
13, 758
13,782
11, 354
12,527
T h i r d district
F o u r t h district
Fifth d i s t r i c t . . . . . .
Sixth district
Seventh district
Eighth district
Ninth district
T e n t h district
O
34
24
44
78•
05
12
32
29
133, 877 21
Total.
$400
268
308
356
326
340
243
211
77
53
51
55
31
18
58
01
3, 043 12
$17; 239
13, 336
12, 439
13, 997
13, 431
13,441
11,110
12, 316
57
71
93
23
74
94
74
28
130, 834 09
$753 48
• 467 61
336 49
160 60
299 87"
208 01
254 40
267 34
2, 960 63
$350
150
261
180
336
169
309
148
00
00
44
00
79
22
09
50
2, 344 71
.
$481
7
10
17
.32
511
$15 40
16 12
48 10
01
60
93
90
60
01
53
42
44
51
00
00
25
.37
346 11
1,116 28
$18,759
14,238
13, 875
14,701
14,458
14,219
11,994
13, 505
22
97
48
98
64
25
66
51
140, 644 94
$9,024 87^
7, 634 55
5, 978 25
6, 622 78
6, 631 85
. 6, 378 53
5, 882 73
• 7, 707 08
$6, 922, 980
3,222, 295
2, 725, 960
4, 608, 304
3, 608, 396
3, 455,183
1, 975, 869
2, 674, 252
67,195 95
34,419,981 99
92
81
60
06
02
07
43
92
$6, 755,187
3,484,141
2, 798, 762
4,083,035
3, 606, 4.39
3, 625, 697
1,683,471
2, 621, 944
49
81
45
12
83
62
33
92
33,332,476 98
^^
H
td
W
o
w
t>
Pi
RHODE ISLAND.
74 00
8 50
15, 385^ 93
11,136 14
5, 929 49.
4,579 66
4, 205, 676 46
1, 434, 825 90
4,341,747 20
1, 433, 692 70
. 10 10
82 50
26, 522 07
10, 509 15
5, 640, 502 36
5, 775, 439 90
226.00
550 00
261 18
545 50
12 60
4 95
276 40
30 87
66 81
29 50
13, 056
13, 208
11, 820
12, 615
2, 635,202
2, 470, 992
1, 626, 599
1, 888, 046
2, 628, 565
2,510,415
1,645,249
1,920,784
1,582 68
• 293 95
127 18
First district
Second district
14, 677 17
11, 042 11
407.39
293 12
14, 269 78
10,748 99
391 31
64 05
233 35
21 48
10 10
Total
25, 719 28
700 51
25, 018 77
455 36
254 83
12, 535
12, 388
11, 306
11, 650
296
269
285
271
12,*239
12,118
11,020
11, 379
294
227
180
113
64
11
67
07
815 49
-
6
H
' CONNECTICUT.
F i r s t district
Second district
T h i r d district
F o u r t h district.
.•.
..
Total
65
01
56
98
47, 881 20
30
85
87
30
1,123 32
35
16
69
68
46, 757 88
29
59
17
45
50,-700 50
6, 009
6, 403
4, 988
5, 624
74
56
85
95
23, 027 10
38
29
12
60
8, 620, 840 39
44
43
17
20
• 8,70.5,014 24
pi
NEW YORK.
F i r s t district
Second district
Third district
F o u r t h district
Fifth district
district
Digitized Sixth
for FRASER
>
a
Kj
•
.
11,213
13, 079
14, 884
23,900
11,632
15, 012
71
35
30
1.8
40
69
94
262
382
220
213
282
53
47
05
00
26
61
11,119
12, 816
14, 502
23, 680
11,419
14, 730
18
88
25
18
14
08
256
529
578
1, 703
302
640
17
20
45
37
20
94
301
284
185
891
100
218
59
89
40
60
00
50
14
202
225
51
33
12
04
07
00
10
75
30
11, 785
14,095
15, 873
26, 546
12, 068
15, 884
51
51
15
25
35
43
8,
7,
6,
18,
6,
8,
723
230
643
900
767
760
09
00
25
18
16
42
1, 626, 904
3,114, 443
4,437,213
9; 034, 483
2,019,710
4, 617, 251
80
29
90
46
03
96
1,571,138
3, 063, 476
4, 507, 854
9 027, 593
1,90.5,961
4, 610,154
53
74
48
07
54
55
1
11,429 15
Seventh district
18, 931 75
Eighth district
.
11,722 28
Ninth district
11, 333 39
Tenth district
9, 884 53
Eleventh district
10, 359 02
Twelfth district
•..
8, 130 98
Thirteenth district
13, 096 08
Fourteenth district
Fifteenth district
11, 184 49
Sixteenth district
7, 067 33
Seventeenth district
5; 705 87
Eighteenth district
9, 894 29
Nineteenth district . . . r:
7, 059 28
Twentieth disirict
8,560 71
Twenty-first district
10, 720 83
Twenty-second district.
8,061 72
Twenty-third district...
11,217 79
Twenty-fourth district..
9, 070 93
Twenty-fifth district
7, 286 08
Twenty-sixth district ..
7, 978 56
Twenty-seventh district. . - 8, 017 88
Twenty-eighth district..
10,981 66
Twenty-ninth district...
8, 2.38 86
Thirtieth district
12, 608 99
Thirty-first distric!"
7, 273 16
Thirty-second district...
26, 551 87
Total
362, 090 11
177 88 '
75 80
11,130 79
298 36
1, 213 74
92 80
511 99
18, 419 76
185 00
399 71
339 04
11,383 24
381 14
229 15
102 33
11,231 06
197 56
295 36
9, 658 74
225 79
256 65
267 98
10,198 27
160 75
57 33
7 00
7, 999 33
131 65
288 56
1,179 23
12, 794 84
301 24
380 58
400 16
10,881 99
302 50
10611
202 83
6,841 03226 30
62 70
193 31
5, 606 87
99 00
98 89
236 43
9, 729 31
164 98
79 54
190 50
7, 003 06
56 22
378 51
308 00
8,441 17
119 54
2 00
101 00
10,410 79
310,04
229 38
294 24
7,924 95
136 77
261 33
60 00
10,910 09
307 70
271 70
212 43 , 8,858 50 - 155 46
194 17
7, 172 21
1-79 48
113 87
144 84
7, 794 36
251 04
184 20
296 21
7,881 79
186 30
136 09
272 97
10, 692 43
258 52
289 23
'251 19
8, 062 87
193 95
175 99
242 69
12,417 28
491 36
191 71
276 29
159 10
•114 11
7,159 05
1, 033 70
1,836 15
220 00
26, 331 87
6, 886 75
355, 203 36
13, 207 08
8, 370 80 '
1
„ 90 20
63 32
45
14 00
14 55
6 30
25 50
5 65
12 14
3 15
107 54
2 10
•9 89
20 25
15 70
4 80
'
68
22
34
55
39
56
70
80
75
75
20
00
151 00
46 56
6 90
66 50
44
54
62
41
54
40
00
45
04
12
52
02
11, 682 83 1
20, 306 99 '
12,329 79
11, 978 43
10, 523 40
• 10, 986 17
8,251 76
14, .563 87
12, 130 23
7; 390 82
6, 014 74
10, 262 06
7, 334 97
9, 325. 86
10, 826 98
8,692 88
11, 541 22
9, ,551 98
7, 734 43
8,452 18
8,546 31
11, 567 67
8,764 94
13, 395 54
7,724 95
29, 750 28
1 743 321 72
4, 861 971 1, 697, 558 211
8,09198
7; 745', 466 11
7,911,735 36
4, 341 57
1, 977, 881 25
1, 650, 650 98
8, 686 89
1, 666, 787 20
1, 698, 047 98
4, 768 63
914,043 18
862, 359 46
7, 376 28
1,169,113 26 • 1,141, 687 06
4, 898 00
526,196 08
594, 388 59
6,471 30
3, 076, 864 74
3, 792, 418 59
4, 534 90
1, 564, 822 85
1,551,113 91
1,941 43
357,106 21
356, 768 90
3,125 73
217, 918 81
220, 587 63
6,032 55
977,351 43
1, 006, 818 38
355, 984 30
333, 829 36
5, 334 93
612,142 58
610,132 59
5, 570 00
1,176, 666 99
1,155, 757 30
3, 920 04
537, 210 42
512, .345 29
4, 726 40
1,574,274 14
1,-506, 069 93
4,463 75
714,185 44
4,222 28
707, 559 70 '
4,408 70
318,739 86
540,312 48
495, 712 62
521, 197 29
3, 694 66
503, 608 89
486, 156 04
4, 696 14
1,359,807 10
4, 597 06
1, 385, 469 05
4,125 44
547, 943 99
542, 584 49
8,174 71
3,169, 918 32
2,687,249 15
4, 390 93
377,358 40
374, 565 64
10,109, 986 70
21, 551 87 11, 519, 828 66
40 92
52 50
1 50
35 36
14 90
293 20
525 82
1, 690 67
385, 884 48
50 15
7 80
22 80
10, 077 78
9, 921 05
12. 696 72
11,291 02
10, 786 51
4, .3.37 15
5, 407 88
5,111 24
206, 032 24
70, 737, 875 44
68, 015, 915 10
762,248 14
781, 588 69
1, 239, 719 40
1,573,108 02
2, 752, 362 47
N E W JERSEY.
H
-m
CQ
o
pi
t>
Pi
O
First district
Second district
Third district
Fourth district
Fifth district
9, 311 24
9. 407 94
lO; 799 57
11,212 71
9, 605 76
Total
DELAWARE...
04
87
48
31
23
245 25
309 44
1, 460 72
5,776 03
821,928 42
780, 083 36
1,203,051 47
1, 439,104 31
2, 849, 592 00
48, 991 91
2, 098 93
2, 254 93
51 40
30 60
54, 773 08
^ 20, 632 30
7, 093, 759 56
7,109, 026 72
10, 558 86
220 49
519 08
5 45
21 52
11,646 23
. 4,608 91
1, 022, 825 71
1, 003, 750 23
75
99
41
64
52
9,092 49
9, 237 95
10,545 16
10, 682 07
9, 434 24
50, 337 22
1,345 31
10, 879 69
320 83
218
169
2.54
530
171
520
195
363
78
941
1 25
239 52
J>
CO
a
w
Kj
PENNSYLVANIA.
First district
Seoond district
Third district
,
Fourth district......
Fifth district
Sixth district
O
Pi
H
.0
9, 859 33
14,796 60
11,780 93
13, 316 40 •
9, 742 20
10, 916 30
238 18
596 28
529 89
466 64
221 03
301 78
9,621 15
14, 200 32
11, 251 04
12, 849 76
9,521 17
10, 614 52
292 25
637 20
46 71
103 69
344 00
511 00
549 01
165 00
169 35
362 34
221 86
87 54
5 50 1
89 38
55 59
74 00 ,
4, 894 36
10, 420 15
15, 625 03
6, 033 84
11,730 93
583 16
1.3,914 78
5, 850 00
4, 721 51
10, 478 14
11, 907^ 15 i• . 4,280 87
3,161,921 34
3, 039, 497 72
4, 435, 439 56 ' . 4, 437, 280 97
2,
026, 770 15
2, 490, 647 95
3,253,116 90
3, 030, 968 92
r, 171,744.80
1,277,619 51
1, 315, 566 03
1, 333, 087 22
H.—Statement showing the expenses of collecting ihe internal revenue taxes in the several collection districts, b^c.—Continued.
DISTRICT..
d
••
IN3
©
a
1
Sa
ft
1^
i
S
2
© d
©
ft
o o
o -43
'i
2
« d
•
o
ft
.|§
_ce3
u
ft
y
1
Advertising.
_d
• i
"d
I
if©
Pi
'•©
©
O
W
H
O
'0
<
0
PENNSYLVANIA—Cont'd.
Seventh district
Eighth district
Ninth district
T e n t h di.4rict
Eleventh d . s t r i c t . . . Twelfth district
Thirteenth district
F o u r t e e n t h district . . . . .
Fifteenth district*
Sixteenth district
Seventeenth district
Eighteenth district
Nineteenth district
T w e n t i e t h district
.Twenty-first district
Twenty-second' district.
Twenty-third d i s t r i c t . . .
T w e n t y - l o u r t h district..
Total
' $9, 813
10, 333
10, 663
9, 894
11, 004
10, 515
7, 950
9,024
06
22 •
17
56
46
27
01
19
•
09
98
56
17
08
70
22
94
47
6, 643
8,188
7,109
8,496
13, 522
7, 484
14, 984
11, 424
8, 115
235, 578 91
$332
320
366
254
270
360
279
270
97
65
25
03
14
00
75
46
$9, 480
10,012
10, 296
9,640
10,734
10,155
7, 670
8, 753
09
57
92
53
32
27
26
73
$243
120
46
227
149
203
98
167
84
64
96
29
88
37
02
10
$182
20
41
80
256
•512
147
363
04
00
73
00
51
82
46
08
154
226
67
155
124
128
390
314
141
50
68
64
11
96
55
62
03
90
6, 488 59
7, 962'30
7,041 92
8, .341 06
13. 397 12
7,356 15
14, 593 60
11,110 91
7, 973 57
132
339
136
161
573
195
546
133
362
60
30.
67
.34
08
81
54
95
05
216
207
156
624
940
72
341
110
' 277
15
39
58
41
36
67
06
00
07
344 99
11 80
6, 512 04
229, 066 87
6,171 90
5, 396 42
409 44
$19 00
1 15
1 05
13 00
12 95
$7 60
18 50
$10,246
10,511
10,753
10, 237
11,568
11, 269
8, 208
. 9, 714
54
36
01
60
40
96
49
57
$2,553
3,320
2, 738
4, 213
4, 848
2, 715
1, 755
3, 014
73
00
26
95
45
37
52
92
$938,588
1,019,120
.1,138,071
1,085,001
1,153, 755
1,121, 826
485, 381
675, 595
63
29
20
19
45
12
98
11
$962, 604
1, 006, 015
1,130,459
1, 048, 632
1,139, 292
1, 012, 355
490,126
704,838
15
13
06
26
08
34
77
02
2, 953
3, 055
5,156
4, 794
10, 422
4,313
6,271
4, 444
4, 677
03
48
72
00
88
68
79
33
39
311,8.53
502, 966
383, 231
583, 883
3, 635.122
456, 689
4, 429, 885
1, 623, 992
567, 680
27
50
53
50
91
.57
00
15
70
- 314, 323
537, 795
370, 779
599, 325
3,417,796
398,618
4, 587, 407
1,571,353
523, 224
43
27
70
60
25
58
80
92
35
35
156
25
13
160
75
.50
50
00
20
65
13
20
36
36
48
81
25
20
30
00
25
.50
75
25
80
50
70
7, 402 13
8, 760 47
7, 423 06
9,318 42
15, 072 27
7,814-38
15, 953 62
11, 694 39
8, 775 29
1,293 47
248, 850 14
5, 965
10, 697
10, 053
7,556
Total
88
50
30
12
129
259
286
181
74
42
79
86
5, 836
10, 438
9, 766
7,374
14
08
51
26
34, 272 80
857 81
33, 414 99
18, 980
12,746
11,192
10, 652
617
348
215
184
18, 362
12,398
10,977
10, 468
329
156
321
83
96
78
13
02
890 89
416
69
46
121
129 80
2 75
45
17
00
04
188 62"
19 00
652 66
188 62
151 55
6,
10,
10,
7,
842
926
420
967
09
20
43
80
35, 702, 384 79
;
Digitized
76
41
67
.59
79
01
04
24
97
40
63
35
1,126
259
389
39
08
67
80
71
193
105
292
93
85
00
21
40
36 64
50 67
17
-0
22
42
00
00
10
25
H
o
td
2, 771
4, 909
3, 768
3, 319
10
16
00
70
250, 872
1,148, 414
2, 836,161
458, 249
33
56
37
55
246,854
1,158, 003
2, 810, 400
411,432
94
29
67
31
36,156 52
14, 767 96
4, 693, 697 81
4, 626, 691 21
20, 317
13,177
11,947
10, 827
10, 002
5,186
6, 291
6, 367
7, 478,
1, 809,
1, 588,
1,159,
7, 784. 610
2, 797, 134
1,554,302
1,122,147
69
72
45
95
o
pi
35,198, 869 09
OHIO.
F i r s t district
Second district
T h i r d district.
F o uFRASER
r t h district
for
oc
W
H
96, 613 24
MARYLAND.
First district
Second district
Third district
F o u r t h district
Fifth district!-
w
90
25
84
85
430
453
433
083
38
09
42
87
35
84
11
44
H
Pi
CO
a
•
Firth district
Sixth district
•;..
Seventh district
Eighth district
:.
Ninth di-strict
T e n t h district
Eleventh district
Twelfth district
Thirteenth district
F o u r t e e n t h district
Fifteenth district %
Sixteenth district
Seventeenth district
Eighteenth district
Nineteenth district
Total
.7,572
7,269
10, 750
5, 559
10, 498
10,7.37
10,215
7, 942
8,101
6, 310
18
37
12
33
46
18
51
85
98
67
209
100
213
89
298
308
153
112
175
64
50
64
87
10
67
86
28
10
16
04
7, 362
7, 168
10, 536
5, 470
10.199
lOi 428
10, 062
7,830
7. 926
6i 246
68
73
25
23
79
32
23
75
82
63
44
287
469
68
25
07
91
09
228
93
245
99
94
15
20
67
65
90
6, 038
8, 651
1.3,334
8,372
73
81
10
93
136
222
318
170
99
73
22
40-
5, 901
8j 429
13, 015
8, 202
74
08
88
53
111
379
275
226
96
10
61
52
174, 927 65
3; 938 64
170, 989 01
4,439 34
45 58
420 49
284 93
81 79
38 89
143 30
123 70
349 86
144 96
•12120
105
342
165
477
55 20
17 12
10
. 40
68
2
20
3
. 4
77
05
50
00
30
90
90
42 00
9 75
235 25
63 90
36 00
29 20
25 00
22
69
00
04
22 25
204 38
38 25
87 03
34 25
3, 529 11
623 71
624 95
41 98
15 75
9. 00
4 00
10 00
27 00
7, 759
8, 003
11, 740
5, 719
10, 641
11,21.3
10,434
3, 587
8, 350
6, 556
21
80
21
9830
13
41
88
49
67
2, 782
4, 656
5, 872
3,177
3, 775
3, 960
6, 550
5,100
3, 998
4, 429
07
50
55
21
00
00
00
84
78
84
445, 6.52
351,279
1, 226, 486
206, 457
921,818
1,117,237
947, 038
468, 437
509,286
276,191
42 1.
79
21
88
39
57
55
83
69
83
451, 077
377, 006
1,200,119
205,933
924, 867
1,189 837
943, 212
488,710
520 3Q5
281,187
20
62
07
41
32
57
74
15
55
05
6,278
9, 616
13, 774,
9,197
16
23
71
77
2, 698
3, 597
6, 369
4,364
99
10
68
99
255,128
637, 083
3, 287, 765
578, 475
42
02
01
18.
253,
630,
3, 267,
574,
67
19
97
53
184,144 76
89,182 39
872
437
233
597
23, 263, 739 60
24, 566, 787 42
732,146
715, 730
599,. .539
762, 647
304, 519
629, 197
353,173
465, 895
290,411
272, 739
60, 884
691 784
545 795
756, 019
771, 954
330, 269
614 603
342, 578
501 292
266 144
263, 250
172, 675
Total
8, 958 92
8, 228 89
9, 280 10
9, 359 38 "
6, 507 40
8, 947 38
7, 300 04
- 8, 006 46
6,159 68
6; 917 84
7,214 68
86,880.77
107
151
282
221
114
143
146
104
86
119
45
09
05
ID
61
84
25
54
37
77
06
00
1, 521 74
8, 851
8, 077
8, 997
9,137
6, 392
8,804
7,153
7, 902
6, 072
6, 798
7,169
83
84
94
77
56
13
50
0991
78
63
85,359 03
353
182
310
371
91
218
297
188
416
157
50
77
95
95
37
97
40
40
11
35
2, 588 77
194
79
143
• 250
277
15
93
125
109
139
76
85
84
50
36
.30
52
89
40
13
1,429 55
131-80
10 60
228 79
26 55
91 60
49 05
119 62
504 77
260 97
.
9,564
8, 500
9, 870
10, 002
7,131
9,181
7,717
8,320
6, 825
7, 333
7,214
91
51
69
43
92
65
51
75
84
94
68
91, 644 83
6,217
4, 607
3, 037
4,327
3,635
5, 332
3,619
5, 318
3,824
3, 148
5, 734
16
80
62
16
31
01
26
97
15
91
30
48,802 65
78
87
58
37
26
44
33
98
98
94
28
5,186, 886 81
52
76
67
29
22
50
71
94
45
20
70
Total
H
O
>^
H
CO
O
Pi
Pi
Kl
O
5, 256, 368 96
H
ILLINOIS.
F i r s t district
Second district
T h i r d district
F o u r t h district
Fifth district
Sixth district
Seventh district
Eighth districc
Ninth district . . . . . .
T e n t h district
E l e v e n t h district
Twelfth district
Thirteenth district...
pi •
W
INDIANA.
First district
Second district
T h i r d districr. . . . . . . . . . .
F o u r t h district
Fifth district
Sixth district
Seventh district
Eighth district
Ninth d i s t r i c t . . .
T e n t h district
E l e v e n t h district
Ij
o
W
17,599
8, 366
8,619
10, 688
10, 764
12,156
10, 945
10,592
6, 889
.7, 060
• 10,133
9,107
8, 141
65
39
01
27
93
30
77
21
82
01
41
72
94
131, 065 43
360
197
104
217
192
82
134
208
92
. 78
103
151
74
43
38
31
09
12
50
03
34
26
60
03
53
97
1,996 59
17, 239
8,169
8, 514
10,471
10,572
12, 073
10,811
• 10, 383
6, 797
6,981
10, 030
8,956
8, 066
22
01
70
18
81
80
74
87
56
41
38
19
97
129, 068 84
361
124
340
161
391
308
111
133
99
178
417
293
. 71
00
50
69
12
32
63
25
05
18
80
79
86
26
293 .15
•415 20
353 08
275 19
534 08
414 66
173 40
147 35
38
156
1
139
340
106
25
96
50
60
09
00
57
12
58
51
. 8
20
50
50
25
00
i78'38"
295 30
111
144
25
3
48
10
03
55
80
52
61
17
75
185
21
75
00
50
50
50
2,992-45
3,200 33
120 54
1,115 40
548 70
18, 253
9, 001
9, 482
11,184
11,881
13,227
11,336
10, 872
7,161
7,573
10, 947
9,590
8, 403
80
54
24
58
1.8
68
42
61
85
22.
55
88
76
133, 922 31
9, 791
3,818
5, 932
5, 746
6, 423
9, 640
7, 665
5, 825
4, 444
4, 888
4, 635
5, 477
4, 042
07 •
62
74
4552
65
11
43
68
07
23
05
63
78,331 25
6, 486, 493 57
839, 811 37
594, 245 10
1,132,025 44
1,374,890 71
458, 001 96
1, 363, 344 74
1,164,681 12
381,446 71
303, 788 37
139,384 88.
712 126 27
191,876 37
6, 679, 721
573, 279
623, 960
1,150, 667
1,217,263
448 657
1 356, 755
1 073 767
339,029
356,001
124, 958
721,648
264,281
94
52
08
16
91
71
94
70
85
11
53
36
07
9,142,177 11
8, 930, 000 93
H
Pi
>
CO
a
o
H.- -Siatement shoroing the expen'ses of collecting the internal "revenue taxes in ihe several collection districts, SfC.—Continued.
1^
^d
d
DISTRICT.
^.
d
S d
ft
S
o
©
l l •
-O
p
ce
o
ft
ft
o
P^
©
55
.s
g
•J
©
>
<
a
Ill
o
<
d
.2
Pi
1
o
Pi
O
O
MICHIGAN.
Fifth district
S i x t h district
11,721 40
8, 900 00
6,819 01
5, 537'91
2, 639 38
7, 373 10
210
96
127
97
44
45
Total
42, 990 80
621 74
F i r s t district
Second district
T h i r d district
87
45
20
98
24
00
11,
8,
6,
5,
2,
. 7,
577
440
223
222
121
363
510 53
803 55
691 ^81
439 93
595 14
328 10
05
97
37
42
,32
22
731
298
282
175
295
529
1, 948 35
42, 369 06
99
48
12
91
06
97
2,313 53
6
233
140
14
13
149
85
26
02
45
00
78
77
50
30
40
36
80
40
35
55 22
557 36
254 13
13,114
9, 923
7, 494
5, 991
3, 068
8, 471
65
51
92
04
76
29
6, 903
6, 371
3, 675
2, 978
1,426
6, 282
48,064 17
2, 063,174
306,594
343,599
200,548
45, 258
406, 628
91
02
00
27
30
25
83
34
69
91
54
01
3, 365, 804 32
27, 637 25
1, 9 7 7 , 1 1 6
282, 594
377,844
203,844
72 770
387, 4 0 8
18
45
56
34
08
26
3, 3 0 1 , 577 8 7
w
a
H
>
WISCONSIN.
First district.
F i f t h di«tricfc
Sixth district.
Pi
,
11,348
8, 406
6, 3357, 764
5, 393
4, 649
60'
39
24
37
33
25
11, 079
8, 245
6, 286
7,681
^ 5, 348
4, 604
268 66
161 07
48 96
82 45
45.00
45 00
140
132
64
42
94
32
28
92
33
25
57
60
45
15
200 70
•
239
305
123
229
23,80
79
06
00
21
122 15
63 31
161 03
45 85
1, 058 09
255 11
45
802
26
23
50
53
40
70
11,798
9, 646
. 6, 671
8, 122
5, 393
5, 056
26
58
24
74
33
83
•
5, 375
4, 473
3, 392
3,341
6,674
4, 337
42
30
82
87
48
45
.
1, 680, 299
351,096
150, 759
208, 754
200,874
102,851
71
89
27
45
77
58
1, 678,
352
147,
209,
190,
93,
888 5 3
077 3 7
208t^9
099 9 1
049 14
380 35
K|
O
H
W
b3
Total
43,897 18
580 4 7 .
43, 246 04
• 651 14
898 13
46, 688 98
27, 595 34
2, 694, 636 67
2, 670, 7 0 3 8 9
H
P3
IOWA.
F i r s t district
S e c o n d district
T h i r d district
Fourth district:
Fifth district
S i x t h district
Total
Ul
8,3.55
6, 990
10, 930
5,364
4,758
5, 232
14
52
18
60
41
78
41, 631 63
197
139
184
83
48
45
49
14
59
32
94
00
698 43
8,157
6,351
10, 745
5,281
4,709
5, 137
.
274
75
434
97
39
. 195
65
38
59
28
47
73
40, 933 15
.
84
40
01
06
60
81
1,116 72
30
09
84
27
75
03
137 85
40
56 92
63 92
3 00
63 69
1,175 28
325 78
• 273
196
414
120
4
166
•
65
49
15
61
60
00
15
00
80
49
251 44
9,041
7, 327
11, 885
5, 660
4, 867
5, 713
13
41
10
85
56
80
44, 500 85
3, 805
3,607
6, 638
3, 098
3,179
2,791
-36
77
.32
22
61
15
23,120 43
515, 010
339, 439
1,513,278
19.5,51.8
137, 076
64, 823
21
22
74
44
74
24
2, 770,146 59
571 0 6 9
349, 094
.1,344.-292
186, 5 3 5
125,841
54,157
07
98
82
63
1.7
75
2, 630 9 9 1 4 2
a
pi
MINNESOTA.
!First district
Second district
14. 736 47
10, 517 50
Total
25, 253 97
64 30
45 00.
109 '30
14. 672 17
lO; 472 .50
359 64
272 88
139 .37
167 14
265 08
45 48
55 50
35 20
15,556 06
11, 038 20
7, 213 35
8, 517 50
117,991 71
263, 853 29
105, .389 35
250, 454 67
25,144 67
632 52
306 51
310 56
90 70.
26, 594 26
15, 730 85
381, 845 00
355, 844 02
194 55
269 85
10 00
7, 449 57
6, 340 82
401, 471 22
347 517 32
Pi
6, 975 17
KANSAS
45 00
6, 930 17
First district
Second district
T h i r d district
F o u r t h district
Fifth district
Total
OREGON
NEBRASKA
45
170
145
195
145
00
00
00
00
00
13, 266 71
14, 782 03
14, 929 80
24,705 00
8, 362 10
43 00
. 20 00
307 20
531 50
999 55
349 52
UTAH ...-.
COLORADO
76, 745 04
700 00
76. 045 64
14, 472 71
170 00
14,302.71
4, .387 66
45 00
4, .342 66
170 00
• 13, 585 14
IDAHO
39 50
320 74
192 40
13, 528 91
14, 952 03
16,168 51
27, 452 73
10,1.50 56
16, 607 67
10, 952 03
8, 046 98
21, .370 66
5, 007 10
3, 400, 567 07
369, 796 11
162, 752 35
731, 843 42
234, 685 00
3, 249, 378 80
351 703 57
175, 244 92
704, 063 33
' 229, 232 85
1, 931 25
787 19
2, 127 82
660 84
82, 252 74
61, 984 44
4, 899, 643 95
4, 709, 623 47
163 37
58 55
255 00
124 00
15, 073 63
10, 472 71
261, 794 49
250, 642 87
88 43
59 54
31 00
4, 648 51
5, 672 45
110, 730 .35
98, 920 80
206 25
19, 993 13
9,755 14
321, 706 74
274, 878 35
81 83 '
265 98
233 26
46 00
5, 532 50
....
5, 018 00
74 07
4,943 93
83 15
65 00
$11, 348 63
$205 38
$11,143 25
$124 65
$48 37
$55 40
11,239 87
.70 00
11, 219 87
175 20
103 47
46 63
4, 430 00
72 50
4,357 50
366 76
11 00
355 76
14,110 25
170 00
13, 940 25
45 00
2, 290 20
• DAKOTA....
MONTANA
417 67
397 49
1, 6.50 49
33 84
108 .20
O.
• > ^
H
W
Q
Pi
H
t>
Pi
><
o
N E W MEXICO
WASHINGTON
13,311 71
14, 592 03
15, 074 80
24, OUO 00
8,507 10
13, 755 14
NEVADA
o
Pi
H
CALIFORNIA.
2, 335 20
.
$19 00
13 58
5,166 15
2, 936 50
54, 262 95
$11, 596 05
$6,241 03
$66, 202 41
^ $66, 349 32
11,615 17'
9, 289 87
157, 940 58
1.50, 638 91
H
po
4,443 53
2, 680 00
51, 234 94
46, 829 80
>
Ul
a
366 76
123 00
54,315 47
114 60
"2,580 20
81 50
16, 886 .55
14 99
275 00
12 00
2, 765 19
Pi
700 00
10,110 25
9, 098 39
:
107, 372 32
105, 069 94
88, 395 36
27, 840 03
o
H.—Statement showing the expenses of collecting the internal revenue taxes in the several collection districts, SfC.—Continued.
t3
_d
s •
• a.
a d
DISTRICT.
ft
©
o
TJ
d
ft
a
1
-ll
8
1
•©
ft
X
1
C5
o
•i
>
<
u
o .3
il
d
.2
"o
i
i"i ©
o
»D
o
w
'o
O
H^
WEST VIRGINIA.
-
F i r s t district
Second district
Third district*
Total
o
..
..
:..
- 8, 881 43
3, 922 26
136, 51
76 87
8, 744 92
3, 345 39
165 63:
104 97
" 68 10
109 39
112 17
25 75
12 12
14 50
' 9, 239 45
4,168 87
5, 551 24
1,835 37
699,656 29
104, 940 46
12, 803 69
213 38
12, 590 31
270 60
169 49
137 92
26 62
13, 408 32
7, 386 61
804,596 75
'
676, 285 '88
84, 954 00
w
761,239 88
• Plj
CQ
w
o
VIRGINIA.
F i r s t district
Second district .
Third district
F o u r t h district .
Fifth district*...Sixth districtt
Seventh district
7,145
5, 036
4, 407
6, 475
...
.61
82
05
12
154
107
56
134
66
19
40
78
6,
4,
4,
6,
990
929
3.50
340
95
63
65
34
6-28
700
239
4
3997
82
98
174
113
100
15
18
06
45
00
112 87
29 50
52 50
113 45
3 25
8,
5,
4,
6,
061
932
860
498
05
85
77
35
3. 501
1, 376
3, 328
3,229
08
00
25
71
527, 584
349, 541
106,915
428, 787
02
43
90
48
419.781
202 188
127, 285
326, 448
Pi
61
63
65
44
H
o
Kl
Total
519 04
14 69
504 35
112 60
•72 10
13 00
23, 583 64
467 72
23,115 92
1, 686 76
474 79
155 37
169 20
7, 556 18
143 94
570 95
148 91
144 14
26 50
258
236
334
89
150
99
266
37
716 74
154 50
20, 898 23
11,394 79
26, 069 76
11, 589 54
1,43.^,727 06
1, 087, 099 12
8,446 68
4,081 41
KENTUCKY.
First district
Second district*
T h i r d district
F o u r t h district
Fifth district
Sixth district
Seventh district!
Eighth district
Total
:
12, 497
9, 274
10,252
2,241
67
19
12
26
394
248
116
53
56
57
51
48
7,412 24
12,103
9, 025
10,135
2,137
11
62
61
78
60
05
42
45
00
30
00
00
19 60
14 50
611 30
12 07
599 23
6 15
38 25
30 65
42, 432 72
969 13
41, 463 59
1, 495 62
739 46
208 89
121 34
45 00
17, 205 26
5, 333 07
928 42
332 10
4.58 30
431 85
7 25
182 00
52 87
80 00
12, 906
9,682
10, 947
2, 367
27
01
04
71
4,156
3, 702
8, 840
1,038
44
83
94
02
710,161 12
2, 098, 751
1, 397, 995
1, 069. 963
486, 597
81
62
12
73
559,151 63
1, 933, 949
1, 086 352
1,107,579
459 594
99
57
14
63
686 35
220 00
35, 440 82
7, 876 71
159 37
45, 036 06
22, 039 64
5,798,910 22
5,1,59, .504 67
30 10
9 00
18, 750 67
6, 333 02
14, 745 30
5, 542 48
6,34.3,512 02
285, 343 94
5, 792, 832 7 l
187, 980 94
MISSOURI.
..
17, 326
i r s t FRASER
district
DigitizedFSecond,
for
district..."
5, 378
60
07
CO
pi
Kl
7,
6,
4,
4,
T h i r d district
Fifth district
Sixth district,
Seventh district*
Eighth district *
:
Total
514
328
715
579
25
86
01
52
144
169
45
52
29
94'
00
76
7, 369
6,158
4,670
4, 526
96
92
01
76
229
106
137
95
98
90
87
73
356
237
118
249
22
09
94
27
221 12
22
29
49
104
391 30
228 25
00
75
50
05
8,
6,
5,
5,
.343
702
412
256
57
60
62
82
4,028
2, 330
3, 752
3,124
37
00
86
73
440, 046
365, 564
152, 371
267, 499
37
23
93
94
402,861
282, 886
121, 501
' 224, 938
13
27
23
51
45, 842 31
578 33
45, 263 98
1, 831 00
1, 851 67
1, 029 92
244 40
50, 799 30
33, 523 74
7, 854, 338 43
7, 013, 000 79
• 10, 662 47
136 38
10, 526 09
284 00
50 00
46 45
50 00
11, 092 92
7, 334 79
2,320,101 13
.1,263,032 73
2, 214,162 30
1,130, 228 74
TENNESSEE.
F i r s t districtt
Second district
^
Third d i s t r i c t * . . . .
Fifth district*
Sixth district*
Seventh district*
Eiffhth district*
O
^=1
I
H
10, 662 47
Total
136 38
10, 526 09
284 00
50 00
50 00
46 45
7,334 79
11, 092 92
3, 583,133 85
3,344,391 04
CO
LOUISIANA.
$4,134 88
5, 033 .62
4,365 50
Fircit district
T h i r d district
F o u r t h district*
Fifth district*
Total
O
Pi
H
'
$13 75
28 86
- 28 85
$4,121 13
5, 004 76
4,336 65
$421 15
759 13
963 75
$9 80
32 68
20 20
,.
$109 75
142 25
92 75
$258 95
150 00
$4, 675 58 '
6, 226 63
5, 592 20
$11, 993 52
7, 307 00
7, 829 20
$3, 273, 739 15
317, 039 49
491,113 37
$4, 005, 964 37
301, 290 60
212, 094 84
o
pi
H
>
Pi
62 68
408 95
344 75
16,494 41
27,129 72
4, 081, 892 01
4, 519, 349 81
215 25
300 22
574 58
7 84
30 00
13^83
172 15
13 00
296 47
81 00
• 7, 093 75
1, 503 93
4, 898 20
443 00
226 44
3, 727 00
336,232.00
68,205 63
47,802 14
200,193 55
a
20 50
948 98
1,643 73
244 37
3 34
13 95
27 25
1,251 46
1, 696 53
572 48
89, 922 54
10, 783 -44
27, 024 00
57, 000 00
Pi
14,105 32
1, 334 42
55 01
495 57
- 128 75
16, 443 87
4, 968 92
436, 937 98
400, 225 32
13, 534 00
71 46
13, 462 54
2,144 03
6, 617 51
1,160 71
3, 992 82
191 97
40 86
25 60
6, 425 54
1,119 85
3, 967 22
13 57
52 80
324 80
O
NORTH CAROLINA.
Third district
•Fourth district *
Fifth district
Sixth district.
Seventh district* . .
Total
962 55
1, 696 53 •
"
P>
14, 430 12
SOUTH C A R O L I N A .
First district
Second district
Third district*...
F o u r t h district* .
Total
Ul
d
Pi
2, 776 81
8,762.17
101 42
162 77
2, 675 39
8, 599 40
584 72
533 67
22 00
34 15
93-28
67 05
11, 538 98
264 19
11, 274 79
1,118 39
56 15
160 33
•
68 40
3, 476 81
9, 465 44
397 75
4, 949 16
61,941 49
723, 557 01
73,197 00
730,153 42
68 40
12, 942 25
5, 346 91
785, 498 50
803,..350 42
Kl
o
H.—Statement showing the expenses of collecting the internal revenue taxes in the several collection districts, &fc.—Continued.
DISTRICT.
00
P •
i
•
o d
o
o
i
5
fcX)
1> d
a
OJ
EH
fcD
a
>
<
©
ft
•I
o
PH
c3 <=>
^ fco
ii
II
^
d
ft
II
o
°.a
d©
g'i©
a
i
o
d
.2
Pi
1
o
pi
H
o
GEORGIA.
First district
Second district
T h i r d district
F o u r t h district
Fifth district *
Sixth district*
Seventh district*
O
7, 477
• 11, 967
2, 223
6, 525
00
42
67
94
253
45
60
36
56
00
41
20
7, 223
11,922
2,163
6, 489
44
42
26
74
463 07
859 75
750.92
813 59
27
240
26
174
00
12
50
81
30
494
145
84
05
95
45
15
107
449
27
179
75
25
30
00
8,104
14, Oil
3,173
7, 777
87
49
84
49
1,817
12,804
832
11,120
27
50
50
57
375, 518
2,124,198
229, 570
443, 192
91
94
18
69
416,324
2,173, 934
196, 950
420,405
63
25
85
53
CO
Total
28,194 03
395 17
27, 798 86
FLORIDA
1, 520 02
64 87
1, 455 15
2, 887 33
468 43
754 60
763 30
33, 067 69
26, 574 84
1, 520 02
3,172, 480 72
3, 207, 615 26
o
92, 468 21
90, 087 95
H
Pi
Kl
ALABAMA.
F i r s t district
Second di-trict
T h i r d district
F o u r t h district*
Fifth district*
Sixth district*
Total
;>
11, 754 14
14,064 10
3, 502 92
71 10
145 97
41 37
11, 683 04
13, 918 13
3, 461 55
1, 625 19
904 97
94 54
12 00
210 00
3 80
127 75
708 52
49 05
279 00
46 25
14 75
13, 798 ^08
15, 933 84
3, 665 06
9, 808 00
10, 629 32
2, 225 50
258 44
29, 062 72
2, 624 70
225 -80
885 32
340 00
33, 396 98
22, 662 82
2,-1.59,560 21
1, 177, 974 .71
132, 621 44
2, 888, 044 84
1, 106,698 79
87, 792 00
3, 470,156 36
' 4, 082, 535 63
O
'
29, 321 16
.
Pi
'•••
CO
MISSISSIPPI.
Second district
Third district*
d
7, 400 48
-77 44
7,323 04
748 98
91 08
103 93
14 00
8, 358 47
5, 312 00
412,165 57
7, 400 48
7.7 44
7, 323 04
748 98
91 08
103 93
14 00
. 8, 358 47
5,312 00
412,165 57-
490, 695 19
Fifth di^trici* .
Total
_
"
490, 695 19
pi
Kl
TEXAS,
First district
9, 993 74
352 32
9, 641. 42
831 87
26 65
106 35
168 50
11,127 11
2, 412 86
Third district
1, 269 39
36 44
1, 232 95
355 75
71 59
31 33
79 85
1,807 91
513 56
Total
11, 263 13
388 76
10, 874 37
1, 187 62
98 24
137 68
248 35
12, 935 02
2, 926 42
*
930, 907 99 .
160, 476 36
88, 297 86
1,179, 682 21
1,359,1.51 62
64, 5.50 63
1,824 00
1, 425, 526 23
Pi
hj
O
W
H
ARKANSAS.
First district.
6, 040 47
103 39
6, 040 47
103 39
9, 529 06
246 88
5, 937 08.
943 85
43 24
278 92
60 00
7, 366 48
3,382 29
297, 838 36
259, 755 20
5, 937 08
943 85
43 24
278 92
60 00
7, 366 48
3, 382 29
297, 838 36
259, 755 20
9, 282 18
' 81 75
65 00
3, 841 35
• 715, 038 15
730,812 66
o'
Total
DISTRICT OF rOLTJAlBIA
•
9, .300 81
w
CC
t Expense account not referred for adjustment.
* Account not referred for adjustment.
o
t Account not adjusted.
pi
RECAPITULATION.
ft
©
,d'
d
ft .
1
gft
a d
DISTRICT.
o
2
Maine
N e w Hampshire
Vermont
Massachusetts
Rhodelsland
New York
New Jersey
Delaware
Pennsylvania
Maryland
Ohio
Indiana
Illinois
....
$37, 827
29, 769
20, 939
1:33, 877
25, 719
47,881
362, 090
50, 337
10, 879
235, 578
34, 272
174, 927
86. 880
131, 065
5o'
68
44
21
28
20
11
22
69
91
80
65
77
43
$980
796
604
3,043
700
1,123
6, 836
1, 345
320
.6, 512
• 857
3,938
1,421
1, 996
12
04
93
12
51
32
75
31
83
04
81
64
74
59
i
$36, 847
28, 973
20, 334
130,834
25,018
46, 757
355, 203
48,991
10, 558
229, 066
•3.3,414
170,989
86, 359
129, 068
38
64
51
09
77
88
36
91
86
87
99
01
03
84
$794
51.9
302
2, 960
455
815
13, 207
2, 098
220
6,171
890
4,439
2, 588
2, 972
89
06
39
63
36
49
03
93
49
90
89
34
77
45
$308
480
497
2, 344
254
1,582
8, 370
2, 254
519
5, 396
6.52
3, 529
1,421
3,'200
$24
402
129
•1,116
10
293
525
51
5
409
188
623
504
1,115
00
00
64
28
10
95
82
40
45
44
62
71
77
40
$118
44
308
346
82
127
1,690
30
21
1,293
151
624
260
608
26
00
39
11
50
13
67
60
52
47
55
95
97
65
$39, 573
31, 275
22,177
140, 644
26, 522
50, 700
385. 884
54, 773
11, 646
248, 850
36,156
184, 144
90, 813
.136, 864
50
34
43
94
07
50
48
08
23.
14
52
76
70
28
© s
$16,631
12, 048
7, 040
67,195
10, 509
23, 027
206, 032
20, 632
4, 608
, 96, 613
14, 767
89,182
48, 802
78, 331
Kl
O
d
III
o
>
<
85
00
57
71
83
68
80
93
08
42
66
11
55
33
•
©.£
s
ft
1
CQ
fcb
d
!§
22.
©*
d^
Pi
o
•
a
§•2
H
>
10
95
56
95
15
10
24
30
91•
24
96
39
65
25
a
1
'. i
<
$2, 706, 083 08
3,417,873
1, 074, 678
34,419,981
5, 640, 502
8, 620, 840
70, 737, 875
7, 093, 759
1,022,825
35, 702, 384
4, 693, 697
23, 263, 733
5,186,886
9,142,177
24
37
99
36
39
44
56
71
79
81
60
81
11
d
.2
1
$2,651,406
^ 3, 338, 453
1 082,108
33, 332, 476
5 775, 439
8, 705, 014
68,015,915
7,109, 026
1, 003, 7.50
35,198, 869
4, 626, 691
24, 566, 787
5, 256, 368
8, 930, 000
d
84
90
58
98
90
24
10
72
23
09
21
42
96
93
Pi
>•
Ul
d
Pz
Kl
o
CO
Recapitulation—Continued.
^fc.0,
o .S •
! 5 ©
C5
Michigan
Wisconsin
Iowa
Minnesota
Kansas
California
Oregon
Nebraska
Nevada
N e w Mexico
Utah....'
Colorado . . . '
Washington
Dakota
^
Montana
Idaho
W e s t Virginia
Virginia
Kentucky
Missouri
Tennpssee
Louisiana
North Carolina
.
S o u t h Carolina
Georgia
Florida
Alabama
Mississippi
Texas
1.
Arkansas
District of Columbia
Total
,
$42, 990
43, 897
41, 631
'• 25,253
6,975
76, 745
14, 472
4, 387
13, 755
5, 018
^ 11,348
11, 289
4, 430
366
14,110
2, 335
12,803
23, 583
42. 432
45, 842
10, 662
13, 534
14, 430
11, 538
28,194
1, 520
29,321
7, 400
11, 263
6, 040
9, 529
80
18
63
97
17
64
71
66
14
00
63
87
00
76
25
20
69
64
72
31
47
00
12
98
03
02
16
48
13
47
06
, 151 78
$621
651
698
109
45
700
170
45
170
74
14
48
30
00
00
00
00
00
%14 07
205 38
70 00
72 50
11 00
170 00
45 00
213 38
467 72
969 13
578 33
136 38
71 46
324 80
264 19
395 17
64 87
258 44
•77 44
388 76
103 39
246 88
%4% 369 06
43, 246 04
40, 933 15
25,144 67
6,930 17
76, 045 64
14, .302 71
4, .342 66
13, .585 14
4, 943 93
11, 143 25
11,219 87
4, 357 50
355 76
13, 940 25
2, 290 20
12,590 31
23,115 92
41,463 59
45.263 98
10, 526 09
13,462 54
14,105 32
11,274 79
27, 798 86
1,455 15
29, 062 72
7, 323 04
10, 874 37
5, 937 08
9, 282 18
$1, 948 35
580 47
1,116 72
632 52
194 55
1, 931 25
163 37
81 88
265 98
83 15
124 65
175 20
13 58
128 00
270 60
1,686 76
1, 495 62
1,831 00
284 00
2,144 03
1, .334 42
1,118 39
2, 887 33
2, 624 70
748 98
1,187 62
943 85
81 75
64, 536 39
KacS
H
W
CO
$2, 313 53
1, 0-58 09
1,175 28
306 51
269 85
787 19
58 55
88 43
233 26
65 00
48 37
^ 103 47
114 60
14 99
169 49
474 79
739 46
1, 851 67
50 00
' 62 68
55 01
56 15
468 43
225
91
98
43
65
80
08
24
24
00
$.5.57 36
255 11
325 78
310 56
2,127 82
255 00
59 54
5, 532 50
55 40
46 63
2, 580 20
275 00
137 92
155 37
208 89
1, 029 92
46 45
408 95
495 57
160 33
754 60
885
.103
137
278
32
93
68
92
22, 645 93
$254
898
251
90
10
660
124
31
206
13
13
44
70
00
84
00
00
25
19 00
81 50
12 00
26'62
169 20
159 37
244 40
50 00
344 75
128 75
68 40
763 30
340
14
248
60
00
00
35
00
$48, 064 17
46, 688 98
44, 500 85
26, 594 26
7, 449 57
82, 252 74
15, 073 63
4,648 51
19, 993 13
5, 166 15
11,596.05
11, 615 17
4, 443 58
366 76
16, 886 55
2, 765 19
13, 408 32
26, 069 76
45, 036 06
50, 799 30
- 11, 092 92
16,494 41
16, 443 87
12, 942 25
33, 067 69
1, 520 02
33, 396 98
8, 358 47
12, 935 02
.7, 366'48
9, 300 81
2,109, 648 78
NOTE.—Collections indicate the a m o u n t s deposited, and covered into the treasury.
$27, 637 25
27, 595 34
23,120 43
15,- 730' 85
6, 340 82
61, 984 44
10, 472 71
5, 672 45
9,755 14
2,936 .50
6,241 03
9, 289 87
2, 680 00
10,110 25
9, 098 39
7,386 61
11,589.54
22, 039 64
33, p23 74
7, 334 79
27,129 72
4,968 92
5,346 91
26, 574 84
22, 662 82
5, 312 00
2, 926 42
3, 382 29
3,841 35
1,109,807 51
$3, 365, 804 32
2, 694,636 67
2, 770,146 59
381, 845 00
401, 471 22
4, 899,643 95
261, 794 49
110, 730 35
321, 706 74
54, 262 95
66, 202 41
157, 940 58
234 94
. 51,
700 00
107, 372 32
105, 069 94
804, 596 75
1, 433,727 06
5,'798, 910 22
7, 854,338 43
3, 583,133 85
4,081, 892 01
436, 937 98
785, 498 50
480 72
3,172, 468 21
92, 156 36
3, 470,165 57
412, 682 21
1,179 838 36
297, 038 15
715,
$3,301, 577 87
2, 670,703 89.
2, 630,991 42
355, 844 02
347, 517.32
4, 709,623 47
250, 642 87
98, 920 80
274, 878 35
54, 315 47
66, 349 32
150, 638 91
46, 829 80
262, 592, 733 11
258, 042, 568 17"
395 36
27, 840 03
761, 239 88
1, 087,099 12
5, 159,504 67
7, 013,000 79
,3, 344,391 04
4, 519,.349 81
400, 225 32
803, 350 42
3, 207,615 26
90, 087 95
4, 082,535 63
490, 695 19
1, 425,526 23
259, 7.55 20
730, 812 66
O
H
O
a
Ul
O
Pi
Kl
O
w
H
Pi
Ul
d
Kj
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
Ill
I.—Statement showing the exp^enses qf collecting the internal revenue taxes in
the several collection districts from September 1, 1862, {the date when the
internal revenue act'took effect,) to June 30, 1865, including the commissions,
salaries, and extra allowances of the collectors ; with a se2:>arate statement oJ
office expenses, which are paid out of the commissions and extra allowances.
1.1
MAINE.
First district
Second district .
Third di-sti-ict . .
Fourth district.
Fifth d i s t r i c t . . .
.Total
125,128 42
20, 284 30
13,361 49
11, 852 86
10, 931 04
81,558 11
$951 71
197 29
306 85
4.53 26
153 68
$623 14
248 09
198 73
370 16
100 32
5122 73
36 00'
55 04
2, 062 79 1, 540 44
^26, 703 27 $12, 733 64
20, 729 68
7, 644 56
13,989 80
5,143 14
12,712 23
7, 077 00
11, 240 08
8, 542 94
,874 383 47
971, 501 78
415, 965 50
312, 345 43
251, 513 90
85,375 11
41,141 28
23, 761 96
26, 364 75
17, 736 55
9, 266 46
11,100 86
8, 336 01
1,099,897 14
2, 027, 237 31
612, 000 00
28, 703 33
3, 739,134 45
4, 3.55 71
7,317 34
2, 766 65
394, 908 74
495, 491 75
305,122 50
NEW^ H A M P S H I R E .
First district
Second district
Third district
21, 856 33
25, 338 10
16, 669 47
Total
63, 863 90
F i r s t district . . .
Second district.
Third district . .
12, 329 81
14, 348 29
10,861 00
963 41
718 17
461 33
545 34
371 87
805 84
436 92
288 67
311 92
505 30
19 81
293 83
1, 037 51
818 94
355 75
383 28
354 80
13, 416 07
15,103 44
12,021 64
185 17
37,539 10
1,723 05
25, 974 60
28, 456 19
28, 943 61
28, 552 39
27,966 31
28, 831 66
28, 317 22
28, 651 12
27,151 68
27,912 59
556 57
620 32
333 56
940 38
3, 999 94 1, 828 89
249 65
1,581 17
424 26
1, 663 07
799 83
865 71
959 59
987 01
997 35
394 82
730 10
573 93
2, 305 54
823 02
40, 541 15
1,195,522 99
MASSACHUSETTS.
. First district
- Second district . .
I'hird district . . .
F o u r t h district . .
Fifth district
Sixth district
Seventh district.
Eighth d i s t r i c t . . .
Ninth district.. .•>.
Tenth district...
Total.
.
280, 757 37 14, 603 17
27, 285 49
29, 730 13
34, 772 44
30, 383 21
829 10
30, 882 74
50 00 30, 547 20
30, 263 82
81 71 30,125 00
28, 4.55 71
"969'so ^32, 010 65
134 00
11, 750 96
15, 495 98
18, 258 33
17,109 95
14, 804 78
15,891 40
19, 049 49
15,503 85
15,192 82
17, 739 23
2, 090,742 03
3, 262,326 13
7, 434,421 49
4,305 752 12
3,104, 000 00
4, 725,243 83
3, 552,833 84
4,134, 025 15
2, 075,127 89
3, 200,175 00
;, 971 54 2, 064 31 304, 4.56 39 160, 797 79 37, 885,147 48
R H O D E ISLAND.
First district
Second district
Total
28, 073 09
27, Oil 75
1, 350 52
631 42
387 75
190 UO
30, 233 84
28,135 55
55, 084 84 I 2, 031 94
577 75
53, 369 39
28,
28,
27,
26,
428
222
345
750
30, 675 09
31,770 66
29, 034 07
29, 867 86
422 48
252 38
14, 910 50
13, 777 63
4, 470, 611 45
1, 919, 602 88
6, 390, 214 33
CONNECTICUT,
First district
Second district
Third district
Fourth district.:...
Total
692
329
7:34
904
00
884 31
670 78
87 2, 057 98 1,160 31
81
735 95
218 31
89 1, 698 57
513 50
00
50
00
90
111, 661 57 5, 376 81 2, 562 90
121, 347 68
13, 741 77
15,292 83
13, 996 95
14, 513 39
3, 552, 750
2, 800, 000
2, 023, 483
1, 878, 000
27
00
51
00^
57, 544 94 10, 254, 233 78
N.EW YORK.
First district
Second district . . .
Third district
Fourth district...
Fifth district
25, 189 15
27, 640 12
28, 206 85
30,105 50
23, 247 73
770 68
1, 337 98
139 97
2, 020 89
492 52
3,541 12
5, 235 51 1, 252 95
742 18
1, 888 35
34 35
27, 782 57
29, 800 98
32, 240 49
36,628 31
30, 878 26
13,164 98
16, 756 85
15,129 35
19, 703 86
17, 430 58
1, 944, 850 55
3,817,099 34
5,24.3,785 60
9, 487, 029 64
2, 264, 608 63
112
REPORT OF THE SECRETARY OF THE TREASURY.
1.—Statement showing the expenses of collecting internal revenue, h^c.—Con'd*
i
1
S
a,
"1
District.
.2
ll
1
P^
"o
-3
•SS
cert
a
1
CO
5
o
^ .'•
II
o o
H
fi
•2
.
,
y<
\
o.
^
N E W YORK—Con'd.
Sixth district . .
Eighth district
Ninth district . .
T e n t h district
E l e v e n t h district
Twelfth district
T h i r t e e n t h district
Fourteenth district . . .
Fifteenth district
Sixteenth district
Seventeenth district . .
Eighteenth district
Nineteenth district
Twentieth district
Twenty-first district..
Twenty-second dist...
Twenty-third district.
Twenty-fourth d i s t . . .
Twenty-fifth district..
Twenty-sixth district.
Twenty-seventh d i s t . .
Twenty-eighth d i s t . . .
Twenty-ninth district.
Thirtieth district
Thirty-first district . . .
Thirty-second district.
Total
$31 161 85' $3,171 94 $1,319 66
r 25, 801 39 1, 636 31
215 73
27, 815 29 2, 973 21
998 08
26, 895 95 2, 238 54
801 71
24,931 72 2,945 07
937 12
690 14
457 16
21, 928 14
898 56
451 72
22, 176 30
989 70
16, 283 88
84 77
28, 899 47 2, 085 04
959 44
26, 850 57 1, 368 58
668 01
587 03
12, 045 56
339 37
512 62
9, .549 74
497 76
983 20
25, 021 20
895 52
11,284 88 1, 355 55
508 09^
624 09
19, 091 22
570 70
685 03
29, 440 45
227 57
22, 515 10 1,219 .6
664 63
27, 724 56 1, 501 98
648 00
607 57
23, 598 63
525 05
17; 933 31 1,279 2
615 33
704 55
15,759 31
326 73
17,214 ;L7 1,230 : 3
845 LO
25, 063 86 1,711 61
589 92
607 95
20, 483 01
284 55
28, 306 38 1,018 27
288 52
10,.962 77
388 12
386 93
40, 005 44 6, 581 78
938 85
742,138 50 54, 668 70 19,444 32
$192 00
106 75
51
52
352
53
79
930
2
110
79
439
190
438
00
50
64
33
27
15
70
00
45
20
00
85
f i 50
255 50
9 00
50 63
3, 949 58
$35, 6.53 45
27, 653 43
31 786 .58
29, 936 20
29, 005 91
23,182 19
23,526 58
17, 409 35
31,996 45
29, 239 80
13, 025 29
10, 639 39
27, 830 07
13,151 22
20, 396 01
24, 432 50
24, 838 09
30, 064 54
25,170 10
19, 832 76
16, 878 09
19,289 40
27, 620 89
21,383 51
29,613 17
11, 788 45
47, 526-07
$14,993
12, 378
14,278
14 084
16,694
10,416
16, 047
10,369
17, 486
18,649
7, 682
6,485
15,523
7, 420
15, 786
14, 421
12,611
14,748
14, 003
9,773
9,128
9, 630
12,421
11,409
17, 857
8,241
23,167
820,201 10
442,899 01
26
26
29
93
74
53
63
56
74
28
37
41
20
98
83
76
09
68
81
06
72
56
62
61
54
59
34
$4, 979, 270
1, 961, 000
7, 701, 770
2,156, 971
1, 930,150
1, 113, 687
1, 293, 000
639, 483
3, 980, 472
1, 895, 338
414,427
243, 127
1, 425, 000
321, 320
,781,862
1,145, 205
1, 005, 404
2,276,1.53
1, 556, 041
705, 639
575,000
605, 659
1,647,220
795,218
3,941,146
327, 367
3, 030, 504
99
00
06
18
23
26
00
53
52
28
08
93
00
53
59
17
9898
00
25
00
00
67
51
76
15
84
71, 204, 817 25
NEW JERSEY.
First district
Second district
T h i r d district
F o u r t h district
Fifth district
Total
17, 651
20,817
24,443
22, 636
29,126
484
46
55
908
10 1,671
14 . 1, 763
99 3, 254
114, 675 24
15
98
76
39
44
355
540
803
1, 069
1, 7-:3
57 •
63
93
40
03 •
78 00
422 50
327 46
8, 082 72
4,523
6
827 96
18,491
22, 267
26, 996
25. 891
34, 462
9, 786 63
18
16 . 9,813 56
11,750 44
79
19, 259 32
43
52
19, 608 73
23, 020 03
862 26
361 33
First district
30, 036 92
Second district
27, 135 64
Third district
18, 324 07
F o u r t h district
28, 601 92
Fifth district
23,690 51
Sixth district.
23, 930 81
Seventh district
23, 845 i4
Eighth district
22, 098 43
Ninth district
17, 303 41
T e n t h district
22, 705 53
Eleventh district
24,181 o3
Twelfth district
24, 022 58
Thirteeuth district-. . . • 13, 273 07
F o u r t e e n t h district —
17, 751 27
Fifteenth district
17, 540 77
.Sixteenth district...-.-. 11,948 61
Seventeenth district,.. 14,539 44
E i g h t e e n t h district —
13, 465 08
Nineteenth district. . . 17,800 61
T w e n t i e t h district. . . 25, 205 84
Twenty-tirst district.. 21,512 66
Twenty-second dist... 27, 890 £8
T w e n t y - t h i r d district. 24, 711 29
Twenty-fourth d i s t . . . 14,692 61
1,710 95
1,764 55
813' 6
1,892 52
970 21
1,338^-49
646 -^0
710 74
122 66
516 86
1, 076 05
575 J 3
392 03
504 30
810 48
542 02
321 66
370 48
683 25
620 79
547 59
1,516 36
678 83
,548 61
24 11,
88 83
DELAWARE
945 74
825,
084,
627,
275,
795,
024
756
111
568
635
00
32
35
54
10
70,218 68
10, 608, 095 31
11, 057 63
1,197, 000 00
• 17, 555 76
14,831 47
2, 641 68
16, 366 96
14, 8.i4 43
11 207 75
9| 897 53
8,785 08'
4,351 23
9, 427 88
10, 403 86
11,447 37
2, 987 13
7, 744 65
4, 490 30
6, 049 94
8,"502 60
8, 702 96
10, 043 67
17, 376 02
12, 480 32
18,531 36
10, 522 58
8,270 23
6,197, 236 93
4,977,881 48
3, 430, 000 00,
3, 447, 843 92
1, 535, 384 60
1 617 335 93
1, 273, 050 60
1, 335, 889 00
1, 078, 800 00
1,131,085 75
1,741,287 83
1,347, 639 03
444,318 48
776, 000 00
882, 000 00
314, 106 39
593,461 01
416,500 00
643, 363 90
1,41.4,658 28
1, 131,139 65
5, 439, 954 78
1, 936, 893 82
545, 673 10
128,109 08
-
1,
1,
1,
5,
-
25,189 36
PENNSYLVANIA.
Total
506, 209 82 119,
232
242
578
204
194
19
150
452
720
182
211
631
356
522
304
914
371
273
197
212
312
58
87
19
50
59
76
02
62
95
:1
14
47
.54
52
68
70
59
81
21
62
57
36
333
103
285
122
00
00
05
50
10
47
571
70
310
12
15
63
288
15D
00
25
00
85
;,5
00
50
95
32
ig 65
675 22 17, 609 18 12, 428 32
31 771
28 989
19,137
30,727
24, 903
25 847
24, 732
23, 336
17, 548
23, 657
25, 832
25, 319
1.3,895
19,237
19, 052
13,158
15, 395
14,155
19, 462
26, 487
22, 484
29, 604
25, 622
15,562
98
02
23
02
59
49
84
76
88
91
30
46
01
96
72
02
77
24
16
17
^8
55
39
79
535, 923 54
247, 502 76 143, 691, 504 48
113
EEPORT OF TEE SECRETARY OF THE TEEASUEY.
Y.—Statement shoioing the expense of collecting internal r-evenue, .^r,—Con'd.
•jDISTRlGT.
o
o
fl
o
^-
p
•
.2
p
s
1'
O
Collections,
fl
ft
E flc o
0.2
Q
•
IVIARYLAND,
P i r s t district
Second disti-itit
Third district.
^Fourth district
S^Mfth district
«
$9,
24,
• 26,
16,
Total
592
763
870
9^8
839
40
35
98
75
67
^671
1,123
662
479
197
90
98
05
64
13
79, 015 15 .-3,134 70
Dj-ST. OF COLUBIBIA..
21,376 10
$284
219
493
169
25
33
46
55
52
95
$16 76
165 00
465 30
1,192 81
647 06
898 14
|10, 548
26,123
28,191
18, 003
1, 062
63
55
58
21
75
$4, 053
12, 302
12,'601
5,581
39
53
66
10
• $270, 716 79
1,421,786 83
5,124, 340 44
663,-500 00
190, 795 73
83,-989 72
34, 538 65
7, 671,139 -79
236 40
22, 510 64
. 8,-002 Cl
1 131 827 38
303 02
297 .89
517 50
139 ,71
80 32
372 27
391 48
258 47
213 27
195 91
197 97
493 68
417 62
309 m .
189 08 :
259 09 •
279 10
638 71
975 32
151 72
68 37
28 50
150 30
39 50
234 73
175 94
15 80
11 85
52 50
47 27
42 75
84 05
.238 42
71.0 S:i
203 24
31, 098 78
29, 701 94
29, 392 55
22,394 11
11, 803 52
19, 339 92
26, 499 29
11, 091 .55
22, 766 43
22, 433 38
20, 686 97
23, 955 27
21,136 22
11.519 51
14,174 31
9, 692 04
16, 743 73
30, 627 55
16, 788 02
16,389 77
15.179 40
16, 810 73
15, 685 60
6, 313 88
10, 263 43
14,099 99
4, 471 23
11, 385 46
• 9, 600 25
12, 349 41
13, 311 32
10, 247 73
'8, 833 B6
7,271 02
5,671 50
6,311 12
16,401 81
7, 111 27
5,'630, 771 20
5, 002. 807 71
3, 007, 175 66
1, 186,289 30
321, 729 03
803,717 67
2,177, 858 45
241,000 CO
1,110,100 00
1,061,075 00
1,050.710 35
I, 261.; 657 13
847, 000 00
319, 001 5^1
439, 6!. 0 39
250, 214 02
665, 300 00
3,102, 260 49
.5,50,819 45'
2, 255 76
391,845 09
207, 708 78
29, 030, 097 39
«0HIO.
iFirst district
•^Second district
T h i r d district
F o u r t h district
JFifth district
^ i x t h district
(Seventh district
Eighth district
Ninth disirict
T e n t h district
lj]levent.h district
Twelfth district
;
Thirteenth district
Fourteenth district
'Fifteenth district
•Sixteenth district
-Seventeentli d i s t r i c t . .
