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40THCONGEESS,) HOUSE OP E E P E E S E N T A T I V E S .
3d Session.
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( E X . DOO.

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No. 2,

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OF T H E

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SECRETARY O ^ ' t l W l E l M Y

STATE.OF THE FINANCES

T H E

Y E A R

1868.

WASHINGTON:
GOVEENMBNT



PRINTING

1868,

OFFICE.

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INDEX
Page.

I. REPORT OF THE SECRETARY OF THE TREASURY.:
(TABLES ACCOMPANYING THE R E P O R T . )

iii
>^

1. Receipts and expenditures of the United States for fiscal year 1863
XLVI
2. Receipts and expenditures of the United States for first quarter of 1869
L
3. Public debt and syuopsis of laws creating it,.June 30,1868
Lii
4. Calciilatioijs relative to paying the public debt
5.. Liabilities to Indian tribes .'
450
IL REPORTS OF TREASURY OFFICERS:
Architect, Supervising
1771. Public buildings in charge and the cost of sites, construction and repairs up
to 1868
199
2. Appropriations for tbe erection and repairs of the same .:
.'
203
3. Expenditures for 1868 and balances remaining
204
4. Expenditures for repairs and preservation of public buifdings
'.
204
5. Expenditures for furniture and repairs of furniture
205
Auditor, First
Auditor, Second
=
Auditor, T h i r d . . . . . .
1. Balances standing against persons arising from arrearages between May, 1792,
and June 1815
.....'
Auditor, Fourth
'
Auditor, Fifth...^
.,
1. Expenses of foreign missions for fiscal year 1863
^
2. Consular salaries and fees for fiscal year 1868
3. Expenditures for relief of American seamen, 1868
4. Amounts refunded to citizens and seamen, 1858
5. Amounts expended by consular officers on account of criminal seamen
6. Number of destitute American seamen returned to the United States
7. Department accounts received and allowed
8. Expenses of assessing the internal revenue taxes, 1868
9. Expenses of collecting the internal revenue taxes, 1868
10. Expenses of collecting internal revenue taxes in insurrectionary districts, 1863.
11. Miscellaneous expenses of collecting internal revenue taxes, 1863.
12. Drawbacks on merchandise refunded, 1863
13. Amounts paid to internal revenue inspectors
Auditor, Sixth, (for Post Office Department)
Coast Survey
Commissioner of Customs
1.
Commissioner of Internal Revenue
Comptroller of Currency
1. Employes of the bureau and their compens.ation
Comptroller, First
Comptroller, Second
,
Director of Bureau of Statistics
1. Imports and exports of coin from 1821 tu 1868
2. Exports of domestic merchandise from 1860 to J868



46
48
53
75
128
136
137
142
147
149
150
150
151
152
163
174
174
175
175
175
395
. 31
466
1
25
27
2.9
400
405
406

INBEf..
Page.

3.
4.
5.
6.
7.

imports and re-exports of foreign merchandise from 1821\to 1868
407
Exports of domestic products, 1868
--•:^^,.
409
Re-exports of foreign merchandise, 1868....
..."^—
. 413
Imports of foreign merchandise, 1868 -.
—
418
Tonnage of American and foreign vessels entered and cleared at each collection district, 1868...
423
8. Tonnage of American and foreign vessels entered and cleared to foreign coun-:
tries, 1868
424
9. Bonded warehouse transactions from 1847 to 1863
426
Director of the Mint
'
427
1. Deposits at the Mint and branches, 1863
2.. Coinage at the Mint and'branches, 1868
3. Deposits of domestic gold and silver productions
4. Coinage of the Mint and branches from 1793 to 1868
5. Deposits of domestic gold productions from 1804 to 1863
6. Silver coinage tVom 1853 to 18687. Deposits of domestic silver productions from 1841 to 1868
8. Silver coins, their weight and value
9. Gold coins,' their weight aud- valu&
10, Gold, silver, and copper coinage from 1792 to 1863
Light-house Board
'..
Register..
1. Claims paid " not otherwise provided for," 1868..
2.. Customs employes and their compensation, 1868.
3. Expenditures at each custom-house previous to 1868
4.. Public debt,, statement from 1791 to 1868
5. Total.revenue bf the United States, from 1791 to 1868
6. Toial expenditures of the United States from 1791 to 1868
7. Tonnage of United States vessels from 1789 to 1868
. 8. Tonnage of American vessels by collection districts, 1868
9. Appendix A, tonnage of vessels
I..
10. AppendixB, ship-building

..^.
,. . . . .
^. . . . . 1 . . . . . . . .

.•
.'.
.,
.•_..

Solicitor
:......
........
1. Suits brought and business arising therefrom, 1867
............
Treasurer
'
:
•.
1. Receipts and payments by the United States assistant treasurers and depositaries




433
434
435
436
. 440
445
445
446
447
447
308
260
271
271
288
291
292
294
296
297
491
494
301
304
206
257

EEPORT
OF

THE SECRETARY OF THE TREASURY,
^

TREASURY DEPARTMENT,

Deceniber 1, 1868.
In compliance with the requirements of law, the Secretary of the
Treasury has the honor to make to Congress the following report:
In his former communications, the Secretary has expressed so fully his
views upon the great subjects of the currency, the revenues, and the
public debt, that it may be thought quite unnecessary for him again to
press them upon the attention of Congress. These subjects, however,
have lost none of their importance; on the contrary, the public mind
during the past year has been turned to their, consideration with more
absorbing interest than at auy former period. The Secretary will, therefore, he trusts, be pardoned for restating some of the ^dews heretofore
presented by him.
If there is any question in finance, or political economy which can be
pronounced settled by argument and trial, it is, that inconvertible and
depreciated paper money is injurious to public and private interests, a
positive political and financial,evil, for which there can be but one justification or excuse, to wit: a temporary necessity arising from an unexpected and pressing emergency; and it follows, consequently, that such
a circulation should only be tolerated until, Avithout a;financial shock, it
can be withdrawn or made convertible into specie. If an irredeemable
bank-note circulation is an evidence of bankrupt or badly managed banking institutions, which should be deprived of. their franchises, or compelled to husband and make available their resources in order that they
may be prepared at the earliest day practicable to take up their dishonored obligations, why should not an irredeemable government currency
be regarded as an evidence of bad management of the national finances,
if not of national bankruptcy"? And why should not such wise and equal
revenue laws be enacted, and such economy in the use of the public
moneys be enforced, as will enable the government either judiciously to
fund or promptly to redeem its broken promises"? The United Statesnotes, although declared by law to be lawful-money, are, nevertheless,
a dishonored and disreputable currency. The fact that they are a legal



IV

REPORT OF THE SECRETARY OF THE TREASURY.

tender, possessing such attributes of money as the statute can give them^
adds nothing to their real value, but makes them all the more dishonorable to the government, and subversive of good morals. The people are
compelled to take as money what is not money; and becoming demoralized by its constantly changing value, they are in danger of losing that
sense of honor in their dealin gs with the government and with each other
which is necessary for the well-being of society. It is vain to expect on
the part of the people a faithful fulfilment of their duties to the government as long as the government is faithless to its own obligations ,• nor
AviU those Avho do not hesitate to defraud the public, revenues long continue to be scrupulous in their private business. Justifiable and necessary as the measui'e was then regarded, it is now api3arent that an unfortunate step was taken when irredeemable promises were issued as lawful
mouej^; and especially when they Avere made a valid tender in payment
of debts contracted when specie Avas the legal as A\^ell as the commercial
standard of A^alue. The legal-tender notes enabled debtors to pay their
debts in a currency largely inferior to that Avhich AA^as alone recognized
as money at the time they Avere incurred, and thus the validity of contracts Avas Adrtually impaired. If aH creditors had been compelled by
laAV to pay into the public treasury fifty per cent, or ten per cent., or,
indeed, any portion of the amounts receiA^ed by them from their debtors,
such a law would haA^e been com demned as unequal and unjust; and yet
the effect of it would haA^e been to lessen, to the extent of the receipts
from this source, the necessity for other kinds of taxation, and thus to
relicA^e in some measure the class unjustly, because unequally, taxed.
By the legal-tender acts a portion of the property of one class of citizens
Avas virtually confiscated for the benefit of another, without an increase
thereby of the public revenues, and, consequently, without any compensation to the injui'ed class. There can be no doubt that these acts have
tended to blunt and deaden the public conscience, nor that they are,
chargeable in no small degree Avith the demoralization which so gen •
eraUy prcA^ails.
The economical objections to these notes as lawful money—stated at
length in i)revious reports of the Secretary—may be thus briefly restated.
They increased immensely the cost of the AA^ar, and they haA^e added
largely to the expenses of the government since the restoration of peace;
they haA^e caused instability in prices, unsteadiness in trade, and put a
check upon judicious enterprises; they have driA^en specie from circulation and made it merchandise; they haA^e sent to foreign countries the
product of our mines, at the same time that our European debt has been
steadily increasing, and has now reached such magnitude as to be a heaA^y
drain upon the national resources and a serious obstacle in the way of a
return to specie payments; they have shaken the public cr^ dit by raising dangerous questions in regard to the payment of the public debt; in
connection with high taxes, (to the necessity for which they have largely
contributed,) they are prcA^enting ship-building, and thereby the restora


REPORT OF THE SECRETARY OF THE TREASURY.

V

tion of the commerce which was destroj^ed by the war; they are an excuse
for (if indeed they do not necessitate) protectiA^e tariffs, and yet fail, by
their fluctuating A^alue, to' protect the American manufacturer against
his foreign competitor; they are filling the coffers of the rich, but, by
reason of the high prices which they create and sustain, they are almost
intolerable to persons of limited incomes. The language of one of the
greatest men of modern times, so often, but not too often, quoted, is none
too strong in its descriptions of the injustice and the CAdls of an inconvertible currency:
Of all the contrivances for cheating the laboring classes of mankind, none hasbeen more
effectual than that which deludes them with paper money. Ordinary tyranny, oppression,
excessive taxation—these bear lightly on the happiness of the mass of the community com-pared with a fraudulent currency and the robberies committed by depreciated paper. Our
own history has recorded for our instruction enough aud more than enough of the demoralizing tendency, the injustice, and the intolerable oppression, on the virtuous and well-disposed,
of a degraded paper currency authorized or in any way countenanced by government.

The experience of all nations that have tried the experiment of iuconA^ertible paper money has proved the truth of the eloquent words of Mr.
Webster. If oui* country is in a measure prosperous with such an incubus upon it, it is because it is so magnificent in extent, so diversified in
climate, so rich in soil, so abundant in minerals, Avith a people so full of
energy, that CA^en a debased currency can only retard but not put a stop
to its progress.
,
'
The Secretary still adheres to the opinion so frequently expressed by
him, that a reduction of the paper circulation of the country until it appreciated to the specie standard Avas the true solution of our financial
problem. But as this policy AvaS: emphatically condemned by Congress,
and it is now too late to return to it, he recommends the following measui'es as the next best calculated to effect the desired result.
Agreements for the payment of coin seem to be the only ones, not contrary to good morals, the performance of which cannot be enforced in
the courts. '' Coin contracts" executed before the passage of the legaltender acts, as Avell as those executed since, are satisfied in all the States
except California by the payment of the amounts called for, in depreciated notes. This shackle upon commerce, this check upon our national
progress, this restriction upon individual rights, should no longer be
continued. If it be admitted that the condition of the country during
the war, and for a time after its close, created a necessity for laAvs and
decisions making promissory notes (fluctuating in value according to the
result of battles and of speculative combinations) the medium in Avhich
contracts should be discharged, this necessity no longer exists. Steps
should now be taken to give stability to business and security to enterprise; and to this end, specific contrctcts to he executed in coin should at
once be legalized. Perhaps no law could be passed Avhich would be
productiA^e of better results, AAdth so little private or public inconA^'enience._
Such a laAV would simply enable the citizen to do what the government
is doing in its receipts for customs, and in the payment of its bonded



VI

REPORT OF THE SECRETARY OF THE TREASURY.

debt; it would merely authorize the enforcement of contracts voluntarily
entered into, according to their letter. The effect of such a law would
be to check the outfloAv of specie to other countries,, by creating a necessity
for the use of it at home; to encourage enterprise extending into the future,
by removing all uncertainty in regard to.the value of the currency with
which they are to be carried on. Such a law Avould remove a formidable
embarrassment in our foreign trade, would familiarize our people again
with specie as the standard of value, and show hoAV groundless is the
apprehension so generally existing, that a withdraAval of depreciated
notes, or the appreciation of these notes to par, Avould produce a scarcity
of money, by proving that specie, expelled from the country by an inferior circulating medium, AA^HI return again when it is made the basis of
contracts, and is needed in their performance. Business is noAv necessarily speculative because the basis is unreliable. Currency, by reason of
its uncertain future A^alu§, although usually plentiful in the cities, and
readily obtained there at IOAA^ rates on short time, with ample collaterals,
is comparatiA^ely scarce and dear in the agricultural districts, where
longer loans on commercial paper are required. Prudent m en hesitate both
to lend or to borroAv for any considerable period by reason of their inability to determine thCvalue of the medium in which the loans are to be
paid. With currency noAv worth 70 cents on the dollar, and Avhich
Avithin six months may advance to 80, or decline to 60, is it strange that
thefloAvis to the business centres, where it (ian be loaned '^ on call," leaving the intdiior Avithout proper supplies, at reasonable rates, for moving
the crops and conducting other legitimate business*? Is it strange that,
in such an unsettled condition of the currency, gambling is active Avhile
enterprise halts, trade stagnates, and distrust and apprehension exist in
regard to the future'? It is not supposed that such a measure as is
recommended will cure the financial evils Avhich now afflict the country,
but it Avill be a decided movement in the right direction, and the Secretary indulges the hope that it Avill receive the early and favorable consideration of Congress.
The legal-tender acts were war measures. By reference to the debates
upon their passage, it wiU be perceived that, by all who ad\"ocated them,
they were expected to be temporary only. It was feared that irredeemable government notes, in the unfortunate condition of the country,
could only be saved fi'om great depreciation by being made a legal tender
—the great fact not being sufficiently considered that, by possessing
this character, their depreciation Avould not be prevented, but merely
disguised. Hence it Avas declared that they should be '^laAvful money
and a legal tender in payment of all debts, public or private, Avithin the
United States, except duties on imports and interest on the public debt."
They were issued in an emergency, for which it then seemed that no
other provision could be made. They Avere, in fact, a forced loan, justified
only by the condition of the country, and they were so recognized by
Congress and the people. By no member of Congress and by no public



REPORT OF T H E SECRETARY OF THE TREASURY.

VII

journal was the issue of these notes as lawful money advocated on any
other ground than that of necessity; and the question arises, should
they not now, or at an early day, be divested of the character which Avas
conferred upon them in a condition of the country so different from
the present! The Secretary believes that they should, and he therefore
recommends, in addition to the enactment by which contracts for the
payment of coin can be enforced, that it be declared, that after the first
day of January .J 1870, United States notes shall cease to he a legal tender iri
payment of all private debts subsequently contracted ^ and that after the first
day of January., 1871, they shall cease to be a legal tender on any contract.,
or for any purpose whatever., except government dues., for wliich they are now
receivable. The law should also authorize the conversion of these notes,
a t t h e pleasure of the holders, into bonds, bearing such rate of interest
as may be authorized by Congress on, the debt into Avhich the present
outstanding bonds may be funded. The period for which they would
continue to be a legal tender would be sufficient to enable the people and
the banks to prepare for the contemplated change, and the priAilege of
their conversion Avould save them from depreciation. What hasbeen
said by the Secretary in his previous reports on the pernicious effects upon
business and the public morals of inconvertible legal-tender notes, and
what is said in this report upon the advantages which would result from
legalizing coin contracts, sustain this recommendation. It may not be
improper, however, to suggest another reason for divesting these notes
of their legal-tender character by legislative action. Although the decisions of the courts haA'e been generally favorable to the constitutionality ofthe acts by Avhich they Avere authorized, grave doubts are entertained by many of the ablest lawyers of the country as to the correctness of these decisions; and it is to be borne in mind that they have not
yet been sustaind by the Supreme Court of the United States.
The illustrious lawyer and statesman, whose language upon the subject of irredeemable paper money has been quoted, in the Senate of the
United States, on the 21st day of December, 1836, expressed the following opinion:
Most unquestionably there is no legal tender in this country, under the authority of this
government or any other, but gold and silver, either the coinage of our own mints orfoieign
coins, at rates regulated by Congress. This is a constitutional principle,, perfectly plain, and
df the very highest importance. The States are expressly prohibited from making anything
biit, gold and silver a legal tender in payment of debts, and although no such express prohibition is applied to Congress, yet, as Congress has no power granted to it in this respect but
to coin money and to regulate the value of foreign coins, it clearly has no power to substi- '
.tute paper or anything else for coin as a tender in payment of debts and in discharge of contracts. Congress has exercised this power fully in both its branches. It has coined money,
:and still coins it; it has regulated the value of foreign coins, and still regulates their yalue^
The legal tender, therefore, the constitutional standard of value,, is established, and cannot
be overthrown. To overthrow it would shake the whole system.

It is by no means certain that the Supreme Court wiU differ from Mr.
Webster upon this question, and no one can fail to perceive how important it is that the legislation recommended should precede a decision



VIII

REPORT OF THE SECRETARY OF THE TREASURY.

(from which there can be no appeal) that United States notes are not,
under the federal Constitution, a legal tender.
The receipts from customs for the last three years have been as folloAvs:
For the fiscal year ending June 30, 1866.
$179, 046, 651 58
For the fiscal year ending June 30, 1867
176, 417,810 88
Por the fiscal year ending June 30, 1868
164, 464, 599 56
While it appears from these figures that the customs receipts since the
commencement of the fiscal year 1865 have been, in a revenue point of
Adew, entirely satisfactory, the question naturally arises, what do these
large receipts, under a high tariff", indicate in regard to our foreign trade
and to our financial relations with foreign nations ?
It is impossible to ascertain with precision the amount of our securities held in Europe, iXor is there any perfectly reliable data for ascertaining even what amount has gone there annually since the first bonds
were issued for the prosecution of the late AA^ar. In his report of 1866, the
Secretary estimated the amount of United States securities of different
kinds, iiicluding railroad and other stock, held in Europe, at $600,000,000.
He soon after became satisfied that this estimate was too IOAV, by from
$100,000,000 to $150,000,000. It would be safe to^ put the amount so
held at the present time, exclusiA^e of stocks, at $850,000,000, of which
not less than $600,000,000 are United States bonds, nearly all of which
haAT^e left the United States within the last six years. The amount is
formidable; and little satisfaction is derived from the consideration that
these securities haA^e been transferred in payment of interest and for .
foreign commodities; and just as little from the consideration that probably not OA^er $500,000,000 in gold values haA^e been receiA^ed for these
$850,000,000 of debt. In this estimate of our foreign indebtedness,
railroad and other stoclcs are not included, as they are not a debt, but
the evidence merely of the ownership of property in the United States.
Fortunately, for some years past, individual credits haA^e been curtailed,
and our foreign and domestic trade, in this particular, has not been
unsatisfactory. In addition, then, to the stocks referred to and the
individual indebtedness, of the amount of which no accurate estimate
can. be made, Europe holds not less than $850,000,000 of American
securities, on nearly all of AA^hich interest, and on the greater part of
AA^hich interest in gold, is being paid. I^or, under the present rcA^enue
systems, and Avith a depreciated paper currency, is the increase of our
foreign debt likely to be stayed. With an abundant harvest and a large
surplus of agricultural products of all descriptions. United States bonds
are still creating, to no small extent, the exchang;e with which our fbreign balances are being adjusted. We are even now increasing our
debt to Europe at the rate of $60,000,000 or $70,000,000 per annum in
the form of gold-bearing bonds.
The gold and silver product of California and the Territories, since
1848, has been upwards of $1,300,000,000. AlloAving that $100,000,000



REPORT OF THE SECRETARY OF THE TREASURY.

IX

have been used in manufactures, and that the coin in the country has
been increased to an equal amount, the balance of this immense sum,
$1,100,000,000, has gone to other countries in exchange for their productions. Within a period of twenty yeairs, in addition to our agricultural
products, and to our manufactiu:es which have been exported in large
quantities, we have parted with $1,100,000,000 of the precious metals;
and are, nevertheless, confronted with a foreign debt of some $850,000,000,
Avhich is steadily increasing; and all this has occurred under tariffs in a^
good degree framed Avlth the vicAV of protecting American against foreign manufi:icturers. But this is not all. During the recent war, most
of our vessels engaged in the foreign trade were either destroyed by
rebel cruisers or transferred to foreigners. Our exports as well as our
imports are now chiefly in foreign bottoms. The carrying trade betAv^een
the United States and Europe is almost literally in the hands of
Europeans. Were it not for the remnant of ships still employed in the
China trade, and the stand we are making by the establishment of a
line of steamers on the Pacific, the coastwisetra.de, which is retained by
the exclusion of foreign competition, Avould seem to be about all that
can, under existing legislation, be relied upon for the employment of
American shipping.
There are many intelligent persons AA'ho entertain the opinion that
the country has been benefited by the transfer of our bonds to Europe,
on the ground that capital has been receiA'cd in exchange for them,
which has been profitably employed in the dcA^elopment of our national
resources; and that it matters little whether the interest upon the debt
is received by our own people or by the people of other countries. This
opinion is the result of misapprehension of facts, and is unsound in
principle. It is not to a large extent true that capital, AAdiich is being
used in developing the national resources, has been receiA^ed in exchange
for the bonds Avhich are held in Europe. While many articles, such as
railroad iron, machinery and raw materials, used in manufacturing—
the value of which to the country is acknoAvledged—haA^e been so
received, a large proportion of the receipts have been of a diff'erent
description. Our bonds, have been largely paid for in articles for Avhich
no nation can afford to riin in debt—fbr articles which have neither
stimulated industry nor increased the productive power of the country,
which haA'ie, in fact, added nothing to the national wealth. A reference
to the custom-house entries Avill substantiate the correctness of these
statements. Two-thirds of the importations of the United States consist
of articles Avhich, in economical times, would be pronounced luxuries.
The Avar and a redundant currency haA^^e brought about unexampled
extraA^agance, which can only be satisfied by the mosi: costly products of
foreign countries. l!^o exception could be taken to such importations if
they Avere paid for in our own productions. This unfortunately is not
the fact. They are annually SAvelling our foreign debt, without increasing our ability to pay it. HOAV disastrous such a course of trade, if long
continued, must be, it requires no spirit of prophecy to predict.




X

REPORT OF THE SECRETARY OF THE TREASURY.

Nor is it an unimportant matter that the interest upon a large portion
of our securities is received by citizens of other countries instead of our
OAvn. If the interest upon a public debt is paid out w^here the taxes to
provide for it are coUected, the debt, although a burden upon the mass
of tax-payers who are not holders of securities, may be so managed as
not to be a scA^ere burden upon the nation. The money which goes into
the treasury by means of taxes, will flow out again into the same community in the payment of interest; and Avere it not for the expenses
attending it, the process would not, in a purely economical view, be an
exhausting one. - If the bonds of the United States Avere equally distributed among the people of the different States, there would be less complaint of the debt than is now heard. Anti-tax parties Avill attain
strength only in those States in Avhich few bonds are held. If the people of the west are more sensible of the burdens of federal taxation
than are those of the eastern States, it is because they are not holders
to the same extent of national securities. This inequality cannot of
course be prevented by legal or artificial processes. The securities will
be most largely held where capital is the most abundant; and they Avill
be more equally distributed among the respectiA^c States—if not among
the people—as the UCAV States approach the older ones in wealth.
These manifest truths indicate how iinportant it is that the debt of
the United States should be a home. debt, so that the money Avhich is
collected for taxes may be paid to our own people in the way of interest.
In fact, a large national debt to be tolerable, must of necessity be a home
debt. A nation that owes heaAdly must have its OAvn people for creditors. ^
If it does not, the debt will be a dead weight upon its industry, and AviU
be quite likely to force it eventually into bankruptcy. The United States
axe not only able to pay the interest on their debt, b u t to set a good
example to other nations by steadily and rapidly reducing that debt.
What is now required, as has been already intimated, are measures which
AviU tend only to prevent further exportation of our bonds, and in the
regular caui'se of trade to bring back to the country those that have
been exported, but which will also tend to restore those important interests that are now languishing, as the result of the war and adverse leg
islation. The first and most important of these measures are those Avhich
shall bring about, without unnecessary delay, the restoration of the specie standard. The financial difficulties under which the country is laboring may be traced directly to the issue, and continuance in circulation,
of irredeemable promises as lawful money. The country Avill not
be really and reliably prosperous until there is a return to specie payments. The question of a solvent, convertible currency, underlies all
other financial and economical questions. It is, in fact, a fundamental
question; and until it is settled, and settled in accordance AAdth the
teachings of experience, all attempts at other financial and economical
reforms will either fail absolutely or be but partially successful. A sound
currency is the life-blood of a commercial nation. If this is debased the



, REPORT OF THE SECRETAltY OF THE TREASURY.

'

XI

whole current of its commercial life must be disordered and irregular.
The starting point in reformatory legislation must be here. Our debased
currency must be retii'ed or raised to the par of specie, or cease to be
lawful money, before substantial progress can be made Avith other
reforms.
l^Text in importance to the subject of the currency is that of the rcA^enues. Taxes are indispensable for the support of the goA^ernment, for
the maintenance of the public credit, and the payment of the public debt.
To tax heavily, not only Avithout impoA^erisldng the people, but Avithout
checking enterprise or putting shackles upon industry, requires the most
careful study, not only of the resources of the couiitry and its relations
with other nations, but also of the character of the people as affected by
the nature of their institutions. While much may be learned by the
study of the revenue systems of European nations, which have been perfected by years of experience and the employment of the highest talent,
it must be obAdous that these systems must undergo very considerable
modifications before they will be fitted to the political and physical condition of the United States. In a popular goA^ernment like ours, Avhere
the people virtually assess the taxes, as well as pay them, the popular
will, if not the popular prejudice, must be listened to in the preparation
of revenue laAvs. Justice must, in some instances, yield to expediency;
and some legitimate sources of rcA^enue raay be unaA^ailable because a
resort to them might be odious to a majority of tax-payers. The people
of the United States are enterprising and self-reliant. Most of them are
the '' architects of their own fortunes;" feW' the inheritors of AA'ealth.
Engaged in various enterprises, with constantly varying results, and in
sharp competition with each other, they submit reluctantly to inquisitions
of tax-gatherers, which might not be obnoxious to people less independent and living under less liberal institutions. Then, too, the United
States are a new country, of large extent and diversified interests;
Avith great natural resources, in the early process of deA^elopment. Kot
only may systems of revenue Avhich are suited to England, or Germany,
or France, be unsuited to this country, but careful and judicious obserA^ation and study are indispensable to the preparation of tax bills suited to
the peculiar interests of its different sections. It was Avith a vicAv of
supplying Congress Avith such information as Avas needed to secure the
passage of equal and wise excise and tariff laAvs, which would yield the
largest revenue Avith the least oppression and inconvenience to the people, that a revenue commission was created in 1865. The creation of
this commission Avas the first practical movement toAvards a careful
examination of the business and resources of the country, Avith a AdcAv to
the adoption of a judicious revenue system. The reports of this commission Avere interesting and A^aluable, and they exhibited so clearly the
necessity for further and more complete iuA^estigations, that by the act
Qf July 13,1866, the Secretary of the Treasury Avas authorized to appoint
an officer in his department, to be styled the special commissioner of



XII

REPORT OF THE'SECRETARY OF THE TREASURY.

•reA^enue, whose duty it should be to '^ inquire into all the sources of
national revenue, and the .best method of collecting the revenue; the
relation of foreign trade to domestic industry; the mutual adjustment of
the systems of taxation b}^ customs and excise, with a vicAv of insuring the
requisite rcA^enue with the least disturbance or inconvenience to the progress of industry, and the dcA^elopment ofthe resources ofthe countiy," &c.
Under this act Mr. David A. Wells Avas appointed special commissioner
of the rcA^enue. With what energy and ability he has undertaken the
A^ery difficult duties dcAolA^ed upon him has been manifested by the
reports which he has already submitted to Congress. That which accompanies, or AAdll soon follow this communication, Avill.proA^e more fully than
those Avhich haA^e preceded it have done the importance of the iuA^estiga^tions in which he is engaged, and the judicious labor Avhich he is bestowing upon them. The facts which he presents, and the recommendations leased upon them, are entitled to the most careful consideration of
Congress. These reports of the commissioner are so complete that they
relicA^e the Secretary from discussing elaborately the questions of which
they treat His remaks, therefore, upon the internalreA^enues and the
tariff AviU be general and brief.
The following is a statement of receipts from internal revenues for the
last three fiscal years: .
For the year ending June 30, 1866
For the year ending June 30, 1867
For the year ending June 30, 1868

$309,226, 813 42
' 266, 027, 537 43
191, 087,589 41

It thus appears that the internal rcA^enue receipts for the year ending
June 30, 1867, fell below the receipts for the year ending June 30, 1866,
$43,199,275 99, and that the receipts for the year ending June 30,1868,
fell short of the receipts for 1867, $74,939,948 02. The receipts fbr the
first four months of the present fiscal year Avere $48,736,348 33. If
the receipts for these months are an index of those for the remaining
eight, the receipts for the present fiscal year will be $146,209,044.
• This large reduction of internal revenue receipts is attributable both
to inefficient collections and to a reduction of taxes. It is quite obvious
that the receipts from customs cannot be maintained Avithout an increase
of exports or of oiir foreign debt. If the receipts from customs should
be diminished, CA^en Avith a large reduction of the expenses of the gOA^ernment, our internal rcA^enues must necessaril}^ be increased. The first
thing to be done is to introduce economy into all branches of the public
serAdce, not by reduced appropriations to be made good by ^^ deficiency
bills," but by putting a stop to all unne^cessary demands upon the treasury. There is no department of the gOA^ernnient Avhich is conducted
Avith proper economy. The habits formed during the Avar are still strong,
and Avill only yield to the requirements of inexorable law. The average
expenses of the next ten jeam for the civil serAdce ought not to exceed
$40,000,000 per annunn. Those of the War Department, after the boun


REPORT OF THE SECRETARY OF THE TREASURY.

XIII

ties are^paid, should be brought down to $35,000,000, and those of the
KaA^y to $20,000,000.' The outlays for pensions and Indians cannot for
some years be considerably reduced, but they can doubtless be brought
within $30,000,000. The interest on the public debt when the Avhole
debt shall be funded, at an aA^erage rate of interest of five per cent.,
AAdll amount to $125,000,000, Avhich Avill. be reduced Avith the annual,
reduction of the principal.
When the internal rcA^enue and tariff laiAvs shall be rcAdsed so as to be
made to harmonize with each other, it^is supposed that $300,000,000 can
annually be realized from these soui'ces Avithout burdensome taxation.
How much shall be raised from each, can be determined when the Avhole
subject of revenue shall be thoroughly investigated by Congress, with
the light shed upon it by Commissioner Wells in his exhaustiA^e report
of the present year. The Secretary does not doubt, however, that the
best interests of the country Avill be subserved by a reduction of the
tariff and an increase of excise duties.
According to this estimate the account Avould stand as follows:
Eeceipts from customs and internal revenues

$300,000,000

Expe^ditures
Expenditures
Expenditures
Expenditures
Expenditures

$40,000,000
35,000,000
20,000,000
30,000,000
, 125,000,000

Total

for the civil service
by the War Department
by the Navy Department.
for pensions and Indians
for interest on the public debt:
,

250, 000,000

LeaAdng as an excess of receipts $50,000,000 to be applied to the payment of the principal of the debt. If the growth of the country should
make an increase of expenditures necessary, this increase will, by the
sariie cause, be provided for by increased rec^eipts under the same rate
of taxation; and as i t i s to be hoped that the regular increase of the
revenues, Avithout an increase of taxation, resulting from the adA^ance
of the country in wealth and population, will be greater than the necessary^ increase of expenses, there Avill be a constantly increasing amount
in addition to that arising from a decrease of interest, to be annually
applied to the payment of the debt. If large additional expenditui'es
should be unavoidable, they should at once be proAdded for by additional
taxes. What is required, then, at the present time, is a positiA^e limitation of the annual outlays to $300,000,000, including $50,000,000 to be
applied to the payment of the principal of the debt, and such modifications of the rcA^enue laAvs as will secure this amount, without uuAvise
restrictions upon commerce, and Avith the least possible oppression and
inconA^^enience to the tax-payers. In the foregoing estimates of resources,
miscellaneous receipts and receipts for sales of public lands are omitted.
The miscellaneous receipts heretofore have been derived from sales of



XIV

REPORT OF THE SECRETARY OF THE TREASURY.

gold and of property purchased by the War and Na\^y Departments
during the Avar, and no longer needed. On a return to specie payments
there Avill be no premiums on coin; A^ery little government property will
hereafter be sold; and under the homestead law, and with liberal donations of the public domain, Avhich are likely to be made as heretofore, no
considerable amount can be expected from lands. WhatcA^er may be
received from these sources will doubtless be coA'-ered by miscellaneous
expenses, of which no estimate can be made.
The act of March 31, 1868, exempting from taxes nearly all the manufactures of the country other than distilled spirits, fermented liquors,
and tobacco, was sudden and unexpected. It not only deprived the
treasury of an immense rcA^enue, but the reduction was so great as to
leaA^e an impression on the public mind that it would be only temporary,
and that a tax in some degree equivalent to that Avhich was removed
Avould of necessity soon be resorted to. It is, perhaps, for this reason
that this measure has failed to give relief to the public by a diminution
of prices, and has benefited manufacturers rather than consumers.
The frequent and important changes which haA^e been made in the internal revenue laws, the ease with Avhich exemptions from taxation have
been obtained, and. the suddenness Avith Avhich taxes haA^e been greatly
augmented or reduced, haA^e constituted one of the greatest evils of the
system. Sudden changes in the rcA^enue laws are not only destructive
of all business calculations, but they excite-^not unreasonably—a feeling
of discontent and a sense of injustice among the people most unfavorable to an efficient collection of taxes. -While it is admitted that, in a
new and growing country like ours, modifications of the taxes AAdll be
frequently necessary, some definite policy should at once be inaugurated
in regard to our internal revenues, the general principles of Avhich should
be regarded as finally established.
Assuming that the receipts from customs will be reduced by a reduction of duties, or by the effects of a return to specie payments upon
importations under the present tariff*, and that, consequently, there must
be an increase of internal taxes, there are three sources of revenue which
are likely to be considered.
,
First. An increase of taxes, upon distilled spirits.
The idea of deriAdng the bulk of the revenue from this article is a very
popular one; and CA^en our unfortunate experience has only partially
couAdnced the public of its impossibility. The late exorbitant tax on
distilled spirits, intended, perhaps, not merety as a revenue measure,
but as an encouragement to temperance, proA'ed to be the most demoralizing tax ever imposed by Congress, corrupting both the manufacturers
and the rcA^enue officers, and familiarizing the people with stupendous
Adolations of the laAV. The restoration of it, or any considerable increase
. of the present tax, Avould lead to a repetition of the frauds which have
brought the internal revenue system into such utter disgrace.
Second. A restoration of the tax on manufaictures abolished in March

last.


REPORT OF THE SECRETARY OF THE TREASURY.

XV

The objections to the restoration of this tax are, that it would indicate
vacillation on the part of Congress, and that this tax, principally on
account of numerous exemptions, Avas partial and unjust. It is also
apparent that, if restored, it would fail to be permanent by reason of the
persistent and united hostility of a class of citizens influential and poAV-,
erful, and whose influence and power are rapidly increasing.
Third. An increased and uniform tax on sales; and this the Secretary
respectfully recommends.
, Under the present law wholesale and retail.dealers in goods, wares,
and merchandise of foreign or domestic production, wholesale and retail
dealers in liquors, and dealers in tobacco, are subject to a similar but
unequal tax on sales. This inequality should be removed, and a tax
levied upon all sales sufficient, with the reA^enues from other sources, to
meet the wants of the government. The reasons in favor of a tax
upon sales are, that it could be levied generally throughout the country,
and would not be liable to the imputation of class legislation; that it
would be so equally distributed as not to bear so oppressively as other
taxes upon individuals or sections; and that no depression of one branch
of industry, which did not injuriously affect the business of the entire
country, could greatly lessen its productiA^eness.
As has been already stated, the receipts from customs for the fiscal
year ending June 30, 1866, were $179,046,651 58; for the year ending
June 30,1867, $176,417,810 88; and for the last fiscal year, $164,464,599 56.
These figures show that the tariff has produced large revenues, although
it is in no just sense a revenue tariff". In thisrespect it has exceeded the
expectations of its friends, if, indeed, it has not disappointed them. I t
has not checked importations, and complaint is made that it has not
given the anticipated protection to home manufactures, not because it
was not skillfully framed to this end, but because an inflated cuixency—
the effect of which upon importations was not fully comprehended—^has,
in a measure, defeated its object. It has advanced the prices of dutiable
articles, and, by adding to the cost of liAdng, has been oppressiA^e to consumers without being of decided benefit to those industries in whose
interest it is regarded as having been prepared. In his last report, the
Secretary recommended the extension of specific duties, but did not recommend a complete revision of the tariff, on the ground that this work
could not be intelligently done as long as business was subject to constant derangement by an irredeemable currency. The ^ame difficulty
still exists, but as decided action.upon the subject of the currency ought
not to be longer postponed, the present may not be an imfaA^orable time
for a thorough examination of the tariff. I t is obvious that a rcAdsion
of it is required, not only to relieve it of incongruities and obscurity,
and to harmonize it Avith excise taxes and with our agricultural and commercial interests, but also to adapt it to the very decided change which
must take place in the business of the country upon the restoration of
the specie standard. Large revenues are now derived from customs,



XYI

REPORT OF THE SECRETARY OF THE TREASURY.

because a redundant currency produces extraA^agance, Avhich stimulates
importations. If the currency Avere convertible, and business were
regular and healthy, the ^tariff would be s.CA^erely protectiA^e, if not in
many instances prohibitory. Indeed, of some A^aluable articles it is prohibitory already.
There will be in the future, as there have been in the past, Avidely different opinions upon this long-vexed and very important subject, but the
indications are decided that the more enlightened sentiment of the country
demands that the tariff shall hereafter be a tariff for revenue and not for
protection, and that the revenues to be derived from it shall be no larger
than, in connection Avith those received fi?om other sources, will be required for the economical administration of the gOA^ernment, the maintenance of the public faith, and the gradual extinguishment.of the public
debt. While the country is not at present, and may not be for many
years to come, prepared for the abrogation of all restrictions upon
foreign commerce, it is unquestionably prepared for a rcA^enue tariftl;
The public debt is an incumbrance upon the property of the naition, and
the taxes, the necessity for Avhich it creates, by whatever mode and from
whatever sources collected, are at last a charge upon the consumers.
Taxes should not, therefore, be increased, nor will the tax-payers
permit them to be permanently increased, for the benefit of any interest
or section. Fortunately, or unfortunately, as the question may be
regarded from different standpoints, the necessities of the gOA^ernment
wiU be such for many years, that large revenues must be deriA^ed from
customs, so that a strictly revenue tariff must incidentally benefit our
home manufactures. According to the estimate made by the Secretary,
an annual rcA^enue of three hundred millions AA^IH be required to meet the
necessary demands upon the treasury, and for a satisfactory reduction
of the public debt. How much of this amount shaU be derived from
customs it AviU be for Congress to determine. In examining this difficult
question, the magnitude of our foreign debt, and the necessity not only
of preventing its increase but of rapidly reducing it, must be kept steadily
in view. It may be necessary that a la.rge portion of our bonds now held
in Europe be taken up with bonds bearing a loAver rate of interest, payable in some European city, in order that they may be less likely to be
returned to the United States at unpropitious times. Whether this is
accomplished or not, it is of the last importance that our tax laws, and
especially the tariff, should be so framed as to encourage • exports and
enlarge our commerce Avith foreign nations, so that balances may be in
our favor, and the interest, aud in due time the principal, of our foreign
debt may be paid by our surplus productions. Many of the investigations of the revenue commissioner have been made Avith the view of
furnishing Congress Avith the data necessary for a thorough examination
and a wise determination of this most important question, and it is fortunate that the subsidence of political excitement remoA^es many of the
difficulties heretofore in the Avay of an impartial consideration of it. 


EBBAI^XVII, 23d Ito^
On pag*^ ^

1867."




.

^

^^d read

REPORT OF THE SECRETARY OF THE TREASURY.

XVII

The public debt on the first day of ISToA^ember, 1867, amounted
$2,491,504,450, and consisted of the folloAving items:
Debt bearing coin interest
. . ! . . . . $1, 778,110, 991
Debt bearing currency interest
'.
,
426, 768, 640
Matured debt not presented for payment . . . . . .
18,237,538
Debt bearing no interest
402,385, 677
Total.
Cash in the treasury.
Amount of debt less cash in the treasury

to
80
00
83
39

2, 625, 502, 848 02
133, 998, 398 02
......

2,491,504,450 00

On the first day of I^OA^ember, 1868, it amounted to $2,527,129,552 m.,
and consisted of the following items:
Debt bearing coin i n t e r e s t . . . . :
$2,107,577, 950 00
Debt bearing currency i n t e r e s t . . ,
114,519, 000 00
Matured debt not presented for payment
9, 753, 723 64
Debt bearing no interest
409, .151,898 42
Total
Cash in the treasury

2, 641, 002, 572 06
113,873, 019 24

Amount of debt less cash in the treasury

2,527,129, 552 82

By a comparison of these statements it appears that the debt, between
the first day of ISToA'cmber, 1857, and the first day of liTovember, 1868,
increased $35,625,102 ^%. Of this increase $24,152,000 is chargeable to
the Pacific railroads, and $7,200,000 to the pui'chase of Eussian America.
Within the same period, there was paid for bounties $44,060,515, and at
least $4,000,000 for iuterest, on compound and seven three-tenth notes,
which had accrued prior to the first of Jl^ovember, 1867. If these extraordinary adA^ances and payments had not been made, the receipts would
have exceeded the expenditures $43,787,412 18. Considering the heavy
reduction of internal taxes, made at the last session of Congress, and
the large expenditures which haA^e attended the military operations
against the Indians on the frontier, and the maintenance of large forces
at expensive points in the southern States, this statement of the amount
of the debt cannot be regarded an unsatisfactory one. The bounties
will, it is expected, be entirely paid within the next three months, and
very little interest, except that which accrues upon the funded debt, is
hereafter to be provided for. Should there be henceforth no extraordinary
expenditures, and no further donations of public moneys in the form of
bounties or of additional subsidies to railroad companies, with proper
economy iu the administration, of the general government, and vdth
judicious amendments of the revenue laws, and proper enforcement
thereof, the public debt, without oppressive taxation, can be rapidly
diminished and easily extinguished Avithin the period heretofore named
by the Secretary.
II T



XVIII

REPORT OF THE SECRETARY OF THF/ TREASURY.

The ability of the United States to maintain their integrity against
insurrection as well as against a foreign enemy can no longer be
doubted. The question of their ability, iinder democratic institutions,
to sustain a large national debtj is still to be decided. That this question should be affirmatiA^ely settled, it is, in the opinion of the Secretary,
of the highest importance that the tax-paying voters should be encour-^
aged by the fact that the debt is in the progress of rapid extinguishment, and is not to be a permanent burden upon them and their posterity. If it be understood that this debt is t o b e a perpetual incumbrance upon the property and industry of the nation, i t i s certainly to
be feared that the collection of taxes necessary to pay the interest upon
it may require the exercise of power by the central government, inconsistent with republicanism, and dangerous to the liberties of the people.
The debt must be paid. Direct repudiation is an impossibility; indirect
repudiation, by further issues of. legal-tender notes, would be madness.
To insure its payment Avithout a'change in the essential character ofthe
gOA^ernment, every year should Avitness a reduction of its amount and' a
' diminution of its burdens. The Secretary is confident that he expressed
the sentiments of the intelligent tax-payers of the country when he said
in his report of 1865:
The debt is large, but if kept at home, as it is desirable it should be, with a judicious systiem of taxation, it need not be oppressive. It is, however, a debt. While it is capital to
the holders of the securities, it is still a national debt, and an encumbrance upon the national
estate. Neither its advantages nor its burdens are or can be shared or borne equally by the
people. Its influences are anti-republican.. It adds to the power of the Executive by increasing federal ;gatronage; it must be distasteful to the people, because it fills the country with
informers and tax-gatherers. It is dangerous to the public virtue, because it involves the
collection and disbursement of vast sums of money, and renders rigid national economy
almost impracticable. It is, in a word, a national burden, and the work of rerrioving it, no
matter how desirable it may be for individualinvestment, should not long be postponed.
As all true men desire to leave to their heirs unincumbered estates, so should it be the ambition of the people of the United States to relieve their descendants of this national mortgage. V^^e need not be anxious that future generations shall share the burden with us.
V^ars are not at an end, and posterity will have enough to do to take care of the debts of
their own creation.
The Secretary respectfully suggests that on this subject the expression of Congress should
be decided and emphatic. It is of the greatest importance in the management of a matter or
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.

And in his report of 1867, when he remarked:
Old debts are hard debts to pay ; the longer they are continued the more odious they become. If the present generation should throw the burden of this debt upon the next, it will
be quite likely to be handed down 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 with 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 country, and not oppressing it, the debt may be paid
before the expiration of the present century. The wisdom of a policy which shall bring
about such a result is vindicated, in advance, b y t h e history of nations whose people are
burdened with inherited debts and with no prospect of relief for themselves or their posterity.



REPORT OF THE SECRETARY OF THE TREASURY.

XIX

In his last report the Secretary referred to the condition of the treasury at the close of the war, and at some subsequent periods, alluding
especially to the emergency in the spring of 1865, arising from the A^erA^
large requisitions which were waiting for payment, and the still larger
requisitions that were to be proAdded for, to enable the War Department
to pay arrearages due to the army, and other expenses which had already
been incurred in the suppression of the rebellion. In briefly reviewing
the administration of the treasury from April, 1865, he did not think it
necessary to state how much of the large reA':enue receipts had been
expended in the payment of debts incurred during the war; and he would
not undertake to do it now did not misapprehension exist in the public
mind in regard to the expenditures of the government since the conclusion of hostilities, prejudicial to both the laAv-making and law-executing
branches of the government.
The Avar was Adrtuallj^ closed in April, 1865. On the first day of that
month the public debt amounted, according to the books and accounts
of the department, to $2,366,955,077 34. On the first day of September folloAving it amounted to $2,757,689,571 43, having increased in
four months $390,734,494 09. From.that period it continued to decline
until ISTovember 1, 1867, when it had fallen to $2,491,504,450. On the
first day of ISToveinber last, it had nsen to $2,527,12^,552 S2. By this
statement it appears that between the first dn>j of April, 1865, and the
first day of September of the same j^ear the debt increased $390,734,494 09^
and that between the first day of September, 1865, and the first day of
ISToA^ember, 1868, it decreased $230,560,018 ^61; and that on the last day
mentioned it was $160,174,475 48 larger than it was on the first day of
April, 1865. « Since then the Treasurer's receipts from aU sources of
revenue have been as follows:
For April, May, and June, 1865
$83,519,164 13
For the year ending June 30, 1866
56S, 032, 620 06
For the year ending June 30, 1867
:..:
490, 634, 010 27
For the year ending June 30,1868
405, 638, 083 32
June 30 to NoA-ember 1,1868
124, 652,184 42
Total of receipts
-1, 662, 476, 062 20
To which should be added the increase of the debt
between the first day of April, 1865, and the first
day of NoA^ember, 1 8 6 8 . . . . . . . . : . . . . . .
160,174,475 48
1,822,650,537 68
This exhibit shows that the large sum of $1,822,650,537 68 Avas
expended in the payment of the interest and of other demands upon the
treasury in three years and scA^en months, being an aA^erage annual
expenditure of $508,646,661 68
.
\



XX

REPORT OF THE SECRETARY OF THE TREASURY.

If the statement of the public debt on the first day of April, 1865,
had included all debts due at that time, and $1,822,650,537 68 had
really been expended in payment of the interest on the public debt,
and the current expenses of the goA^erUfment betAveen that day and
the first day of ISTovember last, there would haA^e been a profligacy
and a recklessness in the expenditures of the public moneys discreditable to the government and disheartening to tax-payers. Fortunately this is not the fact. That statement, (as is true of all other
monthly statements of the treasury,) exhibited only the adjusted debt,
according to the books of the treasury, and did not, and could not,
include the large sums due to the soldiers of the great Union army
(numbering at that time little less than a million of men) for ^' pay" and
for ^^ bounties," or on claims of various kinds which must of necessity
have been unsettled. For the purpose of putting this matter right, the
Secretary has endeaA^ored to ascertain from the War and ]!:^avy Departments hoAV much of their respectiA^e disbursements, since the close of the
war, has been in payment of debts properly chargeable to the expenses
of the war. The folioAving is the result of his inquiries :
By the War Department
. $595,431,125 90
By the^N'aA^yDepartment
-.-----35,000,000 00
It has been impossible to obtain an exact statement of the amount of
such debts paid by the IJsTaA^y Department, but sufficient information has
been received to justify the Secretary in estimating it in round numbers
at thirty-fiA'-e millions, AAdiich is probably an under rather than OA^er-estimate. The expenditures of the War Department haA^e been furnished
in detail, and are believed to be substantially correct.
These figures shoAv that the money expended by the ]J^ar and ISfaA^
Departments, between the first day of April, 1865, and the first day of
]^OA^ember, 1868, on claims justly chargeable to the expenses ofthe Avar,
amounted t o .
$630,431,125 90
To which should be added amount advanced to the
Pacific roads
42,194,0.00 00
Amount paid for Alaska
7,200,000 00
679, 825,125 90
Deducting this sum from the amount of the rcA^enues, $1,662,476,062 20,
and $160,174,475 48, the increase of the public debt—the remainder,
$1,142,825,411 78, or an average of $318,928,021 89 per annum, is the
amount actually expended .in the payment of current expenses and
interest.
It is thus shown that Avithin a period of three years and seven months,
the rcAfenues or the receipts from all sources of revenue reached the
enormous sum of $1,662,496,062 20, and that $630,431,125 90 were paid
on debts which were actually due at the close of the war, and for bounties which, like the pay of the army, Avere a part of the expenses of the
war. Adding the amount thus paid to the debt as exhibited by the



REPORT OF THE SECRETARY OF THE TREASURY.

XXI

books of the treasury on the first day of April, 1865, it appears that the
debt of the United States at that time Avas $2,997,386,203 24, and that
the actual reduction has been $^70,256,650 42; and but for the adA^ances
to the Pacific roads, and the amount paid for Alaska, Avotild have been
$519,650,650 42.
'
Nothing can better exhibit the greatness of the resources of this young
nation than this statement, or show more clearly its ability to make
" short work" of the extinguishment of the public debt. It Avill be borne
in mind that these immense rcA^enues have been collected while onethird part of the country Avas in a state of great destitution, resulting
from its terrible struggle to separate itself froni the Union, with its
political condition unsettled, and its industry in a great degree paralyzed;
and while also the other two-thirds Avere slowly recovering from the
drain upon their productive labor and resources—a necessary accompaniment of a gigantic and protracted Avar.
The Secretary has noticed with deep regret indications of a groA^dng
entiment in Congress^^ndtwithstanding the^ favorable exhibits whicli haA^e
been from time to time made of the debt-paying power of the conntry—
in favor of a postponement of the payment of any part of the principal of
the debt, until the national resources shall be so increased as to make the
payment of it more easy. If this sentiment shall so prcA^ail as to giA^e
direction to the action of the government, he would feel that a very
great error had been committed, which coijld hardly fail to be a scA^ere
misfortune to the country. The people of the United States will ncA^er
be so Avilling to be taxed for the purpose of reducing the debt as at the
' present time. NOAV, the necessity for its creation^ is better understood
and appreciatied than it can be at a future day. NOAVJ it is regarded by
a large majonty of tax-payers as a part of the great price paid for the
maintenance of the goA^ernment, and, therefore, a sacred debt. The
longer the reduction of it is postponed the greater will be the difficulties
in the way of accomplishing it, and the more intolerable Avill seem to be
the burden bf taxation. The Secretary, therefore, rencAvs the recommendations made in his first report, that a certain definite sum be
annually applied to the payment of the interest and the principal ofthe
debt. The aniount suggested was tAvo hundred millions of dollars. As
the debt is considerably smaller than its maximum Avas estimated at, the
amount to be so applied annually might now safely be fixed at one
.hundred and sev^enty-five millions of dollars, according to the estimate
already made in this report.
The subject of the currency in which thefiA^^e-twentybonds may be
paid—agitated for some time past—was i^*eely discussed during the
recent political canvass, and made a question upon which parties, to
som e extent, were divided. The premature and unfortunate agitation
and discussion of this question haA^e been damaging to the credit of the
government, both at home and abroad, by exciting apprehensions that
the good faith of the nation might not be maintained, and have thus
prevented our bonds from advancing in price, as they otherwise Avould




XXII

REPORT OF THE SECRETARY OF THE TREASURY.

liaA^e adA^anced, after it Avas perceiA^ed that the maximum of the debt
had been reached, and have rendered funding at a low rate of interest
too unpromising to be undertaken. In his report in 1865, the Secretary
used the folloAving language:
Before concluding his remarks upon the national debt, the Secretary would suggest that
the credit of the five-twenty bonds, issued under the acts of February 25, 1862, and June 30,
1864, would be improved in Europe, and consequently their market value advanced at homej
if Congress should declare that the principal as well as the interest of these bonds is to be
paid in coin. The policy of the goverament in regard to its funded debt is well understood
in the United States, but the absence of a provision in these acts that the principal of the
bonds issued under them should be paid in coin, while such a provision is contained in the
act under which the ten-forties were issued, has created some apprehension in Europe that
the five-tvventy bonds might be called in at the expiration of five years, and paid in United
States notes. Although it is not desirable that our securities should be held out of the United
States, it is desirable that they should be of good cre'dit in foreign markets on account of the
influence which these markets exert upon our own. It is, therefore, important that all misapprehension on these points should be removed by an explicit declaration of Congress, that
these bonds are to be paid in coin.
. - .

Without intending to criticise the inaction of Congress in regard to a
matter of so great importance, the Secretary does not hesitate to say that,
if his recommendations had been adopted, that the public debt would
have been much less than i t i s ; and tliat the reduction of the rate of
interest would ere this liaA^e been, in rapid progress. The Secretary does
not think it necessary to discuss the question in this report. His opinions
upon it are Avell knoAvn to Congress and the people. They were defir
nitely presented in his report for 1867, and they remain unchanged. He
begs leaA^e merely to suggest, as he has substantially done before, that
alleAdation of the burden of the public debt is to be obtained—not in a
decrial of the national credit—not in threats of repudiation—not in a further issue of irredeemable notes-—not in arguments addressed to the fears
of the bondholders^but in a clear and explicit declaration by CongTess,
that the national faith, in letter and spirit, shall be iiiAdolably maintained,
that the bonds of the United States, intended to be negotiated abroad
as well as at home, are to be paid, when the time of payment arrives, in
that currency AA^hich is alone recognized as money in the dealings of nation
Avith nation. Let Congress say this promptly, and there can be but little
doubt that the credit of the goA^ernment Avill so advance that Avithin the
next tAVO years the interest qn the larger portion of the debt can be
reduced to a satisfactory rate. He therefore earnestly recommends that
it be declared, Avithout delay, by joint resolution, that the principal of aU
bonds of-the United States is to be fDaid in coin.
It is also recommended that the Secretary be authorized to issue
$500,000,000 of bonds, $50,000,000 of which shaU mature annuaUy; the
first $50,000,000 to be payable, principal and interest, in lawful money—
the principal and interest of the rest in coin; and also such further
amount of bonds as may be necessaiy to take up the outstanding six per
cents, and the non-interest bearing debt, payable in coin thirty years after
date, and redeemable at any time after ten years at the pleasure of the
government,
the iiiterest to be paid semi-annually in coin, and in no case



REPORT OF THE SECRETARY OF THE TREASURY.

XXHI

oo exceed the rate offiA^eper cent.; proAdded that the Secretary may, in
his discretion, make the principal and interest of $500,000,000 of these
bonds payable at such city or cities in Europe as he may deem best.
The fact that, according to the recommendation, $50,000,000 of the
bonds to be issued are to become due each year for ten consecutiA^e years
(at the expiration of Avhich time all of the bonds would be under the control of the „gOA^ernment) Avould insui'e an annual reduction of $50,000,000
pf the public debt, and impart a credit to the other bonds which Avould
insui'e the negotiation of them on favorable terms.
Ofthe expediency of an issue of bonds corresponding, to some extent,
in amount Avith those held in Europe, the interest and principal of Avhich
shall be paid in the countries Avhere they are to be negotiated, there can
be but little doubt. On this point the Secretary used the folloAving language in his report of 1866:
The question;now to be considered is not how shall our bonds be prevented from going
abroad, for a large amount has already gone, and others will follow as long as our credit is
good and we continue to buy more than we can pay for in any other way, but how shall they
be prevented frora being thrown upon the home market, to tEwart our efforts in restoring
• the specie standard ? The Secretary sees no practicable method of doing this at an early day,
but by substituting for them bouds which, being payable principal and interest in Europe,
will be less likely to be returned when their return is the least to be desired. The holders of
our securities in Europe are now subject to great inconvenience and not a little expense in
collecting their coupons; and it is supposed that five per cent., or, perhaps, four and a half
per cent, bonds, payable in London or Frankfort, could be substituted for our six per cents.,
without any other expense to the United States than the trifling commissions to the agents
through whom'the exchanges might be made. The saving of interest to be thus effected
would be no inconsiderable item ; and the advantages of having our bonds in Europe placed
in the hands of actual investors, is too important to be disregarded.

The Secretary has nothing further to say on this point than that careful reflection has only strengthened his couAdctions of the correctness of
the views expressed i n the foregoing extract
In recommending the issue of bonds bearing a lower rate of interest,
to be exchanged for the outstanding six per cents._, the Secretary must
not be understood as having changed his opinion in regard to the expediency or the wisdom of the recommendation in his last report—
That the act of March 3, 1865, be so amended as to authorize the Secretary of the Treasury
to issue six per cent, gold-bearing bonds, to be known as the consolidated debt ofthe United
States, having 20 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 which^. 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.

He refers to Avliat he then said in adA^ocacy of that recommendation as
an expression of his well-considered opinions at the present time, and
he is only prcA^ented from repeating the recommendation, by the fact
that it met Avith little approval at the last session, and has not groAvn
into favor since. He sincerely hopes that the future history of the debt
Avill vindicate the Avisdom of those Avho are unable to approve the proposition.



XXIV

REPORT OF THE SECRETARY OF THE TREASURY.

The folloAAdng is a statement of the public debt on the 1st of July, 1868.:
D E B T BEARING COIN I N T E R E S T .

5 per cent, bonds
6 per cent, bonds of 1867 and 18^68
6 per cent, bonds, 1881
6 per cent. 5-20 bonds
Navy pension fund

.
...

$221,588,400 00
^
6,893,441 80 .
283,677,200 00
1,557,844,600 00
13, 000, 000 00
$2,083,003, 641 80

DEBT BEARING CURRENCY INTEREST.
6 per cent, bonds
;
$29,089,000
3-year compound interest notes
......
21,604,890
3-year 7.30 notes
,
25,534,900
3 per cent, certificates...
i............ ...i..
50,000,000
_-^-

00
00
00
00

MATURED DEBT NOT PRESENTED FOR PAYMENT.
3-year 7.30 notes, due August 15, 1867, and June 15
and July 15,-1868
, $12,182,750 00
Compound-interest notes, matured June 10, July 15,
August 15, October 15, and December 15, 1867, and
May]5, i868
6,556,92000
Bonds,Texas indemnity
256, 000 00
Treasury notes, acts July 17, 1861, and prior thereto
155,111,64
Bonds, April 15,1842...
. 6,000 00
Treasury notes, March 3, 1863.
.555,492 00
Temporary loan
,.
797,029 00
Certificates of indebtedness.....
„
18,000 00
_
..
—_.
UnitedStates notes
Fractional currency
Gold certificates of deposit

DEBT BEARING NO INTEREST.
$356,141,723 00
'..
32, 626, 951 75
17,678,640 00
—

Total debt
Amount in treasury, coin
• Amount in treasury, currency

Amount of debt less cash in treasury

126,228,790 00

'

20,527,302 64

406,447,314 75
2,636,207,049 19

$100,500,561 28
30,505,970 97
;

131,006,532 25
2,505, 200,516 94

The following is a statement of receipts and expenditures for the fiscal
year ending June 30, 1868:
Receipts from customs
$164,464,599 56
Receipts from lands
1,348,715 41
Receipts from directtax.
^
i..
1,788,145 85
Receipts from internal revenue
191,087,589 41
Receipts from miscellaneous sources (of which amount there was received
for premium on bonds sold to redeem treasury notes, the sum of
$7,078,203 42)
i
46,949,033 09.
Total receipts, exclusive of loans



$405,638,083 32

REPORT OF THE SECRETARY OF THE TREASURY.

XXV

Expenditures for the civil service, (of which amount there was paid for
premium on purchase of treasury notes prior to maturity, $7,001,151 04) $60, Oil, 018
Expenditures for pensions and Indians
27,883,069
Expenditures by War Department
123, 246, 648
Expenditures by Navy Department
25,775,502
Expenditures for interest on the public debt
^ * . ^ . . . . 140,424,045
Total expenditures, exclusive of principal of public debt

71
10
62
72
71

$377,340,284 86

The foUoAving is a statement of receipts and expenditures for the quarter ending September 30, 1868:
^
The receipts from customs
$49,676, 594
The receipts from lands
.'
714,895
The receipts from direct tax
15,536
The receipts from internal revenue
.;..
38,735,863
The receipts from miscellaneous sources (of which amount there was
received from premium on bonds sold to redeem Treasury notes the sum
of $587,725 12
,
6,249,979
Total receipts, exclusive of loans

.-

67
03
02
08

97

95, 392,868 77

Expenditures for the civil service, (of which amount there was paid as premium on purchase of treasury notes prior to maturity $300,000,).^.;.. $21,227,106 33
Expenditures for pensions and Indian
*
s
........ ....
12, 358, 647 70
Expenditures for War Department...... . . . . . . . . . . . . ^
27,219,117 02
Expenditures for Navy Department
.,..
5, 604,785 33
Expendi tures for interest on public debt
'.
38,742, 814 37
Total expenditures, exclusive of principal of public debt

" 105,152, 470 75

The Secretary estimates that, under existing lawSj the receipts and
expenditures for the three quarters ending June 30, 1869, Avill be as
follows:
From customs.....
Fromlands..
...:...
Frpm internal revenue
From miscellaneous sources
Receipts

$125, 000, 000
1,000,000
100,000,000
....
20,000,000

.;

00
00
00
00

246,000,000 00

And that the expenditures for the same period, if there be ho reduction of the army, Avill be—
For
For
For
For
For

the civil service
pensions and Indians.
War Department, including $6,000,000 bounties
Navy Department
interest on public debt
Expenditures




•

$40 000,000
18,000,000
66,000,000
16,000,000
91,000,000

00
00
00
00
00

231,000,000 00

XXVI

REPORT OF THE SECRETARY OF THE TREASURY.

The receipts and expenditures under existing laAvs for the fiscal year
ending June 30, 1870, are estimated as follows:
From c u s t o m s . . . . . . .
From internal revenue
Fromlands.
From miscellaneous sources

$160, 000, 000
140,000,000
^2,000,000
25,000,000

'.

Receipts....

00
,00
00
00

327,000,000 00

\ The expenditures for the same period, if the expenses of the army
should be kept up to about the present average, Avill be as follows:
For the civil service
Forpensions andlndians
For War Department
For Navy Department
For interest on public debt
Expenditures

....:

.,..-.'

$50,000,000
30,000,000
75,000,000
20,000,000
'... ']28,000;000
...

.00
00
00
00
00

303,000,000 00

The accompanying report of the Commissioner of Internal EcA^enue
giA^es the necessary information iii regard to the bureau, and contains
many very judicious recommendations and suggestions which are Avorthy
the careful consideration of .Congress.
„
The internal branch of the revenue serAdce is the one in which the
people feel the deepest interest. The customs duties are collected at a
fcAv points, and although paid eventually by the consumers, they are felt
only b}^ the great mass of the people in the increased cost of the articles
consumed. Not so with the internal taxes. These are collected in
every part of the Union; and their burdens fall, to a large extent, directly
upon the tax-payers. Assessors, collectors, inspectors, detectiA^es—
necessary instruments in the colllection of the rcA^enues—are found in
every part of the country. There is no Adllage or rural district where
their faces are not seen, and where collections are not made. The eyes
of the whole people are therefore directed to this system, and it is of the
greatest importance that its administration should be such as to entitle
it to pubic respect. Unfortunately this is not the case. Its demoralization is admitted; and the question arises, Avhere is the remedy*? The
Secretary is of the opinion that it is to be found in such amendments to
the act as will equalize the burdens of taxation, and in an elevation of
the standard of qualification for revenue offices.
Upon the subject of internal taxes the Secretary has already spoken.
In regard to the character ofthe rcA^enue officers he has only to say, that
there must be a decided change for the better in this respect if the system is to be rescued from its demoralized condition. After careful reflection, the Secretary has come to the conclusion that this change would
follow the passage of the bill reported by Mr. Jencks, from the Joint
Committee on Eetrenchment and Eeform, on the 14th of May last, enti


REPORT OF THE SECRETARY OF THE TREASURY.

XXVII

tied ^'A bill to regulate the civil serAdce and promote the efficiency
thereof." The Secretary gives to this bill his hearty approval, and refers
tothe speech Avhich was made,upon its introduction, by the gentleman'
Avho reported it, for an able land lucid exposition of its provisions, and
for a truthful and graphic description of the evils of the present system
of appointments to office.
On the 5th day of October last, the. day for their. regular quarterly
reports, the number of national banks Avas 1,644, 17 of which were in
voluntary liquidation. Their capital was $420,634,511; their discounts,
$655,875,277 35; their circulation, $295,684,244; and their deposits,
$601,830,278 40
In no other country was so large a capital ever invested in banking,
under a single system, as is now invested in the national banks; ncA^er
before were the interests of a people so interwoA^en with a system of
banking, as are the interests of the people of the United States with their
national banking system. It is not strange, therefore, that the condition
and management of the national banks should be, to them and to their
representatives, a matter of the deepest concern. That the national
banking system is a perfect one is not asserted by its friends; that it is
a A^'ery decided improvement, as far as circulation is regarded, upon the
systems Avhicli it has superseded, must be admitted by its opponents.
Before it AA^as established, the scA^eral States, whether in conformity with
the Constitution or not—jointly with the general gOA^ernment, during the
existence of the charter of the United States Bank, and solely after the
expiration of that charter—excercised the power of issuing bills of credit,
in the form of bank notes, through institutions of their own creation,
and thus controlled the paper money, and thereby, in no small degree,
the business and commerce of the country. In May, 1863, when the
' National Currency Bureau was established in Washington, some 1,500
banks organized under State laAvs, furnished the people of the United
States Avith a bank-note currency. In some of the States, banks
Avere compelled to protect—^partially at least—the holders of their
notes against loss, by dei)osits of securities Avith the proper authorities.
In other States, the capital of the banks (that capital being wholly under
the control.of their managers) was the only security for the redemption
of their notes. In some States there was no limit to the amount of notes
that might be issued, if secured according to the requirements of their
statutes, nor any necessary relation of circulation to capital. . In others,
while notes could be issued onlj^ in certain proportions to capital, there
Avas no restriction upon the number of banks that might be organized.
The notes of a few banks, being payable or redeemable at commercial
centres, Avere current in most of the States, while the notes of other
banks (perhaps'just as solvent) Avere uncurreiit beyond the limits of the
States by whose authority they were issued. How valueless Avere the
notes of many of the State banks is still keenly remembered by the
thousands who suffered by their insoh^ency. The direct losses sustained
by for
theFRASER
people by an unsecured bank-note circulation, and the indirect
Digitized


XXVIII

REPORT „ OF THE SECRETARY OF THE TREASURY.

losses to the country resulting from the deranged exchanges, caused by
a local currency constantly subject to the manipulations of money changers, and from the utter unsuitableness of such a currency to the circumstances of the country, can be counted by millions. It is only necessary
to compare'the circulation of the State banks with that furnished by
the national banks, to Adndicate the superiority of the present system.
Under the national banking system, the government which authorizes
. the issue of bank notes, and conlpels the people to receive them as money,
assurnes its just responsibility and guarantees their payment. This is
the feature which especially distinguishes it from others and gives to it
its greatest value.
The object of the Secretary, however^ in referring to the national banks
is not to extol them, but to call the attention of Congress to the accompanying instructive report of the Comptroller of the Currency, especially to that part of it which exhibits the condition and management of
the banks in the commercial metropolis, and to the amendments proposed by him to the act.
On the 5th day of October last, the loahs or discounts of the banks in
the city of New York amounted to $163,634,070 23, only $90,000,000 of
which consisted of commercial paper, the balance being chiefly made up
of what are known as loans on call, that is to say, of loans on collaterals,
subject to be called in at the pleasure of the banks. Merchants or
manufacturers cannot, of course, borrow on such terms, and it is understood that these loans are confined mainly to persons deaUng, or rather
speculating, in stocks or coin. This statement shows to what extent the
business of the banks in New York has been diverted from legitimate
channels, and how deeply iiiA^olved the banks haA^e become in the uncertain and dangerous speculations of the street.
The deposits of these institutions on the day mentioned amoimted to
$226,645,655 80, and of their assets $113,332,689 20 consisted of certain
cash items Avhich Avere in fact mainly certified checks, which had been
passed to the credit of depositors, and constituted a part of the
$226,645,655 .80 of deposits, although the banks always deduct such
checks from their deposits in making up their statement for the pay- ^
meiit of interest, and their estimates for reserA^es. It is understood to
be the practice of a number of the banks (perhaps the practice exists to
a limited extent in aU) to certify the checks of their customers in advance
of the deposits out of which they are iexpected to be paid; in other Avords,
to certify checks to be good, under an agreement betAveen the banks and
the draAvers that the money to protect them shall be deposited duxing
the day, or at least before the checks, which go through the clearinghouse, can be presented for payment. The Secretary has learned Avith
great surprise that a number of banks—generally regarded as being
under judicious management—certify in a single day the checks of
stock and gold brokers to many times the amount of their capitals, with
no money actually on deposit for the protection of the checks at the
time of their certification. A more dangerous practice, or one more



REPORT OF THE SECRETARY OF THE TREASURY.

XXIX

inconsistent Avith prudent, not to say honest banking, cannot be conceived. I t is imauthorized by the act, and should be prohibited by scA^ere
penalties. Aside from the risk incu.rred by this reckless method of banking, the effect of such practices is to. foster speculation by creating inflation. It is, in fact, part and parcel of that fictitious credit which is so
injurious to the regular business of the city, and to the business of all
parts of the country, which feel and are affected by the pulsation of the
commercial centre. It is this very dangerous practice, combined with
the more general practice of making loans "on call," which leads to
unsafe extensions of credits, and makes many of the banks in New York
helpless .when the money market is stringent. Can anything be more
discreditable to the banks of the great emporium of the country, or
afford more conclusive evidence of their imprudent management, than
the fact, that with a capitals-including their surplus and their undiAdded
profits—of one hundred millions of dollars, the withdrawal from circulation of ten or fifteen millions of legal tender notes, by combinations for
speculative purposes, can create a money stringency, by which not only
the stock market is broken down, but the entire business of the city,
and to some extent the business of the country is injuriously affected.
If the banks were no more extended than they ought to be, or had proper
control over their customers, no such combinations would be likely tobe
formed, or if formed, they Avould utterly fail of their object.
These remarks do not, of course, apply to all of the banks in New
York, for some of them are strictly commercial institutions, and are
under the contrQl of men Avho are distinguished alike for their talents
and their conserA^atism. They are, however, applicable to them as a
class, and they undoubtedly apply in some measure to many banks in
other cities.
•The recommendation of the Comptroller that all national banks be
prohibited by laAv from certif^dng checks which are not drawn upon deposits actually existing at the time the checks are certified to be good,
is heartily concurred in.
The Secretary has long entertained the opinion that the practice of
paying interest on deposits—tending, as it does, to keep the banks constantly extended in their discounts—is injudicious and unsafe. He
therefore approves of the recommendation of the Comptroller that
national banks be prohibited from paying interest on bank or individual
balances.
The Secretary also agrees with the Comptroller in his recommendation
that authority be given to him to call upon the banks for reports on days
to be fixed by himself. If a reserve is necessary, it should be kept constantly on hand, and the business of the country ought not to be disturbed by the preparation of the banks for the quarterly reports.
The views of the Secretary in regard to the necessity of a central
redeeming agency for the national ba,nks haA^e been frequently presented,
and it is not necessary for him to repeat them.