Eighteenth district
Nineteenth district
Total
28, 947 93 a,847 83
28, 260 86 1,143 19
26, 908 73 1, 906 .32
21, 726 00
376 68
11,381 21
273 62
446 37
18, 492 78
24, 837 70 1, 119 81
277 39
10,516 28
21, 615 30
703 13
561. .53
21, 500 m
19, 870 37
602 .83
22, 601 73 ,
848 01
20,199 m
466 .50
10, 808 85
353 53
13, 444 03 • 498 45
9,001 59
347 31
15, 825 70
400 51
27,841 .74 1,436 28
14,798 64
810 82
368, 639 04 14, 420 02
6, 530 27
-INDIANA,
iFirst district
Second district
Third district
Fourth district
Fifth district
S i x t h district
•Seventh district
E i g h t h district
:Ninth diiytrict
'Tenth dLs'trict
Jilleventhfdistrict
Total
18, 433
16, 091
19, 49i)
' 26, 062
' 16,954
21, 935
17,100
17, 531
11, 033
_ ., 9, 880
7, 755
29
66
17
72
48
87
42
39
05
04
05
, . . 182,327 14
626
948
982
628
1,296
565
470
883
661
• 287
759
15
56
30 ,
'06
33
04
74
19
11
84 •
09 > .
8,109.01
335
167
477
327
367
201
220
374
429
386
219
117 3 1
63 .
24
12 50
61 ,
59 25
18 1,165 00
30
435 00
34
117 00
08
68 40
44
65 00
73 ,
176 86
06
15 00
56
22 30
3, 506 17 . 2, 253 62
19, 512 98
17,219 96
21, 018 33
28,182 96
19, 053 11
22,819 25
17, 859 64
18, 904 02
12, 300 7,5
10, 568 94 .
8, 756 00 ,
196,195 94
726, 972 44
11. 213 62.
612,318 10
.5, 753 46
950, 374 35
10, 337 58
2, 330, 000 00
12, 81-6 44
615, 000 00
9, 745 53
8, 898 17
1, 01.3, 790 00
4, 487 88 ,
712, ,500 00
671,989 00
17, 540 03
31.5,875 78
7,6,19 21 •
i>8G, 800 00
• 4,297 77
.126,250 32
4, .984 12
97, 693 86 , 6, 361, 869 99
ILLINOIS,
SHcst district
, :28, 353 52 i, 310 93
432 40 •
iSeconddistri>et
19,886 91 1,121 25
587 73 '"*4i3'53"
Tliird district
16, 656 62 1, 062 48
• 642 12
358 63
iFouxth district....
\ 24, 262 38
302 30
898 81 • 402 06
-Fifth di-strict
24, 988 45 1, 385 43 1, 725 38
906 37
Sixth district
13, 533 03
601 03
870 28
82 45
Seventh district
., 18, 387 97
408 41 1 354 90 . - 244 .27
23, 216 84
558 49
Eighth district
765 77
489 42
16, 465 59
.221 89
Ninth district
300 71
235 74
693 73
T e n t h district
: . . ; 13, .505 95 • 368 68
15 56
. 5, 305 99
508 98819 94
.Eleventh district
53 35
19,873 10
376 06
701 45
Twelfth district
205 60
12, 419 15
274 78
634 28
Thirteenth district
82.15 .
Total
236, 855 50 10, 708 42
ST
7, 439 55
3, 389 37
16, 64.9 33
30, 096 65
11, 687 47
22, 009 42
10, 459 54
18,719 85
25, 805 55 16.0:35 13
29, 005 63 . 15; 927 08
15, 086 79
12, 952 88
19,395 .55
10,897 .54
25, 030 52
14, 870 87
17, 223 93
9, 354 98
14, 583 92
8, 599 59
6, 748 26
5, 691 84
21, 210 21
7, 978 17
13, 410 36
. 6, 221 81
16,061,552 02
763, 062 29
616, 084 32
1, i::S8, 090 72
4, 275, 437 92
457, 700 00
503, 874 26
1, 451, 086 43
614, 9.55 33
397,900 00
83,700 00
1, 147, 976 06
354, 050 00
147, 326 23
27, 865, 469 35
258, 392 84
114
REPORT OF THE SECRETARY OF THE TREASURY.
1.-—Statement showing the expense of collecting internal revewue, Sfc.—Con^'il^
fl
^1
DISTRICT.
°
ti
o . I
.§.S
§
S
•
•si
fi
1
PH.
o
£.2
"1-
cfl
r
1
^ 1
o
MICHIGAN.
First district".
Second district
Third district
F o u r t h district
Fifth district
Sixth district
$26, 950 07^ ^1,
16, 292 49 11,513 16
9,814 40
[ 7, 975 33'
11, 357 61
Total
738
789
949
463
366
886
53
22'
02
14
78
50
$586 38
762.42
667 25
293 57
30 50
5.53 18
83, 903 06'^
5,193 19
2, 893 30
25, 742
14, .376
10, 090
8,.98l
10, 690
8,123
1,237
682
415
441
639
137
45 ^29,367 43
18, 123 26
13
13, 298 57
14^
60. 10, 589 71
8, 372 61
12,842 23
44 94-
$92
279
169
18
604 26'
^18,974
10, 330
10,254
^, 967
5, 897
9,795
51
69
96"
89
59
08
$2, 357, 577 50''
416, 585. Ity327, 353 25^
209,317 00
197,261 00
362,992.55^
92,. 593 81
59,220 72 1 3,871,086 4 ^
27,724
15, 608
11,043
9, §78
11, 76.6
8, 843
13,171
9,082
6,-861
6,-075
7,179
8, 115
WISCONSIN,
First district
Second district
F o u r t h district
Fifth district
Sixth district
Total
60
66
70
61
03
67
03
78
38
94
85
3a
78, 005 27
3, 554 31
17, 964
17,391
14,257
11,208
6,939
4, 948
9.57
255
1,560
,341
507
332
718
'498
507
366
364
509
26
50
29
88
72
73
99
71
90
57
53
28
2,965 98
00
00
83
15
20
00
62
15
81
27
61
28
3^
03
42.
37
48
75
1.837 900 OO
393, ,500 00*
153, 241 25-^
223, 727 52
219,614 1988,410 OO'
2,916,392 96'.
339 18
84,864 74
50,486 39
264
35
708
188
144
57
19, 688
17, 876
17,312
11, 955
7,811
5,595
7, 792 9G'
8, 509 63=
9, 6:38 52
6, 494 55
- 5, 324 31
2, 358 70.
10 WA,.
First district
Second d.istrict
Third district
F o u r t h district
Sixth district
Total
58
13
10
08
48
22
72, 708 59
00
25
02
74
45
40
3, 953 86
503
193
786
216
220
258
24
75
80
75
72
18
03
89
85
57
24
10
1,398 68
2,1.79 43
85
02
77
14
88
90
651, 974
730, 724
622, 300
207,162
122, 949
47, 389
00
20^
00
44i
7840
2,382,499 8-2:
80„240 56
40,118 61
8 90
409 69 •
16,2:37 99
14, 749 14
3'; 508 05
17, 636 30 •
105, 523 51
220,104 65-
•
MINNESOTA.
First district
Second d i s t r i c t . .
Total
KANSAS
13,571 78
13,015 38
1,.72& 23
989 02
931 08
335 05
26, 587 16
2, 715 25
1,266 13
418- 59
30,.987 13
ai,144 35
325,-628 m
9,39198
235 63
336 64
54 60
10, 018 85
8,. 067 83^-
271,^884. 8 2
•
CALIFORNIA.
Eirst district
Second district
Third district
•Epurth district
Fifth district
Total
27, 984
1 19, 709
22,915
1 2:3,025
16, 841
02 2,779
34 . 490
68 2, 002
38 2,771
802
19
31
82
37
34
17
741
117
886
1,296
324
05
1 31,504 38
57 ' . " 4 3 6 ' 4 5 ' 20, 754 18
69 2, 031 24
27, 835 98
24 2, 308 98
29, 402 94
74.
IS, 418 05
449 95
.51
•3, 879, 245
2S' ,
247, 714
90 1
233, 211
64
897, 487
58 - 191,063
[ 110, 475 61 1 8, 846 01 3v366 29 1 5; 22S 621 127,914 53 1 109, 454 91
84
167ff
37
84
5, 448, 722 9'^
[ 28, 034 14 1
635 77 1
236 32 1
12,862 17 1
396' 05 1
312' 40-|. ' 18 50 1 13, 589 12 1
7. 334 4B'
11,347, 98
8, 354 8<?
327, 098 00'
4, 439 50
2,748'52:
57, 583 75'
1, 2, 582 74 1
7, 9ai 07
NjfBRA SKA
NEVADA
1
9, 668 86 1
782 25 1
423 Ot 1
NE"VV M E X I C O
1
4,115 80 1
195 48 1
128 22^
2,024' 23 1
516,55 1
41 9&
UTAH
COLORADO'
31,906
9, 950
IS, 533
37, 936
11,-127
23,398 70
822 27 1
288 49
343' 00 1 29, 249 23 1 20,166.67' 1
473 78
1 24,509 46 1 15,199 06 1
•307,085 02
57 875 38^
146, 050 79>
REPORT OF THE SECRETARY OF THE TREASURY.
115
I.—Statement showing the expense of collecting internal revenue, 8fc.—Con'd.
fl
DISTRICT.
i§
o
WASHINGTON
MONTANA
IDAHO
1
1
'0
fl ^
S fl
1^
fl •
0
|ft
S
i
fi
ft
.fl
flcfl
ft
X
.2
Q
$27, 914 90
$702 14
$323 62
$59 67
$29, 000 33
$18,897-66
$75, 000 00
6, 055 72
929 50
397 20
500 00
7, 882 42
2, 490 50
10, 000 00
273 44
145 20
15 00
501 22
155 81
197 14
27 53
657 03
224 67
499 27
139 63
638 90'
- 433 64
W E S T VIRGINIA.
'
27, 840 03
f
Fir.st district
17. 200 47
Second d i s t r i c t . . . . . . . 10,158 86 .
Third district
No returns.
Total
0
27, 359 33
86 75
29 24
17,985 58
10, 371 44
9, 480 50
•6,107-13 •
712, 902 05
169, 463 93
115 99
• 28, 357 02
15, 587 63
882, 365 98
63 25
54 40
57 00
6, 445 74
7, 533 67
3, 744 36
3,744 29
113, 032 75
123, 272 01
117 65
57 00
13, 979 41
7,488 65
236, 304 76,
194
267
366
577
233
63
41 15
92 25
11, 663
11, 268
28, 367
24, 262
7,645
4,040
.
VIRGINIA.
First district
Second district
Third district
F o u r t h district
Fifth district
Sixth district
No returns.
No returns.
5, 883 22
7, 282 64
No returns.
Total
13,165 86
KENTUCKY.
F i r s t district
Second district
Third district
F o u r t h district;
Fifth district
Sixth district
Seventh district
Total
11, 015 40
411 70
10, 288 88
619 73
26, 388 40 1, 612 81
22, 636 82 1, 027 80
6,103 18 1,082 30
3, 668 24
309 i r
No returns.
80,100 98
5, 063 51
92
93
15
83
24'
26
1, 703 38
20 18
226 45
380 03
23
84
36
63
17
67
5,751
13,691
20, 714
12,075
8, .577
1, 790
35
27
96
15
16
64
484, 085 92
330,118 87
4 ,591,130 56
3, 031, 460 86
419,375 97
105 111 97
87, 247 90
62, 600 53 ' 9 , 0 1 1 , 2 8 4 15
42, 473
11,.097
28, 292
4,790
29,
9,
19,
1,
MISSOURL
First district
Second district
Third district
F o u r t h district
Fifth district
Sixth district.:
. Total
36, 986 12 3, 823' 00
10, 532 56
429 84
387 12
25, 731 65
142 90
4, 342 17
No returns.
No returns.
9.54
'97
388
89
48
03
52
84
710
38
1, 785
215
18
50
65
30
2,749 63
78
98
94
21
.579
576
883
980
81
25
82
00
7, 580, 726
335,051
1, 564,165
172, 258
41
25:
.52
79
86, 654 91
61,019 88
9, 652, 201 97
232 65
30 00
18, 543 67
9, 314 10
7, 071 26
3, 886 50
1, 462, 717 37
559, 582 31
1, 923 06
2!62 65
27, 857 77
10, 957 76
2 022,299 68
29, 482 67 2,963 35
No returns.
No returns.
15 20
32, 461 22
38, 559 66
3,531,778 41.
15 20
32, 461 22
38, 559 66
3, 531, 778 41
77, 592 50
4,782 86
1, 529 92
17, 268 21 1, 042 81
8, 403 85
880 25
No returns.
No returns.
No returns.
TENNESSEE.
First district
Third district
Fourth district....
Fifth district
Total
25, 672 06
LOUISIANA.
First district
Second district
T h i r d district
Total
29, 482 67
2, 963 35
116
REPORT OF THE SECRETARY OF THE TREASURY.
I.—Statement showing the expense of collecting interndl revenue, ^c.—Con'd.
RECAPITULATION.
O
Maine
New Hampshire
Vermont
Massachusetts
Rhode Island
Connecticut
Ne'w York
- New J e r s e y . - . ' .
Delaware
Pennsylvania
Maryland
District of Columbia..
Ohio
Indiana
Illinois
Michigan
Wisconsin
Iowa
Minnesota
Kansas
California
Oregon
Nebraska
Nevada
New Mexico
Utah
Colorado..:
Washington
Montana
Idaho
W e s t Virginia
.
Virginia
Kentucky
.
Missouri
I
Tennessee ...'
j
. Louisiana
Total
H
PH-
$81, 558 11 $2, 062 79 $1,540 44
63, 863 90| 2,142 91 1,037 51
37, 539 10| 1, 723 05l 1, 093 83
280, 757 37 14,663 17 6, 971 54
674 86|
55, 084 84 2, 031 94
111,661-57 5, 376 81 2, 562 90
742,138 50| 54, 668 70 19, 444 32
114, 675 24 8, 082 72 4, 523 16
361 33
23, 020 03
862 _
506, 209 82 19, 675 22 7, 609 18
79, 015 15 3,134 70 1,192 81
236 40
21,376 10
898 14|
368, 639 04| 14, 420 02 6, 530 27
182, 327 14 8,109 01 3, 506 17
236, 855 50| 10, 708 42 7,-439 55
83, 903 06 5,193 19 2, 893 30
78, 005 27 3, 554 31 2,965 98
72, 708 59 3, 953 86 2,179 43
26, 587 16 2, 715 25 . 1,266 13
336 64
9,391 "•
235 63
110, 475 61 8, 846 01 3, 366 29
236 32
28, 034 14]
635 77
312 40
12, 862 171
396 05
423 09
782 25
9,668
128 22|
195 48
4,115 sol
516 55
41
2, 024 23
822 27]
288 49|
23, 398 70
702 14
323 62
27,914 90
929 50
397 20
6, 055 72
145 20i
273 44^
15 00
224 67
27, 359 33| 657 03
638 90
117 65
13,165
80,100 98| 5,063 51 1,703 38
77, 592 50| 4, 782 86! 1, 529 92
25. 672 01 1, 923 061 262 65
15 20|
29, 482 6' 2, 963 35
$213 77
818 94
185 17
2, 064 31
577 75
1, 746 40
3, 949 58
827 96|
945 74
2, 428 321
647 06
2, 255 76
2, 253 62
3, 389 371
604
3:39 181
1,398 68
418 59
54 60
5, 226 62
343 00
18 50
473 78
59 67
500 00
115 99
57 00
380 03
2, 749 63
$8.5,375 11 $41,141 28 $3, 825,710 08
67, 863 26 28, 703 33 3, 739,134 45
40, 541 15 14, 939 70| 1,195, 522 99
304, 4.56 39 160, 797 79 37, 885,147 48
58, 369 39 28, 688 13 6, 390,214 33
57, 544. 94 10, 254,233 78
121,347 820, 201 10| 442,899 01 71, 204,817 25
70, 218 68| 10, 608,095. 31
128,109
25,189 36| 11, 0.57 63 1,197, 000 00
535, 923 54 247, 502 76 43, 691,504 48
83, 989 72| 34,538 65 7, 671,139 79
22, 510 64, 8, 002 01 1,131, 827 38
391,845 09 207, 708 78129, 030,097 39
97, 693 86 8, 361,869 99
196,195 94
258, .392 841 147, 326 23 27, 865,469 35
92, 593 81 59, 220 72 3, 871,086 46
84, 864 741 50, 486 39 2,916,.392 96
80, 240 56 40, 118 61 2, 382,499 82
21,144 35| 325, 628 16
30,987 13
8,067 83
10, 018 85
271, 884 82
127, 914 53 109, 454 91 5, 448,722 97'
307. 085 02
29, 249 23 20,166 67
7, 334 48
57, 875 38
13,589 12
8, 354 84
327, 098 00
11, 347 98
2, 748 52!
57, 583 75
4,439 50
7, 931 07
2, 532 74
24, 509 46 15,199 06
146, 050 79
29, 000 33 18, 897 66
75, 000 00
2, 490 50
7, 882 42
10, 000 00
433 64
27, 840 03
28, 357 021 15, 587 63
882, 365 98
13, 979 41
7, 488 65
236, 304 76
87, 247 90| 62, 600 53 9, Oil, 284 15
86,654 91
61, 019 88 9, 652, 201 97
27, 857 77| 10, 957 76 2, 022, 299 68
32, 461 22 38, 559 66 3, 531, 778 41
. 3, 653, 514 44
194, 212 03 83, 751 81 35, 043 283, 966, 521 56 2,166,.592 50305, 612, 767 16
K.—Statement of disbursements f o r salaries and contingent exjyenses tn collecting taxes, ^ c , in insurrectionary districts during the
fiscal year ending June 30, 1867.
Salary.
STATE.
Tax.
Net salary.
Rent.
AdverStationery. . tising.
Miscellaneous.
Moneys refunded, lands sold
for taxes and redeemed.
Principal. Interest.
SoTifch Carolina .
Virscinia . . . .
Florida
Tennessee
North Carolina
Louisiana
Arkansas
Georgia
Mississippi
Alabama
Texas
%7, 380 41 $280 14 %7, 100 27
289 56
7,491 75
7,202 19
100 55
2,577.43
2,476 88
$445 00
244 35
6,459 66
6,215 31 • 300 00
130 44
3,260 87
3,130 43
.-174 78
. . . . . . 4,369 56
4,194 78
173 22
4,226 78
• 4,400 00
135 65
3,255 65
3,391 30
•
174
78
4,194 78
4,369 56
108 85
3,245 47
3, 354 32
100 58
2, 592 70
2,693 28
. -••. .
.
Total
49,748 14
1,912 90
47,835 24
745 00
$290 54
$30 66
290 54
30 00
Pi
Total.
$7,100 27
$3,120 00 $309 76 $3, 429 76 10,631 95309 00
$147 00
334 '44 3,693 86
25 44
6,515 31
3,130 43
4,224 78
4,226 78
3,255 65
4,194 78
3,245 47
2,592 70
.147 00
3,429 00
335 20
o
Amount.
3,764 20
52,811 98
o
^
Ul
Q
Pi
Kl
Pi
Kj
O
H
Pi
-
•
Ul
118
REPORT OF THE SECRETARY OF THE TREASURY.
L . — S t a t e m e n t showing the amounts p>aid tb revenue agents a n d s p e c i a l ' a g e n t s
of internal revenue f o r s a l a r y a n d expenses ; also the contingent expenses of
the office of internal revenue, including salaries of Commissioner a n d dcfuty
commissioners, clerhs, d^c, 'printing a n d sale of stamps, expressage a n d
stationery, counsel fees a n d moieties, andj taxes erroneously assessed a n d col-,
lected, refunded f r o m J u l y 1, 1866, to J u n e 30, 1867.
Revenue and special agents :
Salary
Tax
-.
$46,304 59
1,471 50
Net salary
Expenses
44,833 09
33,947 29
.
Contingent expenses, salary, &c., of Commissioner, deputies, &c. :
Salary
"
308,997-53
Tax
,
7,226 01
Net salary . . . .
Printing, cfec
Stationery
Expressage
,
,
.
._.
,.,
301,771
265,287
30, 483
7,117
$78,780 38
52
25
86
70
604,665 33
Counsel fees and moieties : •
Fees
Moieties
.,
28,084 94
10,655 33
_
Taxes, erroneously assessed and collected, refunded
Total
,
'
38,740 27
744,174 59
' 1,466,360 57
M . — S t a t e m e n t of certificates issiied a n d allowed for drawbacks on merchandise
exported, as provided f o r under section 171 of the act of J u n e 30, 1 8 6 4 , y b r
the iiscal y e a r ending June 30, V^Ol.
•
Number of certificates received and allowed, 4,510 ; amount involved
$1,837,508 78
119
EEPORT OF THE SECRETARY OF THE TREASURY.
^.-—Statement of the aanounts p a i d to internal revenue inspectors in the several
States for salary and travelli'ng expenses for the fiscal year ending June
30, 1867.
vS alary.
States.
$2,168 00
1,104 00
896 00
6, 830 00
1,192 00
.1, 532 00
67,130 00
4, 779 00
16,856 00
2,130 00
S24 00
.3, 816.00
748 00
% 680 00
572 00
9,761 00
2, 672 00
8,904 00
• 2. 074 00
2;-712 00
2,592 00
180 00
564 00
5, 494 00
476 00
422 00
308 00
1,856 00
924 00
1, 342 00
Maine
N e w Hampshire
Vermont
Massachusetts
Khode Island..
<;)ouneeticut
JNew York
N e w Jersey
Penusyivania
Marjdand
District of Columbia
Virginia
W e s t Virginia
Kentucky
Missouri
Ohio
Indiana
Illinois
Michigan
Wisconsin
'Iowa . . . :
Minnesota
Kansas
«Oalifoi'nia
•.South Carolina,
'Georgia
Alabama
•Louisiana
Tennessee
Texas
Total
153,'638 00
Net salary.
Expenses.
$43 27 : $2.124 73
26 19
1, 077 81
17 35
878 65
135 61
6, 694 39
24 42
1,167 58
28 33
1, 503 67
344 87 65, 785 13
96 09
4, 682 91
313 95 16, 542 05
39 79
2, 090 21
16 28
907 72
70 58
3, 745 42
11 35 ,
736 65
46 03
2, 633 97
9 15:
562 85
195 19
9, 565 81
53 01
2,618 99
179 44
8, 724 56
42 47
2, 031 53
57 20
2, 654 80
61 11
2, 530 89
4 66
175 34
7 99
556 01
177 59
5, 316 41
5 71
470 29
5 58
416 42
304 92
3 08
1,803 60
52 40
11 97
912 03
1,313 01
28 99
3,109 65
150,528 35
$643 69
416 50
647 68
1, 450 10
112 18
442 23
5, 344 37
643 02
2, 831 64
126 71
28 72
1, 280 64
350 76
1, 335 65
130 60
5,139 77
938 10
2, 797 14
282 00
1, 753 08
^,115 10
32 50
337 90
1, 298 08
128 30
159 80
50 00
185 20
666 00
287 23
31, 954 (
$2, 768 42
1, 494 31
1,526 33
8,-.144 49
1,279 76
1, 945 90
71; 129 50
5,325 93
19,373 69
2, 216 92
.936 44
5, 026 06
1,087 41
.% 969 62
.693 45
14, 705 58
3, .557 09
11,531 70
2, 313 53
4, 407 88
4, 645 99
207-84
893 91
6, 614 49
598 .59
576 22
354 92
1, 988 80
1,578 03
1,600 24.
182, 483 04
E E P O E T OF T H E S I X T H AUDITOR.
O F F I C E O^ THE AUDITOR OF THE TREASURY,
Fos THE POST OFFICE DEPARTMENT
October 26, 1867.
SIR : In accordance witk tbe uniforrn custom of this office, I respectfully
submit tbe subjoined statement of tbe clerical labors performed in this bureau,
during the past iscal year.
Tbe fortbcoming annual report of tbis office to tbe Postmaster General will
€xbibit in detail all that pertains to tbe financial transactions of tbe Post Office
Departmen-t.
SiUMMARY O F P R I N C I P A L L A B O R S .
Tbe postal accounts between tbe Uoited States and foreign governments bave
been promptly and satisfactorily adjusted up to tbe .latest period.
Twenty-tbree thousand corrected quarterly accpunts of postmasters bave been
re-examined, copied, restated and mailed; 156,602 letters were received, indorsed,
and properly disposed of; 108,239 letters were answered, recorded and mailed;
i8,13i drafts were issued to mail contractors; 5,398 warrants were issued to
pay mail contractors.
Tbe number of folio-post pages of correspondence recorded, viz :
"^
Four tboiisand seven hundred and fifty-one pages in collection book ; 187
pages in report book; 420 pages in suit book; 961 pages in miscellaneous book ;
182 miscellaneous accounts were audited and reported for payment; 439 special
agents'accounts were adjusted and paid; 3,716 letter carriers' accounts were
settled ; $714,365 91 ,was paid to letter carriers ; $3,028 97 was paid to attor?aejs^ marshals^ -clerks of the United States courts, &c.
120
EEPOET OF THE SECEETAEY OF THE TEEASUEY..
MONEY ORDER DIVISION.
Six hundred and eighty-four letters relating to m.oney order affairs wer©
written and mailed, all of which were recorded in letter-press book.
The transactions of tbis brancli of tbe public business involved" tbe amount of
$9,229,327 72.
.
'
PAY DIVISION.,
Twenty-two thousand nine hundred and seventy-three mail contractors'"
accounts were adjusted and reported for payment; G6.,352 collection orders
were transmitted to mail contractors; 90,567 postmasters* accounts were ex~
amined, adjusted, and registered-; $339,397 19'was collected from special and
mail messenger officers; $2,242,930 21 aggregate amount of drafts issued
to pay mail contractors ,* $6,277,638 07 aggregate amount of warrants issued
to pay mail contractors ; $1,857,716 47 was received of postmasters by mail'
contractors on collection orders ; $40,758 70 was paid for advertising ; $9,654 52:
was c'ollected by suit from late postmasters ; 416- suits were instituted for
tbe recovery of balances due tbe United States, amounting to tbe sum of
,$104,335 52; 6D judgments were obtained in favor of tbe United States; 45^
accounts of attorneys, marshals, and clerks of tbe United States courts were
reported for payment;, 15,344 accounts of special mail carriers, mail messengers, and local mail agents were adjusted; 8,000 accounts of postal clerks and
route agents w^ere audited and reported for payment.
COLLECTING DIVISION.
I
The collec'ting division has bad charge of the followhig numbers of aeeountsv
viz : 25,170 accounts of present postmasters;. 13,498 accounts of postmasters who became late; $48,285 96 was collected from mail contractors by collection drafts, far over collections made by them from postmasters ; $76,131 81^
amount of internal revenuetax received by postmasters, and amounts withheld
froni other agents, paid to tbe Commissioner of Internal Revenue.
In addition, many duties of an important character have been dischayged, requiring much time and labor, wbicb it would not be practicable to particularize '
in this report.
,
I have tbe lionor to be, sir, very respectfully,
H. J , ANDERSON. Atiditor. '
Hon.
HUGH MCCULLOCH,
Secretary of the Treasury.
E E P O R T OF T H E T R E A S U R E R .
TREASURY OF THE UNITED. STATES,
iVashington, August 31,1867.
^^R: In pursuance of laws of tbe United States and departmental regulations,
tbe following statements showing the business transactions of the office located
at tbe seat .of government, and also the aggregate money movement of the whole
treasury of the United States, including all the offices belongiog thereto, by
and through wbicb moneys bave been received or disbursed, and tbe appropriate
b-eads under which they were so received and disbursed, for the fiscal year ending with tbe thirtieth day of June, 1867, are most respectfully submitted.
Tbe books of the various offices of the department have been closed after the '
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
121
entry of all moneys received and disbursed within tbe fiscal year on authorized
warrants, as follows, viz :
Cash Dr.
Balance from last year
Received from loans
,
$640, 426, 910
Received from internal revenue
266, 027, 537
Received from customs (in gold)
176, 417, 810
Received from miscellaneous sources
b6, 020, 318
Received from War Department
.22,476,564
Received from Navy Department. '.-.. 12, 277, 201
Received from Interior Department..
1, 966, 163
Received from public lands
1, 163, 575
$132, 887, 549 11
29
43
88
44
53
bO
68
76
1, 176, 776, 082 57
1,309,663,631 68
Cash Cr,
Paid on account of public debt
$898, 139, 3b^ 78
Paid on account of War Department
117, 700, 980 16
Paid pn account of Navy X)epartment
43, 311, 212 60
Paid on account of Interior Department
27, 545, 247 16
Paid on account of civil, diplomatic,
&c
52, 098, 021 58
•
$1,138,794,817 2"^
Balance cash in treasury
170, 868, 814 40
1, 309, 663, 631 68
Of tbis balance there is unavailable tbe amount of $721,827 93.
From tbe aggregate both of receipts and of expenditures there should be deducted for payments and repayments that were made during tbe fiscal year
ending with June 30, 1867, $45,715,162 01. With this amount deducted from
each, and including, receipts from loans, and payments on the public debt, tbe
account would stand-—
For receipts
-1
$1, 131,060,920 ^^
For expenditures '.'
$1, 093, 079, 6^b 21
For excess of balance in treasury
over last year
37, 981, 265 29
1, 131, 060, 920 b6
The receipts were carried into the treasury by 9,830 covering warrants; the
payments were made by 34,022 drafts drawn for the payment of 31,051 authorizing warrants. All these figures again show an increase o-ver those of last
year.
\.
The preceding tables show, the one tbe cash on hand at the commencement
of the fiscal year, and tbe amounts that were actually covered' into tbe treasury
by warrants, and include repayments; and in tbe other there appear only such
amounts, including a like amount of repayments, as were paid out on warrants,
and the balance of cash remaining on band at tbe close of the fiscal year; these
statements,Tor the reasons stated, and for tbe further reason that some of these
warrants, belonged to the preceding and some to tbe succeeding year, do not
122
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
show the precise actual amounts paid or received within the year commencing
with July' 1, 1866, and ending with June 30, 1867.
To tbe more correct understanding of these accounts, and to present more in
detail the moneys received, and the various sources from which they were received, within the fiscal year, as shown by the cash books of this office, tbe
following statement is submitted:
There was received on account of—
Six per cent, five-twenty bonds
$404, 564, 150 00
Six per cent, twenty-year bonds
13, 550 00
Five per cent, ten-forty bonds
5, 000 00
Seven-thirty treasury notes
•
78, 600 00
Compound interest 6 per cent, notes
29, 731, 300 00
Legal tender notes
„
58, 260, 000 00
Fractional currency
19, 918, 319 62
Temporary loan.
'.
•
7, 344,-659 64
Coin certificates
'...
109, 131, 620 00
Customs (in gold)
176,301,691 30
Internal revenue.. .
. ..
26b, 678, 714 98
Premiuiiis
. . .:
»
,
27, 227, 937 23
Bank duties
4, 810, 598 70
Captured and abandoned property
,
1, 707, 835 17
Confiscations
'
99, 289 64
Prize captures
v
...*...
. 1,373, 123 12
Fines and penalties
453,577 71
Miscellaneous revenue
.j
3, 025, 874 21
Land sales
\
1,254,392 11
Patent fees
568, 709 29
Interest...
6,343, 425 47
Conscience money
'...'•
..
13,539 72
Real estate tax.
•
,
496, 752 38
War and Navy
„
:
10, 544, 882 93
Trust funds
,
353, 179 11
Repayments not covered in
••
2, 951, 435 29Total....:.
... : . . . . . . .
1, 132, 252, 157 62
Tbe receipts on account of tbe War Department accrued mainly from repayments made by disbursing officers of amounts or balances of such amounts over
tbeir disbursements, which had been drawn by them from the treasury, but
not needed for tbe purposes for which they were so drawn; and from confisca.tions. . Also, from sales of quartermasters' and other stores, and other property,
no longer needed for the use of tbe army; being unexpended balances remaining
from tbe avails of such sales, in tbe hands of such disbursing officers.
The receipts on account of tbe Navy Department are of tbe same character,
as near as may be, as those of tbe War Department, including sales of vessels,
•ordnance, and other property, rendered useless-to tbe government of the United
States by reason of the closing of tbe rebellion, so far, at least, as active operations on tbe ocean or in tbe field are concerned.
In addition to these items, quite an amount of constructive receipts, growing
out of settlements'with States that owed the United States, and to wbicb States
money was at tbe same time due from tbe United States, are entered upon the
^' ^ register *' of warrants and counter warrants, but as yet do not fully appear
npon the *'cash-books " of tbis office. These counter liabilities, belonging to
diverse accounts and appropriations, were virtually made offsets to each other,
and, with other similar transactions, when regularly charged up, will swell tbe
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
123
apparent volume of receipts to the extent of the amounts so allowed to sucb
States and to others as such offsets, or payments and repayments.
The receipts into the treasury are.decreased by the repeal, so far as the War
Department is concerned, of the law of Marcb 3, 1849, which required the payment of the gross amount of all moneys received for the use of the United
States into tbe treasury, without SLWJ abatement or deduction.
The books of this office now, as at all other times, show the ^balance of
actual receipts over authorized expenditures; which, at the same time, is the'
amount of money in the treasury. In theory, no moneys can be received into
nor paid out of the treasury, except on warrants in pursuance of some law.
This is carried out in practice, so far as the paying out is concerned. Not^so in
regard to receipts; moneys must be received by any officer or national bank
authorized to receive moneys on deposit to tbe credit of tbe United States; and,
as many of these offices are at.great distances from tbe Treasury Department,
and as warrants can only be issued on tbe ascertainment of the fact of such
deposit, and as it necessarily requires time before a proper covering warrant can
issue therefor, it follows that tbe balance of money in tbe treasury, according to
tbe account that represents actual receipts and payments, will at any time, and
at all times, largely exceed tbe balance niade up.on the books from warrants
only. As the Register of the Treasury can keep bis books only by warrants,
and as tbe Treasurer's accounts are adjusted and settled by the First Auditor
and the First Comptroller of the Treasury by warrants alone, it follows that
tbe discrepancy of more money in the treasury than appears by the by-lawrequired technically theoretic books, will always exist to at least the extent of
the difference between the amount of money so covered into the treasury by
warrants and the amount that has been actually received by'the Treasurer, or
any of his assistants, for the use of tbe United States, and so credited, on tbe
books of this office, that show the actual receipts*
The following is a correct statement of balances with the various offices, as
they appeared on the books of tbe treasury at tbe close of business on the evening of June 30, 1867 :
Treasurer's office at Wasbington
$5, 843, 495 66
Assistant treasurer's office at New York
117, 228, 614 05
Assistant treasurer's office at Philadelphia
8, 419, 747 21
Assistant treasurer's office at Boston
;
-6, 883, 428 50
Assistant treasurer's office at St. Louis
123, 968 82
Assistant treasurer's office at San Francisco
487, 720 66
Assistant treasurer's office at New Orleans
2', 603, 860 57
Assistant treasurer's office at Denver City
..
8, 974 45
Depositary's office at Baltimore
c
1, 657, 465 10
Depositary's office at Cincinnati
2, 239, 793 63
Depositary's office at Buffalo
135, 123 67
Depositary's office at Omaha
18 99
Depositary's office at Santa Fd
23, 808 85
Depositary's office at Saint Paul
.14, 073 23
Depositary's office at Little Rock..,
15, 049 95
Depositary's office at Memphis
223, 671 76
Depositary's office at Mobile
260, 030 32
Depositary's office at Louisville
* . . . . . . . . . * .....
244, 543 26
Depositary's office at Chicago
690, 097 43
Depositary's office at Pittsburg
•.. .•
157, 607 40
Deposits in'388 national banks
^.. 26, 122, 322 61
Suspense account,.less $110 40
1, 005, 933 25
Assayer's office at New York
3, 452, 513 00
Treasurer of tbe mint at Philadelphia
744, 654 16
124
EEPOET OF THE SECEETAEY OF THE TEEASURY.
Treasurer of the mint at San Francisco
Treasurer of the mint at Denver City
Unavailable in insurrectionary States
$1, 235, 000 00
3, 100 00
727, 012 46
Total deposits, as per ledger
180, 551, 628 99
Deduct for overdrafts as follows :
Assistant treasurer's office at C h a r l e s t o n . . . . . .$137, 899 53
Depositary's office at Olympia
4, 236 33
. Depositary's office at Oregon City
10, 291 34
$152,427 20
Total balance, as per books.
180, 399, 201 79
Of tbis balance, $108,419,638 02 was in coin.
Tbe following is a correct statement of balances in the various offices of the
treasury, as they were adjusted on the coming in of tbe reports for said offices
for June 30, 1867 ;
Treasurer's office at Wasbington
$5, 843, 495 66
Assistant treasurer's office at New York
115, 751, 274 67
Assistant treasurer's office at Philadelphia.
«
8, 388, 139 56
Assistant treasurer's office at Boston
6, 162, 530 26
Assistant treasurer's office at St. Louis.
:
119, 691 32
Assistant treasurer's office at San Francisco
,
433, 595 70
Assistant treasurer's office at NewOrleans
2, 597, 157 20
Assistant treasurer's office at Denver City
.
12, 629 35
Depositary's office at Baltimore
1, 548, .444 76
Depositary's office at Cincinnati
^.
2, 008, 118 46
Depositary's office at Buffalo
,
135, 123 67
Depositary's office at Omaha
18 99
Depositary's office at Santa F e .
,
21, 379 66
Depositary's office at St. Paul
14, 073 23
Depositary's office at Little Rock
,
15, 049 95
Depositary's office at Memphis
223, 671 76
Depositary's office at Mobile
260, 030 32
Depositary's office at Louisville
222, 910 87
Depositary's office at Chicago
583, 479 01
Depositary's office at Pittsburg.
139, 393 91
Deposits in offices of 388 national banks.
25, 425, 145 16
Suspense account, less $110 40
1, 005, 933 25
Assayer's office at New York
3, 452, 513 00
Treasurer of the mint at Philadelphia
744, 654 16
Treasurer of the mint at San Francisco
1, 235, 000 00
Treasurer of the mint at Denver City
3, 100 00
Unavailable in insurrectionary States .
,«
727, 012 46
Total deposits
177, 073, 566 34
Deduct for overdrafts as folloAvs :
•
Assistant treasurer at Charleston.
. . . . $137, 966 13
Depositary's office at Olympia,
5, 290 83
Depositary's office at Oregon C i t y . . . . . . . . . .
16, 838 23
160,095 19
Total balance, as adjusted
o
176, 913, 471 15
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
125
The following tables exhibit the movement of the treasury for tbe last seven
years. They show a steady increase from year to- year during tbe continuance
of tbe rebellion, and a decrease in each of the two years since its close:
Receipts for each of the years preceding June 30 were in—
1861
'
$88, 694, 572 03
1862
589, 197, 417 72
1863
888, 082, 128 09
1864..
1,408,474,223 51
1865
1,826,075,227 14
1866
1,270, 884, 173 11
1867
•
1, 131,060, 920 56
Expenditures for each of tbe years preceding June 30 were in—
1861
$90, 012, 449 79
1862..
..,.
578,376,242 70
1863...
'
895,796,630 65
1864
,
: 1,313,157,872 94
1865
1,925,052,347 30
1866
:.....'
1,196,798,829 23
1867
" 1,093,079,655 27
Sbovring a decrease of expenditures in 1867 below 1866 of $103, 719, 173 96,
POST OFFICE DEPARTMENT ACCOUNTS.
Tbe receipts and expenditures for and on account of tbe Post Office Department for tbe fiscal year bave been as follows : "
Cash D r .
Balance brought from last year's account
$1, 372, 623 11
Receipts during tbe year from postmasters and o t h e r s . . . . : . . . ' 7 , 309, 141 40
Old warrants cancelled and redeposited
6, 630 50
8, 688, 395 01
Cash Cr,
By 5,588 post office warrants paid
Suspended account at New Orleans.
Uncovered moneys withdrawn
Balance to new account
;
$6, 684, 612
214
222
2, 003, 345
6o
86
25
25
8,688,395 01
By a comparison of the foregoing statement with that made last year it will
be seen that tbe receipts into the treasury for the use of tbe Post Ofiice Department, within tbe fiscal year ending June 30, 1867, were $7,309,141 40, while
in tbe previous year they were only $3,619,432 41, being an increase of the last
over tbe previous year of $3,689,708 99, or considerably more than double tbe
amount in tbe last year than in the year preceding it.
Tbis large increase of receipts is accounted for, in part, by the fact that large
payments were made from the treasury to the Post Office Department by virtue
of various laws of Congress.
Tbe following is a statement of sucb payments by dates and numbers of the
126
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
warrants, and the laws under which the money was so paid over, and tbe amounts
paid under each, respectively, viz :
September 10, 1866, on warrant No. 7855; for services of the
California central route, per third section of the act of April
17, 1862, and second section of the act of February 9, 1863.
$250, 000 00
October 8, 1866, on warrant No. 7950, $187,500; October 27,
1866, on warrant No. 8056, $37,500 ; January 10, 1867, on
warrant No. 20, $225,000 ; April 6, 1867, on warrant No.
356, $225,000 ; for overland mail ^transportation between At;
chison and Folsom, and for marine mail transportation between
New York and California, per second sectiori of the act May
18, 1866
-. ^
675, 000 00
February 11, 1867, on warrant No. 211, $200,000 ; April 12,
1867, on warrant No. 377, $200,000 ; May 9, 1867, on warrant No. 494, $500,000 ; for compensation for such services
as may be performed for tbe several departments of tbe government, per twelfcb section act Marcb 3, 1847
900, 000 00
Marcb 12, 1867, on warrant No. 263 ; for mail steamship service between the United States and Brazil, for theyear ending June 30, 1867, per second section of the act of May 18,
1866
:
150, COO 00
March 16, 1867, on warrant No. 2 9 1 ; for mail steamship service between tbe United States and Brazil from November 1,
• 18.65, to June 30, 1866, per first section of tbe act.of J u l y
28, 1866 :
100, 000 00
April 18,. 1867, on warrant No. 398; for mail steamship service between San Francisco and Japan and China for six
months ending June 30, 1867, per second section of the act
of May 18, 1866
•
41, 666 73
June 20, 1867,. on warrant No. 633; for postal service on sucb
routes established by the 37th Congress as the Postmaster
General may deem necessary and expedient,, per act of June
18,1862
...150,000. 00
June 20, 1867, on warrant No. 633; to supply deficiencies in
tbe revenue of the Post Office Department for year ending '
June 30, 1865, per act of Marcb 16, 1864
1, 500, 000 00
Total drawn from the treasury
3, 766, 666 73
Tbe aggregate business transactions, including all necessary entries in the cash
accounts on tbe books, in tbe principal office in the city of Wasbington for the
last seven years, show the following results, by years, viz:
1861
1862
1863
1864
1865
1866
1867
;.
•
:
.....
$41, 325, 339
929, 630, 814
2,696,059,087
3, 889, 171, 151
4, 366, 551, 844
2, 899, 157, 017
3, 188, 754,053
20 •
38
86'
00
73
49
91
This large apparent increase of business is not in consequence of an increase
of\ expenditures, but is mainly due to tbe large amount of short securities that
bave been converted into tbe five-twenty six per cent, bonds.
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
127
Tbe aggregate of receipts and payments for tbe year at the
various offices wbicb together constitute tbe treasury of
,
tbe United States, exclusive of all agencies and agency
accounts, but strictly on account of the treasury proper,
and which enter into the accounts of this office, were, as
per tbe books of tbis office
«
$2, 315, 570, 899 85
For transfers from one office to another . . o . . . . . . . ,
• 426, 142, 988 14
The business of this office, exclusive of the above
3, 188, 754, 053 91
Grand total
5, 930, 467, 941 90
In the last annual statement from this office tbe first item, representing the
business of other offices, was $2,523,819,959 74, while the transactions at tbis
office were only $2,889,157,017 49, showing a falling off of business at other
offices of $208,249,059 89, and an increase at this offic,e of $299,597,036 42.
Much of tbis is due to tbe conversion of treasury notes into United States
.stocks.
.
.
S T A T E M E N T O F . THE ISSUES OF CURRENCY DURING THE FISCAL YEAR,
Number of notes.
1,500,000.
1,000,000
1
4,080
56,412
United States le^al tender notes.
Denominations.
. . . .of one dollars, is
..',..„/......
of two dollars, is
: of ten dollars, is . . • , . . . • . , . . .
of five hundred dollars, is. , . . . : . . . . .
of one thousand dollars, i s . . . . . . . . . .
Amounts.
$1,500, 000
2, 000, 000
10
2,040,000
56, 412, 000
Total issued in year is
,
61, 952, 010
Issued to June 30, 1866, as per last year's statement- . . . . . . . . . 513, 711, 730
Grand total of issues
Deduct tbe amounts statistically destroyed
575, 663, 740
39, 818, 425
Amount issued, as per statement, by denominations
535, 845, 315
' . Fractional currency, first issue, specimens.
Five cent notes
$1, 089 00
Ten cent notes
,
3, 378 OO
Twenty-five cent notes. . . . \ .
7, 836 00
Fifty cent notes
10, 872 00
$23, 175 00
Fractional currency, second issue, specimens'.
Five cent notes . . , , . . . . . . . • .
$1, 26^ 15
Ten cent notes
,
,
101 50
Twenty-five cent.notes
,188 75
•Fifty cent notes.'.
6, 385 00'
Fractional currency, third issue, 3, 5,
Three cent notes
............
Five cent notes
Ten cent notes
Fifteen cent notes
Twenty-five cent notes
Fifty cent notes, part faces only
and 15 cent
$96
33
4, 634, 740
1, 352
7, 758, 653
7, 482, 873
•—
7, 945" 0§
specimens.
15
75
10
40.
00
25
•-- 19, 877, 748 65
128
EEPOET. OF THE SECEETAEY OF THE TEEASUEY.
o
Add f o r counted statistically, corrected in 1868.
Five cent notes, third issue
Ten cent notes, third issue
Twenty-five cent notes, third issue
,
$2, 258 00
4, 800 00
15, 000 00
•
$22, 058 00
19,930,926 65
Seven and three-tenths treasury notes.
There were redeemed during tbe fiscal year seven and three-tenths treasury
notes of tbe various issues as follows :
First series, dated August 15, 1864
Second series, dated June 15, 1865
Third series, dated July 15,-1865
$2.09, 386, 500
67, 500, 450
40, 846, 950
Total
317,733,900
These notes were of denominations as follows :
349, 614 of fifty dollars .:
518, 422 of one hundred dollars
.•
176, 554 of five hundred dollars
140, 404 of one thousand dollars
3,946 of five thousand d o l l a r s . . . .
.
1, 188, 940 notes, amounting t o : . . .
$17, 480, 700
51,842,200
88, 277, 000
140, 404, OOO
19,730,000
317,733,900
Of these seven-thirty niotes there were received as follows:
From New York, for conversion
From New York, for redemption
$94, 920, 500
169, 899, 950 '
$264,820,450
From various sources here, for conversion. . . .
From various sources here, for redemption....
50, 353, 950
1, 223, 200
51, 577, 150
], 336, 300
From San Francisco—bad not been used
Total
'.
317,733,900
Issue of first series
Issue of second series
Issue of third series
$299, 992, 500
331, 000, 000
199, 000, 000
Total
Amount retired up to June 30, 1867
Amount outstanding at that date.
Total
829,992,500
.
$341, 484, 550
488, 507, 950
329,992,500
REPOET OP THE SECEETAEY OF THE TEEASUEY.
129
R E D E M P T I O N O F C U R R E N C Y A N D O T H E R SECURITIES, AND THE DESTRUCTION
'
THEREOF.
-
Currency and other securities have been received, counted, retired, and destroyed by maceration during the fiscal year ending with June 30, 1867, as follows, to wit:
Old issue demand notes
$81, 730 25
New issue legal-tender notes
117, 262, 708 85
One-year five per cent, notes
,
1, 356, 778 50'
Two-year &ve per cent, notes
4, 812, 572 50
Two-year five per cent, coupon notes
.'
944, 300 00
Three-year compound interest notes
44, 830, 960 00
Gold certificates
117, 773, 820 00
First issue fractional currency.. . . ,
'
. . . . , . . . . . " , 1, 543, 740 85
Second issue fractional currency
v
. 2, 969, 142 49
Third issue fractional currency
;
13, 917, 637 65
Discounted on the above items
24, 767 69
305,518,158 78
There were so destroyed certificates of indebtedness and
interest thereon
And, in addition, United States bonds, certificates. United
States notes, and fractional currency that had never been
issued, amountingto.
And a money balance carried to new account of i
. ....
43, 151, 880 51
179, 929, 857 > 23
504, 861 42
Total amount
529, 104, 757'94
Restated in gross, as per books of the redemption division:
Cash D r .
Balance from old account of last year'brougbt forward
Money received during the fiscal year.
Total
r
$536, 834 83
305, 461, 417 68
.
• Cask Cr:,
Destroyed during tbe fiscal year
Balance cash on band to new account
Total
Discount for mutilations
Certificates of indebtedness and accrued interest.
Statistically received and destroyed.
305,998,252 51
...
$305, 493, 391 09
504, 861 42
305,998,252
24, 767
43, 151, 880
, . . . ' 179, 929, 857
Grand total, including destroyed, discount, and balance..
51
69
51
23
529, 104, 757 94
These destructions have involved the separate examination of 114,334,320
separate and distinct pieces of paper, each representing a money value.
There has been discounted for mutilation of notes during tbe
year, as per preceding table
$24, 767 69
Discounted before July 1, 1866
. . . . . . . . . . . ...,,...
42, 930 65
Total amount discounted to J u l y 1, 1867
9T
67, 698 34
130
REPORT OF THE SECEETAEY OF THE TEEASUEY.
These discounts were made on tbe various kinds as follows:
Old issue demand-notes
!
New issue legal-tender notes
One-year ^ve per cent, notes
Two-year fLve per cent, notes
...:.;.''.
Two-year five per cent, coupon notes
Three-year six per cent, compound interest notes
First issue of fractional currency
Second issue of fractional currency
Third issue of fractional currency
On moneys redeemed, .but not. yet destroyed
Total discounts
, .^
$2,075
37, 680
217
150
2
471
10, 000
5, 102
4, 678
7,320
00
50
00
00
50
00
38
13
85
98
67,698 34
The following statements exhibit tbe total amounts retired and tbe amounts
paid and discounted by denominations, including J u n e 30, 1867 :
OLD ISSUE DEMAND N O T E S .
Five clollar notes
Ten dollar notes
Twenty dollar notes'
Totals
'
$21,724,218 75
19,956,669 25
18,140,679 50
Discounts.
$468 75
425 75
1,180 50
Total.
$21,724,687 50
19,957, 095 00
18,141,860 00
59,821,.567 50
2,075 00
50,823,642 50
N E W ISSUE L E G A L - T E N D E R
One dollar,notes
Two dollar notes
Five dollar notes
Ten dollar notes
Twenty dollar notes
Fifty dollarnotes
One hundred dollar notes
Five hundred dollar ^notes
One thousand dollar notes
Totals
i
.:
NOTES.
$4,857,924 L5
5,441,881 85
31, 055,548 25
22,346,479 25
9, 007,557 00
1,171,337 50
1, 641, 565 00
9,851,725 00
64, 881,700 00
Discounts.
;8,993 85
6,226 15
8,564 25
5,990 75
5,183 00
1,112 50
1,035 00
275 00
300 00
150,255,718 00
37,680 50
Total.
$4,866,918
5,448,108
31,064,112
22,352,470
9,012,740
1,172,450
1,642,600
9,852,000
64,882, 000
00
00
50
00
00
00
00
00
00
150,293,398 50
ONE-YEAR F I V E P E R C E N T . TREASURY N O T E S .
Unknown denominations.
Ten dollar notes
Twenty dollar notes
Fifty dollar notes
One hundred dollar notes
Totals
,
:....
<^
$90 00
6,055,869 00
16, 041,924 00
8,114,955 00
13, 512,475 00
Discounts.
43,725,313 00
217 00
Total.
$90 00
6,055,900 00
16,042, 040 00
8,115, 000 00
13,512,500 00
$3166
116 00
45 00
25 00
.
43,725,530 00
T W O - Y E A R F I V E P E R C E N T . TREASURY N O T E S .
Fifty dollar notes
One hundred dollar notes
Totals
.'...
.-
$6,600,840 00
9,482,210 00
Discounts.
$60 00
90 00
Total.
$6,600,900 00
9,482, 300 00
16,083,050 00
150 00
16,083,200 00
REPOET OF THE SECEETAEY OF THE TEEASUEY.
131
T W O - Y E A R F I V E P E R C E N T . COUPON T R E A S U R Y N O T E S .
Discounts.
Unknown denominations
Fifty dollar notes
One hundred dollar notes
Five hundred dollar notes.One thousand dollar notes.:
$10,500
.^ 5, 860, 647
14,435,600
40,287,000
89,272, 000
Totals.
00
50
00
00
00
Total.
$10,500
5, 860, 650
14,435,600
40,287,000
89,272, 000
$2 50
149,865,747 .50
2 50
00
00
00
00
00
149,865,750 00
T H R E E - Y E A R SIX P E R C E N T . COMPOUND I N T E R E S T N O T E S .
Ten dollar notes
Twenty dollar notes
Fifty dollar notes
One hundred dollar notes
Five hundred dollar notes
One thousand dollar notes
$13,951,774 50 '
14,729,887. 00
25,855,727 50
18,809,070 00
37, 068, 000 00
21,406,000 00
Totals
Discounts.
$135 50
133 00
. 172'50
30 00
131,820,459 00
Total.
$13,951,910
14,730,020
25,855,90.0
18,809,100
37, 068, 000
21,406,000
471,00
00
00
00
00
00
00
131,820,930 00
UNITED S T A T E S GOLD C E R T I F I C A T E S .
Twenty dollar notes
One hundred dollar notes
Five hundred dollar notes
One thousand dollar notes
Five thousand dollar .notes
Ten thousand dollar notes
'
'
$236,020
4,274,100
678,500
23, 649, 000
148, 850, 000
5, 000, 000
•.
.•
Total..
00
00
00
00
00
00
182,687,620 00
FRACTIONAL C U R R E N C Y — F I R S T ISSUE.
Five cent notes
Tencent notes
Tweuty-five cent notes
Fifty cent notes
'
$1,107,131
2,612,208
3,867,853
7,130,902
Totals
95
15
16
81
14,718,096 07.
Discounts.
$1,150 15
1,479 45
4,409 09
2, 961 69
10,000 38-
Total. $1,108,282 10
2,613,687 60
3,872,262 2 ^
7,133,864 50
.
14,728,096 45
FRACTIONAL CURRENCY—SECOND ISSUE.
Five cent notes
Tencentnotes
Twenty-five cent notes
Fifty cent notes
."
Totals
$1,815,145 69
4,644,16562"
6,337,243 34
5, 392,101 92
Discounts.
$1,013 21
1,82868
1,033 66
1,226 58
18,188,656 57
5,102 13
Total.
$1,'816,158
. 4,645,994
6,338,277
5, 393, 328
90
30
00
50
18,1933 758 70
FRACTIONAL CURRENCY^—THIRD ISSUE.
Three cent notes.
Five cent notes
Tencentnotes
Twenty-five cent notes
Fifty cent notes' -•
Totals
$436,536
353,491
2,718,513
7,177, 257
8, 696, 213
•
15
61
12
41
85
19,382,012 14
Discounts.
$67 59
108 44
631 58
1,649 09
2,222 15
4,678 85
Total
$436, 603
353, 600
2,719,144
7,178, 906
8,698,436
74
05
70
50
00
19,386,690 99
13-2
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
There have been redeemed and destroyed during tbe fiscal year ending witli
June 30, 1867, circulating notes of national banks that have gone into liquidation, as follows :
'
First National Bank of Attica, New York
,
Merchants' National Bank of Washington, D.C
Venango National Bank of Franklin, Pennsylvania
First National Bank of Carondelet, Missouri
First National Bank of Columbia, Missouri
Total
..,
$7,685 00
32,475 00
9,070 00
780 00
320 00
•.
30,330 00
The following tables exhibit, under their appropriate heads, tbe whole amount
of paper money that has been issued by the government of tbe United States
from the commencement of sucb issues, under the act of July 17, 1S61, to June
30, '1867, inclusive, the amount during that time redeemed, and the ainount at
tbe last date outstanding, by kinds and denominations, ranging from three cent
.to one thousand dollar notes.
United States demand notes.
Denominations.
Five dollars
T<^n dollars
Twenty dollars
Issued.
. .
-
Totals
Eedeemed.
'$21,800,000
20,030,000
18,200,000
$21,724,218 75
19,956,669 25
18,140,679 50
60,030,000
59,821,567 50
Deduct for discounts
Outstanding.
'
. $75,781 25
, 73,330 75
59,320 50
208,432 50
2,075 00
Total Amount outstanding"
' 206,357 50
United States le^al tender notes.
Denominations.
One dollar
.
Two dollars
Five dollars
Ten dollars
..
Twentv dollars
Fiftv dollars
. .
One hundred dollars
Five hundred dollars
One thousand dollars
• Issued.
.•
.
^
Totals
Deduct .for new notes never issued..
Ded net for '' reserve f u n d " . . . . . . . .
Deduct for discounts
Eedeemed.
$.20, 346,000 • $4,857,924-15
22, 560, 000
5,441,881 85
96,103,795
31,055,548 25
108,685,040
22,346,479 25
74,999,680
9, 007; 557 00
27,508,800
1,171,337 50
29,654,000
1,641,565 00
42,016,000 . 9,851,725 00
113,972,000
64,881,700 00
535,845,315
Outstanding.
$15,488,075 85
17,118,118 15
65,048,246 75
86 338 560 75
65,992,123 00
26,337,462 50
28,012,435. 00
32,164,275 00
49,090,300 00
150,255,718 00 • 385,589,597 00
$5,806,000 00
8,000,000 00
37,680 50
13,843,680 50
Total amount outstanding
371,745,916 50
REPOET OF THE SECRETARY OF THE TREASURY.
133
F r a c t i o n a l currency—first issue.
Denominations.
Five cents
Ten cents
Twenty-five cents.
Fifty cents
Totals
-
Deduct discounts
$2,242,889
4,115,378
5,225,692
8,631,672
$1,107,131
2,612,208
3, 867, 853
7,130,902
20,215,631
14,718,096 07
'
.-..,--.
Total amount outstanding . .
Outstanding.
Eedeemed.
Issued.
.
9 5 . . $1,135,757 05
1,503,169 85
15
1,357,838 84
16
1,500,769 19
8;
5,497,534 93
- 10,000 38
'
5,487,534 55
F r a c t i o n a l currency—second issue.
Issued.
Denominations.
Five cents..
Ten cents
Twentv-five cents
Fifty cents
.•
$2,776,128
6,223, 584
7,618,341
6,546,429
.
-:.
60 .$1,815,145
30
4,644,1.65
25 • 6, 337,243
50
5, 392,101
23,164,483 65
Totals ..
Outstanding.
Eedeemed.
69
62
34
92
18,188,656 57
Deduct for discounts .
$960,982
1,579,418
1,281,097
1,154,327
91
68
91
58
4,975j827 08
5,102 13
Total amount outstanding.
.
4,970,724 95
F r a c t i o n a l currency—third issue.
Denominations.
Issued.
Three cents
.. .
Five cents
Ten cents
Fifteen cents
Twenty-five cents.
Fifty cents
Totals
$'601,923
659, .260
6,493,360
1,352
13,340,699
16,286,676
-
Deduct for discounts . . . ^
Tota amount outstanding.
lEedeerried.
Outstanding.
90
75
10
40
75
25
$436,536 15
353,491 61
2,718,513 12
7,177,257 41
8,696,213 85
$165,387,75
305,769,14
3,774, 846 98
1,352 40
6,163,442 34
7,590,462.40
37,383,273 15
19,382,012.14
18,001,261. 01
. 4, 678 85
17,996,582 16.
134
EEPOET ,0F THE SECEETAEY OF THE TEEASUEY,
United Slates compound interest notes.
Issued.
Denominations.
$23,285,200
^ 30,125,840
60,824,000
45,094,400
67, 846, 000
39,420, 000
Ten dollars
Twenty dollars
Fiftv dollars
One hundred dollars.
Five hundred dollars
One thousand dollars
266,595,440
Totals
Eedeemed.
$13,951,774
14,729,887
25,855,727
18,809,070
37,068,000
21,406,000
50
00
50
0000
00
131,820,459 00
Outstanding.
$9,333,425
15,395,9.53
34, 968,272
26,285,330
30,778,000
18,014, 000
50
00
50
00
00
00
.134,774,981 00
471 00
Deduct for discounts
Total amount oiitstanding
134,774,510 00
Ufiited States one-year five per cent, notes.
Denominations.
Ten dollars
Twenty dollars
Fifty dollars
One hundred dollars
Issued.
-
Totals
Eedeemed.
Outstanding.
$6,200,000
16,440, 000
8,240, 000
13,640,000
$6,055,869
16,041,924
8,114,955
13,512,475
$144,131
398,076
125,045
127,525
44,520,000
43,725,223
794 777
..,,
Deduct for discounts
Deduct for redeemed denominations n nknown
217
90
Total amount outstanding.
'^07
794;470
United States two-year five per cent, notes.
ts
Issued.
Denominations.
Fifty dollars
One hundred dollars
Totals
Deduct for discounts
Total amount outstanding
'
Eedeemed.
Outstanding.
$6,800, 000
9,680,000
$6,600,840
9, 482,210
$199,160
197,790
16,480, 000
16,083,050
396,950
150
396,800
REPOET OF T H E SECEETAEY OF T H E
TEEASUEY.
135
United States two-year five per cent, coupon notes.
Issued.
Denominations.
$5,905, 600
14,484,400
40,302,000
89, 308, 000
Fifty dollars
One hundred dollars .
Five hundred dollars
One thousand dollars
150,000,000
Totals.
Outstanding.
Eedeemed.
$5,860,647
14,435,600
40, 287, 000
89,272, 000
$44,952
48,800
15,000
36,000
50
00
00
00
144,752'50
149,855,247 50
Deduct for discounts
Deduce for redeemed denominations not known
2 50
10, 500 00
10,502 50
134,250 00
Total amount outstanding.
RECAPITULATION OF
50
00
00
00
OUTSTANDING
UNITED STATES ]^i^OTES AlS^D
CURRENCY.
No2o in use f o r circulation.
U n i t e d States notes,
Fractional currency,
Fractional currency,
Fractional currency,
new issue
first issue —
second i s s u e .
third i s s u e . .
$371,745,916
5,487,534
4,970,724
17,996,582
50
..
55
95
15
-$400,200,758 15
Not now used f o r circulation.
United States notes, old issue
One y e a r fiwQ per cent, notes
T w o years five per cent, notes
T w o years five per cent, coupon notes
Compound interest six per cent, notes
$206,357
794,470
396,800
134,250
134,774,510
50
00
00
00
00
136,306,387 50
T o t a l amount outstanding
536,507,145 65
STATEMENT OF REDEMPTIONS OF C U R R E J S ' C Y , ETC., FROM THE COMMENCEMENT.
Cash D r , '
' .
U n i t e d States notes and currency as rated
Discount for mutilations on same
Certificates of indebtedness
Statistical matter that bad not been issued
Total
$787,053,101
67,698
~ 582,455,094
882,950,738
20
34
87
51
2,252,526,632 92
Cash Cr.
United States n5tes and fractional currency destroyed
Certificates of indebtednesss destroyed
Statistical matter destroyed before issue
'..
Discounted on U n i t e d States notes and currency mutilated
Balance of cash to new account
- Total
$786,548,239
582,455,094
882,950,738
67,698
504,861
78
87
51
34
42
2,252,526,632 92
lis necessitated tbe, separate examination and count of 324,907,988 pieces.
This
136
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
STATEMENT OF
CERTIFICATES OF INDEBTEDNESS—ISSUED,
OUTSTANDING.
REDEEMED, AND
Old issue,
Numbers 1 to 153,662, of $1,000 each..,.. $153,662,000 00
Numbers 1 to 69,268, of $5,000 each
346,340,000 00
Numbers 1 to 13, of various amounts
1,591,241 65
—
$501,593,241 65
Less 100 No's, intermitted of $5,000 each.
500,000 00.
Less 500 certificates of $5,000 destroyed..
2,500,000 00
3,000,000 00'
Total of first series issued
498,593,241 65
New issue.
Numbers 1 to 15,145, of $1,000 each
Numbers 1 to 9,603, of $5,000 each
$15,145,000 00
48,015,000 00
—^
$63,160,000 00
TotaL issues of both series from commencement
561,753,241 65
Redeemed of principal to June 30, 1867
561,715,241 65
Then outstanding
'.
38,000 00
Of which amount there has been caveated
15,000 00
Tbe amount of interest paid on certificates redeemed . .
20,739,853 22
Redeemed during tbepresent.fiscal y e a r . , . . $41,423,000 00 '
Interest paid on this year's redemption. . . .
1,728,880 51
- ' 43,151,880 51
To facilitate payments at points where tbe moneys were needed for disbursements, transfers were issued during tbe year in number, in kind, and for amounts
as follows, viz :
. '
4,357 letters on national banks, amounting to
$220,470,856 26
1,264 transfer ordeis on same, amounting to
28,168,000 "00
52 exchange orders on same, amounting to
4,176,402 06
16 bills of exchange on collectors of internal revenue.
402,783 79
796 transfer orders on Assistant Treasurer and depositaries. 172,924,946 03
6,485
Total transfers,.
, 426,142,988 14
There were drawn during tbe year transfer checks ofthe kinds, ofthe numbers, on the various ofiices, and for the amounts, as follows :
41,364 on New York
,
'..
41.385,943 81
2,065 on Boston
2,136,036 34
2,299 on Philadelphia
. 2,735,838 40
206 on New Orleans
1,362,343 89
86 on San Francisco
138,307 50
1,395 on all offices, in g o l d . . . .
3,249,426 73
47, 415 checks, amounting to a total of
51,007,896 67
, During tbe fiscal year there wCre received one hundred and two thousand and
fifty-nine official letters. Of these, twenty-nine thousand nine hundred and.
twenty contained money or otlier valuables; averaging of tbe latter ninety
EEPOET OF .THE SECEETAEY OF THE TEEASUEY.
137
seven, and of tbe former three hundred and thirty, for every secular day in the
year. Of these, six thousand ^ye hundred and forty-nine were replied to in
manuscript letters. Tbe others all received answers by various printed forms
properly filled up.
Remittances continue to be riiade by checks or drafts on tbe various depositaries without letters. As tbe proper indorsement of these is a sufficient receipt,
none other is therefore asked. This course reduces the amount of mail matter
received more than half what it would be if receipts were required for these remittances.
->
,
.
Tbe bookkeeping of tbe office, contrary to all expectations, is steadily oh tbe
increase, and it is with much difficulty that the right kind of persons can be
procured with the requisite attainments for its proper conduct with tbe present
salaries paid for sucb services. There are open accounts, nearly all of wbicb
are active, as follows, to wit: with—
Assistant treasurers
9
Designated depositaries
20
National banks designated as depositaries
398
Receivers, collectors of customs, and collectors of internal revenue. . . . . 138
Disbursing officers
. . . 205
Impersonal accounts,
......?
174
Total number of open accounts
'Last year these accounts numbered but. -.
Increase within tbe year
:
i
/.
944
805
, 139
NATIONAL BANK SECURITIES.
The number of these institutions that bad deposited United States
stocks, preliminary to tbeir organization, at tbe time of tbe last annual
statement was
Such bonds have since been deposited for a like purpose by other banks
to the number of
—
1,654
Total that have made deposits, including Jurie 30, 1867
1,672
Tbe number of banks for which bonds were held at tbe date of the last
annual statement, and that were then in operation, was
That had failed but securities then still held
That bad withdrawn, having no circulation
,,,,,
That have withdrawn, having deposited money
That bave deposited within this fiscal year
1,643
3
7
< 1
18
Total that have made deposits, including June 30, 1867
18
> 1,672
Deposits of stocks on account of the eighteen new national banks were made
during tbe fiscal year in tbe following order:
National Bank of Newport, New York; First National Bank of Wilmington,
North Carolina; San Antonio National Bank, Texas; First National Bank of
Clarksville, Virginia; First National Bank of Salem, North Carolina; Kansas
Valley National Bank of Topeka, Kansas; First National Bank of Fort Dodge,
Iowa; Ridgely National Bank of Springfield, Illinois; Pennsylvania National
Bank of Pottsville, Pennsylvania; National Bank of Lebanon, Tennessee; National Bank of the State of Missouri in St. Louis, Missouri; Cleveland National
Bank, Tennessee; State NationalBank of St. Josepb, Missouri; First National
Bank of Idaho, Idaho Territory; Fourth NationaL Bank of Nasbville, Ten
138
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
nessee; Ilion National Bank, Ne^v Y'ork ; Citizens National Bank of Davenport, Iowa; First National Bank of Atchison,.Kansas.
Failed before June 30, 1865; money realized from sale of stocks
1
Failed before June 30, 1866; securities yet held
".
2
Failed within tbe last fiscal year ; securities still held
5
Deposited in money amount of circulation last year
1
Deposited in money amount of circulation this year
1
Securities withdrawn last year, having no circulation
7
Securities withdrawn tbis'year, having no circulation
3
Still in operation on tbe 30tb June, 1867.
1,652
Total that bave made deposits, including last date.
1,672
BANKS THAT HAVE FAILED.
1865—First National Bank of Attica, New York . ;
1866—Merchants' National Bank of Wasbington, District of Columbia..
Venango National Bank of Franklin, Pennsylvania
1
1
1
— 2
1
1
. 1
1. *
1
1867—First Natior^al Bank of Medina, New York
Tennessee National Bank of Memphis, Tennessee
First National Bank of Newton, Newtonville, Massachusetts
. First National Bank of New Orleans, Louisiana
^ First National Bank of Selma, Alabama
•
•—
5
Total number of national banks that have failed
8
BANKS THAT HAVE DEPOSITED THE MONEY TO REDEEM THEIR CIRCULATION.
1866—First National Bank of Columbia, Missouri
1867—First National Bank of Carondelet, Missouri
1
1
All the circulating notes of these two banks and of tbe eight specified in the
preceding table are redeemable at tbis office, on presentation, in lawful money.
BANKS
HAVING
NO
CIRCULATING NOTES THAT
SECURITIES.
HAVE
V^ITHDRAWN
THEIR
Prior to June 30, 1866—First National Bank of Penn Yan, New Y o r k . . .
Second National bank of Ottumwa, Iowa
First National Bank of Utica, New York
Second National Bank of Canton, Ohio
...'.
Berkshire National Bank of Adarns, Massachusetts
First National Bank of Flemington, New Jersey
First National Bank of Lansing, Michigan
1
1
1
1
1
1
1
— 7
Prior to June 30, 1867—National Bank of Crawford county, Meadville, Pa. 1
City National Bank of Savannah, G e o r g i a . . . . . . 1
Pittston National Bank, Pittston, Pennsvlvania-. 1
'
. '
"
— 3
Total number of national banks that have withdrawn their securities, having no outstanding circulating notes
..'.
10
REPOET OF THE SECEETAEY OF THE TEEASUEY.
139
SECURITIES OF NATIONAL BANKS HELD FOR CIRCULATION.
The amount held at the date of tbe last report in United States
bonds, pledged for tbe redemption of the circulating notes
of national banks, was
$327, 310, 350
Deposited during tbe fiscal year
$27, 714, 850.
Withdrawn during tbe fiscal year
14, 417, 700
13, 297, 150
Held on June 30, 1 8 6 7 . . . . . . . . .
340,607,500
On the 13tb day of June, 1866, there were qualified of these banks as depositaries of public moneys and financial agents of the United States, to
tbe number of
:
There were designated during the year
16
And discontinued during tbe year
^. 13
,
Total number so qualified June 30, 1867
—
382
•
3
385
There are yet balances with three others that bave been discontinued. Of
tbe thirteen depositaries discontinued during tbe year, nine have voluntarily
ceased to act in that capacity, and bave paid over tbe public moneys that then
remained with them OQ deposit, and bave withdrawn the United States stocks
that have been pledged for tbe safe-keeping and payraent of tbe public moneys
deposited with them.
The Tennessee National Bank of Memphis has failed. Its securities have
been sold, and the amount due from it to the United States was retained from
the proceeds of such sale. Tbe First National Bank of New Orleans, Louisiana,
tbe First National Bank of Newton, Massachusetts, and tbe First National Bank
of Selma, Alabama, have also failed, but tbe securities of these three are yet held.
Tbe securities held for the safe-keeping and return of tbe government deposits were, on June 30, 1866
$38, 177, 500
Deposited during tbe year
$12, 801, 150
Withdrawn during tbe year
-.
11, 800, 700 .
1, 000, 450
Total amount of sucb securities held June 30, 1867
39, 177, 950
SECURITIES IN TREASURY BELONGING TO NATIONAL BANKS.
To secure the redemption of circulating notes
To secure the payment of government deposits
$340, 607, 500
39, 177, 950
®
_ _ _ _ ^
Total amount of bank securities in treasury
379, 785, 450
All of wbicb, except $30,000, was in the securities issued by tbe United States,
and which, at tbeir market value, would exceed four hundred million dollars.
The following is a detailed statement, descriptive of the securities held on
account of national banks, and tbe purposes for which they are held:
To secure the redemption of circulating notes :
Registered six per cent, coin interest b o n d s . . . . $247, 710, 950
Coupon six per cent, coin interest bonds
142, 450
Registered five per cent, coin interest b o n d s . . . . . 89, 167, 100
Coupon five per cent, coin interest bonds
10, 000
Registered six per cent, currency interest bonds
3, 577, 000
-$340,607,500
140
EEPOET OF THE SECEETARY OF THE TEEASUEY.
To secure the payment of government deposits :
Registered six per cent, coin'interest b o n d s . . . . . $13, 255, 200
Coupon six per cent coin interest bonds
2, 390, 600
Registered five per cent, coin interest bonds.. .
5, 112, 100
Coupon five per cent, coin interest bonds
2, 449, 750
Registered six per cent, currency interest bonds
1, 863, 000
Seven three-tenths treasury notes
14, 077, 300
Personal bond
30, 000
:
Total securities of banks held by Treasurer
$39, 177^ 950
. 379, 785, 450
During the fiscal year there bave been remitted lo national banks in payment
for coupon's detached from coupon bonds and notes on deposit—
830 checks for currency, amounting to
$1, 331, 209 25
537 checks for coin, amounting to . . . . . . .
327, 344 00
1, 367 checks, representing and amounting to
1, 658, 553 25^
Tbe interest on tbe registered stock has been collected by tbe several banks
to wbicb it belonged, or by attorney, at tbe various offices where it was, at tbe
request of their officers, made payable.
Eleven hundred and ninety of these national banks bave severally, by an
officer or attorney of each barik interested, examined, as required by law, the
securities held in the treasury, and have certified to tbeir entire correctness.
Duty in lieu of other taxes has been collected by tbis office directly from tbe
national banks for tbe fiscal year, under the forty-first section of the national
currency act, as follows :
For the term of six months preceding July 1, 1866 :
On circulation
$1, 234, 218 89.
On deposits
1, 297, 010 15 ,
On capital
•
186, 140 48
- $ 2 , 7 1 7 , 3 6 9 52
For the term of six months preceding January 1, 1867 :
On circulation.'
$1, 404, 177 46
On deposits
..:..,
1, 371, 064 57
On capital
;
164, 404 81
2, 940, 246 84
Total duty collected in the fiscal year
5, 657, 616 36
During the year ending June 30, 1867, there has been refunded to national
banks, under tbe provisions of *' a resolution in relation to national banking associations," approved Marcb 2, 1867, tbe following amounts of duty previously
received, and claimed to have been erroneously exacted and overpaid by certain
banks to the Treasurer:
.
In
In
In
In
the
tbe
the
tbe
six
six
six
six
months
months
months
months
preceding January, 1865
preceding July, 1865 .
preceding January, 1866
preceding July, 1866 . . . . . . . . . . . . . . . . . . . .
.
$2, 523
12, 769
43, 308
583
75
78
82
'48
59, 18'5 83
EEPOKT OF THE SECRETARY OF THE TREASUKY.
Refunded on "undivided profits"
Refunded on uncollected checks,.
141
148,393 83
10,792 00
59,185 83
Duties collected during the fiscal year
Duties refunded during the fiscal year
,
Net receipt of duty from national banks
$5, 657, 616 36
59, 185 83
5, 598, 430 53
Tbis is an increase over last year of over $1,800,000.
Tbe national banks, >^^hen in good standing, are, under tbe ruling of the Comptroller of the Currency, on tbe supposition that they would do nothing.against
their own interests, permitted to redeem the mutilated circulating notes of their
respective banks on sucb terms as each for itself deems just and fair; tbe Comptroller agreeing to give sucb banks in exchange new notes to tbe amount that
any bank certifies to him it had paid for the mutilated notes returned to his
office for destruction.
On the failure of any national bank, sucb bank, as a bank, ceases to have any
control over its outstanding circulating notes. Its relations and duties to the
government and tbe people are at once entirely changed; all its responsibilities
in regard to tbe redemption of its circulating notes cease entirely.
The United States immediately becomes liable, on tbe failure of any such
bank, for tbe payment of every note of sucb defaulting bank.
The Treasurer of tbe United States, in efiect, for tbe pnrpose of the redemption of sucb circulating notes, becomes tbe cashier of such bank, and is bound
to redeem all sucb notes on presentation, and that, too, whether tbe securities
lodged in tbe treasury for tbe purpose are sufficient or not.
As the interest of tbe government is paramount, and as all sucb notes become
in efiect tbe notes of the United States, it has been thought right and proper
that the same rules and regulations that bave been adopted for the redemption
of tbe mutilated notes of tbe United States should govern the redemption of the
mutilated and fragmentary notes of sucb national banks as bave failed, or shall
hereafter fail, to meet tbeir obligations in that regard. As these rules were
necessary to protect the interest of tbe United States against frauds in tbe one
case, so they are in tbe other. .
Table of national banks that have failed or that have gone into voluntary liqui'elation, with dates of discontinuance, amounts of then outstanding circulating
notes, and the amount of such circulating notes redeemed on and including
June 30, 1867.
Names of banks.
Date of retiring.
Outstand- Eed 'med
ing notes. ,
First National Bank of Attica, New York, failed
:
First Natioual Bank of Columbia, Mo., discontinued..
Venango National Bank of Franklin, Pa., failed
Merchants' National Bank of Washington, D. C , failed.
First National Bank of Carondelet, Mo., discontinued.
y'u^t National Bank of Medina, New York, failed
First National Bank of Newton, Massachusetts, failed.
Tennessee National Bank of Memphis, Tenn., failed..
First National Bank of Selma, Alabama, failed
First National Bank of New Orleans, La., failed
April 14, 1865
Oct. 13, 1865
May 5, 1866
May 8, 1866
Aug. 1, 1866
March 9, 1867
Marchll,1867
March21,1867
. April 30, 1867
May 20; 1867
$44,000 $13,685
11,990
1,320
85, 000
21,570
39,475
180,000
4,280
25,500'
4,000
40, 000
130,000
90, 000 """8,'500
85,000
180,000
Totals
'.
871,490
92,830
142
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
These notes are redeemable by tbe Treasurer of the United States, and as
they are being bought up by national banks to increase tbeir own circulations
thereby, at quite a considerable premium, it seems strange that so few bave been
presented for redemption.
The business transactions between the treasury and three hundred and ninetyeight national banks that bave been designated as depositories of tbe public
moneys and financial agents of tbe government have been during the fiscal year
as follows:
Balance frora June 30, 1866
$34, 124, 171 21
On stock subscriptions
$105, 836, 269 75
On account of internal revenue
240, 199, 339 06
From miscellaneous sources
13, 460, 904 82
359, 496, 513 63
Aggregate..
.'
393,620,684 84
These banks have paid in various ways, and at points as directed, mostly without any expense to tbe government, in
amount
$367, 498, 362 23
And held June 30, 1867, balance of
, 26, 122, 322 61
As above, aggregate . . -.
,.. ,
393,,620, 684 84
The balance of $26,122,322 61 is now, August 31,1867, only $20,818,195 08,
for Avhich the Treasurer holds United States stock as security amounting to
$38,522,950 00.
MODES OF DESTRUCTION OF UNITED STATFS AND NATIONAL BANK NOTES.
No more specific mode for tbe destruction of any United States notes that
had become mutilated, or otherwise unfitted for use, occurs in any of tbe acts
authorizing the issue of sucb notes, than that " they shall be cancelled and
d..estroyed.'^ Originally, by a treasury regulation, all government securities,
whether bonds, certificates, notes, or fractional currency, were destroyed by
burning.
It was soon found that tbis mode of destruction was not only unsafe, because
of a liability to bave the mutilated notes go out of the chimney top, but that it
was a wicked waste of much excellent material, suitable for tbe manufacture of
paper.
The regulation was, over a year ago, thereupon changed; and all sucb government securities as are destined for destruclion are now and bave ever since
been destroyed by maceration.
The mutilated securities, after cancellation by punching and cutting, are
placed in • a large revolving iron cylinder, which is then securely locked, with
three locks, the keys to the respective locks being kept, one each, by tbe three
members of the committee appointed to witness tbeir destruction.. While so
locked in the cylinder, they are treated, through a flexible tube and an opening
in the gudgeon, with chemicals and steam, until they are thoroughly macerated
and'reduced to a fine pulp.
The committee then unlock the cylinder, and certify to tbe total destruction
of the securities. Tbe daily product of this operation is worth between three
and four hundred dollars in money.
By the *' Act to provide a national currency," wbicb was passed while the
practice of burning United States notes Avas still in vogue, and copying after
the treasury regulations then in force, it Avas provided by the thirty-second
section.of that act, in speaking of tbe retiring of tbe mutilated national bank
notes, that they ^'sliall be burned to ashesJ^ The same reasons that existed
REPOET OF THE SECEETAEY OF THE TEEASUEY.
143
for tbe change from burning to maceration as to United States securities,
apply with equal force to tbe notes of tbe national banks; and in an especial
manner to those of tbe banks that bave failed, and for tbe redemption of whose
notes tbe government has thereby become liable. Sucb a change would do away
with tbe necessity for two separate committees, and two distinct establishments,
now kept up, for tbe destruction of the two kinds of currency.
A change in tbe national currency act, to make it conform in regard to the
destruction of tbeir mutilated circulating notes to tbe practice of tbe Treasury
Department, would be safer, and, would save much money, and be ot-berwise
beneficial to both tbe banks an^dthe government.
So, too, if tbe national banks should be permitted to cut off", say one quarter,
longitudinally, from tbe bottom of all tbeir notes, including tbe signatures of tbe
president and the cashier, leaving tbe corporate name of tbe bank, tbe denomination, tbe numbers, and the seal intact, before sending them to tbe Treasury
Department for'destruction, all danger from loss on sucb notes, while in transitu
and while here would be wholly avoided. Tbis last suggestion, if carried into
eff'ect, would save tbe. banks tbe necessity, and tbe consequent expense, of
employing an agent, or being here by one of their officers, to witness the destruction of their notes.
It is hoped that tbe honorable tbe Secretary will deem tbe suggestions herein
made of sufficient importance to invite to thern tbe favorable consideration of
Congress.
OUTSTANDING LIABILITIES.
. Chapter L X X of tbe first session of tbe thirty-ninth Congress, entitled " A n
act to facilitate tbe settlement of tbe accounts of the Treasurer of the United
States," passed May 2, 1866, has been found to work well in practice. Its
defect is, that it allows too long a time to parties holding outstanding drafts and
checks for presentation for payment. The time specified, " three years" from
tbe *' termination of any fiscal year," may give within a day of four years. This
is unreasonably long. It is believed that when a draft or check has been out^
standing fora year, it would be better to bave it covered into the treasury
at the end of tbe next fiscal year. This would give an average time of eighteen
months. The same is true of balances standing to tbe credit of disbursing officers,
that have remained unchanged for a like year.
I t is recommended that the law be so amended as to cure this defect. There
was covered into tbe treasury under tbis law $75,763 16.
TRUST FUNDS.
.
Descriptive list of stocks on deposit in this office, held in trust by the Secretary
of the Treasury, belonging to the Chickasaw National Fund.
State of Arkansas 6 per cent, bonds, due in 1868
$90,000 00
State of Indiana 6 per cent, bonds, due in 1857
141,000 00
State of Illinois 6 per cent, bonds, due in 1860
17,000 00
State of Maryland 6 per cent, bonds, due in 1870
6,149 57
State of Maryland 6 per cent, bonds, due.in 1890
8,350 17
Nashville and Chattanooga railroad 6 per cent, bonds, due in 1881
512,000 00
Ricbmond and Danville railroad 6 per cent, bpnds, due in 1876
100,000 00
State of Tennessee 6 per cent, bonds, due in 1890
104,000 00
State of Tennessee 5J per cent, bonds, due in 1861
66,666 66
United States 6 per cent, bonds, loan of 1847, due in 1867
61,050 00
United States 6 per cent, bonds, loan of 1848, due in 1868
37,491 80
United States 6 per cent, bonds, loan of 1862, due.in 1882
61,000 00
United States 6 per.cent, bonds, loan of 1865, due in 1885
104,100 00
Total..
1,308,808 20
144
REPORT OF THE SECEETAEY OF THE TEEASUEY.
Interest remains unpaid on the above-named bonds as follows : On those of
tbe State of Arkansas, since 1842; on those of tbe State of Tennessee and the
two railroads mentioned, since 1861; Indiana, by 3 per cent." fund, since 1851.
Interest on United States bonds is regularly paid, as is also that on tbe stocks
of tbe State of Illinois,
Descriptive list of stocks on deposit in this offce, held in t7'ust by the Secretary
qf the Treasury, belonging to the Smithsonian fund.
Bonds
Bonds
Bonds
Bonds
of
of
of
of
the
the
the
the
State of Arkansas, due in 1868
State of Illinois, due after tbe year 1860
United States, loan of 1842, due after tbe year 1862
United States, loan of 1848, due in 1868
...
Total
$538,000" 00
56-,000 00
48,061 64
33,400 00
67.5,461 64
No interest has been paid by tbe State of Arkansas on tbe ninety thousand dollars of its stocks held in trust by tbe United States for tbe Chickasaw national
fund, nor on the five hundred and thirty-eight thousand dollars of its stock so held
for tbe Smithsonian fund. These trusts have been kept good, notwithstanding tbe
default of tbe State of Arkansas, by tbe government of the United States, and
the interest has been paid over periodically, as it fell due, to tbe two parties named,
Avho were entitled to receive the same. The amount so paid from time to time
by the United States, on behalf of tbe State of Arkansas, running through a
quarter of a century, now amounts to ninety-four thousand two hundred dollars
without interest.
The Treasurer of the United States UOAV holds over one hundred thousand
five per cent. United States ten-forty stocks, in trust for tbe treasurer of Arkansas,
which was lately collected under a local law.. Tbe suggestion naturally presents
itself, whether it would not be just and right to apply these funds, so held, to
tbe repayment of tbe money heretofore, from year to year, for so long a. time,
advanced to these trusts by tbe United States for and on account of tbe State
of Arkansas ?
Whatever reasons there may bave formerly been for a law or a regulation of
the departrnent for the placing of these trust funds, under wbicb they might
be invested in *'cats and dogs," there certainly can be none now, nor will
there probably be in tbe future. The stocks o f t h e government are now so
numerous and cheap, and beyond a doubt safe, that there can be no reason why
all trust funds, if the trust be invested, should not be placed in tbe stocks of
the United States'. But why all this machinery of stocks and stock investments of any kind] Why not treat these trusts as permanent annuities, and
pay >tbe parties for whose benefit the trusts are, the same amounts that they
would realize from tbe dividends on tbe stocks, annually, by a clause for the
pnrpose in a proper appropriation bill?
In March, 1861, soon after I came in charge of tbis office, I wrote to the
then Secretary of the Treasury: " I herewith transmit a complete descriptive
list of all bonds, coupons, and securities held in trust for tbe Chickasaws, left
in tbis office for safe-keeping. From inspection of the books it ap;pears that
some of the securities belonging to tbis trust fund bave from time to time been
withdrawn in whole or in part, and replaced sometimes by tbe same and sometimes by other securities."
" Sixty-six thousand six hundred and sixty-six dollars and sixty-six cents of
Tennessee State bonds were so withdraAvn on the thirty-first of January, in tbe
year 1855, and bave never been replaced in kind or by others."
** While protesting that the Treasurer is in no Avay pecuniarily responsible for
the safe-keeping of these papers, be would most respectfully suggest tbe pro
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
145
priety of asking authority from Congress to sell the securities, place tbe money
• accruing from sucb sale in the national. treasury, issuing therefor a single government bond for tbe amount of tbe entire trust, and .have tbe interest of tbe
same for the payment of tbe annuities provided for annually in tbe Indian
appropriation bill."
, *'Many of tbe securities are coupon bonds, and are transferable on delivery,
and are therefore subject to tlie danger of being purloined, converted, and lost
to tbe trust or to the government."
What Avas then said is equally true now. The same reasons that demanded
the change then exist now, and the only valid knoAvn objection that could then
have been urged, namely, that tbe government stocks were at so high a rate of
premium as to bring the rate of interest lower than could be realized by investment in other stocks, is now removed. Tbe government rates are now as good as
others. Then the government had no need to borroAv any money. Now it is
.compelled to borrow largely.
*
This mode Avould seem to be very desirable on tbe part of the government for
borrowing, and equally so for investment on tbe part of tbe parties for Avhose
benefit the trusts Avere created.
Much labor and expense might be saved, and much care, anxiety, and risk be
avoided, if all the government securities now held by tbe Treasurer in trust, for
any purpose Avhatever, should appear only on the books of tbe Treasury Department in the name and to the credit of any national bank, or any other trust.
A simple letter, in duplicate, addressed respectively to tbe party in interest
and to tbe Treasurer of the United States, stating tbe fact of such credit, Avould
seem to be sufficient to satisfy every requirement.
In all cases like tbe Smithsonian fund, or the Indian annuity funds, a better
Avay still would be to sell all tbe stocks now held in trust, and to cover the
avails received therefor into tbe treasury; all amounts hereafter so received to
be in like .manner covered into the .treasury. The annuities as they become
due could be provided for in tbe appropriate annual appropriation bill. Sucb a
process would make these transactions so simple and plain as to leave little labor
foi: the department, and all the matters pertaining to these trust funds would be
better understood and cared for by the Congress and by tbe people of tbe United
States. If a law should be passed authorizing sucb a disposition of these trusts,
it Avould close tbe door to peculation and fraud, and obviate every possible risk
and danger of loss. Had such a laAV existed,ten years ago the great larceny of
trust fund bonds, committed in another department, could not have been perpetrated.
Tbe Avorking force for tbe year and tbe pay-roll Avere as follows :
There were ncAV appointments during tbe year
Resignations
Deaths
,
Dismissals
Transfers
Increase during the year
In tbe office at commencement of year
Total number employed,
10 T
53
•... 16
i
2
3
:
2
—
23
30
242
.,
, . . 272
146
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
Tbe disbursement for salaries were for tbe year:
On the regular roll
$230,278 32
On tbe temporary roll
151,833 47
Less internal revenue tax
Total payments on salaries
$382,111 79
9,522 84
372,588 95
. Another year's experience has added accumulative evidence to prove tbe fact
that the present system of compensation of the employes in tbe departments of
the government is Avrong, unwise, unjust, and very demoralizing. Although so
to a degree in all the branches of the public service, it is particularly so with
respect to tbe females so employed.. Some of these are in places of great pecuniary responsibility, and incur great risks. This is especially true of such as
are employed in the redemption of the national currency, where a loss' of notes,
an error in tbe count, or the overlooking of counterfeits, makes each clerk so
engaged personally liable to respond in money to tbe amount of any errors so
made.
These amounts are deducted from tbe salaries of sucb clerks regularly at the
end of each month.
Banks and business firms pay their tellers and others, who are responsible for
money errors, higher salaries than those who perform mere routine office business.
It Avould be hard to find a reason why tbe same rules should not obtain in
the government offices, or why clerks here performing like duties, and incurring
like risks, should not be paid according to their individual merits, and tbe risks
and liabilities that they severally incur.
Then, again, where the labor and responsibility is of like cKaracter, the diff'erence in the manner of doing the Avork, and the amount done, between two individuals is very great. It is well knoAvn that some clerks are able to and do
perform three times, and more, tbe labor of some others, and that they do it,
too, with more skill and every way better; and yet it is insisted by legal enactment that tbe very poorest of sucb clerks shall receive the compensation of the
very best. Who Avill say that this is right, or that it is not unjust, vicious, and
pernicious ?
A change should be made that Avould tend to stimulate all to well-doing, by
the hope of promotion and better pay; that would bring the poorer classes up
to a higher standard, and not, as is now done under tbe sanction of law, inevitably
drag the better classes down to tbe level of the very poorest..
So, too, the rule which has been so long in use that it seems to have tbe sanction of laAV, by Avbich leaves of absence are granted for a month in each year, is
claimed by all alike as a prescriptive right. In these cases, as in those of leaves
of absence on account of ill health, or for sickness in family or other cause, tbe
poorer clerks, whose absence is of little account to the business of the ^office,
more readily obtain these leaves, Avhile those who do tbeir whole, or more than
tbeir duty, are necessarily denied the privilege, because tbeir better services
cannot be spared. This is another source of demoralization, and needs reformation.
'To remedy these evils it is suggested that tbe law should be so changed as to
authorize a more perfect classification of tbe various employes of tbe department.
Tbis could be so done as to do justice to all, without increasing tbe aggregate
amount of money now paid for salaries. The loss of time by reason and on
account of regular leaves of absence, sickness, and from other causes, is believed
to be more than twenty per cent. A law authorizing an increase bf that percentage to the pay of each employ(^, and forbidding tbe payment for lost time
for any cause whatever, would procure much more and better service than is
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
147
now had, and at a less price. Tbe rule then would be to pay well for work well
done, and not at all for no work.
In the report made to you in 1866, the folloAving plan for tbe reorganization
of this office AA^as submitted, to wit ;
An assistant treasurer, at
$3, 500 00 per annum.
A cashier, at
3, 500 00
An assistant cashier, at
3, 000 00
•*
A chief of division of banks, at
2, 800 00
''
A chief of division of issues, at
2, 800 00
"
A chief of division of redemptions, at
2, SOO 00
"
A chief of division of general accounts, at
2, 800 00
"
A chief of division of treasurer's accounts, at
2, 500 00
**
A chief of division of loans, at
2, 5.00 00
"
. A chief of division of coriespondence, at
2, 500 00
**
A pay ing. teller, at
1
2, 500 00
A receiving teller, at
2, 500 00
''
An assistant paying teller, at
2, 200 00
"
An assistant receiving teller, at
2, 200 00
*'
A chief clerk, a t . .
2, 200 00
2 principal bookkeepers, each at
2, 200 00
"
15 fifth-class clerks, each at2, 000 00
15 fourth-class clerks, each a t ; .
1, 800 00
15 third-class clerks, each at
1, 600 00 • *'
11 second-class clerks, each at
1, 400 00
"
9 first-class clerks, each at
1, 200 00
''
1 engineer, at
1, 000 00
9 messengers, each at
1, 000 00
**
7 assistant messengers, each at
800 00
"
7 laborers, each a t . .
700 00
15 female clerks, each at
1, 100 00
"
15 female clerks, each at
>
1, 000 00
"
17 female clerks, each at
.-..'
900 00
17 female clerks, each at
800 00 . "
17 female clerks, each at
700 00
:'
1 female messengers, each at 600 00
"
5 female assistant messengers, each at
500 00 , '*
9 female laborers, each at.
400 00
'*
This reorganization is even more needed noAv than then. I would, boAvever,
now suggest, that a chief clerk standing on tbe list with a dozen or more clerks
standing above him in rank and pay, is rather incongruous.
This office might be abolished, and its duties merged in the chiefs of divisions;
tbis course is UOAV recommended. *' Two principal bookkeepers, each at $2,200,"
inadvertently omitted in last year's report, are now employed under existing
law, and, being indispensable, are now added.
The present reverse numbering of classes should also be changed. All schoolboys know that the first class is tbe highest, and no law Avill make thern unlearn
the rule when they come to be men. By the proposed plan, the female clerks
Avould be classified into five grades, with salaries ranging down, frora eleven toseven hundred dollars. This arrangement would not increase the expenditure
one cent, as it would average a salary of nine hundred dollars per annum to all,
Avbich is tbe equal salary now. paid to all female clerks in the department, by
law, to the good, bad aud indifferent alike.
Being satisfied that. such an arrangement, or a similar one, Avould not only
promote the efficiency of tbe personnel of tbe office, but that it is absolutely
148
EEPOET OF THE SECEETAEY OF THE TEEASUEY,
necessary to its safe conduct, I cannot too strongly urge th<? propriety of its
speedy adoption.
.
It is believed that if our form of government shall ever be subverted, it will
be mainly due to tbe unfaithfulness of its public officers, and especially of those
Avho are intrusted with the collection, safe-keeping and disbursement of tbe public revenues. There is no other subject on Avbich the people are so jealous;
and they probably will, in time, prefer any other form of government to that
Avhich permits its servants to rob them of tbeir hard-earned substance.
The necessary expenditures of the governraent are now, and for a time are
likely to be, so large that it does, and will require a great multitude of officials,
Avho have opportunity for peculation.
Mercenary bad men seek public offices, not so much for tbe salaries that pertain to them, as for the ''stealings" that they suppose they may with little or no
risk put in tbeir pockets.
Tbe most fruitful causes for the dishonesty'of public officers are the low
salaries paid to, and the bonds required of sucb officers. It is notorious that
the government pays less for talent, character, and integrity than is.paid by individuals or corporations for like services, with like requirements to fit them for
the proper discharge of tbeir duties. In truth, it is now pretty generally understood that a competent man cannot afibrd to take and bold a public office
unless he be either rich or a thief.
'
The system of requiring bonds of public officers is believed to be a blunder,
and it is knoAvn that it has proved to be a failure. It is, undoubtedly, the
greatest source of malfeasance.
Were it not that the ring of thieves would be largely increased thereby, for
consistency's sake tbe bail should be required to give bail.
The moneys collected by the government since its organization, on bonds
given for the faithful performance of public duties on tbe part of public officers,
is so small that it is scarcely an appreciable percentage upon the amounts lost
through the dishonesty of officers and their sureties who have given such bonds
to the government.
It cannot escape the observation of any one who may have occasion to look
after frauds perpetrated upon the government, that in most cases the bonded
officer Avas but the instrument and tool ofthe Avily bondsmen Avho stood behind
him.
?
'
.
"
The obvious cures for the evils would therefore seem t o b e : first, for the
government to pay such salaries as others pay for like brains and Avork, so that
a public officer might be enabled to live Avithout the noAv seeming necessary
stealings, and thus avoid the temptation to fraud; and, second, the abolition
of all laws requiring bonds, Avith sureties, of any public officer, and the enactment of other laAvs denouncing tbe scA^erest pains and penalties upon every
officer, agent, or servant of the United States AA^IO should commit a fraud upon
the government, or who should permit one to be committed.
Punishment for fraud or malfeasance by a public officer upon tbe government,
upon conviction thereof, should be made severe and certain, and! the Executive
should announce in advance, that after conviction, there would be no hope for
pardon.
It should be made the SAvorn duty of every prosecuting officer, under like
penalties, to bring every case of fraud cr malfeasance on the part of any public
officer before the proper court having jurisdiction and cognizance thereof.
Under such laws the appointing power Avould not be able, Avhen objections
Avere made against the appointment of a doubtful man to office, to interpose the
noAv common plea that " b e will have to give bail, and that it Avill therefore be
all right.^^
Men Avill then be selected Avbo are known for their individual integrity, and
EEPORT OP THE SECRETAEY OF THE TEEASUEY.
149
not because they may be able to furnisb tbe now required bonds. And the ardent
desire on the part of rascals for places of public trust will cease Avhen they find
that the risks of punishment are much greater than tbe chances for dishonest
gain.
And thus, it is believed, this accursed evil Avould be greatly lessened, if not
entirely rooted out.
Again, and for the seventh annual period, I have the satisfaction to report to
tbe Secretary of the Treasury that the accounts of tbis office for the fiscal year
bave been closed Avithout tbe loss of a cent to the treasury of the United States
through tbe malfeasance or negligence of any one of the nearly three hundred
persons employed in tbis office, or from those or any other causes whatever, in
any other place, so far as any one in tbis office is concerned. This is, of course,
a source of equal gratulation and pride to all those Avbo contributed in any Avay
to tbis happy result,, and in wbicb, I am sure, you participate and fully sympathize.
Tbe figures by tbe tables in tbis statement show that, commencing with the
first of July, 1861, at a time Avhen tbe rebellion was already in full blast, until
tbe first of July, 1867, when it was nearly *' crushed out," a period of just six
years, tbe necessary money transactions of tbe treasury aggregated about eighteen
thousand million dollars. With this immense movement of money, nianipulated
by so many persons, and requiring so many various accounts, I repeat, not one
single cent has been lost to the government of the United States. Of tbis fact
I Avas all along, beyond a reasonable doubt, fully assured. But noAv tliat a committee, authorized by you for that purpose, of experts, with a man so well known
for probity and business capacity as Mr. Riggs, an eminent banker of this city,
at its bead, has, after the most thorough, patient, laborious, and full investigation, officially reported tbe fact to you that tbe books and accounts of this office
are entirely correct, and that the money representing tbe balance of the accounts
on tbe books was all in tbe A^aults of the treasury, and in the kinds of money
as required by the books and accounts, the proof of my faith in tbe fact has been
thereby most fully established. This result seems wonderfully marvellous and
almost miraculous.
In this connection it may not be improper for me to say that tbe intimate intercourse and close business relations existing between this office and others of
the Treasury Department give me abundant opportunity to be "well acquainted
with their transactions connected with tbe preparation, issue, and redemption of
tbe securities of tbe government.
Having this knoAvledge, it would seem to be due from me to the public to state
that tbe stories that bave been so industriously circulated in regard to abstractions or over-issues of stocks, notes, coupons, and currency, or of any one of them,
or of any other obligation of the government, are entirely without any foundation in truth or in fact. And there is every reason to believe that they Avere
deliberately gotten up and persistently reiterated for purposes of stock speculation on the part of some, and from motives of rev^enge on the part of others.
These conspirators against the credit of the government knesv, Avhen they
uttered these infamous charges, that they Avere tbe base coinage of baser brains.
And noAV, Avhile the paramoimt acknowledgments are due to Almighty God
for bis protecting care OA^er the treasury and those who bave it in charge, it is
freely admitted that tbis extraordinary success in saving the nationfrom pecuniary
loss is in a great measure owing to tbe uniform support received from you and
tbe two distinguished statesmen Avbo preceded you as beads of the Treasury
Department, and also to your assistants, and subordinates, including the heads
of bureaus on tbe one hand, and, on the other, to the integrity, vigilance, and
efficiency of the vei^ able body of employes in this bureau, who have so con
150
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
stantly, in season and out of season, aided a n d assisted in t h e laborious and
responsible duties of the office.
W i t h t h a n k s for your uniform courteous kindness in y o u r official relations with
tbis office, I am, v e r y respectfully, yours,
F. E. SPINNER,
Treasurer o f the United States.
Hon.
HUGH MCCULLOCH,
Secretary o f the Treasury, Washington, D . C,
SCHEDULE A.
Receipts and payments at the United States treasury, New York, for tlie fiscal year ending June
. 30, 1867.
RECEIPTS.
On
On
On
On
Ou
On
On
accountof
account of
account of
account of
account of
account of
account of
customs
internal revenue
miscellaneous
patent fees
Post Office Department
coin certificates
transfers
,
•
-
$122,677,022
4,158,148
517,421,236
45,666
4,789,902
109,121, 620
35,960, 388
34
53
43
85
87
00
60
738, 672,293
4,148,501
121, 839, 873
125,267, 528
54, 082, 664
2, 837,628
80, 559, 339
11
13
01
11
78
09
79
PAYMENTS.
On account of treasury drafts
^
On account of post offtce warrants
Amount credited to disbursing officers' accounts
Amouut checks paid on disbursing officers' accounts
Amount paid for interest on pubhc debt, (gold)
Amount paid for interest on .public debt, (currency)'.
Amount .paid on temporary loans
SCHEDULE B .
.Statement of transactions at the office ofthe assistant treasurer of the United States', Boston, for
the fiscal year'ending June 30, 1S67.
Eeceipts.
Disbursements.
Temporary loan
J
^ $3, 229, 000 00
$2,503,000 00
Internal revenue stamps.:
262,712 00
Fishing bounties
123,379 31
120,611. 12
Disbursing officers' accounts
15,814,838 04
16,028,105 95
Post Office Department
'
526,102 70
638,802 66
Customs.-.19,53(),78l 86
Interest account
24,421,416 50
23,503,089 05
Treasurer's general account
76, 508,956 27
By transfer and various other sources
51,180,241 27
115,094,471 68
The amount of fractional currency paid out
The amount of fractional currency redeemed
The whole number of coupons paid
The whole number of persons to Avhom interest was paid
119,302,565 05
$1, 030, 000 00
1, 650, 000" 00
$1,273, OCO
67, 000
SCHEDULE C.
Report of the receipts and dishursements at the ofiice of the assistant treasurer at Philadelphia
during the year ending June 30, 1867.
The receipts, which were placed to the credit of the Treasurer of the United States, during
the fiscal year were as follows, viz:
'
From transfer orders
$51,892,439 90
From loans
„
2, 032, 6U0 00
From'customs'.
8, 872, 352 03
From internal revenue
562, 870 85
From patent fees
21,648 00
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
From miscellaneous
From semi-annual duty
From post office.•
$4,740, 834 28
61,958 05
486,439 76
.-
Total
151
....:..
From similar sources previous year
Deduct
68,671,142 87 .
$109,848,713 11
68,671,142 87 ,
Decrease of receipts this year
41,177,570 24
The disbursements from.the office during the same term were as follows, viz:
On general treasury
$71,144, 389 70
On post office
505,946 07
Total
71,650,335 77
• Similar payments previous year
Deduct
.'
.,
Decrease of payments this year
$99,271, 698 55
71,650,335 77
' 27,621, 362 78
The payments of disbursers' checks, numbering 21,840, including those
drawn by the Treasurer on. his transfer account, amount to
$11,565, 614 07
Similar payments previous year
Deduct
,j
40, 081,823 02
11,565,614.07
.
Decrease of payments this year
28,516,208 95
The amount standiag to.the credit of disbursing officers on the morning of
July 1,1866, was
$2,050,523 51
Credits during fiscal year ending June 30, 1867
10,488, 473, 52
Total credits
1
Deduct total disbursements.
12,538,997 03
11,565,614 07
Balance credit of disbursers, June 30, 1867
973, 382 96
The amount of fractional currency redeemed during the fiscal year ending
June 30, 1867, was
$2,086,300 00
The payments on account of "interest on the public debt" were as follows, viz :
On registered loans, coin
$3,523, 655 50
On coupon loans, coin
3,864, 019 43
On temporary loans, ( L . M . ) . . . .
292,806 30
On Union Pacific railroad loan, (L. M . ) . . . . . .
90,202 01.
Total
Similar payments previous year
'7,77.0,683 24
7, 363,120 43
Increase of payments this year
.
. 407, 562 81
The payments of the coupons detached from the seven-thirty notes are not included in the
above, as they constitute a part of the disbursements from the general treasury.
UNITED STATES TREASURY, Pliiladelphia, Pennsylvania.
SCHEDULE D .
Receipts and dishursements at the ofiice of tlie assistant treasurer at St. Louis for the fiscal year
ending June 30, 1867.
Eeceipts
$47,439,379 51
Disbursements
45,183,548 76
152
EEPOET
OF T H E SECEETAEY OF T H E TEEASUEY.
SCHEDULE E .
Peceipts and dishursements at the office of the assistant treasurer at New. Orleans for the fiscal
year ending June 30, 1867.
Eeceipts
1
•
'
$21,932 349 82
Disbursements
21,495,151 32
SCHEDULE F .
Receipts and dishursements at the ofiice of the assistant treasurer at Baltimore for the fiscal
year ending June 30, 1867.
Eeceipts
'
$24,201',713 37
Disbursements
21,580,942 05
»
SCHEDULE G .
•
Receipts and dishursements at the ofiice of the assistant treasurer at San Francisco, California,
for the fiscal year ending June 30, 1867.
Eeceipts
$54,755,455 53
Disbursements
48,790,277 42
SCHEDULE H .
Receipts and dishursements at the ofiice of the U. S. depository at Chicago, Illinois, for the
fiscal year ending June 30, 1867.
Eeceipts
!
$7,988,759 28
Disbursements
7, 305,167 54
SCHEDULE I.
.
Receipts and dishursements at the ofiice of the U. S. depositary at Fittshurg, Fennsylvania,
for the fiscal year ending June 30, 1867.
Eeceipts
..!
".
$3,066,606 79'
Disbursements
2,897,603 37
SCHEDULE K .
.
Receipts and dishursements at the ofiice of the assistant treasurer at Charleston, South Carolina,
for the fiscal year ending .June 30, 1867.
* Eeceipts
$6,998,649 84
Disbursments
'.
7, 350, 712 35
R E P O R T O F T H E R E G I S T E R OF T H E
TREASURY
TREASURY.
DEPARTMENT,
Register's Office, November 1,1867.
S I R : The records of the Register's office exhibit its business transactions for
the fiscal year ending June 30,1867, as folloAvs:
DIVISION OF RECEIPTS AND EXPENDITURES.
The amount of business in tbis division has not varied much from that of the
preceding year. Tbe folloAving statistics, however, indicate a gradual increase :
.
"^ Balance ou hand July 1, 1866, not given.
REPOET OF THE SECEETAEY OF THE TEEASUEY.
153
The number of Avarrants issued during tbe year for civil, diplomatic, miscellaneous, internal revenue, and public debt expenditures was
21, 955
The number in tbe preceding year, was
. 21, 767
Increase
«
188
Tbe number of warrants issued for receipts from customs, lands, direct
tax, internal revenue, and miscellaneous sources was
In tbe preceding year
\
8, 498
7, 446
Increase
1,052
The number .of warrants issued for payments and repayments in the
War, Navy, and Interior (Pension and Indian) Departments w a s . . , 10, 428
I n tbe preceding year
9,666
Increase
.
Tbe number of journal pages required for the entry of accounts relating
to tbe civil, diplomatic, internal revenue, miscellaneous, and public
debt receipts and expenditures was
•
In tbe preceding year
Increase
3, 705
3, 486
219
The number of drafts registered was
I n the preceding year
Increase
762
-
37, 398
.'
'.
34,160
3, 238
The number of certificates for settlement of accounts was
6, 280
I n tbe preceding year,
6, 100
,
Increase
Tbe number of accounts received from tbe offices of the First and Fifth
Auditors and Coraraissioner of tbe General Land Office was
In tbe preceding year
Increase....
•
ISO
23, 340
18, 608
4,732
A majority of these accounts were copied for.warrants to issue; all were
registered, and at least one half were journalized and posted into the appropriate
ledgers.
There are kept in this division nine, ledgers containing personal accounts,
eight appropriation ledgers, five journals, and a large number of auxiliary books
for registering accounts, warrants, and drafts.
The annual stateraent of receipts and expenditures, in detail, and also condensed for printing, is made out in tbis division, and tbe proof:sbeets from tbe
printer examined. It requires the whole time of tAvo clerks. ^'
The Avork of balancing the ledgers in this division containing personal accounts, and which Avas for some years in arrears, has been brought up as far as
practicable. A large amount of work is performed in the division, requiring
much time and labor, but which cannot well be detailed.
• Twenty-four clerks are employed in tbe division.
154
E E P O E T OF T H E SECEETAEY OF T H E
TEEASUEY.
LOAN BRANCH.
Registered^ a n d coupon bonds—direct issue.
Number of |Bonds issued.
cases.
Loans.
1862, act of February 25
1864, act of March 3, 5 per cent
1864, act of June 30
:...
1865, actof March 3
1865, act of March 3 consolidated
Central Pacific railroad
• Union Pacific railroad
Union Pacific railway, eastern division
. Atchison and Pike's Peak railroad
Western Pacific railroad
Central branch Union Pacific railroad .
Total
Amount.
73
1
92
1,610
9,920
3
7
5
2
1
1
6,429
34
38, 320
83, 803
514,080
850
1,030
669
380
87
89
$6,414,550
•340,000
25,631, 300
74, 282, 300
315,141,400
1,600,000
3, 840, 000
2, 000, 000
640,000
3.20,000
320,000
11,715
645,771
430,529,550
Registered bonds issued on assignments in transfer.
Bonds
Number of Bonds issued.
cancelled.
cases.
Loans.
1847
1848
J858
I860
*
1861, act of February 8
1861, act of July 17
1862
1863
1864, act of March 3, 5 per cent
1864, act of March 3, 6 per cent . . . .
1864, act of June 30
1865, act of March 3
1865, act of March 3, consolidated ..
Central Pacific raih'oad
Union Pacific railroad
Union Pacific railway, eastern division
.... .
Atchison and Pike's Peak railroad ..
Western Pacific "railroad
Central branch Union Pacific railroad.
Total
'..
...
Amount.
.92
45
36
45
175
596
1,001
231
655
12
288
651
858
51
52
301
155
92
163
438
2,136
3,990
662
3, 006
53
941
2,803
7,986
, 679
737
383
186
92
165
430
2,484
5,084
623
3,060
24
875
2, 306
3,817
1,262
1,545
$1,316,350
627,100
460,000
570, 000^
1,430,000
7,133,500
'8,243,750
1,680,050
8,144,250
84, 300
1, 881,000
6, 302, 300
13,886,500
. 2,205, COO
4, 076, 000
64
3
11
9
543
69
85
50
1,053
369
111
89
2, 559, 000
640,000
513,000
305,000
4,875
24,889
23,958
6.2,057,100
155
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
Registered bonds issued in exchange for coupon bonds.
Number of Bonds issued.
Bonds
cases.
cancelled.
Loans.
1848
1858
1860
1861, act of February 8
186l,actof July 17
1862
1863
•. .
1864, act of March 3, 5 per cent
1864, act of June 30
•
.
1865, act of March 3
1865, act of March 3, consolidated...
Total
18
49
19
90
754
368
421
758
651
1,092
1,647
27
305
121
204
2,874
1,346
1,382
2,931
3,588
5,220
9,192
5,867
27,190
87
1,277
465
380
10,185
4,768
4,599
18,916
12,653
20,157
22,502
95,989
Amount.
$87,000
• 1,277,000
465,000
380,000
6, 945, 850
.. .3,448, 800
3,412,450
10,618,700
8,914,600
15,731,800
19,825,650
71,106,850
General summary of business in the loan branch.
Letters written ..."
•
. 24,037
2, 395
Number of pages of schedules of interest
....
62, 167
Number of names on schedules
•
$3 ,122,450
Amount of bonds (loans of 1847 and 1848) redeemed
22,457
Number of cases
697,870
Nuraber of bonds issued
119,947
Nuraber of bonds cancelled'
;
Araount of issues
i 563, 6 9 3 , 5 0 0
Delivered to Treasurer of United States for destruction, coupons
197, 694
cancelled
Delivered to Treasurer of United States for destruction, cancelled and mutilated bonds
60,966
Delivered to Treasurer of United States for destruction, slips cut
from coupon bonds
•
^
451,160
Twenty-six male and eleven female clerks were eraployed in tbis division.
NOTE A.\D FRACTIONAL CURRENCY DIVISION.
Statement shoioing the number of notes and amount offractional currency, (old
and new issues,) postal currency, and United States notes examined, counted,
and destroyed during the year ending June 30, 1867/ also the numher and
amount of coupons examined, arranged, and counted from February 21 to
June 30, 1S61, v i z :
Amount.
Number of notes,
&c., &c.
Fractional currency, (old issue)
Fractional currency, (new issue)
Postal currencA''
..
United States notes new issue
Uni ted States demand notes .
Coupons
Total...™
.-_....--........
...
.......
....--....
..
-
:
22,800,000
62,510,000
8,000, 000
14,104,602
10,008
5,650,172
$2,897,000
9 14,014,420
1,530,000
163,570,413
80,725
60,203,348
113,074,782
Tbe average number of employes in tbis division is about fifty.
00'
90
00
00
00
65
242,295,907 55
156
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
NOTE AND COUPON DIVISION.
At the close of the fiscal year tbe clerical force of this division consisted of
sixty-seven clerks, (twenty-one gentlemen and forty-^ix ladies.)
Tbe specific services rendered by tbis force during tbe year have been as
follows:
Statement of treasury notes (upper halves) assorted', counted, arranged, registered, and examined.
Authorizing
act.
Two-year 5 per cent, coupon treasury notes
. .
Two-year5per cent, treasury notes.
One-year5per cent, treasury notes.
Three-year 6 per cent, compound
interest notes
Do
do
Gold certificates
.
.•.
Number of
pieces.
March 3,1863March 3,1863March 3,1863.
7,124
69,015
60,960
March3,1863.
June 30,1864
March 3,1863.
44,911
965,973
42,956
Total
1,190,939
Amount.
No. of coupons attached.
$944,300
4,812,650
1,356,810
•
1 342
4,153,740
40,585,400
117,773,820
169,626,720
1, 342
Statement of seven-thirty coupon treasury notes.
Assorted, counted, and arranged.
Issues dated Aug. 19, Oct. 1, 1861,
and on warrants
,First series, dated Au^. 15, 1864
Second series, dated June 15, 1865..
Third series, dated July 15, 1865...
Authorizing
act.
3, 304
July 17, 1861.
June 30, 1864. 572,473•
March 3,1865. • 141,237
March 3,1865. 196,481
Total
No. of coupons attached.
389,836
367, 832
580; 8.84
913,495
.243,381,750
1, 338,552
3,304
July 17, 1861.
June 30, 1864. 477,193
March 3,1865. 123,276
March3,1865- 180,993
$570,350
130,560,150
45,642,200
35,455,750
389,314
337,068
545,571
784,766
212,228,450
1,271,953
3,304
263,070
. 85,487
134,526
$570,350
73,533,200
29,861,250
26,236,750
317,714
262,568
457, 901
• 486,387-
130,201,550
1,038,183
/
Total
Examined :
Issues dated Aug. 19, Oct. 1, 1861,
and on warrants
First series, dated Aug. 15, 1864...
Second series, da!^d June 15, 1865..
Tliird series, dated July 15, 1865...
Amount.
$570,350
153,619,650
50, 936,500
38,255,250
Total.. - Eegistered:
Issues dated Aug. 19, Oct. 1, 1861,
and on warrants
First series, dated Aug. 15, 1864...
Second series, dated June 15, 1865..
Third series, dated July 15, 1865...
Number of
pieces.
July 17,.1861June30, 1864
March 3,1865March 3,1865-
Of coupons there were counted, assorted and arranged, 6,893,195; registered,
6,016,315 ; examined, 3,989,100.
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
157
Tbe accompanying letter of the Assistant Register of tbe Treasury is respectfully submitted as part of tbis report.
Very respectfully, your obedient servant,
N. L. J E F F R I E S , Register.
Hon.
H. MCCULLOCH,
Secretary of the Treasury.
TREASURY DEPARTMENT,
Register's Office, October 24, 1867.
SIR : As your connection with this office has been so recent, you cannot, of
course, have any personal knowledge of the business of the of&ce for the year
ending June 30', 1867. I t seems proper, therefore, that I should state that the
business has been transacted well and promptly. Tbe employes, Avith very few
exceptions, have been very regular in their attendance, and have performed their
duties in a very satisfactory manner. They have always been willing to attend,
to any extra duty which the exigencies of the p.ublic service might require. I t
affords me great pleasure to be able to make tbis report, and to state that the
general conduct of tbe clerks is worthy of coraraendation. There are no sinecures
in the olfice.
Very respectfully, your obedient servant,
* J . A. GRAHAM, Assistant Register,
lion. N. L. J E F F R I E S ,
Register of the Treasury.
R E P O R T OF T H E SOLICITOR.
TREASURY DEPARTMENT,
Solicitor's Offce, November 15, 1867.
SIR : I bave the honor to transrait herewith seven tabular statements, exhibiting the amount, character, and results of the litigation under the direction
of this office for the year ending June 30, 1867, so far as the same are shown
by the reports.received from the United States attorneys of the several districts.
These tables embrace, respectively—
1. Suits on transcripts of accounts of defaulting public officers, contractors, &c.,
adjusted by the accounting pfficers of the Treasury Departraent.
. 2. Suits for the recovery of fines, penalties, and forfeitures under the customs
revenue laws.
3. Suits on custom-house bonds.
4. Summaries of proceedings under the confiscation actof July 17, 1862,
and tbe non-intercourse act of July 13, 1861, and prize suits.
5. Suits for fines, penalties, and forfeitures under, tbe internal revenue laws.
6. Suits in which tbe United States v/ere interested not embraced in any of
tbe before-mentioned tables. ^
7. A general summary or abstract of all tbe other tables.
An examination of this sumraary will shoAV that tbe Avbols number of suits
brought within tbe year Avas 3,873, of AAdiich—
56 Avere of class 1, for tbe recovery of
»
$1, 403, 703 14
714 were of class 2, for tbe recovery of . * . . . .
373, 328 14
422 Avere of class 3, for tbe recovery of
»
1, 0,47, 208 69
53 were of class 4
«
„... o
158
REPORT OF THE SECEETAEY OF T H E
TEEASUEY.
2,267 were of class 5, for the recovery of
361 were of class 6, for the recovery of
$ i , 513, 806 44
6, 244, 572 81
M a k i n g a total sued for, of
' 13, 582, 619 2^2
so far as shown b y these tables. T h e amount demanded in tbe prize and confiscation cases cannot, of course, be given. Of tbe total number of suits brought,
2,113 Avere disposed of Avitbin tbe year, as follows, to w i t : 1,785 were decided
for tbe U n i t e d States, 50 Avere adversely decided, 257 Avere settled and dismissed, and 21 Avere remitted b y tbe Secretary of the T r e a s u r y , leaving 1,760
still pending. Of the suits pending at t h e commencement of the year, 408 Avere
decided for the United States, 215 Avere decided adversely, and 424 Avere settled
a n d dismissed. T b e entire number of suits decided or otherwise disposed of
during the year Avas 3,160; tbe entire amount for which j u d g m e n t s were
obtained, exclusive of j u d g m e n t s in rem, was $654,761 0 9 ; the Avbole amount
collected from all sources Avas $2,.620,696 69.
T h e folioAving tables exhibit a comparatiA^e view of t h e litigation of the last
year and of the next preceding o n e :
Suits brought d u r i n g the fiscal y e a r .
1866.
Total amount reported sued for
dollars.
Total amount of judgment for the United States ..dolls.
Total amount reported collected
dollars Decided for the IJnited States
number.
Decided against the United States
,
numberSettled and dismissed.
.number.
Eemitted
number.
Pending :
1
number
Total number of suits brought
1867.
8,066,6.29^65
147,381 40
965,611 35
1,346
13,582,619 22
430,616 36
728,007 30
], 785
35
896
30
50
257
21
2,365
4, G72
1,760
3,873
S u i t s brought p r i o r to the f seal year.
1866.
Amount of judgments in old suits
dollars .
Decided for the United States
:
number.
Decided against the United States
;..number.
Settled and dismissed
numberAmount collected in old suits
dollars.
Total number of suits disposed of
Whole number of j ud gments in favor of theUnited States.
Whole amount of judgments in favor of the United
States during the fiscal year
dollars
Whole amount collected from all sources during the
fiscal year
dollars
1867.
58,105 94
224,144 73
461
24
509
408
215
424
3,611,752 41
3,301
1,807
1,892,659 39
3,160
• 2,193
205,487 34
654,761 09
4,577,363 76
2,620,696 69
T h e measures for the suppression of frauds upon tbe revenue, adopted in
pursuance of tbe act of March 3, 1863, bave been prosecuted b y rae as efficiently
as the means-placed at m y disposal and t h e circumstances under AAdiich I h a v e
acted would permit, and tbe results h a v e been important and salutary. I t has,
I think, been satisfactorily shown that frauds connected Avith t h e importation of
foreign merchandise have been perpetrated, and continue to be perpetrated,
npon a scale little suspected b y the country at large, and h i g h l y prejudicial to
EEPOET OF THE SECEETAEY OF THE TEEASUEY.
159
bonest importers, injurious to the revenue, damaging and deranging to trade
and manufactures, and corrupting and degrading in a high degree.
Many of these frauds have been ^detected, and a considerable amount of
money has been paid into tbe treasury as the proceeds of forfeitures thereby
incurred; and, AA^iat is of still greater importance, and what, indeed, is tbe end
for wbicb tbe measures in question were adopted, and for which all fines, penalties, and forfeitures are by the revenue laws imposed, a nearer approximation to
compliance with tbe law has been secured, a very considerable' advance in tbe
invoice and entered values of large classes of foreign merchandise having been
induced. There can be no doubt that what has been thus saved to tbe revenue
has amounted to many millions. Still, it must be admitted that Avhat has been
accomplished has fallen far short of securing a complete observance of tbe Isfw
on the part of those who have been accustomed to violate it. Tbe measures in
question have encountered violent opposition, and, in some instances, from
sources from whence it could not have been expected, and from Avhence it ought
not to bave come. This has been particularly manifest in respect to the suits .
Avbich have been instituted for tbe forfeiture of merchandise seized for fraudulent undervaluation; and tbe result has been -that less complete success has
attended the trials of those suits than the departraent bad a right to anticipate
frora tbe character of the evidence in its possession establishing the reality and
flagrancy of tbe frauds. I cannot but believe, boAvever, that the efforts Avbich
bave been put forth, and are still being put forth, by tbis office and tbe department, Avill eventually triumph over all the obstacles encountered, and that the
result will be a complete vindication of the department and of the law. Nothing,
certainly, will be left undone by me to secure so desirable a consummation.
The operations of the secret service division of this office, having in view
the detection and punishment of offenders against tbe laws relating to government securities, have been prosecuted with great energy, zeal, and success. .
Large numbers of offenders have been arrested.and convicted, A-ery important
seizures have been made of counterfeiting plates and other implements and .
materials for counterfeiting, and an effectual check and restraint to this nefarious
practice have been given and maintained.
I have tbe honor to be, very respectfully,
E D W A R D JORDAN,
Solicitor ofthe JTreasury.
Hon.
HUGH MCCULLOCH,
Secretary ofthe Treasury.
Statistical summary of business arising froin suits in which the United States is a p a r t y or has an interest, under charge of the
Solicitor of the Treasury, during the fiscal year ending Juiie 30, 1867. *
3^
O
SUITS BROUGHT DURING THE FISCAL YEAR ENDING JUNE 30, 1867.
§g
m
o
fl
i
i
II:-
Judicial districts.
No.
2
Maine - - New H ampshire
Vermont
...
.
...
Massachusetts
Connecticut
Rhode Island
New ATork, noi'thern d i s t r i c t . - . .
New York, eastern district
1
4
New York, southern district
New Jersey.
Pennsylvauia, eastern d i s t r i c t . . . 2
Pennsylvauia, western d i s t r i c t . .
Delaware
2
Maryland
4
District of Columbia
Virginia
2
W e s t A'irginia
I.
North Carolina
7
South Carolina
2
Georgia, northern district
1
Georgia, southern district
Florida, northern district
•2
Florida, southern district
Alabama, northern disirict
1
1
Alabama, southern district
Alabama, middle district
Louisiana
3
A m o u n t in
suit.
• $25, 630 44
o u n t in
No. A msuit;
No.
1
56 $138, 450 00
2
22
3=5
53, 891 57
$2, 500 00
19
4
3
72
40, 504 09
646,197 82 128
5, 624 92
9, 078 57
32, 830 00 264
20, 616 33
: •
5, 330 12
• 39, 044 86
10, 572 65
2
9, 738 32
9, 595 45
2, 995 66
3
10
11, 708 92
••
u
1
542, 981 42
300 00
32
8
2
220
315
294
39
294
68
.
2, 000 00
A m o u n t in
suit.
$64, 000 00
1
1
$314 60
500 00
105, 394 83
12, 000 00
9
25, 510 65
248, 259
1, 046, 566
499,250
76, 784
9, 800
21,143
00
04
00
00
00
10
4, 088 18
19
No.
1
19
24
183
3
3
1
6
3
50
10, 753
41,210
3, 548, 832
2, 750
3, 800
00
43
00
20
00
00
29,638 60
fl
.*i
E-I
a
<
1230, 895 04
500 00
184,796
12, 000
50
273, 715
1, 728, 280
5, 270, 091
79, 534
34, 216
21, 443
40
00
00
92
13
44
00
33
10
9,418 30
68, 638 46
10, 572 65
1,000 00
16, 338 32
9, 595 45
2, 995 66
16
6
14
20, 200 00
31, 908 92
2, 198 72
8, 766 45
1.
1
6, 645 i 7
34
3, 600 00
O
o
O
1
1
14
10
H
^^
I—1
A m o u n t in
suit.
o
•e
fl
O P 03
Amount
No. in suit.- No.
'Si
s
-^2a
A m o u n t in
suit.
'o
o
a =0
—•«}
>
.i§S
1
%
fl
>
$6,676
® 500
200
49, 884
3
61
00
00
48
550 00
28, 398 85
20, 487 14
2, 773 70
16,131
1,450
5, 701
25, 000
W
o
o
40
00
94
00
3, 828 30
872 74
$31, 408 26
500 00
<3
61,647
216
6, 803
34 147
58, 017
221, 291
6, 588
11,142
708
1 385
20
46
44
46
72
70
96
34
32
35
81
00
1 628 30
3 140 20
4, 400 00
200 00
142
490, 040 35
33
.
9, 500 00
2,198 72
8, 766 45
506,185 52
2,134 40
2, i34 40
o
H
a
. O O? CO 00 CT
I O —' t - r- CO
• o IO ro »o CO
^"co">o"
lo'co"
o"
3 1 C J 5 0 T } < O O I O I O O
• ' * p
'
! R r'.S 'u FH •li
'
o '2 &5 o t^
5
REPOET OF THE SECRETARY OF THE TREASURY.
co"
-COOJOCOOO-^COCOOCOOO
, 'J3COr-i—lO — CO—iTTf-COO
-I O r-H J> J ^ O LO C i O
IO OJ
OJCO-^CO"0
'-'iOG:i>OlOCNO—lOOOOt^O
OJ rH I-H
CO CO J> IO OJ 0 0 IO
OJ OJ
o ^
o
O IOO
OOCXJ O i
• aiCT lo
. rr o o <
00 IO
o o
o o
-I - * 05 IO O OJ
•o •o
• o •o
•o •o
.• t^o •' CO
o
Oi O CO rH CO
o o o o OJ r-( 0 0
CTi o o o o
IO o o o o
^j^oiOr-iocncjOTt^ocoO'--*
3C~OJCC100 10CCOCOOCJ)10—ICJ^
rcoocooococcc-cococo-rrOJoj
r
•fM o
u a ^
o5?
3Is
1> 0 3 . 0
.j.^^.ahiS'Sgfl^a
fl •;
a , c ^ s ?! p ;
:a.2.2jjp 5Mo
s ;?• s ^ M i
r- r - rH t ^ CO
O o
o o
o o
I ^ >0 00 O 05
•CO —1 CO O O
CO OJ !> O CO
• o o
• o o
I o -^
T: :J2
T
ga i
1-^
• r-l OJ Ol CO CO CO
l^ »ooo
CO ' - ' CO'
CO —I c -
a ii bt <o d
rS 5 ^ '^. ^ Sflf
11
161
SUITS B R O U G H T D U R I N G T H E F I S C A L
YEAR ENDING JUNE 30, 1867.
-22
1
g^
"a-
.si
J u d i c i a l districts.
B:=i
'a
fcjD.ca
^1 .fl
s
ii
1
i ^
Is
o
n
Maine
R h o d e Island
N e w York, southern district
New Jersey
..
Maryland
District of Columbia.
Virginia
"VVest Virginia .
North Carolina
South Carolina
.