XXX

REPORT OF THE SECRETARY OF THE TREASURY.

There are other suggestions in the Comptroller's report deserAdng the
attention of Congress, which the Secretary lacks the time to consider.
There is one subject, however, not discussed by the Comptroller, to
which the Secretary invites special attention.
<
Although the national banking system should be relicA^ed from the
limitation noAV imposed upon the aggregate amount of notes that may
be issued, this cannot safely be done as long as the suspension of specie
payments continues. ^TeA^ertheless, measures should at once be adopted
to remedy, as far as practicable, the inequality which exists in the distribution of the circulation. As the. gOA^ernment has, by the tax upon
the notes of State banks, depriA^ed the States of the power of :Curnishing
facilities to their citizens, it is obAdously just that those States Avhich are
thus depriA^ed of these facilities, or which do not share equally Avith
other States in the benefits of the national banking system, should be
supplied with both banks and notes. There are two modes by which
this m a y b e accomplished: One by reducing the circulation of the
banks of large capital only; the other by limiting the amount of notes
to be furnished to all the banks—^say to 70 per cent, bf their respectiA^e
capitals. The latter mode is preferable, as by it no discrimination would
be made between the banks, and all would be strengthened by a reduction of their liabilities, and by a release of a part of their means now
deposited with the Treasurer, which would be of material service to
them in the preparation they must make for a return to specie payments.
If a redeeming agency should be established, the reduction of the circulation of the existing banks could be effected as rapidlj^ as new banks
can be organized in the western and southern States where they are
needed.
The new Territory of Alaska has been the object of much attention
during the past year, but its distance and the uncertainty and infrequency of communication with it, and our imperfect knowledge of its
condition, haA^e somcAA^hat embarrassed the department in organizing
therein a satisfactory rcA^enue systein.
Under the authority of the act of the last session, the administration,
by special agency, (Avhich, in the absence of the regular machinery, was
of necessity resorted to,) has been superseded by'the appointment, of a
collector, to reside at Sitka, Avho left for his post in September last, and
has probably, ere this, entered upon the discharge of his duties.
A gentleman from this department accompanied him to assist in establishing the collection service on a proper foundation, and in perfecting
arrangements for the prevention of smuggling.
Eecognizing also the vast importance of reliable information on mat-.
ters not immediately connected with these objects, but haAdng nevertheless a most important bearing upon them more or less direct, another
agent, long familiar Avith that country, was, at the same time, despatched
Avitli directions to apply himself to the ascertainment of its natural
resources, the inducements and probable channels of trade, and the needs:



REPORT OF THE SECRETARY OF THE TREASURY.

XXXI

of commerce in the way of lights and other aids to navigation. He was
also particular^ intrusted with a superAdsion of the fur interests, and
the enforcement of the law prohibiting the killing of the most A^aluable
fur-bearing animals.
The existence of coal at numerous points has been known for years,
and some of the beds Avere worked by the Eussians, with indifferent success; none, however, has been hitherto procured on the North American
Pacific coast equal to that from the Nanaimo mines, on YancouA^er's
island; and this, though raised from a considerable depth, is not of
superior quality. The officers of the cutters Avere therefore instructed
to explore the coast as far as practicable, for the purpose of ascertaining
the supply and the quality of coal in the Territory. A number of localities producing coal were visited, including the abandoned Eussian mines,
but at none did the outcroppings exhibit any flattering promise except
on the coast of Cook's inlet. There, near Fort Kenay, about 700 miles
from Sitka, were found upon the cliff's numerous parallel veins extending many miles along the shore. Some of the coal taken from them
proved to be superior to that taken from the Nanaimo mines. The indications are that the supply is abundant and the quality fair.
The protection of the fur-bearing animals is a matter of importance
hardly to be OA^errated. In consequence of information received last
spring, the captain of the " Wayanda" was directed to Adsit, as early iii
the season as practicable, the islands in Behring's sea, Avhere the fur
seal chiefly abounds. On his arriA^al at St. Paul's and St. George's islands,
he found there scA^eral large parties engaged in hunting the animals indiscriminately, and in traffic with the natiA^es in ardent spirits and other
forbidden articles. Quarrels had arisen, and the iiatiA^es complained that
the reckless and ipiskilful movements of the ncAv'-iiunters had already
driven the animals from some of their usual haunts. The captain of the
cutter instituted such measui'es as he felt authorized to institute for the
maintenance'of the peace and the protection of the animals from indiscriminate slaughter.
The preservation of these anima;ls, by the observance of strict regulations in hunting them, is not only a matter of the highest importance in
an economical vicAv, but a matter of life or death to the natives. Hitherto, seals have been hunted under the supervision of the Eussian company, and exclusively by the natiA^es, who are trained from children to
that occupation, and derive from it their clothing and subsistence. They
have been governed by exact and stringent rules as to the time of hunting, and the number and kind of seals to be taken. It is recommended
that these rules be continued by legal enactment j and that the existing
laAV prohibiting absolutely 4he killing of the fur seal and sea otter be
repealed, as starA^ation of the people would result from its strict enforcement. The natives (with the exception of the Indians in the southern
part of the Territory, who are fierce and warlike) are a gentle, harmless
race, easy to. govern, but of great enterprise and daring in the pursuit of



XXXH

REPORT OF THE SECRETARY OF THE TREASURY.

game—-many of them passing annually in their skin canoes from the
main land and Aleutian islands to the islands of St. Paul and St. George,
. a distance of about 150 miles, through a strong sea, and returning with
the proceeds of their hunt.
The seals ,are extremely timid and cautious. They approach their accustomed grounds each year Avitli the greatest circumspection, sending
advance parties to reconnoitre, and at once forsaking places where they
are alarmed by unusual or uuAA^elcome visitors. They haA^e been in this
way driA^en from point to point, and liaA^e taken refuge in these remote
islands, whence, if they are now driA^en, they must resort to the Asiatic
coast. There can be no doubt that, without proper regulations for hunting, these valuable animals, and the more valuable but less numerous
sea otters, a very profitable trade AviU very soon be entirely destroyed.
The United States cannot of course administer such a trade as a
gOA^ernment monopoly, and the only alternative seems to be to grant
the exclusiA^e privilege of taking these animals to a responsible company
for a series of years, limiting the number of skins to be taken annually
by stringent proAdsions. A royalty or tax might be imposed upon each
skin taken, and a revenue be thus secured sufficient to pay a large part
of the expenses of the Territory.
. O u r relations with the Hudson Bay Company, and the regulation of
the transit of merchandise betAveen their interior trading posts and the
sea-coast,, by way of Stikine river, will doubtless require early attention,,
but at present the Secretary is not sufficiently advised to offer any recommendations upon the subject.
The recent political changes in Spain, and the indications of a more
liberal commercial policy on her part, before the revolution took place,
add force to the remarks and recommendation of the Secretary in his
last report, in regard to our commercial relations Avith that country. He
again strongly recommends the repeal of the acts of July 13,1832, and
June 30,1834, so that Spanish A^essels may be subject to our general
laws, which are ample to afford protection against unfriendly Spanish'
legislation, and are free from the innumerable difficulties of administration Avhich exist under these special enactments.
The Secretary asks attention to the necessity of more exact and stringent laAvs respecting the carriage of passengers, and also of such legislation as shall settle, so far as they can be settled in this manner, some of
the vexed questions arising under steamboat laws.
It is necessary merely to repeat Avhat has been at other times stated, in
regard to the insufficiency of the tax fund to meet the necessary
expenses of the marine hospitals, notAvithstanding the economy which,
during the past year, has reduced the expenditures more than $12,000.
It is impossible to ignore the fact that these hospitals are and must be,
unless the rate of the tax is largely increased, a constant drain upon
the treasury.
,
.
The revenue cuttier service now comprises 25 steamers, and 17 sailing



REPORT OF T H E SECRETARY OF T H E TREASURY.

XXXIII

A^essels. Of the six steamers on the lakes, all but one are at present,
agreeably to the Adews of Congress, out of commission, the "Sherman"
alone being in active serAdce.
Five of the steamers on the sea-coast are small tugs, from 40 to 60 tons
burden, the utility ahd efficiency of which at the leading ports—as substitutes for ordinary row-boats on the one hand, and for the light cutters on the other, both in the harbor duties of inspection and police,
and in the prcA^ention and detection of smuggling—have been so
thoroughly tested by experience, that it is thought they should be
employed still more extensiA^ely than they now are. Upon the lakes, in
particular, they would be of the greatest value, and they should be substituted for the large steamers now there, Avhich should, Avith one excep-^
tion, be sold, as they are depreciating in value and are a useless expense.
The exception is the " S. P. Chase," which is of such dimensions that she
might be brought to the sea-coast, Avhere she could be used to advantage.
This would probably be preferable to a sale of her where she lies. The
schooner "Black," being old and not fit for further serAdce, has been sold.
The "Morris" also is about to be disposed of for the same reason. The
steamer "Nemaha," stationed at Norfolk, has been destroyed by accidental fire.
On the Pacific coast are the "Wayanda" in Alaska, and the "Lincoln"
at San Francisco, both in excellent condition; the schooner '^ Eeliance,"
recently ordered to Sitka, is also in good order. The schooner " Lane,"
at Puget sound, is old and unfit for the requirements of that station.
The addition of scA'^eral thousand miles of sea-coast, by the purchase
of Alaska, renders the cutter force in the Pacific inadequate for even the
ordinary duties pertaining to the serAdce, without regard to the additional demands upon it for the protection of the fur-bearing animals.
The recommendation heretofore made that tAvo first-class steamers be
built or purchased for the western coast is therefore renewed. A steam
cutter is also needed for Charleston, and one for the coast of Texas.
In his report for the year 1866, the Secretary called the attention of
Congress especially to the condition of the shipping interest of the
United States. In his report of last year he again referred to it in the
folloAving language:
,
.
The shipping interest of the United States, to a great, degree prostrated by the war, 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
Secretary 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 proffitably build ships nor successfally 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 indications are that the great ship-building interest.of the eastern and iniddle States has
been steadily declining, and that consequently the United States is gradually ceasing to be a
great maritime pow^r. A return to specie payments will do much, but will not be sufficient
i nFRASER
T
^
Digitized for


XXXIV

REPORT

OF THE

SECRETARY

OF T H E

TREASURY.

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.

What was said by the Secretary in 1806 and 1867, upon this subject,
is true at the present time, and he therefore feels it to be his duty to
repeat his recommendations. The shipping interest was not only prostrated by the war, but its continued depression is attributable to the
financial legislation, and the high taxes consequent upon the war. The
honor and the welfare of the country demand its restoration.
Accompanying this report there is a very accurate and instructive chart,
prepared by Mr. S. Mmmo, jr., a clerk in this department, which presents,
in a condensed form, the progress of ship-building in the United States
from 1817 to 1868.
Since the abrogation of the treaty of June 4,1854, between the United
States and Canada, no favorable opportunity for a reconsideration of
the commercial relations of the two countries has been presented. Canada has yet to consolidate a political confederation with the other
English colonies and possessions on this continent, and until the hostility of Nova Scotia to that measure is removed, and the concurrence
of Northwest British America is secured^ the authorities at Ottawa are
in no situation to make an adequate proposition to the United States,
in exchange for the great concession of an exceptional tariff, on our
northern frontier, in favor of the leading Canadian staples. On the
other hand, until the United States shall have fully matured a satisfactory system of duties, external as well as internal, the Secretary
would be indisposed to favor any special arrangement which would
remove any material branch of the revenue system from legislative control. Meanwhile, a Canadian policy for the enlargement of the Welland
and St. Lawrence canals to dimensions adequate to pass vessels of one
thousand tons burden from the upper lakes to the Atlantic, will doubtless be regarded as indispensable to any substantial renewal, by treaty
or legislation, of the former arrangement. The discussions and experience of the last twelve months are regarded, by the Secretary, as warranting an authoritative comparison of views between the representatives of Great Britain and Canada and the government of the United
States, and in that event this department will cheerfully contribute,
by all appropriate means, to comprehensive measures which shall assimilate the revenue systems of the respective countries, make their markets
mutually available, and for all commercial or social purposes render the
frontier as nearly an imaginary line as possible. There certainly seems
no just reason why all the communities on the American continent
might not imitate the example of the Zollverein of the German states.




XXXIV

REPORT

OF THE SECRETARY

OF THE

TREASURY.

The progress of the coast survey has been satisfactory and commensurate with the appropriations, as will be seen from the annual report of
the superintendent of that work. During the past year, surveys have
been in progress in the following localities, named in geographical order,
viz: On the coast of Maine, in Penobscot bay and on the islands lying
within its entrance; on the shores of St. George's and Medomak rivers;
in Muscongus bay; on the estuaries of Quohogbay, and in the vicinity of
Portland; completing all the in-shore work between the Penobscot and
Cape Elizabeth. In Massachusetts, between Barnstable and Monomoy,
completing the survey of Cape Cod. In Rhode Island, on the western
part of Narraganset bay. In ISew York, at Rondout and in the bay of
ISTew York. In Kew Jersey, on the coast near the head of Barnegat bay.
In Maryland and Yirginia, on the Potomac river and the southern part
of Chesapeake bay. In North Carolina, in Pamlico sound and on its
western shore, including Neuse and Bay rivers, and off the coast north
of Hatteras. In South Carolina, on the estuaries of Port Royal sound.
In Georgia, on St. Catherine's, Doboy, and St. Andrew's sounds; in the
Florida straits and in the bay between the keys and main shore of Florida. On the coast between Pensacola and Mobile entrances. A t the
passes of the Mississippi, and in Galveston, Matagorda, and Corpus
Christi bays, on the coast of Texas. In California, surveying parties*
have been at work on the coast between Buenaventura and Santa Barbara, at Point Sal, and on the peninsula of San Francisco. In Oregon,
on Yaquina bay, Columbia and Malheur rivers. In Washington Territory, on Fuca straits and in Puget sound.
In the Coast Survey office, 48 charts have been entirely or partially
engraved during the year, of which 19 have been published. Regular
observations of the tides at seven principal stations have been kept up,
and tide tables for all parts of the United States for the ensuing year
have been published. A new edition of the Directory or Coast Pilot
for the western coast has been prepared, and a preliminary guide for
the northwestern coast has been compiled.
This brief glance at the operations of the coast survey during the past
year shows the great scope of that work, which has justly earned a large
measure of public favor. Its importance to the commerce and navigation
of the country are now well understood, nor can its incidental contributions to science fail to be appreciated by the representatives of the people.
The work should be pressed steadily forward, with means sufficient for
the most effective working of the existing organization, so that it may
embrace, at no distant period, the whole of our extended coast line within
its operations, including the principal harbors in our newly-acquired Territory of Alaska.
The report of the Light-house Board is as usual an interesting one.
bureau of the Treasury Department is conducted with more ability or
with a more strict regard to the public interests than this.
In view of the extension of the light-house system, consequent upon




XXXVI

REPORT OF THE SECRETARY OF THE TREASURY.

the increase of the commerce of the country and the acquisition of seacoast territory, it is respectfully submitted that some authoritatiA^e defini-1
tion of the limit to which aids to navigation sliall be extended by the
general government should be established.
It may Avell be doubted Avhether the general gOA^ernment should be
called upon to do jnore than to thoroughly provide the sea and lake
coasts Avith lights of high order,, both stationary, and floating, and so to
place lights of inferior order as to enable A^essels to reach secure anchorages at any season of the year.
The act of Congress, approved August 31,1852, establishing the Lighthouse Board, d i r ^ t s that the coasts of the United States shall be divided
into twelve districts. I t is recommended that authority be giA^en to
increase the nuniber of districts to fourteen.
The business of the bureau would be facilitated if Congress should
confer the franking privilege upon the Light-house Boaid in tlie same
manner and upon the same terms as it is now exercised by the several
bureaus of the Treasury Department;
'
The attention ot Congress is called to the annual report of the director
of the mint, which contains the usual statistics of the coinage pf the
country, and various suggestions and recommendations, Avhich aie
worthy of consideration.
The total value of the bullion deposited at the mint and branches
during the fiscal year was $27,166,318 70, of whiph $25,472,894 82 wa^
in gold, and $1,693,423 88 in sih^er. Deducting there deposit, the amount
of actual deposit was $24,591,325 84.
The coinage for the year was in gold coin, $18,114,425; gold bars,
$6,026,810 06; silver coin, $1,136,750; s i h w bars, $456,236 40; nickel,
(ioi)per, and bronze coinage, (one, tAVO, three, and fiA^e-cent pieces,)
$1,713,385; total coinage, $20,964,560; total bars stamped, $6,483,046 54^
The gold deposits of domestic production were: at Philadelphia,
$1,300,338 5 3 ; at San Francisco, $14,850,117 84; at New York',
$5,409,996 55; at Denver, $357,935 11. The silver deposits were at
Philadelphia, $67,700 78; at San Francisco, $651,239 05; at NCAV York,
$262,312 96; at DeuAW, $5,082 67.
The gold and sibber deposits of foreign production were $1,686,602 35.
The amount of gold coined at Philadelphia w^as $3,864,425; at, San Francisco, $14,979,558 52; of silver at Philadelphia, $314,750; at San Francisco, $822,000; of nickel, copper, and bronze at Philadelphia, $1,713,385.
Total number of pieces struck, 49,735,840.
The branch mint at Denver has never coined money, and its expense?
are entirely out of proportion to its business.. The law under which it
Avas organized should be repealed, and the institutioh reorganized as an
assay office.
,
- During the past year the branch mint building at Carson City, Nevada,
has been completed, and the necessary machinery and fixtures have
been forwarded. It Avill be ready for Avork early next season.



REPORT OF T H E SECRETARY OF T H E TREASURY.

XXXVII

The mint at Philadelphia and the branch in^
Francisco have
the conficlence of the people and of the governtnerit; and when the new
mint building in San Francisco is erected, these mints will be of ample
capacity to.supply coinage foi^tjiawhoie c q ^
of coinage reqiiires large and expe^^^
under charge of men
Qf science and of undoubted iiite^^^^
jahd such can be successfully
maintained/only a t cbhim
of fineness is cohtihualiy offered for mahipulation. The e'stablishment
of. additional branch' mints is, therefore, imhecessary^^^^^^
injudiciohC'7V.r.u •'•-.^:^^^
•;_.;••• .•••;.vr
\ ^- -• r
• :; ^••-•.. •••••••• _^.
^ h e entii^ M ^
mint in San Francisco Averefornierty
in iin^kited bhllioh; now nearly tAvo-thirds of the amount is deposited
in bars, refined by, priya^ establishmehts. The law reciuires that the
partihg charge shaireqi-iat the abtual cost of thie process; b u t the experiehee of the p &
shovrs that hot less than $30,000 annually
may be saved tb the gbverhmeht by discontinuing the busines of refining
upon the Pacific coast; and it is, therefor^ reco
the Sec-\
reiary be authorized toexchange the unparted bullion deposited at the
mint for refihedj)ars whehe^^
opinion, it may be for the pubhc
ihteresftb do'so."'''^''""'"'^'"'"^^"^'••"• '•;•'"•• '-'••••''••/••^-•^-^"••'•-•• ^ '••• ""y f:''\^ '^ ,••"'[•
It is also recommended that authority,be given for the redemption of
the w^^ahd tAVQ:^^
latiphs as may be pr-^sc^ribed l>y the department, ; ;
:
On the first d&y of April last Mr. B. W. EaymondAvas appointed Commissibiier of Mining,Statistics, in place of Mr. J. Eoss Browne, now commissioher;to;Chihar'"'" ^^
^^ '",••.". "'V.....' -^^ .' ''' " • , " ' . ' .
Mr. E^ymohd wais ihstructed to continue the work so ably commenced
by his predecessor, ahci
to
Avill show with Avhat diligence and
ability lie is p&fDi^ing the duties as^ig^
to him. 'The Secretary
inAdrtfes th<6 att^htioii of Opiigress to this report, and asks for the recomihfehdatioiis wliich'it contains d
The' following extract irom the Secretary's report of 1867 presents,
in Istnguagfe which he cannot hia;ke more explicit, his present Adews:
.J'he! Secretary respectfully reconimends the reorganization of the accounting offices of
the Treasury DepartWent, so as to place^this branch of the public service under one respon sible head, according to what sfeeihs to have been designed in the original orgahization of
the! department, and followed untih tHe increase of business led to the Creatioii of the office of
Sepond Gornptroller,; and subsequently to that of Commissioner of Customs. There are now
three officers controlling the settlemerits of .accounts,, each independent of the others, and, as
a consequencCj the rules and decisions are not uniform where the samle or like questions
arise. In the judgment of the Secretary, the concentration of the accouiiting offices under
one head would secure greater efficiency; as. well as greater uniformity of practice, than c^n
be ;expected uiider a.divided supervision.i I t is^
also; that it would be^advantageoiis- to relieve the Commissioner of Customs of the duty of settling accounts,' and to confine, his labors-to i h e supervision of .the revenue..fi'orn customs, now sufficiently large to
demand his whole time. I t j s therefore recommended^that the office,of Chief Comptroller be
sreated, having general supervision of the accounting officers and appellate jurisdiction frora
4ieir decisions; to which should be transfelTed the diity of exiamining- and countersigning



XXXVIII

REPCiRT OF T H E SECRETARY OF T H E

TREASURY.

warrants on the treasury, and of collecting debts due the goverhment, now constituting a
part of the duties of the First Comptroller; aridthaj; the adjustnaeht.of accounts pertaining
to the customs be restored to the latter office. .
.;
.N
- The Secretary also renews the recommendation: contained in. his last annual report,, of a
reorganization of the bureaus of the department, and most respectfully and ear^nestly solicits
for it the.favorable action of Gongress. The compensation now ^paid is inadequate to the
services performed, and simple iustice to gentlemen of the ability and character of those
employed in the department,, requires a liberal addition to their present compensation. . Since
the rates of compensation now allowed were established, the duties, labors, and responsibiiities of the bureaus have been largely increased, and the neicessary' expenses of living in
Washington have been more thaii doubled.
, s
'

The Secretary also again recpmmends that a change be made in regard
to the adjustment and settlement of accounts in the pffice of the Third
Auditor; that a period be fixed Avithin which war claims shall be presented, and that measures be adopted to perpetuate .testimony in cases
of claims that are disallowed.
The able report of the Treasurer gives a detailed account of the operations of the treasury during the last fiscalyear, and contaihs many valuable suggestions for the cohsidefatioh of Con gress. ^ "' :
'
The report of the Supervising architect gives full and detailed accbuhts
of the progress t h a t has been made in the construction of public?
buildings. .
''" "r•'-.— ' - ' =^'' ^ - ~ ' - ' - — .,:•••''.^
• ••
The reports of the heads of 'all the respective bureaus willbe found
to be of unusual interest—coiitaihihg, as they do, accurate iiiformatioh
in regard to the affairs of the gbveihmeht iii this iht&esting period of
its history. :
• ^' " • ; ' " • ^^ • • ' '
^
Mr. S. M. Clark haAdng resigned the office of superintendent of thp
Bureau of Engraving and Printing^ Mr. G. B. McCartee has been placed
tehiporarily in charge of it. As the past management and present condition of this bureau are how'uhtler Ihv^stigatioh by the Joint Committee on Eetrenchment and Eeform, the Secretary feels at liberty only
to say, at this time, that, from the examinations which hp has caused to
be made by officers and cilerks of this department. He feels justified in
remarking, that the reports which have been at various times put in
circulation in regard tos over-issues of notes or. securities, and of dishonesty in the administration Pf the bureau, are unfounded.
A systematic effort i s being made to reduce the expenses of the administration of the customs service, and, with considerable success. The
process is necessarily slow and beset with difficulties; but material reduc-^
tioli has been already made, and still greater is in progress.
A
During the war the business of the Treasury Department was so largely
and rapidly increased, and so many inexperienced men were necessarily
employed, that perfect order and system could not be enforced. Many
accounts were unsettled, and some branches Pf business had fallen into
confusion. Much attention has been given by the Secretary to'-'- straightening u p " the affairs ofthe department. He is now gratified in being
able to say, that ordeiv and system have been introduced where they
were.found to be needed; that the bureaus are in good working order;




REPORT OF THE SECRETARY OF THE TREASURY. XXXIX
and that the ^^ machinery" ofthe departme;nt is in as satisfactory condition as perhaps it can be, under existing laAvs. The result of the exaninations which he has caused to be made has excited his admiration of
the wisdom displayed by Mr. Hamilton in the system of accounting
which he introduced, and most faA^orably impressed him with the A^aliie
of the services of the men, AA'^ho, poorly paid, and little known beyond
the AvaUs of the treasury building, have, for years, conducted, Avith
unfaltering fidelity, the details of a business, larger ancl more complir
cated than was CA^er dcA^olved upon a single department by any government in the world.
I n concluding this communication it may not be inappropriate for the
Secretary, in a few brief words, to revicAv spme points in the general
poliC3^ of the admiuistration of the treasury for the past four years.
The following statement—published in the last treasury report—exhibits the condition of the treasury on the 1st of April, 1865:
Funded debt. . . * . . . * . . . . . .
Matured debt
-.
Temporary loan certificates
Certificates of indebtedness
Interest-bearing notes
Suspended or unpaid requisitions.
United States notes, legal tenders
Fractional currency

Cash in the treasury
Total

$1,100,361,241
349, 420
52, 452,328
171, 790,000
526,812, 800
114,256, 548
433,160,569
24,254,094

80
09
29
00
00
93
00
07

2,423, 437, 002 18
66,481, 924 84
2,366,955,077 34

By this statement it appears that, with $56,481,924 84 in the treasury,
there AV ere requisitions Avaiting for payment (the delay in the payment
of Avhich Avas greatly discrediting the government) to the aniount of
$114,256,548 93, that there were $52,452,328 29 of temporary loan certificates liable to -be presented in from ten to thirty days' notice, and
$171,790,000 of certificates of indebtedness which had been issued to
contractors, for want of the money to pay the requisitions in their faA^or
and which were maturing daily. At the same time the efforts to negotiate securities were not being attended Avith the. usual .success, while the
expenses of the war were not les.s than $2,000,000 per day. . The vouchers^
issued to contractors for the necessary supplies of the army and naA^y,
payable one-half in certificates of indebtedness and the other half in
money, were being sold at a. discount of from 10 to 20 per cent., indicating by their depreciation how IOAY was the credit of the government,
and how uncertain was the time of payment.
^ The fall of Eichmond and the surrender of the army of Yirginia under



XL

REPORT ^ OF THE SECRETARY OF THE TREASURY.

General Lee, (Avhicli virtually closed the war,) had not the effect of
relicAdng the treasury. On the contrary, its emlSarrassments Avere
increased thereby, inasmuch as it seemed to leaA^e the government without
excuse for not pa;^dng its.debts, at the same time that popular appeals
for subscriptions to the public loans Avere cliA^ested of much of their
strength. As long as the goA^ernment was in danger, by the continuation of hostilities, the patriotism of. the people could be succpssfully
appealed to for the purpose of raisin g money and sustaining the public
credit, without which the Avai^could not be Adgorously prosecutecl. Yi^en
hostilities ceased, and the safety and unity of the goA^ernment were
assui-ed, self-interest became again the controlling power. It will be
remembered that it was then generally supposed that the country A^S
alread}^ fully supplied AAdth securities, and that there was also through:
o.ut the Union a prcA^ailing apprehension that financial disaster Avould
speedily folloAv the termination of the war. The greatness of the emergency gaA^e the Secretary no time to try experiments for borrowing on a
new security of long time and loAver interest, and remoA^ed from his mind
all doubts or hesitation in regard to- the course to be pursued. It was
estimated that at least $700,000,000 should be raised, in addition to the
revenue receipts, for the payment of the requisitions already drawn, and
those that must soon follow—preparatory to the disbandment of the
great Union army—and of other demands upon the treasury. The
anxious inquiries then Avere, By Avhat means can this large amount off.
money be raised'? and not what will be the cost of raising it. How;
can the soldiers be paid, and the army be disbanded, so that the extraordinary expenses o f t h e War Department may be stoppeci'? and not
what rate of interest shall be paid for the money. These were the
inquiries pressed upon the Secretary. He answered them by caUing to
his aid the Avell-tried agent who had been employed by his immediate
predecessors, and by offering the scA'-en and three-tenths notes—the most
popular loan ever offered to the people—in CA^ery city and village, and "
by securing the advocacy of the press, throughout the length and breadth
of the land. In less than four months from the time the Avork of obtaining subscriptions was actiA^ely commenced, the treasury was iu a condition to meet every demand upon it.
But Avhile the treasury was thus relieved, the character of the debt
was by no means satisfactory. On the first day of September it consisted of the foUoAving items:
Funded debt
$1,109,568,191 80
Matured debt
1,503,020 09
Temporary loan
107,148,713 16
Certificates of indebtedness
85,093,000 00.
Five per cent, legal-tender notes.
33,954,230 00
Compound interest legal-tender notes
, 217,024,160 00
Seven-thu% notes
830,000,000 00
United States notes, legal tenders
433,160,569 00



REPORT OF THE SECRETARY OF THE TREASURY.
Fractional currency
Suspended requisitions uncalled for
Total.
•
Deduc^t cash in treasury
Balance...

.

•.

XLI

' $26, 344, 742 51
2, 111, 000 00

.

2, 845, 907, 626 56
88, 218,055 13
2, 757, 689, 571 43

From this statement it will be perceiA^ed that $1,276,834,123 25' of
the public debt consisted of A^arious forms of temporary securities;
$433,160,569 of United States notes—the excess of Avhich over $400,000,000
having been put into circulation in payment of temporaryoloans—and
$26,344,782 of fractional currency. Portions of this temporary debt
Avere maturing daily, and all of it, including $18,415,000 of the funded
debt, Avas to be pro Added for within a period of three years. The scA^ehthirty notes were, by laAv and the terms of the loan, coiiA^ertible at
matmity,.at the will of the .holder, into fiA^e-twenty bonds, or payable
like the rest of these temporary obligations in laAvful money.
I t Avas of course necessary to make provision for the daily matiuing
debt, and also for taking up, from time to time, such portions of it as
could be adA^antageously couA^erted into bonds, or i)aid in currency, before
maturity, for the purpose of avoiding the necessity of accumulating large
sums of nioney, and of relicAdng the treasury from the danger it would
be exposed to if a very considerable portion pf the debt were permitted
to mature, with no other means for paying it than that afforded by sales
of bonds, in a market too uncertain to be confidently relied upon in aii
emergency. In addition to the temporary loan, payment of which could
be demanded on so short a notice as to make it Adrtually a debt payable
on demand—the certificates of indebtedness which. Avere maturing at the
rate of from fifteen to tAventy millions per month—the 1^Ye per cent, notes
which matured in January folloAving, and the compound-interest notes,
which Avere payabl e at various times Avithin a i)eriod of three y e a r s there were $830,000,000 of seven-thirty notes Asdiich Avould'become due
as follows, viz:
August 15, 1867
'
. . . . . . . . . . . : . ' . .^$300, 000, 000
Jline 15, 1868
.'.
300, 000,000
July 15,1868
230,000, 000
As the option of conversion was A\dth the holders of these notes, it
depended upon the condition of the market, Avhether they would be
presented for payment in lawful money, or be exchanged for bonds.
No prudent mail, intrusted AAdth the ^ care of the nation's interest and
credit, would permit two or three hundred millions of debt to mature
without making proAdsion for its payment; nor AA^OUM he, if it could be
aA^oicled, accuihulate large sums of money in the treasury which^AVOUICI
not be called for, if the price of bonds should be such as to make the conAversion of the notes preferable to their payment in lawful money. The



XLII

REPORT OF THE SECRETARY OF THE TREASURY.

policy of the Secretary was therefore, as he remarked in a former report?
determined b y t h e condition of the treasury and the country, and by
the character of the debt. It was simply, first, to put and keep the
Treasury in such condition as not only to be prepared to pay aU claims
upon presentation, but also to be strong enough to prevent the success
of any combinations that might be formed to control its management;
and, second, to take up quietly, in advance of their maturity, by payment
or conversion, such portions of the temporary debt as would obviate the
necessity of accumulating large currency balances in the Treasury, and
at the same time relieve it from the danger of being forced td a further
issue of legal-tender notes, or to a sale of bonds, at whatever price they
might command. In carrying out this polic}^, it seemed .also to be the
duty of the Secretary to have due regard to the interests of the people,
and to prcA^ent, as far as possible, the Avork of funding from disturbing
legitimate business. As financial trouble has almost invariably followed
closely upon the termination of protracted wars, it was generally feared,
as has been already remarked, that such trouble would be unaA^oidable at
the close of the great and expensiA^e war in which the United States had
been for four 3^ears engaged. This, of course, it Avas important to avoid?
as its occurrence might not only I'ender funding difficult, but might prostrate those great interests upon which the government depended for its.
revenues. It was, ancl constantly has been, therefore, the aim of the
Secretary so to administer the treasury, while borrowing money.and
funding the temporary obligations, as to prcA^ent a commercial crisis,
and to keep the business of the country as steady as was possible onthe
basis of an irredeemable and constantly fluctuating currency. Wliether
his efforts have contributed to this end or not, he does not undertake to
say; but the fact is unquestioned, that a great Avar has been closed-^large
loans haA^e been effected—heaA^y revenues have been collected, and some
thirteen hundred millions of dollars of temporaiy obligations have been
paid or funded, and a great debt brought into manageable shape, not
only without a financial crisis, but Avithout any disturbance to the ordinary business of the country. To accomplish these things successfully,
the Secretary deemed it necessa^ry, as has been before stated, that the
treasury should be kept constantly in a strong condition, Avith poAver to
prevent the credit of the government and the great interests of the
people from being placed at the mercy of adverse influences. Notwithstanding the magnitude and character of the debt, this poAver the treasury has, for the last three years, possessed; and it has been the Avell
known existence, rather than the exercise of it, Avhicli has, in repeated
instances, saved the country from panic and disaster. The gold reserA^e,
the maintenance of which has subjected the Secretary td constant aind
bitter criticism, has given a confidence to the holders of our securities,
at home and abroad, by the constant eAddence which it exhibited of
the ability of the gOA^ernment, Avithout depending upon purchases in the
market, to pay the interest upon the public debt, and a steadiness to



REPORT OF THE SECRETARY OF THE TREASURY.

XLIII

trade, by prcA^enting violent fluctuations in the convertible value of the
currency, Avhich have been a more than ample compensation to the
•country for any loss of interest that may have been sustained thereby.
If the gold in the treasury had been spld down to AA^hat was absolutely
needed for the payment of the interest on the public debt, not only would
the public credit have been endangered, but the currency; and, consequently, the entire business of the country would have been constantly
subject to the dangerous power of speculative combinations.
Of the unaA^ailing effort that was, made by the Secretary to contract
the currency, A\dth the vicAv of appreciabting it to the specie standard, he
forbears to speak. His action in respect to contraction, although authorized, and for a time sustained, was subsequently disapproved (as he
thinks unwisely)' by Congress. This is a question, hoAvcA^er, that can be
better determined hereafter than now.
Complaint has been made that, in the administration ofthe Treasury
Department since the war, there has been too much of interference with
the stock and money market. This complaint, when honestly made,
has been the result of a Avant of reflection, or of imperfect knowledge of
the financial condition of the government. The transactions of the
treasury have, from necessity, been connected with the stock and money
market of New York. If the debt after the close of the war had been a
funded debt, with nothing to be done in relation to it but to pay the
accruing interest, or if business had been conducted on a specie basis, and
consequently been free from the constant changes to which it has been
and must be subject—as long as there is any considerable difference
betAveen the legal and commercial standard of A'-alue—the treasury cpuld
have been managed Avith entire independence of the stock exchange or
the gold room. Such, however, Avas not the fact. More than one-half
of the national debt, according to the foregoing exhibits, consivSted of
temporary obligations, Avhich Avere to be paid in lawful nioney or converted into bonds; and there was in circulation a large amount of irredeemable promises constantly changing in their convertible A^alue. The
Secretary, therefore, 'Could not be indifferent to the condition of the
market, nor avoid connection with it, for it was in fact with the market
he had to deal. He would have been happy had it been otherAvise. If
bonds had to be sold to provide the ineans for paying the debts that
were payable in lawful money, it was a matter of great importance to
the treasury that the price of bonds should not be depressed by artificial
processes. If the seven-thirty notes were to be converted into fiA^etAventy bonds, it was equally important that they should sustain such
relations to each other, in regard to prices, that conversions would be
effected. If bpnds Avere at a discount, the notes would be presented for
payment in legal-tenders; and these could only be obtained by further
issues, or the sale of some kind of securities. For three years, therefore,
the state of the market has been a matter of deep solicitude to the Secretary. If he had been indiff'erent to it, or failed carefully to study the



XLIV

REPORT OF THE SECRETARY OF THE TREASURY.

influences that controlled it, or had hesitated to exercise the power Avith
Avhich Congress had clothed him, fbr successfully funding the temx^orary
debt by conversions or sales, he would have been false to his trust. The
task of coiiA^erting a thousand millions of temporary obligations into a ,
fundecl debt, on a market constantly subject to natural, and artificial
^fluctuations, Avithout depressing the prices of bonds, and Avitlibut disturbing the business of the country, however it ma^^ be regarded HOAV,
when the Avork has been accomplished, Avas, Avhile it Avas being performed, an exceedingly delicate one., It is but simple justice to say that
its successful accomplishment is, in a great measure, attributableto. the
judicious action of the Assistant Treasurer at NCAV York, Mr. Yah iOyck.
Similar complaint has also been made of the manner in which gold
and bonds have been disposed of, by what has been styled '^ secret sales;"
and yet precisely the same course has been, pursued in these sales that
carefid and pru&ent men pursue Avho sell on their OAVII account. The
sales haA'e been made Avlien currency AA'-as needed, and prices were satisfactory. It Avas not considered Avise or prudent to adAdse the dealers
precisely Avlieii and to what amount sales were to be made, (no sane
man operating on his OAvn account Avould have done this,) but all sales of
gold hav^e been made in the open market, and of bonds by agents or the
Assistant Treasurer in New York, in the ordinary way, wdth a Adew of
obtaining the A^ery best prices, and Avith the least possible disturbance of
business. In the large transactions of the treasury, agents have been
indispensable, but none have been employed when the work could be
done equally well by the officers of the department. Whether done by
agents or officers, the Secretary has no reason to suppose that it has not
been done skilfully ancl honestly, as Ay ell as economically. He is now
gratifi^ed in being able to say, that unless a A^ery stringent niarket, sucdi
as Avas produced a few weeks ago by poAverful combinations in New
York, sliould send to the treasury large amounts of the three per cent,
certificates for redemption, no further sales of bonds are likely to be
necessary. Until, howcA^er, the receipts from, internal revenues are increased, the necessities of the gOA^ernment AviU require that the sales of
gold shall be continued. These sales are now being made by advertisements for sealed bids, instead of the agencies heretofore employed.
The result, so far, has not been entirely satisfactory, but a proper respect
for what, according to the tone of the press, appeared to be the public
sentiment seemed to require, it. The ncAV mode Avill be fairly tested and
continued if it can be wdthout a sacrifice of the public interest.
The Secretary has thus referred to a few points in his administration
of the treasury, for the purpose of explaining some things which may
haA^e been imperfectly understood, and not for the purpose of defending ,
his own action. • Deeply sensible of the responsibilities resting upon him,,
but neither appalled nor disheartened by them, he has performed the
duties of his office according to the best of his judgment and the lights
that Avere before him, without, deprecating criticism; and plainly and '



1

REPORT OF THE SECRETARY OF THE TREASURY.

XLV

earnestly presented his own views without seeking popular favor. It
has been his good fortune to have had for his immediate predecessors
two ofthe ablest men in the country, to. whose judicious labors he has
been greatly indebted for any success that may haA^e attended his administration of the treasury. Nor is he. under less obhgationto his associates, the officers and leading clerks of the department, whose ability
and whose devotion to the public service have commanded his respect
and admiration.
HUGH McCULLOCH,
Secretary of the Treasury,
Hon. SCHUYLER COLFAX,

Spealcer of the Rouse of Bepresentcctives.




XLVI

REPORT OF THE SECRETARY OF THE TREASURY.
NO; 1.

•

Statement of the receipts and expenditures of the United States during the
fiscal year ending June 30, 1868, agreeably to loarrants issued.
The receipts into the, treasury were as follows :
From customs, viz:
Duringthe quarter ending i:September 30, 1867..
- .
"December 31, 1867
March 31, 1868
June 30, 1868

"

From sales of public lands, viz :
During the quarter ending September 30, 1867.......
December 31, 1867
March 31,1868
June 30, 1868

$48,.081,907
32,983,305
40,143,161
43,256,225
.-._

61
08
68
19

287,460
379,059
199,817
482,378

07
62
6210

'

$164,464,599 56

1,348,715 41
From direct tax, viz:
.
During the quarter ending September 30, 1867
December 31, 1867
March31,1868
June 30, 1868

.

From internal revenue, viz :
During the^quarter ending September 30, 1867
December 31, 1867
March31,1868
June 30, 868
From incidental and miscellaneous sources, viz :
• During the quarter ending September 30, 1867
December 31, 1867
March31,l868
.'..
June 30, 1,868....

647,070
382,614
384,274
374,185
.

83
83
80
39
.

1^ 788,145 85

53,784,027 49
45,398,204 84
41,504,194 11
50,401,162 97
: ••—

191,037,589 41

18., 361, 462
6,916, 304
9,550,495
12,120,750

62
89
05
53
• 46,949,033 09

Total receipts, exclusive of loans
From loans, & c . :
From 6 per cent 20-year bonds, per act July 17, 1861..
1,800 00
United States notes, per act February 25,1862..
10, 071,559 20
temporary loans, per act February 25, 1862....
3,260, 000 00
postage and other stamps, per act July 17,
1862
1,800 00
fractional currency, per act March 3, 1863.
25,022,624 00
certificates of gold coin deposits, per act March
3, 1863^
77,939,900 00
7. 30 3-year coupon bonds, per act June 30,
.
1864
----.----600 00
5 per cent. 10-40-year bonds, per act March 3,
1864
:
23,052,750 00
6 per cent. 5-20-year bonds, per act March 3,
1865..
435,760,400 00
3 per cent, certificates, per act March 2, 1867 . .
50, 000,000 00
••—
Total receipts
Balance in the treasury, July 1, 1867
Total means




405,638,083 32

62.5,111,433 20
1,030,749,516 52
170,146,986 47

,«-.

•.

1,200,896,502-99

REPORT OF THE SECRETARY OF THE TREASURY.

XLVII

The expenditures for the year were as follows:
CIVIL.

For Congress, including books.
executive
judiciary '
government in the Territories
• assistant treasurers and tbeir clerks
officers of the mint and branches and assay office
atNewYork.,
.^
:
supervising and local inspectors, & c . . ' . .
surveyors general and their clerks
.

V

$3,609 135
6,757 402
723,378
282 064
260,113

00
45
57
80
88

^

112,960 15
109,891 98
95,209 75

Total civillist

$11,950,156 58
FOREIGN I N T E R C O U R S E .

For salaries of ministers, &c
contingent expenses of all missions abroad
contingent expenses of foreign intercourse
expenses incident to carrying into effect the convention with the republic of Venezuela, &c
salaries of secretaries and assistant secretaries of
legation, &c
i
compensation of commissioners and consuls genI
eral to Hayti, Dominica, and Liberia
salaries of interpreters, &c., at Constantinople
•and China
,
mail steamship service between the United States
and Brazil
expenses of rescuing citizens of the Uuited States
from shipwreck
expenses of th'e neutrality act
bringing home from foreign countries persons
charged with crime
salaries of marshals of consular courts in Japan,
China, Siam, and Turkey
rent of prisons for American convicts in Japan,
China, Siam, and Turkey
compensation of secretary and commissioner to
run and mark the boundary line between the
United States and British possessions in Washington Territory
an act to encourage immigration
expenses of tbe Universal Exposition at Paris
blank books, &c., for United States consuls, & c .
office rent for United States consuls, &c
expenses, &c., of the Hudson Bay and Puget
^^ound Agricultural .Companies.
relief and protection of American seamen..salaries of consiils general, &c., including loss of
exchange . ' . . . .
sundry miscellaneous items
Total foreign intercourse

291, 300
51,559
147, 923
~ •
1,975

92
63
99
58

56,185 30
5,747 53
^8,441,98
150, 000 00
5,297 61
25, 000 00
23,902 58
12,676 18
13,515 26

28,070
14, 115
38, 3u5
65,104
35,597

00
75
24
96
78

'

, 18,667 18
j 82,425 88
362,646 49
2,884 21

'.

1,441,344 05

MISCELLANEOUS.

For mint establishment..
building court-houses, post offices, & c . . - - - . - . . . ,
overland mail transportation
mail steamship between San Francisco and Japan,
carrying the mails upon the post roads established
by Congress during'the first session of the 39th
Congress
furtlier payment, &c., for mail service performed
for the two houses of Congress
deficiencies in the proceeds of the money-order '
system
facilitating communication between the Atlantic
and Pacific States by electric telegraph
expenses of the.Smithsonian Institution
extension of the treasury building



694,6^2
733,397
1,125,000
41,666

76
27 '
00
66

486,525 00
2,40.0,000 00
92,952 03
39,999 99
37,330 82
331,201 33

,

XLVIII

REPORT OF THE . SECRETARY , OF THE TREASURY.

For survey of the Atlantic and Gulf coasts
. . . . . . . , $249,635 48
publishing observations on the surveys of the
coasts of the United States
4, 090 53
survey of the Florida reefs and keys
, 22,230 19
repairs of steamers used in the coast survey
28, 000 00
pay and rations for engineers of seven steamers,
&c
9,082 01
surveys of western coasts ofthe United States —
142,662 56
contingent expenses under the act for the safekeeping of the public revenue
170,958 63
' expenses, &c., of a national loan
2, 017,822 43
resolution in relation to national banking associations..
'
2,283 58
plates, paper,, special dies, &c., the printing of
circulating notes, &.c..33,241 46
detection and bringing to trial persons charged
with crime
152,804 41
consular receipts
3,609 85
buildiug vaults in United States depositories
22, 420 00
return of proceeds of captured and abandoned
• • property
642,948 91
compensation of watchmen, gardener, gate keep. ers, &C..1..;.
37,779 87 •
alteration and repairs of public buildings in Washington, improvement of grounds, &c
440,715 78
completion of the Washington aqueduct
53,245 14
support of transient paupers in the District of
Columbia
...-.
12,000 00
lighting the President's House, Capitol, &c
'
5r>,014 01
annual repairs, fuel, &c , for the President s House.
31,750 00
refunding duties erroneously or illegally collected,
&c
696,155 25
allowance or drawback on articles on which internal tax has been paid
1, 375,940 11
expenses incident to the assessment and collection
of th© internal revenue
8,730, 357 65
sundry miscellaneous accounts
' 49, 494 86
expenses of collecting the revenue from* customs.
7, 615,675 45
payment of debentures, drawbacks, bounties or
allowance
792,766 30
refunding duties to extend the warehouse system.
26,156 00
repayment to importers of excess of. deposit, &c.
2,-279, 377 54
debentures and other charges
22,226 07
salaries of special examiners of drugs
•
3,179 88
•additional compensation to collectors and naval
officers
.'
1,356 29
the light-house'establishment
2, 613,739 45
the marine hospital establishment
506, 842 35
repairs and preservation of custom-houses, marine
hospitals, &c
:
i....
153,669 7^0
unclaimed merchandise
37,11543
proceeds of sales of goods, wares, &c
31,118 24
furniture and i;epairs of public buildings, &c
40,089 74
construction of fire-proof appraiser's store, Philadelphia Bank building
50,000.00
distributive shares of fines, penalties, and forfeitures
...^
229,426 98
expenses, &c., in regard to quarantine and health
laws
50,018 18
expenses incurred in collection of abandoned property
14,123 50
janitors of the Treasury Department . •.
7, 869 22
building custom-houses, &c., including repairs..
296,988 34
rents, &c., of office of surveyors general, &c
22,101 64
patent fund
,
714,528 68
Patent Office building
:
102,607 91
support, &c., of hospital for insane
•...
127,603 75
five per cent, fund in Michigan
11,747 33
five per cent, fund in Oregon
3,566 79
five per cent. fund.in Kansas
924 67



REPORT OF THE SECRETARY OF THE TREASURY.
For five per cent, fund in Wisconsin
five per cent, fund in Minnesota..
indemnity for swamp land purchased by individuals
expenses of United States courts
repayments for lands erroneously sold
'.
surveying the public lands, &c
suppression of the slave trade
—
deposits of individuals for expenses of survey of
publiciands.^.-V
expenses of the eighth census of United States, &c.
salaries and expenses of the Metropolitan police..
Columbia Institute for the Deaf, Dumb, and Blind
in the District of Columbia
support, &c., of convicts transferred from the District of Columbia
,
-..;••packing and distributing congressional documents.
reliefs of sundry individuals^^
!

XLIX

$5,674 11
2,475 67
13,187
1,768,358
11,485
373, 252
17, 478

85 .
47
47
30
12

10,373.40
26,70149
208,850 00
.
•
92,048 34
12,226 89
5,933 10
348,503 77

Total miscellaneous'

$39,618, 367 04

UNDER DIRECTION OF T H E I N T E R I O R D E P A R T M E N T .

For the Indian department
pensions, military
pensions, naval
reliefs

J

$3,988, 353
23,423,651
358,735
112,328

59
35
43
73

Total for Interior Department

27, 883, C69 10

UNDER DIRECTION OF T H E W A R D E P A R T M E N T .

For the pay department...57,347,589 60
the commissary department
7,254,195 87
the quartermasters' department
^ 28; 953,113 20
the ordnance department
1,702,959 41
the engineer department
<
5,334,897 28
the Inspector General
174,368 94
the Adjutant General
6,741,777 27
the Surgeon Gen^Tal
1, 028,146 34
For the Secretary's offic.e, (army expenditures').-.... 14, 308, 659 25
reliefs and miscellaneous
-'
400,941 46
Total for the War Department

123,246,648 62

UNDER D I R E C T I O N OF T H E NAVY D E P A R T M E N T .

For the Secretary's bureau
1....,
the marine corps
the Bureau of Yards and. Docks
the Bureau of Equipment and Recruiting
the Bureau of Navigation
the Bureau of Ordnance
the Bureau of Construction and Repair
the Bureau of Steam Engineering-:
the Bureau of Provisions and Clothing
the Bureau of Medicine and Surgery
reliefs

$8, 949, 477 46
1,493,192 15
2,389,780 64
2,492,754 82
553,355 27
1,272,14021
2,123,191 52
4,796,492 17
1,527,781 23
134,605 11
42,732 15

Total for Navy Department
To Avhich add—
Interest on the public debt
Premium on treasury notes, per acts June 30, 1864, and March 3, 1865.
Total expenditures, exclusive of principal of the public debt
Principal of the public debt:
Redemption of the k a n of 1842
$51,561 64
1847
6,431,850 00
.1848
^
226,350 00
IV T




'

'

•

25,775,502 72
140,424,045 71
7, OOl, J51 04
377, 340,284 86

L

REPORT OF THE SECRETARY OF THE TREASURY.

Reimbursement of treasury notes issued prior to July
22, 1846
•
$50 CO
Reimbursementof treasury notes, per act July 22,1846iOO 00
Redemption of Texan indemnity stock, per act September 9, 1850
11,000 00
Paymentof treasury notes, per act December 23, 1857200 00
Payment of treasury notes, per act December 17,1860.
500 00
Payment of treasury notes, per act March 2, 1 8 6 1 . . . .
150 00
Redemption of"7.30 three-year coupon bonds, per act
July 17, 1861
•
13,800 00
Redemption of treasury notes, per act July 17, 1861 .
25,690 50
Redemption of treasury notes, per act February 25,
1862
33,529,643 20
Redemption of temporary loan, per acts February 25
and March 17, 1862
7,197,664 45
Redemption of certificates of indebtedness, per act
March 17, 1862
15,000 00
liedemption of postage and other stamps, per act July
d^^
17,1862
691,187 43
.Redemption of fractional currency, per act March 3,
1863
19,576,640 66
Redemption of gold certificates, per act March 3, 1863. 79, 029, 040 00
^Redemption of 2-year 5 per cent, interest-bearing
treasury notes, per act March 3, 1863
568, 333 00
.Redemption of 3-year 6 per cent, compound interest
notes, per act March 3, 1863
94,232,670 00
Redemption of 3-year 7.30 coupon treasury notes, per.
acts June 30, 1864, and March 3, 1865.
450, 948,250 00
Total principal of public debt

'.'.

$692,549,685 88

Balance in the treasury on July 1, 1S68, agreeably to.warrants..

1,069,889,970 74
131,006,532 25
1,200,896,502.9^

No.. 2.

^

Statement of receipts and expenditures of tlie United States during the
quarter ending Septemher 30, 1868.
RECEIPTS.

From customs
sales of publiciands
directtax
internal revenue
miscellaneous and incidental sources

1
...'

. Total receipts, exclusive of loans
From loans:
6 per cent. 5-20 bonds, act March 3, 1665
$32,538,850 00
7.30 treasury notes, acts June 30, 1864, and March 3,
1865
30,0,932 93
Legal-tender U. S. notes, act February 25, 1862
1, 833, 859 20
3 per cent, certificates, act March 2, 1867
17, 865, 000 00
6 per cent. 20-year bonds, act July 17, 1861
2, 000 00
. ISil bonds, act March 3, 1863
537,473 94
5-20 bonds, act June 30, 1864
52,645 75
10-40 bonds, act March 3, 1864..
2,114 99
Certificates of gold coin deposits, act March 3, 1883..
19,932,280 00
Fractional currency, act March 3, 1863
6, 204,179 00
Total re.eeipts..:..



-

$49,676,594
714,895
^ ^15,.536
^38,735,863
6,249,979

67
03
02
08
97

95, 392, 863 77

79,319,335 81
,

174,712,204 ^8

REPORT OF THE SECRETARY OP T H E TREASURY.

LI

EXPENDITURES.

Civil, foreign intercourse,'and miscellaneous...-.
Interior, (pensions and Indians)
War
Navy
Interest on the public debt
Expenditures, exclusive of principal of the public debt
Redemption of treasury notes, acts 17th July and 5th
August,1861
:
$4,16825
Redemption' of treasury notes, act 25th February, 1862
1, 000, 000 00Redemption of certificates of indebtedness
5, 000 00
Redemption of 7.30 3-year coupon bonds, act 17th
: July, 1861
700 00
Redemption of postage and other stamps, act 17th
July, 1862
69,69298
Redemption of fractional currency, act 3d March, 1863
5,861,576 74
Redemption of 5 per cent. 2-year notes, act 3d March,
1863
.....:..
110,000 00
. Redemption-of 7.30 3-year treasury notes, acts June
30, 1864, and 3d March, 1865
34,256,850 00
Redemption of gold certificates, act 3d March, 1863..
17,424,520 00
Redemption of loan of 1847
485,500 00
Redemption of loan of 1848
6,720,850 00
Redemption of 3-year 6 per cent, compound interest
notes, act3d March, 1863
.16,593,890 00
Redemption of 3 per cent, certificates, act 2d March,
1867.....:.."....
2,580,000 00
Reimbursement'of temporary loan, acts February 25,
•.1862,and March 17, 1862
^ ' 208,77100

$21,227,106
12 358,647
27,219,117
5,604,785
38,742,814

33
70
02
33
37 ,

105,152, 470 75

85,326,518 97
Total expenditures




-

:

190,478,989 72

LII

REPORT OF THE SECRETARY OF THE TREASURY.
No. 3.—Statement of the indebtedness'

Acts authorizing loans, and synopsis of same.

Acts of J u l y 21, 18'41,
and April 15, 1842..

A c t o f J a u . 28, 1 8 4 7 . . .

A c t o f March 31, 1848.
A c t o f Sept. 9, 1 8 5 0 . . .

Old funded and uufnnded. debts.
Acts prior to 1857
A c t o f D e c i 23,1857 .
A c t o f J u n e 14, 1858...
Act of J u n e 22, 1860 ..

Act of Dec. 17, 1860...

Act of F e b . 8. 1 8 6 1 . . . ,

A c t o f March 2, 1861..

A c t o f March 2, 1 8 6 1 .

Acts of J u l y 17, 1861,
. and A u g u s t 5, 1861.

Authorized a loan of-$12,000,000, bearing interest at a rate! not exceeding-6 per
cent, per annum, and reimbursable at.the will of tbe Secretary, after'six month's
notice, or at a n y time after three years from J a n u a r y 1, 1842. T h e act of April
15,1642, authorized the loan of an additional Mim of $5,000,000, and made th^
amount obtained on the loan after the passage of this act reimbursable after six
months' notice, or at any time not exceeding t w e n t y years from J a u u a r y 1, 1843.
This loan w a s made for the purpose of redeeming outstanding treasury uotes, and"
to defray a n y of the public expenses.
Authorized the issue of $23,000,000 in treasury notes, bearing interest at a rate not
exceeding 6 p e r c e n t , per annum, w i t h authority to borrow a n y portion of the
amount, and issue bonds therefor, bearing interest at a rate not exceeding 6 per
cent., and redeemable after December 31, 1867. T h e 13th section authorized the
funding of these notes into bonds of t h e s a m e description. T h e act limited, the
a m o u n t to be borrowed or issued in treasury notes and funded as aforesaid to
$23,000,000, b u t authorized the funding of treasury notes issued under former
acts beyond that amouut. T h e excess of the $23,000,000 is made u p of t r e a s u r y
notes funded under the 14th section. •
Authorized a loan of $16,000,000, bearing interest a t a rate not exceeding 6 per
cent, per annum, aud reimbursable at a n y time after t w e n t y years from J u l y 1,
1848. A u t h o r i t y was given ,to the Secretary to purchase the stock at any time.
Authorized the issue of $10,000,000 in bonds, bearing 5 per cent, iuterest, and
redeemable at the end of fourteen years, to indeinnif^y^ the State of T e x a s fpr her
relinquishment of all claims upon the United States'for liability of the debts of
Texas, and for compensation for the surrender t© the United States of her ships,
forts, arsenals, custom-houses, &c., which became the property of the United
States a t the time of annexation.
Consisting of unclaimed dividends upon stocks issued before the year 180O, and those
i.-sued during the w a r of 1812.
Different issues of treasury notes
'
Authorized an issue of $20,000,000 iu treasury notes, bearing interest at a rate not
exceeding 6 per cent, per annum, and receivable in p a y m e n t of all public dues,
and to be redeemed after the expiration of one y e a r from date of said notes
Authorized a loan of $20,000,000, bearing interest at a rate not exxeeding 5 per
cent, per annum, and reimbursable at the option of the government at a n y time
• after the expiration of fifteen years from J a n u a r y 1, 1859,
Authorized a loan of $21,000,000, bearing interest a t a rate n o t exceeding 6 per
cent, per annum, and reimbursable within a period not bej^ond t w e n t y years,
and not less thau 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 r a t e of interest as m a y
be offered b y t h e lowest bidders. Authority w a s given to issue these notes in
p a y m e n t of w a r r a n t s iu favor of public creditors, at their par value, bearing 6
per cent, interest per a n n u m .
Authorized a loan of $25,000,00.0; bearing iuterest at a r a t e not exceeding 6 per
cent, per annum, and reimbursable within a period not beyond t w e n t y years, nor
less than ten years. This loan w a s made for the p a y m e n t of the current expenses,
and was to be awarded to the most favorable bidders.
Authorized a loan pf $10,000,000. bearing interest a t a r a t e not exceeding 6 per
cent, per annum, and reimbursable after the expiration of ten years from Jul}"- 1,
1861. I n case proposals 'for the loan wei-e not acceptable, a u t h o r i t y was given
to issue the whole amount in treasury notes bearing interest at a rate not exceeding 6 per cent, per a n n u m . Authority w a s also given to substitute treasury
notes for the whole or a n y p a r t of the loans for which the Secretary was b y l a w
authorized to contract and issue bonds at the time of the passage of this act, and
such treasury notes were to be made receivable in p a y m e n t of all public dues,
and redeemable at a n y time within two years from March 2, 1861.
Authorized an issue, should the Secretai-y of the T r e a s u r y deem it expedient, of
$2,800,000, in coupon bonds, bearing interest a t t h e r a t e of 6 p e r c e n t , per annum,
and redeemable in t w e n t y years, for the p a y m e n t of expenses incurred b y the
Territories of Washington and Oregon in the suppression of Indian hostilities during
the years 1855 and 1856.
..
Authorized a loan of $250,000,000, for which could be issued bonds bearing interest
a t a r a t e not exceeding 7 per cent, per annum, irredeemable for t w e n t y years,
and after that redeemable at the pleasure of the United S t a t e s ; 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, p a y a b l e on demand, to the extent
of $50,000,000, (increased by act of F e b r u a r y 12, 1862, to $60,000,000,) to bonds and
treasury notes t o b e issued in such proportions of each as the Secretary m a y deem'
advisable. T h e supplementary act of August 5,1861, authorized an issue of bonds
bearing 6 per cent, interest per annum, and payable a t the pleasure of tbe United
Slates after t w e n t y years from date, which m a y be issued in exchange for 7.30
treasury notes, but no such bonds to be issuedfor a less sum than $500; and the
whole amount of such bonds not to exceed the w h o l e a m o u n t o f 7.30 treasury notes
issued. .
•




REPORT OF THE SECRETARY OF THE TREASURY.

LIII

of tlie United. States,' June 30, 1868.

W h e n redeemable.

R a t e of interest.

L o a n of 1 8 4 2 . . . 20 years After Dec. 31, 6 p e r c t . p e r a n - P a r . ,
num.
1862.

Amount au. thorized.

Amount
issued.

$17,000,090

$8, ooo; 000

16, cob 00

28, 207, 000

742, 250 00

L o a h o f 1847-.:.: 20 years After Dec. 31, 6perct., peran- P a r . .
1867.
num. •

A m o u n t outstanding.

20 years After J u l y 1, '68. 6 perct, per annum,

16, 000, 000

16, 000, OQO

6,151,191 80

Texas indemnity 15 years After Dec. 31, 5 p e r c t . per an1864.
num.

10, 000, COO

5, 000, 000

256, 000 00

L o a n of 1818.

Old funded debt. De5 and 6 per ct.
mand.
T r e a s u r y notes
On demand
1 m, to 6 p . ct. P a r .
T r e a s u r y notes 1 y e a r . . I y e a r ofter date 5 to 5^ per c t . . P a r :

113, 915 48
104, 511 64
20, 000, 000
2, 600 00

L o a n o f 1 § 5 8 . . . 15 years Dec. 31, 1873 . . . 5 p e r c t , per an- P a r .
num.

20, 000, 000

20, 000, 000

v-Loan^of I 8 6 0 . - . , 10 y e a r s After Dec, 31, 5 perct. per an- P a r .
1870.
num.

21,000,000

7, 022, 000

Treasury, notes. 1 y e a r . . 1 y e a r after date 6 and 12 per ct,
per annum. P a r .

10, 000, 000

20, 000, 000. 00
7, 022, 000 00
10, COO, 000
500 00

Loan of F e b . 8, 10 or 20 After J u n e ] , ' 7 1 . 6 p e r c t . per anPar.
1861.
years.
num.
18, 415, 000 00

Treasury
notes..

Oregon w a r .

years. 2 years after |
date.
i 6 per• ct, per i?
60 days after f
annu
num.
3
date.
J
60 days.

22, 468, laO

22,468,100

12,896, 350

12, 896, 350

20 years After J u l y l , '81, 6 perct. per annum.

2, 800, 000

1, 090, 850

945, 050 00

50,000,000'

50, 000, 000 00

3, 550 60

20-year sixes. 30 years After J u n e 30,'81 6 p e r c t . p e r a n .
7,30 notes . , .
After Aug. 18,'64 7.30perct.p. ?
s
(two issues.) I yrs. > After Sept.30,'64 annum.
Demand
notes. ,

139, 999, 750' 139, 317,150 00

Payable D e m a n d
on demand.

20-year'sixes. 20 years After J u u e 30,'81 6 perct. per annum.




60, 000, 000 •

Exchang'able
for 7.30 treasu r y notes.

141, 723 00

43, 950 00

LIV

REPORT OF THE SECRETARY OF THE TREASURY.

No. 3.—Statement of the indebtedness

Acts authorizing loans, and synopsis of same.

Act of F e b . 25,1862.... Authorized the issue of $500,000,000 in 6 per cent, bonds, redeemable after five
years, and payable twenty years frora date, which may be exchanged for United
States notes. Also, on
Authorized the issue of not over $11,000,000 additional of similar bonds, lo meet
subscriptions already made and paid for.'
"
J u n e 30, 1864
? On hand unsold in the United States or E u r o p e
J a u u a r y 28, 1865..... j
A c t o f F e b . 25, 1 8 6 2 . . . Authorized the issue of $150,000,000 in legal-tender U . S. notes, $50,000,000 of which
to be in lieu of demand notes issued under act of J u l y 17, 1861. A c t o f J u l y 11, 1 8 6 2 . . . Authorized au additional issue of $150,000,000 legal-tender notes, $35,000,000 of
which might be in denominations less than five dollars ; $50,000,000 of this issue
to be reserved to pay temporary loans promptly in case of emergency.
Resolution of Con- Authorized the issue of $100,000,000 in United States notes, for the immediate payment of the a r m y and n a v y , huch notes to be a p a r t of the amouut ijrovided for
gress, J a n u a r y 17,
in any bill that m a y hereafter be pasf-ed b y this CongreiiS. (The amouut iu this
1863.
resolution is included in act of March 3, 1863.)
Act of March 3, 1863.. A f u r t h e r issue of $150,000,000 iu United States notes, for the purpose of converting the treasury notes which may be issued under this act, aud for no other pnrpose. And a further issue, if necessary, for the p a y m e n t of the 'army and navy,
and other creditors o f t h e goverument, of $150,000,000 in United States notes,
which amount inchuh^s the $100,000,000 authorized by the joint resolution of Cougress, J a n u a r y 17, J 863.
A c t o f April 12, 1866.. Provided, T h a t of United States notes, not more than ten millions of dollars m a y
b e retired and cancelled within six months from the passage of this act, and
thereafter not more than four millions of dollars in any one mouth : A n d provided
further, T h a t the act to which this is an amendment shall continue iu full force iu
all its provisions, except as modified b y this act;
Act of F e b . 25, 18C2».. Authorized a temporary loan of $25,0o6,U00 in United States notes, for n o t l e s s than
thirty davs, payable after ten days' notice, at 5 per cent, interest per a n n u m .
• (This wa's increased to$100,000,000 by the following acts.)
Authorized an increase of temporary loausof $25,000,000, bearing iuterest at a rate
March 17, 1862.
not exceeding 5 per cent, per annum.
Authorized a further increHse of temporary loans of $50,000,000, m a k i n g the whole
J u l y 11, 1802
amount authorized $100,000,000.
A c t of J u n e 30, 1861 . . Authorized the increase of temporary leans to not exceeding $150,000,000, at a rate
not exceeding 6 per cent.
, _
Act of March 3, 1 8 6 3 . . Authorized a loan of $3li0.000,000 for this, and $600,000,000 for the next fiscal
year, for which could be issued bpnds running not less than ten, nor more thau
forty y e a r s , principal and interest payable in coin, bearing interest at a rate
not exceeding 6 per cent, per annum, payable in b o n d s ' n o t exceeding $10.0 an. nually, and on all others semi-annually, the whole amouut of bonds, treastiry
notes, and Uuited States notes, issued under this act, not to exceed the sum of
$900,000,006. And so much of this act as limits the loan to the current fiscal
A c t o f Jun'e 30,1864.
y e a r is repealed b y act of J u n e 30, J864, which also repeals the authority to borrow money conferred by section 1, except so far as. it m a y affect $75,000,000 of
honds already advertised.
A c t of March 3, 1863. And treasury notes to the amount of $400,000,000, not exceeding three years to run,
with interest at not over 6 per cent, per annnm, principal and interest payMble iu
lawful money, which may be made a legal-tender for their face value, excluding
interest or convertible iuto United States notes. Secretury m a y receive gold on
9
deposit and issue certificates therefor, in sums not less than t w e n t y dollars.
A c t o f March 3,1864. Authorizes the issue of bonds not exceeding $200,000,000, bearing date March 1,
1864, or any Bubseqtient period, redeemable at the pleasure of the government
after any period not.less than five years, and payable at any period not raore than
forty y e a r s from date, in coin, bearing interest not exceeding 6 per cent, yearly,
p a y a b l e on buuds not over one hundred dollars annually, and ou all other bonds
semi-annually, iu coin.
A c t o f March 1, 1862.. Authorized an issue of certificates of indebtedness, payable one year from date, in.
settlement of audited claims against the government.. Interest 6 per cent, per
a n n u m , p a y a b l e in gold ; and b y
A c t o f March 3, 1863.. P a y a b l e in lawful currency on those issued after that date. A m o u n t of issue not
specified.
A c t o f J u l y 17, 1 8 6 2 . . . Authorized an issue of notes of the fractional p a r t s of one dollar, receivable in
p a y m e n t of all dues, except customs, less than five dollars, and exchangeable for
U n i t t d States notes in sums not less than five dollars. Amount of issue not
specified.
A c t o f March 3, 1863.. Anthorized an issue not exceeding $50,000,000 in fractional currency, (in lieu of
postage or other stamps,) exchangeable for United States notes in sums not less
than three dollarn, and receivable for a n y dues to the Uuited States less than five
dollars, except duties on imports. T h e whole amount issued, including postage
a n d other Btamps issued as currency, not to exceed $50,000,000. Authority w a s
given to prepare it in the T r e a s u r y Departraent, under the supervision of the
Secretary.
Act of J u n e 30, 1864.. Authorized issue in lien of the issue under acts of J u l y 17, 1862, and March 3, 1863,
the whole amount outstanding under all these acts not to '^.xceed $50,000,000.




REPORT OF THE SECRETARY OF THE TREASURY.

LV

of the United States, dc.—Contmued.

Title.

W h e n redeemable.

R a t e of interest.

Amouut authorized.

)> Five-twenties. 5 or 20 iVfter April 30, 6 per cent , . . P a r ' .
1867.
years

United States
notes, new
issue.

> T e m p ' y l o a n . Not less After 10
than 30 notice.
days.

S Loan of 1863.

'.
J

Treasury
notes.

Gold certificates

1I

After J u n e
1881.

$515, COO, C

Amount
i^isued.

Amount outstanding.

$514,'780, 500 $514, 780, 500 00

None.

450, 000, 000

356, 000, 000 00

4, 5, and 6 per P a r .
cent.

150, 000, 000

13, 797, 029 00

30, 6 per c e n t .

Pre'm
4,13p,
ceiit.

75, COO, OOO

75, 000, 000

75, 000, 000 00

211, 000, 000

555, 492 00

2 y e a r s . 2 years after date 5 per cent
L y e a r . . 1 year after d a t e5 per cent
Ou demaud

> Ten-forties . . 10 or 40 After F e b .
D per cent
1874',
years,
5 or 20 After October 31, 6 per cent
Five-twenties
years,
1869,
1
(^Certificates of 1 y e a r . . 1 year after date 6 pet- cent
( indebtedness,

I

P a r . . 400, 000, 000 )
P a r . . Not specified,

Par ..

200, ooo; 000 172, 770,100

, 678, 640 00

566, 400 00
882, 500 00

Par ..
P a r . . Not specified.

18, 000 00

Postal c u r r e u c y

P a r . . Not specified

4, 831, C91 27

Fractional
currency, .

500, 000, 000

27, 745, 860 48




LVI

REPORT OF THE SECRETARY OF THE TREASURY.
No. 3.^—Statement of the indebtedness

Acts authorizing loans, and synopsis of same.

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
date. And said bonds shall bear an annual interest not exceeding six per centum,
payable semi-annually in coin. And the Secretary of the T r e a s u r y m a y dispose
of such bonds, or any part thereof, and of any bonds commonly k n o w n as fivetwenties, remaining unsold, on such terms as he may deem most advisable, for
lawful money of the Uuited States, or, at his discretion, for treasury notes, certificates of indebtedness, or certificates of deposit, issued under any act of Congress.
Act of March 3, 1863. Authorizes an issue of treasury notes, not exceeding three years to run, interest at
not over six per cent, per annum, principal and interest pay able, in lawful money.
Also authorizes the'issue of and in lieu of an equal amount of bonds authorized
A c t o f J u n e 30, 1854.
by the first section, and as a p a r t of said; loan, not exceeding $200,000,000 in
treasury notes of any denomination not less than $10, payable at any time not
exceeding three years from date, or, if thought more expedient, redeemable a t
any time after three years from date, and bearing interest not,exceeding the rate
of 7 3-10 per centum, payable in lawful money at maturity, or, at the discretion
of the Secretary, semi-annually; and such of them as shall be made payable,
principal and iuterest, 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
a n y creditor of the United States, at their face value, excluding interest, or to
any creditor willing to receive,them at par, including interest; and any treasury
notes issued under 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 the
authority of this act, and the Secretary m a y redeem and cause to be cancelled
and destroyed any treasury notes or United States notes heretofore issued
under authority of previous acts of Congress, and substitute in lieu thereof
. an equal 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 payraent or redemption of any notes
issued b y any bank, banking association, or banker, calculated or intended to
circulate as mon.e3^
A c t o f J a n 2 8 , 1 8 6 5 . . . Whole amount m a y be issued in bonds or treasury notes, at the discretion of the
Secretary.
Act of March 3, 1865. Authorized an issue of $600,000,000 in bonds or treasury notes ; bonds m a y be
made payable at a n y period not more than forty years from the date of issue,
or m a y be made redeemable at tho pleasure of the government, at or after
any period not less thau five years nor more than forty years from date, or m a y
be made redeemable and payable as aforesaid, as may be expressed upon
their face, and so much thereof as m a y be issued in treasury notes m a y
be made convertible into any bonds authorized by this act, and be of such
denominations, not less than fifty dollars, aud bear such dates, and be made
redeemable or payable at .such periods as the Secretary of t h e ' T r e a s u r y m a y
deem expedient. T h e interest on the bonds payable semi-annually; ou treasury notes semi-annually, or annually, or at rhaturity 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 a n n u m ; Avhen not payable in coiu, not to
exceed 7 3-10 per cent, per a n n u m . Rate and character to be expressed on bonds
' or treasury notes.
Act of April 12, 1866, Authorizes ihe Secretary of the Treasury, at his discretion, to receive any
amendment' to act
treasury notes or other obligations issued under a n y act of Congress,
of March 3, 1865,
w h e t h e r bearing interest or not, in exchange for a n y description o f . b o n d s
authorized by the act to which this is an amendment.; and also to dispose
of a n y description of' bonds authorized b y said act, either in the United
States or elsewhere, to such an, amount, in such manner, and at such rates
as he m a y think advisable, for lawful money of the United States, or for
any treasury notes, certificates of indebtedness, or certificates of deposit, or
other representatiyes of value, which have been or which m a y be issued under
a n y act of Congress, the procee,ds thereof to be used only for retiring treasury
notes or other obligations issued under a n y act of Congress ; b u t nothing
herein contained shall be construed to authorize a n y i n c r e a s e of the pubhc
debt.
Acts of J u l y 1, 1862, Bonds issued to the Union Pacific Railroad Company in accordance with these
and J u l y 2, 1864.
acts.
A c t o f March 2, 1867.. F o r the' purpose of redeeming and retiring any compound interest notes outstanding, t h e Secretary of the T r e a s u r y is authorized aud directed to issue
temporary loan certificates in the manner prescribed b y section four of
the act entitled " A h act to authorize the issue of United States notes and
for the redemption or fundiug thereof, and for funding the floating debt of
the IJnited States," approved F e b r u a r y twenty-fifth, eighteen hundred a n d
sixty-two, bearing interest at a rate not exceeding 3 per centum per
annum, principal and intetest payable in lawful money on d e m a n d ; aud
said certificates of temporary loan m a y constitute and be held by any national b a n k holding or owning the same, &i a p a r t of the reserve provided
A c t o f J u n e 30, 1864.




REPORT OF THE SECRETARY OF THE TREASURY.

Lvir

of the United States, (j&c—Continued.

W h e n redeemable.

Five-twenties..

5 or 20 After Oct. 31,
years.
1869.

R a t e of interest.

Amount authorized.

Amount
issued.

6 per c e n t .

Amount out.
Standing.

$125, 561, 300 00

T r e a s ' y notes. 3 y e a r s . 3 yrs,after d a t e . 6 p, ct, comp.
iuterest.

$17, 250, 000

T r e a s ' y notes. 3 y e a r s . 3 yrs. afterdate. 6 p. ct, comp,
interest.

Substitute re- 177, 045, 770
deemed 5 p .
ct. notes.
22, 728, 390

Treas'y notes. 3 years - 3 yrs, afterdate. 6 p. ct. comp,
interest.

> 28,161, 810 00

$400, 000, 000

7.30 treasury 3 years. 3 yrs. after Aug. 7.30 per cent.
15, 1864.
notes.

234, 400, 000

37, 717, 650 00

7.30 treasury
notes, three
issues.

3 yrs-

After Aug. 14,
1867. After J u n e 14,
1868.
After J u l y 14,
1868.

Five-twenties. 5 or 20
years,
F i v e - t w e n t i e s . . . 5 or 20
years,
F i v e - t w e n t i e s . . . 5 or 20
years,
F i v e t w e n t i e s . . . 5 or 20
years.

After Oct.
1«70.
After J u u e
1870.
After J u n e
1872.
After J u n e
1873.

Union Pacific R. 30 y r s .
R. Co. bonds.

7 3-10 p . c t . .

31,

6 per cent.

Par.

30,

6 per cent.

Par.

30,

6 per cent.

30,

6 per cent.

After Jan." 15,
1895.

6 per cent.

V T



197,794,250 00'
332,928,95000'
365, 248,150 00'^

Par.

17, 048, 950 00'

29,089,..000:00.

LVni

REPORT OF ^ THE SECRETARY OF THE TREASURY.
• No. 3.—Statement of tli(i indebtedness

Acts authorizing loans, and synopsis of same.

Act of March 2, 1867Continued.

Act J u l y 25, 1868 .

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 circuiatiou and redemptiou thereof," approved J u u e three, eighteen hundred
and sixty-four : Provided, T h a t not less than' two-fifths of the entire reserve of
such b a n k shall consist of lawful money of the United States : And provided f u r ther, T h a t the amount of such temporary certificates at any tirae outstanding
shall not exceed fifty millions of dollars.
Twenty-five millions additional




REPORT OF THE SECRETARY OF THE TREASURY.

LXIX

of the United States., &c..—Continued.

i '
Title.

o
.a

o
W h e n redeemable.

Rate of interest.

On demand

3 per cent. . . P a r . .

Amount authorized.

Amount
i.ssued.

Amount' outstanding.

bo

o

3
> 3 p. et. certs . .




$75, 000, 000 $50, 000, 000

$50, 000, 000 00

2,636,320,964 67




REPOET
OF THE

COMPTEOLLER OF THE CURREICY.
OFFICE OF THE COMPTROLLER OF THE CURRENCY,
Washington, N'ovemher 10, 1868.
SIR : In compiliance witli 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 following report:
Since the last annual report 12 national banks have been organized,
of which five are new associations. One was organized to take the
place of an existing State bank, and six were organized to take the
place of national banks previously organized but now in liquidation and
winding up, making the total number organized up to October, 1685.
Table exiiibiting tlie numher of hanks, with the amount of capital, bonds deposited, and circuI
lation, in each State and Territory, Septemher 30, 1868.
ORGANIZATION.
O iio

States and Territories.

Maine
N e w Hampshire
Vermont
Massachusetts
Rhode Island
Connecticut
.-...
New York
New Jersey
Pennsylvania
Maryland
Delaware
District of Columbia .
Virginia
W e s t Virginia
Ohio
Indiana
Illinois
Michigan
Wisconsin
Iowa
Minnesota
Kansas
Missouri
Kentucky
Tennessee
Louisiana
Mississippi
Nebraska
Colorado
Georgia
North Carolina
South Carolina
Alabama
Nevada
Oregon...'
Texas
Arkansas
Utah
Montana
Idaho
Total

61
40
40
209
62
83
314
55
205
32
11
6
20
15
137
71
83
43
37
48
16
5
20
15
13
3
2
4
3
9
6
3
3
1
1
4
2
1
1
1
1,685




2
2
15
1
8
2
2
4
3

i
3
4
1
2
1
1
2
1

i

Capital paid in.

61
40
40
207
62
81
299
54
197
32
11
4
18
15
133
68
83
42
34
44
15
5
18
15
12
2

4
3
8
6
3
2
1
1
4
2
1
1
' 1

085, 000 00
785, 000 00
560, 012 50
032, ono 00
364, 800 00
684, 220 00
544, 941 00
583, 350 00
247, 390 00
.790, 202 50
428,185 00
550, 000 00
500, 000 00
216,400 00
404, 700 00
867, 000 00
070, 000 00
210, 010 00
960, 000 00
057, 000 00
710, 000 00
400, 000 00
810, 300 00
:885, 000 00
025, 300 00
800, 000 00
150, 000 00
350, 000 00
350, 000 00
600, 000 00
653, 300 00
685, 000 00
500, 000 00
155, 000 00
100, 000 00
525, 000 00
200, 000 00
150, 000 00
100, 000 00
100, 000 00

56 1,629 426,189,11100

Bonds on deposit.

$8,467,250
4, 839, 060
6, 517, 000
64, 718, 400
14,185, 600
19, 768, 000
79, 442, 500
10, 678, 650
44, 303, 350
10, 065, 750
1, 348, 200
1, 398, 000
2, 429, 800
2, 243, 250
20, 763, 800
12, 532, 500
11, 047, 950
4,357,700
2, 768, 050
3, 763, 750
1,712,200
382,000
4, 724, 050
2, 665, 900
1, 492, 700
1, 308, 000
75, 000
235, 000
297, 000
1, 383, 500
399, 500
204, 000
370, 500
155, 000
100, 000
472,100
200, 000
150, 000
40, 000
75, 000
342,019,950

Circulation
issued.

$7, 569,166
4, 328,195
5, 802, 960
58, 561, 030
12, 676, 630
17, 800, 625
7.3. 823, 505
.9, 520, 485
39, 940, 700
9,150, 800
1,217, 225
1, 278, 000
2,157, 930
2, 020, 350
18, 667, 750
11,169, 055
9, 777, 650
3, 872, 955
2, 583, 950
3, 349, 805
1,501,900
354, 600
4, 305, 550
2, 367,-270
1, 270, 220
1, 245, 000
66, 000
170, 000
254, 500
1, 235, 400
317, 600
153, 000
353, 025
131, 700
88, 500
417, 635
• 179,500
135, 500
36, 000
63, 500

In actual circulation.

$7. 510, 066
4, 281, 095
5, 7.37,-560
57, 084, 640
12,491,480
17, 443, 793
68,85.3,726
9, 397, 985
38,772,102
8, 904, 800
1,198, 825
1,137,-700
2,146,670
1, 988, 550
18, 410, 425
11,018,735
9, 648,150
3, 826, 455
2,541,410
3, 2.52, 228
1, 476, 800
341, 000
4,129,310
2, 338, 620
1, 204, 755
1,131,415
64, 035
170, 000
254, 000
1, 234, 000
316,000
135, 000
304, 900
131, 700
88, 500
, 407,535
179, 500
135, 000
36. 000
63, 500

309, 915,166 299, 806, 565

2

REPORT OF THE SECRETARY OF THE TREASURY.

From the number of banks organized, heretofore stated to be 1,685,
should be deducted 56, leaving the number in active operation 1,629.
The banks to be excluded are the following:
NEVER COMPLETED THEIR ORGANIZATION SO AS TO COMMENCE BUSINESS.

The Eirst National Bank of Lansing, Michigan, No. 232.
The First National Bank of Penn Yan, New York, No. 169.
The Second National Bank of Canton, Ohio, No. 463.
The Second National Bank of Ottumwa, Iowa, No. 195.
SUPERSEDED BY SUBSEQUENT ORGANIZATION W I T H THE SAME TITLES.

The First National Bank of NorAvich, Connecticut, original No. 65;
present No. 458.
The First Naitional Bank of Utica, New York, original No. 120-,present No. 1,395.
^
IN VOLUNTARY LKJUIDATION.

The First National Bank of Columbia, Missouri.
The First National Bank of Carondelet, Missouri.
The National TJnion Bank of Eochester, New York.
The National Bank of the Metropolis, Washington, D. C.
The First National Bank of LeonardsviUe, New York.
The Farmers^ National Bank of Eichmond, Yirginia.
The Farmers' National Bank of Waukesha,'Wisconsin.
The City National Ba^nk of Savannah, Georgia.
' The National Bank of CraA\1ford County, Meadville, Pennsylvania.
The First National Bank of Elkhart, Indiana.
The First National Bank of NCAV Ulm, Minnesota.
The Pittston National Bank, Pennsylvania.
The Berkshire National Bank of Adams, Massachusetts.'
The Fourth National Bank of Indianapolis, Indiana.
The Kittanning National Bank, Kittanning, Pennsylvania.
The First National Bank of Providence, Pennsylvania.
The National State Bank of Dubuque, Iowa.
The Ohio National Bank of Cincinnati^ Ohio.
Since October 1,1867 :
The First National Bank of Kingston, New York.
The First National Bank of Bluffton, Indiana.
The First National Bank of Skaneateles, New York.
The First National Bank of Jackson, Mississippi. .
The First National Bank of Downingtown, Pennsylvauia.
The National Exchange Bank of Eichmond, Yirginia.
The Appleton National Bank, Appleton, Wisconsin.
The National Bank of Whitestown, New York.
.,
The First National Bank of New Brunswick, New Jersey.
The First National Bank of Titusville, Pennsylvania.
The First National Bank of Cuyahoga Falls, Ohio.
The First National Bank of Cedarburg, Wisconsin. •
The Commercial National Bank of Cincinnati, Ohio.
The Second National Bank of Watertown, New York.
The Second National Bank of Des Moines, Iowa.



REPORT OF THE SECRETARY OF THE TREASURY.

3

Tlie First National Bank of South Worcester, New York.
The National Mechanics and Farmers' Bank of Albany, New York.
The First National Bank of Plumer, Pennsylvania.
^*
>
Of the banks in liquidation, the following are winding up for the pur-.
pose of consolidating with other banks:
The Pittston National Bank, Pittston, Pennsylvania, with the First
National Bank of Pittston.
The Berkshire National Bank of Adams, Massachusetts, with the
First National Bank of Berkshire.
The Fourth National Bank of Indianapolis, Indiana, with the Citizens''
National JBank of Indianapolis.
The Kittanning National Bank, Eattanning, Pennsylvania, with the
First National Bank of Kittanning.
^
The First National Bank of ProA^dence, Pennsylvania, with the Second National Bank of Scranton, Pennsylvania.
The National State Bank of Dubuque, Iowa, with the First National
Bank of Dubuque.
The Ohio National. Bank of Cincinnati, Ohio, with the Merchants''
National Bank of Cincinnati.
The First National Bank of Titusville, Pennsylvania, with the Second
National Bank of TitusviUe.
The National Exchange Bank of Eichmond, Yirginia, with the Fii?st
National Bank of Eiclunond.
The Second N.ational Bank of Watertown, New York, with the First
National Bank of Watertown.
The folloAving banks in liquidation are succeeded by new organizations,
which are to take their circulation as fast as it is redeemed; this being
the only process by which a change of location can be effected.
The First National Bank of Downington, Pennsylvania, succeeded by
the First National Baiik of Honeybrook, Pennsylvania.
The First National Bank of New Brunswick, New Jersey, succeeded by
the Princeton National Bank, Princeton, New Jersey.
The Second National Bank of Des Moines, Iowa, succeeded by the
Pacific National Bank of Council Bluffs, loAva.
The First National Bank of Plumer, Pennsylvania, succeeded by the
First National Bank of Sharon, Pennsylvania.
'




4

REPORT OF THE SECRETARY OF THE TREASURY.

Statement showing the riational banks i n ' l i q u i d a t i o n f o r the purpose of closing up and g o i n g
out of existence, their capital, bonds deposited to secure circulation, circulation delivered,
circulation redeemed, and circulation outstanding, October 1,1868..

1

t§

Name of b a n k .

a
o
.Q

'6
a
S

'^

.

§1

p

90
'^
0

1^

o

h

0

II
1

OQ

1.

1

5

1100, 000
T h e First National B a u k of Columbia Mo
$90, 000 $90, 000 $6,910
• 30, 000
T h e First National B a n k of Carondelet, Mo
25, 500 25, 500 16, 64.0
T h e Natioual Union B a n k of Rochester, N. Y . . : . . . 400, 000 $220, 000
192, 500
T h e National Bank of the Metropolis, Washington,
200, 000
202, 000
180,000
D.C.
50, 000
50, 500
45, 000
T h e First National B a n k of LeonardsviUe, N. Y . . . .
100,000
100, 000 •
T h e Farmers' National B a n k of Richmond, V a
85, 000
T h e F a r m e r s ' National B a n k of W a u k e s h a , W i s . . . 100, 000
"96,060" 90, 000 "*"i46"
100, 000
T h e City National B a n k of Savannah, G a .
(*)
300, 000
T h e National B a n k of Crawford County,- Meadville,
{'•)
Pa.
T h e First National B a n k of E l k h a r t I n d
100, 000
100, 000
88,150
1,000
T h e First National B a n k of New Ulm, Minn
60, 000
54, 000
60, 000
T h e F i r s t National B a u k of Kingston, N. Y
200, 000
180, 000
......
200, 000
T h e First Natioual B a n k of Bluffton I n d
50, 000
45, 000
50, 000
T h e l^irst National B a u k of Skaneateles, N. Y
150, 000
135,
000
153, 000.
100, 000
40, 500
45, 000
T h e First National B a n k of Jackson, Miss
. ..
T h e Appleton Natioual Bauk, Appleton, W i s
50, 000
45, 000
50, 000
50, 000
44, 500
T h e National B a n k of Whitestown, N. Y
: 120, 000
T h e First National B a n k of Cuyahoga Falls, O h i o . .
50, 000
45, 000
50, 000
T h e First National B a n k of Cedarburg, W i s
100, 000
90, 000 'is,'666'
80, 000
T h e Commercial National B a u k of Cincinnati, Ohio. 500, 000
•407, 000
345, 950
T h e First National B a n k of South Worcester, N; Y. 175, 000
177, 700
157, 400
T h e National Mechanics a n d F a r m e r s ' B a n k of
350, 000
314, 950 "3," 526"
350, 000
Albany, N. Y.

.|.a
0
$83, 090
8 860
192,500
180,.OOO
45,000
85,000
, 89, 860

87,150
54,000
180, 000
45 000
135, 000
40, 500
45, 000
44, 500
45, 000
72, 000
345, 950
157, 400
311, 430

* No circulation.
Statement showing the national hanks in liquidation f o r the purpose of consolidating with other
hanks, their capital, honds, a n d circulation.

1
d
0

Name of bank.

I"5
0

.

. 0 a;.

•3

1

T h e Pittston National B a n k Pittston, P a
T h e Berkshire National B a n k of Adams, Mass
T h e F o u r t h National B a n k of Indianapolis I n d
T h e First National B a n k of Providence P a
T h e Kittanning National Bank, Kittanning. P a
T h e Ohio National B a n k of Cincinnati, Oliio
T h e National State B a u k of DubuQue I o w a
T h e National E x c h a n g e B a u k of Richmond, V a
T h e First National B a n k of Titusville, P a
T h e Second National B a n k of W a t e r t o w n N Y




h

>

.§

$200, 000
100, 000
100,000
: . 100, 000
200, 000
500, 000
150, 000
....
200, 000
100, 000
100, 000

* No circulation.

.a
t3

$94, 000
101,550

536,666
146, 000
206,300
100, 000
100, 000

IS

;
0

.

(*)
$85, 700
90, 000

(*)

450,
127,
180,
86,
90,

0

$1,100
1, 000

1
5
$84, 609
89, 000

2, 500 447, 500
000
3, 400 124 100
500
180, 000
000
750 "i,'565" 85, 245
90,000
000

REPORT OF THE SECRETARY OF THE TREASURY.

5

Statement showing the national banks in liquidation f o r the purpose of changing their location,
their capital, bonds, and circulation.

- 1p*
<o
ns
fl
o

Naihe of b a n k .

1
'p.

•

1
m

6
T h e First Natioual B a n k of Downingtown, P a
T h e First National B a n k of New Brunswick, N. J
T h e First National B a n k of Plumer, P a

$100, 000
. . . . 100, 000
50, 000
100, 000

'd
o

>
%

1

.50, boo
100, 000

^3
03 .

fl

^ p

fl

-2
B
o .

%
U

$89, 500
90, 000
42, 500
87, 500

.

O S

3, •

5
$100, 000
100, 000

.

o
$1, 400
500

3
$88,100
89, 500
42, 500
87, 500

NATIONAE BANKS WHICH HAVE FAILED TO REDEEM THEIR CIRCULATINa
NOTES, AND FOR WHICH RECEIVERS HAVE BEEN APPOINTED. '

The First National Bank of Attica, New York, Leonidas Doty, receiver.
The Yenango National Bank of Franldin, Pennsylvania, Harvey Henderson, receiver.
The Merchants' National Bank of Washington, D. 0., James C. Kennedy, receiver.
The First National Bank of Medina, New York, Edwin P. Healey,
receiver.
:
The Tennessee National Bank of Memphis, Tennessee, William A. Hill,
receiver.
The First National Bank of Newton, NewtonviUe, Massachusetts,
D. Way land Jones, receiver.
. The First National Bank of Selma, Alabama, Cornelius Cadle, jr.,
receiver.
The First National Bank of New Oiieans, Louisiana, Charles Case,
receiver.
The National tJnadilla Bank, Unadilla, New York, Lewis Kingsley,
receiver.
The Farmers and Citizens' National Bank of Brooklyn, New York,
Frederick A. Piatt, receiver.
.
,
The Croton National Bank of the city of New York, C. P. Bailey,
receiver.
'
The National Bank of Yicksburg, Mississippi, Edwin F. Brown, receiver.
The First National Bank of Keokuk, Iowa, H. W. Sample, receiver.
The Fii'st National Bank of Bethel, Connecticut, E. S. Tweedy, receiver.
The affairs of the First National Bank-of Attica have been finally
closed, and a dividend paid to the creditors of forty-eight per cent.
The affairs of the First National Bank of Newton have been finally
closed. The government claiins were paid in full, and a dividend of
forty per cent, paid to the general creditors.
A partial dividend has been declared to the creditors of the Farmers
and Citizens' National Bank of Brooklyn, New York, of fifty-five per
" cent., and to the creditors of the Croton National Bank of the city of
New York of fifty per cent. uiDon all claiins approved or adjudicated.




6

REPORT OF THE SECRETARY OF THE TREASURY.

Statement showing the national banks in the hands of receivers, their capital, amount of United
States bonds deposited to secure circulation, amount of circulation delivered, the amount of
circulation redeemed at the ti'easury of the United States, and the amount outstanding on the
1st day of Octoher, 1868.

a.a

Name and location of bank.

EH M
:
m 0.5 s

T h e First National Bank of Attica, N. Y
$50, 000
T h e Veuango National B a n k of Franklin,Pal 300, 000
T h e Merchants' National Bank of Washington, D . C
200, 000
- T h e First National Bank of Newton, Mass. 150, 000
T h e First National Bank of Medina, N. Y .
50, 000
T h e Tennessee Nat'l B'k of Memphis, Tenn| 100, 000
T h e First National Bank of Selma, A l a .
100, 000
T h e First National B a n k of NewOrleans, Lai 500, 000
T h e National Uuadilla Bauk, Unadilla, N. YI 120, 000
T h e F a r m e r s and Citizens'Natioual B a n k of
Brooklyn, N. Y
300, 000
T h e Croton National B ' k of the city of Newl
York, N. Y
200, 000
T h e First National B a n k of Bethel, C o n n . .
60, 000
T h e First National B a u k of Keokuk, I o w a . 100, 000
T h e First Natioual B a n k of Vicksburg, Miss]
50, 000

$44, 000
85, 000

$32, 750 $11, 250
64, 030 20, 970

80, 000 127,741 00
146, 000
20, 000 27, 329 25
50, 000 53, 372 00
60, 000 41, 247 20
100, 000 104, 742 00
61, 200 53,183 50

180, 000
130, 000
40, 000
90, 000
85, 000
180, 000
100, 000

125, 800 54,200
6,500 123, 500
26, 210 13,790
59, 465 30,535 ,
36, 875
48,125
113, 585 •66,415
64, 880 35,120

185, 500 106, 504 10

253, 900

142, 000
30,000
100, 000
30,000

180, 000
26, 300
90, 000
25, 500

$40, 000

$44,000 00
61,871 00

72,181 90

137, 920 115, 980
105, 111
2, 020
28, 780
• 1,965

74,889
24,280
61, 220
23, 535

The following statement exhibits the number and amount of notes
issued, redeemed and outstanding, October 5, 1868:
ONES.
Notes.

Issued.:
Eedeemed.
Outstanding

8,896,576

$8,896,576

254,754

254,754

8,641,822

8,641,822

2,978,160

$5,956,320

73,176

146,352

2,904,984

5,809,968

23,106,728

$115,533,640

482,132

2,410,660

22,624,596

113,122,980

7,915,914

$79,159,140

142,359

1,423,590

7,773;555

77,735,550

2,219,322.
36,'355

$44,386,440
. 727,100

TWOS.

Issued
Eedeemed

,

Outstanding
FIVES.

Issued
Eedeemed
Outstanding
'

TENS.

Issued
Eedeemed
Outstanding.,

Issued
http://fraser.stlouisfed.org/
Federal Reserve
Bank of St. Louis
Eedeemed

TWENTIES.

REPORT' OF THE

SECRETARY

OF THE

TREASURY. ,

7

FIFTIES.

Issued
Eedeemed

355,181
17,256

$17,759,050
862,800

337,925

16,896,250

Issued
Eedeemed

267,350
15,583

$26,735,000
1,558,300

Outstanding.... J

251,767

25,176,700

........

Outstanding
ONE HUNDREDS.

FIVE HUNDREDS.

Issued
Eedeemed

13,486
1,759

Outstanding

11,727

5,863,500

4^746
1,846

4,746,000
1,846,000

2,900-

2,900,000

^

$6,743,000
879,500

ONE THOUSANDS,

Issued
Eedeemed
Outstanding

'.-.......

Total of all denominations outstanding on the first Monday
of October, 1868
,..".
$299,806,110
Add for fragments of notes outstanding, lost or destroyed,
portions of which have been redeemed.
455




$299,806,565

TaftZe of the state of the laivful money reserve (required hy sections 31 and 32 of the national currency act) of the National Banking Associatioiis of the United
States, as shoipn by the quarterly reports of their condition on ihe morning of the first Monday in JANUARY, 1868, before the corrimencenient of busiriess.
6

tb
n

Ie

>

Items of reserve.

I>

u
c3

1

OQ

1
1
I

States and territories.
O

u
o

1
1
Maine
N e w Hampshire
.
Vermont
Massachusetts
.Rhode Island
Connecticut
N e w York
N e w Jersey
Pennsylvania
. ..
Delaware
Maryland
..;
District of Columbia
Virginia
-^
W e s t Virginia
North Carolina
South Carolina
Georgia
'.
Alabama
i...l
Mississippi
Texas
Arkansas
Kentucky
Tennessee
Ohio
Indiana
Illinois..
-f
Michigan">..,. . . . . . . . . . . . .
Wisconsin
Iowa .
'.
Minnesota
•. .
Missouri
K ansas
...-.......'..,...,.....




61
40
40
161
62
82
239
54
153
11
19
1
19
15
5
2
8
2
1
4
2
11
12
123
70
69
37
32
45
15
9
3

lob
.

§

$1, 926, 075
1, 010, 318
1,197, 880
7, 832, 476
2, 915,143
4, 534, 930
11,765,741
3, 604, 265
6, 888, 579
387, 799
660, 995
30, 979
817, 769
702, 959
142, 649
152, 821
542, 849
108,080 .
21, 703
212,173
114, 852
440, 558
676, 790
4, 581,187
2, 713, 985
2,165, 661
971, 753
• 819, 056
1, 359, 0.S3
511,723
342, 427
53, 823

0
$895, 735
482, 809
593,553
3, 336, 586
1, 330, 472
1, 872, 686
5, 035,167
1, 728, 999
4, 551, 074
163, 678
506, 280
13, 525
573,710
• 517, 628
119,806
224,243
882, 979
105, 900
•
27,741
126,187
86. 856
316; 064
563, 013
3, 699, 798
2, 282, 507
1,811,577
774, 454
820, 932
1, 459, 404
455,177
252,117
23, 843

$57, 279
33,137
38, 424
391,480
35,132
149, 624
345, 410
111,737
134, 224
6, 305
. 58,285
4, 863
109, 685
30, 837
19,469
7, 752
23,298
19, 040
3, 394
245, 580
15, 718 •
8,753
47, 776
120, 828
119, 826
145, 609
20, 759
39, 384
54, 650
28, 520
37, 678
2,083

pi § ^ f^ 0 2

1
"S

1

<
$12, 840, 497
6,735,456
7, 985, 866
52, 216, 507
19, 434, 289
30, 232, 869
78, 438, 272
24, 028, 436
45, 923, 862
2, 585, 326
4, 406, 632
• 206,528
5, 451, 793
4, 686, 394
950,996
1, 018, 807
3, "618, 992
720, 532
^ 144,685
1,414,486
765, 683
2, 937, 055
4, 511, 938
30,541,249
18, 093, 231
14,437,742
6, 478, .351
5, 460, 371
9. 060. .552
3; 411, 488
2, 282, 845
358, 821

•

•

.

$243, 490
164,220
200, 690
2,027,840 .
637, 800
1,132, 520
3,305,020
956, 270
1, 867, 680
120, 990
182, 640
. 8,620
97, 600
137,100
1, 750
4,160
111, 850
65, 220
370
74, 230
97,450 .
939, 280
735, 040
- 346,140
274,860
135 200
216,140
"93] 940
41, 620
4,930

<
.

It
A >

%
%

$1, 828, 556
$3, 025, 060
1,259,407
. 1,939,573
836, 047
1, 668, 7i4
-.7,020,862 - - -.12,.776, 768.
2,174, 936
4,178, 340
3, 766, 403
6, 921, 233
9, 352,191
18, 037. 788
3, 649, 085
6, 446, 091
.3,939,386
" 10,492,364
312,244
603, 217
366, 627
1,113, 832
12, 443
39, 451
267, 727
1, 048, 722
1,011,988
326, 423
122, 463
263, 488
652, 307
416,152
1, 372, 038
353, 911
261, 007
136, 067
35,945
4,810'
664, 781
227, 794
163,342
60,398
721,114
322, 067
. 994,098
. 285,859
7,003,791 .
2, 243, 885
4, 026,132
• 888,-759
1, 287, 406
3, 590, 732
575,102
1, 645,175
536, 063
. 1,531,579
652,504
168, 050
"' 745i 687
552, 422
221,007
55, 761
24,905

23 6-10
28 8-10
20 9-10
24 5--10
21 5-10
22 9-10
: 23
' 26 8-10
22 8 4 0
23 3-10
25 3-10
19 1-10
19 2-10
21 6-10
27 7-10
• 64
37 9-10
! 36 2-10
24 8-10
47
21 3-10
24 6-10
.22
• 22 9-10
22 2-10
24 9-10
25 4-10
28
o c O.TQ

21 9-10.
24 2-10
15 5-10

GO

Nebraska
....,.,..
Nevada
.................................
Oregon
Colorado.... . . . . . . . . . . . . . .
...........
Montana..
f
Utah
Idaho
Total

3
1
1
3
1
1
1

1, 998,130
233,964
240, 812
1,103, 308
94, 436
191,859
79, 306

299, 720
35, 095
36,122
165, 496
14,165
. 28,779
11,895

1,418

405,322, 366

60, 798, 353

Table of the state ofthe lawful money reserve—Coutinued.

t
1

Redemption cities.

ft

2

B
H1

Boston . . . . . .
Philadelphia
Pittsburgh
Baltimore

..............................
.

New 0'leans
Cleveland . . . . . .
Chicago
Detroit . . .•
Milwaukee
St. Louis
Leavenworth

..........
..

...............

.....

.

..........

....................

.............

Total
New York-.




46
8
30
16
13
4
2
4
7
5
5
8
2

19,340
28,220
10, 343
7,239
24, 508
2,642
6,390

130, 540
130
17, 270
800
150

34,767
19,858
90, 348
6,366
4,600

344, 695
56, 254
92, 095
332,053
40, 084
32, 813
.
9,818

17 3-10
24
38 2-10
30-1-10
42 4-10
17 1-10
12 3-10

36,138, 801

2, 565, 221

14,373,550

43, 795, 478

96,873,050

23 9-10

CITIES, for quarter ending on the first Monday in JANUARY, 1868.

i
III

u

160,048
27, 904
44, 624
233, 666
9,060
25, 571
3, 428

.

$73, 257,147
12, 447, 347
.52, 815, 841
14,570,911
19, 075, 727
4,484,242
2, 279, 632
1, 342,116
11, 096, 509
5, 303, 844
14,619,215
3, 678, 374
2, 699, 237
10, 969, 942
991,713

>>

;,

I t e m s of reserve.

1

1
u

<
$18, 314 287
3,111,837
13,203, 960
3,642, 728
4, 768, 932
1,121,061
569, 908
'
335,529
2, 774,127
1, 325, 961
3, 654, 804
919,594
674, 809
2, 742, 485
247, 928

2

u

IS

'S 2 3 ^
as

1

•

$10,092,748
675, 217
13,204,015
1, 998, 682
3,208, 347
136,116
646,127
230,559
1,595,232
529, 352
2, 646, 716
490, 585
.390, 644
1, 874, 639
156, 015

1
•

$1,868,307
30, 209
308, 485
115,-682
388, 862
51, 345
136, 482
6,165
89, 219
43, 743
54, 934
296
15, 780
160, 365
2,234

§•
o

•a

<
$5, 262, 310
1,268,850
4,116, 520
796,380
1, 089, 770
677,180
94, 660
4'46, 280
393, 290
481,500
188,040
132, 160
355, 270
. 38,300

167

229, 631, 797

57, 407, 950

37, 874, 994

3, 272,108

15,340,510

57

35210, 021, 541

$52, 505, 385

$40, 292, 696

$12,266, 650

$18,527,970

•

$6, 312,171
2, 527, 622
1, 879, 357 .
1,340,558
1,486,342
338, 670
44, 487
68,200
470,858
607,575
1, 588, 605
854,196
353,120
513, 656
81,393
18,466,810

.

i

<

$23, 535, 536
4, 501,898
19,508,377
4, 251, 302
6,173,321
1, 20.3, 311
827. 096
399, 584
2, 601,589
1,573,960
4, 771, 755
1, 533,117
891, 704
2, 903, 930
277,942

32
36
36
29
32
26
36
29
23
29
32
41
33
26
28

1-10
2-10
9-10
2-10
4-10
8-10
3-10
8-10
4-10
2-10
6-10
7-10
5-10

74,954,422

32 6-10

$71,087,316

.33 8-10

Z£>

[Table of the state of the lawful money reserve—Continued. STATES, for quarter ending on the first Monday in APRIL, 1868.
a
u

2-

1Is....
^^

•Q

m
o

ftSg^o

lis

QQ

(V, a

.s"s.S

States and Territories.

t>

Items of reserve.

a "S &.2 § -2

villus

1

|i2||t

O
•

-Q

2°i

^.

Hi

03 OJ

Maine
:
New Hampshire
Vermont
Massachusetts
Rhode Islaud
Connecticut
New York
" New Jersey^
Pennsylvania
Delaware .
Maryland
District of Columbia .
Virginia
West Virginia
North Carolina
South Carolina
Georgia
Alabama
Mississippi
Texas
Arkansas
Kentucky
Tennessee
Ohio
Indiana
Illinois
Michigan
Wisconsin
Iowa
Missouri...
Kansas
Nebraska..




61
40
40
161
62
81
239
54
153
11
19
1
19
15
5
2
8
2
1
4
2
11
12
123
70
69
38
32
44
15
10
3
3

$12, 789, 225
6, 532, 909
8, 057, 002
52,155, 797
19,226,135
30, 349, 531
77, 622,416
24, 818, 458
49, 927, 044
2, 658, 986
4, 476,108
169, 620
5, 575, 223
4, 548, 232
1, 044, 869
1, 483, 658
4,094,260
801 888
98, 273
1, 522, 415
808, 601
2,894,461
4, 788, .536
29, 853, 314
19, 314, 425
14, 995, 290
6,729,558
4, 892, 225
9, 110,696
3,191, 926
2, 627, 801
401, 990
2, 823, 916

t

i

«
•

<

^

$1,918,383
979, 936
1,208, 550
7, 823, 369
2, 883, 920
4, 552, 430
11, 643, 362
3, 722, 768
7,489, 057
398, 848
671, 416
25,443
836, 284
682, 240
1.56, 730
222, 548
614,139
120, 283
14 741
228, 362
121, 290
434,169
718, 280
4, 477, 997
2, 897,164
2, 249, 293
1, 009, 433
733, 834
1, 366, 604
478. 789
394,170
60, 299
423, 587

s

$941, 083
- 383,316
547,142
3, 009, 465 •
1,189, 251
1, 657, 834
• 4,846,767
1, 666, 272
5, 413, 437
167, 379
446, 592
14, 27?
414, 611'
384, 734
113, 9P5
313, 700
907, 723
226, 074
21 751
245, 211
37, 380
358,184
674,737 •
3,124, 639
2,101, 438
1,71.4,886
672, 028
535, 452
1, 390, 602
297. 853
332,120
58, 518
284, 358

O

^

ft

§2 '-sog
aft.s-3t2-3

$19,119
4,329
19, 553
223, 271
28, 973
124, 993
288, 763
65, 716
96,129
4,883
52. 240
951
83, 235
48,176
• 24,390
9, 948
21, 215
28, 783
8,019
149,871
3, 9.57
18,129
28, 674
49, 013
72,280
106, 742
20,104
15,109
47, 482
5,546
39, 763
456
19, 891-

o

<

S251,180
227, 310
238, 060
2, 024, 800
• 607,570
1,109, 490
3,553,100
999, 070
1, 968,180
119,810
186, 400
540
93, 960
130, 900
690
4,160
111,770
350
68, 460
102, 860
1, 015, 230
729, 620
340, 560
285,090 .
163, 960
. 198,940
90, 330
42, 400
4,740
23, 280

$1, 675, 338
956, 376 •
889, 581
6, 638, 702
1, 823, 947
3, 41.5, 410
8, 589, 989
3, 309, 098
4, 368, 532
313, 330
3.53, 857
9,281
460, 604
315, 036
122, 878
633, 321
389,879
38, 209
1 190
436i 515
33, 911
234, 480
399, 637
2, 097,370
1, 399,550
1, 414, 808
661,059
469, 784
572, 079
232,150
232. 643
67, 623
248, 551

Is

c3

n3
CS

<«H

o

?3

ft

- w

2

n

0

Sa a>
w

a

p^

-<

22 6-10
§2, 886, 720
1, 571, 331
24 1-10
1, 694, 336
21
11, 896, 238
22 8-10
3, 649, 741
19
6, 307, 727
20 8-10
17, 278, 619
22 3-10
6,040,156
24 3-10
11,846, 278
23 7-10
605, 402
22 8-10
1, 039, 089
23 2-10
25,043
14 8-10
1, 052, 410
18 9-10
878,846
19 3-10
261, 943
25 1-10
961, 129
64 8-10
1, 430, 587
34 9-10
293 066
36 5-10
31 5-10
30, 960
.831, 947. . 54 6-10
75, 248
9 3-10
23 5-10
679,253
1, 20.5, 908
25 2-10
6, 286, 252
21 1-10
4, 302, 888
22 3-10
3, 576, 996
23 9-10
1, 638, 281
24 3-10
1,184, 305
24 2-10
2, 209, 103
24 2-10
625, 879
19 6-10
24 6:10
646, 926
131,337
32 7-10
20 4-10
576, 080

Nevada . . . .
Oregon
Colorado
Montana . . .
Utah
Idado

228,209
267, 225
980, 351
108,151
209, 917
72, 718

34, 231
40, 084
147, 053
16, 223
31, 487
10, 907

23,888
61, 701
108, 065
10, 000
25, 613
13, 640

Total

30,072
3,166
9,606
29, 755
972
743
1, 804, 017

Table of ihe state of the laivful money reserve—-Continued.

1
ft
u
M
§
.a
'o
u

Redemption cities.

a

£
-C3

.rio
iS2^
Ic3§
3

60, 559
99, 658
176, 668
45, 314
27. 066
14, 383

42, 892, 915

;

......

...........

^ a <o
o « o

!

'd p ci oj
6

1

<

g^«-§'2i

Philadelphia
Pittsbure
-Washington

-.
-T • --

Detroit
...
Milwaukee
S t Louis

.........

Total
New York

......




-•

........

$18, 720, 066
3, 604, 612
11,990, 413
3,734, 724
4, 655. 719
1,019,114
761, 307
369, 493
2, 875, 505
1, 229, 794
4, 601, 841
915, 923
639,238
2, 938, 750
373, 612

168

233, 720, 447

58, 430, 111

57

195, 364, 482

48, 841,120

9-10
9-10
8-10

w-fl

^ "a

i

$74, 880, 262
14,418,449
47, 96i; 651
14, 938,897
18, 622, 877
4,076,456
3,045,229
1. 477, 973
l i ; 502, 020
4,919,177
18, 407, 363
3. 663, 691
2,556,951
11, 755, 002
1,494, 449

46
8
30
16
13
4
2
4
7
5
14
4
5 .
8
2

5-10
3-10

>•

illi
Q

SI
© S >^ 'S o .
£ «« . .2 9 «?

bD ®

."fl

fl g j § - ^ o . ^
fl > ^ -3 a 60
o s^ _, > m a

aft.as -c -43 "
<

$865,475
• 16,679
238,116
53,161
310, 509
30, 958
243, 380
8,675
32,911
9,113
51,124
3,748
6,002
. 81,359
1,210

$6, 791, 370
1,341,090
6, 736, 570
891, 240
1,494, 780
552, 610

26,940,321
22, 714,198

$6,-021, 514
778,489
6, 870, 066
2,096,454
2,367,862 '
192, 638
962, 986 ^
310, 941 *
1, 473,341
404, 483
3,137, 751
366, 887
339,873
1,481,596.
135, 440

St -

§ •

a
•

Boston

26
37
18
41
12
19

22 8-10

I t e m s of reserve.

2« o
© ^

14, 711, 040

6,469
17,411
58, 447
5,389
481

CiTlES, for quarter ending on the first Monday in APRIL, 1868.

i

fcb
a

130
17, 380
550
170

<

114,710
705, 030
329, 660
611, 740
189, 420
99, 390
654, 420
35, 990

$6, 007, 653
2, 814, 645
1, 6.59, 074
1, 529, 329
1,012,535
210,581
88,468
98, 053
579, 908
,556,145
1, 837, 36i
723, 686
336, 370
929, 993
72, 936

$19, 686, 012
•4,950,903
15, 503,826
4, 570,184
5; 185, 686
986,787
1, 294, 834
532, 379
2, 791,190
1, 299, 401
5, 637, 976
1, 283, 741
781, 635
3,147, 368
245, 576

1, 952, 420

20,548,020

18,456,737

67,897,498

29 1-10

11,623,221

27,913,430

62,250, 849

31 9-10

' 26 3-10
34 3-10
32 3-10
30 6-10
27 8-10
24 2-10
42 5-10
36
. 24 3-10
26 4-10
30 6-10
35
30 6-10
26 8-10
16 5-10

Table of the state of the lawful money reserve—Continued.
6b

1o
ft
u

States and Territories.

>

5^
ft

a

.o o ©
uo

Ne^v Hamnshire . . . . .

:..........

Massachusetts
Rhode Island . . . . . . . . . .
New York

.....

Delaware .
.
.
Maryland
District of Columbia.
Virginia
W e s t Yirginia
North Carolina

. .

.........

..........
.
..

...
.....

............

Texas
Kentucky
Tennessee . .
.
Ohio i
Indiana . . . . . . .
.
.
Illinois
•Michigan
Wisconsin
Iowa . . . .
Minnesota
Missouri . . . . . . . . . . . .
....
Kansas
N e b r a s k a >.
........................'................




60
40
40
161
62
81
239
54
152
11
19
1
19
15
5
3
8
2
1
4
2
11
11
123
- 70
69
37
31
44
14
10
3
4

Items of reserve.

u

.2 fl .

.2 o o
c3 e3 O

$13,422,108
6, 717, 111
8, 401, 725
54,159, 991
19, 938, 531
32,223,020
78, 419, 924
23, 943, 390
47, 826, 271
2, 667, 485
4, 523, 845
158,192
6,141, 220
4,644,386
1,127, 358
1, 671, 537
4,085,662
646, 226
40, 500
1,479,353
871,668
2, 867. 252
4, 207, 963
30, 695, 041
19, 587, 040
15, 741, 642
6, 903, 431
5,022,811
10, 793, 436
3, 789, 712
2, 559, 623
. 545,441
1, 994, 320

2

a
$2,013,316
1, 007, 567
1, 260, 259
8,123, 999
2, 990, 780
4, 833, 453
11, 762, 989
3,591,508
7,17.3,941
400,123
678, 577
23, 729
921,183
696, 658
169,104
250, 730
. 612, 849
96, 934
6,075 •
221, 903
130,750
430, 088
631,194
4, 604, 256
2, 938, 056
2, 361, 246
1, 035, 515
753,422
1, 619, 015
^ 568.457
383, 944
81,816
299,148

'

2

>•

©

i
1
"fl

ts3
©

©

0 « « C3

1

STATES, for quarter ending on the first Monday in JULY, 1868.

-

o S o
^ " fl

II

©

"I

a "5 g--2 § i^
«i: o ^..5 ft rt
© 2g © 's a ta

§

ca

fl es t< t> CO a
©

O -^ ftc3

^ ' d

©

©eS.

aft.a-35-3

©

$927, 822
459, 749
617, 780
3, 451, 371
1, 231, 074
2, 058, 950
4, 853, 220
1, 722, 567
4, 393, 767
192, 431
465, 895
15, 782
533, 877
441, 402
180, 206
-486. 045
1, 018, 653
125, 599
17, 880
210, 884
86,087
382, 271
611,080
3,172, 545
2, 318, 088
1, 841, 666
• 796,478
641, 617
1, 536, 233
442, 653
366, 449
85. 994
242,409

ftp § S ^

2

<
$41,227
6,598
48,126
232, 259
32, 727
79, 459
336,123
58, 587
93, 059
10, 258
51,841 369
112, 026
38, 403
17, 202
17,391
28, 442
61, 746
255, 952
2, 709
5,057
31, 259
64, 099
66, 902
94, 091
23, 566
23, 213
64,268 •
36, 951
28, 499
221
10,791

$125,430 •
169, 970
169, 090
1, 518, 790
517, 660
727, 030
'2,'687, 720
763, 430
1, 687, 660
118, 230
135, 090
200
72, 820
106, 220
2,880
4,160
123, 060

46,400
65,070
648, 6713
326, 060
266, 960
140,120
99, 530
116, 310
43.110
25, 450
5,090
13, 230

$1, 796, 980
946, 002
970, 236
8,060,107
2, 604, 589
4, 492, 831
9, 951, 662
3,437,081
4, 781, 690
327, 613
408,704
10, 893
560, 964
349, 987
72,126
511,949
319, 784
82, 283
525
291, 983
78, 849
220, 409
341,936
2,829,875
1,453, 189
1,907,708
" 871, 202
621. 737
1, 785, 428
310, 740
304, 360
121, 576
726,-206

"fl

a

<

„

$2,891, 459
1,582,319
1, 805; 232
13, 262, 527
4, 386. 050
7, 358, 270
. 17,828,725,
5, 981, 665
10, 956,176
648, 532
1, 061, 530
27, 244
1,279, 687
936, 012
272, 414
1, 019, 545
1, 469, 939
269, 628
18, 405
758, 819
167, 645
654,137°
1, 049, 345
6, 715,189 •
4,164, 239
4,110, 425 «
1, 831, 366
1, 386, 097
- 3, 502, 239
833, 454
724, 758
212,881
992, 636

.ft
1

21 5-10
23 6-10
21 4-10
24 5-10
22
22 8-10
22 7-10
24 9-10
22 9-10
24 3-10
23 4-10
17 2-10
20 8-10
20 1-10
24 2-10
61
36.4-10
41 6-10
45 4-10
512-10
19 2-10
22 8-10
24 9-10
21 9-10
21 2-10
26 1-10
26 5.10
27 5-10
32 4-10
22
28 3-10
39
49 8-1^;

Nevada

.

Utah
Idaho

1
1
3
1
1
1
1,414 ,

Total

217, 866
294, 690
1,083,019
95,168
- 206,450
73, 421
419, 787, 829

680
204
4.53
275
968
013

26,785
80,122
157, 645
11, 357
20, 680
22, 055

31, 391
2, 829
28,926
11, 362
2,009
9,051

62, 968,177

36, 247,168

2, 058, 989

32,
44,
162,
14,
30,
11,

Table of the state of the lawful money reserve—Continued.

71,220
119,333312, -756
29, 498
38, 259
32, 865

13, 044
18, 912
125,685
6,589
15, 570
1,759

17,470
500
190

10, 743, 600

51,732,763

100, 782, 520

•^ fl '
o © <
fl o .

Redemption cities.

^

o © "^

ft-^

"o » ce ^
fl h ^ ©

©

ftTJ fl.2

c3 c8 ft

13
O o

fl 5 3 ^ ©

li

flo

a ft.a«'fl 45

<
$19, 398, 481
3, 506, 299
13, 399,186
4,299,375
4, 921, 753
985,129
525, 866
312, 438
2, 652, 519
1, 455, 462
4, 743, 859
1,282, 970
786, 020
2, 998, 070
260, 085

$9,354,456
885, 215
10,118, 245
2,234,157
3, Oil, 497
146, 653
471,315
237, 077
1,165, 595
337, 980
3,177,557
506, 208
374. 977
1,364,513
109, 665

$2, 261, 301
40,380
233, 714
41, 521
430,196
61, 804
102, 683
340
84,664
14, 529
46,162
1,687
10, 534
67, 412
2,029

Total...

246,110, 049

61, 527, 512

33, 495,110

3, 398, 956

N e w York . . .

247, 703, 974

61, 925, 993

30, 423, 822

15, 297, 976




24

^H O o O O 00

O •'^ ft 03

$77, 593, 925
14, 025,196
53, 596, 743
17,197,502
19, 687, Oil
3, 940, 517
2,103, 463
•1,249,750
10, 610, 077
5,821,847
18, 975, 436
5,131, 882
• 3,144, 081
11, 992, 281
1, 040, 340

4-10
8-10

Items of reserve.

.£; © H

46
8
30
16
13
4
o
4
7
5
14
4
5

5.-10
9-10

CITIES, for quarter ending on the first Monday in^JVLY, 1868.

' f l ^ "fl

Boston
Albany
Philadelphia .
Pittsburg
Baltimore
Washington..
N e w Orleans.
Louisville
Cincinnati . . .
Cleveland
Chicago
Detroit
Milwaukee...
St, L o u i s . . . . .
Leavenworth

28
40
28
31
18
44

$6, 416, 450'
1,204,840
6, 668, 200
894, 470
1, 414, 660
559, 540
83, 270
770, 400
373, 960
846, 720
198, .540
100, 750
647, 470
28,160

PU
$9, 020,112
2, 241, 747
2, 774, 787
1, 645, 202
1, 304,198 .
317, 371
160, 533
68, 415
809, 492
527, 801
2, 417, 924
828, 890
530, 435
1,393,342
61, 347

.24,101, 596
33, 427,190

$27, 052, 329
4, 372,182
19, 794, 946
- 4,815,350
' 6,160, 551
1, 085, 368
734, 531
389,102
"2, 830,151
1,254, 270
6,488,363
1, 535, 325
1, 016, 696
3,472, 737
201, 201

34 8-10
31 1-10
36 8-10
27 9-10
312-10
27 5-10
34 8-10
31
26 6-10
21 5-10
34 2.10
29 9-10
32 2-10
28 9-10
19-3-10

81, 203, 092

32 9-10

79.148, 988

OO

Table of the state of the lawful money reserve—Continued.

S T A T E S , / o r quarter ending on thefirst Monday in OCTOBER, 1868.
•^.

bi)
a

.

|l

2
States and Territories.

fl
es
.Q
O




-Q

'

O OJrfl

S^g

61 •

03 C3 O

1^

$13,150, 366
6, 650,149
8, 414, 338
55, 073,216
19, 240, 527
30, 295, 938
78, 352, £52
24, 164, 877
46, 019, 920
2, 778,110
4, 332, 839
139, 720
5,955,479
4, 676, 224
1, 433, 259
1, 352,131
.3, 624, 672
588, 736
40, .500
1, 262, 815
751, 668
2,812,531
4, 559, 839
30, 331,143
19, 496, 571
15, 468, 811
7,194, 969
4, 934, 557
9, 987, 718
.3.816:4.59
2, 724, 280
562, 856
2, 514, 649

a 1 i.2 g S
? •© a -^ '-is 2
cG O ^ ^

ft«

2 ^ .0^ 's a ^

tS •>'-'*-'

.2 © o

40
40
161
62
81
240
55
152
11
19
1
19
15
6
3
8
:2
1
4
2
11
12
123
70
70
38
31
44
15
10
3
4

© ©

.-"•' © O

©

a.

^

ft a 1 ^ o
o

lag
^•si

u
3

Maine
New Hampshire
Vermont
Massachusetts
Rhode Island
Connecticut......
New York
New J e r s e y
Pennsylvania
Delaware.?
Maryland'
District of Columbia
Virginia . . . . . :
W e s t Virginia
North Carolina
South Carolina
Georgia
Alabama
•
Mississippi
Texas
Arkansas
Kentucky
Tennessee
Ohio
Indiana
Illinois
Michigan
Wisconsin
Iowa
Minnesota
Missouri
Kansas
Nebraska.............

I t e m s of reserve.

-2fl. •
.2S fl

o

ft'O

C

$1,972,555
997, 522
1,262,151
8, 260, 981
2, 886, 079
4, 544, 391
11, 7.52, 883
3, 624, 732
6, 902, 988
416, 717
649, 926
20, 958 .
893, 322
701, 434
214, 989
202, 820
543, 701
83, 310
6,075
189, 422
112,750
421, 890
683, 976
4, 549, 671
2, 924,486
2,320,322
1, 079, 245
740,184
1,498,158
.'S72 469
408i 642
84, 428.
377.197

fl > 5 « " 1

.a -3 5 -i
a ft.a*©

a
$1, 090,129
458, 066
691,488
4, 213, 071
1,412,625
2,182,190
5, 692, 860
1, 896, 575
4, 609, 730.
205, 713
551, 721
14, 392
576, 903
440,909
216, 064
279, 343
791,778
157, 534
17, 450
185;l92
8.5, 611
371,131
597, 856
3, 440, 905
2, 478, 047
1, 833, 982
890, 921
661, 841
1, 370, 525
^^9. 928
360', 515
83, 964
261, 7&9

$23, 532
4,442
15, 087
188, 482
25, 982
91,917
264, 228
68, 349
• 60, 295
4, 773
42,-517
322
83,106
43, 477
36, 376
26, 4.38
36, 901
• 36,803
217, 903
2,427
6,482
30, 371
33, 632
71,156
104, 039
19, 934
17, 286
43, 525
11 992

5li i25
1,155
26,232

$80, 350
122, 960
142, 330
731, 950
289, 910
531, 330
2, 015, 920
491, 020
1,314,310
106, 680
79, 850
250
66, 920
85;310
460
3,460
127,460

26, 020
53, 590
541, 760
193, 980
152, 2.50
79, 830
64, 510
35, 540
10, 950
17| 620
3,260
6,240

$1, 792,123
1,118, 479
927, 925
7, 638, 472
2, 289, 973
3, 688,105
9, 644, 501
3, 459,199
4, 501, 592
339,123
372, 517
14, 065
418, 521
358, 911
81,129.
117,915
425, 975
9,844
659
99, 026
38,209
248,185
294 ,,128
2, 395, 084
1, 298, 872
1,712,510
. 803,320
396, 610
737, 406
314 799
26]'952
71, 922
975, 572

a
<
$2, 986,134
1, 703, 947
1, 776, 830
12, 771, 975
4, 018, 490
. 6,493,542
17, 617, 509
5, 915,143
10, 485, 927
656, 289
1, 046, 605
29, 029
1,145, 450
928, 607
334, 029
427,156
1, 382, 114
204,181.
18,109
502,121
126, 247
651, 818
975, 945
6, 411, .381
4, 042, 055
3, 802, 781
1, 794, 005
1,140, 247
2, 186, 996
897 669.
69ii 212
160, 301
1, 269, 833

25 6

21 1
23 2.
20 9214
22 524 522 823 6.
24 2.
20 819 3.
19 923 3
31638 134 744 7
39
16 823 2
214

21 1
20 7
24 6
24 9
23 1
219
23 5
25 4
28 5.
50 5.

Colorado

.

Utah
Idaho

.

.

.

Total

.........

1
1
3
1
1
1

253, 367
261,812
1,127, 886
136, 894
212, 019
82, 031

38,00539, 271
169,183
20, 534
31, S03
12, 305

16,165
57, 761
192, 994
33, 500
32, 000
21,402

1,422

414, 776, 428

62, 216,475

39, 034, 570

Table of the state of the lawful money reserve—Continued.
>^2

x> >•

<

51, 593
1,598
20,390
16, 200
1,013
237

1, 781,317

. •

7, 376, 020

.

ft

2

fl '^ fl
to ^ 5

Xi

© ^

.i" © O

o o •=

Total..
New York . . .




9-10
1-10
9-10
1-10
7-10
8-10

22 9-10

-ss

S s ^ © .s
o .2 ;>.:g "

O o
5 CS ^ ^ fl o
'^r^ ^ : B . 2 fl

.2 S {

30
16
13
4
2
4
7
5
13
4

95. 252, 448

ftfl.^?
!
o -r: ^' <
ca o-n

.2 S a

Boston
Albany
,
Philadelphia
Pittsburg
Baltimore
Washington.,
N e w Orleans
Louisville
Cincinnati...
Cleveland
Chicago
Detroit
Milwaukee...
St. Louis
Leavenworth

'

31
30
33
41
16
30

I t e m s of reserve.

cd -ti

ce c8 ft

47, 060, 541

80, 921 ^
78, 777
382, 093
56, 312
35, 433
25,235

CITIES, for quarter ending on thefirst Monday in OCTOBER, 1868.

-2^fl
"=^ fl 2
Redemption cities.

13,163
19,418
168, 709
6,612
2,420
3,596

o -^ ft ca

-3

§ 2 ^ > § ••S
a ft.a s -S ^

a

a

55, 870
609, 290
427, 290
857, 540
202, 910
50, 000
617, 250*
10, 660

$6, 992, 376
2, 706,129
1, 099,173
1, 309, 227
1, 315, 709
253, 066
52, 714
67, 959
813, 687
660, 731
2, 427, 647
1, 036, 417
341, 624
700, 684
127, 594

$21, 876, 968
4, 695,102
16, 721, 548
4, 572, 844
5,191,163
1, 059, 834
748, 913
402, 783
2, 673, 536
1,548,619
6, 747, 439
1, 711, 385
900, 913
2, 823, 868
245, 994

30 3-10
35 9-10
31 9-10
29 4-10
28 2-10
26 1-10
-38 9-10
29 4-10
25 1-10
27 7-10
.35 3-10
36 7-10
33 4-10
24 9-10
23 6-10

1, 597, 281

20, 518, 240

19, 904, 737

71, 920, 909

30 7-10

8, 370, 846

35, 699, 470

$72,159, 413
13, 073, 716
52, 395, 965
15, 548, 966
18, 423, 410
4, 060, 082
1, 927, 261
1, 370, 396
10, 644, 031
5,581,144
19, 089, 874
4, 657, 468
2, 698, 345 .
11, 333, 408
1, 042, 210

$18,039,853
3, 268, 429
13, 098, 991
3,887,242
4, 605, 853
1, 015, 021
481,815
342. 599
2, 661, 008
1, 395, 286
4, 772, 469
1, ] 64, 367
674, 586
2, 833, 367
260, 553

$7,761,879
1, 028, 1.54
7, 951, 090
2, 259, 766
2, 241, 071
133, 028
596, 600
276, 054
1, 244, 965
458,812
3, 420, 730
471, 720
499, 354
1,450,155
107, 273

$777, 703
16, 329
186, 065
103, 281
277, 973
18, 010
99, 599
2,900
5,594
1, 786
41, 522
338
9, 9.35
55, 779
467

$6, 345, 010
944, 490
7, 485, 220
900, 570
1, 356, 410
655, 730

234, 005, 749

58, 501, 439

29, 900, 651
23, 518, 254

32 8-10

Ot

16

REPORT OF THE SECRETARY OF THE TREASURY.

S T A T E M E N T OF LOANS AND DISCOUNTS MADE BY NATIONAL BANKING ASSOCIATIONS, 1 8 6 7 .

©r^

o 9
States 6,nd Territorlss.

S OD
eS fl .
60 c3 *

£,fl©1^fl
©

tn-*^ o

Maine
N e w Harapshire
"Verraont
Massachusetts
R h o d e Island
Connecticut
New York
New Jersey
Pennsylvauia
Delawax-e
Maryland
District of Columbia
"V^irginia
W e s t Virginia
North Carolina
Georgia
,
Alabama
Texas
Arkansas
,
Kentucky
,
Tennessee
Ohio
Indiana
Illinois
Michigan
Wisconsin
~ Minnesota
Iowa
Missouri
,
Kansas
Nebraska
Oregon
Colorado T e r r i t o r y .
Utah Territory
Montana T e r r i t o r y . ,
I d a h o Territory
Louisiana
Total

37,
13,
30,
182,
27,
83,
545,
111,
274,
13,
45,
7,
23,

^,
4,
8,

1, 755, 283

$50, 703, 349
11,030, 942
.19,085, 570
392, 562, 183
67, 036, 311
105, 467, 506
1, 668,141, 362
• 84, 098,828
352,138, 245
10,258, 133
59, 094, 941
.4, 689, 302
18, 757, 303
• 7,810, 086
3, 967, 136
18,156, 271
1, 638, 4(53
1,615, 071
1,795, 782
11, 427, 829
14,116, 503
147,287, 568
48, 674, 671
105, 645, 384
33, 606, 901
22, 491, 388
9, 906. 349
21, 785, 700
39, 660, 096
1, 471, 809
2, 737, 775
178, 659
1,715, 399
592, 275
240, 646
96, 327
11, 322, 588

S fl

| p

>. c3 O

37
$1,340 00
20
827 00
80
623 00
16
2,153 00
10
2, 477 00
31
1,268 00
,30
3,059 00
11
752 00
20
1,284 00
14.
763 00
02
1,302 00
09
600 00
36
793 00
91
834 00
21
• 951 00
47
2,221 00
50
2,250 00
89
1, 898 00
11
1,017 00
62
1,606 00
32
1,807 00
46
1, 952 00
07
1,109 00
90
1, 615 00
10
946 00
40
742 00
58
717 00
45
751 00
85
2, 704 00
63
892 00
35
842 00
31
708 00
94
977 00
30
2, 694 00
00
2, 831 00
19
1, 482 00
36
2, 837 00

3, 351, 004, 665 08

&.2.
© « fl
>. OS o

Days.
95
95
69
90
102.
86
62
75
71
72
54
64
66
77
54
39
60
50
49
91
50
7074 .
65
65
62
66
74
72
55
70
72

55
60

1,909 00

N O T E . — T h e b a n k s in Mississippi, (2,) South Carolina, (2,) and Nevada, (1,) in all five banks, not h a v i n g
reported, are not included in above. .




17

EEPORT OF THE SECEETARY OF THE TREASljRY.

n:3

"2 a

If!l
1!
a-2

P-2

States and Territories. •

, © -^

•

Maine.
$9, 085, 000 00
New Hampshire . . .
4, 735, 000 00
Vermont
6,510,012 50
i^lassachlisetts . . . . . 79, 932, OQO 00
Rhode Island
29, 364, 800 00
Connecticut
24, 584, 220 00
New York
116,494,941 00
11,33.3,350 00
New J e r s e y
50, 277, 795 00
Pennsylvania...
Maryland
• 12, 590, 202 50
I, 428,185 00
Delaware
District of Columbia
1, 350, 000 002, 500, 000 00
2,216,400 00
West Virginia
22, 404, 700 00
Ohio
12,867,000 00
Indiana
11,620,000 00
Illinois
5, 070, 010 00
Michigan
2, 935, 000 00
3, 992, 000 00
Minnesota
1, 660, 000 00
400, 000 00
Kansas
7, 559, 300 00
Kentucky
2, 885, 000 00
Tennessee...
2, 100, 000 00
1,.300, 000 00
Louisiana
250, 000 00
Nebraska
.
350, 000 00
1, 700. 000 00
G-eorgia
583, 300 00
North Carolina
500, 000 00
Alabama
..
100, 000 00
Oregon
576, 450 00
Texas
200, 000 00
Arkansas
150, 000 00
Utah
100, 000 00
Montana
100. 000 00
Idaho
Total

422, 804 666 00

<

.ICO

ll
n.
_©

ftta

l»

2i

ill
© ^ "

;- S fl

^Ifl
S '^ 2
|S3

"ca

P5
$141,225 64
.02
.015
$180,119 00
93,178 83, . 019
.019
88, 772 90
144, 163 50
.022
.019
122, 213 57
.02
. 0202 1,562,128 10
.1,61.6; 824 .50
.01
195,355 32
324, 844 25
.015
.016
.387, 146 26
.017
434, 440 35
. 0348
.0261 4,058,706.11
3, 022, 662 16
.02
223,106 28
253, 359 31 •. 022
. 0055
.0247
278, 268 04
1, 242, 037 40
.0131
. 0206
166, 054 .11
260,261 25
.0008
1,260 61
32, 620 68 .. 0228
.0028
. 3, 285 94
• 15. 329 45 .0133
.0055
13, 925 66
.0193
48, 344 81
.023
51,457 38
.021
46, 966 34
. 0232
.0229
520,951 20
514,681 46
.021.6
200, 372 29. .0155
278, 797 60
.02
. 0276
231,917 00
321, 406 24
. 0134
.022
68, 061 41
111, 789 .56
.021
.0261
62, Oil ^ l
76, 583 25
. 0221
88,28127
106, 349 34 •. 0266
.013
.02
29, 522 20
. 39,132 43
.025
7 , 8 0 1 0 8 . .02 c
10, 229 23
.02
.014
189, 247 69
133,141 77
.006
.021
17, 466 77
,59, 816 01
:014
.027
27,
974
80
52, 459 82
. 01.54
. 0276
20,041 58
35. 894 28
.028
. 0429
7,014 39
10, 734 67
.0277
1,615 00 . .0046
9, 701 72
,004
.
025
6, 050 46
• 40, 844 75
.0088
5, 144 3L
. 9, 048 71 :.0155
. 0095
3, 829 49
.0175
8,762 52
.024
1, 623 86
.0119 " " ' 2 , 1 4 9 34 ".'66.37'
6, 865 36
.0068
.0287
1, 350 99
5, 745 38
.0073
. 0125
1, 887 42
1, 097 00
. 0056
. 0083
837 31
560 00
.014
.0047
478 65
1, 405 36

9, 525, 607 31

Total amount of taxes
paid to the United
States and State authorities.

3

Amount of taxes paid
to and assessed by
State authorities.

S T A T E M E N T SHOWING T H E AMOUNT AND R A T E OF TAXATION, ( U N I T E D S T A T E S AND
S T A T E , ^ 0 - ' T H E NATIONAL BANKING ASSOCIATIONS F O R T H E YEAR ENDING D E C E M BER :3J, J 8 6 7 . .

8,813,126 92

2.082

$321, 344 64
181,951 73
. 266, 377 07
3,178, 9.52 60
520,199 57
821,586 61
7, 081, 368 27
476, 465 59
1, 520, 305 44
426,315 36
33,881 29
18,615 39
62, 270 47
98,423 72
1, 035, 632 66
.479, 169 89
553, 323 24
179, 850 97
138, 594 76
194, 630 61
68, 654 63
18, 030 31
. 322, 389 46
77, 282 78
80, 434 62
55, 935 86
17. 749 06
11, 316 72
46,895 21
14,193 02
12, 592 01
.
1, 623 86
9,014 .70
7, 096 37
2, 984 42
,1, 397 31
1,884 01

.035
.038
.041
.0402
.025
.033
.0609
.042
.0302
0337
.0236
.0161
.0248
.044
.0461
. 0371
.0476
. 0354
.0471
.0487
.033
.045
.034
.027
.041
.043'
.0709
.0323
.029
.0243
.027
.024
.0156
0355
. 01.98
.0139
.0187

18, 338, 734 23

4. 332

Statement showing tlie amonnts and lands of United States bonds held by the
Treasurer of the United States to secure the redem;ption of the circulating
notes of national banlcs on the SOth day of September, 1868.
Description of securities.

<

.

Eegistered bonds—-Act of June 14, 1858
.'
..
Registered bonds—Act of June 22, 1860
Registered bonds—Act of Febraary 8, 1861
Coupon bonds—Act of February 8, 1861
Coupon bonds—Act of March 2,1861
Registered bonds—Acts of July 17 and August 5,1861
Coupon bonds—Acts of July 17 and August 5, 1861
Registered bonds—Act of February 25, 1862
Coupon bonds—Acts of February 25, 1862
Registered bonds—Act of March. 3, 1863
Registered bonds—Act of March 3, 1864, 5 per cent
Coupon bonds—Act of March 3, 1864, 5 per cent
Registered bonds—Act of June 30, 1864
Registered bonds—Acts of July. 1,1862, and July 2,1864..
2oT



Amounts.

$805, 000
59, 000
3,487, 000
1,000
16, 000
6^, 611, 000
9, 000
65, 063, 300
4,200
34,142, 050
^^, 596,150
10, 000
38, 045, 000
9, 263, 000

18

REPORT OF THE SECRETARY OF THE TREASURY.

RegivStered bonds—Act
Registered bonds—Act
Registered bonds—Act
Registered bonds—Act
Registered bonds^—Act

of
of
of
of
of

March 3, 1864, 6 per cent
March 3, 1865, first s e r i e s . . . . : .
March 3,1865, second series
March 3, 1865^ third series
March 3, 1865, fourth series

Total.

$3,503,500
27,218,100
10, 714,100
2,287,550
185,000
342, 019, 950

REPORTS.

The national currency act requires every association to make a
report, exhibiting in detail its resources and liabilities on the first; Monday of January, April, July and October, of each year. In addition to
this, every association is required on the first Tuesday of each nionth to
make a statement, exhibiting the average amount of loans and discounts,*
specie and other laAvful money, deposits, and circulation -, and banks not
located in the cities named in section 31 of the act are required also to
return the amount due them available for the redemption of their circulation.
The quarterly reports, coming, as they do, VO^OVL a certain specified
day, known in advance, and for which the amplest preparation may be
made, can harclly be expected to present the actual working condition
of the banks. They are, of coui'se, careful to exhibit the full amount of
reserve required, and otherAvise a full compliance with all the important
provisions of the law. But it is in the large cities, especially in New
York, that this .plan proves most objectionable. Gold and stock speculators, knowing that at a certain time the banks will make it a point to
have a full supply of lawful money in their vaults, get w^ combinajtions
for the purpose of producing a scarcity of legal-tender notes, and a stringent money market, so as to depress the market for government, State,
railroad, and other secimties. ]!!^ational banks, held firmly bo the
requirements of the law, are seriously embarrassed by such trickery.
Their necessities compel them to have the lawful money at any hazard.
Besides the damage resulting from an unnecessary and forced depiession
of public securities, regular commercial transactions are imx)eded, susIDcnded, or forced to be carried on at ruinous rates, owing to the artificial stringency thus produced. It is becoming more manifevSt, as one
quai?ter succeeds another, that the evil is becoming more and niore intolerable. Honest industry, regular trade, and legitimate business of every
kind, which depend upon the banks for their usual facilities, ai:e subjected to great inconvenience, hardship, and loss, through the abuses
thus practiced.
This state of things calls for a prompt and efScient remedy. This
may I5e found in. an amendment to section 34 of the act, authorizing
the Comi^troller of the CuiTency to call upon the banks for five detailed
statements or. reports during each year, fixing upon some day that is
past for the date of the report. In this Avay the condition of the banks
may be ascertained at irregular intervals, without previous preparation
on their part; and the precise period when the reports will be called for
being unknown to the public, outside oi)erators AviU. be prcA'ented from
conspiring against the,banks and the honest trade of the country.
This subject is commended to the early attention of Congress.
BANKS IN VOLUNTARY LIQUIDATION.

Section 42 of the currency act proA^ides that any association may go
into liquidation and be closed by a A^ote of shareholders owning two-




REPORT OF THE SECRETARY OF THE TREASURY.