9
18
'""i'
15
5
7
1
1
1
24
68
46 ' " " 2 '
14
. 6
1
49
177
584
8
233
38
4
1
6
5
2
1
15
4
1
27
16
25
23
1
56
22
7
Louisiana
1
1-
2
48
7
. 6
3
1
7
1
2 1
2
•"•'2'
2
148
1
19
12
5 •
12
1
Is "i
$9, 827 50
11
318 00
12,106 62
1
14 " " 2
8, 521 12
49, 738 23
3, 571 52
46, 984 63
50, 000 00
400 00
1
2
14
2
46
4
45
73
9
3
1
7
3
1
123
15
59
2
^i
1
::::::
a 0 ^•
1^
•cO-S
11
c3
III
is
- Il
ll
|.a-g
fl'o'^
30
1
1
$32, 813
500
657
86, 859
400
9, 699
•484
243
430, 091
46, 473
133, 502
14,497
568
3
•B
0
.0
a
fl
-fl
h* •
34
00
78
07
00
37
64
00
19
20
25
97
77
24, 803 56
5, 666 66
• 42
1
6
47
2
8
254
97
282
25
105
102
10
18
3
54
2
7
64
8
8
284
165
473
39
111
163
10
23
6
11
18
13
19
34
• 10
78
12
1
40, 220 74
2"
2
3
°
3"0
•2
240 00
1
<
• 21
19
. 5
1
3
212
1
20
23
6
16
1
S
a^i
79
3
22
76
12
6
315
340
873
43
299
69
1
29
7
2
6
3
u
.1.3 1
Q
•40
1
17
35
4
8
1
*fl
.
P
0
'B
0
:
A l a b a m a southern district .
Mississippi, southern district
T e x a s , eastern district
T e x a s , western district . .
eastern district
DigitizedArkansas,
for FRASER
.
......
Pennsylvania, westei'n district
Oeorgia southern district .
Florida, northern district
F l o r i d a southern district . .
.
31
1
5
33
1
2
2
6
240
• 2
95
236- " ' " ' 5 '
21
60
29
1
18
1
1
&b
.a
1
0
£|
3 5
§^
I N SUITS B R O U G H T PRIOR T H E R E T O .
961,543 71
195 00
$16, 504
500
518
61,991
n fl
Pi
H
O
<
11
00
00
10
$64,221
1 000
657
148, 506
616
16 502
34 632
58, 260
651 383
53, 061
144 644
15, 206
1 954
20
24, 805
9, 071 12
28, 398 85
76,225
2, 773
3,571
63,116
1,450
.5,701
75, 000
O
0 fl
37
70
52
03
00
94
00
4, 228 30
872 74
60
00
78
53
44
83
36
70
15
54
57
32
58
00
56
-
4, 400 00
5, 000 00
40, 420 74
2 •
78
-7
11
K
a
•H
•o
w
1 628 30
3,140 20
a
Hi
2
59
1
2
Whole amountof judgments rendered in.favor of the United
States during the fiscal year
ending June 30, 1867.
Statistical summary of business arising from fiuits in ivhich the United States is a party, SfC.—Continuecl.
2, 374 40
963,678 11
376 10
4, 000 00
3 512 06
376 10
713 44
18
10
16
A r k a n s a s , western district
1
2
10
5
16
1
14
81
5
1
7
4
186
2
33
16 • - 3
257 " " 2
5
1
3
179
2
12
4
6
1
14
12
"'"4
2
2
.39
3
2
9
7
95
3
64
1
4
4
33
4
4
. 1
2
9
17
5
29
17
32
1, 240 37
3,139 72
Tennessee eastern district
22
1
6
Tennessee western district
Ohio southei'n district
Illinois northern district
Illinois, southern district
Michigan eastern district . . . .
Michiffan, western district
Wisconsin
Iowa
Minnesota
."
Kansas . . . . .
California. .
.
. . . . .
Oregon
'.
7.
Nevada
Nebraska
Washington Territory
L
Utah Territory
.'
D a k o t a Territory
•
Colorado T e r r i t o r y
N e w Mexico T e r r i t o r y
Arizona T e r r i t o r y
Idaho T e r r i t o r y
Montana T e r r i t o r y
Total
...._
_
.-..
.
».
..
.\...
....^.
....
38
7
196
2, 049 33
11
2,000 00
254 . 1,058 53
36
250 00
282
6,101 00
10
229
11, 865 06
15
18
13
8
11
60
10, 600 00
. 7
3, 633 10
2 ""5'
1
4 ""5
1
6
4
60
2
•2
2
1
42
]
3,
5
3
6
1
500 00
......
1
20
1
71
641 81
2,554 76
3, 552
3, 859
9, 657
3, 285
6,215
4, 000
4,_518
47
4670
57
69
00
23
638 17
1
.
I
7
2
152
91
4
19
11
4
1
2
462 85
64,107 93
2
641 16
1
12
20
11
20
1
22
86
11
246
35
259
5
221
6
14
12
2
2
59
3
.
28
20
172
97
33
19
118
12
250
39
282
7
239
11
15
12
10
3
136
3
1, 492 72
8, 263 03
5, 392 72
3, 387 25
. 20, 262
2, 156
32, 252
323
23, 406
25.359
85, 594
500
2, 214
. 800
2, 500
85
88, 875
3, 833
27
75
98
90
32
10
49
00
55
00
00
70
93
10
4
2
4
1,300 00
5
6
87 00
362 72
641 81
3, 739 41
3, 387 25
14 654
4, 036
23,624
4 448
80, 926
7,713
39 526
514
5,901
3,018
40
536
184, 640
200
49
87
29
07
25
25
70
00
53
12
00
70
03
00
P0
O
w
1^
o
641 16
OQ
803 13
O
S3
2 620 696 69
o
•
KJ
1,785
50
257
21 1,760 3,873
224,144 73
408
215
....
. 424
1, 892, 65& 39
2,193
3,160
654,761 09
TREASURY DEPARTMENT, Solicitor's OjSHcey November 11,1867.
m
QQ
S3
Kj
05
03
164
REPORT OF THE SECRETARY OF THE TREASURY.
R E P O R T OF T H E SUPERVISINGl A R C H I T E C T OF T H E TREASURY D E P A R T M E N T .
TREASURY DEPARTIVIENT,
OFFICE OF THE SUPERVISING ARCHITECT,
Septeinber 30, 1867.
SIR : I have the honor to submit the following report of the work performed
and the expenditures made under the supervision of this office for the year ending September 30, 1867, with estimates for the ensuing year.
The operations of the past year have been more extensive than those for
many j ' e a r s previous, and the labor performed more arduous than at any period
since the organization of the office. Designs have been prepared for each
building, adapted as far as possible not only to the wants of the public service,
but to the peculiarities of locality, climate, material, and to the importance of the
structure; the style of architecture being varied in order to avoid monotony
and repetition. No pains haye been spared to render the plans and specifications
complete, and in_all cases where contracts were involved, the working drawings
were prepared and reproduced by photography, and the specifications printed
for distribution to bidders before advertising for proposals. This, together with
the large amount of labor that has been required for the repairs and improvement of the buildings already erected, and the general supervision of the great
amount of property under the control of this office-, the estimated value of
which is more than 830,000,000, have rendered the labors of- the past year
exceedingly severe.
In.the selection of sites, special care has been taken to secure lots of such
size as to insure good light on all sides of the building, and a sufficient isolation
to prevent damage in case of fire; buildings faced with granite or marble not
being, even when constructed of non-combustible material, fire-proof, though
popularly deemed so. These irnportant considerations seem to have been entirely lost sight of in the construction of most of the buildings owned by the
government, and as a consequence they are either deficient in light, or, though
nominally fire-proof, dependent on the preservation of the surrounding buildings
for their own safety. ' The convenience of location ha's not been overlooked,
and it is believed that the sites thus far selected have proved satisfactory to a
large majority of the inhabitants of the various places, and that the property
has been obtained in all cases at fair prices.
In the preparation of plans. I have been governed by the requirements of
the various branches of the public business at each locality, and while avoiding
any unnecessary expense or display, I have endeavored to render each building
ample for the proper accommodation of. the officers for whose use it was intended, and at the same time convenient, durable, and creditable to.the government. Experience having demonstrated that cheaply constructed buildings,
though costing less at first, are the most costly in the end, I have endeavored
to secure the best, most substantial, and permanent structures, and have not
attempted to exhibit economy by the use of inferior materials, or at the expense
of the quality of the work.
No contr.acts for the erection of buildings have been, made, it having been
found that changes in the plans and specifications are so frequently required
during the construction of public buildings that contracts are in most cases
practically abrogated, thus giving inducements and opportunity for fraud and
litigation. The records of this office show many instances in which dishonest
contractors, to escape their obligations, or for other fraudulent purposes, have
procured changes even in opposition to the wishes of the officers in charge and
of the department.
The work has therefore been done by days' labor under the personal super
REPORT OF THE SECRETARY OF THE TREASURY.
165
vision of superintendents, the material and manufactured work being furnished
under contract.
^
It has been found that thot'ough advertising, full information and perfect plans
and specifications are in many cases insufficient to procure fair proposals. An
impression appears to exist to a very great extent that the government ought to
pay more than a private individual, and that a contract is but an authorized
method of dividing the public money among the favored, and that the erection
of a government building is but a legal excuse for making contracts. Acting
under this impression, combinations are frequently formed in which the lowest
bid is sufficiently above fair market rates to make it far more advantageous to
the bidders to divide than compete. I have not, however, deemed a bidder
entitled to the contract because his bid was the lowest, but have required evidence that it was not above fair market rates. In cases where this could not
be satisfactorily proven, all bids have been rejected and new proposals obtained
or purchases made in open market. This rule has caused much surprise and
dissatisfaction in many cases, but on finding it uniformly enforced, its justice has
been generally acknowledged.
Another difficulty has been found in the belief that it was only necessary to
show that a contract is unprofitable, or that errors have been made by the contractor in his computations, to secure a release from its obligations, or an increase
of compensation. This I consider unjust to the honest and competent bidder,
as it enables the dishonest and incompetent to secure contracts by proposals
below their value, and, b}^ proving his inability, to secure a fair if not exorbitant
profit, thus practically avoiding competition. I have, therefore, declined to consider such evidence as a reason why any relief should be given, and have insisted on holding bidders responsible for their own errors.
Contracts have been made exclusively with manufacturers, mechanics, or regular dealers in the articles contracted for, and in no case above the lowest bid.
These contracts have been made by the superintendents under the direction of
this office, but by their own provisions are valid only when approved by the
Secretary of the Treasury, and cannot be modified, extended or cancelled without
bis written consent. The enforcement of these rules has already produced good
results, and it is believed that by a strict adherence to them, and particularly
by a refusal to modify any contract, the government can obtain work at as low
or lower prices than the most favored individual, and that the claims and litigation which have formed so large a portion of the history of the office can be
avoided, fair competition insured from competent and responsible bidders, and
opportunity and inducement to fraud prevented.
The difficulty experienced of procuring the services of competent and efficient
superintendents, clerks and draughtsmen, has much increased, the labors of the
office, the salaries paid the latter and the higher grades of clerks being entirely
inadequate to procure and retain competent persons. The character of work
required for the structures now jn progress being different from and superior to
the best private work, considerable time and experience is required to enable even
the best superintendents to perform their duties with entire success. This has
been shown by comparing the results attained by those of even moderate experience with those of others. It has been favorably exhibited in the cost of the
repairs that have been made during thepast sea.son, the most important of which
have been executed under the personal supervision of J. F . Morse and Judson
York, esqs..
I would strongly recommend that the situations of superintendents should therefore be rendered, as far as possible, permanent, and their appointments be of such
a character that on the completion of one building they may be immediately
transferred to another, thus holding out inducements for the completion of buildings at the earliest possible moment, and removing the incentives to delay under
the present system.
166
REPORT OF THE SECRETARY OF THE TREASURY.
In the repairs of buildings, the suggestions contained in my last report have
been carried out, and experience has confirmed their correctness. The general
condition of the public buildings has been much improved, and most of them are
now in good repair; the renovation and repair of the remainder are proceeding
as rapidly as the funds at the disposal of this office will permit. Many of the
corrugated galvanized iron roofs, which have proved worthless, have been removed and replaced by permanent coverings, though many of the larger buildings are still covered with that material, the repairs and removal of which will
constitute a large item of expenditure for some time to come.
The small amount appropriated has rendered it impossible to make much progress towards supplying the various buildings with suitable heating apparatus. ~
The hot-air furnaces with which nearly all the buildings erected prior to 1859
were provided, were found Avorthless and have been abandoned. G-reat progress
has been made of late years in the method of warming buildings, and most public structures, except those owned by the government, are now warmed by hot
water or low-pressure steam. I would strongly urge the introduction of suitable
heating apparatus, as rapidly as possible, into all important buildings as a matter
of economy, as .well as for the comfort of the officers.
In my last report I called attention to the expensive and unsatisfactory results of renting property for warehouse purposes in the most important cities.
Appropriations were subsequently made for the erection of the appraiser's store
in Philadelphia, on the splendid property owned by the government in that city,
and known as the ''Pennsylvania Bank properl^y," the construction of which has
been commenced. I desire to renew my recommendations and strongly urge the
erection of suitable fire-proof warehouses in New Y^ork for the appraisement and
examination of imported goods. It can readily be shown that the annual cost
of the present inconvenient warehouses is greater than the interest on the cost
of suitable fire-proof buildings. The buildings now occupied are rented on a
three years' lease, the longest period for which they can be rented under the provisions ofthe act of March 28, 1854, at $45,000 per annum ; the expense of fitting them for the purposes used has been thus far $64,637 97, and the cost to the
government of a three years' occupancy of these warehouses will be little, if any,
less than $225,000. The cost of labor'and incidentals is also much greater than
it would be in properly constructed buildings, and there is in addition the risk
of destruction by fire to the large amount of valuable property stored therein.
I am satisfied that an examination would show that the government pays in the
course of ten years the full value of property rented for these purposes in the
city of New York.
Efforts have been made during the year to dispose of the unproductive property under the;control of this department, but with only partial success, the sales
being in all cases made at public auction. The three warehouses on the Atlantic
dock, Brooklyn, New York, were sold for $70,500, which is believed to be their
full value. The marine hospitals at Burlington, Vermont, Burlington, Iowa,
Evansville, Indiana, the old marine hospital at Chelsea,. Massachusetts, and the
lot at Paducah, Kentucky, (the hospitcxl building having been destroyed during
the war,) have been sold, the two former at almost nominal prices. No more could,
however, be obtained, and it is believed their sale was advantageous to the department. Of the two, one was never used, and the other was never needed. The
erection of marine hospital at points where they were not required, and the omission to provide them in the principal ports, has been one cause ofthe great expense
and unsatisfactory results of the marine hospital system heretofore. The closing and sale of the unnecessary hospitals has relieved the sick fund of a great
expense, for which no adequate return was made. The hospitals at Norfolk,
Virginia, and Galena, Illinois, have been offered for sale but withdrawn. The
price proposed for the former was far below the value, the property being admirably located for mercantile purposes, and for thelatter merely nominal, the highest.
REPORT OF THE SECRETARY OF THE TREASURY.
167
bid offered being but $3,035 for property that cost $54,000. As it is a fine
building and admirably located, at the home of the General of.the United States
armies, to whom the country is so deeply indebted, I would respectfully suggest
that authority be obtained from Congress to donate it as an asylum for disabled
and destitute soldiers. The hospital at St. Mark's, Florida, has been transferred
to the War Department to be used for military purposes,it being of no value to
this department, and entirely unsalable. The hospitals at Ocracoke, North Carolina, Norfolk, Virginia, and Napoleon, Arkansas, will be disposed of as soon as
suitable .offers can be obtained. The old custom-houses at New Haven, Connecticut, Portsmouth, New Hampshire, and Sackett's Harbor, New York, have
been sold at fair prices. The old custom-house lot at Norfolk, Virginia, and the
lot purchased some years since at Perth Amboy, New Jersey, were offered for
sale but withdrawn, no satisfactory bids beiug obtained.
I would respectfully recommend that authority be obtained for the sale of the
unoccupied half of ,the custom-house lot at San Francisco, California, and the
appropriation of the proceeds t/) the erection of the new branch mint at that
place, the property being valuable and not needed bythe department; also, for
the sale of the old custom-house and lot at Plymouth, North Carolina, which has
not been used by the department for man}^ years, and can only be made habitable
at great expense; also, the old custom-house lot at Astoria, Oregon, which is
at so great a distance fro i.n the town itself that it cannot be made available as a
site for the proposed custom-house there, and is of no use to the department.
Sites have been purchased since the date of the last annual report for the
branch mint at San Francisco, California, the custom-house, court-house and
post office at St. Paul, Minnesota, and for the marine hospital al Chicago,'Illinois An admirable lot has been donated by Elisha W. Keyes, esq., at Madison, Wisconsin, as a site for the court house and post.office building, and a small
building purchased as a custom-house, &c., at Suspension Bridge, New York.
In accordance with the recommendations contained in my last report, a limited
appropriation having been made for janitors, some appointments have been raade.
The experiment has proved a success, and it is believed that by the employment
of competent persons their salaries can be more than saved in the cost of repairs,
while the buildings are at the sarne time kept clean and in creditable condition. .
The following baildings have been commenced during the past year, viz:
Custom-house, Ogdensburg, New York; custom-house, Cairo,Illinois; customhouse, Portland, Maine'; custom-house, St. Paul, Minnesota; court-house and
post-office, Portland, Maine ; court-house and post office, Madison, Wisconsin ;
court-house and post office, Des Moines, Iowa; marine hospital, Chicago, Illinois; appraisers' stores,-Philadelphia, Pennsylvania.
The remodelling and repair of the following buildings have been completed
since the date of the last^report, or are in progress, viz : the custom-houses at
New York, New York; Middletown, Connecticut; Wheeling, West Virginia;
Galveston, Texas ; Providence, Rhode Island ; Burlington, Vermont; St. Louis,
Missouri; and Baltimore, Maryland; and the marine hospital at Louisville,
Kentucky.
.
The unfinished but costly custom-house at Charleston, South Carolina, is
being adapted by work of a temporary character for occupancy until such time
as the building can be completed in accordance with the original design. Additional rooms in the custom-house at New Orleans, Louisiana, also unfinished,
have been fitted up likewise in a temporary manner to accommodate the increasing business of that port.
c
Repairs more or less extensive have also been made on the following buildings, viz :
Custom-houses.—Alexandria,Virginia; Bangor,'Maine; Belfast,Maine; Bristol,
Rhode Island; Boston, Massachusetts • Barnstable, Massachusetts ; Buffalo, New^
York; Cleveland,Ohio; Chicago,Illinois; Detroit,Michigan ; Ellsworth,Maine;
168
REPORT OF THE SECRETARY OF THE TREASURY.
Erie, Pennsylvania; Georgetown, District of Columbia; Kennebunk, Maine
' Louisville, Kentucky ; Milwaukee, Wisconsin ; Mobile, Alabama; Norfolk, Virginia; Newark, New Jersey; New Haven,Connecticut; Newport, Rhode Island
New Bedford, Massachusetts; Oswego, New York; Portsmouth, New Hamp
shire; Petersburg, Virginia; Pensacola, Florida;. Philadelphia, Pennsylvania:
Pittsburg, Pennsylvania; Plattsburg, New York; Richmond, Virginia; Sus
pension Bridge, New York; San Francisco, California; Sandusky, Ohio
Wilmington, Delaware; Wilmington, North Carolina; Waldoboro', Maine.
Marine hospitals.—Cleveland, Ohio ; Detroit, Michigan; Portland, Maine
San Francisco, California ; St. Louis, Missouri.
Court-houses and. post offces.—Boston, Massachusetts ; Indianapolis, Indiana
Philadelphia, Pennsylvania; Rutland, Vermont; Windsor, Vermont.
Branch mint.—New Orleans.
Territorial buildings.—Santa F^.
Plans have in addition been prepared, or are in course of preparation, for the
branch mint at San Francisco, California, (the erection of which will be commenced as soon as jurisdiction is ceded by the State, in accordance with the
requirements of the act approved September 11, 1841;) the custom-houses at
Machias and Wiscasset, Maine; Astoria, Oregon ; Newport, Vermont; ahd
Nashville, Tennessee; and the barge office and dock at New York city.
The cost of the various works has exceeded, to some extent, the estimates
which were submitted wirh my last report, and partially based upon the belief,
then general, that a reduction iu the prices of material and labor would take
place. This expectatation was not realized; onthe contrary,, the cost of all
kinds of material and labor has increased, and while in this city there has been
a surplus of labor, (without, however, a reduction of rates,) it has been alnaost
impossible to procure skilled labor in many localities. In som,e instances the
progress of the work has been much retarded from this cause.
In constructing the various buildings particular care has been taken to
insure a thorough ventilation, and as the great amount of business imposed on
me rendered it impossible to pay that attention to the subject it demanded, I
have availed myself, by your permission, of the services of Lewis W. Leeds,
esq.., of Philadelphia, whose reputation as an engineer of heating and ventilation is second to none in this country. I am under obligations to him for advice and suggestions, though it has.been in many cases impossible to carry out
his views to their full extent*
TREASURY EXTENSION.
Possession of the old State Department was not obtained until November 19*
1866, when the demolition of the building was at once begun and pressed as
rapidly as the weather and care necessary to preserve the old material would
permit. It was found, however, that the only material available in the construction of the north wing ofthe treasury was the brick,, a portion of the slate
and the small quantity of hard stone in the foundations which was broken for
concrete. A portion of the old joist was used for scaffolding, and a small quantity of the free-stone dressings in completing the old front of the treasury to its
junction with the north wing. With these exceptions the old material was found
to be worthless for government use and was sold at public auction, realizing but
a small sum. Except the brick the old material proved of little value, and
the expense of removal and cleaning was so great that the old building added
but little to the means provided for the erection of the new.
The removal of the building was completed in January, 1867. and the excavation for the north wing immediately begun, and continued .through the winter
as rapidly as the weather and the locality would permit. The work was pushed
vigorously in the spring, and on the first of April the first stone was laid at th©
southwest angle, though the entire excavation was not completed until a mo.nth
REPORT OF THE SECRETARY OF THE TREASURY.
169
later. The principal difficulty encountered was the connection of the foundations of the old and new buildings, the latter being eighteen feet below that of
the former. The old building was badly constructed, the mortar wanting in
tenacity^ and but little reliance could be placed on the cohesive power of the
structure. The soil was of a peculiarly treacherous nature at that point, narrow
veins of sand running under the old building at an angle of about forty de;2:rees
to the horizon. The excessive amount of rain and the uncertain state of the
weather determined me to construct a temporary roof over that portion of the
work immediately adjoining the old building, and I believe the complete.success
that attended its construction is due in great measure to that precaution. I t
was evident to me at an early stage of the work that the adoption of the method
by which the connection was made between the.old and new structures at the
south end would cause a delay of not less than two months, an increased expenditure of at least $7,500, and render the fracture of the old structure unavoidable as in the former instance. I therefore decided, after due consideration,
to construct the foundations of that portion of the north wing abutting on the.
old structure as a retaining wall, buttressed by the various partitions. This
decision was the subject of much comment and condemnation by professed
experts, but it is believed that the complete success attending the work has
demonstrated beyond cavil the correctness of my views, and that any other
course would have been injudicious. The foundation of the old building has
not been disturbed in the slightest degree; no indications of settlement or fracture
have been seen, and the saving in cost and time has been all that was anticipated.
The work was, however, one of great danger; the utmost care and every precaution was therefore taken, and no risk, inseparable from the nature of the
work, assumed.
It has been my effort to carry out the architectural features of the building as
nearly, as possible in accordance with the original design, which I have made
no attempt to change, but have in matters of detail corrected many errors that
marred its harmony, as in the case of the coffered ceilings of the porticoes,
which I have constructed wholly of granite, instead of cast-iron work painted
in imitation of that material as in the other porticoes, a device unworthy of so
noble and costly a structure ; and also in the pilasters at the re-entering angles
which I have reduced to equal faces. In no case have I attempted to obtain a
reputation for economy at the expense of the design or the quality of the work^
but have endeavored to effect what I considered to be true economy, viz., to
obtain the best articles and workmanship at the lowest possible rates.
In this connection I desire to renew my recommendations that the inappropriate and paltry galvanized iron ornaments substituted for the granite balustrade on the west front of the building be removed, and the work completed in
accordance with the original design.
My predecessor attempted to exhibit a great saving by omitting, in conipleting
the interior, the iron architraves from the windows, substituting for them plain
stucco. This paltry work, as might have been expected, is continually broken
and damaged, and must be replaced by the work originally designed. The
interior of the north wing will be finished in the same, style as in the south. I
have, however, succeeded in reducing the cost of the iron-work therein upwards
of $35,000 below the cost of the same articles in the south wing without in any
manner changing the design or durability. This has been effected by the reduction of the unnecessary thickness and weight of the castings to reasonable dimensions. As an instance I may state that the pilasters which line each hall, and
support nothing but their own weight, were from three-fourths to one and onefourth inch in thickness, and though projecting but five inches from the face
of the wall, were imbedded in it ten inches, and used as flues for conducting
hot air. As the partitions are but fifteen-inch walls, it will readily be seen that
Jtbey were practically divided into short sections, connected by but five inches.
170
REPORT OF THE SECRETARY OF THE TREASURY.
of brick-work, while the use of the pilasters as hot air flues insured a constant
expansion and contraction that prevented any possible adhesion to the rest of
the structure, and but for the fortunate circumstance that they formed no portion"
of the supports of the building, would have fractured the walls, as in many of the
government buildings erected underthe same supervision, where, unfortunately,
they performed the additional and legitimate duty of supports. The weight of
the window and door frames has also been reduced from twenty-five to fifty per
centum, leaving them of more than ample thickness. It is proper to add that I
have not estimated the amount of saving effected in handling such masses of
metal, or the cutting of each register, which would, at a very low calculation,
amount to several thousand dollars additional. It must also be remembered
that this saving has been effected at a time when the cost of material and labor.;,
has been from fifty to seventy-five per cent, higher than at the time the work
with which it is compared was done.
The system of heating adopted in other portions of the building, will remain
tinchanged, but the arrangements for the supply of the heated air have been
materially and radically altered. . A system of ventilation has also been introduced, which it is believed will be a complete success. The air in the south
skud west wings is supplied to the heating apparatus through an air duct
directly over the main sewer, and though every precaution was taken in its
construction, it has been found that the air supply is more or less contaminatedby the noxious gases from the latter, besides being liable to become itself a receptacle for the drainage from the basement or leakage from various causes. I
liave arranged the air chambers for the new wing in such a raanner as to insure
an ample supply of air drawn pure from the exterior of the building and entirely
protected from the possibility of any contamination whatever.
In the arrangement of the interior I have restored the original design, abandoning the plans prepared by the late supervising, architect, which contem-.
plated extensive and, to my mind, injudicious alterations. The only deviation
made by me has been to meet the want of a suitable business room for the
Treasurer's cashier and his assistants, the one now used being but a temporary
arrangement^ occupying the space devoted to and reqmred for. a stairway, as
well as interrupting the communicaiion between the north and Avest wings and
forming inconvenient culs de sac. To provide this accommodation it was found
necessary to project the centre.of the court-yard front twelve feet, which in rio
sense detracts from the appearance of the building, and provides a fine room,
wliich it is believed will prove ample for the transaction of business, be creditable to the.government and an ornament to the building. The unsightly and
inappropriate attic of cast-iron on the court-yard front has been omitted, and it
will be completed entirely of granite, in harmony with the remainder of the
work. I desire in this connection to say that I am not responsible for the
omission of the projecting window-sill, as on the other sides of the court-yard,
the change having been made by my predecessor, and the work executed by
his order. I did not consider the deviation of suflicitjnt importance to warrant
me in condemning it and purchasing new material, although I deeply regretted
that so useless and aimless an alteration should have been made. • This is, however, but one of the smallest changes made by that gentleman, most of which
were apparently as destitute of a motive as the one specified, and of the existence^ of which I was not and could not be aware until the commencement of
operations, many of the changes ordered not being shown on the plans on file.
The east front of the old building being considerably out of level, and'the
disintegration of the porous sandstone of which it is composed progressing so
rapidly that its reconstruction cannot long be deferred, I deemed it best to keep
the water table of the east front of the north and south wings on the same level,
and to make the connection in such a manner that on the completion of the
building in granite the entire east front may be made mathematically correct by..
REPORT OF THE SECRETARY OF THE TREASURY.
171
resetting a few of the connecting stones, and the errors in the west front, the
portico of which is two inches below the proper level, avoided. Meantime t h e ,
difference cannot be detected save by the most minute examination.
I propose to complete the building with a stone balustrade,' as originally intended^
instead of the galvanized iron work used by the late superyising architect on the
west wing, and, while so doing, correct a. serious error in architecture and con-^
struction that has been committed on the south front, whieh must be remedied
in order to preserve the building. The architect of the original building, Robert
Mills, esq., was compelled to increase the sub-base of the balustrade to double
the usual height, in order to obtain a full view from the opposite side of Fifteenth
street, that being the only point from which, the building could then be seen; as
the roof was of copper, no structural difficulties were created thereby. That these •
were the reasons that induced Mr. Mills to give such an excessive height to the
sub-base in opposition to architectural rule, I have no doubt, and am confirmed
in this belief by the fact that the sub-base was so constructed as to be easily
reduced to a proper height in case the plan at that tirae discussed of opening the
area bounded by New York and Pennsylvania avenues and Fourteenth and
Fifteenth streets, as a public park, was ever carried out.
The extension of the Treasury, and the use of slate as a roofing material^
changed these conditions, and made it necessary, both in a constructive and artistic
sense, to reduce the sub-base to the proportions required by architectural law
and good taste. Unfortunately, this was either overlooked or the reasons of the
original designer misapprehended. The result is shown in the overloaded appearance of the entablature, and the leaks that unavoidably follow each severe snow.
As this difficulty must be remedied, (which, fortunately, can be done at a slight
expense,) I have decided to construct the balustrade of the north front in accordance with the above views.
The estimates prepared at my last annual report Avere based on the undei'r
standing that nearly all the granite work for the north wing had been delivered
by the contractors, and such was the exhibit of the books. On commencing
operations it was found that my predecessor had varied the original plans without authority and in an unwarrantable manner^ Some portion of the granite
ordered was worthless for use in the building and involved a heavy expenditure
to make it available. Some of these changes I was unable to rectify without
too great an expense, as the omission of the sills on the court-yard front and the
use of ashlar work on the small eastern portico. The moulded work and belt
courses have however been recut to the same design as the remainder of the
w^ork, the windows restored to their original width, and the north front completed in entire accordance with the remainder of the building. These difficulties have greatly increased the cost of the granite work, as will be seen by
reference to the table of expenditures. In this connection I desire to express my
thanks to the contractor lor the granite work, C. P. Dixon^ esq., for his libera!
conduct in relinquishing the orders previously given for work not in accordance
with the original design. The ashlar work'and window and door dressings
ordered by my predecessor for the north portico recess, by which the architectural harmony would have been entirely destroyed, had been delivered and paid
for at a cost of $13,334. This work Mr. Dixon took back at the price paid him,,
and undoubtedly at great pecuniary loss. I am aware of no other motive on
his part than a desire to save this unrivalled building, with which his'name is
identified, from mutilation.
The only change in the construction, aside from those already specified, is in
the substitution of wrought iron beams with segmental arches, as in the remainder of the building, for the brick groining used in the south and west
wings as ceiling of the cellar and support for the basement floor. The principal advantage of this change is in avoiding the great thrust on the outer walls^
whicli haS' affected to a cousiderable degree the walls of the west wing. T h e
172
REPORT OF THE SECRETARY OF THE TREASURY.
plan I have adopted is also in accordance with the principles of construction
exemplified in classic architecture, which from the absence of buttresses is not
fitted to resist the thrust of groined work, Avhich is more costly and possesses,
as far as I am aware, no advantage whatever in this instance.
The work has progressed rapidly and satisfactorily, and will,, unless the
weather should prove more than ordinarily unseasonable, be under roof this
year, in accordance with my promise to you last spring. Great surprise has
been manifested at the unexampled rapidity with which the work has progressed.- The explanation is a simple one. All branches of work have moved
forward simultaneously and without delaying and embarrassing each other.
T h e plans have been correct,; the supplies of material prompt and ample ; no
time has been lost in correcting blunders and rebuilding, or in waiting for arti- ;
cles, the want of which- had not been foreseen; and, lastly, there has been a
• thorough and hearty co-operation by the mechanics and laborers employed, to
whom I owe my thanks, especially to. the assistan't superintendent and the
various master mechanics^ for their cordial suJDport and untiring exertions.
Many fears having been expressed as to the stability of the work, and predictions made of damage by settlement in consequence of the unwonted rapidity
of its erection, I do not fear to challenge.the most careful comparison between
the character and durability of the work performed under my supervision and
that of my predecessors, or to assert that the prognostications will prove as untrue in this case as the assertions of the same parties that the work could not be
done in the tirae stated by me. I believe, also, that an exaraination of the work
will convince any unprejudiced person of the utter folly or malice of these
predictions..
Some estiraate may be formed of the magnitude of the work from the fact that,
although the space covered is but 19,960 square feet, the following amounts of
material have been used in. its construction since April 1, 1867, viz : 1,750J
yards concrete, 2,242,000 bricks, 30,000 cubic feet rubble masonry, 80,00.0 cubic
feet granite, 262,321 pounds iron beams, 387,608 pounds cast-iron work, 20,700
pounds wrought-iron anchors, 159,540 feet timber for scaffolding, centres, and
platforms. The amount of excavation performed is 15,000 cubic yards.
The design for the approaches to the north front, from the peculiar and unfortunate location ofthe building, has been a difficult problem, and one that has involved
much thought and careful study. After the preparation of many experimental
designs, I have perfected plans that will, in my opinion, not only overcome the difficulty of situation, but render the north front the most attractive and elegant of the
building, the effect being mainly produced by that thorough harmony between^
the building and its surroundings which I have endeavored to produce, I trust
with success. I'deem it my duty, in this connection, to urge in the strongest
manner the condemnation of a strip of land sixty-one (61) feet wide on the east
side of Fifteenth street, between New York and Pennsylvania avenues, and the
removal of the street a corresponding distance from the treasury building. I
am aware that.this will be considered by persons who have not investigated the
question an extravagant and chimerical plan, but I feel confident that it is the
only correct solution of the difficulties attending the present location of the building, and that it will, in the end, prove the cheapest. It will probably be urged
that the expense will be great; but it should be recollected that the building h^s
already cost $5,350,000, and that it would, after so great an expenditure, exhibit little judgment to ruin the appearance of the structure on the plea of saving
the few thousand dollars that will be required to complete the surroundings in
an appropriate manner. It is obvious that tbe street must be removed as recommended so as to enable the construction of an area on the east side, or the grade
of Fifteenth street reduced. In the latter ease, it is probable that the damages
claimed by the various parties owning property on that and the adjoining streets
affected by the change of grada would be nearly as great as by the former plan,
- ^ l>5
•fe)
F.' S T 3
a
S TB
p JE jv^jVA
^i ^ j s jsr crjs
tf^S'yrLUf.rf^". :.
M
ft!
*• T «
EN
=P6
>^::-^:
P E .Ar j \ r -6
J \ ^ r j l J V XT E
Tlii:.\hj..r.SKii.ii.i,EniMfi:.:lLilii:f;o.7.1 lirwidtt-.y N.Y.
REPORT OF THE SECRETARY OF THE TREASURY.
173
while the results would, like all half measures, please no one. The accompanying plats explain my views fully, and I invite for them a careful and impartial
consideration.
I desire to call special attention to the injury that has been caused by the in- .
troduction ofsteam machinery into the building, and tbe conversion ofthe cellar
and basement stories into manufacturing establishments. The building, though
strong and durable when used for its legitimate purposes, is not fitted to resist
the great vibration of the machinery now in use, and which, if continued, must
in a comparatively short space of time seriously injure this structure. Thev
atm'osphere of the. building is at times charged with offensive odors and gases
productive of sickness, and portions of the building are rendered in a measure
unfit for occupancy.
The machinery in question was introduced in an emergency that permitted
'little weight to be given such considerations; but it appears to me^ that emergency having passed, the damage which its continued use involves should no
longer be permitted.
But a small part of the limited appropriation made for the fencing and insprovement of the grounds south of this building has been expended, though a
large amount of work has beeii performed. The marshy land has been raised
four feet over its principal portion, and the avenue west of the building has been*
continued towards Seventeenth street„ The improvements have been made by
the use of the earth and gravel obtained in the excavation of the north wing.
It is hoped that the various shops of the treasury extension will be removed
early next spring, and the grounds placed in a suitable and creditable condition^
The improvements in progi*ess will cost but a small sum, and render tbis portion
of the city a delightful resort for both citizens and strangers.
The constant and indispensable use of .photography in reproducing the various
designs and drawings of this office, and the necessity for the removal of the temporary and dilapidated structure in which these operations have heretofore beera
performed, induced me to erect a neat and ornamental wooden building for that
purpose, the amount to the credit of the photographic fund being ample for the
purpose.
CUSTOM-HOUSE, ALEXANDRIA, VIRGINIA^
This building is of brick, with cast-iron dressings, and has been much neglected, the iron being badly corroded. The exterior and interior have been
thoroughly painted, cleaned, and repaired, and a sewer constructed. The old
galvanized iron roof still remains, and will probably last a few years longer.
With this exception the building is in excellent condition.
CUSTOM-HOUSE, BURLINGTON, VERMONT.
This building was completed in 1857 at a cost of nearly $54,000, and covered
with a galvanized iron roi)f, which proved worthless, and was replaced in 1862
by a covering of coal-tar and gravel. As might have been anticipated, continual
difficulty and expense followed t^e adoption of this paltry expedient, until the
roof would no longer afford even a partial protection from the weather. As the
building was deficient in room, it was decided to obtain the additional space required by the addition of a mansard roof, which also improves the appearance
of the building. The repairs are progressing, and will, it is hoped, be completed
this season.
,
CUSTOM-HOUSE, CLEVELAND, OHIO.
This building has been thoroughly renovated, repaired, and, excepting the
roof, placed in excellent condition. The galvanized iron roof will probably last
a few years longer. A ncAV and efficient heating apparatus has been introducedy
174
REPORT OF THE SECRETARY OF THE TREASURY.
ample coal vaults constructed, and the post office rearranged to meet the wants
of that department; the fragments of iron fence in the rear of the building removed, and the enclosed spaces, formerly used as receptacles for rubbish, added
to the street, Avhich has been in return handsomely graded by the city authorities, free of expense to the department. The building is admirably located, and
is an ornament to the city.
CUSTOM-HOUSE, CHARLESTON, SOUTH CAROLINA.
This magnificent marble structure, that is in workmanship unsurpassed by
any building within my knowledge, is now being fitted by Avork of a che ip and
temporary character for the use of the customs, internal revenue, and assistant
treasurer's offices, the limited amount of money appropriated rendering any other
plan impossible. It is hoped that the building will be ready for occupancy before the end of the present year. The premises haA^e been partially cleaned of^
rubbish, and fenced with a plain Avooden fence. A large amount of valuable
marble work, including the richly carved capitals, is lying on the premises.
Much has been irretricA^abiy injured, and,.as the principal portion of the Avork
necessary to complete the structure (excepting the dome, which it is not proposed
to complete) is on hand, I would strongly recommend the appropriation of a
small suni in order td complete the exterior, as a matter of economy.
CUSTOM-HOUSE, CAIRO, ILLINOIS,
Work Avas commenced in December, 1866, and has progressed as rapidly as
the very unfavorable weather and the difficulties of location would permit, the
basement walls being nearly completed. The " siep" water that percolates
through the levees at high stages of the riA^er, having covered the lot during the
spring and earlier summer months, rendered any other operations than the preparation of material impossible. It was found necessary to raise a sufficient portion
of the lot above the reach of *' siep" water to afford space for the shops and the
storage of material, and it was deemed advisable to raise the main floor of the
buildiug to the levee, instead of the present city, grade. The former will probably,before many years be adopted as the standard grade, and as, in view of this
fact, a larger portion of the best buildings conform to the levee grade, it was
believed that the interests ofthe gOA^ernment demanded the adoption of that plan.
The building was also extended twenty-five feet in length, at the request of
the congressional delegation, the building originally designed being considered
too small for the business of the city. Its increase from two to three stories
has also been strongly urged. I am of the opinion that, as additional space
will undoubtedly be needed at some future time, it Avould be desirable to accede
to 'the request. The architectural effect of the structure would undoubtedly be
greatly increased by such a course.
Proposals were obtained for the stone for the foundations and basement walls,
the loAvest being $5 50 per yard for an inferior grade of sandstone. They were
all rejected, and a superior and durable quality of limestone Avas purchased at
the quarries near Cave-in;rock for $2 25 per yard. The expense of delivery has
increased-its cost to $5 per yard. The superstructure will be of the freestone
so extensively used in Cincinnati and Louisville, from the Buena Vista quarries.
Favorable contracts have been made for all the material, and the work is
believed to be progressing in a creditable manner, and the management of the
superintendent to be entirely satisfactory, no inspection having been made this
fall.
CUSTOM^ HOUSE, GALVESTON, TEXAS.
This is a handsome building of pressed brick, with cast-iron dressings. The
•latter material, from exposure to the salt atmosphere, oxidizes badly. The
REPORT OF THE SECRETARY OF THE TREASURY.
175
buildinghas been painted and repaired, a new and duiable tin roof substituted
for the galvanized iron coA^ering, the .lot fenced, and the premises placed in
creditable condition.
CUSTOM-HOUSE, GEORGETOWN, DISTRICT OF COLUMBIA
The gah^anized iron roof of this building has been replaced by an excellent
copper one, and the galvanized cast-iron cornice by a granite one corresponding
to the rest of the building, AAdiich is of that material The building has also
been thoroughly painted and repaired, and is now a neat and creditable structure.
CUSTOM-HOUSE, MILWAUKEE, AVISCONSIN.
This building is now undergoing a thorough repair and renovation, which
Avas much needed. A loAv-pressure steam heating apparatus is being introduced
into the building, the present apparatus being Avorthless.
This building affords an instance of the Avant of judgment exhibited in placing
fine stone structures adjacent to ordinary buildings. The roof was destroyed
by fire in 1859, and the building seriously damaged. The roof was replaced by
one of copper, but the damage to the exterior of the building has remained.
Steps have been taken to remedy this neglect. '
CUSTOM-HOUSE, MIDDLETOWN, CONNECTICUT.
This building has been thoroughly remodelled. A new mansard roof has been
added, in order to obtain storage room, the old roof being worthless. The
building is well arranged and convenient. A sewer to the riv^r was constructed,
the Avork being done thoroughly, and the whole of the improvements made in a
. satisfactory manner and at a very moderate expense.
CUSTOM-HOUSE, N E W YORK, N. Y. *
Considerable improvement has been made in this badly-arranged and inconvenient, though durable and costly, building. A new tin roof has been substituted for the former galvanized iron covering; the upper stories that were
occupied by the American Bank Note Company, until May 1, 1866, are noAV
being refitted' and arranged, the defective ventilation of the rotunda improved,
the heating apparatus repaired and extended to the upper stories, and the interior
thoroughly cleaned and painted.
Additional room has been obtained in the basement and principal stories by
the removal of the awkAvard stairways on Exchange Place, and communication
provided betAveen the different sections of the upper stories. Other minor improvements have been made, and arrangements perfected to place the whole
building in good condition.
CUSTOM-HOUSE, NEW ORLEANS, LOUISIANA.
Additional rooms in this immense and unsightly structure have been fitted up
in a cheap and temporary manner, to accommodate the rapidly-increasing business of this port. The basement has been drained, paved, and rendered available for the storage of goods, the court-room improved, and the building placed
in as good condition as was possible with the limited amount of appropriation
available.
CUSTOM-HOUSE, OGDENSBURG, N E W YORK.
Work was commenced on this building in October, 1866, and has been carried on uninterruptedly and to the entire satisfaction of this office, though, in
consequence of the difficulty of procuring a sufficient "^number of stonecutters,
the progress of the work was not as rapid as expected. It is believed there
176
REPORT OF -THE SECRETARY OF THE TREASURY.
will be no difficulty in completing the building during the coming season. The
- basement and first-story Avails will be completed this year.
The original design for this structure contemplated a building of pressed
brick, with stone dressings. The exorbitant price demanded for, and the inferior quality of, the former material determined the department to use stone.
Proposals were accordingly invited. The results Avere not satisfactory; but,
after many unsuccessful efforts to procure better terms, I Avas reluctantly
obliged to contract with Messrs. Worthington & Son, of Cleveland, Ohio, at
eighty and ninety cents'per cubic foot for the stock, the material being the
Cleveland (Ohio) sandstone. Nearly all has been delivered, and is of superior
quality.
'
The management of this work has been very creditable to the judgment and
energy of the superintendent. The stone for the foundations and basement
was quarried, and the stone-work of the superstructure is being cut under his
supervision. The proposals for lumber Avere so exorbitant that all were rejected,
and purchases have been made in open market at an average of one-half the
ioAvest bid.
CUSTOM-HOUSE, PROVIDENCE, RHODE ISLAND.
This building has been thoroughly repaired, cleaned, and renovated. Admira
ble accommodations have been provided for the collector and assessor of internal
revenue, and the ventilation and arrangement of the court-room improved. The
building is now in excellent condition.
CUSTOM-HOUSE, PORTLAND, MAINE.
Operations Avere commenced in March last, and have been vigorously prosecuted ever since, under extraordinary and unexpected difficulties. The building
occupies the entire block bounded by Commercial, Custom-house, Fore, and
Pearl streets, being three stories on Commercial and two on Fore street, the
grade of the streets rising rapidly from the former to the latter. The ledge of
rock on Avhich the building stands falls rapidly from Fore street to the bay, in
many places at an angle of more than forty-five d-; grees, the rock at the upper
end requiring to be blasted some four feet in order to obtain sufficient depth for
the basement story, while the ledge at the lower end was found to be thirty-nine
feet four inches below the same level, or over twenty-four feet more than was
anticipated, no means of testing the nature of the foundations being available
at the time. I was strongly urged to pile the foundations at the lower end;
but as, in my opinion, the solid rock at one end, and piles driven through a debris
of street scrapings, old logs, &c., at the other, would be anything but desirable
or creditable, I determined to reach the ledge at all points. The Avork being
carried some twenty feet below high tides, from which the porous nature of the
soil afforded no protection, necessitated the construction of a coffer-dam of piling
and the constant use of two stearn pumps.
All difficulties have, however, been surmounted, and the foundation Avails
nearly completed. The building will be of Concord (New Hampshire) granite,
the contract for which has Seen awarded to E. C. Sargent, esq., of Boston. It
is hoped it Avill be under roof next season. I • cannot too highly praise the
faithfulness, capacity, and management of the superintendent.
CUSTOM-HOUSE, ST, PAUL, MINNESOTA.
An admirable site has been obtained for this building, and apparently, contrary to the usual experience, entirely satisfactory to all parties. The magnificent bed of limestone on which the city is built underlies the whole lot at a
depth of tAventy inches ^below the surface, and, as the stone is of equal quahty
to any in the neighborhood, orders have been given to Avork the excavation by
REPORT OF THE SECRETARY OF THE TREASURY.
177
experienced quarrymen, and it is expected that all the material for the other walls,
except the trimmings, will be procured from the excavation. As the whole of
the building Avill rest on a solid rock, it is believed that it may be more expeditiously and economically erected than any other now'in progress.
CUSTOM-HOUSE, ST. LOUIS, MISSOURI.
In my last report I called attention to the bad condition and unsuitable nature
of this building, and recommended its sale and the erection of a convenient and
suitable structure. I have no reason to change the vicAvs then expressed. During
the past year efforts have been made to improve the condition of the building; but
the principal defects are radical, and cannot be remedied. The post office and
office of the assistant treasurer have been remodelled and improved; th'e principal
portion of the interior painted and cleaned; the dark halls in the upper story
have been lighted by sky-lights; the areas on Olive street have been improved
and the pavements re-laid; the private alley belonging to the department, that
had been used only as a passage-Avay for the adjoining property-holders, has
been closed, and coal-vaults and closets erected thereon. Other minor improvements have been made; but at least one-third of the building is practically
worthless, the interior arrangements being so injudicious and the location of the
building so unsuitable.
CUSTOM-HOUSE, WILMINGTON, NORTH CAROLINA.
The interior has been remodelled, much valuable space gained, and the building placed, in comfortable'condition. The copper roof is badly^damaged, and
must be removed and replaced by a good tin covering, the value of the old
material being aniple to defray the expense.
\
CUSTOM-HOUSE, WHEELING, W^EST VIRGINIA.
This building has been thoroughly repaired and renovated during the past
season. A new roof of slate has been constructed, and the fences and premises
placed in good condition.' The work has been well done, and at a very moderate
cost.
• r.
COURT-HOUSE, BOSTON, MASSACHUSETTS.
This building, is badly constructed and poorly adapted to the ^wants of the
government, the rooms occupied by.the judges being almost uninhabitable from
want of light and ventilation. New windows have been cut and some repairs
made, but it was deemed desirable to defer the completion of the necessary
improvements until another season.
COURT-HOUSE, DES MOINES, IOWA.
Work was commenced on this building in June of this year. Great difficulty
has been experienced in procuring good material at anything like satisfactory
rates. The exorbitant price demanded for small stone induced me to use the ,
clean coarse gravel, so common in the neighborhood, for the concrete foundations.
The city being built origan alluvial deposit, their stability will be severely tested.
The foundations and a portion of the basement Avails have been laid, but the
progress and character of the work have not been quite satisfactory, from the
extreme difficulty of procuring competent Avorkmen. Steps have, however, been
taken which it is believed will obviate all cause of complaint.
COURT-HOUSE, MADISON, WISCONSIN.
This building, for which an appropriation was made as early as 1857, was
commenced in August last, on a beautiful lot, the donation of Elisha W. Keyes,
12 T
•
178
REPORT OF THE SECRETARY OF THE TREASURY.
> esq., and, though not so commanding a site as the one originally selected, at
$5,000, it is believed to be an admirable and adA^antageous location.
Proposals were obtained for stone for the foundations and basement walls.
The lowest bid for any suitable stone Avas eighty-three cents per cubic foot. All
the bids Avere at once rejected, and offers ofthe same stone subsequently obtained at foity cents per foot. The proposal, even at this price, was declined,
and a purchase subsequently made of the finest quarry in the neighborhood,
including tAventy acres of land, for $1,500. A large quantity of admirable stone
from this quarry has already been delivered in the city at fifteen cents per cubic
foot. It is proposed to construct the-AAdiole of the superstructure of stone frora
this quarry. The selocti.on of the superintendent has proved an admirable one,
and the work is progressing satisfactorily. It is hoped the basement walls. Avill
be up this year, and the building be under roof the coming season.
COURT-HOUSE AND POST OFFICE, PHILADELPHIA, PENNSYLVANIA.
The interior of the post office has-been rearranged and refitted, and, together
Avith the halls and vestibules, repaired, repainted and renovated. Arrangements
have been made to replace the felt and gravel covering of that portion of the
building on Library street with a good tin roof. The entire building is now. clean,
comfortable and, with the exception of the roof, in excellent repair.
COURT-HOUSE, PORTLAND, MAINE.
This building is being erected on the site of the custom-house, which was irretrievably injured during the disastrous conflagration of 1866. The remoA^al of the
old building Avas commenced in June last. It Avas soon found that the graiiite,
of which the exterior Avails Avere constructed, was disintegrated and destroyed by
the action ofthe fire; even those blocks that Avere to all appearance uninjured
proving worthless. It Avas originally believed that sufficient material could be
saved for the construction of the basement Avails of the new custom-house, but
the condition, of the granite rendered it necessary to abandon this plan. It Avas
also intended to use the cellar Avails of the old building, but on removing the
superstructure it Avas found that they Avere unsuitable, and I was A^ery reluctantly
compelled to remove them and rebuild'from the foundatiorls. The old material
proved of little value and, save the iron columns, beams and brick, useless in the
erection of the ncAV structure.
The contract for the stone work of the exterior walls has been awarded to
Messrs. Galvan, Currie & CarcAv, of Boston, the stone being of white marble
from the quarries ofthe North Middlebury Marble Company, at Middlebury, Connecticut, and is of very fine quality, equal, if not superior, to any American marble I have ever inspected, I t i s hoped that the basement story-Avill be completed this fall, and that the roof will be finished before another winter. The
work has progressed to the entire satisfaction of this office—-the custom-house
and this building being under the charge of the same superintendent.
COURT-HOUSE, SPRINGFIELD, ILLINOIS.
This building has progressed satisfactorily since the date of my last report,
under the management of the present able and accomplished superintendent, and
would have been roofed this fall, as anticipated, but fbr the change of the design
from a two story to a three story building, the former having been found inadequate for the proper accommodation of the various officers and the transaction
of the business of the city. It Avas therefore decided—on the urgent request of
the Hon. S. M. Cullom, and the officers fbr the accommodation of Avhoae business the building was designed—to increase its height, which Avill afford ample
room and add much to the beauty of the structure.
Proposals for the cut stone of the exterior Avere obtained by advertising in
REPORT OF THE SECRETARY OF THE TREASURY,
179
Chicago and Springfield, the IpAvest bid being that of Buckmaster & Co., who
proposed to furnish stone from^the Joliet quarries for the sum of $72,472 63.
This was deemed an excessive price, and the Avork was readvertised and the
contract awarded to Oustav Tliym for $50,562, the material being the Nauvoo
marble, which is believed to be superior to any 5ther stone that can be procured
in that section, hardly to be surpassed by any in the country. The appearance and quality of the material and workmanship on this building have brought
this hitherto neglected material into notice, and has induced its selection for the
new State capitol at. Springfield. Considerable difficulty has been experienced
in procuring a sufficient number of competent Avorkmen, and much delay and ex-^
pense have been caused bythe difficulties in regard to the hours of labor that have
so generally affected building operations in the State of Illinois during the present
season. It is expected the building Avill be finally completed during the coming
J ear.
MARINE HOSPITAL, CHICAGO, ILLINOIS.
Many efforts were made, Avithout success, to obtain a site for this building, the
erection of which Avas authorized by the act of June 20, 1864; but no property
to Avhich a satisfactory title could be given could be obtained until January 22,
1867, Avhen ten acres of land on the lake shore Avas purchased of Pliram C. Todd
for $10,000. The title Avas approved and perfected on the 8th of J u l y following, and arrangements immediately made for the commencement of operations.
The difficulty of obtaining material has prevented any great progress thi.=? fall,
but it is believed that no serious obstacle exists to prevent its completion by the
winter of 1868, or the following spring.
The building AAHII be of rough stone from the Joliet quarries, and will be completed in the most durable manner. Great attention has been given to the ventilation, and it is believed that in this, as in other requirements of a first class
hospital, it will be second to none in the country.
MARINE HOSPITAL, CHELSEA, MASSACHUSETTS.
An appropriation of $40,000 w a s made in 1866 for the repairs of this building, the improvements contemplated being a mansard roof, the removal of the
cast-iron dressings and the substitution of granite, and other work necessary to
protect the exterior of the building from the weatiier and place it in complete
repair.
I stated in my last report that the work was progressing favorably. I regret
to be under the necessity of stating that the amount of the appropriation has
been far exceeded, without the authority or knoAvledge of this office, and submit
the fdloAving explanation :
The physician in charge having for some time urged the importance of providing additional space for the accommodation of patients, it Avas decided in making
the repairs to construct a mansard roof, in order that an additional story might
be obtained Avhen it was needed ; but no estimates were made for its completion,
the department not being fully satisfied that additional room was indispensable.
During the progress of the work the completion ofthe additional story AA^as repeatedly urged by the physician, but declined, on the ground that the appropriation was insufficient. Under the apprehension of a visitation of epidemic cholera,
and the belief that the additional space was indispensable, he induced the superintendent to proceed with the work, which, though necessary, Avas unauthorized.
Immediately upon these facts coming to the knoAvledge of this office, work was
suspended.
The work has, however, been Avell performed, and the hospital is now one of
the finest in the country. I recommend the appropriation of a sum sufficient to
satisfy all liabilities and complete the small amount of Avork yet remaining.
180
REPORT OF THE SECRETARY OF THE TREASURY.
MARINE HOSPITAL, LOUISVILLE, KENTUCKY.
The remodelling of this building, Avhich has been closed for the past four years
in consequence of the defects of the drainage and ventilation, Avas commenced on
the first of this month. Great difficulties were experienced in obtaining the right
of sewerage, the delay in commencing operations being entirely due to this cause.
Satisfactory arrangements have, however, been made, and the work is progressing finely. The building Avill be provided Avith the improved hot-water heating
apparatus of Bartlett, Robbins & Co., of Baltimore, and no pains spared to make
if as convenient, comfortable, and creditable as the construction of the building
will permit. It is hoped the Avork Avill be finished this season.
BRANCH MINT, CARSON CITY, NEVADA.
In my last report I stated that the work Avas progressing rapidly, and tha't
though the prices of labor and material were higher than was anticipated, no
doubt was felt as to the completion of the building during the year. I regret,to
state that these anticipations Avere not realized. In January last work^ Avas
suspended by order,of the department, its progress compared with the expendi-'
tures not proving satisfactory; The superintendent visited this city, and after a
full and careful examination he AA^as instrn^cted to,resume operations, upon his
, assurance that he would complete the building for the amount of the appropriation. This he has, however, failed to do, though the Avork is reported to be of
excellent character. An examination of the building and of the expenditures
has been ordered, upon Avhich a full report will be made.
The length of time necessary to comraunicate with the superintendent has
rendered it impossible to exercise the supervision over the work that Avas desired. It is, however, but justice to him to say that no evidence that would
warrant any charges against his management is before the department.
BRANCH MINT, N E W ORLEANS, LOUISIANA.
Offices have been fitted up in this building for the accommodation of the assistant treasurer, and the annual rental of $7,000 saved. The building is in
much need of repair. I would strongly recommend an appropriation for that
purpose.
• \
•
•
^
•
'
BRANCH MINT, SAN FRANCISCO, CALIFORNIA.
An excellent site has been, after much trouble, secured for this building, a
hundred vara (275 by 275 feet) lot at the corner of Fifth and Mission streets
having been purchased of Eugene Kelly, esq., for $100,000 in gold. Nothing
further can be done until jurisdiction over the site has been ceded by the State
of California, Avhen arrangements Avill be made to commence operations without
delay.
ASSISTANT T R E A S U R E R ' S OFFICE, BOSTON, MASSACHUSETTS.
The neAvs-room of the Merchants' Exchange, in Boston, has been rented as
an office for the assistant treasurer at (including an adjoining office)'$8,000
per annum ; terms that are extremely favorable, the government having been
offered a bonus of $3,000 per annum for the lease.
This arrangement will not only provide suitable accommodation for the trans.action of the business of the assistant treasurer, but will afford the additional
space so long needed in the custom-house building. It is hoped the office Avill
be ready for occupancy by January next.
REPORT OF THE SECRETARY OF THE TREASURY.
181
APPRAISERS' STORES, PHILADELPHIA, PENNSYLVANIA.
. I t is with great gratification that I am enabled to report the commencement
of this much needed improvement upon the magnificent lot so long owned by
the government, bounded by Second, Lodge, Dock, and Gold streets, and known
as the *' Pennsylvania Bank property," the sale of which was authorized at a
minimum price of $110,000 by the act approved April 7th, 1866. The property
could not, in my opinion, be purchased to-day for less than $250,000, if it was
owned by private parties. The greater part of the material in the old building
on the lot will be used in the new structure.
.
The marble columns composing the porticos of the old bank building have
been offered for sale, but the best offers that could be obtained were merely
nominal. They were consequently declined. I would respectfully recommend
that authority be obtained to donate them for rrionuments for soldiers' cemeteries.
Several applications have been made for them for this use, and as they can be
converted into monuments at a small expense, I believe no better disposition
can be made of them.
The new building will be 72 by 275 feet, four stories high, the exterior of
pressed brick; it will be one of the finest and best arranged buildings inthe
country. I trust the day is not far distant when similar accommodations will
be provided at all the principal ports. The building will be completed during
the coming season.
REVENUE STATION, NEW YORK, N. Y.
The wharves at this station were considerably damaged by the floating ice
during the past Avinter. They Avere repaired and placed in good condition early
in the spring, but as the changes made in the revenue service rendered the
property no longer necessary to that branch of the public service, it Avas transferred to the custody of the Light-house Board.
BARGE OFFICE, N E W YORK, N. Y.
An admirable site on the Battery extension has been purchased of the c\ty
of New York as a site for the proposed revenue wharf and landing, and for a
barge office, for the sum of $10,000, which is, though a large expenditure will
be required to make it available, an extremely low price.
Plans have been prepared and proposals invited for the retaining walls of
the pier and wharf; the contract has been awarded to C. P . Dixon, esq., he
being the lowest bidder, and work will be commenced as soon as sufficient appropriation can be obtained.
In this connection I desire to call the attention of the department to tire
desirability of procuring sufficient space on the Battery for the erection of suitable buildings for the entire customs establishment in the city of New York,
including the custom-house. The present custom-house, though its purchase
was an advantageous and profitable transaction for the government, is not conveniently arranged or well adapted to the transaction of the public business,
and is already inconveniently crowded in the executive branches, and will before many years be entirely inadequate for the transaction of the business of the
port.
CONCLUSION.
In submitting this report I deem it my duty to say that every facility the
law would permit has been granted, and that all my efforts have been cordially
and heartily indorsed and sustained by yourself and the other officers of the
department.
182
REPORiT OF THE. SECRETARY OF THE TREASURY:
If I have spoken in the first person, it was not to assume to mj^self all the
merit of Avhat has been accomplished by the bureau, or of the various works
rnentioned in this report. I have availed myself continually of the admirable
judgment of the assistant supervising architect and official computer of this
office, B. Oertly, esq., to Avhom great credit is due for the able manner in which
he has performed his duties, his services having been invaluable to me. I desire also to call attention to the valuable services rendered by the chief clerk,
Samuel F . Carr, esq., and the efficient manner in which he has performed his
duties, and also to express my gratification at the satisfactory manner in which
the clerks and draughtsmen have performed their duties, the kindly feeling and
harmony that has prevailed, and the marked improvement in the transaction of
business. •
All of which is respectfully submitted.
Very respectfully, your obedient servant,
A. B. M U L L E T T ,
Supervising Architect,
Hon.
HUGH MCCULLOCH,
Secretary ofthe Treasury,
Tabular statement of custom-houses, court houses, post offces, branch minis, 8^c., under the charge of this offce, exhibiting the cost qf site,
date oJ purchase, contract price f o r construction, actual cost of construction, and the total cost ofthe work, including site, alterations,
and repairs, to September 30, 1867.
.
'
N a t u r e and location of the work.
D a t e of purchase.
Cost of site.
Contract price
Actual cost of T o t a l cost to
of construcconstruction. Sept. 30, 1867.
tion.
Remarks.
O
H
O
CUSTOM-HOUSES.
Alexandria, V a . , ( o l d ) . . .
Alexandria, Va., ( n e w ) . .
B a t h , Me., ( n e w )
...
Bang-or, Me
Belfast, Me
Burlington, V t . . . Boston, M a s s . , (old)
Boston, Mass., ( n e w ) . . .
Barnstable, Mass
Baltimore, Md., (old) . . .
Baltimore, Md., ( n e w ) . . .
Buffalo, N . Y
:....
Bristol, R. I - .
Cleveland, Ohio
Charleston, S. C , ( o l d ) . .
Charleston, S. C , ( n e w ) .
Castine, Me
Chicago, 111
Cairo, 111
Cincinuati, Ohio
Dubuque, Iowa...'s... . . .
. Detroit, Mich
Eastport, Me., (old)
Eastport, Me., ( n e w )
E l l s w o r t h , Me
Erie, P e n n :
Galena, I I I .
:---Galveston, T e x a s
Nov. 25, 1820
M a y 3,-1856
Feb. 7, 1852
June 5, 1851
Feb. 24, 1855
Dec. 4, 1854
1816
Aug. 29', 1837
Apr. 25, 1855
*|8,246
]6,000
15,000
15,000
5,600
7,750
*29,000
]90,000
• 1,500
46
00
00
00
00
00
00
00
00
40,000
4,400
30,000
*60,000
130,000
*],950
67,833
00
00
00
00
00
00
88
50,000 00
20,000 00
24,000 00
July
Apr.
July
Jan.
July
1847
1855
1849
1857
1855
2,780
.3,000
^29,-000
36,500
6,000
00
00
00
00
00
$37,149
47,594
'54,04id
17,500
28,238
37
36
44
00
40
$8,246
57,913
88,831
85,990
30,982
44,968
46
64
53
99
26
74
17,250 00
884,346 76
34,433 71
113, 892 95
17,522 00
83,500 00
145,839 09
22,1:55 75
138 236 30
84,450 00
1,939,948 46
J,950 00
365,694 18
87,334 50
103,160 66
242,197 23
173,607 53
190,933 00
9,200 00
32,509 60
22,258 47
43,629 00
9.0, 509 07
61,372 44
.108,359 82
$S,396 46
76,588 34
105,004 90
111,477 92
37,425 26
• 60, 674 98
29,000 00
1,110,433 47
37,376 91
277,127
28,297
189,373
70,000
2,089,638
2,208
442,026
45,939
351,644
195,605
208,161
41
00
84
00
46
53
46
61
34
63
64
40,226 22
26,185 22
31,641 '83
78,126 94
131,133 11
W
Ul
W
o
H
o
H
ffl-
TJl
Cl
00
00
Tabular statement of custom-houses, court-houses, post offces, branch mints, b^.-—Continued.
N a t u r e and location of the work.
Georgetown, D . C - . '
Gloucester, Mass
K e y West, F l a
K e n n e b u n k , Me
LouisA'ille, K y
Milwaukee, W i s
Mobile, Ala., (old)
Mobile, Ala., ( n e w )
.1 .
Middletown, C o n n . . '
..
Norfolk, V a
New Orleans, L a
Newark, N. J
New London, Conn
New HaA^en, Conn., ( o l d ) . .
New H a v e n , Conn., ( n e w ) .
Newport, R. I
.-.
Newburyport, Mass — .
New Bedford, Mass
:..
New York,-N. Y., ( o l d ) . . . .
NCAV York, N. Y., ( n e w ) . . .
Oswego, N. Y . Ogdensburg, N . Y .
P o r t s m o u t h , N. H . , (old) .
Portsmouth, N. H . , ( n e w ) . .
Portland, Me..(DCVAO
Portland, Me., (old)
.Petersburg, V a
Pensacola, F l a ..•.•...•.^^^•.
Philadelphia, P e n n
P i ttsburg, P e n n
Plattsburg, N. Y
Providence,
R . I . , ( n e w ) . . .
Contract price
of construction.
Actual cost of
constrnction.
$5,000
9, OOQ*4,000
^1,575
16,000
12,200
•^16,300
12,500
3, 500
13,500
$41,582 00
26,596 78
| 5 3 , 8 4 6 45
40,765 31
50,000
3,400
*5,000
25,500
1,400
3,000
4,900
270,000
•1,000.000
12,000
8, 000
*8,000
19,500
35,000
*149,000
J u l y 5,1849
15,000
J u l y 12,1855
7 5 , 9 4 8 71
Date, of purchase.
Oct.
June
July
Nov.
Oct.
Feb.
23,1856
6,1855
26, 1833
19,1832
7,1851
\ 6 , 1855
,1830
Oct. 33,1851
F e b . 8,1833
F e b . 28,1852
May
Feb.
Jan.
June
Sept.
Aug.
Apr.
Jan.
Apr.
Dec.
Feb.
Aug.
June
Cost of site.
30,1855
18,1833
2,1818
1,1855
29,1828
9,1833
13,1833
.9,1833
25,1865
15,1854
4,1857
17, 1817
20,1857
A u g . 27,1844
Sept. 7,1852
NoA^ 22,1856
D e c . 15,1854
*257, .300
10,253
5, 000
16,000
348,158 00
79,870 00
88,000 00
77,255 00
82,728 96
66,657 10
39,181 07
39,866 00
48,755 43
151,000 00
Total cost to
Sept. 30,1867.
913
40, 785
8,699
2, 141
246,640 75
294, 155
161,779 61
177, 7.32
19, 675
382,159 93
399, 380
12,176 64
32, 634
273, 893 75
294, 858
2,929,264 50 2, 971, 342
109,873 00
162, 585
14,600 00
20, 557
8,629
358,143 50
190, 550
9,300 00
12, 205
23,188 50
23, 960
24,500 00
32, 991
858,846 76 1, 308,711
1,162,811
114,012 03
133, 172
59, 035
•8, 000
145,046 91
165, 750
73, 620
205 337
84,664 88
102,240
49;177 43
51,•920
299, 051
99,747 00
119, 942
66,425 17
73, 281
209,841 71
260, 831
oo
Remarks.
o
w
H
O
W
•CC
w
o
w
H
>
Kl
. O
Now sub-treasury.
Sold M a y 11, 1867.
Ul
Kj
Providence, R: I., (old) . .
Plymouth, N. C
-Richmond, Va
San Francisco, Cal
Sandusky, Ohio
Savannah, Ga
Salem, Mass
Sackett's Harbor,• N. Y . . .
St. Louis, Mo
Suspension bridge, N. Y .
St. Paul, Minn
Toledo, Ohio
Wilmington, N. C
Nov.
Dec.
Mar.
Sept.
Nov.
Dec.
June
—
26,3837
24,3834
i6,3853
5,1854
29,3854
36,1845
23,1818
,1814
Oct. 33, 1851
M a y 25, 1867
Apr. 30, 1867
Nov. 29, 3854
Mar. 19, 3819
3,000
*2, 506
61, 000
150, 000
11, 000
20, 725
5,000
*2 500
37,'000
*6, 000
36, 000
12, 000
*35, 000
00
00
00
00
00
00
00
00
00
00
00
00
00
Nov. 26, 3852
Nov.-3, 1848
Nov. 29, 3854
Nov. 9, 3852
3,500
*2,000
20,500
2,000
00
00
00
00
Burlington, Iowa
Chelsea, Mass
J
Chicago, 111
Cleveland, O h i o . . . :
Detroit, Mich
Evansville,' Ind.
Galena, 111
Key West, Fla
Louisville, Ky
Mobile, Ala
Natchez, Miss
Napoleon, Ark
Norfolk, Va
New Orleans, La
Ocracoke, N. C
Pittsburg, Penn
Paducah, Ky
Jan. 29, 3856
,1858
Jan. 22,181^7
Oct. 11, 3837
M a y 19, 1855
Apr. 29,1853
Aug. 20, 1856
Nov. 30,1844
Sept. 10, 1833
Nov. 3,1842
June 20, 1848
Aug. 9, 1837
Sept. 15, 1837
,1834
July 23, J 855
—
, 1^44
Sept. 7,1842
Dec. 27,1842
4,500
50,000
10,000
12,000
23,000
6,000
5,052
1,000
, 1,000
6,000
4,000
7,000
1,000
*7,464
32,000
*8,927
30,253
1,000
Portland, Maine.
M a y 30, 1855
7,504 00
130,000 00
400,000 00
45,708 10
194,404
628,581
64,019
156,434
14,271
336, 309 07
321, 987 08
45,708 10
64,558 11
42,039 75
47
49
41
35
77
33,642 26
2,932 70
258,963 32
7^0,712 92
73,310 62
177,659 35
35,747 74
2,5.00 00 Sold June 11,. 1867.
382, 876 84
6,030 00
16,315 70
76,578 11
59,391 25 Old building destroyed by fire in 1840 ;
new building erected on site.
Wilmington, Del
Wiscasset, Me
Wheeling, W. Va
Waldoboro', Me
•:.
29,234 00
80,359 97
- .15, 800 00
40,146 34
96,618 64
22,824 68
11,000 00
i
66,200 00
*Building and sJte.
84,758 73
29,396 84
326,300 10
35,502 20
110,036 92
104,464 71
. 65,834 57
53,849 58
w
m
W
o
po
Sold June 20, 1867.
f>
Kj
O
Sold February 28, 1867.
W
32,856 31
61,605 02
58,540 00
66,785 37
62,431 02
9,510 01
527,934 34
9,227 07
66,985 05
63,458*41
104,470 86
• hj
H
44,412 34
8,178 15 Burned Oct. 9, 1866.
125, 076 76
23,132 93
MARINE H O S P I T A L S .
00
15, 978 00*
24,595 59
00
32.2,185 39
233,035 31
00
00
79,972 05
20,000 00
00
78,215 14
54,637 12
00
57,730 22
40,000 00
48^ 202 93
00
29,862 00
00
25,600 00
00
S
00
53, 591 28
51,400 00
00
59,785 37
00
58,220 80
00
97
00 ""'429*395'79" '496,"i6.2"05'
07
" 50,420 32
00
49,625 00
00
O
H
O
H
Pi
Ul
d
Pi
Kj
Building destroj^ed by fire, 1862.
sold July 28, 1867.
Lot
GO
01
Tabular statement of custom-houses, court-houses, post offces, branch mints, ^c,—Contiuued.
OO
a;)
of purNature and location of the work. Datechase.
Cost of site.
Contract price Actual cost of Total cost to
of construc- construction. Sept. 30,'3867.
tion.
Remarks.
O
St. Mark's, Fla
$16 444 00
San Francisco, Cal
St. Louis, Mo
Vicksburg, Miss
W^ilming'ton, N. C
-.
Nov. 33, 3852
$600 00
Mar. 28, 3854
. . . Mar. 3, 1857
4,500 00
6,500 00
$24,196 20
224,000
85,712
57,021 02 * 67,525
28,968 25
37, 346
00
63
16
04
^ $25,758 00
230,825
93,267
72,275
43,897
Transferred to War Department, August
26, 3867.
54
45
16
44
Pi
H
o
w
W
COURT-HOUSES, E T C .
Balti more, Md
Des Moines, Iowa
Indianapolis, Ind..'
Memphis, Tenn
Madison, Wis
Portland, Maine
Philadelphia, Penn
Rutland, Vt
Sprinx.field, 111.'
St. Aug-ustine, Fla
Windsor, Vt
Ul
.
May
Oct.
Jan.
June
Mar.
f:.
.
,
30,3859
36,1866
26,1856
6,3860
25,1867
50,000
15,000
17,160
15,000
00
00
00
00
112,808 04
205,376 97
98,983 79
157,611 07
244,332
28,964
395,748
15,343
31,586
33,846
- 243,193
73,367
301,043
54
20
53
90
60
60
08
60
73
Oct. 6, 1860
Jan. 20,1857
Jan. 20, 1857
*161,000 00
1,400 00
6,000 00
52,827 00
73, 473 40
73,324 43
Jan. 20,1857
.
49,300 00
71,347 32
85,121 12
Apr. 30,1829
May 2,1854
^'37,333 33
*283,929 30
86,849 82
69,588 33
230,508 03
300,000 00
614,825 88
101,699. 02
69, 588 -33
95,377 40
93,377 62
531,758 47
4,500 00
UNITED STATES MINTS, ETC.
Philadelphia, Penn
San Francisco, Cal
New Orleans, La
Charlotte, N. C
Dahlonega, Ga
Carson City, Nev
Denver City, Col
Assay ofiice, N. Y
:
, 1862
Aug. 21, 1854
^530,000 00
o
,
pi
t=3
H
^
Donated by citizen.
Pi
Remodelling.
O
Pi
K3
P>
Ul
d
pi
Kj
S a n F r a n c i s c o , Cal., ( n e w ) - . . . - ! J a n .
1, 1867
100,633 40
100,000 00
MISCELLANEOUS.
T r e a s u r y extension
Penitentiary, Utah
Capitol, New Mexico
Penitentiary, New Mexico
, 1802
S t a t e n island warehouses
N. Orleans quar. Avarehouses
Nov.- 6, 1856
Boarding station, S. W . P a s s
Boarding station, P a s s a L o u t r e .
• Atlantic dock stores, N . Y
'reb"."i9,*i857'
San Francisco appraisers' stores.
Philadelphia appraisers' s t o r e s . . .
P i n e street building, N . Y
Mar. 30, 1867
B a r g e office, N. Y
3 5 , 0 7 3 83
31,984 00
3,500 00
"i6b,"66o"oo'
30,900 00
53,500 00
31,137 60
10,000 00
5, 029, 256
53,361
57,851
20,000
329,360
39,865
3,500
32,000
TDO, 000
99,966
22,879
33,137
32,802
34
90
20
00
72 Transferred to Light.-house Board.
12'
00
O
00
00
o
Buildings a n d w h a r v e s
1867.
sold M a y 22,
19
3!
W
60
04
Ul
O
•*'J3uil(iiug aud site*
Pi
H
pi
Kj
o
w
H
Pi
Ul
d
Pi
Kl
OO
cCco
Nature and location of the work.
•T3
(V
Authorized and
expended 18663567. .
Tabular statement of appropriations f o r the erection or repair of public buildings under control of this offce, showing available
balance September 30, 1867.
.
.
.Ife
^ : CO
P,oo
>
<
is
^
00
oo,
o
Remarks.
.pi
o
CUSTOM-HOUSES.
Astoria, Oregon
Bangor, Me
-$36,183 00
Buffalo, N.Y
10,634 92
Charleston, S. C
10,000 00
Cairo, 11149,975 00
Chicago, 111
7,526 86
Cincinnati, Ohio
328 87
Dubuque, I o w a . . . . . . " . . . ' . . . . . . . . . " • • . 98 42
Detroit, Mich
. 1,650 87
Ellsworth, Me
1,412 36
Georgetown, D. C
483 50
Island Pond, Vt
'.. . . 30,000 00
Knoxville, Tenn
96,568 39
Machias, Me
Middletown, Conn
5,000 00
Newport, Vt
New Orleans, La
.6,465 5 6 . .
New York, N.Y
New Haven, Conn
3,029 60
Nashville, Tenn
104,235 69
Ogdensburg, N. Y
...
.
108,471.85
Portsmouth, N. H
. 629.04
Portland, Me
123,638 63.
Philadelphia, Pa
21,436 58
Perth Amboy, N . J
20,625 34
$25,000 00
•
$263 40
|25, 000 00
35,919 60
Transferred to appropriation for repairs and furniture.
25,000 00
39,355 00
45,914 61
3,942 68
•
20,000
6,600
30,000
10,000
37,000
00
00
00
00
00
35,645 00
4, 060 39
• 756 72
Transferred to appropriation for furniture,' &c.
Transferred to appropriation for repairs, &c.
$4,600 98 received froiri Evarisville, Ind., M. Hosp'l.
Transferred to appropriation for repairs, &c.
Transferred to appropriation for repairs, &c.
Transierred to appropriation for repairs and furniture.
Ul
o
Pi
Kl
O
H
30,000 00
" 96,568 J 9
20,000 00
- ^
•
w
Transferred to appropriation for repairs and furniture.
10,000 00
W
16,465 56
Transferfed to appropriation for repairs and furniture.
Transferred to" appropriation for repairs.
15 30
51,685 49
104,200 39
56,786 36
73,620 64
50,017 99
21,436 58
20,625 34
Ul
r-i
Transferred to appropriation for repairs.
Kl
Providence, R . I
,-Suspension Bridge, N. Y .
Sandusky, Ohio
St. Louis, Mo
St. Albans, Vt
St. Paul, Minn
Toledo, Ohio
-.
Wheeling, W. Va
Wiscasset, Me
3,000 00
1,158
11,383
30,000
50,000
13,409
218
63
78
00
uO
33
42
6,'ooo'66"
,
Transferred to appropriation for repairs.
6,"p6o"66'
Transferred to appropriation for repairs.
Transferred to appropriation for repairs.
10,000 00
33,884 30
13,409 33
16,115 70
Transferred to appropriation for repairs.
.
25,000- 00
25,000 66
«
hd
O
Pi
MARINE HOSPITALS.
O
Chelsea, Mass . .
Chicago, III
Detroit, Mich...
Evansville, Ind.
Louisville, Ky
Pensacola, F l a . . .
Portland, Me
Portland Bridge.
26,800
135,431
8,582
4,600
Transferred to appropriation for repairs.
00
19
25
98
119,928 99
15,502 20
Transferred to appropriation for repairs and furniture.
Transferred to appropriation for Dubuque, Iowa, custom-house.
30,000 00
20,947 04
10,000 00
20,947 04
926 65
3; 000 00
3,666 66
O
Transferred to appropriation for repairs, &c.
H
>
Pi
COURT-HOUSES, ETC.
Kl
Baltimore, Md
Des Moines, Iowa ,
Key West, Fla - . . .
Memphis, Tenn
Madison, Wis . . . . .
Philadelphia, P a . . .
•Portland, Me
Rutland, Vt
Springfield, 111....
53,841 03
Transferred to Spiiugfield, 111., court-house.
85,000 00
40,908 26
34,856 10
49,870 75
41
150,000 00
3,579 70
78,576 31
. 13,964 20
11,586 60
.• . .
^53,841 03
.
73,035 80
40,908 26
34,856 10
38,284 15
Transferred to appropriation for repairs.
33,846 60
66,153 40
78,576 31
53,841 03
Transferred to appropriation for furniture.
^Received from Baltimore court-house.
Ul
d
w
UNITED STATES MINTS.
San Francisco, Cal., (old)
San Fratfcisco, Cal., (new)
- Carson- City, Nev
.$.
Dallas City, Oregon
,
O
H
• KJ
45,000
299,971
73,753
99,621
00
60
00
05
300,631 40
73,753 00
45,000 00
199,340 20
99,621 05
00
Tabular statement of appropriations f o r the erection or repair of public huildings, (^.-—Continued.
CO
Nature and location of the 'work.
p . r-l
<
Authorized and
expended 18661867.
o
P.
o
C/3co'
p.
Is
Remarks.
c6 • .>
7Z1 O
03 CO
hd
O
Pi
H
O
MISCELLANEOUS.
Capitol, Washington Territory
Penitentiary, Washington Territory
Capitol, New Mexico..
..
Staten Island warehouses
Appraisers' stores, Philadelphia
Barge office. New York.
Fire-proof building to afi'ord additional accommodation for Treasury Department
Treasury extension
.
Repairs and preservation of public
buildings
.
Furniture, and repairs of furniture,
for public buildings . . . .
Vaults, safes, &c
$19,935
9,940
52,148
14,732
200,000
00
00
80
52
00
Carried to surplus fund.
Carried to surplus fund.
Carried to surplus fund.
$50,000 00
50,000 00
$10,433-98
22,879 13
12,802 04
•$4,298 54
47,120 89
37,197 96
m
Ul
W
O
Pi
rt
200,000 00'
364, 387 02
*300,000 00
401,886 58
262,500 44
130,202 66
208,867 58
247,973 33
91,096 91
Transfer from balances as above
21,460 75
27,536 72
62,190 78
20,000 00
37,932 99
26,758 14
45,718 54
20,778 58
Transfer from balances as above.
Transferred to appropriation for Treasury extension.
^$200,000"froni above appropriation.
H
t>
Pi
rt
Pi
rt
>
w
d
Pi
Tabular statement of buildings und.er control of this offce in process, of erection, showing available balance September 30, 1866,
amount expended 1866-'67, and available balance September 30, 1867.
Nature and location of work.
Available
Sept. 30, 1866.
Expended
1866-'67.
Available
Sept. 30, 1867.
Remarks.
rt
h3
O
Pi
H
CU.ST0M-HOUSES.
Cairo, Illinois
Ogdensburg, New York
Portland, Maine
St. Paul, Minnesota
<,
•
$49, 975
108, 471
323, 638
50, 000
00
85
63
00
$45,934 63
51, 685'49
*73,620 64
*16,115 70
$4,060
56,786
50,017
33,884
39
36
99
30
Site donated by citizens.
Site purchased, 1857, for $8,000.
*Cost of site ($35,000) included.
*Cost of site ($16,000) included. Operations just begun.
MARINE HOSPITALS.
Chicago, Illinois .-.
135,431 39
n 5 , 502 20
139,928 99
"^Cost of site ($10,000) included.
Operations begun.
73,035 80
38,284 35
66, 153 40
*53,841 03
*App. 1866-'7; site purchased, 1866, for $15,000.
Site donated by citizens.
Old custom-house site.
^Received from app. for Baltimore court-house.
COURT-HOUSES, E T C .
Des Moines, loAva....
Madison, Wisconsin
Portland, Maine
Springfield, Illinois
.'.
*85, 000
49, 870
350, 000
576
00
75
00
31
13,964
1J,586
33,846
78,-576
20
60
60
31
O
rt
rt
m
rt
o
Pi
rt
Pi
Kj
O
rt
UNITED STATES MINTS.
Carson City, Nevada
73,753 00
73,753 00
Site donated by citizens.
rt
Philadelphia appraisers' stores . . ' . .
«70,000 00
22,879 13
47,120
^50,000 app. 186,6-'67.
>
a
Ul
pi
KJ
List ofpublic property under charge of this office sold during the year ending Septemher 30, 1867, shoioing original cost, amount of
improvements and repairs, date of sale and amount of purchase money.
N a t u r e and location of property.
Original
cost,
Cpst of improvements.
D a t e of sale.
A m ' t of purchase money,
Remarks.
Pi
H
$8,000 00
2,500 00
Sackett'.s Harbor, N . Y
M a y Tl, 1867
J u n e 11, 1867 . . . .
,700 00
812 00
Act approved March 2, 1867.
Act approved M a r c h 2, 1867.
MARINE HOSPITALS.
Burlington, low^a :
Chelsea, M a s s . , (old)
Evansville, I n d
Paducah,. K y . , (lot)
Atlantic dock stores, N . Y . . : . "
Pi
rt
rt
o
CUSTOM-HOUSES. .
Portsmouth, N. H
CO
4, 500 00 $24,896 84
4,000 00
28,596 63
.6, 000 00
59,834 57
1,000 00
100,000 00
J u n e 20, 3867 \ . . .
F e b r u a r y 32, 1867
F e b r u a r y 28, 1867
J u l y 28, 1867
May 2.2, 1867 . . . .
6,000
38,000
10,100
6,400
70,500
00
00
00
00
00
Act
Act
Act
Act
Act
approved
approved
approved
approved
approved
April 20, 1866.
March 3, 1855.
April 20, 1866.
April 20, 1866.
March 28, 3867.
O
rt
H
W
rt
Ul
rt
o
pi
rt
H
>
O
rt
•-3
rt
H
Pi
rt.
Ul
d
pi
EEPOET OF THE SECRETAEY OF THE TREASUEY.
193
T a b u l a r statement of'expenditures made and' a u t h o r i z e d fro7n the a p p r o p r i a t i o n
f o r ffirniMire a n d r e p a i r s of f u r n i t u r e f o r public buildings d u r i n g the y e a r
end/ing September 30, 1867.
Nature and location of work.
Amount authorized and
expended.
I
CUSTOM-HOUSES.
Alexandria, Va
Bath, Me
Burlington, Vt
Boston, Mass
Baltimore, Md
Buffalo, N.Y
Cleveland, Ohio
Chica,go, 111
Cincinnati, Ohio
Detroit, Mich
Ellsworth, Me
,
Erie, Penn
Galveston, Texas - . .
Georgetown, D . C
Louisville, Ky
Milwaukee, Wis . -.
Mobile, Ala
Middletown, Conn..
Norfolk, Va
New Orleans, L a . . .
New Haven, Conn .
New York, N . Y : . . .
Ogdensburg, N. Y . .
Oswego, N Y
Portland, Me
..
Pensacola, Fla
Philadelphia, Penn.
Nature and location of work.
$82 00
389 83
2, 078 50
3,611 00
6,331 07
3,569 15
2,618 40
5,181 00
650 00
245 25
166 00
322 50
2,296 00
336 00
388 00
28 00
321 00
598 37
20 00
5,119 77
3 33 30
2, 887 81
30 50
612 00
296 85
271 00
100 00
Amount authorized and
expended.
CUSTOM-HOUSES.
Pittsburg, Penn
Providence, R. I
Richmond, Va
San Francisco, Cal
Sandusky, Ohio
Savannah, Ga . . . . — .
St. Louis, Mo
'..
St. Albans, Vt
Toledo, Ohio
Wilmington, N. C
Wilmington, Del
Wheeling, W. Va.Waldoboro, Me . . . . . . .
$949 30
1,967 79
789 00
333 00
480 00
360 00
2,619 90
319 50
92 00
75 00
172 50
" 822 62
172 75
MARINE H O S P I T A L S .
Chelsea, Mass
Cleveland, Ohio
Detroit, Mich
St. Louis, Mo
435
443
182
385
76
59
10
00
COURT-HOUSES, ETC.
Baltimore, Md
Philadelphia, Penn
Portland, Me
500 00
3,133 54
485 45
BRANCH MINT.
New Orleans, La
1,037 30
T a b u l a r statement exhibiting the amount o f expenditures ciutliorized a n d made
f r o m the a p p r o p r i a t i o n f o r r e p a i r s a n d preservation o f public buildirogs, a n d
f o r heating a p p a r a t u s a n d r e p a i r s of same, d u r i n g the y e a r ending September
30, 1867.
Nature and location of work.
CUSTOM-HOUSES.
CUSTOM-HOUSES.
Alexandria, Va
Bangor, Me
Beltast, Me:
Burlington, Vt
Boston, Mass
Barnstable, Mass
Baltimore, Md
Buffalo, N.Y
Bristol, R. I . . . ,
Brazos, Texas
Cleveland, Ohio
.
Chicago, 111
Cincinnati, Ohio
Dubuque, Iowa
Detroit, Mich
13 T
Amount authorized and
expended.
Araount authorized and
expended.
$2,600 00
124 00
1,842 00
7,071 24
10,412 23
1,118 20
9,426 61
2,116 69
117' 00
303 18
16,448 23
686 81
480 00
401 62
276 02
Eastport, Me
Ellsworth, Me
Erie, Penn
Galveston, Texas
Georgetown, D. C . . .
Kennebunk, Me
Louisville, Ky
Milwaukee, Wis
Mobile, Ala
Middletown, Conn
Norfolk, Va
Newark, N. J
New Haven, Conn
Newport, R. I
....
New Bedford, Mass . . . .
$2,039 42
926 72
2,162 00
37,373
5,000
300
18,244
717
3,836
12,225
29
00
00
03
00
65
28
171 04
14
255
40
768
28
00
00
37
194
REPORT OF THE SECRETARY OP T H E
TREASURY.
T a b u l a r statement exhibiting the amount of expenditures, ^c.—Continued.
Nature and location of work.
Amount authorized and
expended.
Amount authorized andexpended.
MARINE H O S P I T A L S .
CUSTOM-HOUSES.
New York, N. Y
,
Oswego, N.Y
Portsmouth, N. H
Portland, Me
Petersburg, Va
Pensacola, Fla
Philadelphia, Penn . . . . .
Pittsburg, Penn
Plattsburg, N. Y
Providence, 3^. I
Richmond, Va
Suspension Bridge, N. Y
San .Francisco, Cal...'. .
Sandusky, Ohio
Salem, Mass
St. Louis, Mo..
V/ilmington, N. C
Wilmington, Del
• Wheeling, W. Va
AValdoboro, Me
•.. .
Nature and location of work.
$42,368
1,065
350
2,809
$182
2,243
280
3, 456
1,833
8,298
369
30
5,674
25
329
15,553
2,351
355
6,541
308
49
33
00
24
00
00
00
50
25
33
75
00
34
00
50
09
50
00
83
25
Chelsea, Mass
Cleveland, Ohio
Detroit, Mich
Portland, Me
St. Louis, Mo
San Francisco, Cal
$26,900 CO
• 6,366 56
573 20
50 00
5, 570 72
125 03
COURT-HOUSES, ETC.
5,728
6,576
252
150
3,159
Indianapolis, Ind
Philadelphia, Penn
Rutland, Vt
Windsor, Vt
Boston, Mass
23
23
65
00
00
BRANCH M I N T . .
New Orleans, La
EEPORT OF T H E LIGHT-HOUSE
2,933 98
BOARD.
T R E A S U R Y D E P A R T M E N T , OFFICE LIGHT-HOUSE
BOARD,
November 2, 1867.
S I R : I have tlie lionor respectfully to submit for your information, and for
that of Congress, the report of the operations of the light-house establishment
cluring the last year.
I n that time the sribstitntion of lard oil for that of sperm has been completed.
The. Avhole amount purchased was 70,000 gallons.
Smaller lamps, such as those used in the light vessels, are not adapted to the
burning of lard oil, especially in winter, and for these it was thought advisable
to purchase 15,000 gallons of colza or rape-seed oil. T h i s purchase was made
not only on account of the better combustion of the colza in t h e smaller lamps
during the cold weather, but also to encourage the growth of rape-seed from
Avhich this oil is produced, and which is found to flourish in the region bordering
on t h e northern lakes. If, hoAvever, a supply of this article cannot be obtained
at a price little exceeding that of lard oil, the use of it must be abandoned as a
material for light-house illumination. . I t is thought that a slight change in the
form of the smaller lamps will enable the Board to burn lard oil in these lamps
as Avell as in those of a larger size.
T h e grea,t difficulty in the w a y of t h e introduction of lard oil, and indeed in
t h e .purchase of oil of a n y kind, has been the want of a trustworthy method of
deteimining in advance of actual use the true value of the article offered for acceptance in accordance with the terms of contract. T h i s difficulty will be apparent when it is mentioned that the oil is usually delivered in casks of about
lifty gallons, and as the full supply in some years will amount to 80,000 gallons,
the contents of 1,G00 separate casks m.ust each be subjected to inspection; but
this inspection cannot be made with certainty b y the mere appearance which the
, material presents to the e y e ; it must be subjected to a series of tests which are
the equivalents of actual bin-ning in lamps of the different orders employed in
the light-house service. Long.experience in the case of sperm oil enabled the
Digitized for expert
FRASER
to whom the inspection of this material was usually intrusted to deter
REPORT OF THE SECRETARY OP THE TREASURY.
195
mine with some degree of certainty its quality by the appearance it presented to
the eye, resistance to freezing, and its burning in small lamps; but this method,
which was too imperfect to insure with certainty the reception in any case even
of sperm oil of good quality, was entirely inadequate to the inspection of lard oil, and especially to serve as the basis of the rejection of a lot of the material
which had been presented ostensibly in accordance with the terms of a contract.
Attention has therefore been given for many years to the subject of inspection of bil, and a series of investigations in regard to it have been made at different times by different persons in the employ of the Board. From all the experience thus obtained, and the researches of the committee on experiments,
especially in regard to lard oil, a system has at lengtli been elaborated which it
is thought will reduce the process to scientific precision and afford no reasonable
excuse in the future for the reception of oil uf an inferior quality.
For researches in different illuminating material there has been fitted up,under the direction of the chairman of the committee on experiments, at the
depot of the Light-house Board on Staten Island, a dark chamber, painted with
lampblack mixed with sizing, and afterward sanded and painted again in order
to avoid all reflection of light. In this room is placed a Bunsen's photometer,
the scale of which is two hundred inches in length, and is graduated so as to
give immediately the multiples or sub-multiples of the light that niay be under
examination as compared with a standard. Besides this, a number of articles
of chemical apparatus have been procured for fitting up a small working laboratory in which researches in regard to the character of oils and other subjects
pertaining to the light-house service may be carried on with facility. There has
also been provided an apparatus by which a number of samples of oil can be
subjected at the same time to an air bath of a low temperature, and kept at any
required degree of the thermometer for several hours. With these appliances,
the inspection of oil for light-house use is as follows:
1st. The oil is received at the light-house depot, the several casks numbered,
and placed, previous to inspection, in a vault expressly prepared for their storage.
2d. Samples are taken hap-hazard from each lot aud a number of Franklin
lamps of the sixth order filled with them.
3d. After being properly trimmed and allowed to burn for an hour, each lamp
in succession is photometrically tested, the standard employed being a London .
sperm candle, burning about two grains of its substance per minute.
4!h. After having burnt for five or six.hours longer, the lamps are again subjected to the photometrical test, in order to ascertain whether any change has
taken place in the intensity of the light during the interval.
5th. After this they are suffered to burn as long as they will do so with un- •
diminished brilliancy.
6th. The samples of the oils are next subjected to the freezing test in the air
bath, which is kept at the temperature of from 38° to 40° Fahrenheit for four or
five hours.
7th. If the flame of the sixth order Franklin lamp is found to be equal to
that of eight sperm candles, the light continuing undiminished for twelve hours
without trimming, and the oils stand the freezing test, these samples may he
considered of a quality worthy to be accepted, other characteristics being noted.
Sth. To test the oil contained in the severaL barrels of each lot, a sufficient
number of cylindrical lamps, each about five inches in diameter, seven-eighths
of an inch high, and having a short flat wick, are filled with samples, including
those already tested by the photometric process, the lamps being properly numbered so as to correspond with the numbers of the casks.
Oth. These lamps are placed in a large room, subject to the-same conditions
of temperature and air, and suffered to burn till they go out. If they all continue to burn Avith undiminished brilliancy for twelve hours, as compared with
the samples already tested, the oil may be accepted.
196
REPORT OF THE SECRETARY OF THE TREASURY.
lOth. If, however, any of them decline in illuminating power, the oil from
which they were filled is subjected to the photometric process, and if it does not
stand the test, is rejected.
l l t h . Care must be taken to ascertain whether the illuminating power is not
due to a mixture of kerosene. This may be ascertained by the odor, and also
by heating a small quantity in a capsule by means of a spirit lamp, the bulb of
a thermometer graduated for high temperatures being immersed in the liquid.
Pure lard oil does not take fire from a lighted taper when heated to 500° Fahrenheit, whereas mixtures of kerosene readily ignite from a temperature of 100°
Fahrenheit and upwards.
12th. The oil should be tested with slips of litmus paper suffered to remain
immersed for an hour or so to ascertain whether there exists a free acid which
would tend to corrode the lamps.
13th. The temperature of the oil is taken at the time of gauging, and the
volume reduced to that of 60° by means of a table prepared for the purpose.
It is proper to state that the standard first adopted for the comparison of lard
oil was from samples furnished by Messrs. Alden & Co., of Boston. For this
has been substituted the London candle, because it is the standard to which the
value of gas-light in England, as Avell as in this country, is usually referred.
The important and interesting subject of fog signals has had the earnest attention of the Board, and an elaborate series of experiments has been made in
regard to it. The Board are, however, not at present prepared to give a full
report of all that has been done in regard to this matter, since the experiments
are still in progress. The problems connected with the subject are of much
difficulty, involving as they do the principles of acoustics, the application of
steam and heated air as motive powers, and the choice of bells, whistles, trumpets, and sirens in their special adaptation to different localities. It is confidently
thought, however, that important advances have been rnade, and that when a
f.w more facts have been definitely settled, the Board will be prepared to adopt
a general system by which each locality will be provided with the instrument
best suited to its surroundings.
FIRST DISTRICT.
First light-house district, extending from the northeastern boundary qf the
United States to Hampton harbor. New Hampshire. There are in this district
46 light-houses and light beacons, 39 beacons, 271 buoys, exclusive of spare
buoys to supply losses, 1 light-house tender, (steam.)
The inspector reports the light-houses and stations within these limits in a
very creditable condition.
The changes and material repairs made at the several stations are as follows:
At West Quoddy Head, outside of keeper's dwelling repainted.
At Little river, revolving machinery cleaned.
At Libby island, cement floor laid in the cellar of the dwelling, bell tower
rebuilt, new machinery supplied, and boat-slip repaired.
At Moose Peak, besides minor supplies and repairs, a new iron rod and truck
have been furnished for revolving machinery, new weights put in, inachinery
cleaned, lanterns and ventilators cleaned and put in order.
At Narraguagus, fifth-order burner fitted with new tubes.
At Petit Menan, plastering in keeper's dwelling repaired and outside of dwelling repainted, revolving machinery cleaned.
At Winter harbor, keeper's dwelling repaired and outside.repainted, bell tower
repaired, parapet wall on lantern strajDped with iron, boat-house and slip repaired.
At Mount Desert, third-order lamp fitted with new valves, plungers, and
screws, lamp macliinery furnished with new pawl and spring, burner refitted
with wickholder, rings, and pinions. Fog-bell machinery examined, cleaned, and
put in order.
REPORT OF THE SECRETAiRY OF THE TREASURY.
197
At Baker's island, outside of keeper's dwelling repaired, revolving machinery
cleaned, and wickholders repaired.
At Bear island, kitchen roof reshingled.
At Bass Harbor Head, outside of keeper's dwelling repainted.
At Edgemoggin, plastering of kitchen repaired, underpinning of dAvelling
repointed.
At Deer Island Thoroughfare, outside of keeper's dwelling repainted.
At Pumpkin island, new cistern built.
At Martinicus, new bell tower and machinery built, implements repaired, thirdorder burner repaired.
At White Head, keeper's dwelling repaired and wood-work repainted throughout.
At Owl's Head, keeper's dwelling repaired and repainted outside, underpinning and chimneys repointed. Materials for a wood-shed have been landed aud
the shed will be built as soon as the work is done at the outside stations.
At Brown's Head, brick cistern and wood-shed roof repaired.
At Negro island, keeper's dwelling repaired and the wood-work repainted.
At Grindel's Point, a rubble stone sea-wall 204 feet long,.4j feet high, and
3 feet thick, has been built.
At Dice's Head, outside of keeper's dwelling repainted.
At Fort Point, fourth-order burner fitted with new tubes.
At Franklin island, outside of keeper's dwelling repainted, revolving machinery
cleaned, and three burners fitted with new tubes.
Pemaquid Point, outside of keeper's dwelling repainted.
Burnt islaiid, keeper's dwelling repainted outside.
Pond island, outside of keeper's dwelling painted.
At Seguin, boat-slip rebolted and refastened, bell-hammers and pendulum
repaired, new cowl put in, and two fiist-order burners refitted.
At Cape Elizabeth, plastering in west dwelling repaired and inside repainted.
Fog-bell tower repaired and strengthened by putting in eight hackmatack knees,
five new braces, and one new beam, and refastening the bell-hammers, revolving
machinery and clock cleaned, lamp regulator repaired, new lamp smoke-pipe
put into the western lantern.
At Portland Head, new trucks and studs made for bell machinery, lantern
ventilators fitted with new knobs, new cowl put in, and second-order lamp fitted
with valves, plungers, &c.
At Portland breakwater, new cowl for lantern.
At Wood island, revolving machinery cleaned, fourth-order burner fitted with
new tubes.
At Goat island, walk rebuilt, new set fifth-order Franklin lamps placed in
lens.
At Boon island, lamps refitted with new valves, plungers, &c., new lamp smokepipe provided.
At Whale's Back, outside of the tower repointed ahd roof of wood-shed
repaired, revolving machinery cleaned.
At Portsmouth harbor, plastering of dwelling repaired, and dwelling painted
throughout.
At Isle of Shoals, outside of tower repointed, doors and windows of dwelling,
boat-house and boat-slip repaired, revolving machinery cleaned, wick-holders aud
rings repaired, lantern ventilators cleaned and put in working order, new lamp
and smoke-pipe provided and red shades supplied.
At each of the foregoing stations, the lens covers having been worn out, new
ones have been furnished.
The requirements of the district are :
At West Quoddy Head, the outside of tower to be painted, .
At Saddleback ledge, the outside of the wooden addition to be repainted, new
198
REPORT OF THE SECRETARY OF THE TREASURY.
cylinders'and balls on spindles of Muscle Ridge channel, next to entrance of
Penobscot-bay.
At Manheigan island, outside of dwelling to be repainted.
At Plendrick's Head, outside of tower to.be painted.
At Pond island, a boat-slip.
At Seguin the boat-slip requires new timbers, the bell tower repairs.
At Cape Elizabeth, the outside of both towers to be recolored.
At Portland Plead, a new bell tower.
• At Wood island, a boat-slip and house.
At Boon island, boat-house needs repairs, and the granite coping at the watchroom deck repointing.
Beacons,
The inm spindles on Ram Island ledge, in the Kennebec, and Lee's Rock,
are broken off. It is proposed to attach small spars to the stumps. The iron
socket for a wooden spindle on Winslow's Rock, after lasting for two years,
has been broken off again. The upper band of the socket on Beef island, and
the socket in Sharp's Rock, Saco river, are broken off. The copper cylinders
and balls of Gander island. Otter Island ledges, and spindles in Muscle Ridge
channel, are in bad condition, and must be renewed.
Buoyage,
The following buoys, carried away by heavy weather and by ice during the
last winter, have been replaced: Spars on Hypocrite ledge. Pond Island reef,
Tiafton's Island ledge, Cow ledge, Long Island ledge, South ledge, lower
end of Upper Middle Ground, Dyer's Island ledge, Nova's Rock, Driscoe's
ledge, Moore Rock, Elliott's flats, I)ancebeiTy's ledge. Thorn's Rock, Symms's
Rock, Moulton's ledge, Prospect Harbor ledge, Jordan's Delight ledge. Petit
Menan bar. Southeast Point, north point of Middle Ground, Half-tide Rock,
Hussey's Rock, Sharp's Rock, New Harbor ledge, Heron Island ledge. Western
ledge, Middle ledge. Green Island reef, Trefethern's island, Egg Rock, Turnip
Island ledge. Old Man's ledge, and Upper Gangway ledge; first-class iron can
on Broad Cove Rock ; second-class iron nun on Bulwark ledge and Witch Rock •
third class wooden nuns on Jameson's Point, Fort Point reef. Bantam ledge,
and Morton's Rock; third-class can on' Lower Gangway.
New buoys have been established in the last year to mark the following dangers, viz: Spars on Stone's Rock to mark York ledge, off York river; on Watt's
ledge, off' Richmond island, to mark the entrance into Portland harbor, Maine,
via Cape Elizabeth ; on Long island, off Ilsboro', to mark the approach of Castine harbor; on Cutnmin's ledge, Emm's Rock; Leighton ledge and Bay ledge,
to mark the passage over the bar through Moose Peak Reach; ou Sand ledge,
Channel Rock, and Gangway Rock, to mark the Seguin passage to Moose Peak
Reach, Maine ; third-class nun on Morton's Rock, to mark the approach to Lubec
Narrows, for vessels coming from the westward.
In setting these new buoys and replacing those which have been lost from
. stress of weather, or are changed according to the season, the following articles
have been used: one first-class iron can buoy ; two third-class wooden cans,
three third-class wooden nuns; thirty-four spar buoys ; one hundred and eleven
fathoms of one-inch chain ; eighteen fathoms of one and five-eighths inch chain;
thirty-six stone sinkers ; four iron sinkers; eighty shackles, pins, and keys.
The passage-way leading from the Kennebec to Sheepscote river has been
examined, and instructions given to have the passage buoyed out, upon the opening of navigation next spring.
The steam-tender Iris has been constantly employed,. during the year, in
keeping the buoyage in an efficient condition, supplying lime, fuel, fee, to the
REPORT OF THE SECRETARY OF TIIE TREASURY.
199
different lights, transporting .men and materials for making repairs, excepting
.the time occupied in going to Wilmington, North Carolina, and towing the lightvei5.?el Arctic thence to New Bedford, Massachusetts. The repairs required to ,
fit this vessel for the trip to Wilmington, and subsequently for the ordinary service she is engaged in, have amounted to about three thousand dollars for the
year, an unusually large sum, but not greater, according to current rates, than
would alone have been incurred by having the light-vessel towed the distance
named by a hired tug.
The hull of the Iris is perfectly sound and very strong; the engine in good
condition, and works very smoothly. The boiler begins to show weakness in
the lower part, which has been frequently patched; the upper part, however, is
in better condition, and, it is thought, will last two years longer. A new crownsheet will probably be necessary this autumn.
Fog signals. .
Complaints have been made in this and other districts as to fog signals,
and these are not without foundation The subject, however, is one of much
perplexity, involving, as it does, not only great mechanical difficulties, but
also sectional prejudices, and personal interests as to the kind of instrument
to be employed. At a number of the points in this district, fog signals are
required of great power. Bells, which have been used in other districts, have
not been found sufficient in this. At West Quoddy Head, in addition to a large
bell, guns proved ineffectual. Last year a fog trumpet, operated by a heated air
engine, was erected," but the sound from this was not found sufficiently powerful
to be heard at the required distance during the heavy wind from the ocean,
which, in this locality, frequently brings with it a dense fog.
A hot-air engine, with an erdarged air reservoir operating a locomotive whistle,
has been put up at Thatcher's island, Cape Ann ; but this engine, though sufficiently powerful to blow a smaller signal trumpet, is not sufficient to give full
effect to the whistle; though the apparatus is more effective than the one which
was previously in use at this place; a still more powerful fog signal is called for
here as well as at other points, especially at Cape Elizabeth, the turning point
in entering Portland harbor.
It is probable that, to supply the requisite motive power to produce more efficient signals, recourse must be had to the use of steam.' The board have, however, hesitated to introduce this power, not only on account of the expense of
fuel and attendance, but also on that of the danger of intrusting the management
of an agent of so much explosive energy to ordinary light-house keepers.
It is hoped, however, that, with the improvements which have lately been
made in steam boilers, the latter objection will be obviated, at least in a considerable degree.
The whole subject of fog signals has been referred to the Committee on
Experiments, and during the last two years a series of investigations have been
made in regard to it, which it is thought will be of much value in the selection
and improvement of the apparatus. A full account of the results of these investigations will be given in the appendix to this report.
SECOND DISTRICT.
The second light-house district extends from Hampton harbor. New Hampshire, to Gooseberry Point, Massachusetts. There are in this district 63 lighthouses and lighted beacons, 50 beacons, 7 light-vessels, 451 buoys, exclusive
of spare buoys for use in supplying losses, 1 steam tender, 1 sailing tender.
. The inspector of this district reports most of the lights in excellent condition.
200
REPORT OF THE SECRETARY OF THE TREASURY.
Changes and repxiirs.
The range light, at Newburyport, was, in the month of May, moved 90 feet to
a poiat on'the range of the main light, and a new channel which had been
formed by the shifring of the bar. Keeper's dwelling thoroughly repaired,
floors, plastering, doors and windows, outside steps, plank walks and platform,
also kitchen chimney, out-houses, fence, and interior wood-work of lower story
repainted.
At Ipswich, in Jun(?, the range light was moved 550 feet, to a point on the
range of the main light and a new channel formed by the shifting.of the bar.
In November last, the plank platform and walks to towers were repaired, gutters put on barn Avith leader to the cistern, zinc lining for base of bug-light
lantern, and doors and windows repaired.
At Annisquam, a covered walk 109 feet long, from dwelling to tower, has been
built, ncAv shelves put in store room of dwelling, iron brackets under mantel,
house built over well, new well curb and windlass supplied, shingling of porch root
repaired, a chimney which had been blown down rebuilt and furnished with an
Emerson ventilator, white paint for inside of tower supplied.
At Straitsmouth, efficiency of the illuminating apparatus increased by enlarging draught holes of lantern dome ventilator, roof of dwelling reshingled on
one side, sills of porch and threshold of doors renewed, windows reputtied,
window casings, chimney tops and weather boards packed with paint cement,
roof of the addition reshingled, storm house built over front door of dwelling,
door steps, locks, hangings, &c., repaired.
Slight repairs of tower, storm house, and parapet doors, new sills and planking to tower walk for length of 315 feet, boat-slip of 100 feet length renewed,
gudgeons and rollers reset, one end of boat-house silled and boarded.
At Cape Ann, slQre closet built in new dwelling, watch room call bells hung
with heavier iron and cranks, house pump repaired, retaining wall built alongside of westerly walk, and path widened so as to allow passage of a cart with
supplies for tower and fog signal, new floor of stone and brick laid in engine
house, and coal shed built adjoining it.
At Eastern Point, chimney tops of keeper's dwelling relaid, brick hearth renewed, window glass reputtied and sashes painted, storm Avindows furnished for
lower rooms, roof patched aud eaves reshingled, outside finish repainted, latches
and knobs of drawers renewed, surbase put in kitchen, floors painted, new cistern
pump set and shelf made, doors of covered walk repaired, scuttle made over
cistern, and sheathing of watch room and door of lantern renewed and new
pintles for door, defective joints of dwelling and tower walls pointed with cement
mortar. '^
/
At Ten Pound island, amid sundry necessary but minor supplies and repairs,
an Emerson ventilator has been ada,pted to the kitchen chimney, and the draught
holes of the lantern dome ventilator have been enlarged, by which the ventilation has been improved and the efficiency of the illuminating apparatus increased.
At Marblehead, southerly wall of boat-house taken down, relaid and pointed
and posts set to receive beams of upper floor; opposite wall, of wood, righted
and doors repaired, outer end of protection pier relaid, log pump and plank platform set at yard well.
At Egg Rock, ceilings of tv/o rooms of dwelling replastered, window sashes
and frames and outside finish repainted, an Emerson ventilator ^et on each
chminey, window blinds repaired and painted, new woodshed door hung, upper
flight of steps between landing and house rebuilt, landing steps refastened with
new bolts, hand-rail fitted on front steps, bank wall on westerly side of house
rebuilt; and pointed.
At Minot's Ledge, inshore station, the two dwellings, store-house, boat-house,
and blacksmith's shop painted outside, Avood-work of four rooms and two halls
REPORT OF THE SECRETARY OF THE TREASURY.
201
of tenements inside, tAvo rooms and the hall of each tenement whitened, chim
ney resting on girths built iu each porch of principal dwelling, so as to allow
cooking stoves to be removed from dining rooms ia summer; landing steps,
planking of boat-house Avharf, buoy Avharf, and roof of one buoy shed rencAved,
roofs of other sheds patched.
Minot's Ledge, tower, the leak through cracks in stone lantern deck has been
effectually stopped by covering the stone deck with a gun metal deck bedded in
paint cement. The metal deck extends beyond the stone outside, and has a
•heaATy flange which encircles and fits closely to the stone; a flange is also turned
. down all around the lens circle on the inside, binding together anew.the entire
stone deck. The deck is fitted with tongued and grooved joints in radial ribs,
a slot in each joint clasping one of the main astragals of the lantern, the ribs
resting in grooves cut in the stone deck. A new balustrade standing upon the
metal deck, and new lower mullions have been supplied. The brace rods Avhich
extended from the head of each astragal to the top of the balustrade posts have
been fitted Avith turn-buckles and lengthened to reach an eye near the base of
each new post, and bronze gutters set under each tower window sill inside to catch
leakage, Avhich no SAving window exposed to dash of sea can effectually exclude,
and fitted Avith pipes and rubber tubes leading to buckets, Avhich are set
aside Avhen not in use, parapet Avail repointed Avith cement mortar, as Avell as the
very fcAv and insignificant defective spots which appeared on a car.eful examination of the toAver Avail. With the exception of these fcAv small spots in the
joints outside, Avhere the cement has shelled off slightly or been abraded by floating ice or driftwood, every joint in the structure, inside and out, remains just as
it was laid, without flaw or blemish. The first effects of instability would probably appear in the joints about the crown of the arch which supports the lens
deck ; here, as elsewhere, the joint is perfect. The new work is in entire keeping with the grandeur and beauty of the structure, having all the appearance of
being a part of the original design, nor can it be readily discerned how the deck
Avas put on at any other time than Avhen the lantern was erected.
At Boston, keeper's dwelling, covered walk, fog bell tower, and brick lining
of light-house repainted.
At the Narrows, the ice breaker built to protect this structure, and Avhich Avas
carried away last Avinter by the sea, has been thoroughly rebuilt of oak piles
secured Avith girders ballasted with stone, planked all over, shod with iron, and
painted with red lead ; iron piles, tension bars, &c., of the light-house foundation
scraped and repainted Avith red lead ; superstructure painted inside and out.
At Long Point, timber and plank bulkhead protecting the site thoroughly
repaired, defective rollers of tiie boat slip renewed, and plank Avalk alongside
of it relaid.
At Mayo's Beach, useless brick oven in kitchen torn down and store closet
made in its place ; ash pit door set in brick fixling of sitting room fireplace;
drawers and lockers in china closet; board partition in chamber forming clothespress; a chimney retopped ; new front door casing and weather strip ; bulkhead
of timber filled and embanked with sand and planted Avith beach grass built in
front of dwelling, effectually protecting the site from further encroachments of
the sea, Avhich had begun.
At Sandy Neck, defective plastering of dwelling renewed, chimney retopped,
Avindow blinds' rehung and repaired, sashes and packing frames and weatherboards reputtied and repointed Avith paint ce'ment, wood-work painted outside,
chimney tops, window bhnds and stairs, floors of three rooms, halls, storm house,
shelves and AA^'alls of pantry and lower rooms painted, plank platform around
dwelling, and plank Avalk from dwelling to boat-house renewed, platform built
adjoining boat-house, boat-house doors and Avindows repaired, well cleaned and
platform repaired, pump pipe soldered and new pump set, timber and plank
bulkhead surrounding bite partially renewed and thoroughly repaired.
202
REPORT OF THE SECRJ:TARY OF THE TREASURY.
At Brant Point, base boards of front room, hall and chamber of dAvelling renailed, lathing and plastering on one side of each renewed, passage Avays from
house to tOAver plastered, chamber Avindow-sill renewed, two rooms and hall
papered, south and east AA^alls of dAvelling painted outside, sandstone coping of
tower repointed and painted, tower and passage Avails painted outside, as well
as tower door and AvindoAV casings, all broken glass renewed.
At Hyannis, attic rooms finished by furring, lathing, plastering, setting base
boards, hanging doors and painting Avood-work, scuttle window set in roof and
tower windoAv renewed, junction of tower and wharf leaded, sides of Avalk reshingled, storm house built OA^er kitchen door, new Avindow blinds hung, sink
drain laid.
At Cape Poge, barn repaired with ncAv sills and doors, roof reshingled and
sides partially reboarded, new curb supplied for cistern, and boat-house built.
At Cuttyhunk, east end of dwelling repainted, plastering of kitchen repaired,
junction of porch and dwelling packed Avith paint cement, roof of boat-house
renailed and patched.
At Dumpling Rock, windoAV and door frames packed Avith paint cement and
painted, broken glass repaired and sashes reputtied and painted, tops of chimneys, gutters, Avindow blinds, parapet Avail and railing repainted, blind hinges
renailed and door fastenings repaired, and all defective joints of house Avails
repointed with cement mortar, northerly boat slip and steps rebuilt and southerly
ways-repaired and refastened.
At Clark's Point, keeper's dwelling painted outside, sashes and scuttle windows reputtied and painted, blinds, under-pinning, chimney tops, outside steps,
gate and storm house, and interior finish of parlor, entry and two sleeping rooms
painted, shed roof reshingled, and UCAV cistern pump supplied.
At Palmer's island, dwelling Avindows and door fastenings repaired, sashes
reputtied, door steps renew.ed or.repaired, cistern pipe boxed in board, weather
strip on front door, tOAver AvindoAv frames packed Avitli cement, sashes reputtied
and painted, defective joints of wall pointed with cement mortar.
At Bird island, in November, 1866, the island Avas SAvept by the sea, filling
well and cellar, damaging sea Avail and carrying aAvay part of enclosure fence ;
these have been restored or replaced, thorough repairs of sea wall generally
completed ; Avail on southwest side rebuilt, 120 feet long, 6 feet high, and 7 feet
thick, and new wall built on the northwest side, 175 feet long by 4 feet high,
and 3J feet thick, td arrest encroachment of sea on that side; new close board
fence 115 feet long, 6 feet high, Avith sills of pine logs, has been built on the
southwest side and securely braced; pier of logs in crib-work filled Avith stone
and covered with plank, built from westerly landing place to boat-house, 67 feet
long, 5 feet high, and 4^ feet thick, to protect boat-slip; easterly pier repaired,
by putting in new cross-ties, partial refilling Avith stone and re-covering Avith
plank ; dwelling—new cellar staircase, five newfloortimbers and cellar windows ;
entrance from outside made by cutting through Avail and setting a door and
cellar case Avith a flight of stone steps and proper hangings and fastenings ;
barn—new sills and one floor beam, one side reboarded, side and end reshingled
and roof patched; house, 7' 8" by 9' 6'^ with six-foot posts, built over cistern; Avell
deepened 3 feet and cemented ancAv.
At Ipswich, Annisquam, Eastern Point, Baker's Island, Race Point, Long
Point, Mayo's Beach, Cape Cod Highlands, Nausett, Chatham, Monomoy
Point, Brant Point, Cliff Beacons, Cape Poge, Edgartown, Plolmes's Hole West
Chop, Tarpaulin Cove and Ned's Point stations- repairs are in progress ; most
of these are very slight, consisting mainly in the stoppage of leaks in dAvellings,
repairs of platforms, Avalks, &c. I t i s expected that all Avill be finished this,
season. At other stations in this district not named, less considerable but
requisite repairs have been made and supplies furnished, Avhich it is not thought
necessary to enumerate.
^ • .
REPORT OF THE SECRETARY OF THE TREASURY.
203
• The boat-house and boat-slip at Ten Pound island, the slight requirements
at Boston light-house, Billingsgate and Bishop and Clerk's, and the more important repairs of Long Island Neck and Wing's light-houses, will be attended to
beibre the close of the season. When that is done every station in this district,
except Sankaty Head and Bass River, Avill have received all requisite repairs.
Next season the dAvelling at Sankaty Head will require reshingling, and the
lantern of Bass River repainting. A boat-house at Dumphng Rock is recom. mended as rnore convenient and serviceable than the crane now in use.
Beacons erected and repaired.
At Abbott's Rock a ncAV" spar beacon, Avith the old day-marks affixed, has been
erected.
.
.
/
.
At Rams-horn ledge beacon, capstone replaced and new mark affixed to the
spar beacon already there.
At Lobster Rocks, (Beverly harbor,) stone-Avork beacon thoroughly repaired ;
new mast, day mark, and vane supplied.
At Bowditch ledge several stones in the lower courses of the beacon have
been knocked aAvay, probably by drift ice. As no effectual repairs can be made
Avithout taking down the whole structure, (Avhich may still stand for many
years,) it is recommended that nothing be done at present.
At Hardy's Rock, the beacon (a wooden mast set in a hole in the rock) sta.nds
much out of plumb, but is not broken, and seems as securely fixed and affords as
prominent a mark as if iipright.
At Half-tide Rock beacon, (Swampscot harbor,) the granite block which held
the mast is broken. New mast and day beacon will be set; a buoy, meauAvhile,
marks the danger.
^
•
•
At Plalfway Rock, all but foundation of this beacon gone. A beacon seems
hardh^ necessary upon so prominent a rock. Therefore, it is not proposed to
repair it.
Light-vessels.
In the gale of December, 1866, the Vineyard Sound light-vessel dragged her
moorings, drifted from her station, and Avas considerably damaged by the sea.
The damages were repaired and the vessel promptly restored to her station. On
the 2Sth of August (same year) she Avas fouled by a vessel loaded with lumber,
and so much injured that she had to be hauled upon the railway for repairs.
Returned to her station on the 10th of September.
The Pollock Rip light-vessel having been found in a very decayed condition, Avas taken to New Bedford, a contract made there on 2d February, 1867,
for her repair, which was made accordingly, and the vessel restored to her station on the 4th of June.
The Cross Rip light-vessel parted her moorings in the gale of December 28,
1866, and, drifting to sea, was abandoned there on the 30th of the same month.
The light-vessel of the Hen-and-Chickens reef Avas transferred to the Cross Rip
station on the l l t h of January ; and on the 4th of May the Arctic (which had
been toAved from Wilmington, North Carolina, by the steam tender Iris, to NCAV
Bedford and repaired) took her place. The Arctic, the Shovelful, the Hen-andChickens, and Handkerchief light-vessels all received more or less damage from
the ice last winter, and Avere each taken to Hyannis in June last, where they
were repaired.
The Nantucket Shoal light-vessel parted her moorings on the 3d of August,
and was toAved by a fishing schooner to Edgartown harbor; thence she Avas
taken to New Bedford for some slight repairs, and returned to her station on the
20th of August.
The Relief light-vessel, after constant service for more than a year, was taken
204
REPORT OF THE SECRETARY OF THE TREASURY.
to New Bedford August 22, decks repaired and calked, vessel refitted, ncAV
Avindlass and bitts supplied, and made ready to relicA^e any station in the district
at an hour's notice.
The gales during the past year have been unusually numerous and severe,
and some difficulty has been experienced in keeping; the light-vessels in efficient
condition, and restoring them to their stations when driA^'en off; it is thought,
however, that Avith the nine vessels now in perfect condition, and the Arctic,
the decks of which need some slight repair, this important branch of the service
Avill be sufficiently provided for.
Buoys.
An unusual number of buoys has been carried away or displaced by the
severe storms of the past season, notAvithstanding the care in inspecting the
moorings and shifting them regularly at the proper season ; but whenever buoys
have been reported missing by mariners or others they have been restored at
the earliest possible moment. Two new bell-buoys have been constructed by
contract for the Grand ledge, considerably stronger than those previously
placed there, one of Avhich has been put down.
Buoy-tenders,
The boiler of the steam tender Cactus, employed in the southern part of this
district, having becomje unfit for service and unworthy of further repairs, a new
boiler Avas put in her, last July, and her engine and machinery put in perfect
Avorking condition. Some necessary repairs Avere also made on the hull of the
vessel, Avhich Avas painted throughout. The Cactus, consequently, is in better
condition than she has ever been since she belonged to the light-house service.
The schooner Wave, employed in the northern part of the district, has had
slight repairs during the year, and, as she has been in constant service for the
last fifteen years, requires OA^erhauling, Avith a view to the thorough repair she
inost probably needs after so much continued Avork.
Supplies,
Supplies liable to adulteration are in this district examined and officially reported on by the ''State surveyor" as commercially pure. This precaution has
been found a A^ery necessary protection to the public interests.
The general supj)ly vessels Pharos and Guthrie have supplied all light stations
except those between Cape Plenry and Gape Lookout; these are now being
supplied by a vessel chartered for that purpose. The Pharos is under repairs at
New Bedford.
The present buoy depot of this district having been found inadequate to the
storage of the buoys, it Avas proposed that the property leased by the government at Wood's Hole should be purchased for the light-house establishment;
and, to that end, tlie title papers are now in the hands ofthe Attorney General
for examination.
THIRD DISTRICT.
The third light-house district embraces all lights and other aids to navigation, from Gooseberry Point, Massachusetts, to Squam inlet, New Jersey, including the Hudson river and Lake Champlain.
There are in this district 92 light-houses and lighted beacons ; 44 beacons ;
6 light-vessels; 335 buoys, exclusive of spare buoys for use in supplying
losses ; 1 steam tender ; 1 sailing tender.
The light stations in this district are reported as generally in good condition.
REPORT OF THE,SECRETARY OF THE TREASURY.
.205
The operations completed, on hand, and proposed, are as follows :
Beaver Tail, R. I.—The granite deck on the toAver has been covered with a
ncAv cast-iron deck-plate; and the brick parapet, formerly lined on the outside
with zinc, has been enclosed with cast-iron panelled plates, making the tower
perfectly water-tight.
Li?ne Rock, R. I.—Two good coats of paint have been given to the Avoodwork of the keeper's dwelling, inside and out; the chimney raised, cellar floor
laid with concrete, new landing-wharf built and boat-davits put up, cistern repaired-, and shutters provided for keeper's dwelling.
Goat island, R. 1.—The UCAV brick dwelling has received two coats of cement Avash and one of whitewash ; part of the stone pier, on. which the lighthouse stands, has been repointed, and the inside AvoodAvork of the dwelling repainted.
Dutch island, R. L—The tower has been covered with new cast-iron deckplate, surrounded by wrought-iron railing ; and new boat-house and boat-ways
built.
,
.
'
Nayat Foint, entrance to Frovidence river, R. T.—The light is to be discontinued and transferred to Connimieut beacon.
Foint Judith, R. L—A fog-signal, consisting of Daboll's trumpet, sounded
by a Wilcox caloric engine, has been established, and a proper building for it
erected.
Block island, R. 1.—The reconstruction of the tower and keeper's dwelling
on a more eligible site is well advanced, and will be completed this season.
Watch FLill, Conn.—The tower needs to be covered Avith an iron deck-plate;
the dwelling repainted and repaired ; cellar ventilated, and ncAV door aud stairs
provided ; outbuildings, such as barn, stable, and woodshed, to be renewed, being
too dilapidated for repairs. The sea-Avail requires some repairs, and the ground
around the tower and keeper's dwelling needs grading, to keep the water from
the cellar and foundations.
Morgan''s Foint, Conn.—The new building is so far advanced that it is expected to roof it in and finish the inside this season.
North Dumpling, Conn.—The buildings are very much decayed, the lantern
Avorn out and of old pattern, the whole requiring to be re-established in a more
efficient manner. A better fog-signal than the bell is Avanted.
Little Gull island. Long Island, N . Y.—-Preparations making to rebuild tower.
Work will be vigorously prosecuted during the season. It is deemed necessary
to rebuild the keeper's dwelling, which, is no longer worth repairing.
F l u m island^ north of Gardiner's bay, N. Y.-—The tower and dwelling of
about the same character and date as those UOAV under repair at Norwalk and
Great Captain's island, and require considerable repairs. The tower is damp
and contracted, and it is, recommended to rebuild it and the dwelling, and pro- .
vide a UCAV lantern.
Cedar island. N. Y.—Preparations making to rebuild the light-house, and
the work Avill be commenced this season.
Saybrook, Conn.—Keeper's dwelling requires repairing and repainting inside
and out; Avoodshed to be connected with kitchen; old shed, connected Avith
tOAver and entirely rotten, to be removed ; iron stairway and iron windoAv shutters to be substituted for the wooden ones, Avhich are rotten ; iron deck plate to
cover toAver, ahd lantern to be repaired ; storeroom to be built betAveen tower
and keeper's dwelling, and a more efficient fog signal to take the place of bell ;
sea-wall to be repaired, and grounds properly graded.
Brockwaf s Reach, Connecticut river.—The protecting pier of the iron beacon is rotten, falling to pieces, and in danger of being swept a\A^ay by ice the
coming winter. It is necessary, therefore, to rebuild the pier Avith heavy blocks
of granite, laid w^ith cement mortar.
Horton's Foint, Conn.—Tower, built of" wood, shows signs of decay: the
lanteri2;
of old fashion, rests on a brick parapet, constantly out of repair and
. 206 .
REPORT OF THE SECRETARY OF THE TREASURY.
leaky. The lighting apparatus consists of two range lenses, set in a revolving
iron frame. The flashes shoAvn by this apparatus are of too short duration, and
the intervals betAveen them too long for the purpose required. The keeper's'
dwelling, of wood, is yet in tolerable condition. It is expedient, however, to
rebuild the tower, and it is recommended as the best economy to reconstruct the
dwelling at the same time, both of more durable material. The fog-bell is of
little or no use, and should be replaced by.a more effective signal.
Faulkner's island. Conn.—Arrangements have been made to repair the walls
ofthe Avell and boat-house, which are falling, before cold Av.eather.
New Flaven, Conn.—The keeper's dwelling out of repair, roof leaky, floor
settling, and outbuildings require general renovation ; the necessary steps for'
Avhich have been taken.
Stratford Foint, Conn.—The tower is of wood and shoAvs signs of decay.
The lantern, of an inferior model, rests on a brick parapet, and is constantly
out of repair and leaky. The lighting apparatus, consisting of two range lenses
in an iron frame, gives flashes too short in duration and at intervals too long.
The tower should be rebuilt, and provided Avith suitable oil and store-rooms.
The keeper's dwelling is in. tolerable condition as yet, but rather small for a •
station Avitli an assistant. It Avould therefore seem expedient to rebuild it at
the same time as the tower. The fog-bell is of little or no use, and a more
efficient one should take the place of it as soon as practicable.
Bridgeport beacon. Conn.—LoAver part of .structure, which had been corroded,
repaired; fenders, bolts, &c., renewed. Damage to .lantern by vessel running
into it, repaired, and the whole beacon repainted.
Old Field Foint, opposite Stratford Foint light.—Preparations making to
rebuild the light-house. Too late, however, to begin this season.
Black Roclc, Conn.—Iron-work for tower nearly finished, bricks delivered,
and Avork expected to be completed before the season closes.