19

thirds of its stock; that due notice of such action shall be xuiblished,
&c.; and at any time after the expiration of one year from the publication
of such notice, the said association may pay OA^er to the Treasurer of the
United States the amount of its outstanding notes in lawful money of
the United States, and take up the bonds Avhich it has on deposit Avitli
the Treasurer as security for such circulating notes—leaving it oi)tional
Avitli the bank or its representatiA^es to take up the bonds, or not.
Under this provision a bank may go into liquidation, pay off its
depositors and othei; creditors, do no business, haA^e no existence as a
bank of discount and deposit, and yet reap aU the benefits of a circulation guarantied by the government. In some cases the ownership has been
concentrated in the hands of tAvo or three individuals, who continue, to
do business as priA^ate bankers, aA^oid taxation, evade the requirements
of the currency act, and still retain the most profitable feature of a
national bank.
' To correct abuse of this kind, it is suggested that national banking '
associations Avhich go into voluntary liquidation be required to proAade
for their outstanding circulation in laAvful money, and take up their
bonds Avithin three or six months; in default of which, the Comptroller
shall liaA^e power to sell their bonds ^at public auction in ]N"ew York city,
and, after ijaying to the Treasurer the amount of the outstanding circulation of the bank in laAvful money, to pay over any excess realized from
the sale of the bonds to the association or its legal representatives.
Banks that are Avinding up for the puipose of consolidating with other
banks, or for the purj)ose of reorganizing at some othei: and more desirable points, should be excepted from the foregoing requirements.
A CENTRAL REDEEMINa AGENCY.

The opinion Avas expressed in the last annual report from this office
that it Avas important that a system of redemxDtions for national bank
notes should be established as early as practicable, by means of which
they should be made couA^ertible into the laAvfiil money of the country,
whether it be paper or gold, at the principal centre, of trade. Without
repeating the argument theit made, the couAaction is again expressed
that only by rigid, unfailing redemx^tions at a central point, can the bank
cuixency of the country be kept at a uniform par value.
A prcA^alent objection to this doctrine is, that it would render the country
banks tributary to NCAV York. While there is strong reason to belicA^e this
objection Avould proA^e to be unfounded, yet it may be entirelj^ removed
by authorizing the national banlcs of the country to take the whole matter into their own hands. If Congress should proAdde by law for the organization of a national bank in IsTew York city, without circulation, in Avhich
CA^ery national bank should be required to become a stockholder in proportion to its surplus fund, a bank Avith a capital of from ten to fifteen or
tAA^enty millions could be established, Avhich would become the redeeming
agency of the Avhole country, and the clearing-house of all national bank
notes in circulation. It would be OAA^ed, controlled, and managed by the
banks themselves for their benefit, and in their interest. It should have
one department devoted exclusively to redemi^tions and exchanges of
currency, and another department devoted to a general banking business.
The latter department could be made to pay all the expense of the
redemptions and exchanges, and yield a rcA^enue to the stockholders in
addition, Avhich would be so much interest on their surplus funds thus
invested. Such an institution Avould proA^e of incalculable benefit to the
banking, commercial, and industrial interests of the country. It AYQUIXI •



20

REPORT OF THE SECRETARY OF THE TREASURY.

place the bank circulation of the country at once upon the soundest
footing, and demonstrate practically the fact that the banks stand ready
to make their issues not only redeemable, but actually convertible at all
times in the great mai'kets of the Union.
MoreoA^^er, such an agency, by becoming a place of deposit for that portion ofthe resei'A^es kept in isTcAA^ York, Avould remedy the CAdls adA^erted
to in my last report, growing out of the payment of interest on the
balances of the country banks, and their consequent use by the NCAA^
York city banks. The reserA^es, iuvStead of being loaned on call to speculators and brokers, as is largely done at present, would be held exactly
Avhere they AA^ould be needed, and AVOUICI be applied to just the purpose
for Avhich they Avere intended. They would be actual reserves, and at all
times aA^ailable as such; thus adding to the safety and the credit ofthe
currency of the country, and caxrying into practical operation the spirit
and intent of the law on this subject.
. This suggestion is earnestly commended to the. consideration of Congress, as tending to reconcile the interests of all sections on the question
of redemj) tions.
,
THE PERIODICAL STRINGENCY IN NEAV YORK CITY.
A careful study of the bank statements of ISTew York taken sepai^atelj^,
and the aiD]3lication of the.facts so obtained to the aggregate statement
or abstract of the Avhole, aifords A^aluable and instructiA^e information. ,
The abstract shoAvsthe total of loans to be $163,634,000.
An examination of the statements in detail shows the character of the
loan to be substantially as foUoAA^s :
Commercial or business paper
$90,000,000
Demand loans
:
68, 500, 000
Accommodation loans
3,500, 000
Suspended loans
----.-\ ^^^i ^^^
Total........:.

:

:

i63,500,000

]Srine-sixteenths,'or rather more than half the loan, is legitimate business paper; the balance is upon call, or foi' accommodation. The ainount
loaned on caU for commercial purposes is not stated; but reliable information leads to the belief that it is A^ery small. The customs and necessities of trade are of such a character as to i3reclude loans of this kind.
The merchant, AAdth his capital invested in trade,, must knoAv Avhen his
liabilities are to mature, in order that lie may be j)repared to meet theni.
It Avould be unsafe for him to use money in his business Avhich he is
liable to be called on to pay at any moment. Consequently, merc^hants
and others in business Avhere the profits are regular and legitimate,
yielding a fVxir return to skill and industry, cannot afibrd to borroAV
money on call. Dealers in money, stocks, and gold, constitute almost
the only class of business men Avhose transactions axe of such a nature
as to make call loans desirable or x^rofitable; and it is scarcely possible
to aA^oid the inference that nearly one-half of the aA^ailable resources of
the national banks in the city of I^CAV York are used in the operations of
the stock and gold exchange; that they are loaned upon tlie security
of stocks Avhich are bought and sold largely on speculation, and which
are manii3ulated by cliques and combinations, according as the biiUs or
bears are, for the moment, in the ascendency:
In addition to this direct loan of $70,000,000, they furnish facilities by



REPORT OF THE SECRETARY OF THE TREASURY.

21

m^eans of certified checks to the same class of 6]perators to an amount
ranging from $110,000,000 to $120,000,000 daily, (on the 5th of October
the amount was $112,800,000,) and thesje checks- are made to swell the
amount of indiAddual deposits. They are credited to depositors as money,
aind are circulated and treated as money by the banks and by their customers; yet, Aylien ascertaining the amount of deposits upon Avhich they
must hold a resm^e, or upon Avhich they must pay taxes, the banks iiiA^ariably deduct all such checks on hand. For instance, on the 1st Monday
of October they reported:
Individual deposits
$224,170, 000^
But deducting checks on hand
.
112,800, 000
They had actual deposits of

I l l , 370, 000

Taking the call loans and the certified checks together, the soincAvhat
startling fact is developed, that the 'New York national banks furnish
$70,000,000 of capital and $112,000,000 of credit, for speculation.
The use of certified checks is a direct inflation to that extent; which
stimulates the stock market, and keeps the price of a large class of miscellaneous securities much above their actual A^alue, so that the market
is fcA^erish and fluctuating, and a slight stringency reduces the prices.
Taking advantage of an active demand for in^ney to move the crops,
Avest and south, shrcAA^l operators form their combinations to depress
the market by '' locking up" money—withdrawing all they can control or
borroAv from the common fund; money becomes scarce, the rate of interest advances, and stocks decline. The legitimate demand for money
continues.; and, fearful of trenching on their reserA^e, the banks are
straitened for means. They dare not call in their demand loans, for that
would comx)el their customers to sell securities on a falling market, which
would make matters AVorse. Habitually lending their nieans to the
utmost limit of prudence, and their credit much beyond that limit, to
brokers and speculators, they are x>oweiiess to afibrd relief. Their customers, by the force of circumstances, become their masters. The banks
cannot hold back or withdraAv from the dilemma in which their mode of
doing business has placed them. They must carry the load to save their
margins. A panic, Avhich should greatly reduce the price of securities,
would occasion serious if not fatal results to the banks most extensiA^ely
engaged in such operations, and would produce a feeling of insecurity
Avhich Avoiild be very dangerous to the entire banking interest of the
country.
,
The fact that a banking interest Avith capital and surplus of $100,000,000
can be, and has been repeatedly, placed at the mercy of a few shrcAA^d,
though bold and unscrux)ulous men, is CAddence of some inherent defect
in dts management, and the foregoing statement may serve in some degree
to shoAV Avhere the error lies:
1st. In demand or call loans to brokers and speculators, on collateral
security, by AAdiich ]iearly one-h alf the actiA^e resources of the banks are
used directly to foster and promote speculative operations.
2d. Certified checks or loans of credit to the same class of men, whereby
stocks are inflated and immense operations are carried on daily upon fictitious capital.
3d. The x^ayment of interest on bank balances; which, being x'>ayable
on demand, must be loaned on call in order to avoid loss.
The necessity for making call loans is, in part, owing to the fact that
a large fund, belonging to country banks, is held by the 'New York city



22

REPORT OF THE SECRETARY OF THE TREASURY.

banks, subject to the payment of interest. This fund is liable to be
demanded'at any time. iBut, bearing interest, it cannot be sufiered to
lie unemx^loyed, and so must be loaned on call. It may be merely a coincidence; but on the first Monday of October, the bank deposits held by
the ISTcAV York city banks were $68,529,417, and the call loans reported
Avere $68,500,000. These loans, as before stated, are made to blockers,
stock and gold ox)erators, on collateral security, and constitute a large
portion ofthe cax3ital used in sx3eculation. Thus, by a Adcious x^ractice,
the reserA^e fund of the country is handed over to the tender mercies of
Wall street and its x^urlieus.
Kot content Avith the $70,000,000 so absorbed, a fictitious capital of
$120,000,000 is created by means of certified checks, which, by an ingenious arrangement, after being traded on the street, are finally traded
back to the banks that issue them, Avithout materially increasing or
diminishing the cash dex30sits. Many of the largest and best managed
national banks in. ISTew York dex^recate the x^ractice herein set forth, and
look Avith anxiety and alarm toAvard the final issue; but they axe all
iuA^olA^ed in the danger. The failui-e of one or more institutions, through
reckless management, Avould endanger the whole. If all bankers were
Avise and x^rudent, no laAV would be required to restrain them; but they
are in the x^osition of trustees—trustees for their stockholders, trustees^
for their depositors, and trustees for the x^nhlic. If they habitually
engage in X3ractices dangerous to stockholders, dex30sitors and the x^ublie,
the laAA^ m ^ j be iuA^oked to x^roAdde a remedy. It is not becoming that
institutions organized under an act of Congress for the public good,
should so far X-)erA^ert their coiporate powers and x^iTAdleges as tb Avork
detriment to the x^ublic interests. If they regard legislatiA^e interference
as arbitrary and tyrannical, they may haA^e the ox3tion of conforming to ^
the requirements of laAV, or of AvithdraAving from a system to Avhich they
add no strength.
A return to sx^ecie X3ayments Avould be the best remedy for sx^eculation;
as CA'Cry dex^arture from sx3ecie A^alue is the signal and incentiA^e for its
rise and reign. As a x^i'^sent correctiA^e, hoAvcA^er, it is recommended
that national banks be x^rohibited b^^ laAv from x^^jdng interest on bank
balances, and also from certif^dng checks to be good Avhich are not draAAm
against actually existing cash dex30sits standing to the credit of the
draAver Avhen tlie checks are made and x^resented.
PANICS.
ISTotAAdthstanding the fact, howcA^er, that the troubles to which the
banking iaterest is liable are caused primarily by the disregard of sound
X3rinciples on the x'>ai't of the banks themseh^es, it i^ nevertheless true
that they do recur from time to time, and that they are usually th(3 cause
of Avide-spread disaster—disaster reaching fax beyond the immediate
circle in Avhich the trouble originated, and extending into CA^ery branch
of trade, and into CA^ery section of the country.
When money is abundant, the temx3tation is A^ery great to find emx3loyment for as much of it as x^ossible; and though the danger of too great
extension is x^alpable, and has.been demonstrated by experience, yet the
majority of bankers are x^ipne to go on, caxrying full sail, until thej'^find
themselves in the breakers, repeating the same mistakes and siifi'eriug
the same retributions Avhich they themseh^es, or their predecessors, have
before made and sufiered. The facts must be taken as they are found to
' exist. Panics come; and while it Avould be wise to learn lessons of Avisdom from experience, so as to avoid, their recurrence, the fact that Ave



REPORT OF THE SECRETARY OF THE TREASURY.

23

are, and will x^robably contiuue to be, liable to x>anics as long as men
make mistakes, or act in reckless disregard of established x^i*iRcii3les,
should be duly considered. Recognizing this, fact, it may not be Avithout
X3rofit to ascertain the nature of the trouble that prevails in a time of
financial x3ressure.
If banks habitually lend all their available means when times are easy,
or when there is no extraneous demand for money, it is evident that
Avhen an extra demand arises, it can be met only by Avithdrawing or
calling in loans x^i'^Yiously made. For instance, during the summer
months there is but little demand fbr money throughout the country generally, beyond the ordinary wants of regular trade, and a large suiplus
is accumulated in the large cities, principally in 'New York. The banks,
in ISTew York, with their cofiers full to overflowing, seek emx3loyment for
their money, and loan freel}^ as far as they can find borrowers, and at
IOAV rates. Their funds are thus absorbed, and to a considerable extent
form the basis upon which a large amount of business is transacted.
Abundance of money at law rates stimulates and builds up a certain kind
of business, Avhich comes to depend upon the banks for its actiAdty-and
sux3port. Meantime the grain crox3S of the West, and the cotton crops of
the South, are gathered, and are made ready for shix3ment to market.
Both are x^rime necessities to the, country at large. They must go forward, and money is required to buy them and to moA^e them. The
demand is x^aramount and must be answered; but it can be met only by
Avithdrawing money that has been absorbed and become the very life
blood of a business built up and sux3ported by its use.
The banks contract their loans, and murmurs axe heard of stringenc^y.
-The crox3S require all the money in the country to x^ay for them; but
Wall street demands its share, insisting, and not wdthout reason, that
the banks encouraged its speculatiA^e operations by tendering means in
abundance, and UOAV to vnlthdraAv the accustomed support wiU be ruinous
to its interests. The banks, interested so largely in the operations of
their customers, cannot afford to call in their loans, or to cut off sux3X3lies;
their own safetjns at stake, and they must carry their customers through,
or suffer with them the consequences of a dangerous couAailsion, possibly
of a fatal collapse.
This is substantia-Uy the history of a x^anic under the present order of
things. Possibly it might be x^revented by a x3rox3ex conservatism exercised in season; but x^rudence is not the most distinguishing trait of the
times. The important question, therefore, is how to relieve the public"?
There is not money enough in the country to meet all the demands at
once. • A susx3icion that a financial institution is unable to respond to all
demands, is almost fatal to its stability; and Avhen confidence is unsettled,
judgment loses its sway, and unreasoning panic follows.
THE REMEDY.
K the treasury of the United States could hold in reserve a certain
amount df legal tender nqtes in excess of the amountof money in regular
circulation, to be advanced to banking institutions at a sx3ecified rate of
interest upon the deposit of United States bonds as collateral secuiity,
a source of relief Avould be established which would effectually prcA^ent
a monetary pressure from being carried to any ruinous extent.
This x^roposition is not anomalous or without x^recedent. In time of
severe pressure, the Bank of England has been authorized by the Chancellor of the Exchequer to issue its notes in excess of the limitations -pxescribed ia its charter. This Avas done in Adolation, or Avithout authority.



24

REPORT OF THE SECRETARY OF THE TREASURY.

of law, ux3on the pledge by the government of an act of indemnity. In
our goA^ernment no x^ower to make such x^ledges exists; and, therefore,
any extraordinary x^roAdsion of the character suggested must be authorized by law.
The measure is one of relief and x3rotection to the interests of the x^ublic at large, and therefore justifiable. If the consequences of overtrading, speculation, and otherwise reckless conduct could be confined to the
X3arties or institutions so OA^ertrading or sx3eculating, they might Avell be
left to their OAvn resources; but immense interests are invoh^ed which
are in no Avay responsible for the trouble. A financial x^anic generaUy
extends to commercial circles, and in scA^eral instances has damaged the
trade and industry ofthe countiy to such an extent that its effects haA^e
been felt for yeaxs. Any measure that would mitigate or prevent such
calamities Avould be a measure of national imx30xtance and a x3i'0X3er subject for congressional legislation.
>
SPECIE PAYMENTSo
The subject of sx3ecie pajanents naturallj^ comes ux3 whenever the cur
rency question is discussed, and much ingenuity has been exercised in
devising x^lans for an early resumx3tion.
The X3rincix3al obstacle to sx3ecie payments may be found in the statement of the x^iilt)lic debt of the United States for the 1st of, October,
1868, under the head of ^^Debt bearing no interest," as follows:
United States notes
,.,......
$356,021,073 00
Fractional cuixency
32, 933, 614 17
Making together
.^
. . . . . . 388,954,687 17
of gOA^ernment notes circulating as money, and designed to take the
X3lace of gold and silver by being made ^'a legal tender for all debts,
X3ublic and x^rivate, except duties on imx3orts" and interest on the bonded
debt. As Ion g as the x3eox3le X3refer an inferior currency—inferior because
irredeemable and incoiwertible excex3t at a heavy discount—they will
haA^e it to the entire exclusion of the x^i'^cious metals. ^Hienever the
X3eople conclude that it is more economical to conduct the business of
the country on a sx3ecie basis, they can ordain specie payments h j making proAdsion through their rex3resentatiA^es in Congress for the X3ayment
or AAdthdraAval of the x^resent dex3reciated x^aper currency issued and kept
in circulation by the gOA^ernment. And wheneA^er the x^eox3le vdsh to
restore the credit of the nation, they can do it through their representatives in Congress, by remoAdng the only embarrassment that stands in
the way—by directing that x3roAdsion shall be made for the x^ayment of a
floating indebtedness amoimting to $388,000,000, consisting of promises
to x^ay that are never x^aid—and so establish the fact that the United
States is a solA"^ent debtor, able and Avilling to x^ay CA^er^^ debt as it
becomes due. Sx3ecie payments and the restoration of x^uhlic credit are
within the reach, and dex3end ux3on the Avill, of the x^eox3le of the United
States.
'

FREE BANKING.

WhencA^er Congress shall inaugurate measures looking to the apx)reciation of United States notes to a gold standard, the effect of such measures
AviU probably be to diminish the A^olume of such notes in circulation.
To what extent the reduction would have to be carried in. order to place
them X3ermanently on a specie basis, Avould at x^resent be mere matter of



25

REPORT OF THE SECRETARY OF THE TREASURY.

speculation. Doubtless a large amount might be carried, with profit to
the government and with benefit to the public.
As soon as the effect of such measures becomes ax3X3arent, by the
gradual ax3X3roach of legal tender notes to a x^ar with gold, the restrictions imx30sed ux3on the issue of circiilating notes by national banks may
be safely remoA^ed, x^roAdded the establishment of a central redeeming
agen035^ in the city of ISTCAV York, at Avhich all national bank notes are
redeemable at x^ax, shall be required by law. Any inconA^enience resulting from a reduction of legal tenders may thus be remedied, and the
remedy will be in the hands of the only comx3etent judge of the necessities of the case—the business pubhc of the United States.
Respectfully submitted:
H. R. HULBURD,
Gomj^troiler of the Currency,
Hon^ HuaH MCCULLOCH,
Secretary of the Treasury,.

List of clerics J messengers, &c., employed in the office of the Comptroller of
the Ctirrericy.
Names.

Hilaucl R. Hulburd . . .
John Jay ICnOx
...
Linus M. Price
J. Frankliu Bates
Edward Wolcott
George C. AVillianis...
John D. Patten, jr
L. P. Hulburd
George AV. Martin
John AV. Magruder . . .
John AV. Griffin
John Burroughs
David Lewis
Henry H. Smith
Charles H. Norton
Gurden Perkins
Edward Myers
Charles D. F. ICasson.
Edward S. Peck
Derrick I^. Hamlink . .
George AA^ood
Aaron Johns
.
^Fernando C. G a t e . . . . .
Edwin C. Denig . . . . .
John Joy Edson
,
Charles H. Cherry
Henry AV. Berthrong..
William A. Page
Charles A. Jewett
Charles Scott..
.•.
WMIliam Cruikshank..
J. C. Lang worthy
J. A. Kayser
Horatio Nater
J. M. Hughes, jr . . . . .



Class.

$5,000
2,500
1,800
1,800
1,800
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
1,400
1,400
1,400
1,400
1,400
1,400
1,400
1,400
1,200
1,200
1,200

Comptroller
Deputy Comptroller.
Fourth class
—
do
....:-do
..'..-do
do
do..
do
do.'
,
do
Third class
'..
,
do....
.:....do
do
do
do
do
'..
do

do
...-•..do
......do
do
do
Second class
..:...do
do
......do
......do...
.........do...
,
do...
,
do.:.
First class.
do...
......do...

26

REPORT OF THE SECRETARY OF THE

TREASURY.

List of clerics, messengers, <&c.—Contined.
Name.

William H. Barton
A. C. Lansing, jr
J. A. Corwin
George Sage
Piiilo Burr
Ozro N. Hubbard
,
Michael. C. AA^eaver
Jolm H. Kaufman
William E. Hughes
-..
James B. Tirney
Edmund E. Schreiner
Henry Sanders .'
Mrs. Sarah F. Fitzgerald....
Mrs. E t h a E . Poole
Mrs. Mary G. Smith
, Mrs. M. H. Sherwin . . . .
Mrs. H. A. Peters
'.....
Mrs. E..C. Woodbridge
Mrs. M. C. .Ringgold
Miss Kate E. Anderson
Miss Cftlia N. French.
Miss Eliza R. Hyde
Miss A. C, Ingersoll
M iss L. \V. Knowlton
Miss .4nnie AA^. Story.'
Miss Julia M. Baldwin
Miss Virginia Miller
Miss M L. Simpson
Mrs. Louise A. Hodges
Mrs. Mary M. Blossom
Mrs. Sophie C. Harrison
Miss Elizabeth C. Berthrong.
Miss Agnes C Bielaski.:
Miss A. M. .Donaldson
Miss M. M. Redwood
Miss M. M. Stockton
Miss Minta Watkins
Miss C. Hinds
Miss A. A. McKenney

Class.

$1,200
First class
do..
1,200
do
:
1,200
do
1,200
Night watchman
900
Assistant messenger
840
do
. 840
do
840
do
:....
840
do.
,
"840
Laborer
720
do
720
Copyist
900
..
do
900
do
900
......do
900
do
.'.....
900
do
900
:
do
,
900do
,
900
do
,
900
do
900
do
. 900
do
900
-do
900
do.....
. 900
......do
900
do
900
Counter
900
do
:
900
-do
900
do
900
do
000
do
:
900
......do
900
do
900
......do900
do
900
do
900

Expenditures of the office of the Comptroller of the Currency for the fiscal
year ending June 30, 1868.
Special dies, paper, printing, &c
Salaries
Contingent
Total




.....:..

$33,241 46
89,335 20
6, 668 03 ;

,.. 129, .244 69

REPORT OF THE SECRETARY OF THE TREASURY.

27

REPORT OF THE FIRST COMPTROLLER.
TREASURY DEPARTMENT,

Comptroller's Office, November 5, 1868.
S I R : The business operations of this office during the fiscal year ending June 30, 1868, may be summed up as foUoAvs:
Warrants of the Secretary of the Treasury have been countersigned,
entered in blotters, and x^osted, to Avit:
Public debt warrants
560
Quarterly salary warrants.
1,155
Treasury prox3er warrants
1,500
Treasury (Interior) warrants
2, 457
Treasury, .customs warrants
....
.
3,325
Treasury, internal revenue warrants.
11,116
War, pay warrants
.......
4,168
War, repay warrants
638
]S['avy, x^ay warrants
1,''502
ISTavy, rex3a5^ Avarrants
305
Interior j; x^ay warrants
2, 363
Interior, rex3ay Avarrants
145
Dix3lomatic Avarrants
. 2,017
War, civil warrants
61
Treasury ax3X3rox3riation warrants
."..... ,
26
Customs ax3X)ropriation Avarrants.
11
Interior ax3prox3riation warrants
42
War and E^aA^y ax3prox3riation Avarrants
14
Land coA^ering warrants
,..
414
Customs covering warrants
1,560
Internal rcA'^enue ax3X)rox3riation Avarrants
3,400
Miscellaneous warrants
3, 636
Aggregate number of Avarrants

,

40,415

The accounts described as follows, which are reported to this office by
the First and Fifth Auditors, and by the Commissioner of the General
Land Office, liaA^e been duly entered, rcAdsed, and the balances found
thereon certified to the Register of the Treasury, viz: ^
Jtidiciary.—Embracing accounts of the United States marshals
for their fees, and the exx3enses of the United States courts in
their resx3ectiA^e districts; of the United States district attor- ^
heys; and of the clerks and the commissioners of United States
, courts
.......:
1, 363
Fublic debt.—Embracing accounts for the redemption of United
States stock and iiotes; interest on the x^nhlic debt; United
States Treasurer's accounts; United States assistant treasurer's
accounts; and matters xx^rtinent thereto
1,163
Mint and its branches.—Embracing accounts of gold, silver and cent
bullion; of salaries of the officers; of ordinary expenses, &c..
7|1'
Fublic printing.—Embracing the accounts for the public x^rinting,
for binding, and for X3ax3er
.....
101
Territorial printing.—Embracing accounts for the pax3er, x^rinting,
and binding of the territorial legislatui'cs
57



28

REPORT OF THE SECRETARY OF THE TREASURY.

Congressional.—Embracing the accounts for the contingent expenses of the Senate and the House of RepresentatiA^es
Land.—Embracing accounts of registers and receivers of land
offices; surA'^eyors general nd their dex3uties; and of land erroneously sold
,
Inspectors of steamboats.—Embracing accounts for their salaries
. and incidental expjenses
,
Diplomatic and consular.—Embracing accounts arising from our
intercourse Avith foreign nations; exx3enses of consuls for sick
and disabled seamen; and of our commercial agents in foreign
countries.
Collectors of internal revenue.--'EmbT£iemg their accounts for the collection of the internal tax and the necessary disbursements
AAdiich are connected thercAvith
Commissioner of internal revemie.—Accounts for the refunding of
imposts illegally collected, &cAgents and inspectors of iiiternal revenue,-—^Accounts for expenses
and disbursements
Assessors of the internal revenue.—Accounts for their commissions
and exx3enses in leA^ying the internal t a x . . .
Draivbacks.—Accounts arising from draAvbacks connected Avith
internal rcA^enue
.^
Miscellaneous.—Embracing accounts of disbursing agents for the
contingent exx3enses of the executiA'e dex3artments and x^nblic
' ofiices at AYashington; the salaries of judges and officers of
United States courts; of informers' shares under the internal
reA^enue laws, &c., &c
Letters Avritten on official business
,
Receipts of collectors of internal revenue examined, entered, and
filed
The folloAving requisitions haA^e been duly examined and rex3orted
on, Adz:
Diploma-tic and consular
United States marshals
Collectors internal reA^enue

55
1868
475

1, 573
2, 678
91
^
4, 286
1, 050
3,167

2, 573
9, 816
3, 635
544
201
2, 938

During the x^ast year the Avork of this office has increased beyond any
demand heretofore made upon its resources, and it is belicA^ed that this
increase Avill continue. It is ordy by the most assiduous and constant
attention on the x^art of the clerks and other persons connected with the
office that the daily Avork can be kex3t up, and no arrears detrimental to
the public service suffered to exist; and I take'x3leasure in commending
their general efficienc}^
I beg leaA^e to repeat the recommendations and suggestions contained
in my last annual rex3ort. The exx3erience of the x^ast year has confirmed
and strengthened my convictions as then expressed.
Resx3ectfully submitted:
R. W. TAYLER, Comptroller,
Hon.

H U G H MCCULLOCH,

Secretary of the Treasury,




29

REPORT OF THE SECRETARY OF THE TREASURY.

REPORT OF THE SECOND COMPTROLLER.
TREASURY DEPARTMENT,
SECOND COMPTROLLER'S O F F I C E ,

Washington, October 8, 1868.
SIR : 'I have the honor to submit herewith a statement of the ox3erations
of this burean for the fiscal year that ended Avitli the 30th of June, 1868.
The aggregate number of disbursing officers' accounts received from
the Second, Third, and Fourth Auditors duiing that time, and also the
number revised in this office are as folloAvs:

From the Second Auditoi*
From the Third Auditor .
From the Fourth Auditor . . . .

^
'.

Totals

Received.

Revised.

2,718
7, 098
430'

3,225
6,626
403

$216,236,574
979,324,609
78,106,424

10,246

10, 254

1,273,667,607

Amount involved.

These are made ux3 of the following classes:
.#FROM T H E SECOND AUDITOR.

Collecting, organizing, and drilling accounts. ..
Paymasters' accounts
".
Recruiting accounts
Ordnance accounts....
Indian accounts
Medical accounts
Mill tary asylum accounts
Contingent of the army
Totals......

Received.

Revised.

158
1,123
303
129
519
339
28
119

1,540
391
124
508
341
28
119

$11,076,833
178,502,707
1,850,803
8, 746, 986
6, 854, 644
6,264,788
29,160
2,910,653

2,718

3, 225

216,236,574

174

Amount involved.

F R O M T H E T H I R D AUDITOR.

Quartermasters' .Recounts
Subsistence, army, accounts
Pension, army, accouuts
Engineei'ing accounts
Bureau of Ijreedmen's accounts
Totals

Received.

Revised.

3, 390
2, 268
1,207
92
141

3,509
1,721
1,189
85
122

.$944,293,703
12,866,880
5,426,761
13,434^140
3,305,125

. 7,098

6, 626

979,324,609

Received.

Revised.

Araount involved.

24
237
18
51
70

24
242
17
54
66

$1,703,231

430

403

78.106, 424

Amount involved.

FROM THE FOURTH AUDlTpR.

Marine corps accounts
Navy paj'uiasters' accounts
Navy'yard paymasters' accounts
Navy agents' accounts
Navy pension^agents' accounts..
Totals



19,066,573
3,457. 150
53,518,3.34
m \ , 136

30

R E P O R T . O F T H E SECRETARY

OF THE

TREASURY.

The claiins revised in this office during the year are as follows:
Received
Soldiers' pay and bounty claims
Sailors' prize clainis
Sailors' pay claiuis.
Contract surgeons' claims
Lost property claims
Oregon and AVashington-war claims
State claims
Totals

Revised.

Amount involved

160,874
7,134
, 2, 390
193
805
71
26

158,504
• 6,589
2,279
193
789
71
33

18, 433, .562
^. 548,557
221,302
31,455
77,257
, 12,485
8,568,080

171,493

170,458

27,892,698

For the purpose of comx^aring the work of the year in question with
that of the x^receding year the work of both is collated:
Official accounts fi^om Second Auditor, 1867
2,944
Olficial accounts from. Second Auditor, 1868
3,225
Excess in 1868.
281
Official accounts from Third Auditor, 1867
9,460
Ofiicial accounts from Third Auditor, 1868 . . . . - - . . . .
6,626
Excess in 1867.
'
:
' 2,834
Official accounts from Fourth Auditor, 1867
531
Ofiicial accounts from Fourth Auditor, 1868
403
Excess in 1867 . . . ,
:
128
The number of claims rcAdsed in 1867 was.
,
82,483
The number of claims rcAdsed in 1868 Avas
"
170,458
Excess in 1868
:
89,975
The respectiA^e amounts involA'ed in the settlements of the two years
were:
•
In 1867
:. '$1,384,169,835
In 1868
1,301,560,307
Excess in 1867 . . . . . ;
82,609;52.8
The number of requisitions made upon the Secretary of the Treasury
by the Secretaries of the AYar, KaA^y, and Interior Departments, and
countersigned in this office during the fiscal year that ended June 30,
1868, AA-ere 9,636, distributed as foiloAvs:

Accountable
Refunding
Settlement '.
Transfer
.^
Totals

..,
•

..-.

War.

Navy.

Interior.

1,177
573
2,591
' 397

1.170
666
95
475

690
139
1,560
103

4,738

, 2,406

2,492

During the year there Avere filed in the office 2,121 contracts, 92 bonds,
and 13 charter x^arties; and there were recorded 33,412 x3ensioners,-.9,636
requisitions, 12,481 settlements. In the Avork of revising the foregoing
accounts 1,850,406 A^ouchers Avere examined. The mere enumeration and
collation of accounts, however, can give but little idea of the a^ctual
amount of Avork done, though it probabl^^ giA^es the best the case admits of.
A single voucher often requires more time and thought than fifty others,
and one account may contain as many A^ouchers as one hundred others.
cases are being continually submitted for decision, small in themDigitized forClass
FRASER


31

REPORT OF THE SECRETARY OF THE TREASURY.

selves, but, as x^recedents, iiwolAdng large amounts; and these require
much and careful inA^estigation, as AA'CU of the common laAv and their
bearing upon the treasury and the x^ublic Avelfare, as of the acts of Congress aild the dex3artiiiental x^i'ccedents and regulaltions. As the x^eriod
of the Avax recedes, the claims arising out of it become more intricate, and
the evidence in sux3X3ort of them more difficult to obtain. They are still
A^ery numerous, and much time, labor, and money Avill yet be required
for the settlement CA^en of those over Avhich the laAvs liaA^e giA^en the
executive dex3axtment jurisdiction.
Resx3ectfully submitted:
J. M. BRODHEAD,
Hon. HuaH MCCULLOCH,
Comptroller,
Secretary of the Treasury,

REPORT OF THE COMMISSIOJS^ER OF CUSTOMS,
TREASURY DEPARTIVIENT,
O F F I C E OF COJMMISSIONER OF CUSTOMS,

• ^
October 28, 1868.
S I R : In comx3liance with the law and the regulations of the dex3axtment, I have the hoiior to x^resent to you my annual report of the operations of this bureau, and such remarks and suggestions as I.deem x)ropex
on the occasion.
.
The following is a statement of the ordinary business x^erformed in the
office of Commissioner of Customs from June 30, 1867, to July 1, 1868:

'O

^3
fl u

>

p

8

Total

c'

Sfl

9

<

Totals
On hand J u l y 1,1867..

>

f-l fl

Period^

J u l y 18fi7
August, '867
September, 1867
October 1867
November, 1867..
December, 1867
J a n u a r y , 1868:
F e b r u a r y , 1868
March 1868
.A.pril 1868
May, 1 8 6 8 - . . .
June, 1868

i

417
291
,351
408
. 402
•328
. 381
473
401
469
,. 442
523
4,886
284

fl
P

•fl 2
fl rs

<

<

488
284
296
476
393
332
384
445
441
479
414
504

,

4,936

.i
3

1,443
3
3
1,310
6
880
5
863
8 . 1,117
6
918
3 . 880 ;
. 10
983
4
991
3
1,176
6
1,215
8
1, 016
65

• .2

fl^

12, 792

t

Amount of requisitions.

Statement of customs accounts received and disposed of during the year
ending June 30, 1868.

376
219
249
246
422
327
325
366
907
901
901
809

1, 332
692
775
1,006
980
747
1,140
759
1,047
824
809
957

334
•209
214
218
289
.335
31.8
417
381
419
364
417

205
165
228
184
235
249
29 L
155
' 258
179
138
244

$1,548,014 06
911, 705 57
1, 086, 292 59
849 171 54
1, 228, 521 40
1,251,590 75
1,169, 337 54
668, 545 96
1,159,307 62
953 416 32
1, 087, 4^5 63
1, 425, 403 67

6, 048

11,068

3, 915

2,531

13,338,792 65

.5,170

DUTIES REFUNDED.

The ^nount of duties refunded diiriug tlie ^scal year eijdiii<:»- June 3^\
1868^wa& $154^.854 67. -




32

REPORT OF THE SECRETARY OF THE TREASURY.

CAPTURED AND ABANDONED PROPERTY AND INTERNAL AND COASTAVISE COMMERCIAL INTERCOURSE ACCOUNTS.

In the division of captured and abandoned x3i'OX3ert3^ and internal and
coastwise commercial intercourse, the number of accounts receiA^ed and
adjusted Avas as folloAvs: Accounts receiA^ed, 92; accounts adjusted, 95;
amount, $2,861,648 55; accounts returned to Auditor, 5; letters receiA^ed,
238 • letters Avritten, 225; letters recorded, 818; requisitions, 156; ainount
of requisitions, $311,776 9.9.
In addition to the ordinary current AVork of the diAdsion during the
six months ending on the 30th of June last there Avas performed the
folioAving: Rex3orts written, 35 ; x3a;X3ers copied, 197; pax3ers transmitted,
420; X3ax3ers filed, 5, 673. These accounts are-many of them A^ery coinx3licated, and owing to the fact of the transfer of a large amount of property
and money from one agent pf the department to another, and the
X3eculiar relation of the military commanders in many districts i;o the
treasury agents, it is often necessary in the examination of one account
to x^artially examine scA^eral others. The A^ery imperfect condition in
Avhich many of these accounts reach the office, arising doubtless in a
great measure from the unfavorable exigency in Avhich the agents Avere
often placed and the length of time Avhich has elapsed since the serAdce
Avas rendered, adds very much to the perplexity and labor.
In scAT^eral cases agents have failed to render any account, or have
done so in such an imperfect manner that it has hitherto been impossible
fbr the Auditor to state an account. In some instances this has occurred
Avhere it is believed considerable amounts are involved.
AVAREHOUSE ACCOUNTS.
By your direction a diAdsion Avas organized in this bureau in the month
of September, 1867, for the x^urpose of adjusting and keex3ing accounts
with collectors of all merchandise Avarehoused and withdraAvn foi' consumption, transportation, or exportation, and of the bonds taken in pursuance of laAv and the regulations.
PrcAdous to that time many collectors had failed to render any account
of their Avarehouse transactions, AAdiile others rendered their accounts so
imperfectly as to render them of little or no A^alue. To insure a strict
accountability on the part of collectors, as Avell as to trace merchandise
from the time of importation to the final payment of the duties or its
exportation Avithoiit the limits of the United States, and the taking and
cancelling of bonds, a circular Avas issued with your ax3proval X3resciibing
to collectors a uniform mode of rendering their accounts monthly.
Blank forms were printed and distributed to collectors and survej^ors.
Grreat difficulty has been encountered in obtaining the x3rox3er accounts
from collectors, owing to the defectiA^e manner in which their books Avere
kept and the AA^.ant of knowledge and skill in the art of bookkeepin g.
Books have been opened in this office dating from the 1st of July, 1867,
in Avhich collectors and surveyors are charged Avith the duty on all
merchandise entered for Avarehousing or rcAvaxehousing, and credited
on all merchandise AvithdraAvn for consumption, transx3ortatioii, or
exportation; and chaxged A\dth all bonds taken for transportation or
exportation, and credited AA^hen the bonds are legally cancelled or delivered to the district attorney for prosecution. Ko Avarehouse accounts
wereTeceived from the First Auditor for adjustment until the first of
February last, since Avhich time there liaA^e been adjusted in this office,
up to the end of the fiscal year, four hundred (400) accounts. Five hundred and thirty (530) letters, have been received and tAvo hundred and
Digitized fortAventy-six
FRASER
(226) letters written in relation to those accounts. Pains


REPORT OF THE SECRETARY OF THE TREASURY.

33

has been taken by Adsiting various custom-houses to instruct collectors
as Avell as to cause proper books and registers to be kex3t; and although
it was difficult, in some instances, for collectors and their clerks to comprehend the system of keex3ing the accounts, that task has been fully
accom.x3lished, and the system is Avorking in a most satisfactory manner.
By this system every bale of goods bonded for transx3ortation or exportation is kex3t, as it Avere, under the eye of this office until it is finally disposed of and the duties thereon paid, if delivered for consumption, or
the merchandise is landed abroad.
A s a general rule accounts are well kex3t and x3romx3tly rendered by
collectors of customs; and this is OAving in no small degree to the fact
that a large x^ortion of the collectors of customs, their deputies and
clerks, in Avliat may be termed the loyal States, have acquired experience
and a knowledge "of their duties by having been in their x^erforinance
duiing a longer period than has, for some forty years x^^st, been i^ermitted by the mutation of parties and the demoralizing rule of ^^ rotation
in^office^^ even among those of the same political affiliation. In some few
collection districts x^etty and disgraceful personal and political squabbles
—a desire on the x^'art of an asx3iring x3olitician to attain or retain a high
position by the aid of government x>atronage disx3ensed by him through
the hands of a pliant fidend—haA^e caused changes in custom-house offi-'
cers which in scarcely any instance liaA^e improved the condition of the
office, but in most cases proved injurious to the interests of the gOA^ernment, and, if I may use the expression, liaA^e demoralized the accounts as
Avell as the force employed in and about the custom-house. Still, as a
general rule, it is the opinion of those who haA^e long been familiar Avith
customs afiairs, as well as my own—and I take great x^leasure in expressing it—that there has been no time within the x^ast thirty or forty years
Avhenthe duties devohdng on collectors, naA^al officers, surveyors, dex3uty
collectors, &c., &c., haA^e been more faithfally and efficiently performed
than they now axe.
This tribute from me is justly due to that highly meritorious class of
public servants through Avhose hands come the reA^enue with AA^hich to
X3ay the interest on our sacred x'>iihlic debt, and maintain untarnished
the honor of the nation. But there are, unfortunately, excex3tions to this
rule, of AAdiich I shall have occasion to sx3eak hereafter.
In regard to the accounts coming from officers of customs in the States
lately in rebellion, I can only say that in most cases they are'quite satisfactory; in some admirably well kept and x^romptly returned; in others
less satisfactory, but CA^erywhere an imx3roA^ement is x^^i'cex3tible Avliere
the collector has been long enough in office to acquire a knowledge of
his duties, or has a deputy wdio has had exx3erience enough to become,
familiar Avith the revenue laAvs and the mode of keeping the accounts.
The accounts of collectors in the States lately in rebellion, prcAdous
, and up to the moment of the rebeUion, haA^e been a source of no little
X3erplexity. In some cases they haA^e been rendered ux3 to March, 1861;
in others the collectors ceased to consider themselves as officers of the
United States sometime prcAdous to that x:)eriod, and paid the moneys in
hand over to the States to which they respectively belonged or to the
^^confederate" government. In some instances collectors there haA-e
honestly X3aid the balances standing atgainst them at the time their States
rebelled; and in one instance the collector receiAdng a draft from the
Treasury Dex3artinent on the United States disbursing agent or depositary, who refused to x^ay said clraft as the State had seceded from the
Union, returned the draft to the dex3axtme.nt and X3aid the exx3enses Avhich
had accrued and Avere to be met by this draft out of his own funds. By
his accounts, correctly rendered, there is a balance of some four thousand


3T


34

REPORT OF THE SECRETARY OF THE TREASURY.

dollars due him from the United States, AAdiich. accrued X3revious to the
rebellion. In strict justice this ought to be x^aid; but the x^ayment is
prohibited by the joint resolution of Congress of March 2, 1867.
Isdt the duty of this office to take thex3rox3er stex3S to. have all balances
standing in faA^or of the gOA^ernment in those States at the breaking
out of the rebeUion collected by process, of laAv, while payment of balances
in favor of collectors is to be refu-sed'? Another question also arises: up
to AAdiat time shall collectors in those States be held responsible to the
United States; and, further, Avhere such collectors were compelled to
pay moneys in their hands belonging to the United States to the States
in which they respectively resided or to the confederate gOA^^ernment,
can they be compelled to pay such moneys to this government'? I put
the latter question, because it has in one case been decided by Judge
Bryan, of the United States district court of South Carolina, in the
negative, the court holding that the defendant Avas comx3eUed-by a X30wer
AA^hich he could not resist and against Avhich the United States were
unable to protect Mm.
If these balances are to be collected, proceedings should be instituted
soon; otherAvise the bondsmen, in most cases, Avill be found to be x30or
secuiity, as they are IIOAA^ in some instances, and the X3rincipals no better.
• I liaA^e again, as heretofore, resx3ectfully to call your attention to the
complexity ofthe laAvs relating to the reA^enue from customs. The acts
X3assed by Congress in 1799 relating to this subject were, it is understood, draAv^n up with much care by some one or more fully conversant
Avith the subject, and were, for the circumstances of the country and the
condition of our commerce and navigation, as perfect a system as could
be dcAdsed. But a long period of time has elapsed since then, and most
remarkable changes have come over the country, demanding from time
to time changes and amendments AAdiich have again and again, perhaps,
been changed and amended, until AA^hat was once a comx)lete and admirable system, AA^orking most harmoniously, has become such a x>iece of
comx3lex and mended inachinery as to make it A'cry difficult to comprehend its A^arious x^arts and much more to reconcile their incongruities.
To amend these would seem to be but putting patch upon patch with
out improAdng them. The task,of adapting them to the present condition
of the country by amendments is a hopeless one; the AA^hole should be
recast in a ncAv code, and this could only be properly done by men who
have had much experience in administering these laAvs, and who have
had opportunities to observe and most sensibly to feel their defects, and
Avho have the abiUty, natural and acquired, to perform the task in a
manner creditable and beneficial to a nation second to none in commer:cial importance and the extent of its navigation. If not thus performed,
they had better remain as they are, much as they need codifying.
At the time these laAvs Avere chiefly enacted, the channels of commerce
were confined to bodies or streams of Avater, and ports Avere established
where A^essels arrived; UOAV, commerce breaks aAvay from these channels
and SAveex3S over x^lains, mountains and A'^alleys, AvhercA^er it listeth;
centres of trade and commerce sxpiing up far from Avater-coui'ses, and it
nOAV becomes necessary to establish port§ of entry upon those overland
commercial highways, and to proAdde for inspecting foreign goods
imx3orted in cars, and treating these in the same manner that AA^C treat
foreign A^essels laden Avith merchandise.
.
I t i s my duty to bidng to your notice, that it may be presented to
Congress, the subject of compensation to officers of customs as xn'OAdded
for by existing laws. The policy of the government in its earliest stages,
as manifested by the passage of the*acts of 2d March, 1799, was that, as a



REPORT OF THE SECRETARY OF THE TREASURY.

35

general rule, the offices of collector, naA^al officer and surveyor, AAdiere the
two latter existed, should be self-sux3porting; that is to say, that such
officers should be paid by the fees and commissions, fines, x^enalties and
. forfeitures xeceived. In cases where it Avas sux3posed that these sources
of emolument AVOuld not furnish an adequate comx3ensation, a small salary
Avas added; but there was no limitation or maximum of compensation
fixed. The collector took all the fees and his commissions, no matter
what they might amount to, and x^aid aU the expenses of the customhouse, excex3t the comx3ensation of insx3ectors, which was then, as now,
X3ayable out of the reA^enues.
This act was materially altered by the act of 7th May, 1822, by which
the comx3ensation of collectors AA^as limited, and they Avere required to
render an account of aU the fees receiA^ed. Yarious acts haA^e since been
passed i n regard to comx3ensation, not regulating it by any uniform rule,
but making it almost as multiform as, the number • of officers emx3loyed.
The compensation of nearly all the collectors was estabhshed at a period
when the doUar of oui^ currency bore a very different relationshix3 to a
bushel of wheat, corn, rye and x^otatoes, and a day's labor from Avhat it
does now. The fees, too, Avhich furnished an imx3ortant portion of the
compensation of collectors, Avere established in 1799, Avhen one dollar,
for aU exchangeable purposes, Avas worth as much ^s four axe now. This
dex3reciation in the A^alue of our money, CA^en gold and sih^er, has rendered it necessary to resort to exx3edients from time to time to carry on the
business at some x^orts Avhere all the sources of emolument Avere wholly
inadequate to defray the necessary incidental expenses of the office.
These exx3edients haA^e had a tendency to throw the whole system into
confasion, and to render it extremely x)erplexing and difilcult to keex3 the
accounts in a x)roper condition; and furthermore, they liaA^e substituted
to some extent the discretion of the Secretary for a fixed rule of la^Av..
You are aware that in the act of 7th May, 1822, deputy collectors at
all other than certain enumerated X30rts Avere aUoAved a comx3ensation not
exceeding $1,000 per annum; the act declaring that siich dex3uty should
not receiA^e more than that sum in any one year "^^for any serAdces he
may perform for the United States in any office or cax3acity.'' And yet,
as our currency depreciated, it became imx30ssib]e to obtain the services
of any man competent to perform the duties of a deputy collector for
that compensation, and so, in spite.of this laAv, deputy collectors were
also ax3pointed inspectors of customs, and thus x^aid tAvo salaries, amounting in scA'cral cases to more than tAvice the com|3ensa.tion fixed by iav\'.
The only justification of this, in my judgment, is that "necessity knoAvs
no law." Such cases imx3eriously demand legislation; ancl legivSlation is
needed to re-establish system and.proper rates of compensation to every
grade of customs officers. In some cases the comx3ensation of the collector is a fixed sum, exclusiA^e of fees, all of AAdiich he is to x^ay into the
treasury; but the comx3ensation thus allowed is scarcely sufficient to
X^ay the simx>le board of a single x^crson, and no inducement to any
coinx3eteiit indiAddual to accept the office, as, if honest, he must leaA^e it
poorer than when he AA^ent into it, whether he holds it one year or ten.
COMPENSATION OF NAVAL OFFICERS AND SURVEYORS.
Under and by Adrtue of the 5th section of the act of March 3, 1841,
naval officers and surA^eyors have claimed, and haA^e, until within a year
or two, receiA^ed an annual compensation of $2,000 a year, OA^er and
aboA^e the comx3ensation alloAved them by the act of 7th May,, 1822. The
question whether they were entitled to this additional comx3ensation
came ux3 soon after I entered this office, and Avas decided by me in the




6b

REPORT OF THE SECRETARY OF THE TREASURY.

negatiA^e. The subject, with my diecision, was, howcA^er, referred to the
Secretary of the Treasury, Avho referred it to the Solicitor of the Treasury
for his ox3inion. The Solicitor concurred with me, and the Secretary took
the same AdcAV of the law, but soon after sent an. order susx3ending the ^
carrying of that decision into effect.
Since then the question has again been considered, and a similar decision made here. " It Avas then a^eferred to the Attorney General for his
ox3inion, AAduch Avas given sustaining my .OAAm. These officers are now
allowed onlj the compensation provided b}^ the act of 7th May, 1822.
With this they axe, and have reason to be, dissatisfied, as by that act
the salary of the surA^eyor at ISTew Yoik and Boston is less^than that of
a dex3uty collector, and less than that of some of the clerks. It is my
duty, hoAvcA^er, as it is the duty of all executiA^e officers, to execute the
laAvs as wefind them; i t i s for Congress in its Avisdom to say AAdiether
the laAvs shall be altered or not. I respectfuUy suggest that so much of
the 5th section of the act of the 3d March, 1841, as relates to the compensation of coUectors, naA^al officers, and sui'A^eyors be repealed, and an
act x^assed regulating the Avhole subject of compensation.
The per diem of insx3ectors of customs is limited by law to four dollars
a day; in some localities two and a half or three dollars a day is a fair
coinx3ensation; but in others. New Orleans and other extreme southern
X3orts, four dollars is an inadequate remuneration for the sei'A'ices of men
of sufficient capacity, x3robity, and actiAdty to x^erform the duties of an
tiispector as they should be performed, in a climate AAdiere out-door duties
such as those x^^iformed by insx3ectors axe almost certain, duringthe
summer months, to subject the officer to serious, exx3ensiA'e, and, in many
cases, fatal sickness. Besides, officers inadequateh' x^aid can hardly.be
expected to shoAv that zeal, Adgilance, and alacrity in the performance of
their duties Avhich is desira.ble and CA^en necessary for the xH'otection of
the revenue, and may at times be strongly tempted to.makeup deficiencies by coiiA^enient blindness, to the great loss of the government. If
an officer is expected to be aboA^e tem.x3tation he must be kept aboA^e
Avant, though, unfortunately' this does not always secure the gOA^ernment
against indifierence and unfaithfuUiess..
i
, ' SURAHEY^ORS OF CUSTOMS.
At each of the ports of Boston, l!^eAv York, Philadelphia, Baltimore,
JSTCW Orleans, and San Francisco a large force of insx3ectors is emx3loyecl
under the general sux3erintendence of the surA'eyor.
'The 21st section of the act of 2d March, 1799, declares that "the siirA^eyor shall superintend and direct all i.nsx3ectors, Aveighers, measurers,
and gaugers within his port, and shall, once CA^ery week, report to the
collector the name or names of such inspectors, Aveighers, gaugers, and
measurers as ma^^ be absent from, or neglect to do, their duty," &c.
Though one of the three most imx3ortant officers of customs, the surA^eyor
is little more than a subordinate of the collector. Though he has charge
of the insx3ectors, and is resx3onsible for the faithful x^erformance of theii
duties, he has not the x^OAA-er to dismiss or susx3end them for negligence
or incompetency; he can only rex3ort to the collector the name or names
of such as may b6 absent from, or neglect to do, their dnity. There may
be more than are required to perform the duties, or there may not be
enough, but he has no x^OAver to 'remedj^ either CAdl. I think the laAv in
this respect, so far as relates to the ports aboA^e named, at least, should
be changed. I respecitfully submit that the surA'cyors at these ports be
made index3endent of the collector; that inspectors, weighers, measurers,
and gaugers be ax3i3ointed on the nomination of the surA^eyor, who shall
exercise
the same poAver in resx^^^ct to them as is UOAA^ A'Csted in the col

REPORT OF THE SECRETARY OF THE TREASURY.

37

lector, and that he shaU have.exclusiye jurisdiction over all matters of
inspection, weighing, gauging, and ineasuiing; in short, oyer all the outdoor business of the custom-house, or that w^hieh is x><3rfbrmed by
inspectors, weighers, gangers, and measurers../
The in-door business at these seyeral ports is quite as iriuch as any
man can x3rox3eilypeidbrm;>ah€j to relieve the collectors ©f all resx36iisibility in regarcl to inspecting, Aveighing, ^^^
measuring wiU
enable theni to give more attention to their OAvn ])TOi^eT duties.

The contest Av^ith ;sinugglers has been carried on during the past year
Avith, such success that it has in a great measure ceased on some x^ortions
of the northern froritier; and along the remainder it has been upon a
diminished sfeale. Since the passage of the internal reAT^enue act, reducing\
the tax on whiskey, allinducement to smuggle that article into the United
States has been removed; indeed, the onlj^' articles which can noAv be
clandestinely introduced with a profit sufficient to warrant the risk of
detection arfe silks, velvets, ribbons, gloves, oi3ium,;ormorx3hine, jewelry,
laces, and other snlall, light articles of great A^alue; all these can be x^nt
up in packages of small bulk and introduced in such a manner as to
elude the vigilatnce of the local custoins officers, who make few or no
seizures at the present day, nearly all being made through inforniation
obtained by secret means.
And it may be .proper here to remark that a force of 20 or 25 men
iindei* the control of one man AAdll accomplish more in the Avay of x^i'Cventiiig and detecting frauds upon the rcA^eniie than the AA hole local force ~
upon that frontier; and the same remark is equally applicable to CA^ery
other portion of our frontier, coast and inland. In the language of one
of my agents, who has had large exx3erience and great success in detecting frauds, "The men noAy engaged in the contraband, trade are the
equals in wealth, shrewdness, and cunning to any of the best business
in en in the cduntry. Their X3lan s are laid to secure the safe introduction
of their prox3erty before it leaves the foreign territory. Let a merchant of
known pecuniary resxionsibility from any one of our cities Adsit Montreal
or Liverpool, and he Avitl find men Avho will contract to deliver goods at
his own door without the payment of duties." Can the gOA^ernment
exx3ect to successfully combat this warfare upon the reA^enue Avithout the
aid of shrcAvd, sagacious, vigilant men acting in concert and unison,
though stationed at distant x^oints from each other! As obstacles to
success to such men, our local, inexperienced, and easily deceived local
inspectors are scarcely AA^orth consideration. I do not AAdsh tO/impugn
the probity of this class of officers; generally they are honest and faiths
fiil^ but at such large ports as iNeAv York^ Pliiladelx3hia, Baltimore,
Charleston, and I^CAV Orleans it is almost certain 'that among the subordinate officers, apx3ointed as tfiey are^ there will be some who cannot,
ox have no desire to, resist temptation, and who are therefore ifsed by
smugglers to aid them in x^crpctxating their fraiids. To x^TCvent the
clandestine introduction of goods in'this way is one of the most difficult
tasks Ave haA^e to accomx)lish. If the sentinel on guard x3roves treacherous, and[ can be bribed by the enemy, where is the safety of the camx3?
That Ave'have such traitors among customs officers I regret not t o b e
able to doubt."-'
' '-'
". \
.•••'>•.•
The •sx3ecial agents acting nnder .my instructions on the northern and-*
northeastern •frontier liaA^e by their-'Adgilance and tact been able to dis-,
Ct3vex many fraudulent transactions which'l\ad occurred one, tw^o, three,
ox four
years ago, and bring them to light. Some of these Avere upon a



38

REPORT OF THE SECRETARY OF, THE TREASURY;

large scale. In most of these cases the guilty x>arties Avere merchants
of good stancling in the community, men Avho Avould have .spurned and
X3erhax3S resented the charge of dishonesty, had any of their neighbors
been so inconsiderate as to make it.
Their alarm and anxiety on learning that ^^ a chiel Avas among them
takings notes,^' and that there Avas great probability that they would
have to answer for their; deeds done in the d^ark, in open court, may weU
be imagined., To have .transactions which they had fondly hoped Ayere
buried in oblivion rise up to stare them in the face like Banquo's ghost,
Av^s Avell calculated to disturb their equanimity. The bringing to light
such old cases and comx3eUing such respectable men and highly esteemed
citizens to disgorge their ill-gotten gains, has had more effect in intimidating them and others than the. detection in the act of^ a dozen case^
; o f s m u g g l i n g . ' ' • • : : " _ . ; • y; 7' •';'.;;"'•/;.",;.;, y - V V ^ V ! ' " 1 . 7 ' • '• • ' '.• '• '•- • •^•-v .'-."
A fcAV such cases have been ferreted biit at Philadelphia and I^ew
York, and more, i|] is hoped,^ will be brought to light and their authors
t o j u s t i c e . •-^ • = • - - • • - •

. •'^.= ' - - - - • \ : - . ' - - •

•" ••••

^ = -...:•, .....•-:•:..••:.••• ' ^ u - :

Along the southern coast from Charleston, South Carolina, to the Rio
Grande, but niore especially froni Key West to the latter place, smuggling has been prosecuted Avith as much actiAdty knd success, probably,
during the x^ast year and up to the present moment as at any former
X3eriod; and such is the character of the coast, the^ facilities offered by
the many convenient and out-of-the-way bays, bayous, inlets, and rivers
accessible to small A^essels, the disposition of the inhabitants to fayor
illicit trade, and the indivSpOsition: of juries as well as.soihe of the judges
to convict any^one charged with violating the revenue laws, even ux3on
the most positiA^e testimony, that the task of stopping this contraband
trade is,an exceedingly perx3lexing aiid arduous one. But in refcrcne'e
•to 'this I refer; to' the rexioi^t, of •-Captain J. ,C.' Dutch,' hereafter .given.',',
'

•

• • •-^' ; • ,•;.- ^ • R E P G R T S ^ O F ' S P E C I A L - A G E N T S . ' . ; ' •';-? ' ;;-•' ' • •'

'•

The following extracts from the anntia;lrex3orts made to me by speciai
-agents Fl Carlisle, General iN". M. Curtis,.'KW.'Bingham, DaAds, Hartley, Godwin, and Dutch,• acting under my instructions, will shov,^, not
the work that they have performed during the past year, for that Avould
be impossible, but the results Of their labors :
Extract from Mr. Carlisle's reports (Mr. Carlisle hW charge of the frontier from Nidgdra
to. Lake Superior.)
• As preliminary I would*state: that since the first of March last a portion of the expenses
charged" to and paid by the custoins department were incurred through my investigations'
(under special instructions) relative to certain frauds upon .the revenue of the Post Office
Department.' It would seem .proper, therefore, that lii this comparison of "results a;hd
expenses" the customs should either receive credit into so much as this portion of expenses 1
amount to, or of a part Vf the .Tesults obtained from this investigation in the;"rn.atter of |
frauds upon the Post Office Department." I, however, give the acttial resolts, and expenses I
on account of customs, making the frauds on the Post Office Department, a subject of a
special report, showing the results and expenses which have been paid by. the customs. '
The " results""given include ,on]y those pbtained in cases worked up, by myself or the
officers acting with me.
.
,.>

Persons arrested 115; of this number ninety-three (93) haA-e' bVen convicted and'paid I
lines from $50 to $3,000; 16 are under indictment, and six (6) have been discharged; andl
...were made iii lhe States of New York, Termont, Illinois, Wiscorisin, and'ilichigan. .
The net amount paid as fines was
$18,938 _341
?!Net'pr6c^eds of-seizures, v . . . . . . . ^ . v . . . . ^...v.-..^..'.-...... .,.:^^
Total moneys realized



^..

21,203 22l

REPORT OF THE SECRETARY OF THE TREASURY. .

39

We have now in court waiting adjudication claims amounting to $31,500.
•.
The officers detailed to act under my directions from time to time during this period,, and
the compensation paid them while so employed, including travelling expenses, w.ere as follows, viz:
Wm. Hutchinson, 9 months' expenses and compensation.....:
$1^815 00
D. E. Mosely, 8 months' expense's and compensation
1,573 00
George W. Smith, 12uionths' expenses and compensation.
2,540 00
George AV. Smith, 8 months'expenses and compensation..
1,615 90
General J. G. Parkhurst, 3 months' expenses and compensation
679 59
Add my own during this period
5,432 86
Total expenses

13,656 35

RECAPITULATION OF RESULTS AND EXPENSES.

Moneys paid into the treasury
Claims in court
Total...
Deduct expenses
Difference

$21,203 22
31,500 00
•

i

52,703 22
13,656 35
39,046 87

You will readily understand that .the foregoing results have been obtained only by the
expenditure of much time and labor, and that the "offences" producing them occurred
(^some of them at least) three years ago, and have required a good deal of manipulation to
bring them to light.
Extract from General Curtis's report. (General Curtis has charge of the frontier from
Niagara to Rouse's Point.)
Number of seizures made by me during the year ending June 30, 1868: Two (2) horses
at Cape Vincent; settled for $400; expenses $6.
Ninety-three (93) head of stock cattle at Plattsburg district; " i n court;" $2,421 currency
value. Other seizures were made by collectors on my information, of which 1 am not able
to make a specific report.
The number of suits instituted and their result: Suits, six ; result not yet known. These
eases are instituted fpr fraudulent entries of lumber for large sums, and the evidence is most
complete and conclusive against all parties.
General Curtis enumerates seventeen (17) cases compromised for various sums from $28
up to $2,600 each, chiefly for fraudulent undervaluation of hoops, pease, lumber, &c., and
states the aggregate settled in currency to be $8,611 66; the aggregate settled in gold to be
^1,143 10; the aggregate value of seizures, $.2,821.
Compensation for services for the year ending June 30, 1868
$2,190 00
Expenses for same period
2,443 02
4.633 02

Report of N. W. Bingham.

(Mr. .Bingham has charge of the frontier from Rouse's Point, to
and including-the coast of Maine.)

I have the honor to submit the following report, setting forth the result of the labors of
our force in the detection of smuggling, for the year ending June-30, 1868 :
AVhole number of seizures during the year, 50.
Number of criminal prosecutions during the year, 23.
Fines and] penalties received on submissions to the department, and recovered in court
during the year, 144.
Imprisonments and convictions during the year, 6.
,
Amounts already received as fines, penalties, and forfeitures from the above.. ^. $83,910 15
Less the costs
1,500 25
Net amount
Moiety accruing to the United States
Estimated safe value to the government of suits now pending...
Total net amount to the governraent



82,409 90
$41,204 95
20,000 00
61 204 95

40

REPORT OF THE SECRETARY OF THE TREASURY,

Expenses ofthe force employed—N. W. Bingham, salary and mileage $3,998 30
•Rent of r o o m . . , . . . . . . . . . . . . . . . . . . . . . . . . ' . .
......
300 (|);
Salary and. expense account of officers Kimball,. Burnham, Davis,
Morehouse, Toole, Peaslee, Ames, and Hutchins
14,500 00

"

-

^ 'Total expense of f o r c e . . . . . . . . , , . . . . . . . , ^ v . . . . . / . - - , - . . . - - - r . ^^...r>.rr.v-il8,.7^^
Deduct frpm total amount accruing to the government....

..........

42 406 65

Net profit to the United States oii money already received,-.;... .^^
. . . . . . . $22,"406 65
Add safe estimate for suits now pending, of the above . . . . .
. . . . . . . . ^ . . . ^. 20, OGO , 00
T o t a K - . : . . . . . J . . . . . . . . : . ; . • . . : • • . . ^ ^ . ' . . . ^ . . 1 . . . . • . . • . . • . . . . . • . ' . . . . . . • . . . . ^;4^,'4b6;6^
In addition to the above is the extra duty of 10 per cent, that was paid upon 33 pipes of
gin, exported from warehouse to St. John's and returned to .Boston without having beeu
unladen from"t:he vessel, and'which instead of being.seized' was axlmitted again to warehouse
at Boston by paying said additional duty., Ofthe amount received as_ above, there has been
distributed to collectors and informers only about $10,366 77, the residue remaining either
in the h'easury or with" the cblleetors. " • " ' • ' ' ' ' " " " - - . - • • •
I beg to add that the ad damnum in- the writs in suits now pending amounts to several
hundred.thoiisand dollars.
' .
• .
. •
.
... ^
As to what we have been able to accompirsh by way of the prevention of smuggling, and
thereby adding to the revenue, of course no proximate estimate can be made,; but I think it
fair to say that the reventie cannot have been increased; in the matter of duties, less than'the
amount of rnoney that we have collected, viz., about-$84,000 ; to which, if.we add the net
profit, as above stated, we shall have the sum of $126,406 65.
Much embarrassment has been experienced on account of the provisions of the act of March
2, 1867, by which the.government, iTom.-the net proceeds of seizures of a greater value'than
$500, receives a sum equivalent to the duties, which in the case of spirits and drugs, in nine
cases out of ten, results in leaving nothing for the informer. This is not only a great injustice to him who risks his property, reputation, and perhaps life, to give valuable information
to the government, but is.actually,, in a'fiiiancial-point of view,-b{id policy'for the government. And since it has become known that such is the law, I -have found it almost impossible to iriduce persons t.o give me information.
,. t
- . '. •..' • ^^.-^ ••:..:;-''
At the best, with the existing p.ublic sentiment upon the coast and frontier, men are very
loth to aid .the government atthe expense of their neighbors, and, therefore.,-instead of lessening the inducements for them to aid the customs officers in tho. discharge of th.eir duties
for the collection and protection of the revenue, it clearly seems to me that they should;be
materially increased.'
•
,. .',
.
•

iReport of T, Davis,- '
Mr. T. DaAds, located at Boston, reports the following sums as paidin
to the custom-house through him, namely:
'

- 1 8 6 7 .

• '

' • • : • - • - •

. . . . - •

. ^ v ; - - ; . - • - •

-^

-••

•

^

'

'

.

,-,

•

. . ? > „ , / . - / ' , . ' • • ; • . - •

September 12, fine (settledFebruaiy 7, 1 8 6 8 ) . . . . . . . . . . . . . . . . . . . . . . . . . - . : . - V .
$193 00
September 16, fine (settled February 7,1868).»..
' . . . . . . . . . . . - 275 00
September 16, fine (settled February 7,1868)
-:
258 00
Septeniber 25, fine (settled February 3, 1 8 6 8 ) . . . . . . . .
1,392,00
September 25, fine (settled February 3, 1868)...^ . . . / . . . . - . . : . - . : . - . . . . V . . . ' . . - 5 , ' 3 0 O d ) O
September 26, fine (settled February 7,1868).......:
............
. . . . . . . . 547v-5t3^
September 26, fine (settled February 7, 1868).
../....''....... - . . . . . . . . . . . > . . -. ^ 182 50
November21, fine (settled May 2, 1868).
,...............'..........,.' •. '353 00^
November21, fine (settled May 2, 1 8 6 8 ) . . . . . . - . ,
. . . . . . - • . . . . . .;.w....;. >. . 40Q .00
1868.

"

,

" •

••

• . . • ; : ; ' • -

.•'

: ; • . : : .

• -

....

January 18, seizure, (appraised value, c i g a r s ) . - . . . . . . J . . ^ - . . \ . . . . . _ . . . . . . : . 1, 300 00
March 20, seizure, (appraised value)
^........-......
'168 ^00
May 6, seizure, (appraised value, s i l k ) . . . . . . . . — . . . . .
-'--'.•...... -. - 400 • 00
Total

. : . . . . . 10,769 00

. A suit is pending in th^ United States district cpurt .agains^t Mes,.s.rs. Thayer & Lincoln,
, merchants, of Boston, charging them with'purchasing smuggled goods, knowing them, to
be smuggled. At first trial the jury disagreed. There is also seizure of the schooner Martha
Anna, at Portland, Maine, not yet disposed of.
, ,
.;
The number of seizures which occurred in September, 1867, may be attributejd to the,
return of passengers from the Paris Exposition, b}^ steamer.
•
;•,
j;



REPORT OF THE SECRETARY OF THE TREASURY.

41

Report ofUdioard Hartley, special agent, in charge of the collection districts
on the seaboard of the middle States and Chesapeake bay.
During the last fiscal year, Mr. Hartley reports, as the total collection
made by himself and a3sistaiit from all sources as $31,029 63, and that
there are before the courts in his district property aAvaiting adjudication
for frauds on the rcA^enue A^alued at 160,000. Through his efforts smuggling on the DelaAvare and Chesapeake bays has diminished, and at the
port of PhUadelphia it-has nearly ceased. He has also done much to
break up the fraudulent imi3ort.ation of so-called free lunib.er from.the»
St. Croix iiA^er to the Atlantic ports south of IiTew England.
Mr. Hartley is, however, principally emi3]oyed under j o u i direct orders
in the exammation of goA^ernment offices ancl other special business, and
is reported to haA^e effected considerable reduction of expenses by the
iischarge of unnecessary and incompetent officials, and the correction
3f abuses at ports Adsited. He reports the fblloAving:
Schedule of collections made by E. Hartley, Special Agent of the Treasury, for the year ending
June 30, 1868.
Amount of collections of fines, penalties, and forfeitures
By correction of entries, and collection of unpaid duties
Total
Deduct estimated expenses of force

$16, 029 "63
15, 000 00
31,029 635,000 00
26,029 63

Cases in court, two ; value of property, $60,000.
CriminaPcases pending, one.
Cases settled, one : amount of decree, $639 25.
Extract from the report of /f. N. I.'Godwin, stationed dt Norfolk, Virginia.
By reference to the foregoing statement it will be observed that I have, during the year
nding June 30, 1868, besides attending to various other duties, been instrumental in causing
0 be paid into the treasury about eighteen hundred dollars ($1,800) in currencj^ and over
ifteen thousand dollars ($15,050) in gold, vvhich it Avould probably not otherwise have
eceived. I have, also, been enabled to save to the government two thousand three hundred
nd thirty-five dollars ($2,335) in other Avays.
.
At present, whatever smuggling is carried on, I feel sure is done by vessels trading from
he south, coastwise north, who get the goods, &c., from vessels coming on tbe coast from
he AVest IndieSju^ This can be only guarded against by examining these vessels on their
rrival north, w^ich is not 'often done, hence the undertaking.
'Extract from report of Captain J. C. Dutch, having charge of the coast from North Carolina to
Pensacola.
The actual results of my year's work show as follows:
loneys received on compromises, in gold.
$14,189 06
'ines, penalties, forfeitures, and currency
9,150 00
;y decree of court
3,500 00
Lmounts claimed in suits instituted on goods smuggled
28,353 40
'enalties in suits instituted
,
^ . . . . . . . . . . 50,000 00
During the year I have travelled on the South Atlantic and Gulf coast 10,650 miles.
Owing to the lack of transportation much of my travel has been performed in small boats,
anoes, and on horseback, which, in the hot and sickly climate, makes the labor very hard
ud uncomfortable.
From personal observation I find smuggling is done principally, and in large amounts, ia
aree ways:
1. By fraudulent invoices, as in the cases compromised, before mentioiied.
2. By the inefficiency and complicity of customs officers, as in the case of the schooner
trapeshot, where 48 demijohns of gin were entered as washing fluid. .
3. The mnch larger part of the smuggling in my district is done by transferring goods
.-om vessels from foreign ports to small crafts and boats' in the bays and rivers, or by landtig them at points below the customs and boarding offices. For this business tho broken



42

REPORT OF THE SECRETARY OF THE TREASURY.

and opeii coast of the southern States offers ihe best of facilities. The great distance between
ports where officers are stationed, and the hundreds of bays, rivers, creeks, and inlets, make
detection almost impossible; and, if discovered, a small fee from the smuggler silences every '
tongue upon the subject, as under existing laws there are no inducements for private citizens
to give information to officers of.the government, as there is seldom, any moiety for the
informer after costs and duties are paid.
,
.
. •
The first of these causes can only be remedied by-greater care and w^atchfulness on the
' part of consuls and consular^agents in certifying toinvoices which are undervalued, or which
are short in weight or gauge, " as by connivance with the weighers and gaugers aiiy amount
can be smuggled and accounted for as leakage," wastage^ &c. j " thus-cheating, at the same
time, the government of its duties, 'dnd the underwriters on the cargo.
- " •"
•" •':'
The second difficulty can be overcome by filling the subordinate offices with honest,"sictive^
and capable men.
'
..
;.
, .
j.
The third can only be successfully obviated by placirig a sufficient number of small lightdraught, cruising, or patrolling boats on the yarious;bays,-rivers, and inlets, "with a good
officer in each;" only a man who, by'his tastes and habits, is familiar with boating is fit for
this service. • •• •'•"'•
•'•-• '•'
•'
"'
•.' - - • "• '•''.••''•'•••'-. '.••'•^ ';;"''"'";,

That smuggiing.is carried on pretty extensively on the southern coast
I have good reason to know, and the mode has been in part described
by Captain Dutch. Another agent, stationed at IsTeAV Orleans, s a y s : . ;
• Smuggling on the southern coast has become a professipn, principally followed by Spariiards, Sicilians, and Italians..; they use small schooners which they own. With these they
enter shallow bays, bayous, or inlets, and land their goods in. out-of-the-way places, fToni
whence they are immediately taken to New Orleanis ; or, if not convenient to thus, dispose of
their merchandise, it; is often .transferred to a coasting vessel and. carried direct to the city j
these vessels never being inspected.
. ,.
, : . . .•
. .-;

. As an indticenieht for persons to act as detectives to prevent this ille. gal traffic the agent urges the necessity of giAdng the informer a larger
share of thp proceeds of forfeited merchandise. It is very certain tliat^
unless the government offer greatex inducements for the detection bf
fraud upon the revenue, there Avill be feAV detectidhs bi' coiiyictiohs iii
that section of the country, as the informer's life is in constant peril from
the shrewd, sharp and unscrupulous fellows Avhom he watches, and who,
uppn mere suspicion, AYOuld not hesitate to put him where he could iieA^er
testify against them;',.. ;'••
.'.'.'[ . - ^ . y ' ' ^ ^ ^ ' C - : , - / / ' --'r^-'^-l: ':
The most effectual mode of putting a stop to this way ,bf smiiggling
would be the use of several small boats, manned with resolute fellows,
and armed with a small swiA^^el and fire-arms, Yery fcAv of the revehue
cutters noAv on the coast are lit for this service. Or can do any good
whatever.; The boats used .should Jbe able to pursue the smuggler into
any bayou, inlet, or stream which the latter can enter, a s the ferret-pur^
sues the rat, and catches him in his own hole.
j ^ : ; ^ •.;;:/:
Until quite lately agents'have been stationed on the Isthmus of Panalna
to look after our transit trade and prevent smuggling, but it being found
impracticable to prevent in,that manner the clandestine ihtipduction of
foreign goods into San Francisco and\NeAV York by means of the sfpaiiij
ers plying from those places, respectively, to AspinAvaU and Paiha^^^
has been deiemed advisable to Avithdraw these agents from the isthmus
and station them at I^ew York and San Erancisco, respectively, to carry
into effect a system of Cording and sealing goods destined frbhi one place
to the other, and of inspecting all goods arriving froni eithex pl^ce hot
corded and sealed at the place of departure. This plan has hardly got,
into working order, but I have strong hopes that^ in the hands of those
who have the execution of, it, it will prove effectualy if so, it AAdll p u t ^^^
stop to a large amount of fraud.
- '. -'.y^y .''.y'''[y.Vy'yZ}>.
The foUowing table Avill shoAV that some of the officers of customs have
not been Avholly inattentive to their duties:
. . .
-




REPORT OF THE SECRETARY; OF T H E TREASURY,

43

Statement shoiving the aniount of money received from fines, penalties, and
'
'
yorfeitures, •
-.
. •-'
Periods.