Eaton's Neck, Long Island, N. Y — A fog-signal is recommended, becausethis station is not only a very important one for the navigation of the sound,
but also marks the en<-rance to Lloj^d's Harbor, an important place of shelter,
principally to sailing vessels. After a severe snoAv-storm, early last spring,
three vessels were found Avrecked at the mouth of this harbor, which disaster
Avould probably have been avoided had .the entrance been defined by a powerful fog-signal.
'
Lloyd's Harbor, Long Island, N. Y—New lantern-deck and iron railing put
u p ; inside of lantern lined with Avood; shutters provided for all windoAvs of
keeper's dwelling; and store-room for oil and supplies; shed for fuel and small
cellar under east room of dweUing, built.
Norwalk island, west entrance to Norwalk river. Conn.—Preparation making
to rebuild the lightdiouse as soon as practicable, and it is expected to begin the
Avork before the close of the season.
Great Caj)tain's island; Long Island sound. Conn.—Preparations are also
making to reconstruct this light-house, but OAving to the lateness of the season
the work must be deferred.
Execution Rocks, Long island.—The protecting pier on which the keeper's
dwelling is to be built, is nearly finished. The Avork on the house will be carried on as long as the weather Avill permit.
Sands's Foint, Long island.—The sea-wall thoroughly repaired, and three
jettees of heavy granite masonry built to protect it; reconstruction of keeper's
dAvelling.and oil-room in connection Avith towpr, begun; rebuilding of tower also
in progress. New out-houses Avill be built in place of the dilapidated structures
now standing.
North Brother and H a r t islands.—An act ceding jurisdiction over the
land required for sites of light-houses and keeper's dwellings at these places
has been obtained, and negotiations bpened for the purchase of North Brother;
REPORT OF THE SECRETARY OF THE TREASURY.
207
.but, as the price asked Avas excessive, the matter has been referred to the United
States district attorney, that necessary steps may be taken for the appraisal of
the property as authori'Zed by an act of the State of New York, ceding jurisdiction. Nothing has as yet been accomplished in relation to the purchase of
the land required for a light-house on Hart island.
Great West ba.y, Long Island sound.—Brick-Avork on tower repointed, and
together Avith foundation of keeper's dwelling, covered Avith three coats of
cement-wash; new brick piers built under the piazza; new floor, bedded on
concrete, laid in oil-room; roofs, at junction with tower, made Avater-tight; protecting water-table put arounrj base of dwelling; two closets for oil and supplies, shutters for all Aviudows, new doors for keeper's dwelling, and two for oilroom, provided;.iron stairway of tower, inside and out of keeper's dAvelling,
repainted; new foundation under barn and out-houses built; and Avell and cistern repaired. The stone deck of the tower leaks and the parapet Avail is
cracked horizontally in a line \vith the air-registers, caused, it is thought, by
oscillation of the tower. It is proposed to cover the deck Avith an iron plate and
encase the parapet with cast-iron plates, Avhich will be fastened to the parapet
and lantern-deck.
Fire island. Long Island sound.—The roof of keeper's dwelling has been
repaired, and new doors and steps made for the cellar.
Highlands of Navesink, N. J.—Sink and pump furnished for kitchen of
principal keeper; drains opened and cleansed; work-room supplied Avith more
shelving; aud other slight repairs made. The barn and stables require repairs.
Sandy Hook, N J.—Extensive repairs and renovations have been made this
year to the keeper's dwelling.
East beacon, Sandy Hook.—New frame building with light on keeper's
dwelling has been erected near the northeast point of the Hook, in place of the
old East beacon. A powerful fog-signal Avill be substituted for the bell now in
use, as soon as the most effective fog-signal shall have beeir determined.
West beacon, Sandy Hook.—A new lantern Avitli iron deck-plate has been made.
The foundation of this beacon having been threatened with destruction bythe sea,
a short timber pier Avas built in front of it, Avith projecting jettees, Avhich has protected it in that direction. But noAv the sea, acting at a short distance from the
tower, threatens to get in rear of it, and it may be necessary eventually to move •
the beacon iuAvard on the same range.
Conover beacon, N. J., main ship channel range light.—Cistern cleaned
and plastered, and a protecting' wall put round it. New wooden steps furnished to kitchen door, thresholds and weather-strips for outside doors, and
plastering repaired.
Cluipel Hill beacon, N. J.—Fence rebuilt, cistern repaired, and new pumpchain furnished ; plastering repaired.
Foint Comfort, N - J , Gedney channel range light.—Cistern, kitchen, roof
and plastering of dwelling, repaired, At present the building at this station is
entirely surrounded by water at high tides, to remedy which it Avill be necessary
to raise it five feet from the ground, and fill in with sand covered with clay, to
keep the sand from drifting. The roof of the house requires reshingling, and'
house to be replastered and painted.
Elm Tree station, N J.—Fence enclosing light-house grounds entirely rebuilt. ^
New Dorp), Staten island.—Keeper's dwelhng repaired and repainted; fence
and cistern repaired, and a cellar, lined with brick, built.
Fort Tompkins, Staten island.—Slight repairs made to dAvelling and outhouses, new coal-bin put up, and tOAver Avhitewashed. The tOAver and keeper's
dwelling are much in need of thorough renovations and repairs, for Avhich estimates have been made.
Bergen Foint, Neivark bay, N. J.—Cast-iron deck-plate laid under lantern,
covering the stone deck of tower. Necessary repairs made to keeper's dwelling.
208
REPORT OF THE SECRETARY OF THE TREASURY.
Fassaic, Neioark bay, N. J.—Copper lantern-deck replaced by a deck of
cast-iron ; tower thus rendered Avater-tight. Slight repairs to keeper's dwelling
and the protecting pier.
Esopus Meadows, Hudson river, N. Y—In a ruinous condition.; It is proposed to rebuild the light-house on the plan already adopted for the other stations on the Hudson.
Rondout, Hudson river, N. Y-—In progress, and Avill be finished, it is
expected, before the closing of the season.
Coxsackie, Hudson river, N. Y—Pile foundatiims finished, and part of
stone-Avork of protecting pier laid. It is intended to complete the pier, carry
the house up and roof it this season, and complete the inside early in the spring.
Stuyvesant, Hudson river, N Y.—Driving of piles just begun; Avill be finished and part of stone pier laid before river closes.
Whitehall Narrows, Lake Champlain, N Y.—The stake-lights were replaced
last Avinter by structures of heavy timber, filled in with stone and covered outside with heavy planking ; the corners most exposed to drifting ice are protected
by iron plates. The work was found to have stood Avell the severe test of the
breaking up of the ice last spring.
Croton Foint, Lake Champlain, N. Y.—ToAver repainted, two storm doors
provided, and stone steps relaid. Keeper's dwelling replastered, roof at junction of tower repaired, new pump and cover for cistern furnished, and storeroom for oil and supplies put up.
,
Split Rock, Lake Champlain, N. Y—Tower rebuilt of rock-faced limestone;
brick and iron store-room of the same materials, attached to towei\ and passage-Avay built of wood, connecting both store-room and tower with keeper's
dAvelling. Keeper's dAvelling thoroughly repaired and repainted, and ncAv boathouse built.
Cumberland Head, Lake Champlain.—Reconstruction of tower and keeper's
dwelling going on, Avith every prospect of completing the Avork this season.
Foint au Roche, Lake Champlain.—The dwelUng wants repainting, the roof
to be made tight, and the cellar repaired.
Windmill Foint, Lake Champlain.—Keeper's dwelling provided Avith three
new storm doors and double windoAvs; stone steps on all outside doors re-set,
and fence repaired.
Flattshurg breakivater. Lake Champlain.—Owing to the damaged condition of the north end of the breakAvater, the lighted beacon at the south end,
only, could be erected. A steamer lens was exhibited on this beacon on the
evening of August l,'n867. The repair of the north end of the breakwater,
under the supervision of the engineer department, will soon be finished. The
frame ofthe beacon for the north end is ready for erection, and the lantern has
been delivered. I t is expected, therefore, that the beacon Avill be ready before
the close of navigation on the lake.
Light-vessels.
The light-vessels in this district are in good order, Avith the exceptions noted
further on.
Bartlett's reef—The vessel at this station has been removed for repairs, and
the rehef vessel put in her place."
Cornfield Foint.—The moorings lost during the heavy gale last autumn have
been recovered, and the vessel removed to them.
Bay beacons, spindles, ^ c , Narragansett bay and tributaries.
South Foint, Rose island, Newport harbor.—The iron spindle serving as a
day-mark having, been carried aAvay by ice, a granite structure has been built
in its place, and is surmounted by the former spindle.
REPORT OF THE SECRETARY OF THE TREASURY.
209
Connimieut Foint, Frovidence river.—A beacon of rock-faced granite, laid in
cement, has been built in anticipation of the transfer of the light from Nayat
Point to this station. Meanwhile, a temporary day-mark is erected on this
structure.
Bullock''s Foint, Frovidence river, R. I — A beacon of the same material has
been built, with an iron day-mark placed on it.
East Lime Rock, Newport harbor, R. I.—The iron spindle carried aAvay
last Avinter by ice has been replaced by a granite structures supporting an iron
spindle of the same size and form as the one lost.
Muscle bed, Bristol Ferry, R. I.—The stone beacon has been repaired, repointed, and whitewashed.
Borden's flats, opposite to F a l l River.—The beacon is in danger of tumbling
doAvn. It is therefore proposed to reconstruct it ou the plan of the Providence .
river beacons.
. Long Island sound and' tributaries.
Success Rock.—At the last session of Congress an appropriation was made to
build a beacon on Success Rock. The sum is insufficient for the purpose, the
site requiring a substantial structure, as the ice at this point runs so-Strongly
and in such masses that an ordinary spindle Avould be swept away annually.
A further appropriation is. accordingly necessary.
^
Brockway's Reach, Connecticut river. —The beacon was almost entirely turned
over by running ice last spring. The protecting pier is rotten and falling to
pieces, and it is to be feared that it will be SAvept aAvay by the ice during the
coming winter. It is proposed to reconstruct the beacon in a more substaritial
manner, and to rebuild the pier with heavy blocks of granite laid in cement
mortar.
Southptort harbor, Southport creek. Long Island sound,.—Two beacons, destroyed by ice, have .been substantially rebuilt with rock-faced gi'anite laid in
cement, and the outer beacon crowned Avith day-mark of cast and Avrought iron.
Norwalk beacon,- Norwalk river. Long Islands sound.-^The beacon, which
had been SAvept aAvay by ice, has been built in a more substantial manner of
rock-faced granite, laid in cement, on the west end of Long Beach island, a better
site, with a day-mark of cast and wrought iron. The title to the land has been
conveyed by the town of Norwalk, and jurisdiction ceded by the State of
Connecticut to the United States.
Elbow beacon, Newark bay, New Jersey.
The beacon has been rebuilt of rock-faced granite, in the most substantial
manner.
Froposed beacons at Sabine^s Foint and Fuller's Rock, Frovidhice river.
I t is proposed to establish new beacons on the plan of Bullock's Foint-heficon,
with proper day-marks to distinguish them from othei- beacons in the river.
These beacons have been petitioned for by persons interested in the navigation
of Providence river, and the subject examined by the lighthouse inspector
and engineer of the district by order of the board, both concurring in the propriety and expediency of erecting these aids.
A lighted beacon is also recommended on Whale's Back, at the entrance of
the Mystic river. This rock, now marked by a spindle, is directly opposite to
the Morgan's Point light-house, and makes a sharp elbow at a narrow point of
the channel. The proposed beacon is therefore very much needed for the better
navigation of the river, particularly at night, when vessels in attempting to pass
up or down frequently get on shore.
14 T
210
REPORT OP THE SECRETARY OF THE TREASURY.
At Great Reef, Norwalk island, a spindle, with a suitable day-mark, is required for the large rock just aAvash at high Avater, now insufficiently marked
by.a spar buoy. This rock has been the cause of many wrecks.
^
"
Buoy service.
The buoy service in the third district has been performed in a satisfactory
manner in the waters of the coast and sound by the tenders Putnam and
Sunbeam,.by contract on Lake Champlain, and ihe employment of certain
parties at the customary rates on the Pludson river, which requires to be rebuoyed every spring to mark the changes in the channel and make it safe for
navigation. Buoys have been placed at the entrance to Connecticut river and
in Rockaway inlet.
The buoy Avharfs at NCAV London and Newport, which Avere much out of repair, have been put in thorough order. At Newport the southeast corner of
the Avharf has been rebuilt with large blocks of granite, and the south side repaired and raised by means of a granite coping to a proper level, fender piles
and fasts furnished, and the crane put in serviceable condition.
Buoy tenders.
Steam-tender Putnam.-7r-Th\fi vessel, though not built for, and consequently
not so well adapted for light-house service as desirable, has been, when not
engaged in the primary duty of keeping the buoys of the district in place or
under repairs, constantly employed in the transportation of material for the use
of the engineer of the district in his work, of supplies shipp.ed from the depot.to
the various light-vessels and stations, and in towing light and other sailing vessels, as the occasion of service frequently requires. Her machinery is reported
to be good; her boiler, however, after frequent patching, is no longer safe with
more than twenty pounds stearn^ and must be replaced by anew one. The sailing tender Sunbeam is in good order.
«';
Light-house depot on Staten island. .
Previous to the establishment of this depot the reserve material for the lighthouse service Avas stored in the several districts, involving the necessity for a
multiplication of storage buildings, mechanics, Avorkmen, supplies of all kinds,
apparatus, &;c., and it frequently happened that articles were purchased for use
in one district Avhen there was an excess of the same in other districts. To reduce to the minimum the supply of the service and the consequent expense, it
Avas evident that there must be one storehouse, one Avorkshop, one oil vault,
&c., gathered together at one spot and called a depot, from which all needed
supplies and apparatus could be issued as they might be Avanted, upon requisitions from the inspectors or engineers ofthe several districts, approved at the
office of the.Light-house Board For convenience of purchase and shipment, it
w^as just as evident that tbis depot must be at or in the immediate vicinity of
New York city.
After consideration of the subject, an estimate of the cost of a suitable lot of
ground and the expense .of constructing buildings was submitted, and an appropriation was made by Congress of the amount named, fifty thousand dollars.
Among several lots offered to the board was a portion of the reyenue grounds
on Staten island, and since this Avas not only eligibly situated, but was already
in the possession of the United States, and therefore required no outlay of public money for its purchase, but simply a transfer to another appropriation of the
amount remaining after the completion of what Avas then deemed a sufficient
building for storage, Avorkshops, &c., this Avas decided upon, and about thirty
REPORT OF THE SECRETARY OF THE TREASURY.
211
tliree thousand dollars ($33,000) Avas transferred to the appropriations of the
rcA^enue branch. A porti..)n of this sum was afterwards expended under the revenue branch in building a sea-Avail along the water front of the lot and grading the
grounds. This sea-wall proving totally worthless, and the grading not having
been sufficient, estimates were submitted for a new sea-wall and the completion
of the grading, as Avell as for the construction of an oil.A^ault, buoy shed, Avorkshops, &c., and the requisite apprbpriations Avere made.
The depot thus established very soon proved its usefulness, even far beyond
what had been anticipated, and its convenience and economy were fiilly equal
to its usefulness.' Although it AA^as expected that the business of the depot
would 'be large,-it has far exceeded the expectations, and it was demonstrated
that there was neither sufficient room nor facilities to insure the best practical
results or to answer all the demands made upon the depot; and under authority
of an actof Congress appropriating the requisite amount therefor, a strip of
land on the north side of the lot was purchased^from the State of New York.
This strip, only twenty-nine feet and one-half an inch in Avidth, extending the
full depth of the lot, did not add materially to the area of it, but secured a frontage upon a public street for the entire depth of the lot.
The establishment of a new quarantine station in the lower bay and the
abandonment of that" on Staten island obviated the necessity for a revenue
station Avhere it had been, except for the mere purpose of boarding vessels, and
upon the application of the Light-house Board the honorable Secretary of the
Treasury ordered the transfer of the remaining portion of the revenue grounds
and buildings (except the boat-house) to the light-house establishment. When
a contemplated addition of a strip of fifty feet in width, extending along the
south side, now belonging to the State of New York, has been made, and for
which no further appropriation is required, the grounds Avill have sufficient area
for the purposes of the depot.
Since the transfer of the revenue station to the light-house establishment, the
plan of the general arrangements of the depot has been modified to meet the
present and prospective wants of the light-house service. The rebuilding of
the sea-wall in front of that portion first acquired, to the street on the north, and
the construction of the oil vault have been commenced and are in satisfactory
progress.
Among the buildings acquired in the recent transfer are two storehouses,
which are very old and far too Aveak for lightdiouse storage purposes. It is proposed to take them down and to use the material in building*a UCAV storehouse,
uniform with the one first constructed, for Avhich purpose no new appropriation
is required.
To avoid all danger from fire, Avhicli should not be permitted in the storehouses, it is proposed to put up a small building for offices for the district inspector, engineer, &c., for which purpose an estimate is submitted.
To render the harbor perfectly safe for the mooring during Avinter of the
tenders and spare vessels of the est:ablishment, very considerable improvements
Avill be necessary, but it is not proposed to make them during the next season,
therefore no appropriation is required at present.
Arrangements have been made at this depot for testing oils offered by contractors and for experimenting with lamps, apparatus, &c., used in the service.
These arrangements are yet limited, but will be extended in accordance Avith the
results obtained. '•
FOURTH DISTRICT
The fourth light-house district extends from Squam inlet, New Jersey, to
Metompkin inlet, Virginia, including Delaware bay audits tributai^ies.,
There are in this district 18 light-houses and lighted beacons; 2 beacons; 2
light-vessels; 75 buoys, exclusive of spare buoys to supply losses; 1 light-house
tender,
(sail.)
212
REPORT OF THE SECRETARY OF THE TREASURY.
Barnegat Light-station.—The work of building brushwood jettees for protecting the beach from washing, &;c., along the light-house lot, was continued until
the 13th of December last, when it became necessary to suspend operations on
account of cold weather and running ice. The storms and ice destroyed most
of the work constructed last season. Two of the jettees at the northeast point
of the beach remained in good order, and caused the beach to make out sixty
feet, besides raising it three feet higher thau it had been before. This gave considerable protection to the base of the sand-hills along the light-house lot.
On the 1st of June last, operations Avere resumed upon the same plan, with
some modifications. The effect has been to push the line of the beach thirty
feet further out into the bay and raise the beach, at the northern point, five feet
higher. This effect is very satisfactory, and it is believed still better results
will be produced when the jettees are properly weighted with stone. A small
quantity of rough stone placed along the beach midAvay between high and IOAV
AA^ater between the jettees, and the jettees themselves Aveighted, will probably
prevent the sand from washing arid give a more permanent protection.« Arrangements have been rnade for getting about two hundred (200) tons of rough quarry
stone deposited as stated above.
The plank platform between the keeper's dwelling and the tower has been renewed, and the sand fence around the building repaired. It was designed to
give the tower tAvo coats of cement wash during the Avarm weather, but ovving
to the almost constant rain during the month of August, it was thought best to
postpone the Avork until next season.
Tucker's Beach.—Congress having made an appropriation of fiYe thousand
dollars for repairing and relighting this station, a party of Avorkmen, with building materials, Avere on the 15th of April sent there. New floors AA^ere placed in
the dwelling, and the building thoroughly repaired, a UCAV brick Avater cistern
built, new spouts and conductors, and a new pump supplied to the cistern. A
ncAv fourth-order lantern Avas placed upon the tower, the walls repointed inside
and out, new window frames and sash, and a UCAV granite sill to the door Avere
provided. Both dwelling and tower received two coats of cement Avash on the
outside. A sand fence was constructed along the sea front of the light-house
lot and the buildings enclosed by a cedar post and rail fence. A fourth-order
lens, fixed varied by flashes', Avas placed in the lantern, and the light re-exhibited
on the evening of June 20, 1867. The station is now in good order.
Absecum.—The measurements of the beach in the vicinity of the light-house
have been continued semi-monthly throughout the year. The severe storm and
high tides in March last washed the storm tide high-water line considerably.
The ordinary high-water line has not undergone much change since the last
annual report.
The main channel into the inlet has moved to the northward during the spring
and summer. Should this action continue there is little doubt but the point of
the beach will also move to the northward, a condition much to be desired. A
. few slight repairs will be made to the buildings before the close of the presetit
season, and a coat of cement Avash given to the tower early in next season, when
the station will be in good order.
^ Cape May.—The fence enclosing the old two-acre lot, the small bridge over
the ditch, and the roadway leading to the station, all of which were- damaged
by fthe storms in March last, are UOAV being repaired, and next season it is proposed to give the tower a coat of cement wash.
Maurice river.—A few slight repairs have been made during the year. They
included the cowl, water-conductor pipe, and the fence, new posts and boards
being furnished for the latter. A new pump for the Avater cistern was supplied.
Brandywine shoal.—The plank platform around the buildings at this station
will need repairs during the next year.
E g g island.—An appropmation of Mio^n thousand dollars for a new light
REPORT OF THE SECRETARY OF THE TREASURY.
213
house at this station is now available, and it is proposed to prepare during the
coming Avinter all the requisite material and in the spring construct a scrcAV-pile
light-house similar to the beacon-light at Cape Henlopen.
Cohansey.—The earth bank enclosing the building has, after settling sufficiently, been increased in height, and the new earth has been faced Avith stone.
Some repairs are required to the oil-house and plank platform, Avliich will be
made before the close of the present season.
. Fort Miffin.—A new frame kitchen has been built; the pier upon which the
building is founded and the fence around the pier have been repairrd.
Christiana.—The new brick cistern has been finished; the brick oil-house
repaired, the ditches cleaned out'; a new out-house built, and the earth bank
enclosing the station and the sluice ha\^e been repaired.
Reedy island.—Extensive repairs to the bank enclosing the buildings, rendered
necessary by the storm and high tides in March, are now being made, and will
be finished in a fcAv daiys. A new brick water cistern has been built, the lantern
ahd tower windows, painted, the plank platform and the plastering repaired, and
the Avindows and doors of the dwelling painted outside.
. Bombay Hook—Slight repairs are required to the plastering and Avill be
made before the close, of the season.
Mahon's river.—The plank platform around the building has been thoroughly
repaired, and the lantern and building have been painted inside and outside.
Delaware breakwater.—Repairs are in progress, including anew floor for the
fog-bell, machinery, the roof of the building, the plank pathway around the
building, the footway from the boat landing, and the l^uilding painted throughout. The lantern at this station is old, and probably Avill not answer longer
than a year. To provide a UCAV lantern Avill require two thousand dollars, which
sum is included in the accompaijiying estimates.
Cape Henlopen beacon.—The building is now being painted inside and out.
The steps leading from the platform to the surface of the soil were last season
carried away by storm tides. They have been Yenewed and arranged to hoist
up. A fcAv slight repairs will be made to the station.
Cape Henlopen.—The work of building the brick cylinder in the tower and
putting in the iron stairway, iron window frames, brass sash, and iron door
frame and door, was completed in November last.
Fenwick's island.—It is proposed to change the present manner of hanging
the Aveig.ht which drives the flashing machinery. This, Avith a few slight repairs,
will be all that is necessary.
•Assateague—The work of constructing the first-order light-house at this
station Avas continued until the 13th of December last, Avhen it was suspended
for the Avinter. The tower had reached an altitude of ninety-five (95) feet.
The materials and other public property were properly stored and left in charge
of a reliable man. On the 1st of March the work was resumed and prosecuted
up to the present time. The tower has been completed and the stairway and lantern put up. The oil-house and keeper's dwelling were ready for pccupancy by
the 25th of. September.. The illuminating apparatus was adjusted and the firstorder light shown from this important station for the first time on the evening
of October 1st, and the entire work will be completed, the workmen discharged,
and tools removed before the close of this month.
Light-vessels.
The Five Fathom Bank light-vessel Avas driven by stress of weather from
her station, on the 21st of February, and reached the Delaware breakwater,
where she Avas supplied with new moorings, and Avas replaced ou the. 13th of
March. This vessel, on the 22d of March, during a very heavy gale, again
broke adrift, and after severe hardship reached Hampton Roads on the 27th of
214
REPORT OP THE SECRETARY OF THE TREASURY.
that month. Needful repairs were made, and she resumed her station on the
28th of April.
The other light-vessel of this district, the Cross Ledge, has remained constantly
on her station, except during the Avinter months, when she is withdraAvn to avoid
danger from ice.
Buoys, '
The buoys at Absecum inlet were all carried away at different times during
the last Avinter, and Avere replaced as promptly as practicable. During the
heavy gale of March, 1867, the bar of this inlet was entirely changed, Avhich
necessitated its being sounded out and rebubyed.
The buoys marking the channels into Great Egg harbor Were also carried
away by ice during the winter, and replaced as soon as possible.
The channel into Little Egg harbor, New inlet, has been sounded out and
buoyed.
The general buoy service of the district has received careful and*-prompt attention, and is now in an efficient condition. The light-house and buoy tender
of this district is found to be nearly unserviceable, by reason of age and arduous
duty; it will be necessaiy to make adequate provision for supplying her place.
F I F T H DISTRICT.
The fifth light-house district embraces the coast from Metomkin inlet, Virginia, to NCAV River inlet, North Carolina, including Chesapeake bay and tributaries, and Albemarle and Pamlico sounds.
There are in this district 62 light-houses and lighted beacons, 85. beacons, 4
light-vessels, 460 buoys, exclusive of spare buoys for use in supplying losses,
2 steam tenders.
Before the war, the aids to navigation in this district included a great number
of light-vessels, many of Avhich were in waters not subject to heavy seas, and
but rarely to ice of such mass and strength as to make it dangerous to permanent structures. The rebellion had swept aAvay all the light-vessels in the
sounds of North Carolinia, and some of those in the lower Chesapeake. In reestablishing these stations 'the opportunity Avas presented to carry into effect an
object long had in view by the Board, Adz., to replace the light-vessels, wdierever
practicable, by permanent structures, because of their greater economy, both in
construction and maintenance. Generally the stations occupied by light-vessels
are of such a character that the screw-pile light-house is the most eligible form
of construction for any permanent substitute. This is particularly the case in
the district in question, owing to the slight elevation of the adjacent shores and
their swampy formation, the shallow Avater and the nature of the bottom. Since
the last annual report screw-pile lightdiouses have been erected upon the eight
following stations, formerly occupied by light-vessels, viz: Roanoke river,
Harbor island. Southwest Point Royal shoal and Long shoal, in North Carolina,
Upper Cedar Point; Hooper's straits, and Janes' island, in Maryland, and Lower
. Cedar Point, in Virginia, at a total cost of one hundred and twenty-one thousand and one dollars, ($121,001,) Avhich, under the authority of the second section of the " act making appropriations for light-houses, light-boats, buoys, &c.,
and providing for the erection and establishment of the same, and for other
purposes," approved March 3d, 1859, has been charged to the appropriation for
''seamen's wages, repairs, &c., of light-vessels." Thus far, no light-vessel
remoA^ed or destroyed by the rebels has been replaced by a new one built for
the purpose.
The experience gained in making the constructions referred to renders it
probable that it will be practicable to substitute permanent structures at each of
the light-vessel stations in the district.
REPORT OF THE SECRETARY OF THE TREASURY. ' 215
The folloAving is a statement of the present condition and requirements of the
district. Repairs of a general character have been made at the folloAving named
light stations, viz : Capft Charles, Old Point Comfort, White shoals, Point of
Shoals, Jordan's Point, Cherrystone, Back river, NCAV Point Comfort, Stingray
Point, Cove Point, Seven Foot Knoll, Lazaretto Point, and they are UOAV in
good condition.
Cape Henry.—k. new iron stairway has been placed in the tower, and the
station has been generally repaired. It is now in good condition.
Watt's island. Fog Foint and Clay island.—New lanterns have been substituted for the old and Avorn-out ones, and the stations have been generally and
thoroughly repaired.
Sharp's island..—The screw-pile light-house in course of erection, at the date
of the last annual report, has been completed. It Avas severely tried during the
last winter when the ice was of unusual weight and strength, but without receiving any damage that can be discovered.
Fool's island, Turkey Foint, Fishing Battery, and Havre de Grace.—New
and improved lanterns have been substituted for the old^ and Avorn-out ones at
these stations, and they have been put in thorough repair.
The work on the beacons to mark the Brewerton channel, Patapsco river, is
progressing. The iron-work of the foundation of the southeast and most important structure is completed, and the superstructure is in a forward state. The
land upon which it is proposed to.build the northwest beacon has not yet been
obtained; neither has the legislature of Maryland yet passed the necessary act
ceding jurisdiction.
The beacon-l*ght at Somers's cove, in the Annamessex river, Maryland, provided for by act of Congress, is completed. It is a screw-pile structure of the
least expensive class.
The light-house at Deep-water shoals, in James river, Virginia, was destroyed
by ice on the 20th of January last. Its destrliction Avas made the subject of
a special report to Congress. An estimate of the cost of a more substantial
structure Avas submitted, and the necesary appropriation Avas made available on
the 1st Jidy, coupled with the condition that the work should be done by contract. Its construction is now in progress, to be finished by the 1st January,
1868.
Cape Lookout—The first order lens in use at this station before the war
was much injured by the rebels. It has been repaired and restored to its place,
replacing the third order lens temporarily in use.
The light-houses at Wade's Point and Croatan, the superstructures of which
were burnt by our own troops, and that at Pamplico Point, which had been extinguished by the rebels, have been restored and are now lighted.
Bodies island—This light-house was totally destroyed by the rebels during
•the war, and the Board does not recommend its re-establishment. But instead,
it is recommended to build between Cape Hatteras and Cape Henry; a distance
of one hundred and twenty miles of dangerous coast, now unmarked by any
light; three light-houses of the fourth order, and an estimate ofthe cost is submitted.
Bogue banks.—This station, destroyed by the rebels, and not yet re-established,
formerly consisted of a small brick tower, showing a fourth order light, and,
together with a beacon of the sixth order, formed a range to enter the harbor of
Beaufort, North Carolina. An estimate of the cost of its re-establishment is
submitted.
In this district all the light-houses now in operation are in good condition,
and amply supplied with necessary materials for a proper maintenance of the
lights.
In only two instances during the past year have complaints of neglect of duty
216
• REPORT OF THE SECRETARY OF THE TREASURY.
upon the part of the keepers reached this office, and, after careful inquiry, satisfactory explanations were given.
Franklin lamps have been substituted for the Fountain lamps heretofore in
use at Cheirystone, Piney Point, Sharp's island. Fog Point, Watts island,
Craney island. Clay island, and Stingray Point. • New boats have been supplied
to Blackiv^tone's island, NCAV Point Comfort, White Shoals, Point of Shoals, and
Deep Water Shoals, light-stations.
Excavation qf iron ore at Lazaretto Foint.
Since the last annual report 494 tons of iron ore haA^e been excavated at
Lazaretto Point, for which the sum of seven hundred and seventy dollars and
seventy cents ($770 70) has been received.
The quantity excavated is 527 tons less than in 1866. The small amount
produced is no indication ofthe exhaustion ofthe ore bed, but is attributable to
the heavy rains Avhich have fallen during .the year; much of the contractor's
time being employed in removing the water from the excavations to get at the
ore. In addition to removing the Avater, the Avorkmen have been engaged in
other parts of the grounds, clearing the top earth,.and levelling all irregularities
in accordance Avith the a.rticles of agreement.
Light-vessels,
Willoughby Spit.—This vessel being of iron, the constant scaling, particularly at the water line, has greatly impaired her strength, and it has only
been by repeated patchings of the plating for the past two yCars that she has
been enabled to remain at her station for so long a time.
On the 17ih August last she Avas withdrawn, taken to Norfolk, and the vessel
.formerly marking Upper Cedar Foint substituted.
York Sp)it — ihe vessel formerly stationed to mark this danger Avas remoA^ed
and destroyed by the rebels in the spring of 1861. Upon the completion of the
. screw-pile light-house at LoAver Cedar Point, the light-vessel thus relieved was
taken to York Spit and established upon that station.
•
Wolf Trap.—No repairs to the wood-work of this vessel have beeu needed
during the past year. The floating ice of last winter; tore off portions of her
yelloAv metal sheathing, extending from her stern to the main chains on each side.
This was repaired, and a new fog bell supplied in the place of the old one,
which had become brcd^en from long use.
Wi7idmill Foint.—The light-vessel Avhich formerly marked this station was,
in 1861, removed by the rebels and destroyed. The station has not yet been
re-established, though the Board has under consideration the propriety of erecting a screw-pile light-house to mark the danger.
Janes' island.—On the 18th December, 1866, this vessel Avas reported to be
leaking badly. Accordingly the Relief Avas sent to take her place, and shcAvas
taken to Baltimore, Avhere she Avas thoroughly examined. The estimate of the
cost of the necessary repairs, (more than eight thousand dollars,) Avas deemed
more than she Avould be AVorth after their completion; particularly in view ofthe
early construction of a scrcAv-pile light-house to mark the station. She Avas
therefore stripped of all public property and sold at auction, realizing the net
sum of five hundred and eighteen dollars and fifty-five cents, ($518 55.) Her
lantern and accessories Avere sent to the light-house depot on Staten island, and
the remainder of her outfit stored at Lazaretto Point.
The light from the new screw-pile'light-house, .substituted at this s'tation, AA^as
exhibited on the night of the 7th October, 1867, at which time the Relief Avas
withdrawn.
S7mth's Foint,—On the 19th January, 1867, the heavy bodies of ice from
REPORT OF THE SECRETARY OF THE TREASURY.
'217
tlie Potomac river and the upper Chesapeake came doAvn the bay with such
force as to endanger this vessel. Her moorings were slipped, and she was-carried at will for two days by the ice and current, when the revenue cutter Northerner fell in Avith her and towed her into the Great Wycomico, on the western
side of the bay. She remained there until the 23d February, when she was taken
in tow by the tender Heliotrope and replaced upon her station, with new moorings, after which the old moorings were recovered. The vessel sustained no
damage, except to her yellow-metal sheathing, which Ayas more or less injured
throughout her whole "length, at and below the water line. Without removing
her from her station, this damage, so far as possible, has been repaired. A'new
scrcAV-pile light-house, to be substituted for this vessel, is now under construction, and will be completed during the next season.
Hooper's Straits.—A new scrcAv-pile light-house, to take the place of this
vessel, was completed and the light exhibited for the first time on the night of
September 14, 1867. She was then taken to and remains at Norfolk. After
some slight repairs have been made to her she will be available for any station
for AA^hich she is fitted.
Lower Cedar Foint.—On the 6th August, 1867, a light was exhibited from
the screw-pile light-house substituted for this vessel, and she was taken to Nor. folk, put upon the railway, and carefully examined. It Avas found that after a
thorough caulking of her sides she would be in good condition. This was
done, and after being repainted yelloAv, and otherwise prepared for service, she
was, in October, 1867, placed upon the York Spit station, which had been unoccupied since the beginning of the war.
Vpper Cedar Foint—Upon the completion of the new screw-pile light-house
intended as a substitute for this vessel, it was lighted for the first time on the
night of July 20, 1867, and the vessel taken to Norfolk, put on the ways, her
sheathing thoroughly repaired, and painted red. On the 17th August she was
taken in tow by the tender Heliotrope and placed upon the Willoughby Spit
station, the iron vessel formerly occupying it being no longer fit for service.
The vessel now marking Willoughby Spit is in excellent condition in every particular.
•
Bowler's Rock.—The vessel formerly occupying this station having been
destroyed by the rebels, examinations have been made with a view to the
erection of a scrcAv-pde structure to mark it in future. Other matters of more
importance having demanded immediate attention, this is still held under consideration.
Royal shoal.—This vessel Avas destroyed by the rebels at the beginning of
the Avar. The site formerly occupied by it being suitable for that of a screwpile light-house, the station was re-established by the erection of one, from
which a light Avas exhibited for the .first time on the night of the 30th April,
1867.
Harbor island.—This station*Avas re-established by the erection of a screwpile light-house, from which a light was exhibited for the first time on the night
of April 1, 1867. The vessel formerly occupying it Avas destroyed by the
rebels at the beginning of the war.
Long shoal.—A UCAV screw-pile light-house having been completed at this
station, a light Avas exhibited from it for the first time on the night of May 31,
1867. The vessel previously occupying it, being no longer worth repairing,
was taken to Newbern, North Carolina, stripped of everything which could
again be of service in the light-house establishment, including lantern and accessories, chains, anchors, &c., and on the 9th July, after due notice, sold at public
auction for the sum of three hundred and eighty dollars, ($380.) The lantern
and accessories were sent to the light-house depot on Staten island, and the
remainder of her outfit retained in the district.
Roanoke river,—This light-vessel, like so many others, fell into the hands
218
REPORT OF THE SECRETARY OF THE TREASURY.
of the rebels at the beginning of the war, and the station Avas re-established by
the erection of a screw-pile light-house, from which a light Avas exhibited for
the first time on the night of,January 1, 1867.
Relief.—Early in October, 1866, Avhile this vessel Avas lying at her wharf in
Baltimore, she was run into by the United States steamer Phlox, and her bends
on the port side injured, causing her to leak. She Avas taken upon the ways
and thoroughly repaired. Upon the Avithdrawal of the Janes' Island lightvessel from her station for repairs, the Relief Avas substituted, Avhence she Avas
driven on the 15th Januauy, 1867, by the floating ice. Her keeper returned
her to the station on the 16th, and exhibited a light on that night. On the 17th
she was again can ied away by the ice, and the keeper, seeing that he coidd not
regain the station, buoyed and slipped the iQOorings which the vessel ha.d been
dragging, and on the 18th succeeded in getting into the Annamessex river, where
protection Avas found.
On the 12th February, the ice having in a great measure disappeared, the
keeper renewed the moorings which had been slipped, and returned the vessel
to her station. The scrcAv-pile light-house, intended as a substitute for a lightvessel at this station, Avas completed and a light exhibited for the first time on
the night of the 7th October, 1867, Avhereupon the Relief was taken to Norfolk,
where she is UOAV held for any service that may be required of her.
Buoy service.
The buoyage in Chesapeake bay, York, Potomac, and Patapsco rivers, and
also in Hampton Roads, James and Elizabeth rivers, is in a satisfactory condition,
and it is hoped that in the remaining tributaries of the bay it will be placed in
a like condition at an early day.
EasterQi coast of Virginia.
After considerable .difficulty and lapse of time in endeavoring to liaA^e the
w^ork done at reasonable cost, the buoys in Hog Island inlet were placed in
position on the 10th June, 1867. On the 28th July, 1867, buoys Avere placed
inthe proper positl.ms in Wachapreague, Metomkin, and Sand Shoals inlets, and
a contract has been entered into for their maintenance, as well as for those in
Hog Island inlet.
Fotomac river.-—All buoys broken adrift or out of position have been put in
their proper places, damaged buoys have been replaced by good ones, and a can
buoy substituted for a spar at Matthias Point. An additional buoy has been
placed at the mouth of the Yeocomico.
Tangier sound.—Additional buoys have been placed in this sound and in
Annamessex river.
Hatteras inlet.—Nine buoys at this inlet, which had drifted from their position in the early part of the present year, have been replaced.
Beaufort and Core sounds.— During the year several of the buoys in these
waters have gone adrifc. They have been recovered and placed in their proper
positions. The buoyage here is very defective, and requires the services of a
tender to put it in good condition. The Heliotrope last visited the waters of
North Carolina in August, 1866, giving attention to the inlets, to Albemarle,
Pamlico, and Core sounds, but since that time it has not been possible to send
the vessel there, except to the neglect of even more important duties.
On the 2D til May last, fifty-four (54) iron buoys were furnished for service
in this disirict, and a cont-.ract for scA^enty-five (75) juniper spar buoys has been
made, twenty-four (24) of which have been delivered. The requisite quantity
of chain has been purchased, and the district is well supplied at present with
spare buoys and accessories.
REPORT OF THE SECRETARY OP THE TREASURY.
219
Buoy-tender'Heliotrope.
During the year this vessel has been employed in' the usual work of replacing
buoys and carrying supplies to the light stations belonging to the district. For
nearly three months she was at the Washington navy j^ard undergoing repairs,
during which time a sailing vessel was chartered to attend to a portion of her
duties. Defects in her steam chimney, which had been overlooked at the navy
yard, and a leak in her bottom, which had afterwards developed itself, have been
, repaired.
i, ,
The steam tender J . N. Seymour has been exclusively used, during the past
year, in connection with the construction of the scrcAv-pile light-houses in this
district, above reported.
.
SIXTH DISTRICT.
The sixth light-house district extends from New River inlet. North Carolina,
to Cape Canaveral light-house, Florida, inclusive.
There are .in this district 49 light-houses-and light beacons ; 123 beacons ;
5 light vessels ; 1.46 buoys, exclusive of spare buoys for use in supplying losses ;
2 sailing tenders.
The service in this district has been as well performed as the means at the
disposal of the board would permit. The damage done the aids to navigation
during the rebellion was general, and although every exertion has been made to
restore the system, it is not yet complete. The lights which remain to be established are, however, the least important.
The folloAving is a statement of the present condition of the several light
stations, together with the requirements of the district during the next year :
Federal F o i n t ; Oak island.—The buildings at these stations were erected
in 1866, and are in good condition.
Frice's. Creek range lights.—These have not been re-established, as the range
is no longer a good one. It is proposed to mark the range of the present channel
by new towers, repairing and using the old dwelling. An estimate of the probable cost of doing so is submitted.
Horseshoe Shoal light-vessels.—In accordance with the policy decided upon
by the board to replace Avherever possible the authorized light-vessels by lighthouses, the necessary examinations of the site at this station have been made,
and a scrcAv-pile structure, as the most suitable, is now in hand, and will be completed during the next year.
Orion's Foint—Has not been re-established. The station requires a new lantern,
ncAv sash and doors, plastering repaired, and breakwater in front to protect the
site. The necessary estimate is submitted.
Campbell's island.—The buildings at this station Avere entirely destroyed
during the war, and,it is recommended that instead of rebuilding them a screwpile light-house be placed on the shual at the turn in the channel of the river,
just above Campbell's island. An estimate is submitted for this purpose.
Upper jettee range.—This station, like the former, Avas entirely destroyed
during the war. An estimate for its re-establishment is submitted.
Georgetown.—The tOAver at this station has been thoroughly renovated,
new lantern placed ou it, and the light re-established with a new fourth-order
apparatus.
A good, substantial two-story and attic frame dwelling has been built, being
in plan 24 by 26 feet, with a kitchen 10 by 10 feet, and a porch extending
along the entire front. A cistern has been built, and a boat-house on the beach.
,Cape'Ro.main,—The tower is in good condition. The keeper's dwelling
leaks in driving, rains. The assistant keeper's dwelling is also reported as
leaking. It is proposed to remedy all the defects by putting a new roof on the
220
REPORT OF THE SECRETARY OF THE TREASURY.
assistant keeper's dAvelling, cemeiit-Avashing both dwellings, and building a
boat-house.
Bull's bay—Has not been re-established, as there are other works wdiicb
are considered of much more importance, and Avhich have therefore been given
precedence.
Morris island.—Works entirely destroyed during the Avar. An appropriation
was made by Congress to establish range lights on Morris island to guide
vessels in passing over Charleston bar. It is considered doubtful Av^hether any
useful range lights can be placed upon Morris island, and it is recommended
that the terms of the appropriation be so amended as to permit the range to be
placed wherever it would best subserve the end desired..
Fort Sumter, Castle Fiackney, and Battery Beacon stations are in good
condition.
Sullivan's island.—This station consists of a temporary frame skeleton
tower erected upon the roof of a private house. The house is in a dilapidated
condition. It is recommended that range lights be built to indicate the channel,
and thus render unnecessary the present light and the temporary light-vessel
WeehaAvken. The requisite estimate is submitted.
Hunting island.—The buildings at this station were destroyed by the Avar.
As the lines. of steamers between Charleston and Savannah use the irdand
passage from St. Helena entrance it is proposed to restore the station, and an
estimate of the cost thereof is'submitted.
Combahee bank.—It has been decided not fo restore the light-vessel formerly
at this station, but in lieu thereof to substitute a screw-pile light-house. This
will be done at an early day.
Hilton Flead.—Range lights are in fair condition, needing unimportant
repairs, Avhich will be made.
Bay Foint.—The temporary Avorks (on old rebel barracks) were bloAvn doAvn
in 1866, and a good skeleton frame of Avood AA^as erected. The illuminating
apparatus is only a steamer's lens, yet it seems to be all that is required,
Unless some greater necessity appears in the future, the appropriation of fifty
thousand dollars for a new light at this point will not be expended.
Calibogue sound.—Before the war this station was.marked by a light-vessel.
I t is proposed to substitute therefor a light-house, to be built on Braddock's.
Point. The proposed site is in possession of the government, and the necessary structures Avill be erected.
Tybee.—This Avas formerly a second-class station, but after a careful discussion of the requirements of commerce it was decided, in re-establishing it, to
make it a light of the first order, having its focal plane one hundred and fifty
feet above the level of the sea. When the rebels extinguished the light they
attempted to destroy the old toAver by fire, but Avithout complete succe.^^s, and
it was found that a considerable part of it could be used. It was consequently
torn down to the proper point, and. the UCAV masonry carried up from there to
the requisite height. A ncAv first-order apparatus aud lantern Avere placed
upon the tower, and the light exhibited therefrom on the night of October 1,
1867. The old tower was finished in wood. The new one consists of masonry
and metal only, and is completely fire-proof. New dwellings for the keepers
have been built and the station is now in good condition.
Tybee beacon, destroyed during the Avar, has been re-established by
building a skeleton frame of fifty feet in height from base to focal plane, and
designed to range with the main light in crossing the bar at the entrance to
Savannah river, and placing upon it a ncAv lens and lantern of the fourth order.
The light AA^as exhibited on the night of October 1, 1867.
Tybee Island knoll.—This was.formerly marked by a light vessel, but it is,
proposed in re-establishing the station to substitute a light-house. This has
not yet been done for want of time.
REPORT OF THE SECRETARY OF THE TREASURY.
221
Coclcspur, F i g island,'and the Bay are in good condition, and will require
only slight repairs of a current nature.
Oyster Beds.—In good condition. The dwelling for the keepers pf Oyster
Beds and Cockspur beacons is on Cockspur island near Fort Pulaski. It has
had slight repairs, but needs a new roof, plastering repaired, and grounds
enclosed, which will be attended to at once. A day beacon will be erected to
mark the Oyster Rocks.
Sapelo.—The tower and other buildings, much injured b y the rebels, need
extensive repairs. The re-establishment of the station has been begun, and
will be.pushed forward to completion at an early day. A movable beacon will
also be completed at the same time.
Wolf Island beacons, destroyed during the war, will soon be re-established
upon an improved design. One of the beacons will be movable.
St. Simon's.—All the buildings at this station were completely destroyed by
the rebels. It Avill be re-estabhshed upon new and improved plans as authorized
•by Congress.
Little Cumberland island,—The extensive repairs at this station necessary
to restore it after its damage by the rebels have been made, and it is UOAV in
good condition. The light from a new lens and lantern of the'third order was
exhibited on the night of September 1, 1867..
Amelia island.—Repairs have been made to the tower, new glass placed in
the lantern, Aveight of the rotary machinery cased, and an iron gallery placed
around the lantern in place of the temporary wooden one. It is'intended to
complete the Avork at an early day, including a fence to enclose the grounds.
A.mdia Island beacon, in front, seaward, of the main light, at a distance
of .about five-eighths of a mile, has been re-established. It is movable, on
wheels and a tramway of one hundred feet. The range indicates the channel
across the bar, entrance to Fernandina, Florida. A plank walk from the main
light across the marsh to the beacon, three-eighths of a mile in length, is under
construction and will soon be finished.
St. John's rivtr.—Having been much damaged by the rebels, extensive re^
pairs Avere necessary to restore it. These have been made; a new lens and lantern ofthe third order placed in position, and the light re-established on the night
of July 4, 1867.
Dames' Foint.—Before the war a light-vessel Avas stationed here, but the
Board deems this an expensive Avay of marking the danger, and it is proposed
to place a beacon light on shore, Avhich will ansAver every purpose. * But this
being a comparativ^ely unimportant station, Avill be among thelast re-established.
St. Augustine.—Like many others, extensive repairs were required at this
station to place it in the condition it was in before the war. These have been
completed, a new lens and lantern provided, and the light re-established on the
night of June 1, 1867.
'
Cape Canaveral.^''EaY]y m the year a. working party proAdded Avith the
. necessaiy apparatus and materials Avas sent from NCAV York city, and having
landed at Cape Canaveral, made such repairs of a temporary nature as were
necessary to permit there-exhibition of the light from the old tower on the night
of the 1st of June.
The same party has been engaged in preparing the foundation, and erecting
the new cast-iron light-house contracted for before the Avar, but not finished until
after its close.' Four cargoes of material, including all the cast-iron Avork, have
been safely landed, and the fifth cargo is on the Avay. The success which has
thus far attended the undertaking Avarrants the belief that the Avork will be completed during the course of the next summer.
The appropriation for this work,,having been made before the war, and the
subsequent great advance in the price of materials and labor, has proved insuffi
222
REPORT OF THE SECRETARY OF THE TREASURY.
cient to complete it, and an estimate of the additional amount necessaiy is herewith submitted.
^
Light-vesscU.
Frying-pan Shoals.—Parted her moorings during a gale, in September 28,
1866, and was found October 10, 1866, about ten miles below Tybee, Georgia;
was taken into Savannah, Georgia, afterwards to Charleston, Avhere she was
docked, repaired, and had her bottom cleaned. After being refitted Avith UCAV
moorings, she was, on November 15, taken in tow by the revenue cutter Ashuelot
and placed on her station. Her moorings were sighted by the keeper on the
3d of September, 1867, and reported in good condition. " It is thought that during
the coining year she will recpiire nothing more than the ordinary current repairs.
Charleston bar.—On the 20th of June, 1867, this vessel was temporarily
removed from her station for repairs; Avas brought into Charleston harbor,
docked, and after having all the necessary repairs made was returned to her station on August 9, 1867. Only the ordinary repairs are anticipated during the
next year.
Weehawken.—This vessel (formerly a propeller) has recently been taken
temporarily from her station for the purpose of putting a UCAV plug in the cylinder through Avhich her shaft worked. As soon as this Avork is completed she
will be replaced on her station.
As this is an iroii vessel, and has been a long time in service, it is probable
that she is much worn and rusted. A correct report of her condition cannot be
made until she is docked and thoroughly examined.
Martin's Jnd.ustry.—This vessel having been reported in a leaky condition,
was, on the 28th of March, 1867, temporarily withdrawn from her station and
tOAved into^Charleston harbor, where she was docked, repaired, and supplied
with UCAV moorings. On the 13th of May she Avas returned to her station ; on
the 15th of the same month she was reported leaking Avorse than before, and on
the 27th she was again docked. The leak was caused by the Avorms getting into
her through her strainer. It was stopped, and on the 9 th of July she was replaced
on her station.
Relief vessel.—While temporarily occupying Fishing Rip station, parted her
moorings in moderate weather on November 3, 1866, the pin having worked out
of a shackle; lost her anchor (a mushroom of 5,200 pounds) and thirty fathoms of chain. She was supplied with new moorings and replaced upon her station
August 6, 1867.
Fishing Rip).—This vessel was brought into Charleston harbor last year for
repairs, was docked and placed in complete order, ready for service. She is how
temporarily occupying the station of the WeehaAvken light-A^essel.
Arctic —This vessel, to Avhich allusion Avas made in the last annual report, Avas
built for-a light-vessel at the Ptiiladelphia.navy yard, but before being used as
such, Avas temporarily transferred for the use of the expedition to the Polar
regions under command of Dr. Vu K. Kane. She Avas fitted up as a propeller, and
• as-the "Arctic " of that voyage became famous for her staunchness. Upon the
return of the expedition the engines were taken out of her and she Avas returned
to the light-house establishment, and in May, 1860, was sent to Smith ville, North
Carolina, to be there held as a relief light-vessel. Upon the breaking out ofthe
w^ar, she Avas seized by the rebels and sunk in Cape Fear river, and since the
close ofthe war,diae been raised, thoroughly repaired, provided with a complete
outfit, towed north, by the tender Iris, as already reported, and is now upon the
Hen and Chickens station in tlie second district.
The first class light-vessel stationed at Martin's Industiy before the war, and
seized and sunk in the Savannah river by the rebels, has been raised, taken to
Savannah and thoroughly repaired. She is UOAV receiving supplies and a complete outfit, and Avill be ready for service in a very short time.
REPORT OF THE SECRETARY OF THE TREASURY.
223
Buoyage.
The buoyage of this district has received all the attention which the available
means would permit. The necessity for a stearn buoy tender is very great, and
it is hoped the estimate for one which is herewith submitted will be favorably
acted upon.
T h a buoyage to the folloAving entrances is. now complete, viz : Cape Fear
river. North Carolina; Georgetown, Charleston, St. Helena sound, Port Royal
and Calibogue sound. South Carolina; Savannah, Georgia, and Fernandina,
Nassau inlet, and St. John's river, Florida.
And incomplete at the following places, viz : North' Santee, South Santee,
Cape Remain, Bull's bay. North Edisto and South Edisto, South Carolina;
Wassaw bar, Sapelo bar, St. Simon's bar, and St. Andrew's inlet, Georgia, and
St. Augustine, Florida.
Buoy tenders.
The Narragansett has been employed upon engineer duty, transporting men
and materials tor the re-establishment of lights in the district.
The Du Pont has been used as a tender upon the works now going on at
Cape Canaveral, Florida.
SEVENTH DISTRICT.
The seventh district embraces the coast from south of Cape Caraveral to
Egmont Key, Florida.
There are in this district 10 light-houses and lighted beacons ; 18 beacons ;
57 buoys, exclusive of spare buoys for use in supplying losses ; 1 sailing tender.
Various small but important AA^orks of repair and renovation haA:e been in
progress during the past year, and the general condition of the aids to naAngation in the district is satisfactory. At S.md Key the pedes al plate upon Avdiich
the lens revolves was found to be much worn and grooved, materially affecting
the regularity of the revolutions of the apparatus, and upon which depends its
distinctive character. The plate was sent north, turned down and-replaced, UCAV
facings and trucks supplied.
At Egmont Key the lightning conductor Avas lengthened by splicing on 29
feet, burner lowered, curtain hooks put up in lantern, new kitchen built. I'^cy West.—Lamp adjusted and leA^elled, clock oiled and cleaned, lightning
rod lengthened by splicing on 12 feet, leather packing for lamps supplied, feed
pipe soldered.
.
.
Dry Tortugas.—New Avick rings provided, new supply tubes put on burners,
burners packed, curtain hooks put up in lantern.
Northwest Fassage.—New Franklin lamps furnished.
D r y Banks.—Clock oiled and cleaned, pane of glass set in lantern.
Carrysfort reef.—Revolving machinery cleaned and oiled, apparatus raised
and levelled, revolving trucks cleaned, oiled and adjusted. '
Cape Florida.—f^amp repaired, new supply tube furnished, arms on lens
chimney riveted and soldered, seven pairs of blinds hung.
Ju2?iter inlet. —Holes drilled and arms on adjusting circle bolted, revolving
machinery oiled and cleaned, six panes of gla.ss set in lantern. •
.
Sea-horse Key.—New kitchen built, new insulators for lightning rods supplied.
Florida Reefs.—A complete system for the lighting of the Florida reefs has
been adopted by the B -ard. To carry it into effect, three light^s still remain to
be built; one of the first-class on Alligator reef, and two other smaller ones on'
other positions. The first-named is considered the most important, and an estimate of the amount necessaiy to be appropriated for the commencement of the
work is submitted. The estimates for the others are- deferred for this year.
224
REPORT OF THE SECRETARY OF THE TREASURY,
Buoy service.
The day beacoy on the south point of Gasparilla, Avhich served to mark the
entrance to Charlotte harbor, by Boca Grande channel, Avas-bloAvn doAvn in
February, 1867, and a buoy placed to mark the danger. This buoy Avas carried aAvay in June, 1867.
.
A first class iron can-buoy has been placed to -mark FoAvey's Rocks, Florida
reef, at the entrance to HaAvk channel, in 12 feet water.
Small buoys haA^e also been placed to subserve the needs of the new submarine telegraph cable to Havana.
Buoys haA^e also been placed on Middle Ground in Tampa Bay, and one in
the small channel leading to the town.
The Rebecca shoal buoy broke adrift in the early part of last December, but
was recovered and replaced on the 23d of the same month. °.
The attention of the board has been called to the necessity of e'stablishing a
first-class buoy near the beginning of the shoal water, three miles eastward of
Cape Florida, in 3^ fathoms water. I t is stated that several vessels have recently
had narrow escapes from disaster at this point.
The schooner Narragansett, which was employed on engineer work in this
district, while on her.way from Key West to New York, encountered a severe
storm, November, 1866, and sustained severe injuries. The necessary repairs
were made, and being found unsuited to the Avaters of this district, she was turned
over to the light-house inspector at New York, and was assigned to duty in the
sixth district.
The regular light-house and buoy tender of the district has received considerable repair during the year, and has rendered good service; but from her insufficient size and character, being unable to attend to the duty of correcting the
buoy positions of the entire district, arrangements have been made for chartering,
temporarily, a steam vessel to attend to this special Avork.
The .president and engineer of the ocean telegraph line from Cuba to Florida
embarked on the United States steamer Tahoma for Havana, to meet the new
cable shipped from England. Just at the moment,of starting the boiler gave
Avay, and the vessel could not proceed. In this emergency the inspector placed
the tender at the disposal of the telegraph officers to convey them to Cuba, which
duty occupied the vessel two days.
EIGHTH DISTRICT.
On the 1st July, 1867, by authority ofthe Honorable Secretary ofthe Treasury,
'the former eighth and ninth districts were consolidated, the new district being
styled .the eighth.
. "
This had become necessary, owing to the provision in the act of Congress
organizing the present light-house establishment, limiting the number of districts
to twelve, and the extension of our coast upon the Pacific, Avhich created the necessity,for an additionaldistrict there.
Under the present arrangement there is no ninth district, and the aggregate
number of districts remains at tAvelve.
The eighth district comprises ail the coast of the Gulf of Mexico, from,St.
Mark's, P'lorida, to the Rio Grande.
The following statement of the operations of the past year, the present condition, and the requirements of the aids to navigation is made in considerable
detail, because in this district the destruction of light-house property by the
rebels exceeded that in any other, and the consequent expense of the re-establishment of the aids to navigation is great. Much has been done to restore
them to their condition before the war, but much yet remains to be done. However, only those stations which are of the least importance remain unmarked,'
and even they are few in number.
REPORT OF THE SECRETARY OF THE TREASURY.
225
Operations have been greatly delayed by the prevalence of the .yellow fever
along the entire gulf coast during the present season.
There are in this district 64 light-houses and lighted beacons ; 41 beacons ;
80 buoys, exclusive of spare buoys for use in supplying losses; 1 steam tender;
3 sailing tenders.
St. Ma?ilc's.—The tower at this station Avas mined by the rebels, and an attempt
made to blow it up. By the explosiori of the mine much damage was done to
the lower part of the tOAver, nearly one-third of the circumference for about eight
feet being blown out. ' The dwelling-house Avas burned.
The Avork of restoring the station commenced early in September, 1866, and
was completed on the 10th. December follpwing. The materials were in part
carried by the launch Pharos from the adjacent stations. Dog Island and St.
George, being those remaining after the completion of the repairs at those places.
The lumber.-.Avas purchased up the St. Mark's river at reasonable prices.
A lens of the fourth order, fixed, Avas supplied, and the light was re-exhibited
on the night of Januaiy 8, 1867. ' The station is now in good condition.
Fensacola.—^^The w^ork of re-estabhshing the Barancas and Caycas, or Fort
McRae, range beacons, Avhich were destroyed during the Avar, was commenced on
November 3, 1866, and coinpleted on the 19th of the same month. The rapid
execution of this work was in a great measure due to the fact that the Avooden
structures were framed before being carried- to the station. Notwithstanding
some delay and difficulty in the way of landing the materials in boats at the
Caycas range, the five structures. Bar, Barancas, and Caycas range, Avere put
up, AvhitCAvashed, and painted; illuminating apparatus, consisting of steamer's
lenses, put up and adjusted, and the beacons ready for lighting, in sixteen days.
The force employed consisted of four laborers and .AVO carpenters.
The Caycas range was lighted on the 22d December, 1866, and the Barancas
on the 4th February, 1867, the delay being caused by the failure of the respective
keepers to report for duty at the proper time, owing to some misunderstanding.
Sand^ island.—This station is marked by a temporary wooden toAver, Avhich
ansAverS the purpose for the present. An appropriation for the complete restoration of the station is UOAV available, but the fact that it was marked, though
only temporarily, has caused the attention of the board to be directed to other
.statioris.
Mobile Foint.—There are not proper accommodations for the keeper, but Congress haAdng authorized the rebuilding of this station upon a more eligible site,
and appropriated the necessary money, it is not deemed expedient to make any
improvements in the present structures.
Choctaw Foint.—The site of the old light-house was visited on the 17th
August, and after examination it was found that the channel at the entrance to
Mobile river has been so much changed, by the obstructions placed there bythe
rebels during the Avar, that a light established at this point Avould not ansAver all
the requirements of commerce, but, in addition, range lights would be necessary
to enable vessels to pass the obstructions. It is thought possible that such a
site can be selected that one light will fulfil all the requirements.
In this connection it may be well to remark that other cases exist Avhere' the
lights, if re-established, could serve no useful purpose, because of changes in the
channels they were designed to indicate. The appropriation under which the
restoration of the aids to navigation injured or destroyed on the. southern coast
is carried on being a general one, it is recommended that the board be authorized,
wherever such conditions are found, to change the site,.so that the structure may
stand where it may be most useful.
. A draught of the necessaiy legal provision is herewith submitted.
Round island.—The dwelling and kitchen at this station received some damage
during a heavy gale on the 30th April last. No opportunity occurred to make
15T
226
REPORT OF THE SECRETARY OF THE TREASURY.
the necessary repairs, and, the damage being slight, it was not deemed-advisable
to send a special expedition, Avhich would have occasioned great expense.
Ship island,—This station is in good condition, a few slight repairs being all
that is required.
Biloxi.—The restoration of this station was commenced on September 11,
1866, and completed on the 15th November following. The tower is of castiron, resting upon a brick foundation, situated near the edge of a bluff bank of
sandy earth. The bank is kept in place by a retaining wall without batter,
which also acts as a breakwater. A portion of this Avail had fallen, and was
rebuilt. The taking down and rebuilding of the whole wall would have involved
great expense, and it was therefore deemed best not to do so. With occasional
repairs it may last yet for some years, if no very severe gales visit the locality.
In consequence of the giving Avay of the Avail the bank had caved-in, causing"
the tower to incline from the perpendicular at least two feet. This Avas remedied
by excavating under the foundation,-on the opposite side, until the tower, under
the action of its OAVU weight, resumed the vertical position. The plan was easy
of execution, involved but little expense, and pr(wed highly successful and satisfactory. , The lantern ofthe tower was repaired and glazed, several of the iron
steps renewed, new door supplied, and many smaller repairs made.
The dilapidated- dwelling Avas renovated, new chimneys built, a well dug in
the yard, and both tOAver and dwelling painted—the former Avith coal tai and
the latter with white oil paint.
The apparatus established in the tower is a fifth-order lens, fixed, with Franklin lamps.
.
"
St'. Joseph's island—This Avooden structure rested upon nine brick columns,
eight feet in height. These Avere founded upon timbers laid upon the surface,
which,'under the action of-the superincumbent weight, sunk several feet. The
island is very low, regularly overflowed in high tides, and the soil is soft mud,
into which a pole can easily be thrust to a depth of twenty feet. The timber
foundations were rencAved in 1864, but have since been nearly destroyed by
worms, and six of the brick supporting columns have been washed away, their
places being supplied by wooden shores.
The necessaiy repairs had just been commenced, Avhen the breaking out of the
yellow fever put a stop to the Avork, and it Ims not yet been renewed.
The expense of securing a foundation here is so great that it may eventually
become necessary to abandon'the site and transfer the station to a point on the
.south side of the channel, about eight hundred yards south of the present position,,
in eight feet of Avater, with a hard sand bottom, where a scrcAv-pile light-house could
easily be built. If the present station is maintained, the foundation will have
to be rebuilt about oiice in two years, as the timbers are completely destroyed by
AVorms in that time.
Rigolet, (Fleasanton's island.)—A new lantern having been provided for this
station, a party of workmen Avas sent there, on the 15th of July, to put it in
place. It Avas found necessary to take doAvn and rebuild about four feet of the
tower, in order to enlarge the top, to receive'the improved lantern-deck. The
work Avas completed on the 16th of August. The roof of the keeper's dwelling
is rotten, and requires rencAving.
Fort Fontchartrain.—The breakwater at this station had needed repairs for
the past two years. The concrete Avas broken up and partly washed away, and
the"timbers and piling Avere badly Avorm-eaten. On the 6th of August last, a
party of workmen was set at Avork to remoA^e the old breakwater, and build a
new one. These operations Avere broken up by the yellow fever, after the
breakwater had been completied, but before any concrete had been laid. They
Avere resumed on the 20th of September, and are now progressing rapidly. The
or of of the keeper's dwelling is much decayed, and requires rencAval, and the
REPORT OF THE SECRETARY OF THE TREASURY.
227
piles under the dwelling are badly eaten bythe worms. The revolving machinery of the illuminating apparatus was repaired in July.
Bayou, St. John.—At present there is only a temporary wooden stiHicture
at this station. It stands at,the extremity of the embankment, forming the
entrance to the bayou of the same name. The illuminating apparatus consists
of a steamer's lens. The scrcAv-pile foundation of the former light-house is still
standing, and it is proposed to renew the superstructure, and supply it with a fifthorder lens at an early day,,for which purpose an appropriation is now available.
New Canal.—The breakAvater should be rebuilt, and a few minor repairs to
the keeper's dwelling are required.
Fass Manchac.—This structure was just completed at the breaking out of the
rebellion, and sustained some damage from its occupation by the troops of both
armies. The repairs consisted in putting up a granite deck and new lantern,
supplying new doors, Avindows, and floors to the dwelling, building a cistern, and
placing a lens of the fifth order in the tower. The repairs were commenced in
the early part of September, 1866, and were completed on the 10th of December.
The station is now in good order.