Districts.
Bangor, M e . . -.--> • - - - - -"- - - - ^ -..
Bath, M e . . . . - . - - - - -.• -— - - • -,- r.
Belfast, M e . . . . .
.............
Castine, Me. .-.J.;, r . . -;.,- - -- -........
Frenchman's Bay, Me
Kennebunk, Me.i-...... ^ - . . . . . . .
' Machias,- Me....,. .•-.'...,... -.. ^.. ^-...
Passamaquoddy, M e . . .V- ---.-,..
Portland and Falmouth, M e . . . : .
Saco, Me...:.
Waldoborough, M e . . . . . . ^...-..,
Wiscasset,-Me-......... ; . . . . . . .
York,,Me!.-.,...;:..;-...:..,..:.„..
Porfsiiiouthj N.' H . . . . J . . . . . . . ..
•Vermont'. .'.7'..i . . . . ; . ^ j . . . - - . ' : . . . . i.
Bristol and- AVarren, R. I . . . . . . ,

June 30,1867, to April 3 0 , 1 8 6 8 . . . . . .
June^SO, is'eV,: to December 31, 1867.'
.. d o . . - - . . ' . . . . . . do... June 30, 1867, to March 31, 1868 . . . .
June 30, 1867, to July 31, 1868.......
June 30,d867, to January 19, 1868...
June 3->, 1867, to December 31, 1867..

Amount.
•|5,605
8,175
1,491
19,698
1,141

84
27
50
45
52

' 5,'259."52
14,000 53
12,576 64
3,371 50

June 30, 1867, to January 31, 1868.
'March.2, 1867, to June 30, 1868 . . .

1,748 62
24,149 76

September, 1867.
June 30,;1867,-to September 30, 1867.
June 30, 1867, to A.ugust.-31, 1867....
June 30, 1867, to May 31, 1868
Juue 30, 1867, to September 30, 1868March 2y 1867, to December 31', 1867:
June 30, 1867, to- September 30, 1867.
June 30, 1867, to June 30, 1868 . . . . .
June 30, 1867, to May-31, 1 8 6 8 . . . . : .

• 142 21
20.00
220 CO
260 87
60 00
60 00
368 85
30,687 80
650 00

;^-eWport, R. 1.1-..;. A'... : . . . . . . .

PrOvrdeiice, R. I . . . . . . . . ! . - . . . .
Fairfi^eld, C o n n . . . . .
........
Middletown, Conn
New Haven, C o n n . . - . - — -r^ .New London, C o i i n . . . . . . . . . . . . ,
Stonington,. Conn:..
..../...
Barnstabje, Mass..
^...—.,.
Boston and Charlestown, M a s s . . . , .
Edgartown,' Mass. -..... . -.....
Fall River, M a s s . . . . . . . . . . . . . . . . . . . .
Gloucester, M a s s . . ' . . . . .
......
Marblehead, M a s s . . . . . . - . . - . . . . . .
Nantucket, Mass
New Bedford, Mass
"Newburyport, Mass
Plymouth, Mass. - • — . . . . . . . . . . . .^
Salem aiid Beverly, Mass. .
;..i.
Buffalo Creek, N. Y . . . . . . . . . . . . . .
Gape Vincent, N. Y . . . . ; . . . . . . . . . . .
Champlain, N. Y . . . . . . . . . . . . . . . . . . '
Dunkirk,,N. Y.
Genesee,-N.^Y..i^ . .
i .i.•..-....
New York, N. Y . . . . . . . . . . . . . . . ' . ...
Niagara,. N. Y..-.
.•
Oswegatchie, N. Y: i . . . . . . . . . . . ' . . . .
Oswego, ,'N. Y.
i--.....-...'..:-..
'Sag Harbor,..N. Y . . . . . . . . . , . . . . . : . .
Bridgeto\yn, N. J . . . . . . . . . . . .
..
Burliagton, N. J . . . . . . . . . . . .
^..
Great Egg Harbor, N. j i . . . . . i . . . .
Little Egg Hlarbor, N. J . . . J . . . . . J .
Newark,. N. J . . . . . . . . . . . . - . . . . . . . . . . .
Perth. Amboy, N. J . . . . . . . . . .
.
Erie, P a . : . . . . . . . . . . . ; . . . : . . • . . ; . : : . .
Philadelphia, P a . . . . . . . . . . . . . . . . .
Pittsburg, P a . . . . . . . . . . . . :
....
Delaware............... . . . . . . . . .
Georgetown, D. C.
Annapolis, M d . ^ . . . . . . . . . . .
:..
Baltimore, Md
Eastern District, Md.. .•.- . ^ . . . . . . .
Alexandria, Va
Cherrystone, Va
I^orfolk and Portsmouth, Va
...
PiBtersburg, Va



June 30, 1887, to March 31, 1868

709 43

June 30, 1867, to December 31, 1867.

537 60

March 2 to September, 1867 . . . . . . . . .
June 1 to November 30, 1867
June 30, 1867, to March 31, 1868 . . . .
.....do..
......do..
.
...
March I, 1867, to.December 31, 1867 .
May 1, 1867, to March 31, 1868.. -,...
June 30, 1867, to. June .30, 1 8 6 8 . . . . . .
^...'..do...... ......do
April 1, 1867, to Mav 31, 1868 . . . . . . .
June 30, 1867, to November 30, 1867.

60 00
938 54
4,473 30
8,218 26
117 52
3,794 11
253,338 22
2,905 62
5,279 49
4,665 00

June '30 to September 30, 1867...
June 30, 1867, to June 30,1868..
June 30, 1867,
March 1, 1866,
June 30, 1867,
June 30, 1867,

to June 30, 1 8 6 8 . . . . . .
to June 30, 1 8 6 8 . . . . . .
to March 31, 1868'.....
to January 31, 1868...

June'30, 1867, to September 30, 1867.
June 30, 1867, to June 30, 1 8 6 8 . . . . . .

100 00
9,652 90

""79o'6o
23 00
20,383 94
20 00
,50 00
1,453 34

44

REPORT OF THE SECRETARY OF THS TREASURY^
.Statement shoiving the amount of money received, cEc—Cohtihhed.
Districts.

Richmond, Va
.......
Tappahannock, V a . . . . . .
Yorktown.' V a . .
....
Beaufort, N. C . . . , . . . . . .
Pamlico, N. C . . . . - - . - . . .
Albemarle, N. C . . . . . . . . Wilmington, N. C. ^
Beaufort, S. C . . . .
..
Charleston, S. C. J . . . . . . .
Georgetown, S. C ..'--..
Brunswick, G a . , . . . . . . .
Savannah, Ga..
St. Mary's, Ga..".....:....,
Mobile, A l a . . . . . . . . . . . . .
Pearl River, Miss... . . . .
Natchez, M i s s . . . . . . . . . . .
Vicksburg, Miss:.....- r.- New Orleans, L a . . . . . . . .
Teche, La
Appalachicola, Fla
Fernandina, F l a . . . . . . . .
• Key West, Fla-....-..,....
Pensacola, F l a . . . . . . . . . .
St. Augustine, F l a . . . . . . .
St. John's, F l a . . . . . .
St. Mark's, Fhv
...-.
Brazos de Santiago, Tex.
Saluria, T e x . . . . . . . . . ^. ..
Texas, T e x . . .
,.-'---:
Paso del Norte, T e x : . . . .
, Corpus Christi, T e x . . . . .
Cuyahoga, O h i o . . . . . . . . .
Miami, O h i o . . . . . . . . . . . .
Sandusky, Ohio -.-,.-- Detroit, Mich
Huron, Micli
Superior, M i c h . . . . . . . . . . .
Michigan, M i c h . . . . . . . . .
Chicago, 111
Milwaukee, W i s . . . 1 . . . : .
Minnesota..... . . . . . . ^ .
San Francisco, Cal..,.. .J
Oregon...
^ ...
..
Puget sound, W. T
Montana and Idaho..'...
St. Louis, Mo
....':..
Total

Periods.

Amount.

June 30,1867, to June 30, 1 8 6 8 . . . . . ,

95 72

jmife 30^ 1867", io July ^ 1 , lf!^67.1 Vl'.'.

50.^0

June 30, 1867, to March 31, 1868 . . . . . .
;November 1, 1867, to February.29, 1868.

June 30,; 1867,do February 29,^ 1868J.,

June 30, 1867, to April 30, 1868.v.;
June 30i 1867, to June 30,1868.

1,014 82
l,.020vGO

314 90

, 10,803 .12.-

297 26

Jline 30, 1867, .to April 30, 1 8 6 8 . . . . ; . . .

• 843-86

'yune'sb, 1867", to March '31,"l'86?''.'..'.'"^
November 1,, 1867, to February 29,, 1868.

'',416 ".30
777 "9(3

June 30, 1867, to June.30, 1868.....ci
June 30, i867, "to October 31, 1867 . . .
January 1, 1867, to June 30, 1868....
June 30, 1867, to March 31, 1868 . . . .
June 30, 1867,to June 30, 1 8 6 8 . . . . . .
June 30, 1867, to J u l y 3 1 , 1867....V.:
June 30, .1867, to September. 30, 1868.,
June So, 1867,'to June 30, 1868.......

..; 1,638. 65

: February Iv 1867,'to June 30, 1868'.:
June 30, 1867, to,October,31, ,1867...

' - 9 6 92
17j935'23

June 30,. 1867, to January 31, 1868 .,

• 100 00
10 '.2
24,961 29
8,646 '28
:\ ^255.97
'•.'..••818,85,
5,614 39

'700 00
503,:704.6i:!

VALUABLE AVEARING APPAREL INTJ^ODUCEI) WITHOUT PAYING DUTIES.

I have good rea;Son to believe that no inconsiderable amount of foreign
merchandise is clandestinely broiight into, some,of ,bur large p
or
concealed in what is "claimed to be, ^^ ordinary wearing apparel," chiefly
by persons arriATug from Europe.
^
^^
i. ;-r ^ / \ ^
Strenuous efibrts have been made to prevent this, bi^^^
1865-'66, they have not. beenyemihently•;Succeasfai./^A-wie:•i
"adopted, if I am correctly mfornied, 'that suGh;"an.'amountof,"'.:?vxaring.
apparel, ncAV or,worn, shall^be admitted as,.such, dutydree^^^^^^^
po'sition 'of the bAvner s'eeihs t6"rend(3r'necessary ahdi3roper.'" That isto-




REPORT OF THE SECRETARY OF THE TREASURY.

45

say, if the oAAmer be a gentleman or lady of wealth and high social position, he or she shall be alloAA'cd to bring into the country from abroad a
very much larger quantity of clothing, ancl of superior quality and A^alue
too, than a person not so AviBalthy and Avhose iiosition in social life is less
elcA^ated. Under tlii« rule the millionaire conies from Paris or London
with from 15 to 30 large trunks, well packed AAdth the most expensiA'-e
dresses, laces, ribbons, A^elvets, gloves, shoes, &c., which may haA^e cost
fiA^e, ten, or fifteen thousand dollars in gold in Paris, all of Avhich being
considered aj)propriate to the Avealth and station of the indiAddual, is
allowed to pass as ^^ ordinary wearing apparei,'^ although ncA'^er yet AVorn;
AA^hile if the wife of an. immigrant farmer or mechanic, or a woman in an
humble sphere of life, Avho comes as a passenger in the same ship, sliall
have CA^en one trunk fuU of rich, uiiAvorn clothing, she must i^ay duty
thereon, because such apparel does not comport AAdth her station in life,
and is, not her'^or(^many Aveaidng apparel."
^
Can anything be more contrary to justice than the i^raciical working
of this rule^ Is it right that, because one has been more favored by
fortune than another, the more fortunate should be allowed x>riAdleges
Avhich.are denied to the less f To state the case, it seems to me, is tp
suggest the answer.
There are comparatiA^ely few in the United States who can afford to
Adsit Paris once or twice a year for the purpose of purchasing a stock of
AA^earing apparel for the season^ yet the millionaire lady may do this on
the score of economy as AA^CU as i^leasure, since the amount she saA^es on
her importations exceeds the cost of the trip across the Atlantic and a
residence of a fcAv weeks in Paris. Whether this is done or not, I will
not affirm; but I know that there are those Avho have exulted that they
had brought from Europe rich dresses enough to last them for years, on
which thc}^ Avere required to pay nothing..; Ey the operation of this rule
some of those Avho are most able to pay obtain large amounts of foreign
goods duty free. It is for Congress to say AA^hether this is right and just.
DECADENCE OF OUR SHIPPING.
The great decadence of our shipping interest, especialty of our vessels
engaged in foreign trade, within four orfiA^eyears past, is a subject which
it appears fo me deserA^es the immediate consideration of Congress.
The time Avas when much the largest portion of the carrying trade of
the Avorld Avas confined to American bottoms, and the proportion of
foreign A^essels seen in our ports Avas sniaU. JSTOW, much the largest
portion of merchandise imported into the United States, at least from
England and France, comes in foreign bottoms. With the proA^erbial
energy and enterprise of American merchants this ought not to be, and
would not be, unless there Avas some cause for it. This cause should be
removed by Congress.
CONDITION OF BUSINESS AT SOME OF THE CUSTOM-HOUSES.
I liaA^e felt it my duty to speak of the general efficiency of the officers
of customs, and the satisfactory^ manner in wdiich their duties are performed, but it is proper that I should say tha<t this commendation does
not aj)pl3^ to all. WliercA^er these officers liaA'e been retained for a number
of years, ^ye, six, or seven, it is noticeable that the business is done
with commendable accuracy, promptitude, and fidelity; accounts are correctly kept and seasonably returned to the Auditor or to this ofiice; money
received i:)romptly paid, and fcAv or no causes of complaint giA^en. But,

i




46

REPORT OF THE SECRETARY OF THP TREASURY.

on the other hand, Avhere the ofiicers haA^^e been frequently changed;
AA'^here some aspiring and influential poUtician has determined to use and
succeeds in. using the customdiouse as a inotiA^e poAver for his political
car, and causes removals to be made Avith that view, and perhai:)S has
been succeeded by one AA^ho has been able to unhorse him and is no less
determined to use the patronage of the custom-house to promote his OAVII
personal interest, in such cases, as might be expected, the accounts are
badly kept, the business of the office is performed in an unsatisfactory
inanner, and there is a Avant of Adgilance and zeal, as Avell as of knoAAdedge and experience on the part of all emi^loyed, from the coUector,
l^erhaps the most incompetent of all, doAvn to the night watchman.
The corrollary is, that if an office is run in the interest of indiAdduals,
it Avill not be conducted dn the interest of the government.
I liaA^e the honor to be, very respectfully, your obedient seiYant,
N',. SAEG-ENT, Commissioner,
Hon. H U G H MCCULLOCH,

Secretary of the Treasury,

EEPOET OP THE EIEST AUDITOE.
TREASURY DEPARTMENT^

First Auditor^ Office, October —, 1868.
SIR : I liaA^e the honor to submit the following report of the operations,
of this office for the fiscal year ending June 30, 1868:
Number of
accounts.

Accounts adjusted.

Amounts.

RECEIPTS.

Collectors of custom s . . - - - . . .
Collectors under steamboat act
Internal and coastwise intercourse
-.
Captured and abandoned property.
Mints aud assay offices
Fines, penalties, and forfeitures . . . 1
Seamen's wages forfeited, &c
Lading fees

.'

534
8
77
9
308
13
10

$192,308,122 66
226,257 21
47,882 34
346,846 73
21,884,946 81
646,381 80
1,149 59
36,368 09

2,364

215,497,955 23

1,163

$6,497,929 17

936
105
80
28
389
465

1,358,725 02
2,088,959 70
741,079 35
2,463 94
1,099,678 97
482,076 43

290

192,648 79
-1,827,759 70

1,405

.....

•
DISBURSEMENTS.

Collectors as disbursing agents of the treasury
Official emoluments of collectors, naval officers, and surveyors
Excess of deposits for unascertained duties
Debentures, drawbacks, bounties, and allowances
Special examiners of drugs . o
Superintendents of lights
,
Agents of marine hospitals
Accounts for duties illegally exacted, fines remitted, judgments satisfied, and net proceeds of unclaimed merchandise paid
,
Judiciary accounts
.,
Redemption of the public debt and the payment of interest
thereon
Inspectors ofsteam vessels for travelling expenses, &c
Public printing
...
...,
Insane Asylum, District of Columbia.



1,471
1,174

278
84
3

7.33,212,194 93
42,339 76
1,272,630 02
94,578 61

i

REPORT OF THE SECRETARY OF T H E TREASURY.,

47

Statement—Continued.
Number of
accounts

Accounts adjusted.

Columbia Institution for the Deaf and Dumb
Columbia Hospital for AA^omen
Designated depositaries for additional compensation
Designated depositaries for contingent expenses
Construction and repairs of public buildings
Life-saving stations
Timber agents
Compensation and mileage of the members of the Senate
and House of Representatives
Contingent expenses of the Senate and House of Representatives and of the several departments of the government
1
Mints ahd assay offices
Territorial accounts
?
Captured and abandoned property
Salaries of the civil list paid directly from the treasury.
Coast survey
Disbursing clerks for paying salaries
Withdrawals of applications for patents
Treasurer of the IJnited States for general receipts and expenditures
^.. I
Distribution of fines, penalties, and forfeitures
Commissioner of Public Buildings..
Commissioner of Agriculture
..'
Capitol extension, new dome, and Patent Office building ..
AVarehouse and bond accounts examined, stated, and transmitted to Commissioner of Customs
Internal and coastwise intercourse
Miscellaneous
\
Total.
Reports and certificates recorded . .
Letters written
:
Letters recorded
"
Powers of attorney registered and filed
Acknowledgments of accounts written
Requisitions answered
Judiciary emolument accounts entered and referred

11
2
1
20
759
20
6

Amounts.

$89,156
6,542
920
3,797
2,-263,357
13,226
2,420

80
00
9]10
90
28
68

3, 068,855 67
461
76
30
77
1,192
23
347
5

3,156,919
19,412,230
228,716
221,419
492,317
452, 080
6,060,240
260

00
47
78
67
35
71
56
00

4
164
111
46
33

1,154,776,962 18
58,882 45.
372,916 53
347,148 56
445, 0'^8 54

400
6
1,133

45,638 19
8,872,154 32

11,396

1,949,304,257 09

,
.
1.

10,160 1, 737
1,737 •
^5, 022
7,431
273374
26,734

I deem it not inappropriate, in conclusion, to use the language of my
official report for 1866, Avhich is in aU respects applicable to this :
^^ This report is presented in a condensed form, comprising the specific
heads of each branch of the business of the ofiice, and the aggregate of
each, Avith their total.
a rj^Q have gone into an exhibit in detail of the vast work from Avhich
the report is drawn would have made it voluminous, without giAdng any- >
thing that was essential to be brought to. your notice, or to add A^alue to
a public document.''.
T. L. SMITH, Auditor.
Hon. H U G H MCCULLOCH,

Secretary of the Treasury,

i




*

48

REPORT OF THE SECRETARY OF THE TREASURY.

EEPOET OF THE SECOND AUDITOE.
TREASURY DEPARTINIENT, SECOND AUDITOR'S O F F I C E ,

Washington, November 9, 1868.
S I R : I haA^e the honor to submit herewith the annual report of this
office for the fiscal year ending June 30, 1868.
Statement of the operations of the Second Attditor'^s office during ^ the fiscal
year ending June 30, 1868, shoioing the number of accounts settled and
the. expenditures embraced therein, and in ge^tieral the other duties pertaining to the business of the office, prepared in accordance with instructions
from the Secretary of the Treasury,
The whole number of accounts settled during the year is 210,293, embracing an expenditui'e of $196,952,639 67, under the foUowing heads,
viz:

•

'

"

PAYMASTERS' DIVISION.

Paymasters' accounts
$145,016,696 72
Amount of fines, forfeitures, &c., for
support of the nationa^l asylum for
disabled volunteer soldiers, found to
have accrued from all sources, to and
-,
,
including June 30, 1868, and paid to
said asylum by requisitions on the
treasurv, in accordance Avith act of
Congress of March 21, 1866
838,824 93
V Amount of fines, forfeitures, stoppages,
&c., against soldiers of the regular
army, paid to the treasurer of the
Soldiers' Home, in accordance with
act of Congress of March 3, 1859...
179,839 36
Amount transferred to the ci'cdit of the
Commissioner of Internal Eevenue
on the books of this office and tuiiied
OA^er to him by requisitions for the
tax oil salaries A^^ithheld from officers
of the army
270,167 13 »
•— $146,305,528 14
O R D N A N C E , IMEDICAL, AND MISCELLANEOUS DIVISION.

Ordnance disbursing officers' accounts. 16,266,063 77
Ordnance priA^ate claims
234,941 27
Medical disbursing officers' accouuts..
1,841,980 12
Expended by disbursing officers out of
quartermasters' funds, not chargeable to said funds, but to certain appropriations on the books of this office..
623,801 27
Medical priA^ate claims
59,121 95
Miscellaneous, Adz:
' . .
Contingencies of the armj^
1,334,864 01
. Pay and supx^lies of hundred-days A^OIunteers
.-.
55,571 08



i

REPORT OF THE SECRETARY OF THE TREASURY.
Medical and surgical history and statistics
Sick and wounded soldiers' fund
Twenty per cent, additional compensation—joint resolution, Eebruary 2S,
1867
Expenses of the commanding general's
office
Secret service
Pro Adding for the ^comfort of sick and
Avounded soldiers
Contingent expenses of Adjutant General's department
Keeping and transporting and supplying prisoners of war
Eelief of certain musicians and soldiers
at Fort Sumter, in South Carolina,
act July 24, 1861
Joint resolution for relief of William D.
.Kelson, January 31, 1867

49

$32,246 66
18,086 44
6,654 15
4,860-82
3,248 34
1,422 44
639 15
286 66
^
,
14 00
'
1,000 00
^
$20,484,802 13

RECRUITING DIVISION.

Eecruiting officers' accounts—regular
army
Disbursing officers'accounts, under
approi^riations, viz: "
Collecting, drilling, and organizing volunteers
Draft and substitute fund.
Pay of bounty to volunteers and regulars
Pay of tAVO and three years' A^olunteers,
Eelief of drafted men
Tvventy per cent, extra compensation..

359,965 96

•

2,373,418 41
1,683,279 48
759,319 39
29,522 32
51,300 00
5,335 07
—

' 5,262,140 63^

5,301,722 89

5,301,722 89"

INDIAN DIVISION.

Superintendents' and agents' accounts
and private claims
PAY AND BOUNTY DIVISION.

Claims for arrears of pay and bounty
to discharged and deceased officers
and soldiers
Amount i3aid to Soldiers' Home from
stoppages and fines adjudged against
soldiers of the regular army, forfeit•ures on account of desertion, and
. moneys belonging to the estate of
deceased soldiers unclaimed for three
years, the same being set apart by
act of Congress for the supj)ort of
said Home
Total expenditures

i

4T




19,569,282 27

'
29,163 61
•

19,598,445 8S
196,952,639 67

50

REPORT OF THE SECRETARY OF THE TREASURY.

Property accounts examined and adjusted
Letters written, recorded, and mailed
•.
Claims, &c., receiA^ed, briefed, and registered
Eeqaisitions registered and posted, amounting to $78,314,486 21
Certificates and ansAA'^ers to inquiries giA^en to various offices,
iiiA^olving an examination of muster and pay rolls and other
records of the office. Adz:
To the Commissioner of Pensions
To the Paymaster General's office
^ To the diAdsion of referred claims
To the Adjutant General's office
To the Quarterm aster General's office
To the Third Auditor's office
i.
To the Fourth Auditor's office
:.
Corrections and endorsements made by request.
...
Claims for arrears of pay and bounty rejected

129,463
603,698
220,209
1,868

6,509
3,559
304,035
5,399
247
485
174
5,949
41,219

In addition to the foregoing, various statements and reports have been
prepared and transinitted from the office, as folloAvs:
,
Annual statement of disbursements in the department of Indian affairs
for the fiscal year ending June 30, 1867, prepared for Congress.
Annual statement of the recruiting fund, prepared for the Adjutant
General of the army.
Annual statement of the contingencies of the army, x)repared in dupUcate 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 1867, or any part thereof, showing the amount paid
to each on account of salary, Avith place of residence, &c., in pursuance
of the l l t h section of the act of 26th August, 1842, and resolution of the
House of EepresentatiA^es ofthe 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 statement of balances on the books of this office remaining
unaccounted fbr more than three years, transmitted to the First Comptroller.
Statement, shoAving the name, place of birth, residence, when appointed,
and annual salary of each person emplo^'Cd in this office on the 30th. day
,of September, 1867, triansmitted to the Eegister of the Treasury.
Monthly reports of the clerks in this office, submitted each month to
the Secretary of the Treasury, Avith a tabular statement, showing the
amount of business transacted in the office during the month, and the
number of accounts remaining unsettled at the close of the month.
Monthly reports of absences from duty of employes in this office, with
reasons fbr such absence.
All claims that haA^e been presented b^^ heirs of deceased soldiers for
bounty under the a«t of July 28, 1866, liaA^e been disposed of except a
small number Avliich are suspended awaiting further testimony. Certificates haA'e also been furnished to the Paymaster General, after an examination of the rolls and other A^ouchers in this office, in reply to all
iitquii'ies made b^^ him for information upon which to settle the additional
bouiit^^ to discharged soldiers.
A A^ery large proportion of the unsettled claims of white soldiers or
their heirs for arrears of pay and bounty are not in a condition to be



i

REPORT OF THE SECRETARY OF THE TREASURY.

51

settled at present, being suspended for various causes of which the
claimants or their attorneys have been informed.
Many thousands of the claiins of colored soldiers, or their heirs, for the
bounty granted by the resolutions of June 15 and July 26, 1866, remain
unsettled.
The peculiar condition of this class.of claimants, theii' ignorance and
defencelessness, and the difficulty of so identifying each as to secure the
faithful execution of thelaw and at the same time'^to protect the gOA^ernmeiit against fraudiUent claims, suggested the resolution of March 30,
1867, directing^ the payment of the certificates issued in these cases by
this office, to be made through the Commissioner of the Freedmen's
Biu'cau, Avho can successfuUy meet these difficulties through the aid of
his subordinates.
Being satisfied that Avithout such a system, the goA'^ernment has little
if any security against the successful prosecution of fraudulent claims
and no sufficient guarantee that rightfiU claimants shall receive what is
granted to them, it seemed to be imperatiA^e that this class of claims
should be settled while that bureau is in a condition to execute the trust
imposed upon it. By reason of the diminution of other Avork in this
office, seven or eight thousand could be settled monthly, if the necessary
information could be obtained.
The laAV makes a distinction between colored soldiers, who AA^ere free
on the 19th of April, 1861, and those who AA^ere not, in the amount of
bounty to be paid, but proAddes that ^^Avhere nothing appears ojo. the
muster-roll or of record to shoAv that a colored soldier Avas not a freeman
at the date aforesaid, under the proAdsions of the fourth section of the
act making appropriations for the support of the army for the year
ending the 30th of June, 1865, the presumiition shall be that the person
Avas free at the time of his enlistment."
,
To ascertain the military history of the soldier and Avhat appears upon
'' the muster-roll, or of record," it has been deemed necessarj^ to address
an incfuiry in each case to the Adjutant General. About 14,000 of these
inquiries are HOAV unanswered, and while this office is sending about 100
daily, only about 80 replies are received, AAdiich he assures me are all that
can be furnished, in consequence of the smaU force of clerks emi^loyed
in that office.
" During a i^ortion of the past year 100 temporary clerks haA^e been
emi^loyed in addition to the regular force,' to expedite examinations of
the roils and A^ouchers and to furnish replies to the inquiries from the
Paymaster General. That Avork having been accomplished, the clerical
force has been reduced to 382, and in consequence of the diminishing
deinand uj)on other branches of the office, a further large reduction
should be made at an early day. It is believed that after July 1, 1869,
it AviU not be necessary to employ the services of more than 200 clerks.
^Notwithstanding that in each annual report a statistical summary of
the transactions of the office has been glA^en, I liaA^e thought that a condensed statement in figures, of the Avoik (so far as it can be reduced to
figures) that has been accomplished since July 1,1861, would be not only
. proper, but interesting. I therefore i^resent the folloAving table, AA^hich has
been compiled from the rei^orts of seven years. It shoAvs that the number of claims and accounts examined and alloAved, paid or rejected, is
1,371,243, and if to that number is added the examination and reports
to the Paymaster General, that 1,938,924 have been disposed of during
the scAT^en years; but the wearisome details, the anxious, patient and
faithful clerical labor necessary to accomplish this, can only be imagined.

i




Statement of accounts settled and amounts involved from June 30, 1861, to June 30, 1868
P a y m a s t e r s ' accounts.

Ordnance, medical, and
mibcellaucous accouuts.

Indian agents' accounts.

Bounty, arrears pf pay,
(fee, accounts.

to

Recruiting service, &c.,
accouiits.

Total.

^

F o r the year eniiiiig—
No.

No.

Amount.

Amount.

No.

Amount.

No.

Amount.'

No.

Amount.

No.

Amount.

9,606
33, 584
99, 898
110,774
91.309
68, 364
210, 293

$37, 111 957
91,664,467
159, 917,380
158, 040, 305
177, 536, 134
240, 895 086
196,952.639

o
June
June
JuniJ
June
June
Juoe
June

30 1862
30 1863
30 1864
30,1865
30 1866
30 1867
30,1868
Total

141
.645
773
•738
981
1,451
1,038
"5,767

33
36
39
46
62
09
14

4,017
11,802
15,988
22, 059
7,228
. 3, 206
1,897

$29,128, 526
38, 847, 899
55, 539, 537
42. 647, 077
26, 902, 784
23,050,181
20,484,802

30
20
64
68
54
18
13

616
590
501
866
448
821
962

670, 652,493 39

66,197

236, 600, 808 67

4,804

$4,181, 276
47,875,231
88,944,415
90, 094, 847
110,209,718
183, 041. 476
146,30^,528

$3, 335, 885
2, 099, 257
2, 242, 154
3, 231. 449
2,881,256
4, 273; 208
5,301,722

23
87
74
00
33
91
89

23, 364, 934 97

$249,180 64
3,328
2, 443, 293 39
19, 191
80,756 • 10, 970, 528'91
14, 047, 599 35
84,517
16,189,247 17
78, 335.
10, 638, 782 78
59, 121
19,598,445 88
203, 980

. 1, 504
1, 356
1,880
2,594
4,31.7
3,765
2,416

$21.7, 088
398,785
2.220,744
8,019,331
21,353, 127
19.891,437
• 5,262,140

529, 228

17, 832

57, 362, 656 52

74, 137, 078 12

97
94
15
56
68
59
63

47
76
83
05
34
55
67.

H
O.

623, 828 1, G62,117, 971 67

o

Statement of property accounts and miscellaneous work performed in connection with the settlement of above accounts.

H

>

N u m b e r of—
F o r the y e a r e n d i n g -

June
June
June
June
June
June
June

39,1862
30, 1863 .
30.1864 •.
30,1865.
30,1866.
30,1867.
30,1868.
T o t a l -.




P r o p e r t y acts
examined and
adjusted.

Back p a y and
bounty claims
rejected.

5, 021
7,368
29, 745
163, 429
176, 2H3
141, 698
129, 463

822
1,470
2,374
2,210
19, 099
27, 236
41,217

. 652, 987

94, 428

Letters written,

14, 584
40, 651
108, 373
126, 569
370, 020
478, 477
603, 698
1, 742, 372

Letters, claims,
&c., received,
briefed,
and
registered.
37, 473
134,816
254, 690
170. 340
245, 903
486.305
220, 209
1, 549, 736

Requisitions
registered and
posted.

Certificates from
rolls furnished
P a y ' r Gen'l.

O

w

5,589
5,144
5,410
5,995
2,698
2,401
1, 868

...v.'.

38,904
74,041
134,328
320,408

H

29,105

567,681

^

W
t^
>
2

REPORT OF THE SECRETARY OF THE TREASURY.

53

In tlie settlement of such a A^ast number and variet^^ of claims, where
much of the evidence is presented in the form of a&daAats, it is not surprising that frequent instances of fraud.have occurred. EA^ery method
that care and experience could suggest has been adopted to protect the
interests of the gOA^ernment and of honest claimants. Many and probably h j far the largest number of these attempted frauds haA^e been discoA^ered and frustrated, but quite a large number liaA^e been successfully
prosecuted through peijury and forgery. As the laAv is UOAV, in consequence of the lapse of time betAveen their peipetration and discoA^ery,
but fcAv of these offences can be'criminaUy i)unished, and the ciA'il remed}^
furnished by the act of March 2, 1863, is comparatiA^ely A^alueiess, in
claims for pa}^ and bounty, in consequence of the povert}^ of the fraudu-.
lent claimants.
Through the active co-operation of the United States district, officers,
about $50,000 liaA^e been recoA^ered Avhich had been paid in fraudulent
caises, and occasionally criminals liaA^e been couAdct^d and punished.
The diAdsion in ch arge of this work has UOAV about 400 cases under investigation. To prosecute such cases successfully, it is necessary that
authority should be giA^en for the appointment of clerks for detectiA^^e
' serATLce, to be employed in the same manner as is now done by the Pension Office. This measure is especially recommended and also an appro:
priation of $10,000 for the purpose of defraying the necessary expenses
of such service. I cannot iloubt that it would be a valuable and econoDiical expenditure for .the discoA^ery and prcA^ention of such frauds and to
secure the repa^'ment of money fraudulently obtained.
I am, sir, very respectfully, your obedient serA'-ant,
EZEA B. FKEFGH, Auditor.
Hon.

H U G H MCCULLOCH,

Secretary of the Treasury.

EEPOET OF THE THIED AUDITOE.
.TREASURY D E P A R T I I E N T ,

Third AucUtor^s Office, October 29, 1868.
SIR : I liaA^e the honor to submit the folioAviiig report of the operations
of this office for fhe fiscal 3^ear ending 30th June, 1868, and for the first
quarter of the cuirent fiscal year, AAdth siich suggestions as seem. pro|)er
to x3romote the promx3t and efficient disposition of public business.
During the past fiscal year tlie folloAving amounts Avere draAvn fiom the
treasury, to Avit:
Amount draAvn out of the treasurj^ in the fiscal year
ending 30th June, 1868
$101,552,446 48
As follows:
Amount adA^anced same period
Amount of claims paid

,.
:..

i.
.

$96,916,296 70
4,636,149 78
101,552,446 48

Amount of counter-requisitions draAvn on sundry persons
same i^eriod, in faA^or of the Treasurer of the United
States
:........
$21,689,574 04

i




54
.

REPORT OF T H E SECRETARY OF T H E

TREASURY.

A s follows:

Third Auditor's transfers
Second Auditor's transfers. Adiiitant General, War Office
Drafts cancelled.
Deposits

-

$14,012,215 15
123,621 94
1,065' 53
»
64,898 00
7,487,773 42
21,689,574 04

Amount of accounts settled, of advances made to the
disbursing officers, agents, and States, prior to and
;
in the fiscal year ending 30th of June, 1868
$434,577,597 .74
Amount of claims settled and paid
4,636,149 78
TotaL

'....'.

:

..;....

439,213,747 52

First quarter, ending 30th September, 1868.
Ainount draAA^i out of th e treasury for the quarter ending
30th September, 1868.
$25,686,711 18
As follows, to Avit:
Ainount advanced
Amount of claims paid.

^

$25,051,972 86
634,738 32
- 25,686,711 18

Amount of counter-requisitions drawn on sundry j)ersons
in favor of the Treasurer of the United S t a t e s . . . . . . .

$4,488,945 24

As foUoAA^s, to Avit:
Third Auditor's transfers
Second Auditor's transfers
Deposits

$3,071,886 59
694,529 10
722,529 55
4,488,945 24

Amount of accounts settled in the quarter ending 30th
September, 1868
,
$72,787,864 92
Amount of claims paid
634,738 32
73,422,603 24

SUMMARY^ OF SETTLEIMENTS.

Amount settled for fiscal year
Ainount settled for first quarter
Aggregate



,

$439,213,747 52
73,422,603 24
512,636,350 76

REPORT OF THE SECRETARY OF THE TREASURY.

5o

The folloAving is a statement of the amount draA\ni out of the treasury,
under the several heads of appropriations for the fiscal year ending 30th
June, 1868, to wit:
,c
Quartermasters' department
$58,579,901 80
Subsistence of the army
4,120,816 28
Engineer department.
6,107,538 35
Pensions
28,660,116 75
Horses and other property lost
178,677 12
Freedmen's Bureau
....**..
3,905,396 18
$101,552,446 48
And for the first quarter of the current fiscal year
there Avere draAvn—
^
Quartermasters' department.
$10,522,477 66
Subsistence of the army
1,931,555 13
Engineer department.
1,570,536 37
Pensions
^ 11,073,486 75
Horses and other property lost
88,655 27'
Freedmen's Bureau
500,000 00
25,686,711 18
Total




127,239,157 66

Report of the operations of the quartermasters^ division-for the fiscal year ending June 30, 1868.
Money accounts.

9

h
A m o u n t involved.

•

pi

On hnnd .Tune 30 1867
A u g u s t 1867
September, 1867
October 1867
J a n u a r y , 1868
F e b r u a r y 1868
March 1868 .
April 1868
May, 1868
J u n e , 1868
Total

'

August 1867
September, 1867
October, l.%7
December, 1867
January,1868
F e b r u a r y , 1868
March 1868
April, 1868
May 1868
J u n e , 1868
Total
R e m a i n i n g unsettled J u n e 30, 1868
Total




1, 909
158
117
43
88
103
107
94
77
126
122
79
78
3,101
263
200
' 226
221
199
243
224
170
140
185
150
276

73
06
11
40
39
15
30
45
89
31
20
83
41

276, 450, 846 23
$7, 558, 835
17, 039, .588
18.728,720
7, 623, 215
4, 992, 089
7, 023, 696
11,201,645
4, 056, 604
6, 249, 038
11, 673. 0713, 148,236
61,357,813

Signal accouuts.

>>
a
o

173
135
143
149
154
189
328
265
287
201
268
217

25
49
30
41
48
25
85
87
59
39
97
51

$20,875 31
1,060 82

1
1

10,191 15
1, 800 64

2

2
1

702 35
533 24

6
1

6
1

3, 835 20
1,142 72

43, 746 2,509

636

973, 473 42

11

12

7, 016 75

25
49
30
41
48
25
85
87
59
39
97
51

$20,875 31
1, 060 82

2

973, 473 42

37, 620
218
429
884
769
723
816
535
383
425
286
172
486

33
1,219
21
718
94
1,028
25
1,033
67
895
98
818
26
1,151
43
1,000
67 • 1,145
29
940
34
979
79
1,086

Total.

-'• 2 "3*
c^

t>5

12

S.3
p

1170,087,515
10, 328, 996
11,669,840
8, 111,-767
8, 609, 805
9,860,986
9, 763, 672
2, 612, 653
21,989,080
7, 749, 854
5,150,503
5, 262, 408
5,253,762

Suppl emental settlem'ts.

•ox

173
135143
149
154
189
• 328
265
287
201
268
217

2, 497
604

160,652,556 16
115,798,290 07

12,012 2,509
31,734

636

3 101

276, 450, 846 23

43, 746 2,509

636

Amount
involved.

820, 442
24,315
12,097
19,899
42, 600
20,190

51
91
09
33
03
63

ft
p

1
1
1

51
91
09
33
03
63

973, 473 42

.

$358 19
445 05

1
a

A m o u u t involved.

•:

a 2

39, 530
1170, 087. 873 92
576
10, 350, 316 42
731
11, 670, 900 93
1,102
8,112,469 75
1,050
8, 620, 529 78
1,028
9, 862, 786 79
1, 137
9, 763. 672 30
1,042
3, 433, 095 96
812
22.013,396 80
897
7,761,951 40
660
5, 174, 237 73
618
5, 306, 151 58
832 ^
5, 273, 953 04
50,015
1,680
1, 104
1,427
1,444
1,296
1,275
1,788
1, 522
1,631
1, 365
1,494
1,630

10,191 15
1,800 64
820, 442
24,315
12,097
19, 899
42, 600
20, 190

Amount
involved.

O

277, 431, 336 40
17, 579, 710
]7, 040, 649
18,728, 720
7, 633, 406
4,993,890
7, 023, 696
12, 022, 087
4, 080, 920
6,261. 135
11, 692. 970
3, 190,836
. 61, 378, 004

64
03
94
40
31
98
77
34
76
62
37
42

1,369
798
1, 151
1,226
1,564
904
2, 0.36
2,026
3. 756
3,786
4, 005
4,01]

2
9

17,656 .
32, 359

161, 626, 029 58
115, 805, 306 82

26, 632

12

11

12

50, 015

277, 431, 336 40

26, 632

Report ofthe operations of the quartermasters'^ division for thefirst quarter of the fiscal year ending June 30, 1869.
Supplemental settlements.

Money accounts.
No.
On hand J u n e 30 1868
Received during the month of J u l y , 1868 - . .
Received during the mouth of August, 1868.
Received during t h e month of Sept., 1 8 6 8 - . .

Prop'ty. Money. A m ' t involved. Prop'ty. Money,

A m ' t involved.

604
50
29
41

$115, 798, 290 07
3, 442,186 99
6, 837, 624 54
3, 493, 719 91

31, 734
222
117
118

384
224
253

57
81
92

$9, 093 67
8, 629 11

724

.129, 571, 821 51

32,191

861

230

17, 722 78

Reported during t h e month of J u l y , 1868. . .
Reported during the month of August, 1868.
Reported during t h e m o n t h of Sept., 1 8 6 8 . . .

138
83
57

$1,315,812 62
2, 566, 000 68
482,361 74

972
989
1,077

384
224
253

57
81
92

$9, 093 67
8, 629 11

T o t a l '.
Remaining unsettled September 30, 1868 - . .

278
446

4, 364,175 04
125, 207, 646 47

3,038
29,153

861

230

17, 722 78

724

129, 571, 821 51

32,191

861

Total

Total

Signal accounts.

9

230

17, 722 78

A m ' t involved.

12

$7, 016 75

9

3

18

15

Total.'
No.

A m ' t involved.

^"5
^ o

^ 5

19, 412 95

$115, 805, 306 82
3,451,280 66
6, 846, 253 65
3,513, 132 86

26, 429 70

34, 039

129,615,973 99

1,551
1,377
1,479

$1, 324, 906 29
2, 574, 629 79
482,361 74

3,689
2 151
3,299

H

^15

$26,429 70

4,407
29, 632

4, 381, 897 82
125,234,076 17

9 139

18
18

15

26, 429 70

34, 039

129, 615, 973 99

9, 139

NOTE.—Of the accounts stated as " remaining unsettled" in this report, the greater number are under examination, in various stages of settlement; the examination of vouchers connected therewith amounting to $55,598,756 Q^, beiug complete, and the cases nearly ready to be reported to the Comptroller.




hj

O
H
O

32, 359
713
451
516

•CC

Q

H
y<

C

w
H

>
. Ul

58

REPORT OF T H E SECRETARY OF THE

TREASURY.

SUBSISTENCE DIVISION.

The folioAviiig is a report of the business transacted in the subsistence
division during the fiscal year ending June 30, 1868:
There haA^e been received and registered during the year 3,627 money
accounts of ofiicers disbui'sing in the subsistence department, involving
the expenditure of $11,276,166 91.
During the same period 3,776 accounts (containing 64,696 A'-ouchers)
Avere audited and reported *to the Second Comptroller of the Treasury,
iuA^olving the expenditure of $12,249,009 77.
In connection Avith the aboA^e, there Avere receiA^ed and registered during the year 2,528 proAdsion returns, and Avithin the same period 2,704 iiroAdsion returns (containing 62,662 vouchers) Avere examined and adjusted.
The total number of vouchers contained in the accounts examined Avas
127,358.
During the je^Y 1,354 official letters Avere Avritten, 1,245 pages of differences Avritten and copied, and 3,427 queries received and ansAvered;
Recapitulation,
No! of accounts.

.,

Amount involved.

1,374 Remaining on hand June 30, 1867
3,627 Received during the year ending June 30,1868....

$2,908,699 55
11,276,166 91

5,001
Total
3,776 Audited and reported to the Second Comptroller during the y e a r . . .

14,184,866 46
12,249, 009 77

1,225 Remaining unsettled June 30, 1868 . . . . .

, 1,935,856 69
. I

Provision returns on hand June 30, 1867
Provision returns received during the fiscal year

1, 338
2, 528

Total
Provision returns examined during the year

3,866
„

-

t

2,704

Provision returns remaining on hand June 30, 1868

1,162

Number of money accounts on hand June 30, 1867
Number of provision returns on hand June 30, 1867

-...1

1,374
1, 338
2,712

Number of money accounts received during the fiscal year
Number of provision returns received during the fiscal year

3, 627
2, 528
-

Total..:...
Number of money accounts audited during the year
Number of provision returns examined during the year..

6,155
8,867

..^
3,776
2,704

6,48,0
Total number of accounts on hand June 30, 1868




.,

,

2, 387.

REPORT OF THE SECRETARY OF THE' TREASURY.

59

During the quarter ending September 30,1868, there Avere receiA^ed and
registered 806 money accounts, iuA^oMiig an expenditure of $2,419,441 12,
to A\^hich add 1,225 accounts, iiiA^olving an expenditure of $1,935,856 69,
on hand June 30, 1868, making a total of 2,031 accounts, invohdng
$4,355,297 81, of Avhich 647 accounts, invoMng $2,526,778 09, Avere
audited and reported to the Second Oomptroller during the quarter, leaving unsettled 1,384 accounts, invoMng $1,828,519 72, as recapitulated
beloAv.
No. of accounts.

*

Amount involved.

1,225 Accounts unsettled June 30, 1868
856 Accounts received during the quarter
2,031

$1,935,856 69
2, 419, 441 12

i

Total

4,355,297 81

647' Accounts audited during the quarter

2, 526,778 09

1,384 Accounts on hand unsettled September 30, 1868

.' . . . . .

Provision returns on hand June 30, 1868...
!]Provision returns received during the quarter
Total
Provision returns examined during the quarter

1,828,519 72
...^...

Provision returns remaining on hand September 30, 1868

1,162
653
1,815
620
1,195

l^umber of letters Avritten during the quarter, 261; number of A^ouchers in money accounts examined, 12,2815 number of A^ouchers in provision returns examined, 13,401; total vouchers, 15,682.
ENGINEER DIVISION.

Statement of business transacted in the engineer division during the year
ending June 30, 1S6S,
Number of accounts.^
Referring to quarterly and monthly accounts.

Remaining on file unadjusted June 30, 1867
Received during the year ending June 30, 1868.
Total to be accounted for

Amount involved
per officers' statements.
^

Quarterly.

Monthly.

21
9

269
550

30

819 .

14
7

488
12
2

$6,550, 320 87
36,816 21
15,070 48

21

502

6;602,207 56

9

317

$4,210,661 46

$4,446,891 07
6, 365, 977 95
' 10,812,869 02

Adjusted and otherwise accounted for.
Adjusted
Returned to engineer department.
Referred to the Second Comptroller....".
Affsrreffate

.

Remaining on file unadjusted June 30,1868

The amount of disbursements credited to disbursing officers in the accounts i
adjusted during the year is
$5,106,888 67
Aud the amount so credited iu nineteen special settlements is
72,151 23
Aggregate

i




5,179,039 90

60

REPORT OF THE SECRETARY OF THE TREASURY.

Statement of business transactedHn the engineer division during the first
" quarter %f the fiscal year ending the 30th of .June, 1868.
Number of accounts.
Referring to quarterly and monthly accounts.
Quarterly. Monthly.

Amonnt involved
per officers' statements.

On file unadjusted at the comnaenceraent of the
quarter
"
Received during the quarter

9
30

317
47

$4,210,661 46
571,111 25

Total to be accounted for..
Adjusted during the quarter

39
12

364
169

4,781,772 71
2,227,126 60

Remaining pn file at the close of the quarter,
September 3d, 1868

27

195

2,554,646 11

The amount of disbursements credited to disbursing officers in the accounts
adjusted during tbe quarter is
And the amount so credited in six special settlements is
ggregate

:

,288,789 38•
44,202 48
2,332,991 86

STATE WAR CLAIMS.

Statement showing the operations of the State war claims division for the
year ending June 30, 1868.
Original accounts.

*

No.

On hand J u n e 30, 1867
Received during fiscal year

.

Total

*.

Repo_rted during the fiscal y e a r
Ou hand J u n e 30, 1868
Total

.....

Amount.

Special settlements.
No.

Amount.

1
39

$3, 427, 392 43
2, 583, 872 64

25

40

6, Oil, 265 07

25

3, 623, 433 33

33
7

$4, 339, 576 44
1,671,688 63

25

$3, 623, 433 33

40

6, Oil, 265 07

25

3, 623, 433 33

$3, 623, 433 33

Letters received from July 1, 1867, to June 30, 1868, inclusive, 236.
Letters written from July 1, 1867, to June 30, 1868, inclusive, 248.

Statement showing the operations of the State war claims division for the
quarter ending September 30, 1868.
Or ginal accounts.
No.

Amount.

Special settlements.
No.

Amount.

7
On hand J u n e 30 1868
Received during the months of J u l y , August, and September, 1868 - 12

$1,671,688 63
557, 580 44

10

19

2,229, 269 07

10

3,341,261 45

Reported d u r i n g t h e months of J u l y , August, and September, 1868. 7
12
On h a n d September 30, 1868

$1,126, 284, 40
1,102, 984 67

10

$3,341,261 45

2, 229, 269 07

10

3, 341, 261 45

Total

Total-.

.

.

.

19

$3,341,261 45

Letters received from July 1, 1868, to September 30, 1868, inclusive, 69.
Letters written from July 1, 1868, to September 30, 18G8, inclusive, 74.




i

R E P O R T OF T H E SECRETARY OF T H E

TREASURY.

61,

The several State authorities have been more prompt and energetic
during the last year than during any previous year in supplying deficiencies, filing additional CAddences, explanations, &c.^ and the result is
seen in the satisfactory condition and nearness to final settlement of the
accounts on file in the diAdsion.
CLAIMS DIVISION.
The folloAving statement exhibits the operations of the division of
claims during the fiscal year ending June 30,1868, and also the condition
of its business at that date.
The duties of this division embrace the settlement of claims of a miscellaneous character aiising in A^arious branches of serAdce in the War
Department under current appropriations, and also under special acts of
Congress -, of claims for compensation for horses and other property lost
or destroj^ed in the military seivice of the United States, under act of
March 3, 1849.; of claims for A^alue of steamboats and other vessels and
railroad engines and cars lost or destroyed Avliile in same service, as provided for in same act -, and also claims groA^dng out of the Oregon and
Washington Indian Avar of 1855 and 1856, under act of March 2, 1861.
1. Miscellaneous claims,
.•'
The number of this class of claims received and docketed during the
year is 2,868, in 2,759 of A\diich the aggregate amount claimed was
$3,213,385 37. In the remaining 109 no sums Avere stated.
The number of claims (including those received prior to, as Avell as
during the year) audited and otherwise disposed of within the same
period is 2,725, in Avhich the aggregate amount claimed Avas $3,203,943 34,
and the aggregate alloAved $2,782,760 03.
. During the year there haA^e been 1,890 letters AAaitten relative to this
class of claims and 2,130 letters received and docketed. Special reports
in 93 cases haA^^e also been made to the Second Comptroller during the
year.
The folioAving table exhibits the state of the business of this diAdsion
at the commencement of the year, its i3rQgre^s through the year, and its
condition at the end thereof:
No.
A. Claims undisposed of arid remaining on hand
June 30, 1867
....
B. Claims received during the year ending June
. 30, 1868
C. Claims audited and otherwise disposed of
during the year ending June 30, 1868
D. Claims undisposed of and remaining on
hand June 30, 1863

Am't claimed. Amount allowed.

3,388 $1,381,452 73
2,868

3,2 i 3, 385 37

2,72^

3,203,943 34

3,531

1,390,894 76

,782,760 03

A. The aboA^e is the aggregate claimed in 2,342 of the cases; in the
remaining 1,046 no sums are stated. .
,
B. These figures show the a-ggregate claimed in 2,759 cases, no amounts
being stated in the remaining .109.
C. In 63 of the cases disposed of amounts Avere not specified; the
above shoAvs the aggregate claimed in 2,662 cases.
D. The above sum exhibits the aggregate claimed in 2,398 claims ; in
the other 1,133 no amounts were stated.



62

REPORT OF T H E SECRETARY OF THE

TREASURY.

2. Horse claims.
The number of horse claims, &c., receiA^ed and docketed during the
year ending June 30,1868, is 656, in AA^hich the aggregate amount claimed
Avas $254,744 74.
The number settled and finally disposed of during the same period
(including those receiA^ed xirior to, as Avell as during the year) Avas 848, in
Avhich the aggregate amount claimed Avas $173,226 39, and on which the
aggregate amount alloAved Avas $79,895 91.
There have been duiing the year 13,471 letters Avritten relatiA^e to this
class of claims and 4,620 letters haA^e l3een receiA^ed and docketed, 9,400
claims haA^e been examined and suspended and 2,650 briefs made.
The foiloAving table presents the condition of the business in this
branch of the diAdsion both at the commencement and close of the year
as Avell as its progress through the year.
No.
Claims on hand undisposed of June 30, 1867...
Claims received during the year ending June
30, 1868
*Claims settled and otherwise disposed of.during the year ending June 30, 1868
Claims on hand undisposed of Juue 30, 1868...

6,481
656
848
6,289

Amount claimed. Am't allowed.
$1,071,142 70
254,744 74.
173,226 39
1,152,661 05

$79,895 91

*0f this number 515 were allowed and 333 disallowed.

3. Claims for value of lost steamboats, &c.
The number of this class of claims receiA^ed and.docketed during the
year ending June 30, 1868, is 11, in Avhich Avas claimed an aggregate of
$114,423.
The number settled and other\\dse disposed of during the year is 25,
involving an aggregate of $189,007 09; the aggregate amount awarded
on these cases AA^' as $116,254 21.
> During the year 152 letters haA^e been Aviitten and 60 receiA^ed and
docketed relative to this class of claiins.
The subjoined table shoAvs the condition of the business in this branch
of the division at the beginning of the year, its progress through the
yeax, and likcAAdse its condition at the end thereof.
^
Claims on hand undisposed of June 30, 1867...
Claims received during the year ending June
30, 1868
Claims settled and otherwise disposed of during
the vear endine' June 30. 1868
-.
Claims on hand undisposed of June 30, 1868 ..

No.

Amount claimed. Am't allowed.

97

$956,425 20

11

114,423 00

25
83

189,007 09
881,841 11

$116,254 21

4i Oregon and Washington Indian war claims.
The number of these claims receiA^ed and docketed dining the year is
128, in wliich the aggregate airiount claimed Avas $15,095 66.
The number settled and otherAAdse disposed of during the year is 110,
on Avhich an aggregate amount of $24,328 54 was claimed, and an aggregate amount of $11,938 85 allowed.



REPORT OF THE SECRETARY OF THE TREASURY.

63.

178 letters relative to this class of claims haA^e been Avritten during
the year, and 145 received and registered.
The following table exhibits the condition of the busmess in this
branch of the diAdsion:
'
No.
Claims on hand undisposed of June 30, 1867..
Claims received during the year ending June
30, J 868
.'
Claims settled and otherwise disposed of during
the year ending June 30, 1868..
Claims undisposed of and remaining on hand
June 30, 1868

Amount claimed. Am't allowed.

876

1117,606 30

128'

15,095 56

110

24,328 54

894

108, 373 32

11,938 85

, The following tabular statements show the condition of the business
in the various branches of the diAdsion of claims both at the commencement and close of the quarter ending September 30, 1868, and also its
progress during that period:
1. Miscellaneous claims.
No.
A. Claims on hand.undisposedof June 30, 1868.
B. Claims received during the quarter ending
September 30, 1868
C. Claims settled and otherwise disposed of
during the quarter ending September 30, 1868.
D. Claims on hand undisposed of September
30; 1868

Amount claimed. Am't allowed.

3,531

$1,390,894 76

874

495,611 91

479

500,168 98

3,926

1,386,337 69

',810 17

A. This amount is the aggregate claimed in 2,398 claims, the amounts
claimed in the other 1,133 not being stated.
B. This amount is the a^ggregate claimed in 861 cases j in the other 13
no amounts Avere stated.
C. This number and amount includes 82 claims referred elscAvhere for
adjudication, the aggregate claimed therein being $7,557 73.
D. This ainount is the aggregate claimed in 2,780 claims, no amounts
being stated in the other 1,146.
2. Sorse claims.
No.
Claims on hand undisposed of June 30, 1868...
Claims received during the quarter ending
September 30, 1868
....'
*Claims settled and otherwise disposed of during the quarter ending September 30, 1868...
Claims undisposed of and remaining on hand
September 30, 1868

Amount claimed

6,289

$1,152,661 05

115

18,783 16

143

22,887 77

6,261

1,148,556 44

"^ Of this number 112 were allowed aud 31 rejected, transferred, &c.




Am't allowed.

$14,504 74'

64

REPORT OF THE SECRETARY OF THE TREASURY.

3. Claims for lost steamboats., &c.
Amount claimed. Am't allowed.

No.
Claims on hand undisposed of June 30, 1868...
Claims settled and otherwise disposed of during
the quarter ending September 30, 1868
Claims undisposed of and remaining on hand
September 30, 1868

83

841 11

3

42 000 00

80

839,841 11

9, 350 32

4. Oregon and Washington Indian war claims.
No.
Claims on hand undisposed of June 30, 1868...
Claims received during the quarter ending September 30, 1868
Claims settled and otherwise disposed of during
the quarter ending September 30, 1868
:
Claims on hand undisposed of September 30,1868,

Amount claimed. Am't allowed.

894

$108,373 32

34

3,642 12

30
898

8,599 03
103,416 41

5,218 94

Report of the Bureau of Refugees, Freedmen, and Abandoned Lands division.
The foUowing is a report bf the opera>tions of the diAdsion engaged in
the settlement of the accounts ai^xDertaining to the Bureau of Eefugees,
Freedmen, and Abandoned Lands, for the fiscal year ending the 30th
June, 1868, arid also for the quarter ending 30th September, 1868.
Money accounts.

%
On hand 30tli June, 1867
Received during the iiscal year, per
detailed statement
....

Reported during the fiscal year, pei
detailed statement
On hand 30th June, 1868
Received from June 30 to September 30,
1868
Reported from June 30 to September 30,
1868




Property re- Provision
turns. •
returns.
No. Amount involved.
380

$1,870,990 30

608

187

• 3,545,760 17

2, 402

513

567

5,416,750 47

3,010

513

563

$5,370,574 12

2,960

513

4

$46,176 35

50

61

970,352 01

542

65

1,0.6,528 36

592

28

527,620 75

440

37

488,907 61

152

65

EEPORT OF THE SECRETARY OF THE TREASURY.

Detailed statement.
Money accounts.
Received in July, 1 8 6 7 . . . . . . .
Risceived in August, 1867
Received in September, 1867.
Received in October, 1867....
Received in November, 1867..
Received in December, 1867..
Received in January, 1868...
Received in February, 1868..
Received in March, 1868
Received in April, 1868
Received in May, 1868
Received in June, 1868

Reported
Reported
Reported
Reported
Reported
Reported
Reported
Reported
Reported
Reported
Reported
Reported

in July, 1867
in August, 1867...
in September, 1867.
in October, 1867...
in November, 1867.
in December, 1867.
in January, 1868...
in February, 1868..
in March, 1868
in April, 1868
in May, 1 8 6 8 . . . . . .
in June, 1868

Involving.

26
21

$381,443 69
465,604 52

32
14
21
20
16
3
13
19
2

629,579 85
2.39,906 36
405,666 28
305,488 18
.248, 884 78
• 182,820 67
170,210 57
469,978 92
46,176 35

Property
returns.
107
188
323
208
182
103
246
194
247
167
172
202-

187

3,545,760 17

2,402

21
91
105
109
9
55
64
23
32
17
12
25

162,600 11
217,240 38
630,943 80
417,768 60
107,177 16
1,633,031 27
822,633 37
105,563 87
519,575 14
240,537 13
237,583 43
275,919 86

140
195
134
43
92
135
224
351
383
284
••483
496

563

5,370,574 12

2,960

PENSION DIVISION.

General report of the business of the pension division for the fiscal yea./r
ending 30tli June, 1868.
\

Letters..

Number of
accounts. Amount involved.
Received. AVritten.
Accounts of agents on hand 1st July, 1867
Accounts received during the year
Total
Accounts reported to Second Comptroller, as settled during the year
Remaining unsettled 1st July, 1868.. ..
Pension claims settled during the fiscal
year
...-

401
728

$16,094,239 71
23,8.22,743 16

1,129

39,916,982 87

482

12,204,728 00

647

27,712,254 87

1,093

67,970 11

5, 573

6-, 716

Number of pensioners' names recorded and transferred, including those whose pensions
have been increased during the year, 47,833.
5 T
.,



QQ

REPORT OF THE SECRETARY.OF THE TREASURY.

General report of the business of the pension division for the quarter ending
30th September, 1868.
Letters.
Number of Amount involvedaccounts.
Received. AVritten.
Accounts of agents on hand July 1, 1868.
Accounts of agents received during the
Quarter
.
......
....

647
172

1,799,630 60

Total
Accounts reported to Second Comptroller during the quarter
..

819

29,511,885 47

156

4,137,363 71

Remaining unsettled 1st October, 1868..

663

25,374,521 76

Pension claims settled during the quarter.

133

12,280 57

$27,712,254 87

1,011

1,292

Number of pensioners' names recorded and transferred, including those whose pensions
have been increased during the quarter, 47,139.
BOUNTY^ LAND DIVISION.

Report for the fiscal year ending June 30, 1868, of the ''soldiers^ claims and
'
*
bounty land division.^^
During the fiscal year ending June 30,1868, 915 bounty land claims,
under the acts of Congress of September 28,1850, and March 3,1855, have
been examined and returned to the Commissioner of Pensions under
proper certificates.
Thirty-five iiwalid pension claims haA^e been reported to the Commissioner of Pensions for his action.
A settlement Avas made in faA^or of the Soldiers' Home, or Military
Asylum, for $21,294 50, being for arrears due and unpaid to deceasedsoldiers of the war of 1812, as appears by the records of this office.
'Two hundred and fifteen letters Avere Avritten on matters relating to
the Avar of 1812 and the Avar of the Eevolution.
The Ibllowing is a report of the bounty land diAdsion of this office for
the quarter ending 30th September, 1868, viz:
TAVO hundred and thirty-six bounty land claims examined and returned to the Commissioner of Pensions under proper certificates.
Mne invalid pension claims reported to the Commissioner of Pensions
for, his actit)n.
Seventy-five letters Avritten on subjects relating to the Avar of the
EcA^olution and the Avar of 1812.
From the foregoing statements it Avill be perceived that the vast
amount of business that accumulated in this office during the rebellion
is being rapidly disposed of.
In the division of quartermasters' accounts, all the money accounts for
1865 and preceding years 5 all for 1866, except 18; all for 1867, except
122 5 and all for 1868, except 306, have been settled and disposed of.
There are, howcA^er, about 27,000 property accounts unsettled; but the
clerks UOAV in charge of the money accounts can soon be employed on the
j)roperty accounts, when the latter will in like manner be rapidly disposed of.
All the accounts of the commissaries' division, except three for 1867, and




REPORT OF THE SECRETARY OF THE TREASURY.

67

1,381 for 1868, have also been settled and disposed of. This division, in
fact, is noAV about up to the peace standard.
i n the engineers' division all the accounts -haA^e also been settled,
except 16 for 1867, and 206 for 1868.
The State war claims division is progressing rapidly and satisfactorily
in the settlement of the claiins of the several States for money advanced
and habilities incurred in furnishing men and miimtions of war to aid
in suppressing the rebellion.
Much delay has arisen in disposing of this business by the peculiar
and anomalous claims that liaA^e been presented.
At the breaking out of the rebellion but little was knoAvn among the
authorities and people of the loyal States of military matters. When
appeals Avere made h j the lamented President Lincoln to those States
for men and munitions of war, to saA^e the very life of the nation, those
appeals were responded to in the most prompt and patriotic manner,
Avithout reference or care for cost, so that the great object should be
attained of i^reserving the Constitution and the Union. Being unacquainted, as already stated, with the laAvs and regulations of the War
Department on such subjects, disbursements Avere made and liabilitiies
incurred, to large amounts, that were not sanctioned by those laAvs and
regulations; and as the accounting officers of the treasury are j)roi3erly
controlled and dh'ected by these hiAvs and regulations, they are compelled
to disallow many such items of expenditure. It would seem but just,
hoAvever, that the States should be refunded all moneys adA^anced by
them, or for which thej^ have become responsible, where such expenditures Avere pertinent to the great object of saving the nation in the day
of its darkest and heaAdest trial.
The business of the pension diAdsion of this office is already very heavy,
and is rapidly increasing. There are now on the rolls of this office the
foUowing pensioners. Adz:
Eevolutionary—act of 4th July, 1836
1
''
"
2d February, 1848
55
''
''
29th July, 1848
:
45
'^
''
3d February, 1853
787
War of 1812, Florida war, Mexican war, and Indian and other
Avars
1, 303
Invalid pensions—rebellion
74, 782
Widows' pensions
^^
90, 052
Makiag an aggregate of

167, 025

And requiring for their payment the enormous sum of $23,658,598.
Large as the number is, and great the amount necessary to their payment, the numbers are constantly increasing, as 94,890, including children,
Avere added to the list during the fiscal year ending 30th June, 1868.
While CA^ef y patriotic heart earnestly desires that those Avho have been
disabled in the serAdce of their country shall be provided for, and the
famihes also of those who laid down their lives a noble sacrifice on the
altar of liberty, a just regard to the true interests pf those beneficiaries
and to the rest of our fellow-citizens requires that this just bounty of
our country should not be abused. There can be but little doubt that
many frauds liaA^e been and are being practiced upon the government
under color of the pension laws, and effectual measures should be adopted
to expose, punish and prcA^ent those frauds. To this end the pension
lists should first be purged ] and when there is reason to believe that one



68

REPORT OF THE SECRETARY OF TH:E TREASURY.

person is drawing tAvo or more pensions on wounds received at different
times, or in different grades of service, such jiensioner should be graded
according to his highest rank, and greatest amount of disability, and no
more. Where persons haA^e been drawing pensions for different grades
of disability, who have entirely recoA^ered from their wounds, such persons should be stricken from the pension roll. When the rolls are thus
purged, a commutation system might be introduced, especially with reference to the small pensions. In A^ery many cases' the few dollars paid
biennialty can be of but little benefit to the recipients, and, in fact, much
of those small stipends is absorbed by agents. In such case's a reasonable sum in hand, calculated on the basis of life annuities, Avould be a
substantial benefit, enabling the recipients to engage in small business,
and relicAdng the country from a constantlj^ accruing and onerous tax.
When the list is thus reduced, the rest could be paid dkect from the
treasury, without the interA^ention of agents for the government or for
the pensioners. Of cou!rse this process would require the employment'
of reliable and disinterested persons, and such legislation is recommended as Avill authorize their employment, and the whole proceedings
herein suggested.
I Avould again respectfully renew the recommendation heretofore
made, for the establishment of a Bureau or Commissioner of Clauns, with
authority to receive all that may be offered, and restricting the time in
Avhich those that arose under the recent rebellion should be presented.
Such restriction should be accomi3anied Avdth a proAdsipn forcA^er barring
those not presented Avithin thaf time.
All claims thus presented should be docketed and arranged in classes.
Those that can. be disposed of under existing laAvs, to be settled and paid,
or rejected. And here I would suggest that i:)roAdsion should be made
that claims rejected on a fair hearing should not again be entertained by
^ the executiA^e officers, but should be left to the action of the Court of
Claims, or of Congress. Where i^arties liaA^e had full opportunity to
furnish all their testimony, and the case is taken up, exambied and disposed of at their earnest instance, that should terminate the matter.
But as matters IIOAA^ are, it is but the commencement; and it seems that
some, if not many, persons only need to know what is required to prove
the Avhole matter. It AAdll be remembered that the testimon3^ generally
in these cases is ex parte, Avithout an opportunity for government officers
to cross-examme the Avitnesses. In many cases the testimony is evidently written out to meet the objections and carry the cases through,
Avith blanks for names, dates, &c., and thus such, claims are finally sustained. In others, Avitnesses flatly contradict their i^rcAdous testimony,
and frequently great anxiety is manifested to get copies of the testimony
previously given, that the new evidence may not entirety controvert it.
For these reasons the doctrine of stare decisis should be established and
maintained. IsTo apprehension need be entertained that meritorious cases
Avould be rejected under such rule. When cases haA^e merit, and claimants do not present them x)i'operly, the fullest opportunity^ is given to
amend their record and comx)lete their cases, so that justice may be done.
Where cases are iiresented that are not embraced by existing laAvs, but
are meritorious, tliey should be docketed in like manner and reported to
Congress, with the testimony; a brief accompanying each case, setting
forth the tacts in the case; the opinion of the examining office, and the
reasons for that opinion.
•' Where cases are iDresented not embraced by existing laws, and are not
meritorious, reports should tn like manner be made to Congress, the
cases being docketed, giAdng the reasons for the unfavorable action, Avith




REPORT OF THE SECRETARY OF THE TREASURY.