Tchefuncti.—The restoration of this station Avas commenced by p.utting the
dwelling in order for the occupation of the Avorkmen, and on the 1st of June the
. work of rebuilding the tower taken in hand, but suspended for about four Aveeks
in August and September, on account of yelloAv fever, and resumed in the latter
part of September, since Avliich time it has steadily and satisfactorily progressed,
and will soon be completed. The station will then be as good as UCAV.
. Fclss a Loutre.—The tower and dwelling were painted in May, and the revolving machinery repaired in July. The roof of the dwelling needs repairing;
a new gallery floor, and a new Avalk, three hundred and fifty feet in length, from
the tower to the dwelling and Avharf, are required.
South Fass.—The revolving machinery has been repaired. The tower, a
wooden one, is in very best condition, the stanchions being rotten, from the top
down for thirty feet, and it is not deemed expedient to repair them, since even
then they would be too Aveak to support the Aveight of a third-order lantern and
apparatus. A third-order lens is now used, but in a lantern of a lower order,
in consequence of which a portion of the effect of the lens is lost. ' *
This point is further south than any other at the mouth of the Mississippi
river, and the light is usually the first one seen by A^essels from the eastward.
In vicAV of the importance-of the station, and the condition of the present structure, it is recommended that an iron toAver be erected, for which an estimate is .
submitted.
The roof of the keeper's dwelling needs repairing, and the cistern needs a new
foundation. A Avalk and a Avharf are required.
Head qf the passes.—Extensive repairs are necessary at this station, and a'
shield is required to protect the exposed portions of the foundation of the dwelling from floating logs and the combined action of the SAveii and current during
high stages of the Avater. The brick piers of the dwelling have all been knocked .
aWay, and it now rests upon wooden posts.
The.sills of the gallery are rotten and must be replaced. A working party
was sent on the 1st of August to make the repairs, but had hardly commencecV
when stopped by the yelloAv fever. The work has since been resumed, and will
soon be completed. The house was painted in May, 1867.
Depot at head of the passes.—The shed for the protection and storage of materials, tools, &c., Avas completed in -May. It Avas Aveather-boarded and provided
with large gates, so that boats may be hauled into it for repairs. A platform
for coal has been built. To meet all the requirements of the district this depot,
so eligibly situated, should be greatly extended. An estimate of the amount
necessary for immediate purposes is submitted.
Southwest Fass.—This station is in-bad condition, but no attempt has been
228
REPORT OF THE SECRETARY OF THE TREASURY.
made to repair it, because Congress having made an appropriation for a new
light-house, the necessary investigations to determine the character of the forma-^
tion at the proposed site are now going.on, and the new work Avill be urged forward as rapidly as practicable, Avith a due regard ^to the stabihty of the structure.
Barataria bay.—The general condition of this station is good. A few slight
repairs to the lantern and keeper's dwelling are required.
Timbalier.—This tower, built upon a IOAV sand beach, near the point of'Timbalier island, was encroached upon by the sea, so that in the early part of 1867
it Avas entirely surrounded by water. On February 9, information was received
that the tower was in danger of falling, and on the 20th of the same month
workmen Avere sent to take doAvn the lens and establish a beacon light on top of
the dAvelling. The lens, a fourth-order fixed, was stored in the keeper's dAvelling. On the 29th and 30th of March following, during a hurricane, the dAvelling, together Avith the tower, and everything about the station, Avas levelled to
the ground, and covered Avith from three to six feet of Avater. Everything belonging to the light-house, as well as the private property of the keepers, was
lost. It seems but just that the keepers, who faithfully performed their duty,
barely escaping with their lives, and liAdng for some days in an iron can buoy,
should be paid the actual value of their losses in clothing, &c., and an estimate
•therefor is submitted, with the recommendation that the requisite appropriation
be made.
This station is too iinportant to be long left Avithout a light. A screw-pile
light-house, of the third order, placed in shoal water inside the island, and sheltered by it from the sea, Avould be the most economical in the end, and an estimate of the cost of such a structure is herewith submitted for the action of
Congress.
Ship shoal.—The continued prevalence of sickness among the keepers at
this station led to the supposition that it Avas caused by the contamination of the
drinking water by lead washed into the raiii-Avater tanks from the red lead paint
with Avhich the Avhole structure was painted. The old lead color Avas scraped
and Avashed off Avitli a solution of caustic potash. This was so perfectly
successful that the whole tower looked like new iron which had never been
painted. The potash solution was then rinsed off, and hot coal-tar applied in
three successive coats. The work Avas commenced on the 28th of September
and terminated tOAvards the end of December, 1866. By far the greater part
of the labor was expended in cleaning the tOAver before the painting could be
„ commenced. At the same time the water tanks, and pipes leading to them,
Avere taken doAvn and cleaned with the greates.t care, to remove every particle
of sediment. The tanks and pipes were then coahtarred inside and out, so as
to envelop in the tar and render harmless any particles of lead salts which
might have escaped the cleaning process. The result of the operation was that,
the health of the keeper and his assistants at once improved, and there has been
no sickness at the place since. The importance of removing the cause of the
sickness prevailing at this place cannot well be overestimated. Several persons had been paralyzed, and this fact becoming known was likely to deter any
one from accepting the position'of a keeper. It is believed that the adultera'^ion of the water Avith lead was the only cause of th^ deplorable sanitary condition of the station, and indicates the necessity of avoiding the use of lead
paints or lead pipes at any station where tdie supply of water depends upon the
drainage from the structure itself. This station is now in excellent condition.
Southwest Reef.—This iron screw-pile structure was repaired and thoroughly
painted with coal tar during January and February of this year.
On the 5th and 6th of October, 1867, that part of the Gulf of Mexico in
which this light-house is situated was visited by an unusually severe hurricane.
By the violent sea which broke through and about the structure, the gallery
around the light-house was torn off, the iron floor stove in, nearly everything
REPORT OF THE SECRETARY OF THE TREASURY.
229
inside the dAvelling destroyed, and it is probable that but for the timely breaking off of the gallery the entire light-house would have been destroyed. This
damage Avill be repaired as soon as practicable.
Shell Keys.—This iron screw-pile light-house was thoroughly repaired and
painted during January and February last. The hurricane just referred to
seemed to be most furious at this point, and the light-house was totally destroyed
by it. There are now about four feet of water where it stood. There was but
one keeper in the light-house at the time, and he undoubtedly perished, so that
no particulars concerning its destruction can be giv^n. An estimate of the
probable cost of replacing the light-house is submitted.
Matagorda.—The cast-iron tower at this station was much injured by the
rebels in an attempt to blow it up, several of the plates being broken.
During the war the sea encroached upon the site to such an. extent that,
OAving to the undermining ofthe foundation, the tower was in danger of falling.
I t was consequently taken down, and the iron sections composing it stored upon
the highest part of the island, until the means for replacing the broken plates
and the reconstruction of the toAver should, be available, for Avliich purpose an
estimate is now submitted. MeauAvhile, a light is exhibited from a fourth-order
lens, fixed, varied by flashes, mounted upon a temporary tower.
Aransas Fass.—The brick tower and dwelling Avere seriously damiiged by
the rebels in malicious attempts to destroy them. The Avork of restoring the
station was commenced on the 1st of February, 18G7, and completed on 15th of
April. It was necessaiy to take down and rebuild about twenty feet of the top
•of the tower, which had been split by explosions of gunpoAvder.
The lantern was repaired and a lens of the fourth order, fixed, fitted Avith Franklin lamps, supplied. The dwelling-house was re°paired in a substantial manner
and a plank walk built from the dwelling to the tOAver. During the progress
of the repairs one of the severest ''northers" ever experienced on the Texas
coast occurred. The cold was so intense that fish, thrown ashore by hundreds,
were frozen, and birds of all sorts sought refuge in the tower and camp of the
workmen, where they perished in large numbers.
Apparatus.—All the light-house apparatus damaged during the war and since
recovered, which could be repaired Avithin the district, Avas retained and used,
and such as could not be repaired there was sent to the light-house depot on
Staten island.
St. Joseph's bay.—This, the second harbor in capacity.and safety on the Gulf
coast, and excelled only by Pensacola, is at present Avithout a light. Though
there is not, as yet, any important town on the bay, its merits as a harbor of
refuge for ships of any size would justify the expense o.f a light-house of the
fourth order, Avhich would be sufficient to render the bay accessible at night.
An estimate of the cost of such a structure is submitted for consideration.
Grand Grozier.—^One of the most dangerous shoals in-the Gulf of Mexico,
and one upon which many vessels have been wrecked, is Grand Grozier. This
shoal and the low island of the same name, which is overflown in high water,
are situated about twenty-tAvo miles north of Pass a Loutre. The a:pproaches
are gradual and regular, but the currents, Avhich are strong, are apt to betray
the mariner and mislead, him to this dangerous ground. An estimate of the
cost of an iron light-house of the fourth order, to mark this danger, accompanies
this report.
St. Andrews's bay, Florida.-—This bay, upon which there are many settlements, affords a secure harbor for vessels drawing twelve feet. Situated about
midway between Pensacola and St. Joseph's bay, it is of some importance as a
harbor of refuge. The ground on the headlands forming the entrance is hard
sand, and sufficiently elevated to afford security to a brick structure-of the fourth
order, for which an estimate is submitted.
230
REPORT OF THE SECRETARY OF THE TREASURY.
Buoy tenders.
The steamer Geranium,^ schooner Florida, and launches Susan and Pharos
have been constantly engaged as tenders upon the Avorks of construction and
restoration, being particularly occupied in transporting men and materials, in
which capacity they have been of great service. In July last a new foremast
was put in the Florida, and the two launches thoroughly repaired, includin^g a
new set of sails.
Buoyage, 8^c.
During the past year the buoyage of this district has progressed nearly to
completion.
The entrances to St. Mark's, middle pass into Appalachicola bay, aud St. Bias
have been newly buoyed. The stakage of St. Mark's river and Appalachicola
bay has not yet been completed. The necessaiy timber for staking these channels has been purchased, and so soon as the service of a suitable vessel is avails
able the Avork Avill be taken in hand.
A first class buoy has been moored on Ocklockonee shoal, near St. Mark's.
Another buoy of the same class Avill be required to mtirk a shoal to the westward of Ocklockonee.
A neAV first-class iron buoy has been moored at the outer bar, Pensacola, in
place of one carried aAvay.
A spar buoy has been placed to mark a wreck near Grant's Pass.
A second-class iron buoy has been placed in Galveston bay, north channel,
to mark' a wreck.
Two seconcl-class iron buoys in Galveston bay and one in Southwest Pass,
Mississippi river, have been lost by reason of having been run into. The latter
Avas replaced by one of the same kind, and the former by spar buoys.
A number of iron buoys of different sizes and varying in condition have beeu
found at different points within the district, and those worthy of it have been
repaired and are now in use.
TEiNTH DISTRICT.
The tenth light-house district embraces all lights and other ,aids to navigation on Lakes Erie and Ontario, and the rivers St. Lawrence and Niagara and
their tributaries.
There are in this district 44 light-houses and lighted beacons; 79 buoys,
exclusive of spare buoys for use to siipply losses ; 1 steam tender, Avhich attendsi
to this and the l l t h district.
. The general condition of the aids to navigation in this district is satisfactory.
Sisters' islands, in. St. Lawrence rivcr.^An appropriation is still available
for the erection of a beacon-light on one of these islands, and the prosecution
of the work is only awaiting the perfecting of the title papers to the site,
Horseshoe reef in ^Niagara i^iver,—The foundation pier upon which this
beacon-light is situated having been found to have sustained serious injury by
the ice of last winter, the necessary materials for its repair are now being coir
lected, and the work Avill be pushed to completion before the close of navigation.
Galloo island.—The work of rebuilding this light-house, Avhich was suspended
at the close of navigation last fall, was resumed early in the spring, and coni^
pleted.
*
Cleveland.—The attention of the board has been called to the insecure condition of the main light at this place—a consequence of the removal of earth
from around its base in grading streets. No steps have been taken by the city
authorities toward securing the foundations of this tOAver. No immediate danger
is, however, apprehended, and no expenditure upon this station is contemplated
during the ensuing season. The danger of the destruction of the tower is
growing more aud more'imminent, and it is recomrnended that an appropriation
made for a new toAver, with keeper's dAvelling, to be constructed at the end
Digitized forbeFRASER
REPORT OP THE SECRETARY OF THE TREASURY.
231
of the East Harbor pier, at this place, to take the* place of both the present
lights—main and beacon. When this new light is completed, the tAvo lights
noAv in use may be discontinued.
Cedar Foint, Ohio.—Under a;Uthority of Congress, a beacon-light, on an
outer range at this place, has been constructed, and the light exhibited.
^West Sister island. Lake Erie.—Plans and estimates for renovating this
light-house tOAver, for Avhich work an appropriation was made at thelast session
of Congress, have been approved, and materials have been collecteted with a
view of commencing the Avork early next spring.
Maumee bay, Ohio.—The titles to the several tracts of land as sites for
range-lights, at this place, having, after much difficulty and unavoidable delay,
been finally perfected, the work of constructing these lights will"be commenced
as soon as practicable
Various repairs and renovations, involving important but generally inexpensive improvements, at the following named stations, are found to be necessary,
and will be attended to as rapidly as time and means will permit: Ogdensburg,
Cross-over Island, Sunken Rock, Rock Island, Tibbett's Point, Horse Island, Stony
Point, Oswego, Big Sodus, Genesee, Niagara Fort, Dunkirk, Erie, Conneaut, Ashtabula, Grand River, Black River, Vermillion, Huron, Sandusky, Port Clinton,
* Green Island, West Sister, Monroe, Gibraltar, Mamajuda, and Grassy Island.
^ ' . Buoyage,
The buoyage of the district is in good condition, and but few changes or
additions have b^een made during the past year.
Suitable buoys have been placed to mark the extremity of a dangerous ve^f
of rocks lyiug about one and one-half mile northwest from Galloo island,
Lake Ontario, having on it but three or four feet of water. This shoal, in extent about three-fourths of a.mile, and which has not heretofore been buoyed,
lies in the direct route of vessels from Oswego to Ogdensburg.
ELEVENTH
DISTRICT.
The eleventh district embraces all of that portion of the lake region (including affluents) above Detroit, Michigan, and comprises about nineteen hundred
• (1,900) miles of coast.line.
There are in this, district 63 light-houses and lighted beacons; 80 buoys,
exclusive of spare buoys for use to supply losses; 1 steam tender, which attends
to this and the tenth district.
Windmill Foint.—A store-room of stone attached to the toAver has been built
at this station.
The characteristics of the light have been changed from a fixed white to a
fixed white varied by red flashes.
St. Clair Flats.—The timber crib requires some repairs, also the plastering
in the dwelling. The crib upon which the beacon is erected has settled some,
but no damage of any importance is expected to result.
An appropriation of sixty thousand dollars ($60,000) is available for ranges
to complete the lighting of the channel over the flats. It being understood that
a material change in the channel will probably be made, it was deemed prudent
to wait until that question was determined. So soon as the excavation of the new
channel is sufficiently advanced to warrant it, the construction of the necessaiy
range-lights Avill be cornmenced.
Fort Gratiot.—Owing to the number of lights exhibited about the railway
depots, and other buildings in-the vicinity, it was thought necessary to make a
change in the characteri'stics of this light, which was dorf^ by substituting for
the fixed AAdiite lens in use there/ the fixed, varied by flashes lens of Point aux'
Barques—the Fort Gratiot lens taking the place of the latter.
232
REPORT OF THE SECRETARY OP THE TREASURY.
Foint aux Barques.—The characteristics of the light were altered by changing the lens as indicated above. The range of light is considerably interfered
Avith by trees on a point of land to the southAvard and eastward. These must
be removed.
Ottowa fTawas) Foint.—The toAver requires repairs, and the floor of the
kitchen needs renewal, as Avell as the wooden platform around the dwelhng. ,
Sturgeon Foint.—Efforts are now being made to procure a title to the site
necessaiy for the light-h aise at this point, for Avhich an appropriation is now
available. So soon as the title is obtained, thcAvork will be taken in hand.
Trowbridge Foirit.—An appropriation for a light-house at this point is noAV
available. By the terms of. the act making the appropriation, the light-house
must be built ''on a proper site at TroAvbridge Point, Thunder bay," &c. The
object in recommending this appropriation Avas to establish a guide into Thunder bay, and to mark the mouth of Thunder Bay river, one and a quarter mile
southwest from TroAvbridge Point. At the time the estimate was submitted it .
Avas supposed that this could be best accomplished by a light on Trowbridge
Point, but subsequent examination has shown that the proper site is at or near
the mouth of the river, into which vessels and steamers, now regularly pass to
the tovrn of Alpena. This toAvn, Avhich is said to contain two thousand inhab.itants, and is rapidly increasing in size, is situated at the mouth of the river. It is therefore recommended that the terms of the act be so changed as to permit the location for the light-house to be chosen accordingly.
T/?under Bay island.—The rebuilding of the keeper's dwelling having been
authoiized by Congress, and the requisite appropriation made, the work will be
completed next season. A considerable portion of the material has already been
delivered at the site.
Fresqu' lie.—The new dwelling authorized by Congress for this station, and
for Avhich an appropriation is available, will be built during the coming season.
A portion of the requisite materials have been delivered.
Bois Blanc island.—An appropriation for repairs and renovations at this station having become available, on the first of July last the Avork Avas taken in
hand, and w\\\ be completed before the close of the present season. The.keeper's
dAvelling, Avith tower attached, is entirely ncAV.
Cheboygan.—The lantern is on the keeper's dAvelling, the foundation of
AAdiich is being undermined by the action of the sea. This Avill be attended to,
as Avell as some necessary repairs to the building itself.
Straits of Maclmtac.-^^iedjneYS and other vessels plyiug between Lakes
Michigan and Superior pass through the so-called north channel of the Straits
of Mackinac, as do also numerous steamers during the summer months running
betAveen the lower lakes and ports on Lake Michigan or Green bay. Td all
these a light marking the channel between Round island and the Island of
Mackinac would be of great service.' An appropriation was once made for this
purpose, but, OAving to imperfections in the title to the proposed site, the lighthouse was not built and the^ appropriation lapsed to the surplus fund. It is
understood that the title can now be perfected, and the estimate is therefore renewed Avith a sufficient addition to cover the increased cost of materials and labor.
• McGulpin's Foint.—A site often (10) acres has been selected for this lighthouse, (for which an appropriation is available,) and proceedings in condemnation under.the laws of the State of Michigan have been instituted for the purpose of obtaining title. It is hoped that this may be secured in time to permit
the building of this much-needed lights-house during next season.
Waugoshance.—The work of protecting the foundation of the tower and other
buildings at this important and exposed station was taken iu hand early this
season and has proguessed satisfactorily. It is proposed to build a stone pier
of protection instead of repairing at great expense the former wooden one, which
would in a few years require a repetition of the work and consequent expense.
REPORT OF THE SECRETARY OF THE TREASURY.
233
:^^
When the stone pier is built—-founded, as is intended, upon the bed rock—no
esseutial repairs to it Avill be required for many years. The work of excavating
for the foundation of this pier is carried on under unusual difficulties, as was
anticipated from the exposed locality aud the formation of the reef of boulders
upon Avhich the tower stands. At the date of the latest reports from there
(October 25) the excavation had reached a depth of six (6) feet below the surface of the water, and was progressing at such a rate, as to lead to the belief
that the depth of twelve (12) feet Avould' be reached before the close of the
season. At the latter depth it is expected that the bed rock or a foundation
quite as good will be reached.
Skillagalee, (lie aux Galets.J—A tOAver of one hundred (100) feet in height,
with a keeper's dAvelling attached, is under construction, with a view to the
greater efficiency of the station. The light is noAv of. the sixth (Oth) order.
Upon the completion of the new buildings.a third-order lens Avill be used and
the range will be increased from eleven to fifteen miles. With favorable weather
it is expected that the masonry of the new structures will be completed this
season.
•
Beaver Island, harbor.—This excellent harbor of refuge, accessible Avith all
winds and aff'ording shelter to large fleets of vessels during the gales of spring
and fail, is but indifferently lighted. A steamer's lens, exhibited from a low
tower Avith a lantern of old and inferior pattern, affords but a very dim light.
The tower Avails (of brick) are badly cracked, and the tower, Avhich is joined to
the dwelling by a passage Avay, does not rise above the roof of the latter. It
is proposed to improve this station by building a new and higher tower, repairing the dAvelling, putting a new roof upon it, and supplying a more effective
lens, to meet the expense of Avhich an estimate is submitted.
Beaver island.—The efficiency of this light is impaired by trees situated on
the points to the eastAvard and AvestAvard of the tower. These should be rempved. The cistern needs rebuilding.
„
^
St. Helena island.-—This island affords an. excellent anchorage during westerly and southwesterly gales. It is nothing unusual to see a fleet of fifty sail
at one time at anchor under the island. It is low, and the main land to the
north of it being high, the island, Avhen approached from the southward, can be
seen but a short distance. A light here would be of much service, and an
estimate of the cost of due is submitted.
South Fox island.—An appropriation for a light-house on this island became
available on the Ist July last. The tit;le to a portion of the requisite land at
the site yet remained in the government, and the necessary reservation was
made. The remainder was purchased from the State of Michigan, and upon
the approval of the title by the proper authority, the work Avas taken in hand
and completed in time to exhibit the light, for the first time, on the night of
November 1, 1867. It is of the fourth (4th) order, revolving, red.
South Manitou.—The keeper's dwelling requires extensive repairs, including
plastering, eave-troughs, gutters, &c., &c. They will be attended to.
Foint Betsy, {Foint aux Bees Scies.)—At this station a new roof to the
keeper's dwelling, is required; also other repairs of less importance—all of
which Avill receive attention.
Grand Foint au Sable.—This station, for establishing Avhich an appropriation became available on the 1st July last, Avas lighted for the first time on the
night of November 1, 1867. The buildings consist of a tower one hundred
(100) feet in height, aud a keeper's dwelling. The illuminating'apparatus is a
lens of the third order, shoAving a fixed Avhite light.
Muskegon.—At present the light at this station is exhibited from a Avooden
tower surmounting the keeper's dwelling, which is old, and no longer Avorth
repairing. With the appropriation now available, it is proposed, during next
season, to rebuild and otherwise improve the station.
234
REPORT OF THE SECRETARY OF THE TREASURY.
* • -
Manistee.—Kn appropriation for a light-house at this harbor is now available,
and as soon as the title to the selected site is perfected, the work of construction
will be commenced.
White river and South Haven.—Appropriations for light houses at these
points are available, but it will be impossible to decide upon the proper structures and sites, until the improvements noAV going on at these harbors are
completed.
Grand Haven.—An appropriation for a new lantern at this station is now
available, and to avoid erecting a temporary light while the change is being
made, it Avill be placed in position during the coming winter. At the same time
some repairs to the keeper's dwelling and. the hoisting apparatus will be made.
Kenosha.—The tOAver Avhich was in course of construction at this station at
the date of the last annual report was completed before the close of the year,
and on the opening of navigation last spring, the light (a fourth order fixed, varied
by flashes) was again exhibited, and at the same time a fixed red light was
shoAvn from the beacon at the end of the north pier of the harbor. A new
dAvelling has also been completed, and the light-house lot covered Avith soil,
brought from the main land, to. prevent the further shifting of the sand; and
the station is in efficient condition in every respect.
Milwaukee.—During the coming winter the lantern at this station will be
replaced by a new one, for Avhich purpose an appropriation is UOAV available.
Bayley's harbor.—An appropriation is now available for rebuilding this station. The necessaiy materials will be landed at the site before the close of
navigation this ftxll, and the work commenced early in the spring and finished
during the season.
.
This is the only harbor of refuge on the Avestern shore of Lake Michigan, between Milwaukee and Port du Mort. It affords an excellent shelter and good
anchorage in northerly and easterly winds. The present light-house marks it,
and at the same time serves a valuable purpose as a coast light for vessels keeping the western shore while running down the lake.
But the numerous shoals at the entrance make it a difficult task to enter the
harbor, even in day-time, and almost impossible at night. Several vessels have
been wrecked in attempting it, and the harbor is consiquently in bad repute.
A range of lights on the western shore of the harbor would entirely obviate
the difficulty, enabling vessels to enter with ease either by day or night. An
estimate of the cost of the requisite range is submitted, and its favorable consideration recommended.
Foverty island.-—The already large and rapidly increasing commerce to and ;
from the northern end of Green bay and lower lake ports now takes in day-'
light the northern passage from Lake Michigan into Green bay, because of its
being much shorter and more direct. To enable vessels to use the same passage
in the night, a light-house on Poverty island is necessaiy, and an estimate of the
cost of building one is herewith submitted.
The necessaiy reservation of the island for light-house purposes has been made.
Green bay.—An appropriation of twenty-five thousand dollars for "additional
aids to navigation in Green bay," «Scc., is now available. With this it is proposed to build a light-house on Chambers island, (Manomah,) where a site has
been secured and.the title recently perfected; and a day beacon upon Whale's
Back, a dangerous reef directly in the track of all vessels bound iip or down
Green bay passing through the Port du Mort passage. • The work Avill probably be completed during the coming season.
Sand Foint.—The title to the site for a light-house at this point having recently been perfected, the work will be pushed forAvard under the appropriation
available for that purpose. It is expected that the light will be exhibited for
the first time on the opening of navigation next spring.
Eagle Bluff.—It Avas intended to build a light-house at this point during the
REPORT OF THE SECRETARY OF THE TREASURY.
235
present season, under the appropriation available for that object, but deeming the.
case of Sand Point more urgent, the Working party Avas transferred there.
The necessaiy materials will be delivered at the site this fall, and the work
taken in hand upon the opening of navigation in the coming season.
Foint Iroquois.—-The dwelling and tower (of stone) require repairs, and a new
lantern deck of iron, to take the place of the old wooden one, should be provided.
Grand island.—\]n^ex the appropriation available for that purpose, the old
to AVer and dwelling at this station Avere torn down during the present season, and
entirely rebuilt. The station is now in excellent condition.
Grand. Islamd harbor. West channel range lights.—It was expected that this
range would be completed during the pres.ent season, the work being done after
the completion of Gull Rock light-house by the party engaged there, but the
death (by drowning while engaged in the discharge of his duties) of Mr. William Tunbridge, the foreman in charge of the party, seriously deranged the programme of operations on Lake Superior, and it Avas not possible to accomplish
all that Avas intended. The work will be taken in hand early hext season, and
its completion not long delayed. An ample appropriation is available for the
work.
Grand Island harbor, East channel.—^The beacon to guide through the east
channel into Grand Island harbor, has been delayed for the reason given in the
case of the west channel range. Under the ample appropriation available, the
work Avill be completed early in the coming season.
Lake coast light between White Fish Foint and Grand, Island harbor, Lake
Supterior.—The distance betAveen White Fish Point and-Grand Island harbor
is about eighty miles, at present unmarked by a light. Vessels always follow
the south shore except in a few remaikable cases, and the absence of a light for
this very considerable distance has been seriously felt. The exact site for the
light-house cannot be indicated until the surveys of that locality made during
the present season are brought together and mapped. The ainount of the estimate subn'iitted is sufficient to establish a light station of the required character
on any site that is likely to be selected.
t Granite island.—An appropriation is now available for establishing this important station ; proceedings have been instituted for the condemnation of the
whole island (Avhich is very small) under the laws of the State of Michigan.
As soon as these proceedings are complete and title vested in the Uuited States,
the work Avill be taken in hand and finished as soon as possible.
West Huron island.—An appropriation for building this station became available the 28th of July, 1866, but it Avas not until the 2d of September, 1867,
that the title to the site Avas perfected—too late to do anything more during the
present season. The Avork Avill be taken in hand early in the spring, and will
be completed during the season.
Fortage entry range lights.—The title to the proposed sites of these lights
has recently been perfected, and under the appropriation now available for the
purpose it is intended to establish the lights during the coming season.
Mendota.— An appropriation for a light-house at this place is noAv available,
and efforts are being made to procure the requisite title to the proposed site. As
soon as this is accomplished proposals for the construction of the necessary
buildings Avill be called for, the lav/ making the appropriation requiring that the
work be done by contract.
Co'pper harbor range lights.—At this station the keeper has heretofore occupied for a dwelling one of the buildings of Fort Wdkins, which had been
transferred to the light-house establishment for that purpose. Recently the War
Department has required the re-transfer of the Fort Wilkins buildings, and it
consequently becomes necessaiy to build a dwelling for the keeper to live in.
An estimate of the amount to be appropriated, to provide the requisite building.
236
REPORT OF THE SECRETARY OF THE TREASURY. .
in addition to the balance remaining after the completion of the range lights, is
herewith submitted.
. Gull Rock.—An .appropriation for a light-house on this rock, to mark the passage betAveen Manitou island and KeweenaAv Point, having become available on
the 28th of July, 1866, the site, was secured by a reservation of the rock for lighthouse purposes. The Avork Avas commenced early in the present season, but i.ts
completion Avas somcAvhat delayed by the death (already referred to) of Mr.
William Tunbridge, the foreman in charge. The light was exhibited for the first
time on the night of November 1, 1867. The illuminating apparatus is a lens
of the fourth order, fixed, red.
L a Fointe.—At this station the shifting of the sand, under the action of the
wind, has caused great annoyance, and in order to protect the foundation of the
buildings considerable expense has been incurred. The effectual remedy is to
cover the surface for a little distance'on each side of the buildings Avith stone,
which must be carried there from Raspberry island. This Avill be done during
next season.
. •
.
Michigan island.—This light Avas discontinued in 1858, but it seems to be
desirable to re-establish it. Since its discontinuance the buildings have fallen
somcAvhat into decay, and a small appropriation is required to put them in good
order again." The requisite estimate is submitted hercAvith.
Beaver bay.—This is a small lumbering station on the northern.shore of Lake
Superior. Further examinations are necessary before deciding upon the site and
character of the light-house at this place, for Avhich an appropriation is HOAV
aA^ailable. Nothing can be done before next season, and even then more irnportant localities must take precedence in order of time.Stannard's Rock.—An appropriation is available for the establishment of a day
beacon to mark thjs dreaded danger. During the present season much information concerning it has been collected, though no decision has yet been arrived at
as to the best means of carrying into effect the design of the laAv. But itis expected that before the opening of navigation next season .a programme of operations Avill be matured, and the work possibly be completed before the next
annual report is required.
•
^
Repair's of considerable importance are required at the folloAving named stations : Michigan City, Pottawatamie, Eagle harbor. Eagle river, and Raspberry
island, and of less consequence at Saginaw bay. Detour, St. Joseph's, Chicago,
Waukegan, Racine, Port Washington, Sheboygan, ManitOAVOc, Round island.
White Fish Point, Portage entry, and Minnesota Point.
Buoyage.
The buoyage of the district seems to have been Avell attended to, as no complaints of inefficiency have reached the board.
Tenders.
Before this season the supply and inspection service of the district was performed but indifferently Avith one saUing vessel She could not possibly make
more than one tour during the same season, and could, spare but little time to
devote to the buoyage of the district. The services of a tender upon the Avorks
in progress at Waugoshance being necessaiy, a steamer (the Haze) Avas purchased in New York and taken to the lakes by way of the St. LaAvrence river
and the Canadian canals. Upon her arrival, it Avas deemed expedient to transfer
the .sailing tender Belle to the duty of attending the Waugoshance Avorks, and
to use the steamer for the purpose of ^supplying and inspecting the light stations
in the eleventh district, and, upon the completion of that duty, to employ her in
transporting materials for building the new light-houses provided for by law in
REPORT OF THE SECRETARY OF THE TREASURY.
237
. the same district., She has been actively and very profitably engaged upon
these duties, and has saved to the light-house establishment large sums which
Avould have been expended in chartering vessels for the purpose.
After this^season she Avill be used in supplying and inspecting all the light stations in the two districts—tenth and elcA^enth—and her spare time, if she has any,
Avill be employed in aid of the works of construction and repair in the same districts. The sailing tender Watchful, heretofore used in the tenth district, has
been sold, being, since the purchase of the steamer, no longer necessary.
Thus the steamer has relieved two sailing vessels, performing all their duties
and haAdng enough time iu excess to enable her to devote a considerable portion °
to duties not heretofore performed by the sailing vessels.
TAVELFTH DISTRICT.
This district embraces the Pacific coast,'from the southern boundary of Cali
fornia to the 41st parallel of latitude.
There are in this district nine light-houses and lighted beacons, and no lightvessels.
At the date of the last annual report this district comprised the entire Pacific
coast of the United State's, but upon the recommendation of the board, the
honorable Secretaiy of the Treasury authorized the division of that coast into
tAVO districts, the 41st parallel of latitude being the line of separation, and
which division was carried into effect on the 1st of July, 1867. This recommendation was based upon the reason that, in consequence of the great extent
of coastdine originally assigned to the 12th district:, and the difficulty and delay
in reaching or communicating Avith many of the stations, the duty of properly
attending the various and important aids to navigation could not be performed
by one inspector with that promptness and care which the interest of the service
required.
At Foint Loma the roof of the keeper's dwelling was reshingled and the
plastering on two of the rooms renewed.
At Santa Barbara some repairs are required to the cellar, and some slight
renovation of plastering- The lens apparatus requires the addition of one or more
panels, the present arc of illumination being limited to 180^, and vessels approaching outside of this angle cannot see the light.
A.i Foint Conception, the cistern requires some repairs, leaking badly. A
wooden shed is also needed at this station, large enough to shelter the horse and
cart provided for the uses of the station, and also to store fuel.
Point Finos requires slight repairs to the roof and cistern. They Avill be
made by the keeper.
• At South Farallon, the roof of the keeper's dwelling will probably have to
be rencAved during the next season..
At Fort Foint, the fog-bell was taken from its original position on a framework in front of the fort and hung on'an angle of the fort facing seaward.
Slight repairs have been made to the dwelling.
At Alcatraz some needful but inexpensive renovations AA^ere made.
At Humboldt bciy, the breakwater of logs which was constructed last year
seems to have answered the purpose of protecting the foundation of the structure, although the sand on the spit is const.:intly changing, and it is not improbable
that the breakwater may at some future time be Avashed aAvay and the stability
of the light-house endangered. In this vicAv of the case the board has under
consideration the propriety of removing this light to a point about four miles
south of the entrance to Humboldt bay, known as Table bluff. This point is
salient, with a firm and permanent foundation for a light-house, and a light
there Avould subserve the purposes of navigation better than Avhere it is now
placed; it is not so frequently enveloped in fog as the spit where the light noAv
stands.
238
REPORT OF THE SECRETARY OF THE TREASURY.
At (yape Mendocino the necessaiy examinations Avere made to select a proper
site for the light-house authorized by Congress, and upon approval of the plans
and estimates the work was commenced. The necessaiy materials were purchased, and as a means of facilitating transportation the services of the steam
tender Shubrick were called into requisition. Two small sailing vessels were in
addition chartered to carry brick, the Shubrick taking all other materials. This
cape is exposed in all directions to the* heavy swell of the ocean, rendering the
work of landing materials one of considerable difficulty, and greatly enhancing
the cost of transportation. One man was drowned in the surf Avhilst engaged in
landing brick. Most of the materials (other than brick) have been landed. It is
expected that the dwelling will be cornplet;ed by the end of November, 1867,
provided the materials can be landed.
On the 8th of September, during a fog, the steam tender Shubrick, Avhilst on
^er way from San Francisco Avith materials for the structure, went ashore about
thirty miles below Cape Mendocino, and will probably prove a total loss. The
necessaiy steps Avere promptly taken, and if any part of the vessel or machinery
can be recovered at reasonable cost it Avill be done.
At Foint Arena and Foint Reyes examinations have been made with a view
to determirie the proper sites for light-houses authorized by Congress, and no time
will be lost in securing the establishment of proper lights at the earliest practicable day. The exorbitant price asked by the owners of Point Reyes for a site
there has delayed operations at that point for several years.
An examination has also been made of the reef of rocks off Cape Blanco, and
also of Cape Blanco itself, with view of selecting a site for the proposed light
there. This inspection resulted in the selection of the station on the main land,
and the title papers are now in the hands of the Attorney General for examination. No time will be lost in the commencement and prosecution, of this important work.
A careful reconnoissance of the coast between Santa Cruz and San Francisco has
been made, for the purpose of determining upon sites for light-houses. Amongst
those found to be of the greatest importance was Foint Ano Nuevo, where a lighthouse of the first order is required, and the necessaiy estimate therefor is hercAvith
submitted.
Efforts are now being made to procure title to the site selected for a light-house
at Santa Cruz, which Avork has been authorized by Congress, and will be proceeded with as soon as the title to the site is complete.
i
Fog-signals,
"
Considerable complaint has been made of the fog-signals at the entrance of
San Francisco bay. These signals are bells at Fort Point and Point Bonita.
The bell at the latter place is thought to be placed too high above the sea, and
for that reason cannot be heard seaAvard, the prevailing wind carrying the sound
inland. The removal of this bell to a point near the water would, from the bluff
nature of the bank, be attended with considerable difficulty and expense.
Buoyage, .
The buoyage of the district has received as careful attention as the exigencies
of the service Avould permit, but in the discharge of this duty the inspector has
been Avithout the services of the steamer Shubrick, which at the date of the
last annual report was in the service of the United States revenue marine as a
cutter. >
She" was turned over to the Light-house Board in Januaiy, 1867, biit in a
condition requiring immediate and expensive repairs..
Temporaiy expedients in the Avay of repair were resorted to in order that
REPORT OF THE SECRETARY OF THE TREASURY.
239
certain pressing engineering works might be accomplished, deferring uritil their
completion the thorough repairs required by the vessel.
It has been above stated that Avhilst on this engineer duty she was wrecked.
The inspector has thus been during the year, and is now, without the services of
a tender.
T H I R T E E N T H DISTRICT..
The thirteenth district embraces the Pacific coast, north of the 41st parallel
of latitude.
There are in this district nine light-houses and lighted beacons.
The short length of time which has elapsed since the creation of this district
will account for the fcAv remarks to be made in reference thereto.
The several light-houses embraced Avithin its limits are reported to be jn a
satisfactory condition.
Crescent C^^;?/.—Keeper's dwelling reshingled; several new rafters put in
roof; floor timbers repaired; Avood shed built.
Cape Gregory.—Tramway, which was partially washed away last winter,
has been repaired.
Ccqye .Hancock.—A revetment to protect the foundation of the tower hasbeen
built and boat-house provided. The dwelling house at this station is deemed too
small and inconvenient for the purposes of a.first-order light. The cellar
puring last winter Avas nearly half full of water from tide and drainage. It is
proposed to fill up the cellar and provide other accommodat;ions for storage.
Shoahvater bay.—Some small repairs needed at this station were made. It
is proposed next season to reshingle the keeper's dwelling and to construct a
strong fence or bulkhead around the structure, as a means of securing the
foundation.
'
The alleged inutility of this light has been brought to the notioe of the board,
and its discontinuance recommended, but the inspector of the district in a recent
letter reports that the commerce using that light has somcAvhat increased during
the past year, and promises to still further increase hereafter. P^'or this reason
the board will not at present propose the extinction of this light.
Buoyage.
The inspector reports that the buoyage of Gray's harbor and Columbia
river, which had not received for some years past that attention which their importance required by reason of the difficulty of having these aids suitably
attended within the means appropriated, is UOAV in a state of efficiency. The
duty of attending buoys in this locality is one of unusual difficulty in consequence of the shifting nature of the channels, but every efibrt Avill be made to
place them as promptly as the alterations df channels can be ascertained.
All of which is respectfully submitted.
W. B. SHUBRICK,
Rear-Admiral and Chairman.
ANDREAV A . HARAVOOD, Naval Secretary.
0 . M. PoE, Engineer Secretary.
Hon. HUGH MCCULLOCH, Secretary of the Treasury.
240
REPORT OF T H E SECRETARY OF THE
TREASURY.'
FIRST ANNUAL REPORT OF THE DIRECTOR OF THE BUREAU
OF STATISTICS.
Sketch of progress and organization of Bureau.—Early deraand for statistics in the United
States.—Shipping and Foreign Commerce; laAV of 1820.—Coastwise Commerce; law of
1856.—These the only general provisions for Commerce and Navigation statistics until
1866.—Social and vital statistics.—Fiscal and other operations of Government.—Commerce of other nations.—Immigration.— Principal provisions of laAv on these subjects.—
General belief in bad condition of Commerce and Navigation statistics.—Description of
same.—Creation of Bureau.—Reforms instituted.—Results.—Tables compiled by Bureau.—
Internal organization.—Clerical tenure of office.—Preparations for Census of 1870.—Statistical training.—Census of 1866.—Rates of Wages.—Cotton Crop.—Internationalexcbanges.—
List of Foreign Bureaus.-—Library.—Cabinet of Commercial Samples.—Numbering of Vessels.'—International Statistical Congress of 1867.—Commerce of 1867.
B U R E A U O F S T A T I S T I C S , Novemher 14,
1867.
S I R : I n presenting to you the F i r s t * Annual Report, Avhich has been prepared
in compliance Avith the act of J u l y 28, 1866, I have deemed it advisable, as an
introduction to a continuous series of similar documents, to commence Avith a
brief sketch of the progress and changes t h r o u g h Avhich the Statistical Bureau
has reached its present condition. W i t h a view, a-so, of rendering this report
as complete and useful as possible, an explanation is furnished of the internal
organization of the bureau, and the duties that devolve upon its various members ; explanations which once given will not be needed again.
T h e desire for statistical inforraation by the government ol' the United States
is as old as the Constitution itself, which. Article I, section 2, clause 3, in regulating representation and taxation, made provision for future decennial censuses
of the population.
Statistics of the shipping and foreign commerce of t h e country were first
directed to be obtained and compiled b y the law of F^ebruaiy 10, 1820, Avhich,
except to the extent that it has been superseded b y that of J u l y 28, 1866, still
remains in force. I t provided for import, export, and navigation accounts, but
made provision, in regard to the exports, for the filing of manifests by the shippers of the merchandise exported, only Avhen the sarne Avas exported in ** vessels,"
thus rendering it extremely difficult, if not impossible, to obtain accurate statistics of exports, b y railway or other laud vehicles. Until the passage of the act
of J u l y 28, 1866, this, with the exception of the act of May 14, 1856, requiring
the Secretaiy of the T r e a s u r y to prepare statistics of our coastwise commerce,
was the only general provision of law relative to statistics of the commerce and
navigation of the United States.
Social, and vital statistics Avere amply provided for in the census l a w s ; t h e
fiscal .and other operations of government capable of quantitative illustration
were required to be tabulated in the reports of the various executive departments ; and accounts of the population, commerce, and industry of foreign countries Avere demanded b y the acts of August 16, 1842, and A u g u s t 18, 1856,
. which provided for periodical reports from our consuls abroad, and created a
bureau in the State D e p a r t m e n t whose provdnce it Avas to compile, collate, and
publish them.. Finally, b y the act of J u l y 4, 1864, another bureau Avas established in the same department, part of Avhose function it was to periodically set
forth the number and condition of persons immigrating to this country from
abroad. T h u s the laws made provision, not only for the statistics of our own
countiy, b u t likewise for those of all other countries, and o f t h e movement of population and c6mmodities between.
^. The Annual Report (Commerce and Navigation) oflSee, though prepared for publication
under tbe Director's supervision, and signed by him, was, in point of fact, compiled under
the direction of the Register of the Treasury.
REPORT OF THE SECRETARY OF THE TREASURY.
241
Arranged in tabular form, the following were among the principal existing provisions of law on the subject:
Statistics.
Public lands..
N a v y Register
Array-Register
Coinage, deposits of bullion, mint operations,
and statements of foreign coins and equivalent values.
Patea.ts .'
Poreign<,commercial systems:
Vital statistics
•.
Public Revenue, expenditures, and debt
Nautical statistics
PopiilaUon, dwellings, value of real estate,
occupation, births, marriages, school at^tendance, illiteracy, deaf, dumb, blind,
insane, idiotic, &c.; improved and unimproved farms, and cash value of each k i n d ;
farming implements, live stock, and value ;
slaughtered animals ; crops ; home-made
m a n u f a c t u r e s ; industries and manufactures to the value of $500 a year and upw a r d s ; value of real and personal estate
other than agricultural; taxes. State, municipal, and other; schools and colleges;
libraries; n e w s p a p e r s ; seasons and harvests; p a u p e r s ; criminals; w a g e s ; religious worship; deaths.
Steam navigation, casualties of, &c
Periodicity of return.
H o w often to
be publislied.
By o r under wliom to
be prepared.
A t any time,
and annually.
Annually
. . . do
. . . do
Commissioner of L a n d
Office.
Secretary of the Navy.
Secretary of W a r .
Director of the Mint.
Commiss'er of P a t e n t s .
Secretary of State.
Bureau of Medicine and
Surgery.
Secretary of the T r e a s Monthly and quar- Monthly and a
ury.
terly.
nually.
Superintendent of NauAnnually
tical Alma'nac.
J u n e 1, 1850, and Decennial cen- Secretary of the Interior.
decennially there
sus.
after.
. do.
. do.
. do.
Annually.
Comraercial relations
-.
Foreign prices current
United States Ofiicial Register, (Blue B o o k ) .
Biennially .
Agriculture
State, industrial, and economical statistics.
Annually..
. . . do
T a x e s from manufactures, productions,
slaughtered animals, receipts, sales, licenses, incomes, legacies, and successions;
articles of luxury, b a n k circulation and
deposits; passports, penalties, insurance
companies, railroads, canals, and turnpikes ; salaries of government officers, and
stamps.
Immigration
Taxation, trade, industry, and commerce
Mining, intercommunication, and mining
population.
Imports, exports, in transit, indirect trade,
warehousing, home con^sumption, carrying
trade, shipping, manufactures,* source of
r a w materials, * transportation,* wages,*
trade,* and industry.*
. do.
President of Board of
Supervising Inspect' ors of Steamboats.
Secretary of State.
United States Consuls.
Secretary of the Interior.
Com'r of Agriculture.
Agricul. colleges, benefited by act J u l y 2,1862.
Commissioner of Internal Revenue.
Com'r of Immigration.'
Special Commissioner
of the Revenue.
Secretary of the Treasury.
W e e k l y , monthly, Monthly and an Register ofthe T r e a s u r y .
quarterly, and annually.
nually.
Annually.
* These were added w h e n the B u r e a u of Statistics was formed; b u t no provision of l a w w a s made for their
rendition.
Nothing more seemed requisite; and yet it was painfully evident that, at least
so far as regards the. commerce and naAdgation tables, instead of being relied
upon as authority in such matters, our official reports, though distributed gratuitously, and in large numbers, were but rarely quoted, except to be confuted
by the less pretentious, but obviously more correct, statistics of boards of trade,
chambers of commerce, and other local organizations.
'" One of the greatest difficulties encountered from the outset has been to ob- "
tain exact and comprehensive information, and the commission, as the result of
their experience, feel warranted in asserting that no full and reliable statistics
"
16 T
242
REPORT OF THE SECRETARY OF THE TREASURY.
concerning a n y branch of trade or i n d u s t i y in the IJnited States, with possibly
a fcAv exceptions, are UOAV, or have ever been, available.
" T h e census of. 1860, only made available for detailed reference some four
or five years after its enumeration, has bisen to the commission of b u t little service. N o r do the statistics Avhich h a v e been furnished frona time to time b y
the T r e a s u i y D e p a r t m e n t afford the knoAvledge of those facts which are so
essential as a groundAvork for the labors of the commission."
^
T h i s extract, quoted from the Report of t h e R e v e n u e Commission of 1 8 6 5 - ' 6 6 ,
was folloAved b y examples of inaccurate returns, Avhose absurd character alone
mitigated the force of the condemnation that followed. T h e various commercial
organizations of the country and t h e press united in deploring the state of affairs
t h u s e x p o s e d ; and a universal desire, repeated for half a century in vain;* b u t
noAV forced upon t h e attention of Congress t h r o u g h t h e immediate and prac^ " It may not be improper in this connection to express the opinion that the establishment
of a permanent bureau of statistics Avould prove of inestimable advantage to the country.
Such a bureau is maintained by every enlightened government of Europe, and the want of
one here has been seriously felt by Congress and the people. Such a bureau has been frequently recommended by Presidents and heads of departments. Eighteen years since the
subject was referred to a select committee of the House of Representatives, Avhich made an
able report, from Avhich the folloAving extracts axe made :
" ' The importance of statistical knowledge is proved by the circumstance that scarcely
any civilized government exists in the world Avhere a department or bureau has not been
established for the purpose of collecting, recording, and arranging statistical facts, a,nd for
the dissemination of correct information upon the fiscal, commercial, agricultural, and manufacturing interests of the- respective countries Avherein such institutions are established.
England, France, Austria, Prussia, Russia, SAveden, Belgium,&c., and several of the smaller
powers of Germany and Italy, have, in some shape or other, and under various designations,
long possessed the advantages of correct official information upon their several national statistics.
" ' Correct and extensive statistical information is no less necessary to the mass of the people, in order that they may desire, appreciate, and understand correct legislation, than it is
for the legislator to enable him to comprehend and to promote the best interests of his constitu'ents. The Avant of such a bureau, or rather the Avant of the information which it would
be the means of collecting and disseminating, has long been felt and acknoAvledged, and by
none more'than by those niembers ofthe nationa.1 legislature Avho have been anxious to legislate correctly and impartially, and thereby best advance the true interests of the nation. In
many cases the information which has been necessary, OAving to the want of a systematic and
regular arrangement- of materials, cannot be procured bnt after very great delay; and, in
some cases, no diligence or exertion of the department upon Avhich the call has been made
can furnish the necessary replies. There are noAv calls on some of the departments remaining unansAvered Avhich Avere made <z«(j years ago; and such is the quantity of. extra labor
thrown upon the departments by these calls for information that, in one office, the number
of extra cterlis employed is greater than that of the regular clerks of the department.
" ' Such a bureau Avould .furnish correct information respecting the commercial, the financial, the navigating and shipping, the mannfacturing, and the agricultural interests of the
country ; a digested'body of facts relatiA'e to the revenue, the custom-house, the post office,
the land office, and the Indian department; correct statements respecting the population, the
expenses and details of the army and naA^y, the progress of internal improvements, the state
of banks and other institutions, and of monetary affairs and exchanges ; and, in short, a
regular, connected, and methodized arr^^ngement of every subject to Avhich facts and figures
bear any relation, and which are in any Avay connected Avith the history, the progress, and
the condition of the nation at large, and those of the various States and Territories. And
here it may be remarked, that, by a full and complete arrangement'of the prices of stocks,
the rates of exchanges, the quantity of unemployed capital, as exhibited by the amount of
deposits in banks and other variations in the money market, the best opportunities for the
execution of government financial operations would be ascertained, and the public interest
materially prompted.
" ' The duties of the bureau would extend to the arrangement, condensation, and elucidation of the statistics of foreign nations, and to all the various branches of international commercial intercourse, materials for Avhich are daily accuinulating, especially from consuls and
other pnblic agents abroad.'
" T h e labors of a statistical bureau Avould most essentially contribute to the increase of
sound knoAvledge npon all subjects connected Avith national and international aff^,irs among
the people." The theories, often conflicting, of political economists would give place to the
REPORT OF THE SECRETARY OF THE TREASURY.
243
tical needs of the government, was at length gratified by the creation of this
bureau by the act approved J u l y 28, 1866, chap. 298, entitled. " An Act to
protect the revenue, and for other purposes."
It was not until the 5th of September following that a presiding officer was
appointed.' Tne revision of the voluminous tables, then but lately transferred
to the care of the director, of the bureau by the Register of the Treasury ; the
preparation of a special report on ship-building; and the compilation of a multitude of statistical tables, which were vigorously called for on all sides—at once
attesting the essentiality and value of the organization, and the desire of legislators, functionaries, and public for information—afforded no opportunity for studying and remedying the defects of the then prevailing system until after the adjournment of Congress.
This CA^ent occurred on the SOth of March. On the Sth of May following, in
a communication submitting a comprehensive plan of statistics for your consideration, I took occasion to remark that it was " difficult to successfully represent
the confusion into which the business had fallen, and from vfhicli," I added, " i t
would take some time yet to emerge."
Numerous statistical tables had been called for both by laAv and regulation.
Of these, but fcAv—the import, export, re-export, indirect trade, and shipping
tables—were regularly compiled and published; and these fcAv were faulty,
though to what extent faulty was not known, even by those who compiled them.
A careful scrutiny has resulted in the discovery that in the imports were included the product of our fisheries, the guano brought from islands covered, by
our flag, and by law especially directed to be regarded as forming part of the
coasting trade; and even a portion of the products of the State of Maine^as
though the same had been received from foreign countries and were so many
national purchases to be paid for with an export of money, credit, or trade. The
practical results of experience, the sober truths of figures, and the unerring demonstrations
of facts.
" The true interests of the. people of the country, as a people one and indivisible, would be
perceived and understood. Knowledge of. the most important kind would be given to the
community ; additional power, the result of knowledge,, be placed in the hands of the legis
latnre; the Avelfare of the country advanced by its interests being better understood; and
•legislation would be consistent and ouAvard, uniformly conducing to individual happiness
aud national honor and prosperity. It is hoped that nations Avili no longer seek to conquer
by war or physical force, but by an honorable rivalry in the cultivation of the arts of peace,
of commerce, of agriculture, of manufactures, and of science. Practical and useful information must be famished to our people, to enable them to coo-ipete Avith other nations in their
laudable career. The object of this bureau would be to fhrnish this infornrntion, and thus
place the materials for sound thought, aud the foundatiou for correct action, within the grasp
of every American citizen. The Committee above referred to closed their report Avith these
Avords:
" ' Itis, therefore, respectfully submitted that tlie establishment of a statistical h'ureau would
be a measure highly advantageous to the public interests, one of very easy and ready practicability, and productive of not only a saving of time and Udwr, but an afjsoiute diminution of
the annual expenses of tlie general government.''
" No words of mine could add force to such representations, which are doubly applicable in
the present condition of the country.
" It may not inappropriately be added that the census has become so cumbersome on account of the A^ast area embraced within its operations, and the increasing numbers of population, and enlargement of our material interests, that its successful management demands
administrative talent only to be acquired by experience, and must require most of the years
of a decade for its completion. With the facilities this office possesses, it would add' but
little comparatively to its labors to prepare an annual report on population, agriculture, manufactures, commerce, internal improvements, &c., &c., while its permanent establishment'
Avould insure the maintenance of a A'-aluable repository of statistical information important to
the legislator and statesman. In my opinion, a pe.rrnanent bureau of statistics, having charge
• of the census, would add but little to the expenses of the governraent, as its effect would be
to obviate* the necessity of employing the vast clerical force now requisite because of. their
inexperience, and for the reason that the great statistical facts of the country are collected
by the census but once in ten yaSLVS.^^—t^reliminary lieport on the Census.
244
XVI REPORT OF THE SECRETARY OF THE TREASURY.
entire transit and trans-shipment trade was likewise thrown into the import
tables sometimes counterbalanced b y appropriate entries in the exports, but
more often not.
T h e domestic exports were largely understated. Overland exports to Canada were but partially given. Domestic manufactures were included in the
table of foreign re-exports. Sales of vessels to foreigners were entirely omitted ;
and defective statements—defective to the extent of millions of dollars—incorporated into the accounts, without comparison with the commercial records of
outward manifests, nor with foreign tables of imports.
T h e tonnage returns were swelled with thousands of ghostly ships—ships that
had gone to the bottom years ago. Newport swelled her coastwise movements with
the daily arrivals and departures of the Sound steamers ;* and, at some of the
border districts, every time a ferry-boat entered and left a slip, her tonnage,
against a standing regulation of the department, found its way into the account
of the foreign entrances and clearances.
Worse than all, the tables were not even consistently w r o n g ; for while some
of the returns contained these serious errors, others did n o t ; and, as no distinction between them was known at the time, it is now too late to set the matter right
without very costly researches. I t will hardly be credited, but is nevertheless
true, that no complete list of the existing customs districts was in the possession
of the division charged with the preparation of these tables. No distinction was
made between districts that had reported no transactions and those that had
failed to report whether they had had transactions or n o t ; no comparisons were
instituted between the official returns and others; and no correct blanksf nor
modern book of instructions to be found anywhere.
Of the statistical tables demanded either b y law or regulation, and not regularly compiled or published, one—the table of goods remaining in warehouse,
ordered in act of August 6 , 1 8 4 6 — h a d been co'mpiled and published for two consecutive years, 1S47 and 1848. I t was taken up again in 1855, but framed to
furnish no details of articles, and was only obtained from a few leading customs
districts. Some of the other tables had been abandoned, yet never formally
countermanded. A few of the districts, therefore, continued to send them i n ;
and they were received b y the commerce and navigation division, where they
found their w a y into some obscure corner, neglected and regarded as valueless.
Some—for example, the home consumption and impost table, ordered by Secretary Fessenden by letter of instructions dated October 21, 1864, had, actually
been forgotten, and the fact that the regulations demanded their rendition was
only discovered last spring, and by a personal search among the files of the old
division. This table is now one of the most important in the possession of the
bureau.
On the other hand, the custom-houses were given to the strangest errors—errors, too, for which the commerce and navigation division of the Register's office
was in no way responsible. T h e collector of Pembina | reported that he had
erroneously returned imports for exports, because he had a felon on his finder.
Mobile included a million and a half of coastwise shipments in its exports. New
York returned large importations of mother-of-pearl shells under the heading of
" Specimens of natural history," and the collector of Burlington declared that
the past returns from his office had been " mere guess-work." A s for attempting to portray the chronic confusion of arrangement and arithmetical inaccuracy
that, with little or no exception, distinguished all the returns, it were useless.
Those which resulted most seriously are noticed under the specific heads of
Imports, Exports, Warehouse, Imposts, Shipping, &c.
* Letter of collector, dated October 6, 1867.
t Quantities of expensive blanks, printed prior to the creation of this bureau, have been
delivered to the superintendent of the treasury building as waste-paper. They were so faulty
as to be entirely useless.
I Letter of collector, dated August 10, 1867.
REPORT OF THE SECRETARY OF THE TREASURY.
245
After ascertaining as near as possible the true condition of affairs, I set about
remedying them. The course taken Avas to break up the system of too great
division of labor into which the division (now the bureau) had fallen; to create
an improved organization of the force employed; to adopt a complete set of
tables from among the many warranted by law and regulation; to draAV up and
print detailed instructions, and improved tabular forms, and supply them to the
custom-houses, not for samples, as before, but in sufficient quantity for use; and
to inform those connected with the business, both in the bureau and at the custom-houses, by means of printed letters, forms, and instructions, of all that was
to be done.
I felt confident that clear and comprehensive instructions concerning what
was required, and what not, would prove one of the most effectual means of
all; and in this I have not been disappointed. All the returns are now received
from all the districts, and, with but fcAV exceptions, in fair time. As near as may
be, in the first year of such numerous and radical changes, they each contain what
they should contain, all of it, but nothing more; and they collectively embrace
all the information (except the coasting trade returns, to compile Avhich Avould
demand considerable addition to the force at present employed) capable of being
furnished by the custom-houses.
It remains to provide for a system of actual valuations, to improve upon the
present forms of entry, to introduce a better classification of commodities, and to
make good the defect mentioned in the law of February 10, 1820, respecting
export manifests. Our custom house statistics will then rank with those of
any other countiy in the world.
The director Avould have wished at the outset to take the accounts -rendered
by the various offices of the government, and *' digest and arrange " them for the
use of the executive departments, and the houses of' Congress, and also to
obtain and publish statistics of manufactures, mines, and the other important
industrial interests of our country; but, for some time yet, this will be impracticable. The law provides neither mode nor means for the director to obtain
any original statistics, except those of foreign commerce. This as to one point;
as to to the other: to collate and arrange statistics requires officers and clerks
qualified in each special branch of knowledge. Such persons are not easily
found; and a single effort convinced me of the hopelessness of creditably
accomplishing tasks of this general character without trained aid. The law
made the compilation of the statistics of commerce and navigation the especial
duty of the director, and this of itself Avas so heavy a task, that it occupied
all the clerical force which the department could well assign for this purpose There w^eve thirty-one male, and fifteen female clerks employed in this
bureau on the SOth of September last. To attempt a systematic collation and
digest of the publications of the other offices of the government, with so slight
a force as this, was out of the question,
o
There was still another reason why such an attempt was rendered impossible.
I allude to the condition into which the commerce and navigation tables had
fallen. Above all things it seemed necessary to get these right before attempting anything else; and accordingly my efforts were mainly addressed to the
technical management and arrangement of these important accounts. As yet no
attempt has been made to correct the errors in the statistics of past years, nor
to incorporate in them the foreign transactions that occurred in the hloekaded
States during the war, and which as yet have^been entirely overlooked. The
'footings of 1863 are still uiibalanced; and many other accounts remain disfigured by important alterations, omissions, and errors, which were made during
a period when.the Register's time was engrossed by the more pressing duties incidental to the issue of government bonds and currency.
246
REPORT OF -THE SECRETARY OF THE TREASURY.
. The regular tables specifically enjoined in the acts relating to this bureau are
as follows;
No. of
No. of
tables,
tables.
Imports, quarterly
4 Domestic exports, monthly
1
Imports, monthly
1 Fisheries, quarterly
1
Indirect trade, quarterly
2 Warehouse, monthly
1
In transit and trans-shipment trade,
List of vessels, annually
1
quarterly
2 Footings and districts of quarterly
Navigation, quarterly
4
tables
•
12
Navigation, monthly
1 Manufactures, annually...... 1
Foreign re-exports, quarterly» —
4
Foreign re-exports, monthly
1
Total
40
Domestic exports,, quarterly
4
In addition to these, there are compiled iu the bureau the following:
No. of
tables
Liquidations, quarterly
2
Navigation, quarterly
3
Immigration, quarterly
4
Deaths of immigrant passengers,
quarterly
2
Home consumption and imposts,
quarterly
".
2
Fisheries, quarterly
1
Guano, quarterly
1
Produce of Maine, via New Brunswick, quarterly
1
Interoceanic, quarterly
6
New York weekly custom-house
reports for the press^
1
Footings and districts of warehouse
tables, monthly
9
No. of
tables.
Population, annually
1
1
Number of tax-payers, annually.. 1
Railroads, annually
1
Prices of wages, annually
1
Cotton crop, annually.
Transfers of real estate, annually.
State of credit, annually
Rates of interest, annually
Sales of vessels to foreigners,
quarterly
Education, annually
Manufactures, annually
4
Total.
46
In all, some eighty odd tables, most of them occupying from one to twelve imperial
volumes each, beside the reports of foreign consuls and digests of foreign tariffs
published in the monthly reports of the bureau, and the innumerable sheet tables
prepared from time to time for the departments, members.of Congress, and others.
The internal organization of the bureau is as folloAvs:
No. of clerks,
Sept. 30, 1867.
Males. Females.
CD \
CFirst division: Compilation—Foreign commodities
.,
i -r^ \ Second division: Compilation—Domestic commodities
'.....
j
^
I
Third
division:
Compilation—Navigation
and
immigration.......
O o
1^ Unattached: Compilation—Miscellaneous tables
Fourth division: Preparation and revision
Fifth division: Publication and library
Director's office: Supervision,files,and mails.--^-
.9
6
4
1
4
5°
2
31
5
2
8
14
A division devoted to manufactures has since heen created. The organization, though only formally adopted a few months since, has proved very
effective in iritroducing harmony and precision in the work. The regular
records are kept in the compiling divisions, and the unattached clerks are
employed on miscellaneous and temporaiy business, compiHng sheet tables,
&c. The entire product of these divisions, Avhen finished, is submitted to the
REPORT OF THE SECRETARY OF THE TREASURY.
247
revision of the fourth division, and, after passing the director's scrutiny, is
handed to the fifth division for publication. The clerks are employed interchangeably, noAv.in one division, now in another, and in this manner are afforded
opportunities to become interested in and to learn the whole range of the business. Formerly this was not the case. Division of labor AA^as carried to such
an extent that, Avhile each clerk was conversant Avith his particular account, he
possessed no familiarity with any of the others. Under such a system no
careful comparison of accounts Avas possible, and the whole work was contradictory ; nothing agreed, and nobody was to blame for it.
Table exhibiting the discrepancies in the accounts of the commerce and navigation division as published in the finance reports and in the repjorts on commerce and navigation, issued in 1861 and since.
0
I M P O R T S . — S u m s in dollars, OOOOOs omitted.
Various authorities.
1861.
1862.
Finance renort of 1861
334 3
Commerce and navigation report of 1861
•335.6
*335. 6
Manuscript footing's of 1861 ..
335.6
Finance report of 1862 .--....
Commerce and naA'^igation report of 1862
..
Manuscript footing's of 1862, vol. 1, p. 58
Finance report of 1863'''
.. .
•350.7
Commerce and navigation report of 1863
335.6
Manuscript footings of 1863, vol. 1, p. 76
352.0
Finance report of 1864
"
Commerce and naA'^igation report of 1864
Manuscript footings of 1864, vol. 1, p. 78
Finance report of 1865
286.5
Commerce and navigation report of 1865
Manuscrint footino's of 1865 vol. 1. n. 56
1864.
1863.
1865.
'
205.8
205.7
275. 3
205.8
205.7
205. 8
275.3
252.1
252.9
252.9
252. 1 '"328.'5'
329.5
329.5
,
252.9
329.5 234. 3
234. 4
248 5
.
* See foot notes on pp. 271, 273, and 278 of Fin. Rep., 1863.
The sums quoted from the manuscript tables are as they stood in ink on the
14th November, 1867. The pages are so disfigured with pencil and scratcher
that to determine the total sum is a matter of difficulty, and in some cases the
Yexj last additions are so plainly incorrect that it is puzzling whether to quote
the total as it stands, or as it obviously should stand. The former, however,
has been the alternative adopted. The authorities are quoted in order, as follows : First, the finance report, which is published each year before the tables
are "balanced;" next the commerce and navigation report, which is published
when the tables are completed; and lastly, the tables themselves, to which are
sometimes added returns received too late for publication in the annual reports.
It will be noticed, that after being variously stated during the period 1861-'64
at from three hundred and thirty-four to three hundred and fifty-two millions,
the imports of 1861, are stated in 1865, at two hundred and eighty-six millions,
The imports of 1862, stated in ^Ye different authorities at two hundred and
^Ye millions, are stated in two others at tAVO hundred and seventy-five millions.