69

all the testimony. In this- Avay the facts in the cases Avill be perpetuated,
and the country be saA^ed in the future hundreds of millions of dollars.
The experience of the past fully justifies the necessity and propriety of
a statute of limitation to all claims against the gOA^ernment, and of securing the testimon^^ in relation to all such as exist AAdthin a reasonable
time, and Avhile the facts are attainable. EA^CU HOAV claiins for services,
&c., in the reA^olutionary war are frequently arising, Avliere from lapse
of time, destruction or decay of records, or total want of knoAvledge
Avhere to look for the facts, effectually prevent the refutation of smj statement that may be made. When, in like manner, years shall liaA^e elapsed,
and by no means the number that have passed since the EcA^olution,
claims will be brought forAvard for property taken or destroyed during
the recent rebellion, and in all probability the least worthy Avill be the best
sustained and first paid. The experience of over the third of a century,
' in the examination of claims, causes me to urge this matter on your
serious attention.
The laAV diAdsion of this office has charge of the settlement or collection
of outstanding balances reported to be due on a final statement of their
accounts, from quartermasters, commissaries, pension agents, officers of
the engineer corps acting as disbursing agents of the goA^ernment, who,
on ceasing to disburse public moneys, are found in default on such statements of their accounts, as also of contractors who have failed to fulfil
their contracts for army supx)lies, &c.
In such cases the operations of this division iuA^oh^e chiefly a correspondence with the delinquent officer, or sureties to his official bond, Avith
a AdcAv to an amicable adjustment of the claims of the United States, and
also the preiDara^tion of transcripts and briefs for suits, when so ordered
by the Second.Comptroller of the Treasury.
The number of letters embraced in such correspendence during the
past year Avas 157 written and 83 receiA^ed. The number of bonds notified, registerecl and filed, 23. The number of cases referred here for
special action amounted to 85.
'
The balances charged as outstanding in these cases when they were
thus referred amounted in the aggregate to the sum of $1,003,769 67.
Of these, 19 haA^e been reported ^^ closed," coA^ering an aggregate of
$305,610 27. In 20 of them further special statements haA^e been made
on corrected A^ouchers and explanations of "disallowances," and the.
reduction of indebtedness amounted in the aggregate to the sum of
$249,716 22, making in the Avhoie a reduction of the indebtedness in the
sum of $555,326 49; thus leaAdng an aiggregate of balances unsettled of
$448,443 18.
Most of the cases in Avhich these balances occur are UOAV either with
the accounting diAdsions of this bureau for special statement, on further
papers and explanations furnished, or Avith the Second Comptroller on
such statements reported to him, and I am informed will be largely
reduced, if not entirely closed on such statements.
Two ofthe 85 cases aboA^^e enumerated are before Congress, one before
the Court of Claims, one reported for suit, and five, parties "not found."
In February, 1868, a claim Avas referred here from the War Department for suit, against John C. Eeeside, of Baltimore, Maryland, contractor, for non-fulfilment of his contract, amounting to $106,877 30. It
Avas referred from this to the claims division for special statement,
preliminary to a call upon the sureties to his bond for its adjustment.
Since then it is understood that an application had been. made by the
contractor and his sureties to Congress for relief in the premises, and that



7"0

REPORT OF THE SECRETARY OF THE TREASURY.

the papers had all been sent to "the committee" haAdng it in charge.
Proceedings here were in consequence suspended.
The tabular form of the foregoing statements may be rendered thus,
viz:
Kumber of letters Avritten
157
lITumber of letters received
83
Bonds notified, registered, and
filed
23
Cases referred here and acted upon
.
85
Amount charged as outstanding when referred
|1,003,769 67
Cases closed, amount
$305,610 27
Cases reduced on settlements, amount
249,716 22
555,326 49
Balances unsettled, aggregate

448,443 18

I beg leaAT^e to call your attention to the suggestions heretofore made,
of a modification of the manner of liquidating the obligations of the gOA^ernment.
By the i^resent mode of adA^ancing large amounts to disbursing officers
very considerable portions ofthe funds of the gOA^ernment must lie dormant in the hands of those officers, or in the depositories wherein they
are placed, while the temi:)tation is CA^^er present of using those funds,
resulting sooner or later in some defalcations. To obviate these CAdls
proAdsion could be made by law that all purcha,ses for government use
should be made by officers designated, for that purpose, either by contracts, after due i3ublic notice, or in the o^Den market, as now pro Added
by laAA^ These purchasing officers should report the accounts for the
articles purchased, Avith dui^licates of the contracts or agreement, to
another class of officers, also specially designated as receiAdng officers,
who should certify on those accounts that the articles therein designated
of the quality and quantity specified had been receiA^ed. The accounts
thus certified should be transmitted to the departnient on whose accoimt
the articles AA^ere purchased; and after receiAdng the administratiA^e
examination of that dei)ai'tment, should be transmitted to the proper
auditing officer. After receiAdng the necessary examination by such
auditing office "they should be referred to the prox)er Comptroller, and on
being admitted and certified by him, should be sent to the Treasurer, by
Avliom a draft should be sent to the creditor of the goA^ernment. The
Auditor, ComiDtroller, and Treasurer could make u]3 their accounts quarterly of the mone}' thus paid out, submit them to the First Comptroller,
and on his certificate the amounts could be entered by the Eegister.
This Avould obAdate the necessity of keeping any money accounts,
except against the ai^propriations; and as the property purchased Avould
be charged against the receiving officers, their accounts for proiDcrty
would be all that would require subsequent adjustment, and in those
there is but little risk of loss. The manner of relicAdng this objection in
pension accounts has already been considered.
The folloAving statements, marked A, B, and C, haA^e been prepared
Avith much care, showing the operations of this office h j calendar years
from 1820 to 1860, both inclusiA^e, the latter being about the beginning
ofthe rebellion; and from 1861 to the 30th Septeinber, 1868.




•

fl!

<

$3, 752, 527 78 $3, 585, 487 62
2, 971, 240 49 2, 830, 675 55
3, 496, 635 76 3, 392, 532 47
3, 108, 101 12 3, 007," 888 37
2, 913, 613 61 2,831,519 25
3,487,091 99 ' 3,410,600 87
3, 558, 052 16 3, 427, 502 23
2, 920, 829 84 2, 871, 393 80
2, 786, 496 68 2,745,402 09
3, 401, 822 24 3, 362, 476 02
4, 031, 580 44 3,897,491 70
4, 014, 144 40 3, 988, 898 15
4, 070, 836 27 4, 002, 509 83
8, 288, 739 94 8,251, 135 64
6, 560, 246 57 .6, 495, 846 13
5, 263, 364 84 5, 213, 914 95
10,081,515 96
9, 972, 672 04
11,939,359 56 11, 847, 530 48
11,655,932 34 11,360,151 64
9, 649, 046 92 9,288,261 67
6, 033, 667 57 5,897,181 46
7, 675, 509 37 7,514,140 .52
4, 467, 795 28 4, 321, 325 20
5,389,491 86 • 5,279,721 41
4,782,116 11
4, 701, 608 17
5, 888, 575 89 5,719,098 56
15, 342, 829 14 15,245.311 59
25,181,061 22 24, 942, 637 04
15, 328, 858 62 15, 059, 860 06
7,411,947 96 7, 053, 205 46
9, 061, 275 13 8, 701, 622 91
13,119.113 81 12,943,49S 11




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$167,040 16
140, 564 94
104,103 29
^62, 209 34
100, 212 75
166, 056 69
82, C94 36
63, 930 63
76,491 12
404, 985 98 $100, 330 80 $304, 655 18
130, 549 93
128, 938 88
33, 443 67
95,495 21
49, 436 04
95, 406 28
80, 649 06
14, 757 22
41, 094 59
89, 137 98
58, 699 66
30, 438 32
39, 346 22
112,756 61
41, 093 45
71, 663 16
134,088 74
32, 703 87
25, 276 43 • 7, 427 44
25, 246 25
136, 468 45 ., 115,718 22
20, 750 23
68, 326 44
115,356 31
96, 631 47
18,724 84
37, 604 30
292, 005 56
262,145 00
29, 860 56
64, 400 44
126, 705 51
102, 691 04
24, 014 47
49, 449 89
149,450 94
136, 617 28
12, 833 66
108,843 88
316, 952 89
299,186 07
17, 766 82
91,829 08
713, 678 90
69, 613 47
644,065 43
295, 780 70 1, 224, 025 68 1,160,695 52
63,330 16
360, 785 25 1, 123, 422 29 947, 434 07 175, 988 22
136,486 11
682, 895 44
630, 678 93 52,216 51
161, 368 85
676, 451 23
655,110 76
21, 340 47
146, 470 08
396,774 86
383, 667- 25
13,107 61
109,770 45
774,130 45
732, 242 84
41,887 61
' 80, 507 94 516, 417 42
511,196 07
5,221 35
169, 477 33
483,414 38
441,852 21
41, .562 17
97, 517 55
4C4, 018 97
376, 644 83 27, 374 14
238,424 18
646, 957 02
613,455 02
33, 502 00
268, 998 56 2,050,994 JO 2, 014, 330 34 36, 663 76
358, 742 50 1, 254, 715 35 1, 247, 514 04
7 201 3L
359, 652 22 2, 070,172 96 2, 056, 905 13 13,267 83
175,615 70
686,114 65 ! 208, 203 11 ! 477,911 54 1

.............

'

•

$4, 567, 699 11 $8, 680,190 83
4, 356, 271 72 7, 615, 737 24
3, 504,181 28
2, 504, 034 99
2, 537, 098 98 2,118, 509 86
3, 438, 545 93
283, 280 45
3, 359, 777 27
107, 916 19
3, 225, 524 02
146, 345 37
3, 762, 070 27
94,123 53.
2, 822,182 22
33, 728 48
3, 608, 630 64
28, 646 86
3,083,130 73
46, 464 92
4, 658, 610 45
45,128 67
3, 506, 297 28
52, 844 28
4, 944, 648 16
61, 632 69
5,652,843 81
65, 678 87
6, 969, 538 56
20,185 07
6, 535, 253 74
8, 844 03
9,270,056 94
40, 397 96
11.888,567 17
20, 617 25
10,113,979 06
6, 344 34
8, 559, 130 53
2, 275 64
7, 222, 605 46
861 17
5, 000, 790 71
10, 953 32
7, 776, 813 23
147 58
5, 165, 361 32
5, 373, 733 05
90 00
5, 589, 579 20
11, 204, 746 '86
9, 063, 493 63
8, 745, 513 45
i,'323"28
12, 398,178 35
11,639,1.27 50 1
447 20

...

Amount of accounts settled of
claims allowed and paid out of
the appropi'iation pertaining
thereto. .

fl

•9

'"^

Amount of accounts settled under
the provisions of the actof March
3, 1849, on account of military
contributions in Mexico.

°2

1

1 is

1

Amount of accounts settled under
the provisions of the act of March
2,1855, on account of civil fund
of California.

fl-fl

fl o

(A

fl

Am't of accounts settled of advances made to disbursing officers,
agents, and States under the provisions of the act of May 1, 1820,
settled under the general head of
'' arrearages " in each year

P

>^

Q>

Amount of ' accounts settled of
advances made to disbursing
officers, agents, and States in
each year.

S

rt

Amount of ounter requisitions
issued in i'c\%v of Treasurer of
• the United States during each
year.

fl

Amouut advanced to disbursing
officers, agents, and States in
each year.

—^-Statement of fiscal operations of Third Auditor's office froin January 1, 1820, to January 1, 1861; also amounts of accounts settled during said period.

$167,040 16
140, 564 94
104, 103 29
100,212 75
82, 094 36
76,491 12
130 549 93
49 436 04
41 094 59
39, 346 22
1*^4 088 74
25', 246 25
68 326 44
37, 604 30
60, 400 44
49, 449 89
107, 843 88
91 829 08

O

W

Q
W

O

005 jQf) 70

$i,'887,482*46"
211,10121
369,812 44

360, 785 25
136,486 11
161 368 85
146, 470 08
109, 770 45
80, 507 94
169 477 33
97 517 55
238,424 18
268, 998 56
358, 742 50
359, 652 22
175, 615 70

w.

185^
3 853
1854
1855
1856
1857
1858
1859
1860

$6, C58, 073 00
14, 681, 533 88
12, 802, 262 94
17, 083, 529 28
14,102, 031 70
17, 569, 858 66
23,110,381 57
14,109, 003 88
10, 539, 647 25

c2
fl
O

fl-i^

4-. .
$5, 903, 823 89
14, 400, 626 28
12, 544,189 80
16,704,147 00
13,120,758 32
17, 242, 766 42
22, 584, 503 19
13,927,118 34
30,352,388 88

357, 689; 742 99 349,943,423 11

a

<

•

+= .2

1^

o fl o

o fl

|i

fl o
fl
o

ao

<

•^ ©•'-

a

$154, 249 11 $4, 590, 655 44 %4, 553, 984 24 $36, 671 20
68, 716 93
674, 256 68
280, 907 60
605, 539 75
42, 000 89
258, 073 14 8, 657, 404 73 8,615,403 84
379, 382 28 3, 975, 832 67 3, 780, 528 94 195,303 73
981, 273 38 2, 630, 785 23 2, 544, 642 66
86,142 57
327, 092 24 1, 935, 805 56 1, 794, 685 73 341,119 83
525,878 38 1, 080, 068 94
106, 384 13
973,684 81
181,885 54 1,748,351 81 1, 716, 220 18
32,131 63
187, 258 37 1,115, 718 57
172, 899 57
942,819 00

$7, 4.53, 925 23
14, 661, 044 33
19, 474,148 90
13, 3.59, 300 93
16,440,291 89
. 14, 606, 563 16
15 362 245 13
20, 535, 395 48
15, 578, 738 07

7, 746, 319 88 42,406,129 25 39, 503, 886 85 2, 609, 945 74

337, 015, 633 75

$137 80
147 75
14,279 58 $623, 057 35
4, 659 44
68, 392 78
420 75
5, 385 00
525 00
715 19
55

Araount of accounts settled
of claims allowed aud paid
out of the appropriation
pertaining thereto.

•

^ -fl

li.
.fl€S

Amount pf accounts settled
under tile provisions ot the
actof March 3,3849, onacacount of military contributions in Mexico.

1

•ii

III

o^

tl

£^

Araount of accounts settled
under the provisions of the
act of March 2,1855, vOn account of civil fund of California.

ft

Am't of accounts settled of
advances raade todisbur.singofficers, ag'ts, & States
under the provisions of the
act of May 1, 1820, settled
under the general head of
"arrearages" in each year.

•2

o ©

^fl^-

Araount of accounts settled
of advances made to disbursing officers, agents,
and States in each year.

•S a 2
=4-1 rt

Amount of counter requisitions issued in favor of
Treasurer of the Unit(.'.d
States during each year.

Statement of fiscal operations of Third Auditor's ofiice from J a n u a r y 1, 1820, ^ c . — C o n t i n u e d .
2

$286,774 18 $1-54,249 11
160.808 09 280, 907 60
261,570 52 258,073 14
379, 382 28
98,14168
331,300 21 981,273 38
327, 092 24
190,659 10
15,937 27 525,878 38
98,038 28 181,885 54
13,076 80 187,358 37

Pi

O

O

22, 085, 092 98 629, 378 28 3,924,702 24 7, 746, 319 88

B . — F r o m J a n u a r y ] , 186.1, to September 30, 1868.

o
$12,223,347 81
232,655,673 35
319,718,985 76
432,270,,588 96
607,769,067 74
90,200,402 40
97,843,93134
101,552,4-16 48
25,686,711 18

$12,183.724
227.259,721
317,265,409
431,025,998
604,546,485
87.771,416
93.377 241
96,916.296

49
34
14
32
34
66
55
70

20,051. Q7a SB

$39, 623 32
395, 952 01
453, 576 62
244,590 64
222, 582 40
428, 985 74
466, 689 79
636,149 78

$1, 965,108 68 $1,126, 616 15
588. 829 83
1,448, 216 98
202, 336 11
606, 807 53
198, 083 21
572, 546 57
2,120, 023 80 • 201,961 64
17, ,594,592 93 7, 846,127 90
16, 707,893 68 13, 412,651 70
21, 689,574 04 14, 136,902 62
945 24 3, 766,416 14

$838,492 53
38,365 90 $821, 021 25
200,815 00
203,656 42
218,,779 55 3 55,683 81
482,487 16 L, 435, 575 00
431, 634 84
9,316.830 19
11,3 84 00
3,284,.057 98
7,487,,773 42
64,898 00
722:,529 55

1,919,921,155 02 1,895.398,266 40 24,522,888 62 67,39.3,709 45 40,479,925 30 12^,502.972 70 3,120, 791

$12,657,12187
16,944,573 84
29,286,842 57
94.814.773 53
237.935,303 03
377,355,469 01
295,907.387 99
434,-577,597 74
73,422,603 24
3,672,901,672 82

$432 41

$39.623 32
395,952 01
453,576 62
244,.590 64
222.582 40
428.985 74
466,689 79
636,149 78
634,738 32

432 41 24,522,

B62

* F r o m J u l y 1 to Septcrriher 30, 1868.

C .— Comparafive statement of amount of business done in Third Auditor's office d u r i n g ihe incumbency of present Auditor and previously.
$1,246,490,691 e2> $1,229,921,776 57; $16,570,915 06 $46,855,672 37 $41,570,231 .35 1,854,543 26 $1,3.38,599 11 $467,015,252 18 $22,085,092 98 $3,925,134 65 $629,378 28 $16,570,915 06
3,031,120,206^6 1,035,419,912 94 15,600,293 44 62,744,166 33 39,413,580 80 21,348,373 18 1,982,192 79 1,442,922,054 39
15,600,293 44




* F r o m 1820 to September 30, 1864.

t F r o m S e p t e m b e r 30,1864, to October 1,1868,"

73

KEPORT OF THE SECRETARY OF THE TREASURY.

Amount of accounts settled of advances rnade to
disbursing officers, agents, and States
Amount drawn out of tiie treasur}''
Amount advance.d to disbursing officers, agents,
and States
..
Amount of claims .
.
..
Amount of counter requisitions issued in favor of
the Treasurer of the United States
Amount of transfers in settlements
...
Amount ot deposits.
Amount of requisitions and treasury drafts cancelled
Amount of accounts settled of advances made to
disbursing officers, agents, aud States under
the provisions of the act of May 1, 1820, settled
under the head of "Arrearages "
i
Amount of accounts settled under the provisions
of the act of March 2, 1855, on account of civil
fund of California
Amount of accounts settled under the provisions
of the act of March 3, J 849, on account of military contributions in Mexico
Amount of accounts settled of claims allowed and
paid out of the appropriations pertaining thereto.

From January, 1861,
.to September 30,
1868, a period of
seven j^ears and
- nine 0 onths.

From 1820 to I860,
both inclusive, a
period of 41 years.

In. tlie following table the results of the forty-one years are placed in
one column^ and of the seven years and nine months opposite, that the
proportion of the business done in the two periods may be apiDarent, as
follows, to wit:

$337, 015," 633 75 $1,672,901,672 82
1,919 921,155 02
357,689,742 99
349,943,423 11
7,746,319 88

1,895,398,266 40
24,522,888 62

42,406,129 25
39,503, 886 85
2,609,945 74

• 67,193,709 45
40,479,925 30
22,592,972 70
3,120,791 90

22,085,092 98
629,378 28
3,924,702 24

432 41

7,746,319 88

24,522,838 62

From the last table, which in fact is but a condensation of the two
preceding statements, it will be perceived that neaii}^ five times the
amount of accounts have been settled of advances made to disbursing
. officers since the commencement of the rebellion that were settled in 41
years i3rior thereto. More than five times the amount of money has been
drawn out of the treasury and advanced to disbursing officers, and more
than three times the amount of claims has been settled and j)aid, &c.
In fact, since the commencement of the fourth quarter of the calendar
year 1864, when I took charge of this office, nearly $1,443,000,000 of
accounts have been settled of advances made to disbursing agents and
States, against $467,000,000 previously settled, running back to 1820.
$15,700,000 of claims have beeu settled and paid, against $16,561,000
previously settled and paid; and $1,031,120,000 have been drawn out of
the treasury, against $1,246,390,000 previously drawn, out, also running
back to 1820.
This vast amount of business has been transacted by the intelligence,
ability, and industry of the clerks in this office. It is but justice to these
gentlemen to say that with few exceptions they labor with as much zeal,
take-as much i3ride in the prompt and ejftlcient discharge of their duties,
and manifest as much talent as if the x^ublic business v/as their own private
matters, and by the prompt and efficient discharge of it they would realize
fortunes. All this, too, for compensations, wholly inadequate in many cases,
to the most meagre support of their helpless families. This state of things



74

REPORT OF THE SECRETARY OF THE TREASURY,

should not continue; and I most earnestly and respectfully recommend
that the reorganization measures now before Congress be pressed upon
the attention of that body, that some little better compensation be made
them for their noble and able efforts, though the salaries therein siDCcified are far below their just deserts.
Since the passage of the act of 30th March, 1868, to amend the act
entitled '^ An act to provide for the prompt settlement of public accounts,"
approved March 3, 1817, the i3rovisions of that amendatory law have
been fully carried out b}^ this department. The accounting officers of
the treasury have faithfully discharged the duties confided to them, and
in each case have reported the amount found justly due by the government to claimants, according to their best judgment, I am aware, however, that where a difference of opinion has existed at the War Department in some of these cases, though requisitions have been']3romptly
issued, as directed by that amendatory law, they were so issued as a
matter of dut}^, and Avitli that relucta,nce that always springs from compulsory action against one's judgment. It is the earnest wish and desire
of this office that the utmost harinony shall exist among all the offices
and departm.ents charged w^itli this duty, as we axe all influenced by the
single desire to pay all just demands against the government, and to
X)revent the recognition of fraudulent and erroneous claims. In performing this duty a diff'erence of opinion will almost necessarily spring
up in some cases. The accounting officers of the treasury, acting on their
best judgments, may allow a claim. The Secretary of War,. who is
charged Avith the custody of the, appropriations from which such claim
is to be paid, may differ in opinion from the accounting officers, and yet,
under the amendatory act of 1868, he must pay it. This is in direct conflict with the spirit and intent of the decision of the Supreme Court of
the United States at the December term of 1855, in the case of the IJnited
States vs. Jones. (HoAvard's Eeports, vol. 18, page 92.) In that case the
court awarded very high and broad poAvers.to the Secretary of the IsTavy,
to the extent, indeed, of placing the appropriations at his discretion,
independent of the a^ccounting officers. On the other hand, in the case
of Kendall vs. The United States, decided at the December term of 1838,
(12 Curtis, p. 834,) and of Kendall vs. Stockton and Stokes, (3 Howard,
p. 87,) the court held that the executive act was performed by the Solicitor
of the Treasury, and the payment of the money by the Postmaster General was a mere ministerial act, and therefore subject to the mandamus
by which Mr. Kendall was required to pay the amount. There can be
no doubt that Congress had the poAver to pass the act of 1868, but I
would respectfully and earnestly suggest that measures be adopted to
remoA^e this cause of difficulty, by relieving the Secretarj^ of War of the
responsibility of the care and custody of the money in such cases, or that
all such cases be referred to the Court of Claims for adjudication before
X^ayment.
i beg leaA^e to submit the accomi3anying statement of balances that
have remained on the books of this office since 1st July, 1815, and which
had been accruing. x)reA^ious thereto as far back as May, 1792. As far as
I can ascertain, there is not the slightest probability that any of this
money AAQU ever be recovered, and I respectfully recommend that the
books of this office be closed, so far as those balaiices are concerned, and
that the list be filed in the office of the Solicitor of the Treasury for such
action from time to time hereafter as that officer may direct.
Eespectfullv submitted:
JOHI^ WILSON, Auditor,
Hon, HuG-H MCCULLOCH,
Secretary of the Treasury,



Statement of balances standing a>t the debit of the following persons on the boohs of the Third Auditor, arising out of advances
made between 3Iay, 1792, and July. 1, 1815, and in pursuance of the act of May 1, 1820, brought doivn under the head of
arrearages, and when collected to be carried to the surplus fund in the treasury.
Pages.

Name.

Rank.

Amount.

Remarks.
O

185

David Allison

189 Presley Nevi lie
193 James Collins
220 John Sevier
221 Richard Butler
228 John Clarke
230 John McMickle
236 Robert Thompson
247 Wm. Davidson
248 Wm. A. Lee
251 I. F. Hamtramck
253 Ballard Smith
254 Archibald Gray
257 AVm. Buchanan
261 John Steele
261 Samuel Drake
263 Ebenezer Massey . . .
265 James Wells
273 Jacob Melcher
274 Thosas Hughes
275 Wm. Miller..-,
283 • Hovvell Lewis
283 John Tillinghast
288 John Guthrie
290 John Rucastle
292 John Gumming
297 Joseph Brock
300 John Paine
329 Joseph Strong
356 Charles Wright
368 George Baynton




Lieutenant
.-.-do
-,....
Brigadier general-..---do
Major
Ensign
Lieutenant infantryLieutenant cavalry..
...-do
Major
Captain
Ensign
Captain
Lieutenant
Ensign
Lieutenant artillery Captain
Lieutenant
Captain
Ensign .
Captain
Ensign
Captain
.---do'
Lieutenant rifles.
Captain
Ensign
Surgeon
Ensign

Arrearages:
236 37 Transferred from treasury June 30, 1822.
Do.
do.
46 81
Do.
do.
600 00
602 73 Balance November 25, 1792.
200 00 Amount transferred from treasury June 30, 1822.
11 08 Balance May 13, 1803.
20 00 Balance January 1, 1820.
170 00 Balance December 1, 1803.
155 95 Transferred from treasury June 30, 1822.
430 33 Transferred from treasury September 17, 1816.
430 69 Transferred from treasury June 30, 1822.
Do.
do.
107 38
Do.
do.
211 69
Do.
do.
300 59
Do.
do.
28 36
Do.
do.
50 00
Do.
do.
671 41
Do.
do.
293 60Do.
do.
138 92
31 36 Balance January 1, 1820.
Do.
do.
70 00
188 03 Transferred from treasury June 30, 1822.
Do.
do.
34 11
Do.
do.
•
91 89
Do.
do.
460 10
255 11 Balance January 1, 1820.
320 80 Transferred from treasury June 30, 1822.
Do.
do.
1, 013 15
Do.
do.
31 m
Do.
do.13, 706 IS
Do.
do.
45 05

O

w
O
H

><
O

GO

a

Statement of balances standing at the debit of the folloiving persons on the boohs of the Third Auditor, &G.—Continued.

392 J o h n E d w a r d s - - . . —
393 Thomas Bodley
398 Robert Semple
417 George Taylor
424 W m . A. L e e
426 Yelverton P e y t o n - - - .
437 W m . L a w t o n
438 J o h n T o o m y
453 AA^m. Nicholson
460 Benjamin R a n d
479 J a m e s D u n h a m
503 P a u l McDermott
506 AVm, A. McCrea
512 W m . Richard
518 J o h n AAr. T h o m p s o n . .
706 I s a a c Craig
713 Samuel Lewis, senior .
763 ' J o h n AA^ilkins, j r
817 Stephen Hillis
828 J o h n Armstrong
829 T h o m a s Doyle."
.834 J a m e s Lanier
835 Joseph D i c k i n s o n . - . .
838 AVm. P . Smith
840 Hamilton A r m s t r o n g - .
840 T h o m a s P a s t e u r
844 Robert Parkison
854 Samuel Tinsley
856 J o h n McClary
865 L a r k i n . D i c k i n s o n . - . .
871 Resin AA^ebster
876 Stephen G. Simmons .
Richard Chandler . . . .
Digitized for834
FRASER
893 J oseph C a m p b e l l . . - -



Rank.

Name.

'Amount.

Lieutenant
Ensign
--.do.-.:
Captain
:.-do
-Ensign
Surgeon
Sergt. major
Deputy p a y m a s t e r
Ensign
Major
Cornet
Surgeon's mate
Captain:
Ensign
Deputy paymaster
Clerk War'Office
Quarterma@aer General .
D e p u t y paj^naster
Captain
Captain
Paymaster
-..
Lieutenant
Ensi'gn
:
.-..do
Lieutenant
do
do Ensign
.....]0

Lieutenant
....do
Ensign
Lieutenant

.-.

$528 07
500 00
300 00
320 00
500 00
45 39
301 00
5 41
1,-506 60
160 00
2, 432 94
272 00
80 95
1,016 70
lo 87
1,857 89
2,565 55

17 21
243 45
10 36
• . 91 57
212 31
360 19
454 66
56 00
661 22
334 22
.13 00
623 94
" 88 67
256 01
1,129 13
8,204 42
43 20

Remarks.

Arrearages:
^
Transferred from treasury J u n e 30, 18.22.
Do.
do.
Do.
do.
Do.
do.
Balance J a n u a r y 1, 1820..
Transferred from treasury J u n e 30, 1822.
Do.
do. .
Balptuce J a n u a r y 1, 1820.
Transferred from treasury J u n e 30, 1822.
Balan(;e J a n u a r y 1, 1820.
Do.
do.
Transferred from treasury J u n e 30, 1822.
Do
do.
Do.
. doBalance J a n u a r y 1, 1820.
A m o u n t advanced by J n o . Wilkins in 1842.
Balance J a n u a r y 1, 1820, dead and insolvent.
Balance November 12, 1842.
Transferred from treasury J u n e 30, 1822.
Balance J a n u a r y 1, 1820.
Do.
do.
Transferred from treasury J u n e 30, 1822.
Do.
do
Do.
do.
Balance J a n u a r y 1, 1820.
Transferred from treasurv J u n e 30, 1822.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance J a n u a r y 1, 1820.
Transferred from treasury J u n e 30, 1822.
Balance J a n u a r y 1, 1820.
Do.
do.

o

o

d

907
924
927
955
965
969
974
974
975
995
1004
1008
1029
1041
1049
1051
1056
10.^8
1058
1062
1065
1069
1073
1074
1079
1081
1088
1354
1361
1364
1369
1372
1377
1380
1386
1393
1396
1406
1417
1429
1434

James Read
Henry Glen
Jno. Furgus
Lewis Landais

248
3,350
39
56

Surgeon's mate
Lieutenant 4th infantryQuartermaster
Lieutenant artillery
Captain cavalry
Lieutenant
'
.--.do..
.---do..
Contractor
Lieutenant
-.
Captain
Ensign
Lieutenant
'
..-.do.......
..-.do
Agent
.
do
."..
Captain
Lieutenant ----Ensign
Captain..
Lieutenant

3 8^
149 50
26 33
141 56
2,515 56
3,172 53
211 17
555 00
77 88
39 90
341 50
96 75

-

Garrett Pendergrast
Daniel Newman
Samuel Seton
John Leybourn
Benj. Williamson
Samuel Bent
Leonard AA^illiams
Wm. Yates
Wm. A. Rogers
Rufus Graves
James Taylor
Samuel Allenson
Philemon C. Blake
Samuel McGuire
Thomas Lee
Archibald Crary
.. . .
Archibald Lee
Abner Prior
Aaron Gregg
.'
George Strother
,
Jno. B. Armistead
Jno. F. Powell
J. AV. Hocker
Owen Evans
Samuel Clinton
Cornelius Lyman - . . -. . .
George Salmon
Michael McKewan & Co.
Michael McKewan &. Co.
Jobn B. Barnes
Se.ymour Rennut
Edward Milton
Enos Noland
Dodridge Crocker
John A. Davidson
George Y. Ross
Ephraim Emery




Captain
Agent
Lieutenant.

Contractor Lieutenant Captain
Lieutenant Contractors
.-..do
Lieutenant.
.-..do
Captain
Lieutenant Ensign
Lieutenant -

4
145
612
10
47
41
477
180
100
10
20
3
120
312
286
623
276
1,609
68
10
35
163
197
2
120

00
30
72
00

00
50
00
57
50
60
49
00
00
52
84
34
00
75
90
89
87
67
00
97
23
34
47
00
12

Do.
do.
Transferred from treasury June 30, 1822.
Balance January 1, 1820.
Do.
do.
Do.
(.0.

Transferred from treasury June 30, 1822.
Do.
do.
Balance January 1, 1820.
Transferred from treasury June 30, 1822.
Balance October 30, 1823.
Balance January 1, 1820.
Transferred from treasury June 30, 1822.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance June 30, 1856.
Balance June 7, 1825.
Balance January 1, 1820.
Transferred from treasury June 30, 1L22.
Do.
do.
Balance January 1, 1820.
Do.do. •
Transferred from treasury June 30, 1822.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
/
Balance June 11, 1827.
Balance January J, 1820.
Tra.nsferred from treasury June 30, 1822.
Balance Januarv 1, 1820.
Do.
do.
Transferred from treasury June 30, 1822.
Do.
do.
Balance January 1, 1820.

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Statement of balances standing at the debit of the following persons on the boohs of the Third Auditor, (&c.—Continued.
Name.

1445 Benjamin Price - 1447 Jacob Bluuut
1451 John Saxon
1451 John Horton
1455 Hannibal M. Allen
1457 George Waterhouse....,
1470 John Frantz
1472 Cord N. Daniell..
1477 John AA^'ade
1485 Joseph Cross
1487 Peter Lamkin
'
1492 Ferdinand S. Claiborne .
1500 Matthew Lyon
1504 Tho^Tas Davis
1507 John Smith
1512 Charles M. Taylor
1517 Barth Homistead
.1518 Carey Clarke
1518 Michael Kalteison
1.528 George Sal mon
1531 Adrian Hunn
1532 Paul McDermott
1544 Thomas Lawrence
1544 AVilliam Dayton
1546 Thomas Kobinsorl
1546 Joseph March
1551 John C. Symes
1559 James Logan
'...
1562 John Glasco
1567 John Smith
.!. ..
1570 James McKella^r
1578 Abner AVoodruff
1587
Andrew Coejman

1588 Daniel Stuart .J



Rank.

Captain .
Lieutenant.
.--.do...:..
Cadet
Lieutenant .
Surgeon's mate .
Captain
Lieutenant
....do
Contractor .
...do
--.do
Lieutenant .
...do
-..-do
Paymaster
do
militia .
...do
...do
...do
...do
---do
Ensign
...do
Contractor Lieutenant ,
Paymaster .
...do
...do

Amount.

$3,192 53
750 00
121 00
18 00
15 21
260 28
100 00
45 75
5,905 88
88 72
208 00
500 00
28 61
300 00
21,869 38
39 00
337 94
32 32
123 40
22,797 85
346 44
11,641 72
7,795 69
12,021 06
7, 625 32
3,045 60
38 91
353 45
300 00
224 86'
569 93
16,731 87
19,195 82
3,917 16

GO

Remarks.
Arrearages:
Transferred from treasury June ^0, 18 ,2,
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
1)0.
do.
Transferred from treasury June 30, 1822.
Balance January 1, 1820.
Transferred from treasury June 30, 1822.
Balance January 1, 1820.
Do.
do.
Do.
do.
Transferred from treasury June 30, 1822.
do.
Do.
• Do.
do.
Balance January 1, 1820.
Transferred from treasury June 30, 1822.
Balance January I, 1.820.
Do.
do.
Do.
do.
Transferred from treasury J .ne 30, 1822.
Balance January 1, 182..
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do,
do.
Transferred from treasury June 30, 1822.
Do
do.
Balance J*anuary 1,1820.
Do.
^ do.
Do.
do.

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1595 1 Robert R i t c h i e . . . . . . . .
1597 J o h n Smith
1604 William HaU
1612 J a m e s Bludworth . . . . . .
1614 J o h n V. Duforest
1619 Jo.seph Kimball
1622 T h o m a s Clements
1625 Robert WilUams
1636 J o h n Smith
1940 Charles M a g n a n
1949 J a m e s S. Smith ..'
1949 Alfred Sebastian
1951 Robert AV. Osborne
1950 F r a n c i s N e w m a n
1955 William C. Mead
1959 AVilliam F . W a r e . . . . .
1961 J o h n M i l l i k e n . . . .
1961 J a c o b J a c k s o n
1962 J o s i a h T a y l o r
1963 Robert P e y t o n
1964 J o h n Roney
2000 H u g h Philips
2008 A. B Armistead
2008 J o n a t h a n Robeson
2027 AVilliam C. Baen
2030 D a v i d B y r e s .
2031
William H u t c h i n s
2034 William N . L v i n e
2035 R i c h a r d D a l e
2035 Alex. F . Rose
2036 Solomon D . T o w n s e n d .
2037 T h o m a s Anderson
2037 J o h n R a g a n
2u42 T h o m a s M a d e
2042 N a t h a n N. W r i g h t
2043 William P . B e n n e t . . . .
2045 Saojuel Cherry
2U49 J ames T . B o w i e . . . . . . .
2054 M o s m a n H o u s t o u n
2057 E d w a r d T a y l o r
2058 J a m e s H a n n a
.....




Lieutenant
Contractor
....^do
Lieutenant
Ensign
Lieutenant
Ensign
Governor
Contractor
Ensign
Lieutenant
....do
....do
..--do...
Ensign
.---do
Express
Lieutenant
Lieut, and asst. military ,gent
Ensign
....do
Colonel Virginia militia
Captain
...-do
.-..do
....do
..--do
..--•
....do
....do
.-..do
•:
....do
....do..
....do
....do
..-.do:
,
..-.do
:,
....do
:
Lieutenant
,....
Captain
.--.do...
L i e u t e n a n t colonel militia . . .

3,622
1,766
3, 000
68
8
1,6.24
6
324
1,, 8 9 2
31
] ,, 8 0 3
300
158
12
196
4
100
24
34,425
50
500
934
48
54
486
619
19
330
21
105
447
1,600
232
900
908
2, i 7 6
2,144
600
668
801
6, 050

03
00
00
88
60
30
06
12
93
09
55
00
79
00
11
50
00
53
66
00
00
64
00
64
00
20
48
49
41
60
65
82
82
28
00
10
24
00
50
70
25

Transferred from
Do.
Do.
Balance J a n u a r y
Do.
Do.
•
Do.
Do.
Transferred from i
Balance J a n u a r y
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do,
Transferred from i
Do.
Balance J a n u a r y
Transferred from i
Balance J a n u a r y [
Transferred from i
Balance J a u u a r y
Transferred from i
Balance J a n u a r y
Do.
Do.
Do.
DoTransferred from 1
Balance J a n u a r y ;
Do.
Transferred from t
Do.
Balance J a n u a r y
DoDo.
Do.
Do.

^ J u n e 30, 1822.

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Statement of balances standing at the debit of the following persons on the boohs of the Third Auditor, &G.—Continued.

2058 Maurice Beesby
2059 Walter E v a n s . . . . . .
2060 Daniel May
2061 Ebenezer Finley . . .
2062 Thomas Foster
2063 John Greer
2064 Jeremiah Mosher —
2064 Edward Duffield . . .
2065 Stephen Stevenson..
2065 Kearney Wharton. .
2086 John Light. - - . . . . .
2066 George Eddy
2067 AVilliam Henderson.
2067 William Harris
2068 Samuel Everi-tt
2068 George Fisher . . - - .
2069 Thomas Elder .
2072 James R. Peyton. - 2074 Isaiah Doane
2075 Elijah Craig
2078 Thomas Van Dj^ke.
2079 George W, Prescott.
2080 Moses Whitney . . . .
2081 David Findley .
2082 Prentis Law
2084 Benj. Walton
2085 John Saunders
2089 Ross Bird
2089 Arthur Morgan.
2090 Alexander S. L y l e . .
2101 Thomas Davis
2111 Le Roy Opie
2118
Elias Edmonds

2119 Benedict Stuart



Rank.

Name.

Captain
Paymaster ,
Lieutenant colonel militia.
Paymaster militia
.-..do.....
..-.
.---do
Lieutenant colonel militia .
Paymaster militia
Lieutenant colonel militia .
Paymaster militia
Major militia
,....
Paymaster militia
Captain militia
Paymaster militia
Major militia
...-do.......
Paymaster militia
Lieutenant
Captain
....do
.do.
.do.
.do.
.do.do.
-do."
Captain
.--.do
Lieutenant Captain
Lieutenant .
..--do
Ensign

Amount.

$873
7,388
4,789
2,686
6,086
2,791
4, 425
0,576
1,402
5, 971
1,835
6, 949
243

9,544
2, 105
1,221
2,211
2
35
476
872
882
846
179
146
715
3,877
151
600
960
205
500
120

Remarks.
Arrearages:
Balance January 1, 1820.,
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Db.
do.
Do.
do.Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Trans:''erred from treasirry June 30, 1822.
Do.
do.
Balance January 1, 1820.
. Do.
do.
Do.
do.
Do.
do.
Do.
do.
Transferred from treasury June 30,, 1822.
Balance January 1, 1820.
Transferred from treasury June 30, 1822.
Do.
do.
Balance January 1, 18.20.
Do.
do.
Do.
do.
Do.
do.

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2121
2127
2135
2132
O i 2139
H 2139
2143
2146
2148
2157
2160
2162
2163'
2164
2170
2174'
2179;
21831
2185 i
21871

Fielder Ridgway
Joseph Constant
The Sufferers Conn. Land Co.
John C. Carter
Thomas Hubbard
James Clarke
Alden G. Cashman
James Chambers
Edward L. Loraax
Thomas Sump ter
•Win. M. Lithgow
jbhn Smith
jliobert Purdy
SaLmuel Pri.ce;.^. c=
• Wiilikiii- Johnston
•Samuel Marsh-Y-:V.—.-,•.-,,-„
^ Benj aniin Harvey r^V; ?.,- -„-„-. -.' Samuel: $:'Ra&bum.,^-.^-.v
{Wiiiiaih Hy'Wppldridg.e ,. ,...r..-.-.
;Gad .Humphreys.........,.., - --^ -,- -

Captain
Lieutenant colonel.
Ensign
Captain
....do
Lieutenant.
Ensign .
Lieutenant
Lieutenant colonel.
.....do
Lieutenant artillery
Lieutenant
Ensign . . . .
Lieutenant.
Lieutenant ,

The^&regoi]ig:. balances "A^dll-be found on ^^:^
Maxch'^,''<18^9.^-;;••; •;;;;-;;;;';";;;;\ " y
The!fonpMng;b:alan^
and July:!,.181^^^^^
aiTcar^es, andriwhen collected AA^^^

137 40
224 90
932 12
109 67
540 82
699 83
36 00
471 88
200 00
50 00
65 25
1 00
150 00
200 00
42 00
118 75
50 00.
18 00
140 00
150 00

Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.

do,
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do..

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books of this office arising out of advances betA^'^een May, 1792, and

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the books of "the. Third, Auditor arising out of advances betAveen March 4,1809,'
1820, carried doAvn under the general head of
to the suxplus^fiind/in-the treasury, as foUoA^s:
w

Pages;

'^-'^ o'j^^'^i'"'- \['''NaxnQsy^[y^y^y . T " " ] '

^ '

.

/Rank^;-^,

_;;;•!

Amount;'
•V-

•: •

•

•.

• •

Remarks.

GC

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..
5 ; Jeremiah R. Munson
, . . . ..
:
^ . ' ^ ' • ^ ' ' - • 8 1 Daniel Connor... I>l'i^P.':'':
........'
1 0 ' James Campbell ............. --.,...
11 James McDonald
12 David McMiUan



Arrearages:
Major 27th infantry 1
; $17,585 00^ Balance May 8, 1822.
Lieutenant 28tH i n f a n t r y . . . . . . .1 \r'-''"40''--41 , Balance January 1, 1820.
245 09.:
Major 43d infantry,......_.._... J
. Do.
do. . .
Captain 14th infantr^ . . .
100 00 Balance March 31, 1821.
Balance January 1, 1820.
Liquten^nii.^^ -y^ iK{r^^:^ •4i;i>^--^^

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Statement of ftftZ^nces^^Gontinued.
Pages,

Names.

12 Benjamin Duncan
13 Wm. O. Butler
14 James H. Campbell...
14 Israel Smith
15 Randolph Quarles
17 Peter Berry
18 Mathew N. Sanbourn.21 E. B. Baskerville
22 Philip P. Price
22 James Gray
23 Andrew Greer
,
23 Leonard Ross
----...
24 Elias Beall . .
.....
24 Thomas Hyde
25 John Tyler
26 Daniel L. Scott
30 James McCloskey . . . .
34 Joseph H. Vanderslice.
35 Obadiah Crawford
36 Thomas C. Porter
36 Mosman Housten
„
36 Philip Cook
39 Harbaugh & Potter . . .
40 Charles West.'
41 William Walker
43 John C. Payne
44 James H. Audrain
46 Joseph J. Miles
46 Waters Clark
46 P a u i G . Hoit
47 John Bluker
49 E. M, Giles
Morgan A. Heard . . . . .
Digitized for(.0
FRASER


Rank.

Amount.

GO

to
Remarks.
Pi

Lieutenant 39th infantry
Captain 44th infantry
Captain 24th infantry
Lieutenant 30th
Lieutenant 39th infantry
^^-.|
Lieutenant colonel
Captain 40th infantry
Ensign
Lieutenant 39th infantry
. . . do
Lieutenant
Captain 40th infantry
Captain 43d infantry . do
Lieutenant 25th infantry
Quartermaster
A. D. quartermaster general
Lieutenant 22d
Lieutenant
....do
Major
Major Sth
Contractors
-Lieutenant 27th
Captain 39th
A. D. Q. M. general
Captain
Captain 44th
Major 44th
Ensign
.c,
.'.
D. Q. M. general
Lieutenant and Q. M
Ensign

$10 00
20 00
60 00
02
4 00
54 08
23 66
421 00
409 74
188 00
778 00
49 82
66 35
248 95
85 00
239 01
5,054 55
220 79
195 00
115 00
3,303 00
133 24
7 38
192 00
' 298 34
2,219 77
4,495 21
98 00
379 00
32 36
2,721 35
236 40
56 98

Balance) January 1, 1820.
do.
Do.
Balance> April 3, 1826.
Balances January 1, 1820.
do.
Do.
Balance> February 9, 1828.
Balance\ February 1, 1820.
Balancei November 24, 1820.
do.
Do.
Balance> January 1, 1820.
Balance\ January 18, 1820.
Balance\ January 1, 1820.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
Balance> August 19, 1822.
Balance> April 12, 1824.
Balance) January 1, 1820.
do.
Do.
do.
Do.
Balancei February 23, 1820.
5
January
1,1820.
Balance
do.
Do.
Balances March 15, 1821.
Balance> January 1, 1820.
Balance> August 1, 1820.
Balance\ January 1, 1820.
do.
Do.
do.
Do.
BalanceJ January 16, 1821.
5
January
1, 1820.
Balance
do.
Do,

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51
51
52
53
55
55
56
58
58
59
59
60
62
62
63
64
66
67
68
70
72
7475
76
76
77
78
79
80
80
82
85
86
89
90
91
92
92
93
93
95

Rodolphus Simons . . .
R., M. Malcolm . . . . . .
Edward Olmstead . . .
Joseph Kenny
George Dunham
George Scammon......
Eleazer D. Wood
Charles Duvant..
Jacint Laval
Samuel T. Dyson
Robert H. Craig
Samuel G. Hopkins ..
David Vanderhaden. .
Patrick F o r d - . , . . . - ^ .
Amasa J. Brown . . . . .
Simeon Hathew^ay . . .
Samuel Brady
Joseph C. Adams . i . .
George Ke,ese
,..
George Armistead
John Bliss
William H. Newman .
Joseph Gleason
Buford Scruggs
.
David Riddle . . . . . . .
James H. Dearing . . .
William Alexaiider...
John A. Graham
John Simple
James McMahon
,
Wade H a m p t o n . . . ; .
Charles B. Hopkins...
Thomas L. Butler ; . .
Benjamin P o l a n d . . . .
Rufus K. Lane
William Laprade. — ,
William C. Wayne...
Samuel Coleman .
John Armstrong
Joseph Woodruff.....
John Kennedy.
.




Lieutenant 23d
..«--.
Major 13th;
Lieutenant 6 t h . . . . . . . . . . '
Captain 25th
Ensign 33d
,
Lieutenant
...-.
Colonel
Lieutenant 40th infantry ,
Lieutenant colonelCaptain......
.,
Lieutenant 2d dragoons...
Captain.
Lieutenant
.....
....do
Captain SOth
Ensign
Captain 34th . . . .
Lieutenant 6th...
Colonel . . - - . . ' . . .
A. D. Q. M. G . .
Lieutenant
Captain...,
Lieutenant 7th...
Major
Lieutenant.
Captain
:
Lieutenant . _ . . .
....do
Captain...
,
Major general . . ,
Lieutenant
Captain
Captain 34th ....
Lieutenant 33d .
Lieutenant Sth ..
....do...........
Lieutenant 19th
Late R. R......
Captain
....do

50 56

2,714 32
471 65
389 34
151 65
,35 61
80 00
143^68
108 41
442 13
386 29
813 13
182 00
131 10
82 74
395 52
12 00
183 98
565 07
133 82
50 00
687 '24
714 35
287 24
1,096 00
294 77
845 72
300 00
390 00
57 42
719 79
631 80
178 16
120 00
.42 16
218 44
1,300 00
304 30
. 1 84
250 26
261 13

Do,
do.
Balance April 22, 1824.
Balance January 1, 1820
Do.
do
Do.
.
doi
Do.
do.
Do.
do. ^
Do
do.
Balance February 23, 1823.
Balance July 10, 1820.
Balance November 21, 1825.
Balance July 28, 1823.
Balance January 1, 1820.
Do.
do.
Balance February 26,' 1828.
Balance September 20, 1824.
Balance January 1, 1820.
Balance August I I , 1823.
Balance August 12, 1820.
Balance November 4, 1831.
Balance January 1, 1820.
Do.
do.
Balance April 6, 1822.
Balance January 1, 1820.
Balance June 14, 1826.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance December 21, 1820.
Balance January 1, 1820.
Balance Decerriber 4, 1820.
Balance July 30, 1861.
Balance December 1, 1820.
Balance January 1, 1820.
Balance June 19, 1824.
Balance January 1, 1820.
Balance March 10, 1821.
Balance October 5, 1824.
Balance January 1, 1820.
Balance May 10, 1828.
Balance January 1, 1820.

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Statement of balances—Continued.
Names.

95 Thornas Berry
95 Cornelius N. Lewis..'
96 James P. Hiilse
96 Robert Brackinridge.
96 Benjamin Strother . . .
97 Benjamin Desher
,
98 William Scott
99 William Chilton . . . .
101 Moses I. Chase
101 E. B. Morse
102 James S. Wade
102 John Peebles .'
104 John Chapman
'.
105 John Bay lev
106 E. B. Billings
106 Thomas Bornford
108 Lawrence Mawning .
109 George T. Ross . . . . .
109 Samuel Brown . . .
112 AVillis N. Boyan . . . :
112 Daniel G.' B r o w n . . . .
113 Patterson B. Clark . .
114 Thomas Griffith
115 Edmiind Hall
l l 5 J. E. London
115 Asa Morgan . . . .
116 Johnston McGowan .
116 Jtimes Monday
117 M. Sturges
118 B. W. S and e r s . . . . . .
118 John Wyatt
119 George Hamilton....
120 John A. Watson . . . .



Rank.

Lieutenant
.....do
Ensign
Captain
Lieuteiiant
Captain
Lieutenant
....do
....do...
,
Captain
Lieutenant
Lieutenant 18th
Lieutenant 6t.h
Lieutenant colonel
Lieutenant 44th infantry .
Lieutenant 7th
Major
Colonel 44th ..^
Major
Ensign - - . . .
Ensign 28t.h.
Ensign
Lieutenant 28th
Ensign
Lieutenant 28th
Captain
---.do
Lieutenant
.
Lieutenant 24th
Captain 17th
.Lieutenant 28th
Lieutenant 41st
A. Q. M. General

Amount.

$362
1,427
156
1,700
1,150
135
186
126
359
3,537
84
49
144
42
575
33
573
10,128
9,889
41
861
698
2,217
280
1,300
234
3, 074
279
1,583
1,724
250
36
301

oo
Remarks.

Arrearages:
94 Balance January 1, 1820. .
IDO.
do.
25
80
Do.
do.
00
Do.
do.
Do.
do.
00
Do.
do.
98
25 Balance Febmary 23, 1822.
00 Balance January 1, 1820.
Do,
do.
46
26 Balance January 1, 1820.
00 Balance May 6, 1823.
14 Balance January 1, 1820.
00
Do.
do.
Do.
do.
00
Do.
do.
77
Do.
do.
31
10 Balance May 27, 1823.
77 Balance January 1, 1820..
76 Balance September 30, 1822.
77 Balance May 19, 1820.
79 Balance May 21, 1822.
00 Balance January 1, 1820.
42
Do.
do.
Do.
do.
00
00
Do.
do.
Do.
do.
65
00 Balance April 7, 1825.
75 Balance January 1, 1820.
63 Balance November 24, 18.21.
28 Balance October 13, 1822.
00 Balance January 1, 1820.
Do.
do.
00
94 Balance .January 5J 1821.

hj
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120
125
127
127
128
129
130
131
131
131
132
134
134
135
136
136
136
137
138
141
142
143
143
147
147
147
148
148
149
151
155
156
157
157
158
158
159
162
163
164
165

T.V. Gray
George W. Wight
John D arrington
P. Wheelock
D. T. M c R a e - . :
Mathew Chapman . . .
Luther Scott
William Smith
William Taylor
E. D. Dick
- Samuel W. Smith
Samuel M. Dewey
Thomas B. Guy
...
John Street
Timothy Dix
John B. Sparks . . . . . .
Peter Rich
James W. Lent, jr . . .
Abraham Allison
George Reab
Lewis Dent
George Read
William Jones
Robert Y. Marye
Joseph Oliver
William H. Fairchild .
Robert B. Stark
T. Reynolds
James Harris
Daniel Holden
Thomas Post
Philip White
Samuel Grantland
Enoch Manning
Joseph McComb
E.T.Hall
James Wiley
George Maxwell.
Abner H. Hicks
William G, Green - . . .
Joseph Irby
.




D. Q. M. General
Lieutenant
Colonel 4th infantry
Lieutenant 4th jnfantry..
Ensign 3d infantry
Lieutenant
....do...
Lieutenant 18th
Captain
Lieutenant 18th
....do
Captain
Lieutenant
Lieutenant 18th
Major
Lieutenant 14th
...do
Lieutenant
.-.-do
Xiieutenfint 13th
Paymaster :
Lieutenant 16th
Captain
Lieutenant
Lieutenant 43d
.
....do
Lieutenant
...-do
Lieutenant 40th
-.. ..
Captain 45th
Captain 12th :
..
.
Captain
Lieutenant 12th . . . . . . . :
Lieutenant 40th
Lieutenant
Paymaster
Lieutenant 23d infantry
Ensign 41st infantry
Lieutenant
Captain 4th
Lieutenant* 43d

100
3,706
132
4
888
218
926
2,194
200
1,830
1,210
463
4
291
2,036
375
635
121
95
2
1,184
243
475
231
392
320
20
404
10
16
1,870
427
300
432
52
1,006
91
175
220
1,442
79

00
85
82
00
00
80
76
00
00
58
00
72
00
95
33
59
50
96
00
25
41
16
32
96
91
83
00
50
60
00
00
10
00
71
50
67
66
00
00
61
40

Balance December 15, 1821.
Balance January 1, 1820:
Balance December 24, 1825.
Balance January 1, 1820.
Do.
do
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance January 6, 1820.' y
Balance March 21, 1821.
Do.
do.
Balance January 1, 1820.
Balance March 6, 1827.
Balance January 1, 1820.
Do.
do.
Balance February 28, 1821.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Balance February 3, 1820.
Balance January 1, 1820.
Balance June 8, 1820.
Balance January 1, 1820.'
Do.
do.
Balance November 3, 1820.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Balance August 20, 1820.
Balance Jauuary 1, 1820.
do.
Do.
Balance July 18, 1826..
Balance November 25, 1822.'
Balance June 8, 1820.

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Statement of balances—Continued.
Names.

165 John Mitchell
166 Oliver Vance
167 Royal D. Simons
169 Daniel Gushing
170 James F . McElroy...
174 George Keyser
174 Fred. W.Hoffman...
175 George W. Porter
175 William H. Addison .
176 Isaac Aldridge
. 177 William Welch
178 Duncan McArthur...
179 Reuben G. Beasley ..
181 Martin L . S e l d o n . . . .
181 Elisha Smith
181 Thomas F. Hargis...
186 James Piatt
186 Robert C. Jennings..
186 James Gibson
187 Dominick Cornyn . . .
187 Armstrong Irvine . . .
188 William Nicholas . . .
188 Jacob Swoyer
,
189 " James McKenney . . .
189 Thomas Tindley....
189 John Arrison
190 Hector Burnes
190 Benj.S. Ogden
191 Samuel Ladd ,
192 D. Mcllvain
192 John Larkin
193 Francis B. Murdock.
194 Joseph Henderson...



Rank.

Lieutenant
Lieutenant 27 th
,
Lieutenant 3 4 t h . . . . . .
Captain
Captain 16th
,
Major
Lieutenant 28th
,
Lieutenant 38th
,
Ensign 38th
Captain 38th
,
Lieutenant 43d
,
Brigadier general
Agent
Lieutenant 30th
....do
,
Lieutenant 32d
.. i
Lieutenant 15th
,
Deputy commissary .\
Captain 12th
Lieutenant 22d
Captain 42d...
,
Captain
Lieutenant 5th
Lieutenant 22d
Lieutenant 16th
Captain 22d
Ensign
,
Captain
Ensign 16th
Lieutenant 32d
Lieutenant 22d
Lieutenant
'....,
Captain 22d

Amount.

oo
Remarks.

Arrearages:
$93 50 Balance August 19, 1822.
298 14 Balance January 1, 1820.
.709 00
Do.
do.
2,397 39 Balance July 20, 1835.
304 52 Balance July 18, 1820.
10,472 65 Balance January 1, 1820.
30 00
Do.
do.
53 18
Do.
do.
426 63
Do.
do.
3,122 42
Do.
do.
74 10
Do.
do.
738 00 Balance November 23, 1822.
3, 428 86 Balance January 1, 1820.
344 41
Do,
do.
96 13
Do.
do.
751 15
Do.
do.
1,256 87 Balance June 18, 1821.
89,635 80 Balance February 9, 1821.
152 06 Balance January 1, 1820.
2,730 00
Do.
do.
1,130 20 Balance October 15, 1825.
3,155 38 Balance July 8, 1824.
454 20 Balance January 1, 1820.
57 50
Do.
do.
Do.
do.
•300 00
571 75 Balance March 1, 1824.
163 65 Balance January 1, 1820.
Do.
do.
4,716 00
610 58 Balance May 9, 1822.
69 80 Balance April 2, 1821.
1,994 68 Balance May 9, 1822.
1,235 07 Bala,nce April 22, 1820.
1,454 70 Balance January 1, 1820.

Pi
-H
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Pi
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194
195
195
196
196
196
197
197
1-98
200
200
201:
202
202
203
203
204
205
206
;207
209
209
210
210
211
213
214
215
215
216
218218
219
219
220
220
221
222
223
224
225

Robert R. H a l l . - . . . i . .
Benj. Branch . . . . . . . . .
E.L.Whitlock........
T.Horrell . . . . . . . . . . . .
John Rahm
Elias Smurr
Martin .Fishback
Robert Mears
George Red
Francis Le B a r r o n . . . . .
Elisha H a l l . . . . .
..
Thomas I. Robeson...John B. Troax
Fielder Ridgeway . .
David S c o t t . . . . . . . . - - .
Jacob Myers
-Parker Greenough
Hugh W. Doneale
Aaron Mclntire
R.C. Smyth . . . . . ; . , . .
M. Hughes
.
Aiigiis McDonald . . . . .
James Charlton.
' James Craig
Samuel Legate
William C. B i r d . . . . . . .
James H. B o y l e . . . . . . Abraham Hawkins
Charles Smith . .
..
Frederick L. Amelung .
James D o r m a n . . . . . . . .
James Wells
Henry J. Blake . . . . . . .
Josiah Shields . . . . . . . .
Joseph Bucklin
William K i n g . . . . .
James T. B. Romayne.
S.L.Tracy . . . . . . . . . . .
Mathew D. Danvers . . .
Asa B. Sizer
Isaac B. Barbour
..




Lieutenant 22d. Captain.........
Major 15th'..'....
Lieutenant 16th .
do.
Lieutenant 4th R . . . . . . .
Lieutenant 5th
Ensign 5th.
-..
Lieutenant 5th . . . . — . .
Lieutenant, (apothecary general)
Captain 45th
Major.
Ensign 33d
.........
Captain.................
—do...
:../:"-;.
Lieutenant 13th . . . . . . . .
Lieutenant 4 t h . . - - . . . - . .
Captain 36th
Ensign23d.............
Agent and lieutenant....
Lieutenant 12th..
.. .
....do...
Captain 12th . . . . . . .
Lieutenant.21st.. - . .
Lieutenant ...
.-.
Lieutenant
Captain artillery....
Captain 4th infantry.
.Lieutenant 44th . . . .
Captain 1st
Major
.
...
Lieutenant l l t h
..
....do..............
Ensign 11th . . . . . . . . . .
Captain 9th
Lieutenant of artillery .
Captain......
Lieutenant
Captain 29th
J...
Major 29th
Captain 9th -- — ..-,--

246
100
16
893
89
231
2,014

71
00
00
79
59
51
00

1,700 00

500 00
300 00
183 86
6, .564 50
1,583 32
2,416 80
345 73
1,002 00
126 06
683 ,50
653 33
2,562 30
735 00
1,923 38
1,638 45
209 66
1,731 93
.349 83
100 00
63 95
411 31
337 31
. 90 74
186 41
1,140 00
1,081 00
1,167 00
41 04
523 00
36 00
5,437 03
123 14
213 98

Do. do.
Do. :
do.
Do,
do.
Do,
do.
Do, .
do,
' ^
Do.
do.
Balance September 29, 1820.
Balance January 1,1820.
Do.
do.
Balance November 25, 1825.
Balance January 1, 1820.
Balance October 24, 1823.
Balance January 1, 1820.
Do,
do.
Balance May 15, 1820.
Balance September 28, 1824,
Balance January 1, 1820,
Do.
do.
Balance December 14, 1821.
Ba;lance January 12, 1820.
Balance March 23, 1820.
Balance January 1, 1820.
Balance April 15, 1822.
Balance January 1, 1820.
Balance June 28, 1821.
/Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Balance June 21, 1826.
Balance October 30, 1828,
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
^
do. ^
Balance January 6, 1820.
Balance January 7,1823
Balance January 1, 1820.

Pi
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Statement of balances—Continued.

oo
00..

Pages.

Names.

226 F.Y. Waterman...
226 A. P. Spencer'..........
229 Charles Page
229 John Kenney
230 Andrew L. Madison
231 Nathaniel Stanley
232 Nicholas Robinson..
232 George McLaughlin . . .
233 John Watkins
233 Daniel M. Darrow
..
234 James M. Stewart
.
235 Lewis G. A. Armistead.
236 JohnHat'^h
237 John J. Fontaine
:
239 Francis Woodward
240 Alexander Hamilton.„.
242 James W. Sproat
242 Thomas Mahon
246 Henry Garrett
247 Francis Bealmear . . . . .
248 John McCarty
248 Moses Clough
249 Supply B. Gookin
250 Nathaniel Webster
251 Isaac Carter
251 William Stephens
252 George B. Shelden
253 Abraham Schuyler
256 William L. Foster
258 Robert Goode
259 Charles Fuller
.".'.'.'
259 Robert Steuart
261 White Youngs
.




Rank.

Captain 29th
Captain 29th
Captain 12th
Lieutenant 12th
Captain 12th
Captain 45th
Lieutenant 14th
...
Lieutenant 20th
Lieutenant 18th
Lieutenant 27th
Lieutenant 22d
Captain R. R
Lieutenant 31st
Lieutenant 2d artillery..
Lieutenant 24th
Ensign 24th
Ensign 16th
do
Captain 43d
Acting p a y m a s t e r . . . . . .
Lieutenant 23d
'
Lieutenant 34th
....do
Ensign 33d
Captain 34th
Lieutenant 34th
Lieutenant 4th rifle
....do
Captain 9th
Lieut, corps of artillery.
Captain 4th
Late lieut. 2d artillery..
Major 1 5 t h . . . .

Amount.

$51 59
5,768 80
1,209 36
60 04
624 00
38 00
193 75
83 30
9 75
142 00
159.50
19 63
290 47
55 00
1,876 00
300 00
149 73
950.16
371 16
11 48
343 89
978 24
274 70
505 66
1,193 24
369 00
1,708 00
361 44
40 00
1,206 50
8 00
49 92
245 03

Remarks.

AiTearages:
Balance January 1, 1820.
Do.
do.
Do.
do.

Do.
do
Balance April 11, 1821.
Balance January 1, 1820.
Do.
do.
Balance November 5, 1822.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance December 4, 1821.'
Balance March 31, 1821.
Balance January 1, 1820.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
Balance August 26, 1824.
Balance January 1,1820.
Do.
do.
Balance April 30, 1822.

i
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262
263
265
268
269
273
274
277
281
282
288
288
288
294
295
296
297
297'
299
300
301.
303
307
309
312
313
313
314
314
314
315
315
316
316
318
320
324
325
325
326
326

Zebulon M. Pike
Elijah Haynie
Samuel Vail
,..John Archer
Washington Lee
Nehemiah Gregory..
John Pendleton
Daniel George
Daniel C. Bryant
Elihu E m m o n s . . . . . .
William G.Mills
John Mather
Marshall Baker
Samuel B. Romayne.
John Machesney
Stephen Bean
Caleb H. Holders....
Florant Meline
John Gates, .Ir
Jonathan Beall
Jesse Barlow
Samuel B. Hickcox..
R.W.Scott
Rodolphus R. Childs.
Terah Jones
J.Wilcocks
Samuel Weston
Daniel Adams
Charles G. Boerstler..
J . L . Dubois
Benjamin Forsyth
David Fleming
Charles Steuart
Charles Smith
,
Isaiah H. Marshall...
John R. Guy
Joshua AVildey
Samuel R.Hill
Richard Philips
John Jones
Ezra Post




Brigadier gener3,l
Lieutenant 24th
Captain 7th
,
Lieutenant and paymaster..
Deputy paymaster
Major 27t.h
Lieutenant 3d rifles
. ..
Lieutenant 45th
,
Captain 31 st
Lieutenant 31st
,
Late lieutenant 14th
Lieutenant 2d infantry
Lieutenant 45th infantry.,.
Late 41st infantry
,
Captain 16th
,
Captain 33d
,
Late lieutenant 17th
Late lieutenant 15th.
...
Paymaster artillery
,
Ass't deputy paymaster
Lieutenant 29th
Lieutenant 7th, late 35th.
Lieutenant 30th
Lieutenant
Major
Paymaster volunteers
Lieutenant colonel 14th,
Ensign Oth
Captain R. Reg
Captain-3d artillery
Lieutenant 15th
Capt. 2d light dragoons
,...
Lieut. Pennsylvania volunteers.
Lieutenant
„
Captain 23d
Ensign 23d
'.
....do....
....do
Captain
".

1,491
296
1,368
2;032
136
427
15
39
334
216
298
2,275
4
32
688
297
1,747
1.939
62
5,875
200
448
805
407
2,245
2,580
2,312
98
4.940
301
2,250
1,858
3,992
640
233
464
346
160
300
90

.34
50
00
74
18
32
85
04
26
02
33
00
00
00
74
16
09
88
00
43
00
00
00
41
92
20
20
19
18
00
62
00
00
70
00
76
^6
25
00
00
75

Balance May 7, 1823.
Balance January 1, 1820.
Balance May 6, 1823,
Balance April 27, 1820.
Balance October 25, 1823.
Balance February 20, 1822.
Balance May 2, 1826.
Balance January 1, 1820,
Do.
do.
Do.
do.
Do.
do.
Balance May 9, 1822.
Balance January 1, 1820.
Do.
do.
Balance May 17, 1820.
Balance January 1, 1820.
Balance October 1, 1821.
Balance January 18, 1821,
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance January 10, 1822.
Balance January 1, 1820.
Do.
do.
Balance July 12, 1820.
Balance June 28, 1821.
Balance January 1, 1820.
Balance January 3, 1821.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Balance October 29, 1828.
Balance January 1,1820.
Do.
do.
Balance August 27, 18.22.
Balance September 6, 1823.
Balance January 1^ 1820,

Pi

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Statement of balances—Continued.
Names.

328 Caleb G.Forbes
331 Cornelius R. F r e n c h . . .
333 R.N.Yates
338 John Hollingshead
339 Peter Rivery
339 Henry Northup
342 Enoch Cooper
343 Smith Newcomb
343 Augustus F. Conant...
343 Henry Van Antwerp...
344 John Wynkoop
344 Thomas Turner
345 N.H.Moore-345 Francis Smith
355 Bailey Buckner
355 George Bryan
355 J. M. Burnside
356 Josiah S. Carty
356 Francis D. Cummings.
357 Jacob F e t t e r . . - .
358 A. Mcllhenny
358 I P.McDonag
358 Henry Meyer
.359 Edward Ross
359 John Sisk
360 Joseph Stable
361 Larkin T. Baldwin
361 John Armstrong
362 Edward While
362 Elliott Clafflin...
363 Aaron Lewis
366 Charles Kavanaugh
I John C. S y m m e s . . . . . .
Digitized for369
FRASER


Rank.

Amount.

CT)

O
Remarks.

Pi
Lieutenant 24th
Doctor
Lieutenant 4th rifle .
Late Lt. dragoons -.
Captain
Lieutenant llth reg
Ensign 29th
Lieutenant
....do
Ensign 34th
..-.do
Captain
Ensign 2d rifle
.-..do
Lieutenant
Lieutenant 16th infantry
Lieutenant 42d
Captain 16th
Lieutenant 22d infantry..
Captain 5th
Lieutenant artillery
Ensign
Captain Lt. dragoons....
Ensign 6th
Ensign 22d
Ensign 43d
:..
Lieutenant 22d
'. . . .
Lieutenant...:
Ensign 9th
Lieutenant 9th
Lieutenant 1st. infantry.

$1,126
65
122
241
172
647
252
769
130
829
.76

06
00
28
35
90
61
00
93
06
78
00

124 00

30,098
268
85
2,500
1,400
300
172
152
1,369
504
2,812
1,100
2,910
158
23
20
747
626
251
3,918
551

00
00
57
00
00
00
00
73
10
00
00
00
00
00
05
00
00
07
02
42
58

Arrearages:
Balance January I,,1820.
Do.
do.
Do.
do.
Do.
do.
Do.
. do.
Balance October 18, 1824.
Balance January 1, 1820.
Balance September 25, 1824.
Balance June 8, 1820.
Balance January 1, 1820.
Balance January 6,. 1820.
Balance April 28, 1820.
Balance January 1, 1820.
• Do.
do.
Balance April 12, 1834.
Balance September 4, 1821.
Balance September 1, 1821.
Balance June 14, 1822.
Balance March 24, 1820.
Balance December 20, 1824.
Balance April 20,1822.
Balance January 1, 1820.
Balance August 28, 1821.
Balance September 15, 1821.
Balance January 18, 1820.
Balance February 16, 1820,
Balance January 1, 18.20.
Do.
' do.
Balance May 23, 1822. .
Balance September 19, 1821.
Balance January 1, 1820.
Balance May 6, 1822. •
Balance January 1, 1820.

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369
372
373
376
377
377
378
378
381
385
385
386
387
388
389
389
390
390
391
391
392
397
399
399
400
403
404
405
407
408
411
412
413
413
414
414
415
415
415
416
422

Thomas H . Richardson.