The imports of 1863 are variously stated as betAveen two hundred and fifty-two
millions one hundred thousand and two hund/ed and fifty-two millions nine
hundred thousand; in those of 1864, there is a million difference, and in those of
1865 over fourteen millions.
I forbear to allude any further to these discrepanc^'es. Yet, large as they are,
they dwindle to. insignificance when compared with the discrepancies in the
export accounts.. In these the differences amount to much larger sums. The
finance report of 1863, for exaniple, states the exports of 1861 at three hun
248
REPORT OF THE SECRETARY OF THE TREASURY.
dred and eighty-nine millions; while the finance report of 1865 states them at
but tAVO hundred and twenty-eight millions, a difference of one hundred and
sixty-one millions. The discrepancies in the exports of 1863 amount to eighteen
millions, and in those of 1864 to forty millions.
Table exhibiting the discrepancies in the accounts ofthe commerce and navigation
division, as published in the finance reports and in the reports on commerce
and navigation, issued in 1861 and since.
DOMESTIC EXPORTS.—Sums in dollars, OOOOOs omitted.
Various authorities.
Finance report of 1861
Commerce and navigation report of 186-1
Manuscrint footine^s of 1861
Finance renort of 1862
Commerce and navigation report of 1862
Manuscript footings of 1862, vol. 4, p. 1 2 . . . .
Finance report of 1863
Commerce and navigation report of 1863
Manuscript footings of 1863, vol. 4, p. 12
Finance report of 1864
Commerce and navigation report of 1864
Manuscript footings of 1864, vol. 1, p. 24
Finance report of lb65
Commerce and naAdgation report of 1865
Manuscript footings of 1865, p. 24
1661.
227.9
2-28.6
228.7
228. 6
1862.
1863.
1864.
1865.
"
•
389.7
212.9
213. 0
21:3.0
212.9
389.7
213.0
305. 8
305. 8
305.8
324. 0
228.6
213.0
305.8
320.2
320.0
317.7
281.8
306.3
306.3
323.7
All this is now changed. Each division consists of several classes and grades
of functionaries, with a rising scale of duties and remuneration. As far as possible advancement is made to depend upon the talent, fitness, and industiy of
the individual; and fcAv Avho have exhibited these qualities have failed to receive it. At the same time I have never hesitated, however unpleasant the task,
to dispense with the services of those persons, who, though perhaps sufficiently
well adapted for other duties, proved on trial to be ill-fitted for those of statisticians ; to be wanting in patience, exactness, general reading, or some other
essential qualification. With this system of organization each person,may look
to reaching in the course of time the highest position in his special branch of
the public service, with a certainty and rapidity as exactly proportioned to his
merits and experience as the nature of the case and the fallibihty of human
judgment will .allow, subject, of course, to such mutations of office as are common
to our government.
In reference to this, however, I cannot refrain from observing that statistical
work is of so technical a nature, and for correctness depends so much upon experience, that the government cannot fail to suffer by change of such officers.
The tenure of their office should therefore be as certain as it can be made, so
that they may come to regard their occupation as a permanent profession, and
not merely a make-shift for the time. Without this it is vain to look for earnest
and intelligent co-operation.
In connection with the subject of organization and statistical training, I may
state that, with the view to ^ascertain and demonstrate the fitness of this
bureau to take the decennial census, and at the same time to gradually train
our Avidely diffused organization of tax officers eventually to perform this duty,
and incidentally to furnish the bureau with certain statistics called for in the law
• organizing it, (but for the rendition of Avhicli no provision of laAv was made,) I
have set on foot a regular series of inquiries addressed to assessors and assistant
249
REPORT OF THE SECRETARY OF THE TREASURY.
assessors througbout the country, and take great pleasure, in announcing that
the effort has met with complete success. Through the" co-operation of these
officers, always rendered cheerfully and promptly, a census of the entire countiy
was obtained in November, 1866 ; the price of wages in fifty-four different occupations, and in over three thousand localities, ascertained; and during the past
summer an estimate prepared of the current cotton crop.
The census exhibited the following approximate.results :
Census of the United States, 1860-66.
.d
'of •
«0
CO
00
^
d«g —
on
to
isti
d O
O c6CO
• ^ fl '-^
c6 •?! OJ
'-S CO c3
•^ fl - ^
'^d S fcD
9.'^ ^
&2 ^
^S ^^ ^^
o <v °
PkP^
P^PH
Six New England States*.---... . Five Middle States!
Thirteen Southern Statest
Thirteeen Western and Pacific States^
Nine Territories!!
Total United States
..
c3
©
'-*
d
72
o
o
fl
*c3
"O
3,135,283
8,258,150
10,259,017
9,533, 053
259,577
3,440,881
9,221,225
9, 568,709
11,869,440
405,627
g
305,598
g
963,075
I -690,308
g 2, 336, 387
g
146,050
31,445,080
34,505,882
g 3, 060,802
* Maine, New Hampshire, Vermont, Massachusetts, Rhode Island, and Connecticut.
t NeAV York, New Jersey, Pennsylvania, Delaware, and Maryland.
t Virginia, West Virginia, North Carolina, South Carolina, Georgia, Alahama, Florida,
Mississippi, Louisiana, Texas, Arkansas, Kentucky, and Tennessee.
$ Ohio, Indiana, Illinois, Michigan, Wisconsin, Minnesota, loAva, Missouri, Kansas,
Nebraska, Nevada, California, and Oregon.
II Arizona, Colorado, Dakota, Idaho, Montana, New Mexico, Utah, Washington, and District of Columbia.
It awaits collation, and cannot, therefore, be given for the present in greater
detail, nor with more precision. A portion of the wages table was printed in the
February" number (No. 3) of the monthly reports of the director. The remainder is so voluminous that it cannot at present be collated and prepared for
publication.
The cotton crop table exhibited the following results :
Number of States growing
cotton.
13, and 1 Territory.
No. of internal rev. No. of acres sown in Estimated yield,
cotton, 1867.
divisions reported.
bales of 400 pounds.
526
.5,489,525
1,917,385
Upon the precise correctness of these returns I am not at present prepared to
express an opinion.
When it is remembered, however, what an extensive area they cover, how
numerous their sources, and how comparatively reliable their results, even upon a
first trial, it appears evident that the next decennial census could be placed in
no better hands than those of the Treasury Department The permanent nature
of the internal revenue organization affords time ahd opportunity for the necessary statistical instruction and discipline to be given and acquired, and Avould
insure greater accuracy in the result, and entail less expense upon the countiy.
I have also inaugurated a system of international exchanges, with the statis
250
REPORT OF THE SECRETARY OF THE TREASURY.
tical bureaux of other countries. The printed publications of the bureau have
been regularly transmitted, among others, to the following officers, and in return
I have received from them statistical publications of much, interest and value.
These have been placed in the library for reference.
List of principal Statistical Bureaux in foreign countries,
A. Legoyt, chief of statisticlJl department, Paris, France.
A W. Fonblanque, statistical department, Board of Trade, London, England.
Dr. P . Maestri, director of section of statistics, Florence, Italy.
Don J . Zaragoza, president central statistical cotamission, Madrid, Spain.
Baron Quetelet, president central statistical commission, Brussels,,Belgium.
Xavier Ideuschling, chief of statistical division, Brussels, Belgium.
Max Wirth, director of bureau of statistics, Berne, Switzerland.
Dr. J . Stoessel, secretaiy of bureau of statistics, Zurich, SAvitzerland.
Dr. Engel, superintendent bureau of statistics, Berlin, Prussia.
M. Von Baumhauer, bureau of statistics, Hague, Netherlands.
Chevalier J . Glanz, acting president central statistical .commission, Vienna,
Austria.
A. Von Buschem, central statistical commission, St. Petersburg, Russia,
Dr. 0 . G. N. David, chief of bureau of statistics, Copenhagen, Denmark.
Dr. F. T. Berg, chief of central bureau of statistics, Stockholm, Sweden.
D. Gr. Varrentrapy, president of bureau of statistics, Frankfort-on-the-Main.
L. M. C. Becker, chief of bureau of statistics, Oldenburg, North Germany.
R. S. M. Bouchette, commissioner of customs, Quebec, Canada.
Josiah Boothby, government statistician, Adelaide, South Australia.
There are over forty others, besides a larger number-of auxiliary bureaux.
A like system of exchanges has been inaugurated with tfie statistical bureaux
'and executive officers of the States of this Union, and with several hundred newspapers published in various parts of the countiy, of which the most important
are kept on file in the library : finally, with the United States consuls residing
abroad, who in return furnish the bureau Avith foreign prices current, stock lists
and other commercial information, all of which are kept for reference in the
library, and the principal ones published in the monthly reports.
The library has also been inaugurated under my supervision. It contains
some 3,000 volumes, (2,957 is the exact number,) consisting entirely of sociological, politico-economical, statistical, commercial and financial Avorks, and periodicals, and official reports of our own government and others.
The statistical and politico-economical sections are very complete, and the
wbole forms a technical collection of practical value, and in constant requisition.
I t is under the efficient care of Rev. D. B. Nichols.
This library was formed by withdrawing some five hundred volumes on
statistics and political economy from the Treasury library, by gleanings.from
the attic and lumber rooms of the Treasuiy building, by exchange with and
donations from public officers at home and abroad, and by purchase; the total
expenditure having been $1,761 16. The number of books purchased was.
four hundred and twelve; donated twelve hundred and twenty-seven; treasury library, files, &c., thirteen hundred and eighteen.
Another collection, and one entirely without expense to the government, has
groAvn^up under my hands. I t consists of samples of commercial commodities,
of Avhich an excellent' collection has. been obtained from the custom-houses.
The samples are neatly put up and sealed, and labelled witb their commercial
nomenclature, tariff classification, date of importation, SAvora value, and rate of
REPORT OF THE SECRETARY OF THE TREASURY.
251
d u t y assessed. T h e y will be of great practical service in all matters relating
to classification.'''
T h e numbering of vessels, enjoined in t h e act of J u l y 28, 1866, is being
rapidly pushed forward. T h e numbers h a v e been given out and a hst of the
merchant vessels of the United States is in press. T h i s list will doubtless require considerable alteration before it is correct. I t is presumed t h a t this will
be accomplished before another year. Once correct, it will not be difficult to
k e e p it correct, and it will then form a valuable addition to our blue book literature.
A n international-statistical congress was held On the 9th of October last, at
Florence, I t a l y , an invitation to attend which was extended to the director of
this bureau, in common with the representatives of other governments. T h e
official demands upon his time were, however, of too urgent a nature to be disregarded, and the invitation was respectfully declined. T h e proceedings of the
Congress haA^e not y e t been received.
COMMERCE OF
1867.
W i t h the exception of the y e a r immediately preceding, our foreign commerce
during the twelve months which closed on the SOth of J u n e last was larger t h a n
in a n y previous year.
Specie value,
Fisca year:
1856.
1857.
J 858.
1859.
in millions o f dollars, of exports a n d net imports combined, t
Fiscal year:
1Fiscal year:
.... 609 1860
.... r50
.... 708 .1864...
.... 676 1861
.... 414
•-. .... 544 1865
.... 545 1862
846
.... 471 1866
.... 467 1867
.... 654 1863
.... 7 2 D
T h e year ended J u n e 30, 1866, it will be remembered, was that in which the
w a r closed, and t h e southern ports were reopened to commerce. The activity
of our foreign trade during t h a t period must therefore be regarded as e n t i r e l y
abnormal, and the fact t h a t during the succeeding year it Avas less, does not
prove a falling off. On t h e contrary, the commerce of t h e year 1867 Avas 178
millions larger than the annual average df the period 1 8 6 1 - ' 6 6 , inclusive, which
w a s 548 millions. T h e impetus exhibited in 1866 has been better maintained
than there was reason to expect, and the large' trade of 1867 is due most likely
to the steady growth of the country, the rapid filling up of its western lands b y
*" Great difficulties exist as regards the classification of imports in successive years, and in
the comparison, even through this short period, of the leading articles, particularly of dry
goods. The terras of the tariff acts control the schedule absolutely, and when the law opens
an indefinite heading it is impossible to preserve distinctions. Mixed fabrics of wool, cotton,
silk, aud linen, are the most imperfect as regards classification, although articles made of
any textile material capable of personal wear are almost impossible to trace. Hosiery,
shawls, gloves, caps, handkerchiefs, and all like articles, of whatever material composed,
are capable of such diversity of entry, and are, in fact, entered so diversely, as'to preclude
definite comparison through this period. It Avill be seen that large aggregates entered in
1859-'60 as cotton, silk, or woollen hosiery, disappear entirely in 1862 and 1863. The importation did not cease, or sensibly decline, but it is impossible to tell under what heads the
values may be found, except that they are in some one of the entries of fabrics of these materials not specified, or under clothing as ' articles Avorn.'
" In many cases, it should also be said, the entry as here distinguished is still deficient and
short pf the whole importation. This is the case Avith many drugs and chemicals, at some
of the custom-houses the values being placed Avith the general total of drugs or chemicals
not specified, instead of being reported iu detail."—Com. a^id Nav. Report,' 1863, p. 641.
iProcess, (1862 to 1866.)—The rnerchandise is separated from the specie; the latter is
reckoned as specie, and the former reduced to specie at the following rates: 1862, 1.016;
1863, 1.371 ; 1864, 1.564; 1865, 2.02; 1866, 1.41, and 1867, 1.41. From the imports (specie
value) are deducted the re-exports,- (the merchandise at two-thirds specie value and one-third'
currency reduced to specie,) and to the quotient is added the domestic exports, (the merchandise, all currency value, reduced to specie value.) The process for 1867 is slightly different,
as it comprehends the fact that the merchandise exports from the Pacific ports are.valued iu
specie. For details see Mc^nthly Report No. 8, of the Director of the Bureau of Statistics.
Full reliance is not to be placed on the correctness of the figures from 1856 to 1865.
252
REPORT OF THE SECRETARY OF THE TREASURY.
immigration, and the gradual adaptation of the industrial classes of the South to
the newer and wider fields of enterprise Avhicli a changed and bettered social
organization has opened to them; it being remarkable, despite the apparently
unsettled condition of affairs in that section of the countiy, that it has furnished
in value nearly seven-tenths of the entire exports of this year.
Exports of southern products from Atlantic andfrontier ports north of Baltimore
and from all Facific ports during the fiscal year ended June 30, 1867—%; 000'^
omitted.
Rice
117
Cotton
63, 415
Tobacco . . :
.....
17, 146
Naval stores
1, 436
Spirits of turpentine
.........
757
Total southern exports from northern ports, (approximate)
Exports of all products from southern Atlantic and Gulf ports, including Baltimore
,.
82, 874
245, 533
Total exports southern products during fiscal year ended June 30,
1867, currency value, (approximate)
328, 407'
Total exports domestic prpducts from the United States during fiscal
year ended June 30, 1867, currency value
, .,
$471, 608
Proportion of southern products to all domestic products exported,|69 per cent.
• These figures must not be regarded as exact, but only approximate; because
the total exports from the southern Atlantic and Gulf ports, including Baltimore,
include more or less of northern products, which cannot be distinguished from
the rest without considerable labor. Cotton still maintains its ascendency as an
export staple. If our commerce and navigation tables up to 1865 are to be
credited, the cotton exported during the past fiscal year, though less in quantity,
nearly equals in value that of any previous year, and indeed exceeds that of all
the years but 1859, 1860, and 1866.
. The following table exhibits the exports of cotton from the United States for
the past twelve .years:
Exports of Cotton from the United States from July 1, 1855, to June 30, 1866
inclusive, as stated in the reports of the Register of the Treasury on commerce
andj navigation, and f o r the fiscal year ended June 30, 1867, as shown by the
records of the Bureau of Statistics.
)
Pounds.
During the year ended June 30.
1656
1857
1858
1859
I860
1861
1862
1863
1864
1865
1866
1867
-
-•
-.
'
1,351,431,701
1,048,282,475
1,118,624,012
1,386,468,556
1,767,686,338
307,516,099
5,010,011
11,384,986
11,992,911
8, 894, 374
650,572,829
666,576,314
As reported in
currency.
Reduced to
gold.
°
$1,180,113
6, 652, 405
9,895,854
6,836,400
281,385,223
2J)2,911,410
$128,382,351
131,575,859
131,386,661
161,434,923
191,806,555
34,051,483
. 1,161,243
4,846,925
6, 323,229
3, 384,356
199,563,987
143,908,801
REPORT OF THE SECRETARY OF THE TREASURY.
253
I t is Avorthy of remark in this place that a comparison of values does not furnish a strictly accurate view of the relative importance in which cotton stands
as an export staple between 1867 and 1860, for the reason that prices have
considerably risen all over the world since 1860; consequently, $143,000,000,
even in gold, would not purchase quite the same amount of foreign produce as
it would have done in 1860. The rise in prices alluded to is due to a number
of causeSjthe principal of which are, the increase of production over consumption:
of the precious metals, and the cost of the civil war, and indeed of all other
wars Avhich have occurred since 1860, increasing through the agency of taxation
the cost prices of all commercial commodities. Nevertheless,- so far as tbe lastnamed cause applies to the prices of the commodities which the United States
sell or purchase, it is for the most part only to be observed as yet in the prices
of those which form the burden of our traffic with the principal commercial nations
of the world—the prices of products in remote countries, and those with Avhich
we and other leading cornmercial nations have but little trade, not having yet.
been fully affected by this influence.
In another relation, too, a comparison of prices maybe deemed objectionable;
for example, the cotton exports of 1860 were A^alued on exportation at about
eleven (11) cents a pound, and this valuation may have been fully realized on
the sale of the cotton in Europe. The cotton exports of 1867 Avere valued on
the average at 2If cents gold on exportation, and this valuation, owing to the
well known fall in cotton that occurred during the latter months of the calendar
year 1866, and the first months of 1867, may be thought not to have been realized v
on sale. This point, however, has been subjected to examination, and the result
is, that the cotton exported during the past fiscal year realized on sale in Great
Britain considerably more than the gold value at which it was exported.
The export of cotton to Great Biitain during the twelve months ended June
30, 1867, according to our accounts, was 524,320,348 pounds, valued at.
$161,021,504 currency, equalto $114,199,649 in gold, or 30-/Q- cents currency
per pound, equal to 2If cents in gold. The import of cotton into Great Britain
from the United States during the twelve months ended July 31, 1867, (a
month's difference of time is allowed for the voyage,) was, according to the
British official accounts, 524,267,520 pounds, the computed real value of which
was 6628,207,940; at $4 84 equal to S136,526,429, or 26 cents per pound.
Statement.
The quantity of raw cotton imported into Great Britain from the United States
during the twelve months ended July 31, 1867, as stated in the "Accounts
relating to Trade and NaAdgation of the United Kingdom,'' was cwt. 4,680,960;
bales of four hundred pounds each, 1,310,669 ; pounds, 524,267,520.
The computed real value of the above was c£28,207,940. This at $4 84 to
the pound sterling, equals $136,526,429, showing an average price per pound, in
gold, of 26 cents. [No distinction is made in regard to sea-island or other kinds,
nor is the declared.value given.]
According to the United States customs returns, as shown by the records of
the Bureau of Statistics, the quantity of raw cotton exported to Great Britain
from the United States during the twelve months ended June 30, 1867, was
524,320,348 pounds.* The declared value of which, on exportation, was in
* The remarkable agreement of quantity between the British accounts of cotton imports
and those of exports compiled in this bureau, during the past year, is Avorthy of attention.
British Board of Trade accounts:- Imports of cotton from the United States,
twelve months, pounds
524,267,520
United States Bureau of Statistics' accounts: Exports of cotton to Great Britain,
twelve months, pounds
524,320,348
Difference
132 bales.
DigitizedOr
forabout
FRASER
^
52,828
. '
254
REPORT OP THE SECRETARY OF THE TREASURY.
United States currency, $161,021,504—equal in gold, at the monthly rate upon
• the monthly quantities exported, $114,199,649; showing an average price per
pound in United States currency of 30.7 cents, or in.gold of 2 I f cents.
Furthermore, it s^hould not be forgotten that owing to the late depression in
the dry goods trade of this countiy, the imports of dry goods from Great Britain,
France, &c., during the same period, probably failed to realize on sale, by a
considerable difference, the prices at which they Avere valued on entry. Moreover,
the diminution of our foreign commerce since 1866 has been mainly in exports,
the imports having fallen off but one-third of the total decrease, while the exports fell two-thirds.*
t Gold values in millions of dollars.
Dom. Exports. Net imports.
1866
1867
'.
Difference...
414.1
334.4
432.2
391.5
79.7'
40.7
Combined.
846 •
726 •
120
We have therefore excellent assurances for believing that, as a people, we
have been ble"ssed with a year of great commercial prosperity—a prosperity, "too, that is the more solid because based on realized wealth, and not merely on
anticipated Avealth, as has been too often the case in former years of large trade.
The operations of the treasury have tended materially to restrain imprudent
credits; and although the bank discounts still continue to be very large, I have
been assured on excellent authority that they are mainly on.short timis, the great
bulk of them being loans on call, and the whole of them, taken together, averaging not.over from twenty-five to thirty-five days' time.
This is in marked contrast with the condition of affairs in former years. The
gratification at finding such assurance of our commercial prosperity is, however,
alloyed by the knoAvledge that, vast as our commerce remains, it is now for the
most part carried on in foreign vessels, and this, despite every effort we have
made' to produce a contrary result. This subject was alluded to at full length
in my report to you on the progress of shipbuilding in the United States, dated
November 15, 1866, and printed during the folloAving month.
Our foreign trade of 1866 and 1867, respectively, was carried as follows :
Gold values in millions of dollars, specie.
In American
Fiscal years. . vessels and
vehicles.
1866
1867
263
229.4
Per cent.
In foreign
vessels and
vehicles.
Per cent.
Tptal.
Per cent.
31
31.6
583
496.6
69 ."
68.4
846
726 *
100
100
The slight relative improvement shown is more superficial than real as to
American vessels; the carriage performed in vessels and vehicles respectively
not being distinguishable.
One feature of our foreign, trade deserves especial mention in this place. , I
* On the other hand the domestic exports for the first quarter (ended September 30, 1867)
of the fiscal year 1868, are in excess of those for the corresponding period of the previous
year, by twelve million; dollars.
255
EEPOKT OF TH:p SEC.EETAEY OF THE TEEASURY.
allude to the new route which has been inaugurated for the transmission of the
precious metals from our Pacific coast to their ultimate destination in Asia. For
several years past there has been a noticeable movement of treasure westward
from San Francisco. In 1865, during the nine months ended September 30,
this movement amounted to about six millions of dollars; in 1866 to about five
millions of dollars; while in 1867, during the corresponding period, it amounted
to over seven and a quarter millions of dollars, the principal ^increase having
occurred during the last three months of the period.
Of the total imports a large proportion are from countries other than those of
their groAvth or production. The sworn declarations of importers indicate onesixth as this proportion, but it is probably much larger. This subject is now
undergoing investigation. The folloAving is the indirect trade, as reported :
Summary ofthe indirect trade ofthe United States during the year ended June
30, 1867. Declared values, United States specie dollars, (000.?) omitted. .
Imported into the United States via the ports of—
Original countries of exportation.
Bremen. Hamburg.
England.
Prussia ."
Saxony..
Bavai'ia
Wurtemt»erg
.
. . . .
T o t a l principal countries of ZoUverein.
Switzerland
Austria
.
Total principal countries
France.
Belgium.
Not
specified.
Total.
$6, i l l
454
266
582
$3, 307
4, 462
1,148
422
$3, 656
3,669
443
77
$171
6
109
86
$623
7
44
$228
4
191
^^
$14, 098
8,605
2,202
1 182
7,414
9, 340
7,847
373
675
437
26, 088
25, 764
5,188
359
1,796
4
1
970
51
43
1
1,200
2,817
84
47
25, 863
8,009
2 Q\^
1,866
40, 524
' 10, 317
9,048
3,322
Total direct imports
1
21
^727
504
64. 444
7,889
72, 334
349,899
412 2.33
20, 733
391 500
In order that it may be included in the current volume on finance, I cannot
.venture for the pesent, to extend this report any further. For a more careful analysis and comparison of the statistics of 1867, I must therefore beg to refer you to
tbe annual report which is now being prepared for publication, and in which, under
the specific headings of imports, liquidations, home consumption, customs, warehousing, re-exports, exports in-transit trade, indirect trade, fisheries, guano trade,
foreign trade of the world, shipping and carrying trade, numbering of vessels, immigration and emigration, treatment of immigrant passengers, inter-oceanic trade
and Pacific railroad, education, manufactures, wages, cost of raw materials,
markets, &c., fuller details are furnished.
The usual comparative tables for the finance volume are respectfully submitted
herewith.
I have the honor to be, sir, very respectfully, vour obedient servant,
A L E X . DELMAR, Director,
Hon.
HUGH MCCULLOCH,
Secretary of the Treasury.
25S
REPORT OF THE SECRETARY OF THE TREASURY.
R E P O R T O F T H E COMMISSIONER OF I N T E R N A L
REYENUE.
TREASURY. DEPARTMENT, O F F I C E OF INTERNAL REVENUE,
Washington, November 30, 1867.
SIR : The internal revenue laws as amended by the act of March 1865 were
in operation without substantial change during the entire fiscal year 1866. The
tabular statements, therefore, which accompanied my last annual report, exhibited the revenue from different sources under a uniform taxation through the
entire year. The amendments of July 13, 1866, and of March 2, 1867, very
materially reduced the productive power of the la^, adding largely to the free
list and modifying the rates upon many objects of taxation. The definite and
permanent effect Avhich these and other changes have produced, cannot be stated
because of the nature of some of them, and the little time which has elapsed
• since their adoption. I shall endeavor, however, in this the sixth annual report
of this office, among other subjects, the discussion of which seems appropriate,
to present as clearly as possible the results of the present law as compared Avith
those which have preceded it, and, Avith recommendations of such changes as a
careful observation of its operations suggest, will furnish an estimate of its
/ probable productiveness for the current fiscal year. After the passage of the act
of July 1, 1862, and until the suppression of the rebellion, the legislation of Congress relating to internal revenue was substantially for its increase. Since that
time, however, the revenues from taxation have been regarded as in excess of the
current expenditures of the government and the judicious payment of its indebtedness, and recent acts have been for their reduction.
The statute of July 13, 1866, was intended to reduce the revenue about sixtyfive million dollars per annum, and from the act of March last a further annual
reduction of forty millions was expected. The receipts of the last fiscal year
were, tberefore, of course, less than those, of the year preceding, while they were
larger than were anticipated at the passage of the acts providing for the reduction.
From the accounts kept in this office as required by law, I herewith transmit
tabular statements, which it is the duty of the Secretaiy of the Treasuiy to lay
before Congress. They are—
Table A, showing the receipts from eacb specific source of revenue, and the
amounts refunded in each collection district, State, and Territory of the United
States for the fiscal year ending June 30, 1867.
Table B, monthly receipts of internal revenue tax on salaries.
Table C, number and value of internal revenue stamps procured monthly by
the Commissioner, and monthly receipts from purchasers of internal revenue
stamps, the. commissions alloAved on the same, and the receipts from agents for
the sale of stamps.
Table D, recapitulations of collections of internal revenue from all sources
for the year ending June 30, 1867.
Table E, comparative table shoAving the territorial distribution of internal
revenue from various sources in the United States.
' Table F , the ratio of the receipts from specific sources to the aggregate of all
collections for the years 1865, 1866, and 1867. •
Table G, the ratio ofthe gross collections from the several sources, of revenue
to the aggregate collections, exclusive of the receipts from passports, salaries,
stamps. United States marshals, special agents of the Treasuiy, and the Solicitor of the Treasury, for the fiscal years ending June 30, 1864, 1865, 1866,
and 1867, respectively.
Table H, total collections from each specific source of revenue for the fiscal
years ending June 30, 1863, 1864, 1865, 1866, and 1867, respectively.
REPORT OF-THE SECRETARY OF THE TREASURY.
257
Table. I, direct tax collections and expenditures.
Table K, abstract of reports of. district attorneys, concerning suits and prosecutions under the internal revenue laws.
AGGREGATE RECEIPTS.
The aggregate receipts of internal revenue, exclusive of, the direct tax upon
lands, and the duty upon the circulation and deposits of national banks, were
fbr the year
.
1865..
,
$211, 129, 529 17
1866
310, 906i 984 17
1867
. "^265, 920; 474i 65
These amounts include drawback upon goods exported, and sums refunded as
erroneously assessed and collected.
The amounts of drawback and sums refunded, were as follows :
Drawback.
- Amounts-refunded.
1865
,
.\ $698,655.36
$422, 734 36
1866
.,
798,866 73
.. 514, 844 43
1867
. . . . : . 1, 864,631 68
706, 581 69
The increase of the amount of drawback for the past year was largely due
to the increased exportation of cotton goods and of spirits of turpentine, and
the presentation of claims on account of goods exported prior to June 30, 1864,
Avhich Avas made necessaiy by the statute of limitations barring; their payment
unless the same were presented prior'to October, 1866.'- From the amount of
drawback allowed up to this time during the present fiscal year, it is probable
that the whole amount for the year will not muclx exceed one million dollars.
RECEIPTS FROM SEVERAL SPECIAL SOURCES.
Banks, Trust Com2yanies, and Savings Institutions.
1865.
1866.
,
1867.
Dividends and additions
to surplus
. : . $3,987,209 65
$4,186,023 72
$3,774,975
Circulation
1,993,661 84
990,328 11
208,276
Deposits
2,043,84108
2,099,635 83
' 1,355,395
Capital
903,367 98
374,074 11
476,867
3^
07
98
73
The reduction of receipts from capital, circulation, and deposits is due to the
conversion of State banks into national institutions, paying taxes to the Treasurer
of the United States.
Deposits of savings banks having no capital stock, have largely been relieved
from taxation by4;he act of July 13, 1866.
RAILROADS. .
1865.
Dividends and profits.... $2,470,816 89
Interest on bonds. . . . . . .
847,683''61'
Gross receipts . . . . . . . . .
5,917,29351
1866.
1867.
$2,205,804 45 ( ^
^ ..^
' 1,255,916 98. P'-^''^^'"^^'^ "^^
' 7,614,448 13
4,'128,255 24
The returns of the taxes upon dividends and interest on bonds were made
to the office of the Commissioner until the act of July 1866 took effect; since
* The discrepancy between these amounts and those reported from the office of the Secretary of the Treasury arises from the fact that the same receipts are not entered upon the
books of the two offices on the same day. Indeed, the statistics of this office are based
almost entirely upon the reports of the collectors of their collections, while those of the Secretary are of amounts actually covered into the. treasury after the accounts of.assistant treasurers and designated depositaries are rendered.
17 T
258
REPORT OF THE SECRETARY OF THE TREASURY.
that time they have been made only to the assessors, and the tax has been
paid to collectors. The monthly abstracts of the collectors have not given, the
amounts received from the two sources separately. The reduction of amount
from gross receipts is due to the exemption of receipts for the transportation
of property from tax after July, 1866.
. INSURANCE
COMPANIES.
1865.
1866.
1867.
Dividends and additions to surplus $764,658 38 $767,231 12 $563,473 93
Premiums and assessments
961,502 99 1,169,722 23 1,326,014 38
The rate of tax upon dividends of banks, railroads, and insurance companies
has been five per cent, during the last three years ; that upon.premiums one and
a half per cent.
GROSS RECEIPTS OF TELEGRAPH
1865
1866
1867
,
COMPANIES.
$215,050 62
308,437 52
239,594 93
'
After July, 1866, the tax was reduced from five to three per cent.
GROSS R E C E I P T S OF EXPRESS COMPANIES.
1865
1866
1867
-.
$529,275 89
645,769 02
558,359 28
,
^
The rate has remained unchanged during the three years.
REVENUE STAMPS.
^865
1866
1867
•..
'
'
$11,162,392 14
15,044,373 18
16,094,718 00
The excess of the revenue of 1866 over that for 1865 was due to the use of
stamps in that portiori of the countiy prior to that time in rebellion. Since
August 1, 1866, affidavits, receipts for the delivery of property, appeals, confessions of judgments, writs, and other original processes, have been exempt
from duty, Avhile the tax upon bankers' and brokers' sales of stocks, bonds, &c.,
has been added to the stamp schedule.
Sales of beer stamps are not included in thereceipts above given. "
During the year the sum of $1,927,117 b6 Avas received from the sale ot one
cent stamps, and $3,231,247 27 for starnps from special dies* for matches, perfumery, cosmetics, medicines, and other proprietary articles.
LEGACIES AND SUCCESSIONS.
1865
1866
1867
•
'.
$545, 807 14
1, 168, 765 59
1, 861, 429 16
From the infrequency with which returns of successions and legacies are due
from taxpayers, they are often ignorant of their liabilities, and Avhile frauds,
perhaps, aie seldom perpetrated, the receipts of the several districts depend
very much upon the diligence and faithfulness of their local officers. Now that
the annual list is completed, assessors have been instructed to give early and
special attention to this subject.
REPORT OF THE SECRETARY OF THE TREASURY.
259
INCOME.
1865
1866
1867
$20, 567, 350 26 '
60,894, 135 85
•.. . . 57, 040, 640 67
Income, articles in schedule A, and special taxes, except Avholesale dealers
and wholesale dealers in liquor, are subject only to annual assessment. The
income tax of the fiscal year 1865 was mainly from the income of the calendar
year 1863, and that of 1866 from the calendar year 1864. By the statute of
March last the annual assessment was changed from May to March, so, that of
the $57,040,640 collected in the fiscal year 1867, $9,773,858 were, from the
income of the calendar year 1866, and $47,266,782 from the year 1865. The
entire tax collected from the income of 1865 was $48,101,467. The amount
collected during the present fiscal year fr^m the income of 1866 is $14,611,234,
Avhich, added to the $9,773,858 before collected, make thus far collected from
the income of 1866 $24,385,092. This sum is as large, I think, as Avas generally expected, for incomes were usually less than for the year preceding,
and the increase of the exemption to $1,000, and the reduction of one-half in
the rate upon incomes exceeding $5,000, were intended to decrease the receipts
nearly $20,000,000.
The number of persons Avhose income tax on the annual list in 1867 was
Twenty dollars or less
Over $20 and not over $50
Over $50 and not over $100
Over $100 and not OA^er $ 5 0 0 . , . . .
Over $500
Total number
63, 085
42, 947
28, 936
54, 778
50, 388
,
240, 134
No reports of the number of persons assessed for income tax on the annual
list of 1867, have been received form the folloAving districts, viz : 1st Arkansas,
California, 2d Indiana, 3d Louisiana, 1st North Carolina, 3d and 4th Texas,
Idaho, Montana, Nevada, Oregon, and Washington.
The Avhole number of persons assessed on the annual list for 1866 was
460,170. The difference is attributable to the amount exempt from tax.
ARTICLES IN SCHEDULE A.
1865
1866
1867
,
•
$779,901 79
1,692,791 65
2, 116,-4'95 22
Carriages below the value of $300, yachts, and pianofortes and other musical
instruments were exempted by the act of July, 1866. The receipts during the
year from assessments upon those articles, made prior to their exemption, were
$1,005,152 11. The receipts from watches in 1866 were $426,557 17, in 1867
$619,062 61. The change in the time of making the annual assessment heretofore described increased the amount of collections from this source during
1867. Of this amount, $1,807,157 were derived from the assessment of 1866,
and $309,338 from that of 1867. Since July 1, $496,180 have been collected,
making the receipts thus far from the last annual assessment $805,518.
SPECIAL TAXES.
1865
1866......
1807
: $12, 598, 681 25
18,015,743 32
,18,103,615 69
260
REPORT OF T H E SECRETARY OF T H E
TREASURY.
W h a t I have said in relation to the time of the assessment of income and
schedule A applies as well to special taxes. Of the receipts for the last fiscal
year, $12,516,461 were derived from the annual assessment of 1866, and the
balance from t h a t of 1867. T h e total receipts t h u s far from t h e assessment of
1867 are $11,830,959.
Wholesale dealers, and wholesale dealers in liquor, until t h e act of J u l y , 1866,
paid their license taxes upon their probable sales for the y e a r as determined b y
their sales of the year preceding. After t h e p a y m e n t of fifty dollars b y wholesale dealers, and one hundred dollars b y wholesale dealers in liquor, their returns
are now made and their taxes paid upon their monthly sales. T h i s change in
t h e law accounts for the apparent reduction o f t h e aggregate receipts from special
t a x e s . T h e difference, however, will be recovered during the current y e a r a n d
will be reported as sales.
T h e following tables exhibiting the comparative receipts for three years from
several sources m a y not be, in this connection, unprofitable :
1865.
Apqthecaries
Assayers
Auctioneers
'
Bankers
Brewers
Brokers of various sorts
.
Claira agents...'
Dealers, retail
wholesale
retail liquor
• Avholesale liquor
Distillers, coal oil, &c
spirituous liquors.
apples, grapes
Hotels
'.
Insurance agents
Lawyers
Manufacturers
Peddlers
Physicians and surgeons
Rectifiers
$32,872
10,883
80,545
846,686
77,747
581,450
56,782
606,778
543,104
2, 205,866
400,692
16,024
46,661
13,236
415,279
21,609
190,377
635,115
459,298
202,847
48,781
43.
08
18
58
00
28
29
53
76
38
91
88
22
35
05
88
25
51
60
30
52
1866.
1867.
$43,712 86
12,889 19
89,724 42
1,262,649 05
105,412 23
673,260 30
70,637 39
1,949,017 04
5, 428, 344 86
2,807,225 59
801,531 32
17,350 12
81,295 06
20,239 31
580,021 56
104,866 83
264,836 75
1,043,030 78
679,013 63
425,596 66
61,300 91
, $55,447
12,211
98,084
1,433,715
238,155
598,854
84,627
2,047,860
3,880,281
2,966,683
982,134
21,809
174,445
57, 332
663,656
148.647
357.648
1,296,487
708,113
549,368
80,470
42
24
86
79
14
94
49
77
13
73
94
32
71
15
32
85
41
27
28
64
06
Prior to the act of J u l y 13, 1866, brewers paid $50 for each license, and
where their product was less than five h u n d r e d barrels per year, $ 2 5 . After
t h a t time t h e rates were doubled, as Avas the t a x upon distillers of spirituous
liquors.
i\Ianufacturers of tobacco, snuff, and cigars, Avere b y that act classed as tobacconists instead of manufacturers, a n d during the last year paid a special t a x of
$59,321 52.
T h e number of persons p a y i n g t a x as peddlers during 1865 were 2 7 , 8 7 8 ;
1866, 4 3 , 1 9 6 ; 1867, 45,649.
RAW COTTON.
1865
.'.
$ 1 , 7 7 2 , 9 8 3 48
1866
1 8 , 4 0 9 , 6 5 4 90
1867
•'
2 3 , 7 6 9 , 0 7 8 80
T h e t a x Avas two cents per pound until August 1, 1866, when it was increased
to three cents, where it remained until September, 1867, Avhen it was reduced
REPORT OF THE SECRETARY OF THE TREASURY.
261
to two and a half cents per pound. The receipts during 1866 represent cotton
groAvn at different times which could not, by reason ofthe war, before, that time
reach the market. The receipts of 1867 substantially represent the product of
that year, nearly two million bales.
REFINED
PETROLEUM AND COAL OIL.
1865
1866
1867
$3, 047, 212 77
5,317,396 05
4, 904, 761 71
Oil distilled from coal, asphaltum or shale, paid fifteen cents per gallon until
August, 1866 ; after that ten cents. Naphtha and the lighter oils have, at different times, been variously taxed, but at successively lower rates.
In 1864, 22,015,732 gallons of refined petroleum were brought to charge, and
671,945 gallons of refined coal oil; in 1865, 14,756,069 gallons of refined petroleum, and 63,992 gallons of refined coal oil; in 1866, 25,890,694 gallons of
petroleum, and 928,380 gallons of coal oil; in 1867, 24,993,535 gallons' of
petroleum, and 768,925 gallons of coal oil.
Tlie amount in bonded Avarehouse on the SOth of June, 1867, was in excess
of that at the close of the preceding fiscal year; the amount exported during
1867 was nearly double that for 1866.
It is believed that the tax has not only been avoided in various ways through
a defect in the law, but that the law itself has been frequently violated, with
great loss to the revenue. The high rate of tax offers strong temptation both
to refiners and officers.
CIGARS, CIGARETTES, AND CHEROOTS.
1865:
1866.....
1867
,
•
$3, 087, 421 51
3,476,236 86
3, 661, 984 39
For ten months ofthe year 1865 the receipts were from specifictaxes, graduated by different values of the cigars. On March 3, 1865, a uniform rate of
$10 per thousand was imposed. By the statute of July 13, 1866, the tax became partly specific and in part ad valorem, and by that of March last the tax
of $5 per thousand was adopted, Avhich was a very large reduction from the
then existing duty.
CHEWING AND SMOKING TOBACCO.
1865
1866
1867......
.
«..
$8, 017, 020 63
12,339,921 93
..... 15, 245, 477 81
The tax upon smoking tobacco, except that made exclusively of stems, was
increased in March, 1865, from 25 cents to 35 cents per pound. Fine-cut chewing and plug in March, 1865, was increased from 35 to 40 cents per pound,
where it still remains. The tax upon smoking tobacco, not sweetened, stemmed
or butted, was reduced in 1865 to 15 cents per pound. 11,075,568 pounds of
the manufactured article were exported in bond during the last fiscal year, while
the amount in bonded Avarehouse was increased from 4,123,631 pounds, on the
first of July, 1866, to 7,625,001 pounds on the first of July, 1867. The taxed
production'of tobacco in 1865 Avas 36,639,020 pounds; in 1866, 35,748,351
pounds, and in 1867 45,635,581 pounds. The product of 1866 was largely
prejudiced by tobacco manufactured iu the south before the Avar and during its
progress, and after its close brought to northern markets. Notwithstanding the
heavy loss by fraud, the increase of the receipts has been quite satisfactory.
262
REPORT OF THE SECRETARY OF THE TREASURY.
FERMENTED LIQUORS.
1865
1866
1867
,
.'
$3, 657, 181 06
5, 115, 140 49
5, 819, 345 49
The tax of one dollar per barrel has been continued during the three years.
DISTILLED SPIRITS AND BRANDY.
1865
1866
1867
»
Distilled Spirits.
15, 995, 701 66
29, 198,578 15
...... 2S,'296,264 31
Brandy.
U , 005 33
283,499 84
868, 145 03
For the first six months of the fiscal year 1865 the tax on distilled spirits Avas
$1 50 per gallon; afterAvards $2 00. The tax on brandy has varied from fifty
cents to tAVO dollars.
The amount of spirits forfeited has been largely in excess of that during any
year preceding, and probably equals the whole amount prior to June 30, 1866.
.The receipts from forfeited spirits are not included in the above.
The frauds connected with the production and removal of spirits are of very
alarming extent and character, and Avill be considered more fully in another part
of this report. The amount of spirits in bonded warehouse on the first of July,
1866, was 6,081,551 gallons; on the first of July, 1867, 17,887,272 gallons.
The amount out of warehouse under transportation bonds on J u l y T , 1866, Avas
3,133,211 gallons, and on July 1, 1867, Avas 3,931,444 gallons. The amount ,
of spirits received into *' class 2 Avarehouses" so called, for the manufacture of
medicines, cosmetics, cordials, &;c., for exportation, was 892,727 gallons. The
amount exported in bond was 4,654,816 gallons. The am.ount upon Avhich tax
was paid Avas 14,148,132 gallons. .From this it will appear that the amount of
distilled spirits Avhich Avas reported to revenue officers during the year 1867,
and Avhich can be accounted for, is 32,299,629 gallons. The difference betAveen this amount and the actual production measures the product Avhich
reached the market' through fraud.
EXPENSE OF COLLECTING THE REVENUE.
I t is one of the maxims of Adam Smith that " every tax ought to be so contrived as to take out and keep out of the pockets of the people as little as possible over and above Avhat it brings, into the treasury of the State." The reasonableness of this principle is self-evident, for it but states the fact that the object
of revenue UIAA^S is the supply of the treasuiy rather than the employment and
payment of its officers. The expense of collecting the internal revenue has
ahvays been a matter of interest to the public, Avho at the time of payment of
taxes have not the present means of ascertaining their actual advantages to the
government. From the great extent of territory, and the almost numberless
objects of taxation, it Avas variously estimated during the pendency bf the first
internal revenue bill in the thirty-seventh Congress that the charges of collection Avould be from seven to twelve per cent., and it was freely argued that the
excise proper could not reach the Treasuiy for less than fifteen or twenty per
cent, of its amount. It is a cause of no small satisfaction, therefore, that the
accounts, of the department, as exhibited by the accounting officers of the Trea- ,
sury, have shoAvn the most moderate estimate to be largely in excess of the
actual expenditures. The manner of adjustment and payment of expenses, as
prescribed by laAv, has been A^ariously changed from time to time, and I cannot
well present comparative tables except for the years 1866 and 1867.
REPORT OF THE SECRETARY OF THE TREASURY.
263
Expenses f o r 1866,-67.
1866.
Compensation and expenses of assessors and assistant
assessors...'
Collectors' compensation and expenses
Superintendents of exports and drawbacks
,
ReA^enue agents
.•
,
Special agents assigned to this office
Revenue inspectors
Special revenue commission
,
Officers and clerks of this bureau
.'..
..
Stamps and cotton tags
Other incidental expenses of this office
Commission o-n sale of stamps
Total.
1867.
$4,034,043 09 $3,849,913 82
2,161,710 14 2,144, 205 68
16,714 00
15,434 71
35,455 79
45,541 85
17,226 82
39,812 00
121,078 70
189,271 84
22,080 60
' 1,228 85
277,672 71
296,909 75
177,089 55
186,234 61
40,093 02
87,999 69
786,536 04
855,536 22
7,689,700 46
7,712,089 02
•
Gross receipts.
Years.
1865
1866
'.
£41,432,778
40, 350,231
Net receipts.
£40,247,361
39,096,414
o
£ s. d.
3 11 4
3 11 3
Rate per cent,
on net receipts.
It is not claimed that these statements are absolutely accurate, because there
are ahvays more or less suspended contingent and outstanding claims, and in
each year's accounts are amounts paid for expenses in years preceding. The
indebtedness unpaid at the close of any year, hoAvever, is no considerable fraction of the sum which has been paid, and in amount is substantially- the same
every year.
The increase of cost for special agents and inspectors arises from their increased number ; that for ** officers and clerks of this bureau," from the tAventy
per cent, addditional to salaries not above $3,500 per annum. The commissions on sale of stamps is larger than in 1866 because of the greater sale.
Other incidental expenses of this office include rent, printing, express, and
telegraph charges, advertising, hydrometers, &c.
The inland revenue of Great Britain and Ireland is from very few sources,
and the system of its collection the result of' long and profitable experience,
while the small extent of the territory of the kingdom is favorable to economy.
The amount of receipts of revenue arid the costs of its collection have changed
so little during the last seven years, that for comparison Avith our own it seems
necessaiy to give them only for 1865 and 1866, as presented in the tenth and
last annual report of the Inland Commissioners :
£ s. d.
3 13 5
3 13 6
In calculating the percentage, the superannuations^ compensations, and other
retired allowances, are not included in the costs. •
From the estimate submitted to the House of Commons, February 13, 1867,
and by it ordered to be printed, it appears that the amount asked for salaries
and other expenses for payment in the year 1867, ending March 31, 1868, was
c£l,332,707, being an excess over that for the preceding year of 6623,062.
264
REPORT OF THE SECRETARY OF THE TREASURY,
The receipts of internal revenue of the United States, from September 1, 1862
to June 30, 1865, and for the fiscal years 1866 and 1867, and the ratio thereto,
of the expenses during the several periods, were as follows :
Receipts a,nd expenses of assessing and collecting internal revenue from September 1,1862, 10 June 30, 1865 ; from July 1,186.5, to June 30, 1866, and from
July 1, 1866, to June 30, 1867.
Drawback.
Gross collection.
Refunded.
$328, 275, 277 69
$660, 204 73 $1, 386, 087 35
313, 906, 984 17
514,844 43
265, 920, 474 65
706, 581 69 1, 864, 631 68
798, 866 73
Net collections.
Expenses.
$326, 228, 985 61
$10, 298, 550 91
P e r ct. on
gross col.
lections.
P e r ct. on
net collections.
3.14
3.16
309, 593, 273 01
7, 637, 639 10
2.47
2.49
263,349,261 28
7, 712, 089 62
2. .90
2.92
The amount of draAvbacks and of sums refunded, constitutes the difference
between the gross and the net collections.
From the above it will be seen that the ratio of costs to collections is very
considerably less than in Great Britain.
The expenditures of the past year have not fallen with the reduction of the
receipts, for the mere change of the rate of taxation does not affect the costs of
assessment and collection, and the reduction of the amount of labor by the ad- •
ditions to the free list was nearly balanced by the allowance of rent to assistant
assessors, and their subsequently increased compensation.
PROBABLE R E C E I P T S FOR THE P R E S E N T FISCAL YEAR.
Experience has shoAvn that the estimates of future revenues, even when made
by those best qualified to make them, are liable to great inaccuracy. Changes
in the law have been so frequent, and production by reason of the disturbed
condition of the countiy so uneven, that no certain and absolute conclusion can
be argued from the statistics of the past.
From a (iareful consideration of such data, however, as are in the possession
of the office, an approximation to the aggregate collections for the year may be
made.
I hercAAdth present a tabular statement of the receipts during July, August,
September, and October, of the fiscal years 1865, 1866, and 1867 respectively
as appears from the certificates of deposit received at this office:
1865
July
Ang'ust —
September
October...
1866
$21,693,470 75 $27,079,103,38
34,087,539 09 38,343,340 81
37,939,415 82 33,714,718 66
30,457,983 63 26,414,430 29
1867
$24,734,656 14
17,848,651 29
13,183,606 99.
14,486, 636 44
Of the amount collected during thefour months of, 1865, $52,948,561 44 were
from incomes, and of that in 1866, $43,463,655 45, while of that in 1867, only
$17,733,714 04 came from these sources.
I also submit the receipts from several important sources of revenue for the
first quarter of the present fiscal year, as compared with those from like ^ources
during the first quarter of the fiscal year 1867.
The returns from the collectors are not fully received ; that for the fourth district of Texas is wanting for July, August and September. , The fifth North
REPORT OF THE SECRETARY OF THE TREASURY.
265
Carolina and first Arkansas are wanting for August. The second Arkansas,
fifth North Carolina, tAventy-fourth Pennsylvania, and ninth Kentucky are not
received for September.
July, August, and
September, 1866.
Bullion
"
$120,003 00
Cigars.....
1,124,355 63
Cloth and all textile, knitted, or felted
fabrics made of cotton
..
2,603,346 04
Cloth ,and all textile, knitted, or felted
fabrics made of AVOOI
1,854,260 83
Clothing, articles of, including boots and
shoes
:
.'^
2,893,784 03
Cotton, raAV
1,535,973 23
Fermented liquors.1,737,639 00
Gas
348,586 86
Iron
2,215,79140
Leather
^
1,067,256 32
Oil, petroleum and coal, refined
....
1,004,352 72
Spirits distilled from materials other than
apples, peaches, or grapes
9,181,515 39
Sugar, crude and refined
685,738 03
Tobacco, chewing and smoking, and snuff.
3,977,031 09
Turpentine, spirits of
'-.
181,085 44
Articles increased in value
79,773 66'
Collections from all other manufactures
and productions
9,274,020 69
Gross receipts.—Canals, ferries, ships,
barges, &c., and steamboats,
54,787 19
"
Express companies . . . .
110,48368
Insurance companies-..
278,180 97.
*'
"
Railroads, stage coaches,
&c.
'1,785,875 14^
Revenue stamps
3,908,472 07
Sales, brokers, &c
2,126,521 69
Income.....
<
38,093,454 08
Special taxes
8,453,942 47
Legacies
252,817 '52
Successions
109,596 66
Articles in schedule A
1,256,848 20
Bank circulation and deposhs
140,655 59
July, August, and
September, 1867.
$117,759 62
653,631 71
1,859,140 22
850,314' 13
850,648
1,294,851
1,621,710
316 423
797,799
501,256
636,2,75
27
37
20.
16
59
77
76
3,577,599
509,020
4,343,716
185,987
150,714
45
63
93
47
65
4,148,908 96
134,27114
146,37504
293,019 11
884,61169
3,122,970 23
964,072 59
14,611,234 50
6,243,805 10
319,397 20
230,100 68
496,180 60
518,519 04
The receipts during August, 1866, being for the assessments of July, were
but slightly affected by the act of July of that year, which, as before stated,
Avas intended to reduce the revenue about sixty-five millions of dollars per annum.
Cigars are probably now taxed at about one-half the rates existing at that time.
The tAventy per centum a:lditional to the then existing rates Avhich was imposed by the act of March 3, 1865, was removed by the act of July, 1866, and
to that extent reduced the receipts' from clothing and all textile, knitted, or
felted fabrics made of cotton, as it did the receipts from other objects of taxation named in section ninety-four. This section includes most manufactured
articles.
Fabrics of wool now pay two and a half per centum ad valorem instead of
six per centum.
Clothing, or articles of dress not specially enumerated, were exempt after.
March 1, 1867. Boots and shoes were reduced from six to two per centum.
266
REPORT OF THE SECRETARY OF THE TREASURY.
Since September, raAv cotton has paid two and a half instead of three cents
per pound.
The tax upon iron has been in various Avays very much Teduced.
Leather pays IAVO and a half per centum instead of six.
Mineral oil and refined petroleum marking less than 36° Baume's hydrometer,
and that marking more than 70°, are now exempt.
The receipts from spirits have been reduced by fraud and by the large increase
of the amount placed in bond, as elseAvhere explained.
Sugars'not above No. 12, Dutch standard in color, produced from sugar cane,
paid a tax of pne cent per pound. Those above No. 12, and not above No. 18,
paid one and one-half cent. Those above No. 18, tAvo cents per pound. Sugar
from sorghum and imphee paid a tax of ^ve per centum, and-refined sugars two
and a half per centum. To all these rates upon sugar, twenty per centum
thereof was added in March, 1865. Sugars from sorghum and imphee are now
exempt. Those from sugar cane pay one cent per pound, and refined sugars
two per centum ad valorem.
The tax upon spirits of turpentine has been reduced from tAventy-four cents
to ten cents per gallon. The reduction of the '' collections from all other manufactures and productions " arises from.the reduced rates on many articles, and
the very large addition to the free list.
The gross receipts of railroads for transportation of freight are no longer taxed.
Brokers' sales of merchandise noAv pay one-tWentieth of one per centum instead
of one-eighth, as heretofore.
The excess of receipts from stamps in 1866, over those of 1867, was due in a
great measure to .the use of stamps in the South upon instruments executed
prior to the establishment of the collection districts, and upon Avhich, by the
statute of July, 1866, stamps were allowed to be placed prior to the first of
Januaiy, 1867, and Avithout penalty. An extension of such privilege would, it
is believed, still further increase the receipts.
Sales of bullion and coin formerly paid one-tenth of one per centum, and
stocks one-tAventieth of one per centum. Such sales now pay five cents on
every hundred dollars, and by the use of stamps upon the notes or memoranda
of sale.
The reductions from income, and siDCcial taxes, and articles in schedule A,
have been specially explained elscAvhere.
From a careful study of the tables above, and a proper allowance for increased
production as indicated for several years past, and a full confidence that the
I'eceipts from distilled spirits Avill be largely increased, I believe that the receipts
for the present fiscal year will reach the sum of $225,000,00.0, and for the fiscal
year ending June 30, 1869, the sum of $240,000,000.
OFFICERS.
Collection districts are established under the laAv by the President. In number they cannot exceed in any State the number of its representatives in the
thirty-seventh Congress, except in California and those States having increased
representation in the thirty-eightb Congress. As a rule, outside the limits of
that portion of the countiy lately in rebellion, the lines of the collection and of
the congressional districts are the same. There are UOAV two hundred aud forty
collection districts, in each of which there is an assessor and a collector. The
assessor divides his district into a convenient number of assessment districts, in
each of AA^hich an assistant assessor is appointed by the Secretary of the Treasuiy,
upon the nomination of the assessor,, and is paid from the national treasury.
The collector appoints his own deputies at'pleasure, pays them for their services,
and is responsible for their official conduct.
The number of changes which have occurred during the last fiscal year in the
267'
EEPORT OF THE SECRETARY OF THE TREASURY.
personnel of the service exceeds that of any year preceding, and, so far as relates
to assessors and collectors, can be conveniently presented in tabular form.
COLLECTOR.
.
CO
Jo
No. of districts in
Avhich changes occurred.
1
2
3
4
5
Total...
ASSESSOR.
No. of persons disNo. of persons discharging duties of No. of districts in charging duties of
office at different Avhich changes oc- office at different
times during the curred.
times during the
year.
year.
38
14
60
1
1
76
42
240
5
6
114
369
32
32
50 .
2
116
64
96
200
10
'
370
Thus it Avill be seen that in 114 districts 369 different persons served as collectors, and in 116 districts 370 persons discharged the duties of assessor; The
many changes in several of the districts arose from the rejection by the Senate
of the nominees of the President.
About 3,100 assistant assessors, sometimes a few more, sometimes a few less,
Avere regularly employed during the year. The number retired by death, resignation, and removal, and in Avhose places others were appointed, AA^as 1,131. For
the purpose of facilitating the work upon the annual list, the practice has ahvays
prevailed of increasing the usual number of assistant assessors for several weeks
while the preparation of that list was in progress. The number of additional
assistants employed during the past year AA^as 778. They Avere paid as other
assistant assessors are paid, only for the number of days actually employed.
Ten revenue agents are authorized by statute, and in this number seven
changes occurred during the year.
Revenue inspectors are appointed by the Secretaiy of' the Treasuiy in those
districts where it is deemed necessary for the prevention and detection of fraud,
and usually upon the recommendation of their assessors and collectors. There
were 135 revenue inspectors at the close of the fiscal year 1866; but the multiplied -violations of the laAv, especially in relation to distilled spirits, required an
increase from time to time in the force of detectives; and on the thirtieth of
June last there Avere 219 in the service. Others had been temporarily employed during the year, and of the Avhole number 65 resigned their commissions
or Avere removed. Inspectors of this class are paid four dollars per day, and
only for services actually rendered.
There Avere also employed 506 inspectors of tobacco, snuff, and cigars, 545
inspectors of distilled spirits, and 88 inspectors of refined petroleum and coal
oil. The compensation of these inspectors is in the nature of a fee per pound,
gallon, or barrel, varying with the constancy of employment, and is paid by the
manufacturer or proprietor of the packages inspected. Their appointment and
continuance is, as a rule, contingent upon the pleasure of the assessor or collector to Avhom they report, and the number of changes corresponds very nearly
Avith the changes of their superior officers.
The clerks employed in the offices of assessors and collectors are appointed
by the assessors and collectors themselves, and, therefore, I cannot conveniently
and readily give their number nor the number of changes. The clerks of tbe
former are paid from the public treasuiy, as are the other expenditures of their
office, Avhile those of the latter are paid by the collectors themselves.
268
REPORT OF THE SECRETARY OF. THE TREASURY.
. The number of persons employed directly and indirectly in the colleclion of
internal revenue is very large; but Avhen the amount of receipts is considered,
with their myriad sources, and the variety and extent of labor necessaiy for their
assessment and collection, including returns, notices, records, correspondence,
and all manner of details, I believe their number will not be found equal to that
Avhich would be required in the collection of a like revenue under the laws of
the several States, as it certainly is not large in comparison with the civil list
for like service abroad. The changes of officers as enumerated above haA^e been
many, and to these changes it is reasonable to ascribe large losses of revenue.
The duties of a revenue officer are oftentimes so intricate, owing to the intricacies of the laAV, and its proper application to the numerous objects of taxation,
and taxpayers are naturally so much inclined, sometimes honestly, and sometimes
dishonestly, to avoid their obligations, that experience is as necessary and
as valuable to every revenue officer, particularly to assessors and assistant assessors, and even to inspectors, as it is in the salesroom of the merchant, or the office
of the physician or laAvyer.
CIVIL SERVICE.
There is no question of a higher personal interest to every faithful revenue
officer, nor one of hardly greater importance to the public, than that which relates to the recovery of the revenue service from the reproach under Avliich it
has fallen. The failure to collect the tax upon distilled spirits, and the imperfect collections from several other objects of taxation, are attributable more to
the frequent changes of officers, and to the inefficiency and corruption of many
of them, than to any defect of the law. I write this in the advocacy,and the
defence of every worthy, honest officer, but I write it with shame. The legal
evidence of its truth may never be found, but the moral evidence is patent to
every thoughtful observer. The laAv can never be thoroughly enforced except
in those districts where the officers, both principal and subordinate, in the revenue and judiciary departments alike, are earnestly determined that it shall be,
nor except Avhen the combined and active hostility of all those against Avhom it
is enforced shall be insufficient for the removal of any officer opposed to their
plunderings. ' The dishonesty of an assistant assessor, or an inspector, whose
offences cannot be discovered, prejudices the efficiency and good standing of all
his associate officers of every variety, and the community, ignorant of the exact
nature and locality of the evil, ascribe to it undoubtedly a wider and more general existence than it really possesses. I honor more and more the officer who
yields neither to temptation nor threats, and to him it is due, as it is due to the
country, that the revenue service be rescued from the control of purely political
favor, Avhich has for many years too largely dictated the appointments in most
departments of the government, and that it be more thoroughly interwoven with
the highest interests of the Treasury. Men should be appointed to place because
they are needed, and because they are qualified, not because they are out of employment, and are the supporters of a certain political party or person. They
are not thus employed in banks, counting-rooms, and factories. Every community has a right to expect and to require that the persons entrusted in it with
important interests pertaining to the general government shall have earned its
confidence in their integrity and ability.
The evil is inherent in the manner of appointments, and lies deeper than the
present supremacy of any political party. Assessors and collectors are appointed by the President with the confirmation of the- Senate. Their subordinates, except deputy collectors, are appointed by the Secretary of the Treasury,
and uiider the long continued practice of the department upon the recommendations of the.assessors and collectors of the districts Avhere service isto be rendered.
Political pressure, and combinations born of corrupt and corrupting purposes, too
REPORT OF THE SECRETARY OF THE TREASURY.
269
often remove and appoint assessors and collectors, and they in turn, while making
recommendations fpr their inferior offices, are surrounded and overborne or deluded by politicians, or Avhiskey operators disguised as such. Their tenure of
office when secured, is uncertain and feeble, seeming to be strengthened rather
by concessions to wrong than by exacting the rights of the government. This .
is not so in any other civilized and important nation on the earth. They have
all passed through our present experience, and it will be fortunate for-us if we
shall profit by their example.
I t is not Avithin the purpose and scope of an annual report to consider at
length the civil service of other countries, and indeed it was so fully detailed
in the report of the Joint Committee on Retrenchment during the last Congress,
and the necessities of this countiy in this behalf so fully portrayed, that little
more need be done by me, perhaps, than to invite the attention of the Secretaiy
of the Treasuiy to the report itself with its accompanying papers, and to the
remarks of Mr. Jen ekes, of Rhode Island, upon its introduction to the House of
Representatives. The subject, however, is of such vital importance to the
interests Avith which I am charged, that I cannot forbear a brief reference to its
controlling and principal features in several countries Avith whose institutions we
are most familiar.
British statesmen had learned Avisdom from the necessities of the, distant
colonial dependencies of the kingdom, and the character of its ciAdl service had
long been improving, but it.was not until the famous order in council of May 21,
1855, that the patronage of the crown and its officers at home was partially
limited to those who should successfully pass the examination of the civil service commission then established.
The system is not so comprehensive as that of several countries of the continent, but its advantages are growing more and more apparent through all the,
departments of the goverument. There are in fact two examinations, one to
determine Avhether a person has the minimum or standard qualification necessaiy
to candidacy, and the other of a competitive character in Avhicli all the candidates designated for a particular position participate. He who secures the
greatest number of marks indicating degrees of proficiency, both in theoretical
and practical acquirements, provided he has done well in all, receives the appointment. The commission, however, have a well established rule that *' unless we
are satisfied with the evidence produced of the moral character of candidates,
we are bound to Avithhold our certificate. The nuniber of persons rejected Avill
suffice to prove that these precautions are by no means superfluous, even though
the candidates are in most cases recommended by persons of some position in
society."
The marks are published with the list of appointments, and the applicants
and the public are made acquainted Avith the actual and relative standing of all
who become connected Avitli the service. A candidate must be free from debt
before appointment, and must make solemn oath that neither he nor any person
for him within his knowledge has, directly or indirectly, given or promised to
give any gratuity or reward for obtaining, or endeavoring to obtain, him a position. Any officer arrested for debt is suspended, and, if not free from debt at
the end of twenty-eight days, is superceded. The elective franchise is denied
to all officers of the service. Promotions are made only after prescribed periods
of employment, and only upon the application of the candidate himself Should
another make application for him, and he not be able to show that it was Avithout his knoAvledge, he is punished for the offence by a reprimand; for the second
of a like nature, by transfer; and for the third, by reduction. Promotions are
earned, not given through favor, and are indicative of absolute merit. Officers
are liable to be transferred to any place in the kingdom, and, although periodical
transfers are discontinued, the board reserves the right to transfer at pleasure
without ascribing cause therefor. There is permanency in the service. Removals
270
REPORT OF THE SECRETARY OF' THE TREASURY.
of those immediately connected with the inland . revenue are never made for
personal or political reasons.
I have examined a register of those now employed, and Avhile I have not
made an accurate calculation of their average period of service, because of Avant
of time necessary to do so, I am sure that it cannot be less than fourteen years.
Many have served from twenty to forty years, and a comfortable support is secured to all who shall be placed upon the superannuated list. Mr. Timm, after
a long and honorable service as solicitor to the commission, has recently retired
upon a pension of c£l,800 per annum, and Mr. Trevor, from that of controller
of legacy duties, upon an alloAvance of about 661,500, after a consecutivs service of forty-one years and five months. As many changes have been occasioned in the British service during the past year by death as by all other
reasons combined.
The French revenue system is t
@FedFRASER