JohnG. Bull...
Robert B. Colvin
,
Robert Gray
James Smith
^...
Henry Hendrix
William O.Allen
^.
J. E. A. Masters
William F . Hobart
Thomas Bodley
Thomas S. Wingate
Francis Thompson
Benjamin Wright
Ehzha Fields
Alexander F . F . B i l l . . .
John Jameson
Henry Philips
Henry Philips
Abel Farwell
Phineas Williams
Noadiah Kibb
Philip D. Spencer
Josephus B. Stewart
Thomas M. Powers
Stephen F . Donaldson..
Robert Purdy
G. D. Y o u n g . . . .
•
Robert S. Gardiner
Farquhar McRea
John Maul
John Farrant
William McDonald
Robert Lamar
William McQueen
Thomas C. Lovett
Samuel Haring
,
Moses C. Cantine
John Murphy
.,
William Burrill
,
Thomas W. Denton
A. L. Langham
,




Lieutenant 7th
.•
Acting paymaster
Paymaster
Major
...
Lieutenant 30th
Ensign 30th
Captain 35th
Captain Oth
Lieutenant light artillery
Quartermaster Gen. Ky. militia
Quartermaster Ky. militia
La;te paymaster 43d Md. militia
Captain 39th
Captain 40th
Lieutenant 25th
Indian agent
Late deputy paymaster
Late lieutenant
Lieutenant l l t h
Captain
Lieutenant 31st
Late ass't deputy paym'r gen'l.
Lieutenant and paymaster
Paymaster 16th infantry
Paymaster 14th infantry^.
Colonel 4th infantry
Lieutenant colonel 29th
-..
Paymaster 13th
Paymaster 10th infantry
Lieutenant and quartermaster ..
Lieutenant.Major artillery
Lieutenant Sth
Captain Sth
Ensign Sth.
^...
Captain 13th
Lieutenant 13th
Ensign 13th
Lieutenant 13th
....do

Captain 19th infantry

•

1,526
21
12
1
340
426
246
650
5,001
22,247
135
23
555
539
3,328
100
11, 4.59
389
255
1,245
491
24,658
17,813
• 2,984
16,442
60
. 2,000
3,581
542
87
640
792
421
239
162
6,521
1,846
821
814
100
2,775

00
94
00
00
00
94
91
00
00
59
75
78
64
85
24
00
54
65
91
00
94
31
52
59
87
00
00
42
11
42
00
76
44
88
56
29
00
00
59
00
35

Balance January 1,1820.
Balance February 2, 1822.
Balance January 1, 1820. »
Balance March 10, 1823.
Balance January 1,1820.
Do.
do.
Balance March 12, 1823.
Balance November 26, 1821.
Balance November 27, 1826.
Balance May 17, 1821.
Balance November 10, 1823.
Balance January 1,1820.
Do.
do.
Do.
do.
Balance May 30, 1828.
Balance July 23, 1824.
Balance December 27, 1822.
Balance October 22, 1822.
Balance March 29, 1821.
Balance January 1, 1820.
Do.
do.
Do.
'
do.
Balance March 7, 1822.
Balance August 1, 1820.
Balance July 18, 1820.
Balance January 1, 1820.
Balance December 19, 1821.
Balance April 27, 1820.
Balance June 14, 1822.
Balance January 1, 1820.
Balance May 6, 1823.
Balance February 7, 1823. •
Balance January 1, 1820.
Balance November 20, 1824.
Balance March 10, 1821.^
Balance August 25, 1820.
Balance January 1, 1820.
Do.
do.
Balance August 26, 1824.
Balance January 1, 1820.
Balance January 23, 18.55.

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Statement of balances—Continued.
Names.

424 William C. C. Clairborne.
427 Aaron Sutphur
427- John Knapp
428 Francis Walters
428 Charles W. Lee
.:..
428 George Echfeldt
429 Charles Smith, jr
-...
429 William Shannon
430 Benjamin Brearly
430 JohnDavis
430 J a m e s L a n e . . .
431 John P. Bartlett
431 John M. Connelly
431 William De Peyster
432 Daniel Smalley
432 Benjamin S. Rue..
434 John G. Bostick
434 M.A.Roberts
435 Beverly Martin
435 Thomas B. Randolph
436 Thomas Sangster
438 Charles R. Rose
438 Theodorick B. Rice
439 Lewis M. Ayer
440 John Fendall
442 Abraham C. Ashton
..
443 Jonathan Carleton
443 Augustus Belknap
444 George C. Allen
......
444 Augustus Dqusset...,
445 Joseph P. Prince
446 WiUiam Christy.....
447
Arthur P. Hayne



Rank.

Amount.

CO

to
Remarks.
Pi

Governor
Captain 15th
Lieutenant 15th
....do
:
.--.do..
Lieutenant 16th
...-do..
Lieutenant
Lieutenant 3d artillery
Captain
-.
LieutenantLieutenant 3d artillery
Captain 3d artillery
Lieutenant
..-.do
Lieutenant 24th
Lieutenant Sth
....do
..--do
Lieutenant light artillery
Captain 4th infantry
Lieutenant 35th
Lieutenant 7th
Lieutenant 24th . . . Late heutenant 5th
Paymaster 1st reg. N. Y. militiaPaymaster 1st reg. Ohio militia.
Paymaster New York militia . . .
Late lieutenant 7th infantry
Ensign Sth
Captain artillery
Assistant dep. quarterm'r gen..
Inspector general.

$5,000 00
2, 540 24
1,968 00
500 .00
243 33
590 00
150 00
1,093 00
1,872 00
208 50
150 00
1,121 92
514 55
249 52
449 57
• 58 92
362 21
8 00
706 24
150 00
4,916 60
25 75
90 75
58 19
218 24
158 51
51,127 88
425 27
186 95
690 20
7,526 33
60 96
130 00

Arrearages:
Balance May 6, 1823.
Balance November 26,1821.
Balance November 12, 1821.'
Balance January 1, 1820.
Do.
do.
Balance May 30, 1822.
Balance January 1, 1820.
Balance May 16, 1821.
Balance July 16, 1824.
Balance October 13, 1821.
Balance January 1, 1820.
Do.
do.
Balance April 8, 1820.
Balance April 13, 1836.
Balance May 19, 1820. .
Balance January 1, 1820,
Balance February 4,1823.
Balance April 16, 1821.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance September 11, 1827,
Balance January 1, 1820.
Balance June 14, 1822.
Balance March 10, 1821.
Balance June'8, 1820.
Balance January 1, 1820.
Do.
do.

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448
449
450
451
452
452
453
453.
454
454
454
455
456
459
459
460
463
464
464
465
465
465
466
466
467
468
469
469
469
470
471
471
472
472
472
473
473
474
474
475
475

Joseph Duncan
Daniel Gregg
Robert Fenner
William Edmonston ... H. H . Hickman

William H. Shang
William .Featherston
Jonathan Rees
Arthur Fox
John Swearingen
Andrew Gilmore
Allison C. Looker
James Crutcher
.A:lex. Gray
William H. Puthuff-...
F r e d e r i c k s . Lissenhoff.
John Flanagan
Bartholomew Labuzan..
Simon Brown
Joseph Atherton
Samuel E. Albro . . . . . . .
A.W.Brown
1.....
Isaac Briggs
John Farwell
S.M. P e r k i n s . . . .
Salmon Clark
Asa Peabody
Phelps Smith
,
Levi Cox
Ebenezer W. Bohonon..
William Baird
Robert Smith
C. A. Sparks
William Keller
Thomas Evans
Thomas M. Church
,
Jacob Whistler
,,
David T. Hopkins
Charles E. T o b y . . . . . . . . .
Charles Proctor
Charles Peters




Lieutenant 17th
Late captain 45th
Captain
-.
Late lieutenant 43d
-..
Captain 17th
Ensign .17th
do..
Lieutenant 17th
Lieutenant 10th
Lieutenant 2d rifles
Ensign rifle regiment
do
Paymaster 3d reg. Ky. militia.
Captain 24th infantry
-.
Ca.ptain
-.
Paymaster Georgia militia
Paymaster Pennsylvania vols.
Lieutenant 37th
Lieutenant 31st.
Ensign 31st
Lieutenant 31st.
Ensign 3 l s t . . . . .
Lieutenant 31stEnsign 31st
Captain 30th
Lieutenant 30th ,
Ensign 31st
Captain 19th infantry
Lieutenant 19th
Lieutenant 3d rifles - .
.....do.
Ensign 16th
Late lieutenant 16th .,
Ensign 16th
,
Lieutenant 21st
Captain 21st
...-do
Lieutenant 44th
,

'

239
8
482
51
1,799

09
00
57
50
82

Balance March 28, 1825.
Balance January 1, 1820.
Do.
do.
Balance February 21, 1824.
Balance January 1, 1820.
1,870 00
Do.
do.
1,083 03
Do.
do.
1,880 00 Balance March 21, 1822.
233 84 Balance September 4, 1820.
318 00 Balance January 1, 1820.
303 13
Do.
do.
449 43
Do.
do.
5 00 Balance February 24, 1820.
1,923 50 Balance June 27, 1822.
6,936 36 Balance January 4, 1822.
7,448 60 Balance July 18, 1826.
88 42 Balance April 24, 1822.
5,257 14 Balance June 14, 1823.
169 93 Balance January 1, 1820.
201 40 Balance September 5, 1822.
530 00 Balance Jauuary I, 1820.
84 65 Balance March 13, 1821.
54 39 Balance January 1, 1820.
510 00 Balance September 7, 1821.
580 00 Balance January 1, lB20.
1,075 00 Balance September 20, 1821.
130 00 Balance January 1, 1820.
366 00
Do.
do.
341 25 Balance October 5, 1820.'
400 00 Balance January 9, 1821.
13 00 Balance May 17, 1820.
500 00 Balance August 8, 1826.
40 00 Balance January 1, 1820.
Do.
30 00
do.
64 05 Balance August 1, 1820.
139 41 Balance January 1,1820.
659 99 Balance January 7, 1823.
300 00 Balance August 3, 1822.
- 450 00 Balance September 15, 1821.
561 02 Balance June 17, 1824.
818' 50 Balance January 1, 1820.

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Statement of balances—Continued.
Pages.

Names.

477 Robert C. R e s p a s s . . . . . . . . . . . . . . . . . . . . . . . . .
478 Alexander J Williams
...
.
478 .Tames T a v l o r . . . . . . . . . .
478 Simeon Robinson . . . . . . . . . . . . . . . . . . . . . . .
John
L.Thompson
.
.
.
.....
479
...................
480 Alexander Hamilton.
480 Richard Doane
482 Joseph L. Barton
..
482 Jacob Dickerson
483 John L. Hoppock
484 M. 0 . Bloomfield
...............
484 W^illiam Lancaster . . - 485 William Ward
485 William F . Pendleton
486 M. M. Claiborne
488 William B. Jacksori
i
489 Thomas W. Farrar
.
492 Wilson P. Greenup
493 German S e n t e r . . . . .
494 D. Neilson
494 A. McFarland
495 W^illiam J o h n s o n . . . . . .
495 Benjamin T. Robb
495 Charles Newkirk
497 George McChain
497 Lewis Norris
498 William Henry
498 Lodowick Morgan
499 Berijamin Price
499 John Winters
499 Gabriel H. Browne
William Brown
500

500 Timothy Burr.


Rank.

Amount.

CT)

Remarks.
Pi

Paymaster 1 Oth reg. dtd. Ky.ma.
Captain.. . . . . . . . . . . . . . .
Captain 30th
Lieutenant 30th .
..--.
Late lieutenant 43d ..-•
Late captain 41 st
--.....
Late captain 4 5 t h . . . . . . . . : . . . .
Captain 15th
Ensign 15th
Captain .
:
Lieutenant.
Lieutenant 1 Oth
do
i
Ensign 20th
Ensign 12th
Lieutenant 1st
Captain 10th
Late lieutenant 28th
Surgeon's mate 3d artillery . . . .
Apothecary general .
Lieutenant 2d dragoons
Cornet
Lieutenant artillery
do
Lieutenant 25th.. .
Ensign Oth
Lieutenant 3d artillery
Captain rifles
Ensign
Lieutenant...
W^agon master.... .
......
Captain

Arrearages:
$13,969 19 Balance May 18, 1820.
1,497 61 Balance April 5, 1824.
64 18 Balance January 1, 1820.
245 00
Doi
do
184 55
Do.
do.
44 00 Balance^ September 8, 1823.
34 00 Balance January 1, 1820.
1,926 00 Balance January 18, 1821.'
578 05 Balance January 1,. 1820.
600 00 Balance August 3, 1822.
1,715 00 Balance May 28, 1822.
700 85 Balance June 3, 1822
266 96 Balance January 1, 1820.
470 19
Do.
•" do.
^ 178 00
Do.
do.
• 102 00 Balance November 22, 1825.
140 71 Balance January 1, 1820.
872 00 Balance February i, 1821.
345 22 Balance January 1, 1820.
560 00 Balance November 6, 1821.
50 00 Balance January 1, 1820.
126 64
Do
do
2,310 00
Do.
do
50 00
Do.
db.
750 00
Do.
do.
. 189 14
Do.
do.
70 00 Balance April 30, 1822.
5,438 34 Balance January 1, 1820.
5.' 00
Do.
do.
275 00
Do.
do.
420 00
Do.
do.
400- 00
Do.
do.
10,917 02 Balance March 14, 1823.^

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501
501
502
502
503
503
503
504
505
507
507'
508
509
510
.511
511
511
513
513
516
516
520
521
522
523
523
525
526
528
529
530
530
531
532
534
534
535
536
537
537
537

John Ly tie
George F. Dunkle..
Thomas Hewson ...
Chester L y m a n
D. McFarland

Richard Smith
David Waters
Thompson Maxwell.
William Jenkins . . Joshua Conkey.
Frederick E.
James M. Porter.
Littleton Johnston . .
S. R. Proctor
Daniel Appling
William N. E a r l e . . .
John R. Pettibone...
Reuben Taylor
.lames Gibson
David Herrin
.loseph Perkins
Robert Gray
Martin Strobel
WiUiam Coffee
Ebenezer Thompson.
John Reed
Levi Hukill
JoelMillikin
Elijah Hall
Lewis Peckham
Levi Powers
Zacquille^Morgan . . Thomas Campbell...
James Powell
John Campbell
Amasa J. Bruce
George Pease
Archibald Neilson...
James Hackley . .
Philip S. Sharer
Thomas J. Overton..




-do.
Wagon master
Major
Major 23d
Captain
Lieut, and Q. M. N. Y. militia.
Captain
:...
Brigadier, Q. M. N. Y. militia..
Captain N. Y. State volunteers
Lieutenant 5th
Captain, &c
Ensign 24th
Captain
.-..do
Lieutenant 36th
Ensign 30th
Lieutenant 17th
Colonel 4th rifles
Lieutenant 26th
Lieutenant 24th
Paymaster
.-.-do
Lieutenant 15th
Late captain Oth
Lieutenant 9th
Lieutenant 1st regiment
Captain 33d
Captain
Lieutenant 4th
Late captain 21 st
Deceased ; late captain 12th
Captain, &c
'
Lieutenant 33d
Late captain 13th
Lieutenant 12th
Late lieutenant 7th
Lieutenant 17th
Ensign 17th
1
Lieut, and quartermaster 17th..

1,408 94 Balance November 19, 1823.
32 26 Balance March 21, 1821.
300 CO Balance January 1, 1820..
1,868 12 Balance November 24, 1821.
947 00 Balance January I, 1820.
500 00 Balance December 13, 1821.
400 00 Balance September 21, 1821.
62 00 Balance January 1. 1820.
59 72
do.
2o
135 00
do.
Do.
187 25
do.
Do.
64 91
do.
Do.
1,440 56
do.
Do.
812 19 Balance January 3, 1822.
796 95 Balance April 18, 1821.
14 73 Balance January 1, 1820.
49 40
do.
Do.
10 00 Balance July 13, 1822.
4,485 96 Balance August 10, 1821.
13 39 Balance February 16, 1820.
1,263 00 Balance November 4, 1830.
309 98 Balance May 22, 1822.
329 96 Balance October 29, 1821.
676 00 Balance November 21, 1821.
659 37 Balance January 1, 1820.
50 00
do.
Do,
294 87 Balance September 19, 1822.
273 03 Balance October 20, 1821.
55 93 Balance January 1, 1820.
103 82
do.
Do.
176 17
do.
Do.
459 00
do.
Do.
5,683 50 Balance March 10, 1823.
144 98 Balance January 1, 1820.
198 71
do.
Do.
1,787-26
do.
Do.
533 75
do.
Do.
865 50
do.
Do.
1,308 20 Balance July 13, 1827.
200 00 Balance January 1, 1820
1,146 01
do.
Do.

Pi •

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Statement of balances—Continued.

a:)
Names.

538 Isaac Townsend
540 Beverly Turpin
541 -James Martin
541 James Trippe
542 George G. Steele
542 John N. Mcintosh
543 Moses M. Russell
543 CharlesfCanty
545 Peter Simons^
546 AndrcAv P. Cochran . . .
547 William Mooney
549 Christian Hartlett
549 Smith W. Gordon
'550 John Mason
550 Marshall T. Alexander.
551 Timothy Aldrick
551 George W. Jackson . . .
554 Philip Smith
556 Francis Geslain
556 John H. Ryan
557 John Atwood
•558 Elisha M. Walker.
558 Benjamin Davis
559 John Campbell
559 Thomas J. Morgan
559 Robert Anderson560 Nathaniel Pryor
560 Edward W. Miller
561 Alexander Pagan
,
562 James Perry
562 Anthony Dearing . . . . . .
563 Mather W. McClelland*
Digitized for564
FRASER
Alvan Boyden
,



CD

Rank.

Lieutenant 34th
Lieutenant 2d dragoons.
Lieutenant dragoons . . .
Lieutenant 2d dragoons.
Captain 16th
Captain light artillery . .
Lieutenant artillery
Lieutenant 43d
Ensign
Captain 45th
Captain 22d
Captain 27th
Lieutenant 44th
Captain 28th
Lieutenant l l t h
Captain
,
Lieutenant 26th
Hospital surgeon mate
Lieutenant R. R . . .
Lieutenant 31st
Lieutenant 24th
,
Lieutenant
Captain 26th
Ensign 17th
,
Lieutenant 26th
...
Captain 44th
Lieutenant 2d rifles . . . .
Captain 40th . . .
Ensign 39th
Lieutenant 39th Lieutenant 45th.

Amount.

Remarks.

Arrearages:
$178 00 Balance January 1, 1820.
956 56 Balance January 3, 1822.
1,017- 00 Balance November 24, 1821.
653 00 Balance January 1, 1820.
1,603 62 Balance January 10, 1822.
265 10 Balance January 1, 1820.
-Do.
814 00
do.
Do.
244 00
do.
Do.
do.
198 98
Do.
do.
16 00
Do.
do.
340 25
Do.
do.
68 00
Do.
do.
110 00
Do.
do,
1,500 39
Do.
do.
34 82
374 30 Balance September 20, 1822.
15,629 75 Balance June 26, 1821.
107 60 Balance January 1, 1820.
30 00
Do.
do.
200 00 Balance March 24, 1820.
157 85 Balance January I, 1820,
548 00
Do.
do.
15 00 Balance March 31, 1821.
3,190 00 Balance October 26 1821.
390 55 Balance January 1, 1820.
94 80
Do.
do.
Do.
do.
398 00
Do.
do.
16 98
Do.
do.
283 50
Do.
do.
721 56
Do.
do.
1,,500 CO
491 00 Balance May 31, 1820.
, 4 00 Balance March 20, 1830.

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565
578
579
579
580
581
582
582
583
583
584
585
585
586
588
'589
589
590
590
591
591
592
592
593
593
594
594
595
596
598
602
603
603
606
607
607
608'
609
609
609
610

Augustus Sevake .•
. .- Lieutenant 26th
Captain 1 st rifles
Elias Stalline'S
....
John W^arring .
...
Lieutenant 14th
Ensign 22d
Geore^e Mvtinp*er
..
Silas Remino*ton
. .
. . . Surgeon
Paymaster reg. N. Y. militia . . .
Elisha Kellog
Lieutenant 2d artillery
Adrian Niel
.
Lieutenant
Thomas Shubrick .
.....-.....do
Richard M. Bavlev- . . .
- ..
Lieutenant 26th
.Tohn C. Walker
Lewis Diffenbaick
. . . . Ensign 16th
Lieutenant Oth
Elisha Brimhall . - .
..
..
Daniel G. Kelley . .
. . . Lieutenant 45th
.Tohn B. Coooer
.
. . . . D. quartermaster
Captain 13th
Moses Blackly
Lieut, and paymaster 6th
Robert McClelian .
..
.... ^
Jacob Miller
Captain 7th
Captain 9th infantry
Elisha Jones
...
.
.
Ensign 9th
Charles Foster .
...
Ensign 17th
1
Richard Mitchell
..
.........
Lieutenant 31st
Jeremiah York
....
Captain 31st
L. EOverton
Joseph McClure
. . . Lieutenant 34th
Nicholas C. Kinney
. . . Lieutenant, &c
Isaac Jaquett
...
. . . . Lieutenant 4th rifles
Lieutenant 28th
James F . Moore . . Lieutenant artillery
Samuel Rockwell
...
.
Ensign 28th
Byram W^illiams .
' . . -.
Late lieutenant 21 st
Bracket Paine .
-..
John Morrill
Lieutenant 31 s t . .
Thomas Butler
Ensip-n 19th
..
Abijah Johns
Lieutenant 24th
.
William M Crawford
James AV. Bryson
Late ass't deputy q. m. general.
Caleb Benjamin
Can tain. &c
Thomas Y. Sprogell
Lieutenant 22d . . . . _ .
Joseph S. Simpson
Late ensign 14th
Oliver H. Nielsen
Lieutenant 3 8 t h . . . .
.......
Abiel W^ilson
En si cm 4th infantrv
Stephen Webb
LiputPTiflTit 30th
Thomas Stephens
...do




25 00
470 34
10 00
272 85
250 00
32 31
76 98
100 00
7 50
1,459 36
70 50
92 00
50 84
1,085 02
244 00
8, 990 57
192 17
626 37
621 00
626 00
120 95
7 13
610 42
250 00
225 29
200 00
216 77
266 00
87 56
133 32
550 00
207 69
88 25
2,949 21
2,148 54
1,049 97
501 00
27 25
190 75
38 10
6§ 98

Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Balance November 9, 1821.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance April 24, 1820.
Balance October 15, 1822;
Balance January 1, 1820.
Do. do.
Do.
do.
Balance November 18,1822.
Balance January 1, 1820.
Balance June 13, 1822. ,
Balance January 1, 1820.
Do.
do.
Balance October 6, 1827.
Balance January 1, 1820.
Do.
do.
Balance May 19, 1820.
Balance January 1, 1820.
Dc.
do.
Do.
do.
Do.
do.
Do.
do.
Balance January 1,1820.
Do.
do.
Balance December 27, 1820.
Balance May 25, 1825.
Balance January 1, 1820.
Do.
' do.
Balance August 29, 1829.
Balance July 22, 1822.
Balance February 2, 1824.
Balance January 1, 18.20.
Do.
do.
Do.
do.
Do.
do.
Do.
do.

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Statement of balances—QiOMtiViVied,
Pages.

Rank.

Names.

612 AVilliam B. Ferris
614 Felix B. AA^arlev
615 Samuel Coleman
617 Nicholas Edo'ecomb
618 Jonathan H. Falconer
619 Samuel Annin
• 620 Cary Nicholas .
622 Josiah Bacon
622 John Hazleton
623 John D. Rogers
627 Otis Fisher
629 Samuel Conrad . . ; . . •
629 H. H. Davis
630 Michael C. Hays
630 James Green
631 John AVilliams
632 Ethan A. Allen
632 Joseph Griswold '.
632 Moody Bedel
633 Joseph M. AVilcox
634 ,Iohn S. Langham
635 AA^illiam Johnston . .
636 James Hedges
636 Stephen Ford
636 Edward L. Peo-ram
-637 AVilliam D. Hayden
639 Alton Nelson
^
639 Hollyman Battle
643 John Milligan
643 Wilson Elliott
648 Thomas B. Y^'oung.
James Palmer
Digitized for648
FRASER
649 James Green


....

-

.. .. .
..

•
"-

Amount.

Ensign 30th
1
:....
$661 00
Captain Sth
177 80
Ensign Sth
200 00
Lieutenant 33d
42 00
Lieutenant 14 th
-...
230 45
Late paymaster Harper's.Ferry. 15,303 83
Lieutenant, now captain 7th . -.
817 92
Lieutenant 4th
1,397 44
Lieutenant 1 Oth
239 49
Lieutenant dragoons
40 00
Assistant deputy q. m. general.
242 97
Paymaster Pennsylvauia militia.
28 75
239 00
Captain 32d
299 16
Captain R. R
490 49
Lieutenant 3d rifles
349 63
Ensign 3d rifles425 19
Late ass't deputy q. m. generalCaptain
40 00
12,180 21
Lieutenant colonel
301 43
Lieutenant 3d infantry
4,797 10
Acting paymaster
^ 489 26
Lieutenant 24ih
1,366 32
Captain 26th
47 00
Lieutenant Sth
763'00
Lieutenant 35th
Lieutenant and paymaster 28th- 24,972 82
119 22
Lieutenant 29 th
560 63
Lieutenant 43d
550 62
Lieutenant 19th
976 00
Captain 19th .
124 00
Lieutenant 24th
.
17 75
Lieutenant 29th
168 50
Captain, &c

Remarks.
Arrearages:
Balance January 1, 1820.
Balance April 16,1821.
Balance June 14, 1822.
Balance January 1, 1820.
Do.
do.
Balance October 12, 1820.
Balance August 14, 1821.
Balance October 10, 1822.
Balance June 3, 1823.
Balance January 1, 1820.
Balance February 5, 1833.
Balance January 13, 1823.
Balance October 23, 1821.
Balance January 1, 1820.
Balance April 6, 1822.
Balance March 14, 1820
Balance June 29, 1826.
Balance January 1, 1820.
Balance December 23, 1826.
Balance January 1, 1820.
Do'.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance May 23, 1822.
Balance January 1, 1820.
Do.
do.
Do.
do.

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650 Clarkson Price
653 Luther Bugbee
655 Robert L. Combs
656 Thomas Monroe
656 Thompson Gaines
658 Jonathan Cox
658 Archibald C. Randolph . .
659 John C. Avery
660 Collin McLoud
662 William Morrow
667 Alexander D. Orr
668 John C. Bartlett
668 James Meed
670 Benj amin T. Elmore
672 William B. Jones
672 Winfield Jones
673 Alexander R. McKnight .
673 Thompson Douglass
674 Jonas Gates
675 Edward Jones . 676 Benjamin H. Scott
680 Israel Turner
681 Clement Sullivan
681 William A. Covington . . .
682 Jehn Foster
,
682 John S. Williamson . . : . .
683 Wyley Martin
685 Thomas Duncan
689 James S. Vfynkoop:
690 Charles E[utchins
690 Richard Edsall
691 Jacob B. Ion
691 Leonard J. M. Littlejohn.
691 William Rogers
692 N. N . H a l l . - . ' .
692 Ira DrcAv
694 Ralp Martin
697 .-M.S. Massey
698 Return J. Meigs
699 Heman A. Fay
702 George W. Melvin



Lieutenant 26th
Lieutenant 31st
Lieutenant 1st
Lieutenant SOth infantry
Late paymaster 7th Ky. militia.
Ensign 12th
Captain
Lieutenant 26th
.-..do
:..
Late paymaster 2d Ohio militia.
Assistant deputy q. m. general..
Field commissary
Deceased, late captain 17th
Captain
Lieutenant 24th
Lieutenant 35th
Lieutenant 29th
Deputy paymaster
Lieutenant 31st.
Lieutenant 39th
Lieutenant 9th
Late captain 13th
Captain 14th
Lieutenant 39th
^.
Captain 22d
Lieutenant 24th
Captain
Paymaster
Lieutenant 29th
Late lieutenant 35th
Late lieutenant 15th
Captain artillery Late paymaster 3d Md. militia-.
Captain 15th
Lieutenant
.---do
..-.
Major 22d
Lieutenant 2d artillery ...'..
Indian agent
Lieutenant artillery . . . ' . .

296
11
550
52
184
25
750
163
73
746
134
32,754
131
65
16
529
, 120
28, 080
120
133
179
176
44
496
1,054
431
868
80
106
.98
19
18
224
309
250
493
2,818
404
624

00
40
00
98
07
91
00
95
00
55
85
82
24
59
00
20
02
57
22
62
25
07
38
00
21
94
24
27
08
30
00
82
38
23
00
71
13
94
23
17
3,740 62

Balance February 7, 1820.
Balance January 1, 1820.
Balance September 20, 1823.
Balance January 1, 1820.
Balance November 9, 1820.
Balance January 1, 1820.
Do.
do.
Balance August 12, 1823.
Balance November 27, 1821.
Balance March 13, 1822.
Balance March 6, 1823.
Balance March 12, 1821.
Balance January 1, 1820.
Balance April 26, 1823.
Balance January 1, 1820.
Balance December 4, 1821.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance August 24, 1820.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance February 6, 1824.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Balance January 6, 1825.
Balance February 26, 1824.
Balance August 3, 1822.
Balance November 2, 1821.
Balance DecemBer 21, 1820.
Balance July 15,1824.
Balance June 20, 1824.
Balance December 31, 1822.
Balance July 3, 1824.

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Statement of balances—Continued.
Pages.

Names.

705 Samuel Owings
706 Robert Gibson
707 William W a t k i n s . . . 1
708 Daniel Forward.
709 Jacob Lentner
711 AA^illiam S. Heaton . .
711 Tunis Hanson
712 Loring Palmer
..
714 Anthony Palmer
714 Joel Denton
718 George Eckridge
718 Francis T. Wheeler..
719 Jesse O. Tate . . . . . . .
719 James Davis
720 George Hallum
720 Guy Smith
722 Robert Wood
722 Fifield Lyford . . . . . .
723 Josiah A. S m i t h . . . . .
723 Frederick J. Prevost.
724 Lewis Dunham
725 David G. Cowan
734 Robert Brett
734 Henry Hart
739-1 Jasper Y. Smith
739 John Stannard
740 John AV. Kincaid
740 Williani Huston
741 Alexander Steuart. . .
742 William C. Hobbs...742 Henry C. Neale
743 James Neale
Digitized for
743FRASER
John Knox


Rank.

Late paymaster 6th cavalry..
Lieutenant 34 th
Paymaster New Y^ork militia.
Lieutenant 25th
Lieutenant 32d
Lieutenant l l t h
:
Lieutenant 29th
Late captain 9th 1
Lieutenant 39th
.-.
.---do
Ensign 12th
Lieutenant 13th
Lieutenant 39th
Captain 39th
-.
do
:.•Lieutenant 39th
Late ensign 10th
Lieutenant Slst
Late paymaster Maryland militiai
Lieutenant 6th
'..
Surgeon
Lieutenant 28th
Lieutenant infantry
Ensign
1 -. Paymaster R. R '.
Lieutenant colonel
Lieutenant Lieutenant 26th
Major
Lieutenant
- - -•
Captain 36th
Li.evitenant
Lieutenant 26th

Amount.

$121
90
2,106
803
57
18
35
150
•606
128

72
59
90
00
08
24
64
00
00
47

100 02

523
8
2,382
112
,360
451
50
123
240
4
105
.250
153
428
330
1,568
238
251
100
328
600
197

65
00
00
50
07
00
63
90
00
92
24
00
00
83
00
00
00
S3
00
67
00
24

o
o
Remarks.
Arrearages:
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance September 7, 1821.
Balance May 30, 18.22.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Balance September 16, 1829.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance December 9, 1828.
Balance January 1,1820..
Balance November 29, 1822.
Balance January 1, 1820.
Balance December 19, 1821.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance March 16, 18.26.
Balance December 8, 1821.
Balance August 24, 1820.
Balance January 1, 1820.
Balance September 6, 1820.
Balance November 17, 1821.
Balance January 1, 1820.
BalanceMay 1, 1825.
Balance January 1, 1820.
Balance September 24,1622.
Balance December 5,1821.
Balance January 1,1820.

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744
744
744
745
746
746
747
747
748
749
750
750
751
753
755
756
756
757
758
759
760
761
761
762
764
766
767
767
768
768
769
769
769
770770
771
772
772
773
773
774

Robert Call
John Robinson
Thomas P. AVagnonEdward J. Roberts..
Asa Minor
rJohn H. Bryson
Robert Y^oung...
Andrew Noble
John K. Stokes
Chastien Scott
.John G. Scholtz
Robert Peyton
Sandford Bartlett
Robert Edwards
John Ruffin.
Archibald Dobbin...
AA^illiamN. Irvine...
Christopher Kieser...
Joseph Clark
:
Richard Perkins
Samuel. H. Bryant...
Joseph Bryant
Benajah White
John Henderson.......
Benjamin Nicholson.,
Samuel A.^:Kippey...
Stephen Lee
Jam.es Duncan
Joseph A. Martin
Lewis Saunders
Thomas Mountjoy —
M. L. Hawkins
Joseph Clay
Neal McFadden
James Blair
Isaac McLain
James Doherty
,
Wilson C r e e d . . . . . . .
John Henderson
Jackson Durant
.
Burnell Goodwin




Ensign 12th..
....do
Lieutenant 28th
Lieut, and paymaster 1st infantry
Ensign 29th
Late captain 16th
Paymaster 19th
Paymaster, &c
Captain 2d dragoons
Lieutenant 17th
Lieutenant 27 t h . . .
Late captain
:_..
Ensign
Captain 17th
Lieutenant artillery
Assistant deputy paymaster.—
Colonel
Lieut, ord. and asst. D. Q.M.G.!
Lieutenant 28th
Late paymaster ;3d Ya., militia
Lieutenant
Late captain 10th
Lieutenant colonel 10th
Lieutenant
:
lieutenant 14th
Late lieutenant 22d
Lieutenant 19th
Captain 17th
Ensign 24th
.'.
Ensign 17th
Lieutenant
.Captain 10th
,
Lieutenant 19th
...do
Paymaster Virginia militia.
Major 2Sth
Ensign 7th
Paymaster 1st reg't Va. militia,
Lieutenant 4th
-.
Late lieutenant lOt a^Im ^ i;:

40 46
1,524 50
158 00
5,564 73
72 20
912 45
207 34
9 74
1,178 95
361 25
5,592 96
159 96
380 00
- 100 00
632 00
6,782 13
35,915 00
363 75
500 00
421 00
190 00
519 61
4,055 50
50 00
*457 67
60 00
276 57
17 52
250 00
20,000 00
222 00
75 00
92 95
538128
7l'*20
385122
121*24
46 00
809 ..78
22r71
192 63

Balance July 11,1820.
Balance August 31,1821.
Balance January 1,1820.
Do.
do.
Do.
do.
Do.
do.
Balance July 14, 1823.
Balance June 17, 1824.
Balance August 13, 1822.
Balance March 29,1820.,
Balance January 1,1820.
Do.
do.
Do.
do.
Do.
do.
Dodo.
Balance July 3, 1821.
Balance October 30, 1821.
Balance January 1, 1820.
Balance June 2, 1821.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance May 16, 1820.
Balance January 1,1820.
Do.
do.
Do.
do.
Balance March 18, 1822.
Balance November 1, 1821.
Balance June 14,. 1822.
Balance January 1,. 1820.
Do.
do.
Balance July 28, 1823.'
Balance June 4, 1840.
Balance January 1, 1820.
Balance January 7, 1822.
Balance January^l, 1820.
Do. "'
do.
Balance May 6, 1820.
Balance January 1, 1820.
Do.
do.
Do.
do.

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Statement of balances—Continued.
Names.

774 S p encer Hinton
.
775' Solomon Sutherland.
775 Samuel Lane
780 Abil Gibbs
780 Wilham R. Duncan.
7S1 Edward Upham
7S1 A. Gates
782 Francis Carr
784 .lohn V. H. BLuych..
785 William S. Horner . .
786 Robert Morris
787 Charles Livermore...
787 James Brown, jr
,
788 .Williams. W e l l s . . . .
791 Gassaway Watkins..
791 Addison Carrick
,
792 Abraham Clark
794 Meredith W. Fisher.
794 Wilham Billings
795 John Sampson
796 AVilliam Bingham...
796 Thomas Bangs
797 John Perley
798 Daniel C. Lane
799 James Awl
802 John Lee
803 .Tohn H.Smith
812 Thomas C. AVilhight.
. 815 Robert Torrance......
817. JohnBayley
817 Samuel Scott .-r
William Irvine..
Digitized for820
FRASER
821
David Low


Rank.

Lieutenant 10th
Captain 29th
Late maj. 14th,. now It.col. 32d.
Lieutenant 30th
Captain artillery
Ensign
:
....do
Ensign 21st
Major
Hospital surgeon's mate
Late ensign 13th
Lieutenant 13th
Lieutenant 7th
Lieutenant 24th, late 17th
Lieutenant 38th
Late asst. deputy q. m. general.
Lieutenant l l t h
Lieutenant 17th
Captain
Quartermaster New York militia.
Lieutenant 31st
Ensign Oth
.^..
Lieutenant9th
.'..
Quartermaster brig. Ky. militia.
Ensign 16th
Lieutenant 34th
Paymaster. 1st Ohio militia
Act'gasst. subsistence Ft. Scott,
Paymaster 57th Va. militia
Paymaster 24th infantry
Lieutenant 7th, late 10th
,
Assistant apothecary general..

o
to

Amount.

$420
144
912
224
98

00
34
52
00
00

1,010 00

1,000 00
348 49
3,901 OS
20 00
234 16
106 30
96 00
512 .50
434 '00
4,429 64
159 41
673 80
101 SO
155 68
52 25
424 00
451 69
739 40
263 20
319 37
7,951 55
710 00
2,520 00
17 71
32,702 20
142 00
5 00

Remarks.
. Arrearages:
Balance August 3, 1822.
Balance January i, 1820.
Do.
do.
Do.
do.
Do.
do.
Balance December 5, 1821.
Balance November 5, 1821.
Balance Januar}'' 1, 1820.
Balance April 30, 1822.
Balance January 1, 1820.
Do.

•' do.

Do.
do.
Do.
do.
Do.
do.
Balance September 13, 1825.
BalanceMay 15, 1829.
Balance September 23, 1829.
Balance January 1, 1820.
Balance June 1, 1821.
Balance November 4, 18.20.
Balance September 12, 1829.
Balance November 18, 1826.
Balance June 25, 1824.
Balance August 24, 1830.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Balance July 24, 1822.
Balance September 25, 1820.
Balance January 17, 1821.,
Balance January 1, 1820.
Do.
do.

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821.
822
824'
824
826.
826
827
828
830
832
333
833
834
•834.
835
835
835
838
841
8,42
842
843
844'
• 845
846
847
847
851
858
858
859
860
, 861
862
862
864
864
864
865
865

Reuben B. Patterson
Jonathan Pugh..;
...

Ashton Garrett
..:...
Joseph M. Hays
.. ..
Frederick Leonard
John McDougal....Lewis M; P r e v o s t . . . : . . .
Nathaniel Shewell
W. H. C u r t i s , . . . .
William Campbell....;.
George Strother
.
Clement W h i t e . . . . . . . .
Thomas R a m s a y . . . . . . .
Simon D. Wattles
..
William,Kenny........
Simon Lamed
Miles Greenwood
Thomas W. Blackledge.
J. Leach..
Johii Noble
..
William Prince.
...
N. G. B e a n . . . . . . . . . . . .
Henry Draper
John Ritchie
John Nye
Adam King
David Perry.
......
John Johnson
William Gutridge
Joseph K e r r . . . . . . .
William Cocks. — . . . . .
Philip,T. Richardson...
Frederick Brooks
Edward Norton
Charles Ketchline
«.
Fayette Roane.^
J o h n G . Clark
Richard Arrell
Kennel Goodwin . . . , „ . . .
Lemuel Bradford
866 Frederick Conkling




Paymaster Virginia militia . . . .
...do
\
Paymaster 1 7 t h . . . . . . . . . . .
To pay Ohio militia. . . . . . . . . . . .
To pay Delaware militia...
Paymaster Ohio militia
....
Paymaster Penn'a militia . . . . -.
,-..do.
-.
--.Lieutenant 12th..;.-.. - . . . . . . . .
-Captain light artillery...". :: - . . .
"Captain 10th . .
.•..-.--.;...
.Captain 20.th--. . . . . . . . . . .
Captain 1st.-...
Captain 2 3 d . . . . . . . . . . . .
..
Lieutenant corps of artillery
Colonel 9 t h . .
Captain 16th
.....
Lieutenant 3d . . . . . .
,-.....
Lieutenant 7th
...-do.
......
Late paymaster 14th Ky.militia
Lieutenant.21st:
Ensign. ...:
Captain artillery..... i
....
Captain 9th
.
.
Acting paymaster, &c
Captain 5th, late 9th, infantry..
Lieutenant 12th
-"...
Ensign 2 6 t h . . . . . - Late captain artillery.
Ensign 28th...
Captain, & c . .\ - . . . .
Ensign...... . . . . . . .
Captain...
...
Lieutenant dragoons .
Lieutenant 5th
Lieutenant 14th
Captain. 21st
Lieutenant 4th

388 58
46 .89
32,703 56
314 94
--342 92
16,811 01
1,608 32
302 82
215 00
2,718,26
16.75
4 12
334 60
175 00
24
539 76
448 00
320 40
200 00
250 00
12,813 59
12 79
.80 00
1,453 40
142 39
223 85
2,too 00
1,600 00
112 00
5,434 05
78 00
800 00
63 07
270 07
280 00
.426 30
76 00
210 00
40 00
1,083 01
1,369 75

Balance June 30, 1820.
Balance October 9, 1821.
Balance October 21, 1834.
Balance January 1, 1820.
Balance November 8, 1820.
Balance March 8, 18,20.
Balance October 24, 1820.
Balance June 8,1825.
Balance September 28, 1829.
BalanceMay 25, 1825.
Balance January 1, 1820.
Do. .
do.
Do.
do.
Balance August 27, 1822.
Balance January 1,' 1820.
Do.
do.
Balance July 17, 1822.
.Balance October .3, 1823.
Balance January 1, 1820.
'•Bo.
do.
•<
Balance January 15, 18,24.
Balance September 10, 1821..
Balance December 11, 1822.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance Noveniber 5, 1821.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance February 21, 1825.
Balance September 28, 1829.
Balance March 21, 18211
Balance November 2, 1821.
Balance September 7, 1821.
Balance January 1, 1820.

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Statement of &a?a^c^5-—Continued.
Pages

Names.

John D. H a r t . .
N. R. Packard
...
Salomon Ellis... — . . .
Ephraim L Phelps . . .
Lawrencb Van Buren.
Jesse Robinson
Benjamin P. Head . . .
Timothy Bacon . i . . . .
Simon Owens...-..._.
Festus Cone . . .
..
Henry Wellington... .
Barrent Schuyler... -.
P. B. Van Beuren....
Joel Peebles
Gad Dumbleton
.
S.D. Kellog . . . . . . . . .
John K i n g . . . . . . . . . . .
Benjamin Smead . . . . .
William R a y . . . . . . . . .
John H. Plummer
josiah Hill . . - - - . . . . .
Thomas M. K e a d . . . . .
John S. Brush . . . . . . .
Thomas A. Helms . . . .
Aaron Bidgelow......
888 John McCluney.... .-.
889 Gabriel Barbo.ur.... ^.
889- John Burnett . . . . . . . .
890 Thomas B a i l e y . . . . . . .
891 John M. Burgess.:..;.
891 Ralph B. Cuyler . . . . .
89.1 George Cloud. - . . . . . .
Alfred S . Douglass. - Digitized for895
FRASER

867
869
870
872
872
87.3
.-873
875
876
•877
880
880.
880
880
881
.881
882
882
883
883
884

Rank.

Lieutenant dragoons . . . . . .
Brigade quartermaster . . , . Late contractor
Late quartermaster general
Captain 2d artillery . .
.
Lieutenant 38th_....
....
Lieutenant 3 4 t h . . . . . ;
Captain 1st. - . . . . . . . .-^ . . . . .
Captain.
Lieutenant 9 thi
Captain 29th.;..
.do.
Lieutenant 29 t h . .
:...do,.
,...,do.....:.. ...
Captain 23d....,. — . . . Captain l l t h . . . .
Late quartermaster, i & c
Late deputy commissary.
Lieutenant rifles
Late lieutenant artillery.
Late captain dragoons..
Ensign 2 1 s t . .
.....
Major 2 3 d . . . . . . . . !
Late lieut.,and quarterm'r.3d.
Late lieutenant 3 4 t h . . . . . . —
Late lieutenant S6th.
Late lieutenant 6 t h . . . : . . . . . .
Late captain i O t h . . . . . . . . . . .
Late captain > 3 9 t h . . . . . . . . . . .

Amount.

$675 57
391 82
11,485 11
1,.605 09
.364 71
119 14
606 00
191 24
639 13
122 00
171 44
5,672 84
i;450 34
1,000 00
1,588 52
2,622 80
34 25
278 38
1,300 00
13,775 57
30 00
743 86
800 44
• 1,289 58
675 24
2, 530 50
1,770 00
1,666 25
1,261 37
700 00
1,562 36
•• 883 47
168 70

o
Remarks.
Arrearages:
Balance May 15, 1820.
Balance May 8, 1821.
Balance June 30, 1822. "
BalanceMay 16, 1828.
Balance October 16,1821.
Balance January 1, 1820.
Do.
do.
~
Do.
do.
Do.
do.
Balance September -28, 1829.
Balance January 1, 1820.
Balance November 30, 1821.
Balance January 1, 1820.
Balance October 5, 18*21.
Balance October 25, 1821:
BalanceJuly 6, 1821.
Balance January 1, 1820.
Do.
do.
' Do.'
do.
Do.
do.
bo.
c do. V
Balance January 26, 1821.
Balance January 1, 1820.
Balance February 16, 1820.
Balance January 1, 1820.
bo.
do.
Do.
. do.
. Do.
do. • ,
Do.
do.
bo.
do.
Do.
do.
Balance Januar;j^,6, 1820.
Balakce Januar;y 1, 1820,

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897
898
899
899
903
904
905
907
907
908
908
908
909
909
909
910
910
910
911
912
912
912
912
913
913
913
915
916
917"
917
918
918
918
920
920
921
921
921
922
922
923

AVillie J. Gordon . . . . . .
Benjamin R. Bostwick .
Thomas Vail

Robert Steele
Wait Martin
Isaac Myers
-.
Charles Follett
Robert Beall
;
William Morris, jr
George AV. Ten Brocck.
John Williby
Robert Stockton
Arthur Simkins . . .
Alexander Worster
Alexander McCa,lley...
Timothy Stuart
:.
William Young
John Vail
David Skinner
....
John McClelland
Charles Quirey
Alexander Parris
William TriplettJohn Miller
-'Thoma,s Daggett
. -.
George Templeman
Robert Andrev/s
Silas Amberson - . - - - - - ,
A, B. ArmsteadElbert Anderson
James, M. Anderson
Nathaniel F . Adams
Hanibal M. Allen
Marshall Ayers
William S. Allen
,
James G. Aiken
Peter Albright
P. Anspack
.
Philo. Andrews
William A u l l - . . . .
Oliphant Martin




Late lieutenant 10th
Late bar. mas
Late ensign 29th
Captain
Late lieutenant 23d
Ensign 1 6 t h . . . .
Late captain 11 th
Late lieutenant 14th
Late lieutenant 33d
Captain 6th
Lieutenant 27th
Lieutenant 19th
Captain 1 Oth
,
Lieutenant 33d
Late lieutenant 33d
,
Late paymaster 2d N. Y''. militia
Late lieutenant 7th
Captain 18th
Paymaster New York militia..,
Late captain 3d infantry
Late captain 17th
Captain, &,c
Late lieutenant 3d
Captain, &c
Lieutenant 2d regiment
Lieutenant and acting, &c . . . .
A.D.Q.M
Captain 22d
Captain
Cornet
Captain Sth
,
Paymaster 4th
Captain
Lieutenant 43d
Ensign
Ensign 1 st rifles
Cornet dragoons
A. D. Q. M. general..
Lieutenant 4th rifles

2,222
5,649
1,755
1, 074
276
346
3,248
2,706
369
7,259
470
724
15
140
1,166
92
57
649
831
. 3,050
.1,050
1,027
19,359
600
952
425

00
60
00
00
00
00
00
62
14
96
75
00
21
51
34
82
00
37
77
77
00
00
00
09
00
40
32

100 00

1,333
257
310
9,709
604
570
425
12
166
603
231
35

06
79
00
73
00
00
48,
56
07
00
16
26
50

Do.
do,
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance February 14, 1828.
Balance January 1, 1820.
Balance June 14, 1823.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance May 31, 1825.
Balance July 28, iS20.
Balance January 1, 1820.
Do.
do.
Balance May 8, 1820.
Balance January 1, 1820.
Do.
do.
Balance August 22, 1826.
Balance November 30, 1822.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance December 10, 1822.
Balance January 1, 18.20.
Do.
do.
Do.
do.
Balance July 6, 1822.
Balance June 25, 1822.
Balance November 26, 1821.
Balance October 7, 1820.
Balance December 15, 1820.
Balance January 1, 1820.
Balance August 18, 1821.
Balance January 1, 1820.
Balance January 28, 1820.
Balance January 1, 1820.
Balance September 21, 1821.
Balance November 17, 1825.
Balance September 21, 1821.
Balance January 1, 1820.

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statement of balances—Continued.
Pages.

Names.

1240 Melancton Smith
1240 Aaron Walters.. •1240 Lemuel H. Mitchell
1241 George W. Barker
1241 Richard Dennis
1242 Joseph W. Edwards-..
1242 Jeremiah Emery
..
1242 Thomas Lawrence
1243 Abraham Shane
1243 Walter German.
1244 James B. Wilkinson...
1244 WilliamB. S t a a t s . . . . .
1244 Ebenezer Knox
1245 James Leith
1245 Charles Lothorp
1246 Nathan C. W^ade
1246 Daniel Guin
1247 Michael Walsh
1255 William Walker
1255 Moses Hammons
1256 Walter G. Hays
1257 Abel Morse
1257 Peleg Barker
1257 Owen Clinton
1258 Daniel A. Blanvelt
1258 Samuel Plairston
,
1259 William M. Dyer
1259 George Henry
1260 Jonathan B. Eastman
1260 Leonard Cole
1,260 Samuel A. Taylor
1261 Valentine P. Luckett..
1261 George W. Lea . . .



Rank.

Amount.

o
Remarks.
fei

$20,998 89
Colonel
450 00
Lieutenant 29th
125 00
do
200 00
Captain 42d
24,640 18
Colonel
150 00
Lieutenant 29th
199 65
Captain 33d
362 05
Lieutenant 22d
15 34
Late lieutenant 27th
31 40
Captain 4th
1,864 67
Captain 2d artillery
2,725 13
Ensign 6th483 77
Ensign 21st
,
. 868 00
Late lieutenant 39th
157 41
Late captain 33d
230 00
Late ensign 10th
20 00
Late lieutenant 24th
692 00
Late captain artillery
565 30
Late captain 25th ,
10 00
Ensign 33cl
2,354 55
Late 20th infantry
2 50
Lieutenant Oth
Late captain
130 40
Captain 18th
878 98
25 49
Late paymaster 83d N. Y. militia.
76 21
Lieutenant 20th
78 20
Lieutenant Oth -.
50 00
Lieutenant 15th
16,984 S3
D. paymaster
66 80
Late ensign 26th.
45 38
Late lieutenant 43d
724 00
Late lieutenant dragoons . . . . . .
105 00
Ensign 38th
..

Arrearages:
BalanceMay 17, 1826.
Balance January 6, 1820.
Do.
do.
Balance October 1, 1821.
Balance January 10, 1822.
Balance January 6, 1820.
Do.
do.
Balance January 11, 1820.
Balance August 21, 1824. ^
Balance January 11, 1820.
Balance July 18, 1823.
Balance September 7, 1820.
Balance January 17, 1820.
Balance January 1, 1820.
Balance January 18, 1820.
Balance January 1, 1820.
Do.
do.'
Balance January 25, 1820.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Balance February 11, 1820.
Balance February 12, 1820.
Balance January 22, 1824.
Balance February 11, 1820.
Balance November 2, 1821.
Balance February 12, 1820.
Balance July 24, 1823.
Balance February 11, 18.20.
Balance February 16, 1820.
Do.
do. Balance February 19, 1820.

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'12'Q2
1265
1265
1266
1266
1267
1267
1268
1269
1269
1270
1270
1271
1271
1272
1272
1273
1273
1274
1274
1276
1276
1277
1278
1280
1280
1281
• 1282
' 1283
1283
12841286
1286
1286
1288
1289
1290
1290
1292
1292

ohn Phagan
Jesse Wormack
Henry W. Warner
,
Lemuel M o r r i s . . . . : . . . .
William L a v a i l . . . . . . . V—
:
....
Homer V. M i l t o n . . . . . . . . . . . ^.... 1 . . . . . . . . . . .
Waters Allen . . . . : . . . . . . .
..............
Robert W. Kent . . . . . . . . . . . . . . 1 . . . . . . . . . . .
Melchor Keener..
.... ......-.........*.
Zachariah Schoonmaker
. ..........
Henry A. H o b e r t . . . . . . . . . . . . . . . . . . . . . . . . . .
William Townsley..
Robert R. Conrad . . . . . . . . . .
Henry G r i n d a g e . . . . . . . . . . . .
.
Jacob Schenor . .
Harvey W e e d . . . . . .
John Hamilton
Londus L. Buck . . .
.
Edmund Badger . . . . . . . . . . . .
......
William Rodes.. —
Melancton Woolsey
....--....
John Roberts . . . . . . .
..................
Ferdinand Marsteller
Jeremiah Chapman
...
^...,
Thomas Camp . . . . . . . . . . . . . . . . . . . . . . . . . . .
Thomas French . . . . . . . . . . . . . , . . . . . . . . . . . .
William Nelson. ^ . . . . . . . —
Jacob Tipton
John R. S p a n n . . . .
....
Wilson.Whatley
Thomas Hoxey .
Walter Smith . ' . . . . . . . . . . . . . :
:..
Thomas SteUart.
.......
Richard Doyle .
—
Michael J. Kenan . . — . . . . —
Gerrit H. Van Schaick
George H. G r e e n . . . . . .
..'.
Frost Thorn.
Samuel H. Eakin
Joseph Jenkins 1
Thomas J. Martin.




Late captain 39th
.
132 04 Balance March 15, 1821.
Late lieutenant Sth
...:..
126 00 Balance February 23, 1820.
Late paymaster 2d N. Y. militia .
110 40 Balance March 7, 1820.
Captain, &c - . . - - . . . . . . . — . . • •'2,282 79 ^ Balance March 8,-1820.
Late lieutenant 3d infantry . . . .
970 00^ Balance March.14, 1820.
1,997 62 Balance May 10, 1820.
Colonel 3d infantry .
.. . . . .
S;653 24 Balance February 26, 1830.
Paymaster
-....
Late cap tain 14 th . . . . . . . . . . . .
23 72 Balance March 18, 1820.;
Lieutenant 36th .
.'....
.
200 00 Balance January J ,1820.
Late paymaster N. Y volunteers.
5,106 15 Balarice September 25, 1824.
245 00 Balance Marcli 23, iS20r
Lieutenant artillery .-..:....'."...
Lieutenant 1st rifles
. ......
51 62 Balance March 24, 1820.
Late lieutenant 35th . . . . . . . . . .
542 66 Balaince June 19, 1822.
Captain 14th
...
400 00 Balance .June 7, 1825.
^Captain 16th
347 43 Balance April 25, 1842.
1,86' Balance October 6, 1826.
Late paymaster 2d N. Y. militia.
Lieutenant 17th
......
102 66 Balance April J, 1820.
Lieutenant 6th ..
1,122 00 Balance April 7, 1820.
Lieutenant 9th . . . . . . . . . . . . . . .
283 67 Balance August 21, 182L
Late paymaster 15th Ky. militiai.
156 80 Balance July 21, 1821.
Assistant deputy q. m. genei'al . 13,142 26 Balance October 11, 1822.
3d wagon-master
760 20 Balance November 6, 1822.
Late paymaster, & c .
.
62 45 Balance April 24, 1820.
Captain21 ist-.
724 00 Balance January 25,. 1822.
Late as't deputy q. m. .General.,
687 78 Balance October 11, 1823.
Lieutenant 26th
846 00 Balance May 4, 1820.
Late lieutenant 24th-...,.
..
1,104 00
Do.,
do.
Lieutenant 1 st r i f l e s . . . . . . .
96 00 >Balance May 9,1820.
Captain light artillery-....
4 07 Balance May 10, 1820.
Late ensign 1 8 t h . . . . . . . .
...
1,126 00 Balance November 26, 1821.
Paymaster Georgia militia
..
1, 303 60 Balance May 3, 1824.
Late ensign 2 9 t h . . . . . . . . . . . . . .
10 00 BalanceMay 16,1820. '
Captain 39th .
422 91 Balance February 13,1833.
Lieutenant 17th.. ^.....
....
i 128 13 Balance May 19, 1820.
Late captain 18th ? . . . ! . . . .
359 49 Balance May 16, 1820.
267 11 Balance May 19, 1820.
Late paymast'r 156th N.J. militia
Late paymas'r 118thN.Y. militia
19 60 Balance May 22, 1820. .
Late paymaster 2d N. Y. militia
66 67 Balance May 30, 1820.
9,067 43 Balance March 17, 1827.
Late deputy paymaster
Lieutenant
1,550 00 Balance August 30, 1821. •
Lieutenant' 16th . . . . . . . . .
550 00 Balance June 22, 1827.

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Statement of &ai(xnc^5-—Continued.

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GO

Pagesn

Names.

1292 John Martin
1293 Thomas A. Patterson . . . . . .
...
1296 William Griswold
....'.'
1296 George R. B r i d g e s . . . — .
1297 Hugh H. Carson . . . . . . . . . . - . . . —
1297 John Collins.
.......
.
1293 Hugh Robinson.
1299 WilUam A. Shelton...
1...-....
1299 Carter H. B r a d l e y . . . . . . . . . . . . . . . .
1299 John Lynch
.
1300 Aaron Kay
1300 Edward L. Lomax
...........
1300 Robert H. M o r r i s . . . . . . . . . . . . . . - . . .
1301 William Ross
. . . . . . —.........
1301 J o h n C . Radcliff
1303 John Johnson, deceased......
1303 Thomas Lyon.
1306 Elana Lynds
— . . . . . . . .^.
1307 Ferdinand Fairfax
'.
..
1308 Sylvester Boothe
-.
.
1309 Freeman, N i c k e r s o n . . . . . . . . . . . . . . ,
1^309 Thomas Winn . . . . — . . . - . . . - . . . . ,
1330 Thomas L y o n . . . . . . . . . . . . . . . . . . . . . .
1330 Joseph:G;.; Wall
1330 Silas .Harmon ^ . . . . . . . . . . . .
...
1331 John Qhrystie. -. - i - - - - - -•.... - . - - . - 1334 John D u n c a n . . . . i . . . . . . . . . . . . . . . . .
1335 Thornas Y e r b y . . . . . . . . . . . . . . . . . . . .
1335 William Cogswell;...:.. — . .
...
1335 James; Green, r . ; . . . . . . . . . . . . . . . . . . .
1336 James Payne ;... - ^ i . . . . . . . . . . .
3336
Clement g h a c k l e f o r d « . . . . . . . . . . . . . .

13^7
George W. Ferguson . . . . . . . . . . . . . .


Amount.

Lieutenant 16th
i ^......
Cap1?ain R. R . . . . -.
....
. Late paymaster. N. Y. militia.
Late lieutenant 10th... — . . .
Ensign 15th.....
.........
Late, lieutenant 13th...
..
Late captain 20th
.
Ensign 2 0 t h . . . . . . . _ . ^
r
Late, ensign 14th
Wagon m a s t e r . . . . . . ' . . . . . —
Late ensign . . . . . . . . . . . . . —
Late captain 1 3 t h . . . . . . . . . . .
Late ensign 21st....
Paymaster, &c
Major 21st .............-,...„.....Captain 16th......,......Captain 29th .;^.................
Citizen ..„
...
, . . . ^..... ^
Late lieutenant 4 t h - . . . . , . . . -Lieutenant 31st...... • . . . . . . . . .
Lieutenant artillery...... ...,.
Late lieutenant l O t h . . . . . . . . . . .
Lieutenant. -.
.. .........,
Paymaster New. York /militia .'
Lieutenant; colonel............,
Ensign 21st;....1.,.....
.;
Cornet .41st.Virgi.m^ militia..,
Peerage master,-...... rl\..........
Lieutenant colonel militia. - -..
Late acting, paymaster ^.^. .^.
Captain, &c...
...
.
Lieutenant 22d ..r
•

$570 00
^' 162 40
99 11
928 84
1,072 43
182." 00
78 26'
467 70
^ 501 00
102 91
200 00
100 00
585 70
241 32
67 44
208 88
. -228 00
61 33
70 00
4,053 00
320 00
590 00
. 248 00
- 544 00
26 97
4'88 30
77 34
34 00
3,812 04

1,250
. 14
11
605

00
93
30
00

Reniarks.
Arrearages:
'
Balance June 22, 1827.
Balance June 8, 1820.
Balance September 22, 1823.
Balance June 12, 1820.
Balance J a n u a r y ! , 1820.
Balance September 29, 1829.
Balance ,August 21, 1820.
Balance June 27, 1820.
Balance December 7\ i 1821.
Balance July 1,1820.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance May 13, 1820.
Balance October 25, 1820.
Balance January 1, 1820."
Do.
do.
Balance April 30, 1821.
Balance August 4, 1820.
Balance May 7, 1822. Balance January 1, 1820.
• Do,
do.
Balance Jiily 17, 1820.^
Balance Jaiiuary 1, 1820.
Balance August 19, 1820.
BalanceMay 11, 1821.
"
Bakaiice August^ 29, 1820;^
Do,
. do.
Balance April 20,1822. ^
Balance August 28,1820.
Balance August 30,1820.
Balance August 31,1820.
Balarice January 1,1820,

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1337
1337
1338
1339
1340
1340
1341
1341
1342
1242
1342
1345
1346
1347
1347
1347
1348
1348
1348
1349
1349
1349
1.350
.1350
1350
1351
1351
1352
1353
1354
1354
1354
1356
1357
1357
1358
1358
1359
1359
1360
1360

John Furman
Samuel Delong
1.
Benjamin Mosby
Adam J. RoofTilman Turner
Enos Walker
Henry Deyo
William Gale
John Wingate
James G. Chalmers . . . .
Barnet Williams
...
Cephas L. Rockwood'...
James Meeker
John Butler
Charles Mitchell
-.
William Morrow . . . . . . .
Lemuel P. Montgomery.
Hugh McClelland
William H. Miles
George Nelson
Dabney Morris
John McClintic
Robert B. Moore
John B. Mclntire
Henry Carberry
Samuel Maclay
Arthur Morgan
Joseph Markle
.
Benjamin W. Moss
J . P. Ragland
1.
Daniel Sangford
Edmund Tyler
Benedict Bacon
Henry Burbeck
R. B. Brown
Richard Bean
William Blanchard
Josiah Brady
Benjamin Bailey
Thomas Bruft^
David C. Butts




Lieutenant
Ensign ..,
Cap tain 2Sth.,...
Late paymaster N. Y. militia-.
Lieutenant 3d infantry
Late lieutenant 31st
,. .
Late ensign 13th
Cornet
—,.
Brigadier General Ohio mihtia
Paymaster
--.-•-•
Paymaster 1st reg. Ky. militia .
Captain 31st
Lieutenant militia cavalry
Late captain dragoons
Ensign I9th
..-.
Lieutenant 22d
-.
Major 39th.
Late lieutenant 32d
Lieutenant 43d . Captain
Ensign
Captain Pennsylvania vols... -.
Ensign 34th
Late colonel 36th
Lieutenant artillery
Captain
do
•
,.
Paymaster 1st reg. Va. mihtia..
Paymaster 6th Virginia militia .
Paymaster Virginia cavalry....
Paymaster 5th Virginia militia .
Quartermaster
Colonel
..
Captain 24th
Lieutenant
Lieutenant 19th
Lieutenant 26th
Captain 34th
".
Late doctor and dentist
Captain 31st

185 00
176 00
1.,415 00
15 71
600 00
135 00
73 58
2,884 00
5 OO
17,127 25
754 79
50 00
150 00
4,800 00
1,395 00
200 00
229 33
384 54
21 55
850 00
262 89
794 00
447 33
170 00
3,107 53
200 00
1,848 00
20 00
161 68
48 20
405 33
44 47
75 00
60 96
154 70
44 70
600 00
545 00
01
500 00
34 00

Balance January 1, 1820.
Do.
do.
Do.
do.
Balance October 13,1821.
Balance January 1,1820.
Do.
do.
Balance September 25,1820.
Balance September 27,1820.
Balance February 2, 18.24.
Balance October 1,1821.
Balance January 3,1827.
Balance September 5 18.22.
Balance January 1,1820.
Balance October 13,1825.
Balance October 4, 18.22.
Balance January 1,1820.
Do.
do.
Balance-October 21,1820.
Balance June 10,1858.
Balance January 1,1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance April 22,1824.
Balance January 1,1820.
Balance May 6,1823.
Balance November 16,1821.
Balance March 23,1824.
BalanceMay 15,1822.
Balance December 31,1827.
Balance June 26, 1822.
Balance January 1,1820.
Do.
do.
Balance February 24,1841.
Balance January 1,1820.
Do.
do.
Balance March 30,1822.
Balance January 1,1820.
Do.
do.
Do.
do.

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statement of balances—{jOVLtinvied,
Pages.

Names.

1361 Bailey Bruce
1361 Henry Brooks
1362 N. Branton
1362 Moses Bixbee, jr
136.3 Francis Blaise
1363 AA^illiam R. Boote . . .
1364 Samuel Borden
1364 Jonathan Brooks
1364 John Ballinger
1365 Ross Bird
1365 George M. Beall
1366 Henry Branch
1366 P. Britton
««.
1366 Henry Brown
1367 Peter Bradley
1367 Rufus Bucklin
,
1358 Thomas S. Bailey . .
1368 Ebenezer Beebe
1368 Edward Barnaville .
1369 Julius Bernard
1369 Peter Bryan
1370 Henry Bender
1370 Adolphus Bughardt.
1372 Jeremiah Brown
1372 Richard B a c h e . . - - .
1372 Joseph Barnett
1373 Walter Berryman . .
1374 Jameis Bailey
1374 "Jonas G. Brooks . . .
1375 Joseph Berry
1375 W.Butler
1375

Henry Bell
1376 Daniel Booker



Raak.

Lieutenant 12th
Lieutenant
Lieutenant 7th ..
Ensign 23d
Captain 2d infantry
Lieutenant and quar'mas ter 4th
Captain 6th
Captain 24th
Captain -3d
Lieutenant 17th
Captain 20th
Captain
Lieutenant
Captain
Lieutenant 11 th
Lieutenant Sth
Captain
Lieutenant 34th
Lieutenant dragoons
Lieutenant 2Sth
Lieutenant 21 st
Ensign Oth
Ensign
,
Captain volunteer artillery.
Lieutenant 20th
Lieutenant 2d artillery
Lieutenant Oth
Ensign
....do
Captain 3d infantry
Lieutenant 28th
Lieutenant 20th

Amount,

$917 25
100.00
50 00
100 00
578 00
1 50
975 50
863 50
1,228 19
200 00
770 00
564 58
40 01
30 00
1,918 00
1 81
283 38
1,891 04
261 52
300 00
668 85
50 00
271 84
20 00
100 00
434 00
' 64 05
533 90
28 00
120 00
2,178 00
42 30

290 07

Remarks,
Arrearages:
Balance January 1, 1820.
Do.
do.
Do.
, do.
Do..
do.
Balance November 8, 182-^.
Balance January 1,1820.
Do.
do.
Do.
do.
Balance December 28,1824.
Balance January 1,1820.
Balance October 1,1824.
BalanceOctober 19,1824.
Balance January 1, 1820.
Balance January 1, 1820.
BalanceMay 10, 1822.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance September 15, 1829.
Balance January 11, i821.
Balance January 1, 1820.
Do.
do .
Balance September 7, 1829.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Balance August 13, 1828.
Bala;nce January 1, 1820.
Balance September 10, 1829.
Balance May 6, 1823.
Balance September 10, 1829.
Balance June 16, 1828.

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1376
1377
1377
1378
1378
1379
1379
1380
1380
1381
1.381
1383
1383
1383
1384
1384
1385
1385
1386
1386
1386
1387
1387
13S8
1383
1388
1389
1389
1390
1390
1390
1391
1391
1391
1392
1396
1395
1395
1396
1396
1397'

J osepu Uender
Daniel A. A. Buck
Asa Baker..'
Cyrus A. Baylor
• Samuel S. Berry
Philip Berringer
Edward Baynton
Samuel G. B a l c h . . . - . . . . : . . .
Narcissus Broutiu
AValter Bourke
M.D.Burnett
John Beckett. -.
Ebenezer Benedict
Gideon Brownson
„
William D. Beall
Samuel Burr
Abijah Bennett
Thomas M. Buckley
Walter B. Brown
William P. BlaiaReuben Crawford
^.
James Calhoun, jr.,-deceased
Wm. W. Carr
Jonathan Chase
Lemuel Childress
Malachi' Corning
D . L . Carney . . . .Isaac Craton
Samuel B. Canty
Calvin Crooker . . -,
Daniel Grossman
Thomas Clark
Peter Chadwick
John Carney
AVm. B. Carroll
AVilliam Cock.
:....
John Campbeii
John Cooper
Joseph Cross
'.. -.
Samuel Cherry
Joseph Constant . -




Lieutenant 32d
Captain 31st
Lieutenant 31st
Lieutenant 17t.h
.-..do
Lieutenant
Lieutenant 3d artillery
Lieutenant 24 th
,
Lieutenant 7th . . .
Lieutenant 3d
Captain 46th
Lieutenant ....
Lieutenant 27th
Lieutenant 30th
Colonel 3'6th
Ensign 29t.h
,
Lieutenant 23d . . . . . . .
Lieutenant l l t h
Ensign llth
Ensign 28th
,
Lieutenant 20th
Lieutenant 13th
Quartermaster Vermont militia.
Ensign 39th
Lieutenant 1 Ith
Lieutenant 19th
Lieutenant 10th
Lieutenant 18th
Lieutenant 34th
Captain 34th
Lieutenant 34th
Captain 34th
Ensign 10th
Lieutenant 36th
Captain 6th
Ensign 2d infantry
Surgeon's mate
Captain artillery
Lieutenant 6th
Lieutenant colonel

133 33
89 76
158 71
1,250 00
178 13
40 00
fiOO 00
300 00
1,100 00
1,034 00
100 00
25 00
594 00
8 00
547 83
500 00
249 25
. 82 34
109 82
1,300 00
622 53
20 00739 11
30 00
200 00
805 87
651 94
25 00
2 00
180 00
233 08
585 00
2,150 48
24 00
448 00
151 09
142 29
25 50
221 52
134 40
51 00

Balance January 1, 1820.
Do.
do.
Do.
do.
Balance July 24, 1821.
Balance January 1, 1820.
Do.
do.
Balance January 11, 1821.
Balance December 10, 1821.
Balance October 1, 1824.
BalanceMay 6, 1823.
Balance September 9, 1829.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance February 1, 1821.
Balance January 1, 1820.
Balance September 12, 1829
Balance October 8. 1829.
Balance, January 1, 1820.
Balance January 1,. J821.
Bnlance July 19, 18.27.
Balance May 26, 1821.
Balance June 2, 1821.
Balance April 17, 1822.
Balance May 25, 1825. Balance February 28, 1S22.
Balance September 6, 1821.
Balance January 1, 1820.
Do;
do.
BalanceMay 18, 1822.
Balance January 1, 1820.
Balance September 6, 1821.
Balance January 29, 1823.
Balance January 1, 1820.
Balance September 6, 1821.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.

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statement of balances-—Gontimied,
to
Pages.

Names.

1397 John Campbell.. 1398 William Chisholm
.........
1398 Robert Clark
1399 James Chrystie
1399 Charles Crawford
1400 Charles Carson
1401 Robert Clark . . .
......
1402 Giles J. Chittenden
1403 James Cummings...~
..
1403 Charles Chase
1404 John J. Cromwell
1404 Andrew Cowan
1405 William Chappell
i405 Samuel S. Connor:
:
1406 J o h n B . Cole
1406 Robert A. Crowder
- -..
1406 Robert W.. Carr. - - . . . .
1407 Francis D. Charlton
1407 Joseph I. Clinch
1408 John Caldwell.
1409 F . L. Clairborn
.-<;:..1409 John G. Crump.
1410 James C a m p b e l l . - . . - .
1410 Calvin Cummings
1410 John Carroll
1411 E. A. Clary
1411 Henry L . D u f f e l l . - - . . . . . . .
1412 James Dunlap . . . - - - . . . . . .
1412 Don C. Dixon
1413 John E. Dorsey
1413 A,
M. Dixon
14J3 Simon
—
 Dearborn
1414
Peter Davis ,
..


Rank.

Lieutenant 1 st
. . . . — -..-:Captain Sth
Lieutenant 4th. Lieutenant 14th . . . . . . . . . . . . .
Captain 8th infantry—
Captain 15th
Lieutenant 28th
Contractor
Ensign .— . — . ...
Captain
Lieutenant 3d a r t i l l e r y . . . . . . . .
Ensign —..
......
Captain 45th
Lieutenant colonel 1 3 t h . . . . . . .
Lieutenant J35th
....
Lieutenant 37th
Ensign 35th
Lieutenant 35th
i
Lieutenant 10th
Lieutenant...
Brigadier general volunteers. Lieutenant
Lieutenant 17th
Ensign'21st
Lieutenant 27th
Lieutenant 40th . . . - - ,
Lieutenant 12th . - — . .
Major
—^ - Lieutenant and paymaster 24th
Contractor
Ensign . . . - - .
-....
Lieutenant 34th . . . . . . - — . . - Lieutenant 38tk

Amount.

Remarks.

Arrearages:
$40 00 Balance January 1, 1820.
12 59 Balance November 8, 1824.
534 11 Balance June 7, 1824.
747 53 Balance November 11, 1824.
178.48 Balance November 10, 1824.
50 00 Balance January 1,18.20.
52 92 Balance May 28, 1832.
^ 44 82 Balance October 29, 1821.
50 00 Balance January 1, 1820.
50 00
Do.
do.
173 75 Balance April 15, 1822.
124 32 Balance January 13, 1823.
632 00 Balance January 1, 1820.
Do.
do.
7 51
Do.
do.
54 50
88 79 Balance January 25, 1821. 833 00. Balance January 1, 1820.
Do.
do.
70 55
174 00 Balance September 30,1829.
Balance
January
1, 1820.
50 00
,976 00 Balance July 16, 1821.
100 00 Balance October 3, 1829.
487 44 Balance November 10, 1824.50 00 Balance January 1, 1820. ^
400 00 Balance July. 1, 1823.
57 75 Balance January 1, 1820.
Do,
do.
19 59
384 30 Balance September 30, 1822.
230 46 Balance March 30,1822. •
,820 40 Balance January 1,18.20.
Do.
do.
50 00
Do.
do.
'505 15
.
Do.
do.
788 03

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John D u b o i s . . . . . . .
1414 Thomas Dearborn..
1415 Francis D r e w . . . . . .
^ 1415 xlsaac Davis . - . . . . .
^ 1 4 1 6 ^ -Peter Dorinelly..-...
^ 1416 • Joseph H. Dwight .
. 1417: <).tis: Dyer,:... k----^ - - 1417 • John Darnell - ^. - - 1418 -Richard C.Downes.
1418 Thonnas bavidge. - i4lD Silas Dickinson . . -1419: Richard Dodge
.
1420: Thomas Denny
1420 Benjamin Darby . . .
1420 John Doherty.. - -. 1
1421 Samuel D u n c a n . . . 1422 Jeremiah b o w n e s . .
1422 John F. D i x e y . . . . .
1422 Jeremiah Dimaii . . .
1423 Gaspard :Dupey . . . .
1423 T. E. Dan.ielson....
1424 Jeremiah E d e s . . . . .
1424 Farley;Eddy . > . . . . 1425 Thonias Edmonson.
1426 Nicholas E m i g h . . . .
1426 TisdaleEddy . . . . . .
1426 Palyln Everist......
1427 Jonathan Eddy . -"-.
1427 Thomas Easton . . . ^
1427 William-Eubank . - ;
1428 A. Evans . . . . . . . . . .
1429 John Findley . . . . . .
1429 John E r a s e r . . . . . . . .
i429- Amos Farnsworth . .
1430 James F'aulkner
1431 William Fowler,.. ^.
1431 Thomas P. Finley..
1432 Philip Fisher
1.
1432 Bradbury Farnum.1433 G. Frisbee . . . . , , . . .
1433 Henr^ F , Farley . -.



37 10
Captain, & c . . . . .
Lieutenant 3.3d . . ' . . - - . . .
81 60
Captain 33d. .^ - - . . . . . . . . . . . . .
6 00
Surgeon 6th infantry . .
.
375 ,60
. : 64 00
Lieutenant 13th . . -.'-.
-...
2.33 09
Ensign 13th.-.. . - - . ^ . . . . v . : . . :
364 79
Lieutenant 8th . . . . . .
- -....
64 80
Lieutenant 2d i n f a n t r y . . . . . . . . .
: 5 00
Surgeon's mate 1 4 t h . . . . . . . . . . .
150 00
Ensign 14th.. - --.... . . . . . . - —.
Captain 31 s.t-- - - - - > - - - - - - - - - - - 748 36,
231 20^
Brigadier general militia . . . . . .
150 00
Cadet . . . . . . . . . . - . - . - - - - . . . . .
109 22
Lie.uteuant 30th
.-....:
470 00
Lieutenant militia cavalry. . . . .
350 74
Assistant quartermaster general10 27
Captain rifles, m i l i t i a . . . . . . . . . .
Lieutenant 40th . . . . . . . . . . . . . .
• 20 QQ
515 00
Lieutenant...
.-..-, ......
372 00
Lieutenant 44th ...".. Ensign 1 9 t h . . . . . .
'..
89 00
.1,093 82
Lieutenant 34th ..
........
24
Lieutenant-..
..-.-...--..
Lieutenant 28th . . . . . . — . . . . .
58 00
50
00
^Captain m i l i t i a . . . . . . . . . . . . . . . .
248 00
M a j o r . . . . . . .-. 1.50 00
Lieutenant 31st.
274 31
Quartermaster militia
.
.
36 20
Lieutenant 1 7 t h . . . . . . . - - . . - . . ,
390 00
Ensign . . . .
190 00
Lieutenant . . .
. . . . f..,
160 01
Lieutenant , 2 9 t h . . , . , . . - . .
113 51
Surgeon's mate . . . . . . . . . . . . . . .
' 50 ,00
Major artillery
70 00
118 24
Quartermaster, N. Y. militia....
8,390 07
-^Lieutenant and paymaster
Ensign, 36th . . . .
.—
..
46,00
Lieutenant 21st
11 87
- 150 00
Captain New York volunteers ..
42 00
Ensign....,.-..
•

Balance February 11, 1825,
Balance January 1, 1820.
Do."
do.
Balance October 14, 1829.
Balance January 1, 1820,
.BalanceOctober. 17vl;829,.
Balan ce,January 1,1820.
Do.
do.
Do. : . do. i , w
Balance March 26, ^1830.
Balance January 1, 1820:
- Do.
• do.
. ~
Balance March 20, 1820.
Balance'January!, 1820.
Balance October .13, 1821.
•Do.

: ;^

:

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.••.

.

Balance January 1, 1820.. :. Do. '
..do. .
Balance November 6, i 1822.
Balance January 1, 1820.
BalanceMay!, 1821.
Balance January 25, 1821,
Balance January 1,1820.
Do.
do.- ,
~
Do.
do.
Balance October 16,1821.
Balance Januar.y 1, 1820.
-Do.
do.
Do.
do.
Do.
do.^
Do.
do.
Do.
- -' do.
Balance August 27, 1822.
Balance January 1, 1820. •
Do.
do.
Do.
do.
Balance January 30, 1821.
Balance January 1, 1820.,
Do.
.
do.
'
Do.
do; Do.
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Statemeni of balances—Continued.
rf^
Pages.

Names.

Charles Farnham
James Fullington
^ -.
E. DeFlechier
J. P . Favrot
Amos Gustine
Nathaniel Gookin
James Green Valentine R. Goodrick .
John Gibson
Henry R. Graham
Philip B. Greenwell --.
Henry Glenn^
John Gilbreath
Jobn Gilbert
John Goode
J-ohn G i l l . . . . . . .
Asa Grimes
L.ernuel Grishani
Williarn Gibson
Robert Gilmore
Orin Granger
John S. Grantt
Harry Gilman
Jasper Scull . - -.Johri K e r c h e v a l . . . . . . .
William Robinson . .
George P. Miller
...
Alexander Robertson...
.Tacob D. Petrie
Matthew Oliver
Daniel Libbey

Japaes Gohlson
Asahel
Nearing........


Rank.

Lieutenant 4th ,
Quartermaster 44th
Lieutenant 24th
Lieutenant 4th
Lieutenant 34th
Lieutenant l l t h
....do
Acting Governor Indian Terr*y.
Lieutenant rifles
Lieutenant 5th
Acting post quartermaster
Lieutenant 24th
Ensign 30th
Lieutenant 26th
Captain, & c . . .
Lieutenant 31st
Lieutenant
Lieutenant 36th
Captain Ohio militia
Lieutenant 19th
Lieutenant llth
Ensign 31st,
Paymaster 2d Pa. militia
Assistant quartermaster militia .
Under contract Nov. 18, 1812 ..
Late paymaster 13th Ky. militia.
Lieutenant 17th
Paymaster New York militia . . .
...-do
do
Captain 21 st
Paymaster 7th Kentucky militia.
Captain 19th •
-

Amount*.

Remarks.

Arrearages:
$100 00 Balance January 1, 1820.
Do.
do.
25 00
Do.
do.
400 00
976 00 Balance March 6, 1830.
42 02 Balance January 1, 1820.
45 38 Balance December 8, 1824.
1,063 00 Balance September 14, 1824.
55 00 Balance January 1, 1820.
702 94 Balance June 1, 1826.
20 00 Balance January 1,1820.
250 50 Balance December 31, 1824.
115 65 Balance Angust 4, 1825.
507 68 Balance January 1, 1820,
1,100 00 Balance Julv 5, 1821.
821 37 BalanceOctober 17, 1829.
19 81 Balance January 1, 1820.
135 00 Balance May 18, 1822. .
260 69 Balance April 2, 1823.
, 64 94 Balance November 24, 1828.
93 00 Balance August 5, 1823.
1,250 00 Balance August 30, 1821.
307 19 Balance January 1, 1820.
Do.
do.
287 35
100 22 Balance August 25, 1826.
12 00 Balance November 9, 1820.
76 26 Balance November 14, 1820.
1,312 18 Balance January 24, 1824.
11 15 Balance April 20, 1826.
370 71 Balance November 17, 1820.
31 97 Balance November 23, 1820.
Do.
do.
242 79
140 17 Balance October 23, 1822.
1,234 58 Balance March 21, 1822.

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Samuel Nye
-.
Peter C. Johnson
*.
David Johnson
Matthe^y Jenkins
-"..-.
David Hunter.
•AA'illiam.S. Henshaw-.-..-W. AA^. Hazard
R. G. Hite
Abrahain F . Hull
:
William H a z a r d - . . . . . . . . . . . . . ~
James R. Hanham
.....--...
Henry O. Hill-..
Thomas Hawkins . . - . . . . •
David Holt
..
Thomas Harris
....
H. P.. H e l m . . . . . . . . . .
Henry Huber
Richard M. Harrison
B. Hughes
John Hall
Abner Hines
-Bartlett Holmes ^
Nathaniel Hinkley
Lewis Howard;
George K . H a l l - . . . . . . . . . . - - . . . . . .
Joshua Hamilton
. . . . . - . . . - -. John Hogan . . . . . , . - • . . = . . . . . . . . . . .
Perry H a w k i n s ; . . . . . . . . . . . . .
Benjamin Harvey . . . . . . . . . . . . . . . .
H. A. Hays . . . . . . . ^ . . . . . . . . . . . . .
George. H. Hunter . . . . . — . . . . . . . .
John Wood
....
....-..
Joseph: Hutchinson
F . T. Helmes:
Benjamin Hardaway
A. H. Holmes
L. Heath
John Hopewell
'•• Jacob Heet
Edward Halloway....
Mortimer D. Hall



Major artillery..
Lieutenant 12th.
Lieutenant 3d a r t i l l e r y . . . . . .
Lieutenant 12th
Lieutenant 5th
Hospital surgeon's mate Assistant adjutant general . .
Captain Oth
Lieutenant 2d
Captain artillery
Lieutenant 5th
Ensign 17th
Captain 17th
Lieutenant 20th
Lieutenant 7th
Lieutenant 38th
.
Lieutenant 2.3d
A. D. quartermaster general.
Captain 45th
Lieutenant 24 th
Master mason
Ensign 21st
Captain
Lieutenant 32d
Captain rifles
Captain 39th
.
Lieutenant..--.
Lieutenant 3d
Lieutenant dragoons
Major
Lieutenant
Lieutenant 25 th
.Lieutenant 13th
Ensign
Captain Sth
Lieutenant
-Lieutenant 12th
Ensign 6th
Lieutenant
.Captain

83 69
927 33
1,000 00
1,080 00
143 65
274 06
700 00
270- 00
8.^9 81
11 06
2,310 33
301 40
100 00
1,044 63
440 32
430 00
20 00
112 76
149 89
1,616 00
1,000 00
50 00
304 61
100 00
133 33
115 77
70 00
22 25
850 00
. 1,281 9^
370 00,
50 OU
208 45
58 00
700 23
974 00
200 00
685 00
60 00
98 63
837 32

Balance August 18, 1832.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
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Do.
do.
Do.
do.
Balance December 31, 1821.
Balance January 1, 1820.
Do.
do.
Balance May 21, 1830.
Balance August 20, 1823.
Do.
do.
Balance January 1,1820.
Do.
do.
Do.
do.
Balance October 12, 1827.
Balance September 6, 1823.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance May 6, 1823.
Balance June 14, 1822.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance May 6,1823.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance March 10. 1821.
Balance November 15, 1821.

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Statemerit of balances—Continued.
-cr)
Names.

H. W. Huntington .
T. S. Hopkins
William Hull
Gideon Hawley
Samuel Harper
Michael Hahn
William Hughes
John S. Hackett
Carlisle Humphrej'-s.
Joseph K. J a c o b s . . .
Lewis Johnson
Thomas S. Johnson.
James Johnston
Jonas Jordan
Charles G. Jones . . .
Henry B. Jones
Benjamin .Tackman.
Benjamin B. Jones .
Williiam Jordan
James Erwin
Isaac Keys
.TohnD. Kehr
Thomas D. Kelly...
Samuel Kercheval..
Jacob Koontz
Archibald Kerr
Jesse Kean
Charles Kean
Francis B. King
Lawson Kingsbury.
William King
Abraham Kinney...

Gilbert Ketcham


Rank.

Lieutenant 37th
Brigadier general militia
Captain
Lieutenant 30th
Lieutenant
Lieutenant 27 th
Lieutenant 17th
Lieutenant 24th
Surgeon's mate
Ensign Oth
Quartermaster 26th vol. rifles..
Lieutenant 2d regiment
Lieutenant 14th
Lieutenant 26th
Captain 29th
Lieutenant
Lieutenant 21st
Captain 35th
A.. D. quartermaster general...
Captain of guides
Lieutenant 12th
Ensign
Lieutenant 7th
Lieutenant 20th
Lieutenant

Ensign 14th
Lieutenant 22d
Lieutenant 16th
Lieutenant Oth
Lieutenant 5th
Contractor
Lieutenant colonel volunteers.

Amount.

$4 00

50
400
40
50
200
180
170
20
50

00
00
01
00
00
00
00
00
00

487 00
220 00

175
100
300
113
650

50
00
00
00
00

602 03

1,000 00
50 00
26 87
374 00

130
500
529
220

00
00
67
00

264 48

1,409
400
75
200
45
74

52
00
00
00
60
77

Remarks.
Arrearages:
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do,
Do.
do,
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance July 27, 1827.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.,
Do.
do.
Do.
do.
Do.
do.
Do.
do.
-Do.
do.
Do.
do.
Do.
do.
Balance April 11, 1821.
Balance January 1, 1820.
Balance November 17, 1821.
Balance August 20, 1825.
Balance January 1, 1820.
Do.
do.
Do.
, do.
Balance October 2, 1823.

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1485
3486
1487
1487
1487
1488
1488
1488
1489
1489
1490
1490
1491
1492
3492
1492
1493
3494
1494
1495
1495
1495
1496
1496
1496
1497
1497
1497
1498
1498
1499
1499
1500
1501
1501
1501
1502
1502
1503
1503
1503

Samuel Kirby
Julius Keys..
Isaac Lee
1
I. R. N. Luckett
John B. Long

William Leavitt.
Daniel Lane
William Lithgow.
Prentis Law
,
Robert Ly tie
S. C. Leakin
Joseph Loring
Charles Lamed
William Lewis
John Lucas
Jacob C. Leslie
William B. Ligon
Granville N. Love
John H. Lawson — . -.
James A. Lewis.:
John T. Lacy
AVilliam M. Loftin
R. Lewis
M. M. Lane
James Lawrence
John M. Lawson
Lewis Morgan
Samuel McGuire
Horace Morris
Samuel A. Morse
Stephen Morrill, jr
Elias Morse
John Mclntire . . . . . . .
Alexander A. Meeks..
Charles Mitchell
George Murray
Thomas Means
Joseph Marquand
William McMillan
Charles C. McKenzie.
Thomas G. Murray...




Lieutenant 35th
Brigade major
Cornet of militia
Lieutenant 2d infantry.
Captain 39th
Lieutenant 19th
,
Lieutenant 33d
Lieutenant
Captain 3d infantry
Lieutenant
Captain 38th
Colonel..-.
Lieutenant 28th
Lieutenant colonel....
Captain 26th
Lieutenant 26th
Ensign 43d
Ensign 17th
Ensign 43d
Ensign 20th
,
Lieutenant 3d rifles
Forage master
Lieutenant 33d
Ensign 43d
Ensign
:
Lieutenant 2d artillery..
Captain 35th
.
Ensign 11 th
Quartermaster.Ensign 34th..
...-do
.-...:.Lieutenant 3d rifle
Lieutenant 17th
Lieutenant 15th
Lieutenant 5th
Captain 33d
Agent...
Lieutenant colonel 17th.
Lieutenant 3d'rifles
Lieutenant artillery.....

800 00
300 00
40 00
240 00
100 00
260 00
50 00
30 00
200 00
100 00
50 00
28 00
100 00
521 00
151 69
505 00
55 5f
. 80 88
.350 00
348 00
500 00
2,228 78
100 00
78 75
54 00
44 00
327 24
674
00
1,
48 00

71 14
171 5i
272 65
8 29
192 00
90 00
50 00
23 60
500 00
637 37
78 79
1,244 00

Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance May 20, 1821.
Balance January I, 1820.
Do.
do.
Do.
do.
Do.
do.
Balance August 15,1823.
Balance November 20, 1821.
Balance February 7, 1823.
Balance .Tanuary 1, 1820.
Balance January 12, 1832.
Balance January 1,1820.
Do.
do.
Balance October 20, 1821.
Balance June 28, 1821.
Balance January 1, 1820.
Do.
do.
Balance April 16, 1821.
Balance January 24, 1821.
Balance April 18, 182.3.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Balance May 4, 1822.
Balance January 1,18.20.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance November 15, 1821.
Balance January 1, 1820.
Do.
do.
Balance June 22, 1827.

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Statement of balances—Continued.
OD

Pages.

Names.

1504 Benjamin Mifflin
1504 J ames S. McKelvey...
1505 John E. Morgan
1505 JohnMcColl
1506 James McGee
1507 Andrew McClary
1507 John T. Mason
1507 D. M c C r i m m i n . . . . . . .
1508 James McDonald
35Q8 D. D. McNair
1508 John;McNair
1509 Jonas. Munroe
1509 David Morris
1510 Thomas Machin1511 S. Martindale
1511 W^illiam Martin
1512 Aaron Matson, jr
1512 William My rick
1513 Samuel W. Magruder.
3513 James Minor
1514 William Macomb
3514 James A. Magruder...
3515 Philip Moses
3516 D. McClelian
:.
1516 John Morris
1517 John Mills
3517 Samuel McCormick . .
1518 George McClure
3518 James G. McDowell.3518 Timothey Mathews...
1519 J. H. McComas

1519
Sylvanus Mott
http://fraser.stlouisfed.org/
1519 James Maxwell

Federal Reserve Bank of St. Louis

Rank.

Late deputy commissary.
Captain.. Surgeon's mate
Lieutenant 22d.
Captain 31th
Lieutenant 36th
;..
Adjutant 14th.. .^
Lieutenant 39th
Lieutenant 28th
Ensign 2Sth
Lieutenant..
Lieutenant 19th
z.
Captain 29th
Lieutenant colonel militia.
Ensign New York mihtia.
Ensign 31st.1
..
Lieutenant
Surgeon's mate
Lieutenant 35th
Late q. m. Columbia militia.
Ensign 4th
,
Assistant deputy q. m. g
Ensign 37th
Captain
Brigadier general mihtia.
Lieutenant
Ensign 30th
Quartermaster militia
Lieutenant 29th
Ensign 17th

Amount.

$459
200
150
55
8
339
103
250
154
1,150
100
20
50
60
200
60
360
115
28
200
250
700
450
1
107
389
15
502
• 100
130

43
00
00
00
00
15
81
00
01
00
00
00
00
OO
00
0
op
51
74
00
00
00
00
05
78
86
00
14
00
00
97
100 00.
500 00

Remarks.
Arrearages:
Balance January 1, 1820.
Balance June 28, 1827.
Balance January 1, 1820.
Do.
do.
Do.
do.
Balance October 17, 1825.
Balance January 1, 1820. ,
Do.
do.
Do.
do.
Balance July 19, 1825.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do. .
Do.
do.
Balance December 7, 1830.
Balance January 1, 1820.
,
Do.
do.

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1520
1520
1521
1521
1522
1522
3 522
1523
1523
1524
1524
1524
1525
3525
1525
1526
1526
35.27
1527
1528
1528
1529
1529
3530
3 530
3530
3531
1531
3 531
3 532
1532
1532
1533
1533
1533
1534
3534
1534
1535
,1536
1^36

John Mershon
De Town Madox
Wm. A.Nash
Wm. Nevers
George Newbegin
.
Presley J. Neville
Joshua Norvell
Montgomery Ne^vman .
George Nicholas
°..
Martin Nash
C. A. Norton.
Robert Nevill
John Nicholson
Christian Noyes..
Francis Neale
Robert Neale
Walter H. Overton
Ferdinand A. Oneal...
John O'Connor
Peter V. Ogden".
Richard Plummer
Paul Peckham
Peter Piter
George E. Pendergrast.
Edward Pasteur
,
William PenneU
John J. Plume
James R. Peyton
Thomas Parker
William Parker
Daniel Patch
Wm. K. Paulding
Thomas Pitts
Aaron Palmer.
Daniel Paige
John Putnam
AVilliam Prosser
Samuel Price
James Pike
Chauncey Pettibone...
Abner P. Pinney...




..-.do
Lieutenant 24th
Lieutenant 34th
. . - . d o

•:.....

Lieutenant 33d
Lieutenant artillery
Lieutenant
Lieutenant 2d artillery ,
Surgeon's mate
Major militia
Lieutenant 26th
....do.Captain
Lieutenant 15th
Quartermaster 36th
Lieutenant 40th
,
Captain.
Lieutenant
,
Surgeon's mate
Captain volunteers
Lieutenant 10th
Ensign 4th
Hospital surgeon
Colonel
Captain Oth
Lieutenant and q. m. 6th.
Lieutenant
Captain
Lieutenant 3d rifles
Lieutenant
.'
Ensign 24th.
Captain
Lieutenant
Lieutenant 31 st
Lieutenant 7th
Captain artillery
Lieutenant 4th infantry.
Lieutenant 6th
— -Captain 27th

148
100
68
32
12
372
60
100
20
20
200
560
240
25
100
230
235
10
20
350
610
128
110
20
50
10
280
200
184
318
500
524
32
100
508
77
516
587
200
70
500

70
00
00
31
80
94
00
00
00
00
00
00
00
00
00
60
63
00
00
00
00
00
84
00
50
00
00
00
00
02
00
96
00
00
00
82
00
83
00
00
00

Balance April 22, 1824.
Balance January 1, 1820.
Do.
do.
Balance December 2, 1820.
Balance July 27, 1824.
Balance August 5, 1822.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance May 24, 1820.
Balance January 1, 1820.
, Do.
do.
Do.
- , do.
Do.
do.
Balance March 25, 1824.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
• Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do,
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance November 6, 1822.
Balance May 6, 1823.
Balance January 1, 1820,
Do.
do.
Do.
do.
Balance July 19, 1825.

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Statement of balances—Continued.

to

o
Pages.

Names.

1537 Wm. Prichard
1538 John Rutland
1538 Phineas Read
1540 James Read
1540 Richard H. Root...
1540 John Riddle
1541 Wm. B. Read
1541 Thomas Richie
1.541 Jonas Rhodes
1542 Benjamin Ricketts .
1542 Thomas Ripetto
1543 Samuel Robinson . .
1544 G. H. Rogers
1544 Thomas Ragland...
1544 John T. Riding
1545 L. Robinson
1545 Neil B.Rose
3546 Robert P. Ross
1547 Alexander E. Rose.
1547 Henry Renschner . .
1548 Mason Ronalds . . . .
1548 Isaac Ruland
1.549 James W. Riddle . .
1549 Jonathan Stark
3550 Wm. G. Scott1550 Mason Seward
3550 George VV. Stall . . .
1551 John Simmons
1551 Wm. T. Scottr
1551 Elliot Staple..
1552 .Toseph D. Smith.-
1552
Ed4\ard H. Scott...
1553 David Sill


Rank.

Captain 2d rifles
Captain
Brigade quartermaster
Captain artillery
Lieutenant 13th
Lieutenant
Lieutenant 3d artillery
Lieutenant 36th
Ensign 2Sth
Ensign 14th..-.
Lieutenant 20th-.,
Ensign
....do
Ensign 3d rifles
Lieutenant
Lieutenant 26th
Brigade Q. M. Tenn. militia ..
Lieutenant 27th
Captain 6th
Lieutenant 10th
Lieutenant 13th
Ensign militia
Ensign 14th...^
—
Captain l l t h
Lieutenant
Lieutenant I9th
.-.-do
Ensign 3 9 t h . . . . . .
Lieutenant 3d rifles
Lieutenant
Lieutenant 34th
Lieutenant 36th
Quartermaster New York militia.

Amount.

Remarks.

Arrearages:
$869 31 Balance January 1, 1820.
160 00
Do.
do.
340 00
Do.
do.
408 24
Do.
do.
143 70 Balance December 15, 1820,
.40 00 Balance January 1, 1820.
86 50
Do.
do.
.100 00
Do.
do.
750 00
Do.
do.
450 00 Balance March 21, 1821.
2,557 36 Balance January 1, 1820.
10 00
Do.
do.
^336 24
Do.
do.
50 00
Do.
do.
50 00
Do.
do.
Do.
467 00
do.
Do.
do.
192 11
Do.
720 00
do. ~
Do.
120 00^
do.
Do.
508 00
do.
Do.
408 00
do.
Do.
60 00
do.
Do.
do.
203 59
600 73 Balance March 30, 1823.
35 63 Balance March 3, 1824.
92 00 Balance January 1, 1820.
671 77 Balance October 4, 1822.
648 08 Balance June 18, 18.24.
257 01 Balance January 1, 1820.
Do.
do.
170 00
414 16 Balance March 30, 1822.
500 00 Balance January 1, 1820.
123 00
Do.
do.

d
d
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1553
1554
1554
1554
1555
1555
1556
1556
1556
3557
3557
3557
3558
3559
3559
1559
3560
1560
1561
1561
1562
1562
1562
1563
3563
1564
3564
1565
•3565
3566
1566
3567
3567
1568
1569
1569
1570
3570
1571
3571
1572

Asa W. Simons
Robert Simpson
John Smith
Thomas Spencer
Robert G. Seeley
Nathaniel Sherman
Francis W. Small
Neal Shaw
. . .
.
.
Charles Scott
Sufferers of the Connecticut Land Company
JohnAV. Smoot..
.
.. . . . . . . . . .
Daniel Saint
Willis R. Smith
Thomas W. Shanks . . . ' . . 1
AVm. Sturgiss...
.......
Robert Sterry
Joseph Sumner
.--...
.Tames P. Sanderson
.'...

Ensign 11th
Doc. St. Louis
Lieutenant colonel 3d infantry.
Lieutenant
Lieutenant 2d infantry
Lieutenant Oth

BBDISJUIIII Soiitli

Lieutenant 2d dragoons
Ensign 25th
Maj or
Captain 42d
Lieutenant
.Lieutenant 26th
Ensign 32d
Lieutenant 30th
Lieutenant artillerv
Captain .35th
Lieutenant 15th
..
Lieutenant- 46th
Captain
Captain 4th rifles
Lieutenant 37th
Ensign
Lieutenant 29th
Lieutenant 30th
....
L i e u t e n a n t . . . . . . ..
...
.
Ensign
Ensign 34th
Denutv ci. m. ereneral
Captain 26th

. *•

. - .^

Thomas S Sevmour .
.
....
.
C Sackrider .
..
.. .
Wm Shotwell
Nathaniel Smith
.
..
.
Anderson Spencer ..
John Stewart
...
.....
..
Nathaniel Spalding
.
.........
Wm W Smith
•TohnW Stith
. . .
.Tosenh Schofield . . .
.....
Beniamin Smith
. . .......
Asahel Schovel
. .
J......
Robert Scott
Israel Stoor
Matthew S. Steel
Daniel Smith
.
. .
.Reuben Sallisburv .
. . . . .
David Smith
. .
Drury Stith..
George W. Thomas
Richard Taylor
Joseph Thompson




Lieutenant 6thLieutenant 5th
Lieutenant 42d
i-.
Lieutenant 17th
Ensign 26th
Lieutenant 22d
,
Major and inspector general
Lieutenant 34 th

1,000 00
77 03
400 00
60 43
48 39
450 00
411 17
28 75
2,500 00
706 26
72 69
669 75
300 00
100 00
1,195 81
193 69
300 00
200 00
230 00
918 00
300 00
3,088 00
695 51
• 284 00
326 91
378 26
100 00
300 00100 00
• 350 00
. 75 00
40 13
30 00
10 00
361 09
118 00
50 00
891 00
60 00
3,039 00
231 15

Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
• do.
Do.
do.
Do.
do.
Do.
do.
Do.
do
Do.
do.
Do.
do.
Do.
.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance May 24, 1823.
Balance January 1, 1820.
Do.
do.
Balance August 26, 1824.
Balance December 27, 1822,
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance March 19, 3822.
Balance January 1, 1820
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance February 21, 1833.
Balance January 1, 1820.

fel

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Statement of balances—Continued.
Pages.

Names.

.1572 Solottion D. Townson
1572 Adamson Tannehill
:
1573 J. C. Taite
1573 John Trimbo
1573 Noah Terrv3574 S.Turner
1574 Ebenezer Tavlor
. .. . . . . .
1574 M. Talliaferro
1575 R. C.Talbott
3576 David Tracey
-..---. . . . . . . . . . . .
3576 Nathaniel Taylor
..
..
.
1577 Wilham Tatham
.
....---.
3577 John Valleau
3577 Peter J. Vosbury
1578 N. J. Vischer
.
1578 Storm T. Vanderzee
.
.
...
. .
1579 Joseph Warner
1580 Nathaniel Wilson
3580 Daniel B AVilcox •
1580 J. West
1581 Ebenezer AVhite
. . .
1581 George AVyche.
1581 Benjamin W^oodman
....... .....
1582 Wm. L. Wilkinson
1582 Benedict White
1582 James Ward
1584 Alexander Wentzel
..
...
1584 Jonathan Williams
1585 Hays G. White
1585 John C. W^allace
....
1586
William Warren

1586 Samuel Weegy
http://fraser.stlouisfed.org/
1587: Simon C. Williams
Federal Reserve Bank of St. Louis

Rank.

Amount.

Brigadier general mihtia
Lieutenant 39th
Lieutenant 28th
Cantain. &c . .
Lieutenant
' Captain . .
.. . . . . . . . . . .
Captain 35th
Captain 26th
Lieutenant 37th
Brigadier general

.-

Lieutenant
9th
Lieutenant colonel
13th
Captain rifles
Wagon master
Quartermaster Ohio militia
Surgeon
Lieutenant 13th
-.
Assistant adjutant general
Captain 21st
Lieutenant
.
-•- .
Lieutenant 34th
,
Lieutenant
-.
Lieutenant 36th
Lieutenant 38th
Colonel United States army
Brigade quartermaster
Militia.
..
...' ....
Lieutenant 19th
Lieutenant 16th .
Lieutenant 35th

.

$33
500
50
150
200
460
200
20
280
104
' 500
100
125
' 650
361
135
26
100
743
300
370
121
130
131
110
30
40
650
223
80
205
34
196

00
00
00
00
00
00
00
00
02
00
00
00
25
00
51
14
32
00
67
00
00
60
37
78
50
00
00
00
55
00
62
18
00

Remarks.
Arrearages:
B.alance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
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Balance February 7, 1823.
Balance January 1, 1820.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Do.
do.
Balance November 19, 1823.
Balance January 1, 1820.
Do.
do.
Balance July 23, 1823.
Balance January 1, 1820.
Balance June 26, 1821.
Balance March 18, 1823.
Balance April 9, 1823.
Balnnce January 1, 1820
Do.
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3586:
1588
1588
3589
• 1589
1:590
j 595
1590
1591
1:591
1592
1593
1593
1594
3594
1595
15951595
1596
1605
/3606
1607
1608
1608
3610
1611
1613
1614
1614
1614
1616
1616
3618
1618
3620
1620
1620
• 1621
1621
3621

....-•

Jon'n Williams
John' S. W i l l a r d . . . . . - - - . . . . . . .
Uriah Ward-.
John W i l s o n . . . . . .
,.
,,.......
Ira Westover•
.
,
John Williams
Linneus T. Wheelock
John Watson . . . . . . . . . -^. ^ . . . . . . . . . . . . . . . ,
George^ W a t t s . . .
....*......
George Will
Heman Wadham
Sheorick Weeks
..;
John C. Wooding
William Walker
R;obert Young. 1
-"---James M. Young
...........'...
Philip Yost . i . .
Wilham C. Yeates.
............
...
Jonathan W. Young..
.^.
R. D. Richardson
Barzillia Worth
Richard Rudd
Samuel Edmonds. -....
'Sainuel EdmohdsJames Nash
Thomas H. Ferguson
Wm.P. Anderson........
Avery Clark.
TildenTaylor
..--.....
Kenneth McKenzie
\..
J o h n s . Peyton . . . . . . .
:.
John A. Beaulard
.—
Hamlin Cook
-,.....'.
Irvine Keith
...
...
Martin H.Wickliff
Peter G. Vobrhies
, WilliamWhitsett.............^
......
James T. Pendleton...
Wm.C.Vaught.....
Wm.Whitsett..
i.....




Lieutenant 25th - - - -... .^...
Lieutenant colonel Vt. militia . .
Lieutenant 31 st . . . . , - . i . . . . . .
Captain 33st . . .
. -"...,...
Lieutenant. Ensign 4th..... —
—.
.,Lieutenant New York militia....
Ensign 31st'... „
Cantain mihtia cavalry . . . - - . . .
Lieutenant dragoons
EnsigTi26tli--.. . . . ^ . . . . . . . . .
Lieutenant SOth
........
Ensign 1st infantry
Sub-agent......
Ensign 26th
Lieutenant 30th
1.
Lieutenant 1st i n f a n t r y . . . . . . . .
Ensign,5th....
Lieutenant 30th .
Captain of ordnance
.. ,. .
Late paymaster, &^c.
Late pay mastered ICy.m'tedvols
Paymaster general N. Y. militia.
Late
. . . do . . . . . . . . . .
Paymaster, &c . Ensign . . . . . . . . . . . . . . . . . . . . .
Late colonel 24th
Late lieutenant 24th
.
....do
..........:..
Captain 14th
..
Captain artillery- - - - . . .
Lieutenant Sth infantry . . . . .
Deputy paymaster . . . . . — . .
Captain 8th
Late paymaster 5th Ky. mihtia..
Deputy paymaster
Late paymaster, & c . . . . . . . . .
Paymaster
Paymaster Ky, militia........
Paymaster, &c.^-

220 00
200 00
250 00
5 06
11 28
50 00
40 00
1,070 00
30 00
30 00
167 06
695 00
236 00
300 00
608 24
• 71'84
299 00
171 64
33 40
191 32
4 00
380 73
575 34
10,498 08
4,152 09
938 98
550 00
11,811 33
. 154 00
50 00
lO'O 00
96 00
50 00
37,467 72
15 00
9 15
27,614 13
1,080 40
563 37
2,410 37
3,41.3 51

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Balance February 3 9, 1821 ^
Balance January 1, 1820.
' Do.
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Do.
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Balance June.30, 1823.
Balance January 1, ^1820.
Balance Noveniber 26, 1825.
Balance January 1, 1820.
Do.
do.
Balance December 1, 1820. ^
Balance April 5, 1821. .
Balance December 19, 1820. .
Balance September 12, 1823.
Balance January 28, 1825.
Balance January 17, l82I.
Balance February 23, 1821.
Balance November 9, 1835. ^
Balance October 3, 3829.
Balance March 33, 3821.
Balance March 21,1821.
Balance April 11, 1821.
Balance April 36, 1821.Balance July 2, 1823. , - '
Balance April 18,^ 1821.
Balance April 2.3, 1821.
Balance January 1, 1824.
Balance May 8, 1822.
Balance July 2, 1821.
Balance December 10, 1823.
Balance May 8, 18.22.

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Statement of balances—Continued.
Names,

Pages.

1622
1623
1623
1624
1624
1625
1626
1526
1628
1628
16.30
1630
3630
1631
1631
1631
1640
1640
1640
1641
1642
1643
1644
1645
1645
3646
3647
1647
1648
3650
36.50
1650

Rank,

Late captain
....
James S. Swearengeii
Late^colonel 17th
George Todd
.... .
Late,cap tain 13 th
John K. Paige
Late lieutenant 10th
Lewis Yancey. —
John H. Simons.
...
Late lieutenant 15th . . . . .\ — .
Philip C. Whitehead.
Late paymaster N. Y. militia . . .
P. F . Hunn
Ebenezer AVay... — - . . . . . . . . . . . . . .
..
Late captain 4th infantry
Abraham R e y n o l d s . . . . . . . . . . . . .
..
Captain 15th
Joseph Proyaux.
-.....-.,...
Lieutenant 1st regiment artillery
Alpheous R o u s e . - . . . . . - . . . . - - - . . . - . . . . . .
Late quartermaster N. Y. militia
John Vernor, jr
..
...... ^........
Forage master, & c . . . . . . . .
Andrew Backus
Late forage master N. Y. militiaRichard Caldwell
^^..---.-....----.. Captlain 25th
;.
-.. .
John Garrett. - . . Ensign 10th -infantry
-.
James Wilkinson
Ijate major general. - John Levake
. ....
Late captain 2 6 t h . - . - . - .
William Barney. ...
Lieutenant 30th . . - - - . . . . . . . . .
Henry Whiting'..
.......
.........
Lieutenant 1 st dragoons
Charles Lawton.
-Captain volunteers
James S m i t h . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Paymaster 1st O. militia . . . . . . .
William S c o t t . . . . . . i . . . , . . . . - . » .
Lieuten ant 24 t h . . . .
.
Nathaniel Hamlin
....
Quartermaster militia
......
Luke Parsons...'— . , . - - - - .
......
Captain militia
.
Rufus How, cornet, and Isaac Fames, lieuten a,nt militia
,.-...
Caleb B. Campbell . . . . . . . . . . . . .
......
Ensign 19th..
......--.John Eagan
Late lieutenant 27th infantry...
Philip H o u t s . - - - - - - - ...do....--..---..........-.
Beverly Roy
...--,V
..o-Lieutenant 24th. - . , . . . . - - - - . - - .
Wilson P. Greenup,.- - .
....;..-.......Late p. m., 1st reg. Ky. It. d'gsWilson P. Greenup . ...do..
.....:... --.-.-..
James Clark
Captain 32d infantry ------ . - . .
'"^-^nt E. Loockerman
^......
---do......,
..




Amount.

INS

Remarks,

Arrearages:
$4 00 Balance May 3, 1821.
3,869 22 Balance March 21, 1822.
554 16 Balance May 8, 1821.^
2,530 04 Balance May 25, 1821.
207 94 Balance January 1, 1820.
25 00 Balance June 18, 3821.
53 77 Balance January 19, 1822.
279 56 Balance June 26, 1821.
49 00 Balance August 31, 1823.
250 00 Balance August 13^ 1821.
300 00 Balance October 16, 1821.
130 00
Do.
do.
100 00
Do;
do.
178 77 Balance February 2, 1822,
30 00 Balance November 6, 1821.
3,879 71 Balance November 12, 1842.
832 35 Balance November 22, 1822.
50 00 Balance November 30, 1821.
, Do.
do.
20 00
60 00 Balance December 28, 1826.
Balance
October46,
1825.
2,232 71
17- 85 Balance October 1, 1834.
348 50 Balance March 19, 1822.
Do.
do.
45 OO
20 00
Do.
do.
100 00 Balance March 21, 1822.
116 10 Balance March 30, 1822.
Do..
do.
274 50
60 00 Balance July 6, 1822.
17,800 00 Balance February 1, 1821,
2,259 73 BalanceMay 16, 1822,
300 00 Balance October 19, 1822.
100 00 Balance May 30, 1822,

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1655
3655
1655
1656
3656
1658
1659
3670
3670
3671
1672
1672
1674
1674
1676
1677
1678
1678
1678
1679
1679
1680
1681
1681
1682
1682
1682
1683
1686
1688
1691
1696
3697
1698
1699
1699
1700
1700
1701
1710

Uavis

. .

Thornas B. Van Home
.Tohn Martin
..-...-...
Daniel H o f f m a n . . . . . . . .
,
Paul D. Butler
William McClelian
Thomas-F. Wells
D.E.Jackson
Wadsworth Bull
Jam es Ligget

Lieutenant colonel 19th, &c
Late lieutenant 44th
...

.......

William W a t s o n

Robert Gray
.--John Miller
.-......-...-..
John T. Pemberton
Seth Bannister
. . . -.
.
.- - .
John MacOueen . . . . . . . . . . .
.
John P. H o u s t o n . . . . . . . . . - - .
.
Thomas P. Moore
Job n Kirby
.
.
. . .. . .
Jonathan Grant
. .
Michael McClelland
Francis Newman
Edward King
Samuel Turner
Daniel Dana
-.
James H. Watts
Jared Ingersoll.
Batteal Harrison .
Joshua Clark
John S. Gans . . J
John Merrill
Philip Gryrhes
.
William Smyth
.
Skelton Fel ton
Nathan McLaughlin, deceased.- . - .
.
Joseph H. Windle
^..
AVilHam Gill
Benjamin Hodges
'Robert R. Rufiin
Daniel D. Tompkins
James Howerton




Do.
do.
100 00
9 10 Balance August 9, 1832.
Balance
June
22,
1822.
343
00
.
88 00 Balance June 17, 1822.
500 00
Do.
do.
Major commanding Sandusky..
600 00 Balance June 14, 1822.
Late captain 7th
--.
101 60 Balance August 17, 1822.
Lieutenant Sth infantry:
200 00 Balance October 4, 1822.
Ensign
500 00 Balance October 11, 1822.
25 50 Balance October 15, 1822.
Ensign
Ensign 26th.
.
..
155 00 Balance November 23, 1822.
95-89 Balarice November 6, 1822.
Paymaster colonel militia
375 00 BalanceJuly 13, 1827.
Late colonel 19th
11,568 23 Balance January 18, 1823.
Late deputy paymaster
471 87 BalanceMay 16, 1823.
Captain 9th
320 00 Balance February 12, 1823,
Late lieutenant 1 0 t h . - . . .
500 00 Balance March 18, 1823.
Brigade inspector Tenn. militia.
212 95 Balance April 14, 1823.
Late Captain 12th, &c
150 00 Balance April 29, 1823.
Late lieutenant .•
200 00 Balance May 6, 1823.
Ensign
214 09 Balance Jauuary 7, 1825.
Captain 7th
200 00 Balance May 6, 1823.
Captain artillery
203 62 BalanceMay 31, 182.3.
Captain 18th
46,749 77 Balance January 24, 1825.
Late deputy paymaster
2,972 75 Balance June 24, 1823.
Late colonel 31 st
266 37 Balance July 17, 1823.
Lieutenant 23d infantry
• 475.00 Balance August 4, 1823.
Late captain.
"i
23 91 Balance December 12, 1823.
Captain 2d rifles .".
27 39 Balance February 13, 1824.
Late paymaster Georgia militia .
436 16 Balance December 18, 1823.
Late major general 0 . militia .. Late paymaster 34th
519 71 Balance January 21, 1824.
7, .333 90 Balance March 24, 1824.
.Dist. attorney at New Orleans-Captain 1 st rifles
. . 4,279 16 Balance April 2.2, 1824.
71 95 BalanceMay 18, 18.24.
Late heutenant Oth infantry
266 32 Balance August 23, 1824.
1 ate 1 Oth infantry
Late assistant deputy paymaster 18, 060 61 Balance March 12, 1825.
19 93 Balance October 18,1824. ~
Captain 19th
Late paymaster Md. militia
46 35 Balance December 11, 1824.
Late paymaster 2d regiment art
3,511 11 Balance September 23, 1826.
Late governor New York
304 00 Balance January 28, 1825,
Late lieutenant 28th infantry...
100 00 Balance April 7, 1825,

. . . . . . Lieutenant 32d

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statement of balances—Continued.
Names.

Robert Stockton
.
Joseph Coleman
William Bowman . . .
Benjamin Ropes
.
Peter L. Hogeboom .
Joseph Wescott..:-..
Seth Phelps
John Weakley..
P. Grayson
J. W.Harris
David Abbott
:
James Gray
D. M- Bradford
James B a r n e s . . . . . . .
Samuel Champlain ..
Samuel Champlain ..
William McCarr
Joseph H. Rees .
Alexander A. Meek..
Siamuel Kratzer
Samuel Kratzer
Thomas P . Baldwin..
Thomas Doyle
Storm A. Vanderzee .
Hamlin Cook . .
Robert Crockett
Alexander Dunlap...
Isaac Paugle
Richard H. Lee
Joseph E.. Merritt...
Walter Wilkinson...
Nelson Luckett.

William. Estis-.:


Rank.

Lieutenant 28th infantry . .
Late deputy paymaster
Lieutenant 21st infantry
Captain 21st infantry
Late paymaster 23d infantry
Late captain volunteers..
...
Late captain l l t h infantry
Captain Tennessee militia
Adjutant general
Lieutenant Tennessee militia ..'.
....do.
Captain Tennessee militia
....do:
Lieutenant
Late deputy paymaster
Late deputy q. m. general
Hospital surgeon
Late asst. dep. paymaster gen..
Late district attorney
Late paymaster, ifec
Late acting paymaster, &c
Late asst. dep. q. m
Lieutenant volunteers
....do
Late pay_master Sth infantry
Marshal for the Kentucky dist..
Captain volunteers
Lieutenant 39th
Lieutenant rifles
Late assisant deputy paymasterCaptain 24th infantry
Late major dragoons
Late paymaster Virginia niilitia.

Amount.

$130 00
79,907 09
50 00
1,191 96
5,761 S3
1,247 61
67 48
20 00
' 50 00
15 00
50 00
5 00
5 00
75 00
56,127 20
52,986 97
200 00
2,254 94
3,279 04
159 84
57 30
5,770 00
40 00
10 00
3,810 96
246 29
100 00
177 00
578 09
12,781 43
9.38 68
100 00
8,275 51

to
a:)
Remarks.
Arrearages:
Balance May 31, 1825.
Balance March 18, 1826.
Balance June 24, 1825.
Balance February 6, 1826,
Balance May 24, 1826.
Balance September 13, 1825.
Balance October 17, 1825.
Balance November 25, 1825.
Do.
do.
Do.
do.
Do. ^
do.
Do.
do.
Do.
do.
Do.
do.
Balance March 15, 1827. •
Balance July 18, 1826.
Do.
do.
Balance November 19, 1828.
Balance March 7, 18.28.
Balance February 27, 1827.
Balance June 16, 1828, •
Balance March 17, 1827.
Balance March 28, 1827.
Do.
do.
Balance December 10, 1831.
Balance January 25, 1828.
Balance August 4, 1828.
Balance December 9, 1828.
Balance December-21, 1828.
Balance Decerhber 16, 1829.
Balance November 4, 1830.
Balance November 8, 1830.
Balance December 29.-1830.

d
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3746
1747
1752
1753
1756
37.58
3759
1765
3769
1769
1771
1773
1774
3778
1778
1772

Joseph Owens .--....-.......--..
Thomas D. Owens

Silas Parlin, jr . . . . . . . . . . . .
.. .
John Lucas and John Abercrombie
Adam P e c k . - - . . . - . .
._
Benjamin Vv^allace - . .
..
...
Archibald H. Sneed
- ....
R. Skinner
James Collingsworth
Nicholas L. Dawson.
.. . . . . . . .
Henry S. Geyer
•....
Alpha Kingsley
,.. Thomas Barker
,
.,
Matthew Ernest.. - . .
...........
Samuel Hodffdon
.
Wilham H. W i n d e r . . .
..... ...

Late paymaster 5th infantry.
Late Golohel 2,8th infantry . . . . .
Captain volunteers....
.
.
Sureties of Hamlin Cook . . . . . .
Lieutenant 24th infantry..Major . . . . . . .
Late battalion paymaster . . - - - .
Late United States artillery ..^.
United States artillery - . . . . , -. .
Late paymaster Md. militia^....
Late paymaster 38th infantry^ r Late deputy paymaster . . . . . . . .
Late lieutenant 10th infantry...,
Agent of Q. M. Gen. Wilkins...

907
11,'502
2
1,268
32
3,010
18,'436
157

32
90
41
98
00
21
07
69

Balance February 26, 1834.
Balance March 16, 1331,
Balance June 2, 1831.
Balance August'23, 1832,
JBalance March 2, 1832
Balance May'28, 1833.
Balance June 3, 1849.
Balance April 18,1834.
7,404 67 Balance August 29,1836.
1,419 22 Balance April 11, 1836.
14,097 01 Balance May 27, 1856.26,582 82 Balance June 9, 1837.
176 00 Balance July 28, 1840. .
3iJ6SI 88 Balance November 12, 1842,
. 3,376.58
Do.
do. •
Late major general.... -.-/s*....
l,958:75^ Balance September 10, 1836.

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Balances outstanding from May, 1792^ to July 1,1815, under the liead of arrearagQs,^ $2,831,889 M,.




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128

REPORT OF THE SECRETARY OF THE TREASURY.

EEPOET OF THE FOUETH AUDITOE.
TREASURY DEPARTIMENT,
F O U R T H AUDITOR'S O F F I C E ,

October 28, 1868^
S I R : I haA^e the honor again to submit for your consideration a summary statement of the business of this office during the fiscal year ending
A^ith June 30, 1868. The details into A\^hich I have heretofore entered
render it unnecessary to recapitulate the explanations then submitted,
or to do much more at the present time than to present tabular statements of the operations of the A^arious divisions of the office. These I
shall consecutiA^ely offer for your consideration.
I.-RECORD D I V I S I O N .

Statement of the correspondence of the Fourth Auditor^ office for the fiscal
year ending June 30, 1868, and the worh of the record division.

.5 ^
o

i^

1867.
July
August
September.
October
November .
December .

2,277
2,078
1, 965
2,212
1,95L
1,866

2,751
2,779
2,219
2,702
2,461
2,268

3,248
2, 183
3, 382
2,287
3, 128
1,742

16,288
11,548
28, 421
24, 478
16, 333
3, 763

1,727
1,477
258
352
2,270
395

1868.
Jauuary . . .
.February . .
March
April
May
June

2, 233
1, 994
2.020
1,850
1. 707
1,506

3,305
2,576
2, 834
3, 235
3, 246
2, 377

4,025
3,649
2,902
2,965
3,197
3,192

7,550
7,824
9,^468
10,218
8,958
12, 799

1,366
1,060
1, 7.32
1,111963
882

23, 659 32, 753

35, 900

Total

157, 648 13,593

190
20
21

49

85
57
56
71
49
55
4
4
1
146
196
52

69
56
53
•706
207
76

638

Besides the aboA^e, about 314,000 names have been indexed, of A\^hich
no separate record Avas kept. The aA^erage number of clerks employed
in the ^'record division,'^ during the year, A\^as 15. The chief of this
diAdsion is Charles Cook.




REPORT OF THE SECRETARY OF THE' TREASURY.

129

II.—BOOKKEEPERS' DIVISION.
Statement exhibiting the number and amounts of requisitions eiitered upon
the boohs of this office during the fiscal year ending June 30, 1868, and
also the amount of internal revenue and hospital fund credited to those
funds respectively.
No.
Cash requisitions
Cash refunding requisitions .
Internal revenue
Hospital fund

1266
293

Total

Amount.
130,512,704 97
4,620,033 32
370,878 91
95,047 51
35,598,664 71

The aA^erage number of clerks employed in this diAdsion during the
year Av^as tA\^o.
The chief of this division is Paris H. Folsom.
III.—PRIZE MONEY DIVISION.
Statement of prize money disbursed by the Fourth Auditor during the
fiscal year ending June 30, 1868.
Date.

Claims
received.

Claims
settled.

Amount.

1867:
July
August . . .
September
October..,
November.
December
1868:
January .,
February .
March
April
May......
June

310
562
261
156
278
1,039

268
538
257
137
267
1,060

1158,775 29'
124,360 83
11,307 67
15,222 12
16,081. 70
24,265 14

652
150
1,301
1 746
321
235

674
126
1,301
1,700
276
275

27,278 13
11,808 46
12,109 34
16,164 60
7,818 10
13,333 67

Total,

7,011

6,g79

438,525 05

The average number of clerks employed is scA^en.
The chief of this division is Silas M. B. SerA^oss.
9T




130

REPORT OF T H E SECRETARY OF T H E

TREASURY.

TV.—DIVISION OF NAVY PENSIONS, MARINE CORPS, ETC. -

Statement, of tlie business transacted in the pension and marine division of
the Four-ih Auditor'^s Office during the fiscal year ending on the 30th of
June, 1S6S, :
.
. ,. '
The total number of accounts settled is 345, involving disbursements
to the amount of $1,772;986 08, viz:
235. accounts of pension agents
$329,709 61
44 indiAddual accounts of pensioners
3,241 76
14 accounts of disbursing officers of the marine corps
1,330,963 12
45 individual accounts of officers and privates of the
marine corps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4,939 23
7 accounts of, naval storekeepers
.........
104,132 36
• The number of letters written during the said fiscal ^y^^
The number of requisitions issued is'109, viz.: 53 requisitions draAvn
by the Secretary ofthe Department of the Interior for advances to pension agents; 48 requisitions for payment of arrearages due to pensioners;
8 refunding requisitions.
The number of pensioners A\^hose names have been added to the pension
list during the year is 456.
The accounts of officers of the marine corps in charge of clothing,. &c.,
have been examined and entered on the books as far as returns have
been received. /
'
. ,The number of clerks employed in this division is three, and the chief
ds'Geo. M. Head. " • .. .-"
, . '^ •' ..'.';.;,' \ . .
-• '
—

'

'

.

"

'

^

'

•

'

•

•

'

.

-

'.

v . — A L L O T M E N T D I V I S I O N . . •'-

' .

'

••'•'

,•.:•-

•

'

-

Allotments examined and
adjusted.

Statement of worh performed in allotment division for the fiscal year ending
June 30, 1868.
{•

• • • ? •

©

Date;

•

"S

1867.
July .1
.
.....:.
Angust
-..„._.......
September
.'..
October
Noverirber
.,
,
December
1S68,
. Jauuary
February.... .•
March
April
May -..-•
June
-^
. Total

i-

1.38

1.

139

165
141
190

109
125

-160

1

99

f

109

135
129

131
112
1

167
154
111
97
102

99

85
76
1

63
1,285

,

87

1,638

The number of clerks emplqyed is tA\^o.
The chief of this division is William L. Waller.



•

^

•

.

14
221
61
64.
45

61

64
45
94

-,

si

189
112
-

-

-

94

157 •• L^7.
92
92
51
51
35
35
69
69
31
31
1,000

934

- 189
112
199
^=19
124
121
58
153
87
113
67
59
1,501

'

REPORT OF THE SECRETARY OF THE TREASURY.

131

VI.-PAYMASTERS' DIVISION.

Statement of accounts received and settled in the paymasters'' division from
July 1, 1867, to June 30, 1868, with the amount of cash disbursed in those
settled, and the number of letters written in relation to the same.
Cash disbursements.

Date.

^^
1867.
...-

July
August
September
October
November
December

19
37
18
19
18
25

33
31
28
32
14
36

179
150
135
164
172
151

$1,258,908 94
610,438 89
2,212,499 85
2,224,480 16,
588,570, 65.
2, 080,642 71

22
16
30
20
26
23

23
17
27
19
20
41

243
176
233
209
188
140

734,145 60'
533,066 25»
1,529,335 40.
970,163 44.
656 490 27'
27651 632 91

273

321

2, 140

1868.
January
February
March
April
May
June

-

Total..-

,16,050,375 07

AA^erage number of clerks employed, 20|,
The chief bf this division is William Conard.
VII.—NAVY AGENTS' DIVISION.

Annual report of,the navy agents' division for the fiscal year ending June30, 1868.
Cash disbursements.

Date.

1867
July
August
September
October
November
December

2
2
1
2
4
4

1..
1868,

12
10
6
8
6
5

Janiiary
February
March
April.:
May
June
Total




50

62

$1,316,205 37
3,627,170 91
544,582 54
2,548,503 40
4,088,557 65
2,197,922 93
2,507,791 41
1,208,483 00
1,834,891, 76
2,167,32J 33
1,884,321 16
2,554,553 76
26,480,323 22

24
30
8
40
29
20

19^
2314
2327
19.J

45
37
30
26
35
29

28-^
26:16
26.
21
2L

353

263.

132

R E P O R T OF T H E SECRETARY OF THE

TREASURY.

Statement of amount paid by navy agents for allotments during theyear 1867.
Station.

Amount.
$173,233
112,425
101,796
34,240
33,575
14,851
90

New York
Boston
y.. .
Philadelphia .
V^ashington..
Baltimore - . . .
Portsmouth . .
San Francisco
Total..

00
00
50
00
00
50
00

470,211 00

Accounts remaiaing on hand June 30, 1868,fiA^ejaverage number of
clerks employed, scA^^en; number of A^ouchers examined, 90,000.
The chief of this diAdsion is William F. Stidham.
VIII.—GENERAL CLAIM DIVISION.

Annual report of the general claim division for the fiscal year ending
June 30, 1868.
Number.

'claims received.

September, 1867
October, 1867
November, 1867
December, 1867
J a n u a r y 1868
F e b r u a r y , 1868
March 1868
April 1868
May, 1868
J u n e 1868

314
360
314
373
.367
470
. 390
407
319
393
2.58
256
202

.

4,428

On hand .TillV 1 1867
^Received in J u l y ' ] 8 6 7
Received
Received
Received
Received
jReceived
Ueceived
Received
Received
•Received
Received

in
in
in
in
in
in
in
iu
iu
in

Total

i.

Claims adjusted.

Adjusted
Adjusted
Adjusted
Adjusted
Adjusted
Adjusted
Adjusted
Adjnsted
Adjusted
Adjusted
Adjusted
Adjusted

iu
in
in
in
in
in
iu
iu
in
in
in
iu

J u l y , 1867
August, 1867
September, 1867
October 1867
November, 1867
December, 1867
J a n u a r y 1868.
F e b r u a r y , 1868 . . . . . . .
March, 1868April, 1868
May, 1868
J u n e , 1868

Number.

360
261
223
170
406
369
450
322
553
322
289
278
4, 003

Amount.

$21, 052
16,603
11, 620
14,641
16, 836
18,341
25,093
20,150
19 943
17, 266
23,626
14 128

83
37
18
99
46
51
37
84
07
91
55
68

219, 305 76

Kumber of letters written, 12,390; number of reports on applications
for pensions, 119; number of reports on applications for bounty land,
35; number of reports on applications for admission to naA^al asylum, 19.
The chief of this diAdsion is Alan C. Adamson.
IX.
Virtually, though perhaps not technically, there is still another division
ill the office, Avhose duties, liONA^CA^er, are performed by one person, B. P.
Davis. He acts as disbursing clerk, as assistant and deputy for the chief
clerk, and attends to a number of important and miscellaneous duties
Avhich could not be enumerated A\dthout considerable detail.
The practice alluded to in my last annual report as haAdng been introduced concerning allotments, requiring ^^monthly statements'^ of the
several navy paymasters of amounts paid by them on all expired and
discontinued allotments, continues to be regularly made, and is found to
facilitate the settlement of accounts in Avliich allotments are involved.
A number of the accounts settled in the different diAdsions during the



REPORT OF THE SECRETARY OF THE TREASURY.

133

fiscal year ending AAdth June 30, 1868, A\^ere sux3plemental settlements,
and contained no A^ouchers and embraced nq cash disbursements; but
containing, as they did, suspensions for irregular aiid informal payments
running through several years, required careful iuA^estigation and consumed more time in their settlement than the regular quarterly accounts -,
A^^hile the labor invoh'-ed and time consumed is not made apparent in the
column of " cash disbursements,'' or in the number of A^ouchers examined.
In order to illustrate this, I Avill take the case of the naA^y agent at 'Eew
York. A supplemental settlement of that account has been in progress,
at the present A\Titing, about nine months, employing tA\'0 clerks constantly in inA^estigating the suspensions and passing upon the A^alidity
of corrected vouchers UOAA^ furnished by the agent to reduce the large
balance shoAvn against him by the settlement of his final account, Adz.,
more than $700,000. And yet the labor involA^^ed in this settlement is
only shoA^^n in the tabular report as one account settled, and the Avouch ers
and expenditures haAdng been included in the prcAdoiis accounts, (and
having been there suspended,) are not reported in the present table.
This explanation is necessary in order to understand that neither the
column of ^^cash disbursements" nor ^^accounts settled" can be taken as
the only guides in estimating the actual labor invoh^ed in the settlement
of the accounts in this office.
Tabular statements are A^aluable because the^^ giA^e, oftentimes, a close
approximation to the amount of Avork performed. It is, hoA^^ever, a great
error to suppose that the sum invoh^ed in an account is an index to the
labor required for its settlement, as I liaA^e just partiaUy illustrated. In
fact, in cases AAdiere the number of clerks employed, the amount of time
consumed, and the sum total of dollars and cents iiiA^oh^ed, are all duly
giA^en, there AA^biild still be a probability of error in the judgment of an
examiner Avho Avas personally unacquainted Avith the details, because in
an account of $5,000 there is frequently A^astly more Avork than in another
of scA^eral millions, OAAdng to the blunders and incapacity of those AAdio kept
them, or arising from incAdtable complications, destruction of papers by
fire and A^^ater, and A^arious and numerous circumstances. In this connection let me refer to the paymasters' division in this office.
To account for the falling off in the number of accounts settled in the
paymasters' division, and the amount of cash disbui'sements shoAvn
therein, since the report of 1865-'66, I beg leaA^e to repeat that it is
impossible to form more than an approximate estimate of the amount of
labor performed by reference to the figui'cs shoAvn in the yearly report.
Among the A^ast number of A^olunteer paymasters appointed during the
late rebellion Avere many Avho AA^ere entirely unacquainted Avith the rules
and regulations of the serAdce, and many inaccuracies arose thereby
Avhich affected not only their accounts, but also the accounts of nearly
all A\^ith AA'hom the^^ had transactions.
These imperfect accounts, haAdng to aAvait their regular turn, AA^ere not
taken up for settlement until recently, and, although shoAAdng a comparatively small amount of cash disbursements, they required an unusual
amount of care and labor in their settlement.
Many supplementary settlements haA^e also been made of the accounts
of receiAdng ships A\diereoii the largest disbursements Avere made, the
re-examination of A\^hich has required at least three times the amount of
labor more than the original settlements, and j e t Avhich shoAvno disbursements at all, the Avhole amount haAdng been stated in the report of the
original settlement.
A similar state of things is presented if I refer to the general claim
diAdsion of this office. The common application for bounty may be taken'




134

REPORT OF THE SECRETARY OF THE TREASURY.

as an illustration. The clerk must, in. the first place, address a letter to
the Bureau of Equipment and Kecruiting, in order that he may learn
Avhether or not the applicant enlisted as a volunteer, and when this information is before him the rolls of CA^ery A^essel upon >vhich the man. sei'A^ed
A\diile in the naA^y must be carefullj^ examined for fear he may haA^e been
credited Avdth one or more instalments during the time he Avas in the service, and if all the rolls should iiot be on file it would be necessary to
write another letter to the paymaster to know what amount, if any, was
paid by him. If the man should prove to be a substitute, an additional
letter must be Avritten to the Adjutant General for information in regard
to his principal. Such a claim Avill at most amount to not more than $300,
and in the settlement from one to foui' letters must be written, and the
rolls of from one to a dozen vessels carefully examined, invohdng an
extent of time and labor Avhich a tabular statement does not exhibit.
In the settlement of an ordinaly claim for arrears of pay it frequently
happens that the clerk is compelled to make more search and consume
more time in the settlement, Avhere the amount claimed is for a small
sum, than AVhen it is for a large amount. This commonly occurs in cases
AA^here the party had an allotment running, (Avhich will sometimes giA^e
rise to considerable correspondence,) or an error has been made in his
transfer from one A^essel to another. The clerk would, after all, receiA^e
credit for, one or tAvo letters, and the settlement of one claim for a fcAV
dollars, Avhich, perhaps, cost him scA^eral days' labor.
All applications for admission to the United States ISTaval Asylum are
referred to this office by the Bureau of Yards and Docks, for the purpose
of verifying the applicant's statement of his service, which must not be
less than 20 years in order to secure admission. It Avdll be readily seen
that a man cannot be traced OA^er a period of 20 years from one vessel
to another, under the most faA^orable circumstances, in less than two
days; but in some instances it caunot be done in less than a Aveek. The
clerk in either case Avould only receiA^e tabular credit for Avriting a letter
of about 10 lines.
To give one instance more in relation to this division. A large number of applications for pension under the act of March 2,1867, are referred to this division from the Bureau of Equipment and Recruiting for A^eri' fication of serAdce. Pensions are granted under this law to persons AA^ho
serA^ed 20 year's, and also ^to those Avho served 10 years, but for a less
sum, proAdded they Avere not discharged for misconduct. The same
iiiA^estigation must be made in these cases as that required for the ISTaA^al
As^dum; and in addition, great care must be taken to obserA^e that the
claimant Avas not at any time dishonorably discharged, or marked as a
deserter, either of Avhich Avould depriA'e him of the benefit of the law.
But after all this labor, the clerk AA^ho iuAT^estigated such a case Avould
only receiA^e credit for one letter of about 10 lines.
I might add similar illustrations in regard to the other divisions, but
belicA^e I have said enough to shoAv that the amount iiiA^oh^ed in a settlement, and the number of accounts adjusted in a giA^en time, are not correct criterions of the labor expended in these cases. It has been my
endeavor, during the past year, to employ the force of this office constaiitljT^, and to employ it, likcAvise, usefully for the government. The
amount of Avoik Avill ultimately be less, Avheii the accumulation, of business occasioned by the Avar is cleared off* and the necessary records now
in progress are completed. When this exigency arises it AAdll, of course,
be my duty to recommend the dismission of such clerks as are no longer
needed. During the past year the number of male clerks on the roll has
been 10 less than the number alloAved by the statute regulating the office.




REPORT OF THE SECRETARY OF THE TREASURY.

135

and the number of females employed is four less than hitherto. There
has been a large percentage of sickness in the office during the past year,
and in scA^eral instances cases of disease haA^e occurred Avhich endured
not only for weeks, but for months. As monthly reports of these facts,
however, have been regularly made, I have not felt at liberty to recommend dismissions on account of such visitations, although the working
force of the office has been diminished thereby to the amount of not less
thanfiA^eclerks. I am pleased that I can reiterate the praise which I
have hitherto bestoAved upon the clerks of this office, as persons Avho are
both faithful and capable, notwithstanding some occasional instances of
a want of that prompt and continued attention to duty which completes
and rounds the character of inA^^ariable good conduct.
The chiefs of the various divisions, who are now in charge, have uniformly discharged their functions with gratifying and laudable ability.
To my phief clerk, Mr. William B. Moore, I would again aAvard the high
commendation he so justly deserves for the unfailing and valuable assistance he has so constantly given me in. the management and conduct of
the office. I am greatly indebted to him for its order and efficiency, and
during the past year many improA^ements in the modes of transacting and
despatching business .haA'e been introduced. The files of the office are
very A^oluminoiis, but they are now in more complete order than they
have ever heretofore been. In finally casting a glance over the office, I
am pleased Avith its condition, and trust it will be found that all its business has been transacted with courtesy, promptitude, an d correctness.
With thanks for j^our personal kindness, and for the regard you have
ever manifested towards those who compose your department, I am, sir,
very respectfully, your obedient servant.
STEPHEIS^ J. W. TABOR,
Auditor,
Hon.

H U G H MCCULLOCH,

Secretary of the Treasury,




136

REPORT OF THE SECRETARY OF THE TREASURY.

REPORT OE THE EIFTH AUDITOR.
TREASURY^ DEPARTMENT,
F I F T H AUDITOR'S O F F I C E ,

November 1, 1868.
SIR : I haA^e the honor to submit herewith the usual annual exhibit of
tne business operations of this ofiice. During the fiscal year ended
June 30,1868, the number of accounts eiitered for settlement in the office
Avas 14,575, and the number of letters A^adtten 5,354. A large amount of
incidental labor, such as examining A^ouchers, copying and comparing
accounts, &c., has been performed. Eor more particular information
you are respectfully referred to the schedules hercAvith, marked A to IS",
inclusive.
A comparison of the annual salaries paid to and fees received from
the consular officers of the government during the past 10 years shows
the foUoAving:
Year.

Salaries paid
to all consular officers.

$251,544 94
1858
1859
255,540 85
263,205 98
I860
250,714 19
1861 '.
•8,809 08
Loss in exchange.

•V

Total fees
received.

$110,802 89 Deficit, paid out of treasnry .. $140,742 05
98,383 41 . . . . d o
do... ...do
157 157 44
110,896 78
do
do..- ...do
152,310 20

259,523 27
271,655 74
12,899 80

99,113 23 .^..do

do... ...do

1862
Loss in exchange.

284,555 54
351,032 29
54,368 08

95,562 86

do... ...do!

188,992 68

1863.
Loss in exchange.

405,400 37
334,920 47
28,859 52

152,982 94 l-..do

do... ...do

25.2,417 43

1864..
Loss in exchange.

363,779 99
345,053 48
13,708 16

254,218 34

do

do......do.

109,561 65

1865
Loss in exchange.

358,761 64
340,899 34
9,671 60

287,108 00

do

do... ...do

71,653 64

1866
Loss in exchange.

350,570 94
371,292 63
10,717 77

442,477 56

1867
Loss in exchange.

382,010 42
363,556 .35
10,194 54

424,099 17 -. -do

do

1868
Loss in exchange.

373,750 89

435,179 73 . . . d o

do

do

Excess of fees

. 160,410 04

.

91,906 62

.

42,089 77

61,428 84

.It is believed that the annual revenue from consular fees should be
much greater CA^en than it has been during the last three years, but it is
exceedingly difficult to obtain full and honest returns from aU the con-




REPORT OF THE SECRETARY OF THE TREASURY.

137

sulates. Constant Adgilance is, however, exercised in this behalf, and
aU omissions and delinquencies are promptly dealt with so far as practicable.
Schedule H, shoA^dng the expenses of assessing the internal revenue
for the fiscal year, makes the gross amount $6,142,931 77. In my last
report the gross expenses for assessing duiing the year ending June 30,
1867, appear at $3,921,598 49, (including tax on compensation of assessors and assistants.) The apparent excess of expense in assessing of
1868 OA^er 1867 is mainly accounted for h j the fact that at the time the
report for 1867 Avas made a large number of disbursing agents' accounts
for that year had not been adjusted. These accounts have since been
received and settled, and as a consequence the following expenses belonging to the year 1867 are included in the exhibit for 1868, now submitted,
Adz:
ComiDensation of assistant assessors
$816j 801 71
Salaries of assessors
77, 727 89
Clerk hire allowed to assessors
, 67,222 20
Total

961, 751 80

This amount should therefore be deducted from the aggregate expense
of assessing for the year 1868 and added to that for the year 1867. Thus,
according to the accounts as adjusted and finally certified,- the cost of
assessing in 1867 Avas $4,883,350 29, and in 1868 $5,181,179' 97. The
difference still remaining between the two years is mainly caused by the
increase in the per diem allowance of assistant assessors from $4 to $5
per day.
The proper transaction of the public business in any office depends
in a great degree on the character of its subordinates, the value of whose
services should CA^er be borne in mind. It is with pleasure, therefore,
that I assure you that the clerks connected with this office continue to
discharge their varied duties with a fidelity and ability deserving of
public commendation.
Yery respectfully,
C, M , W A L K E B , Auditor.
Hon.

H. MCCULLOCH,

Secretary of the Treasury,
A.—Statement of the expenses of all missions abroad for salaries, contingencies, and loss by exchange from the 1st July, 1867, to the SOth June, 1868,
as shown by accounts adjusted in this office.
Mission.

Salary.

Contingencies.

Loss by
exchange.

Total.

GREAT BRITAIN.

Charles F . Adams, minister, from July 1,
1867, to May 13, 1868
$15,192 31 $1,541 68
Benj. Moran, secretary of legation, from
July 1, 1867, to May 13, 1868
, 2,169 57
Benj. Moran, charg6 d'affaires, from May
13 to June 30,1868
1,130 30
305.28
D. R. Alward, assistant secretarv of legation, from July 1, 1867, to June''30, 1868..
1,475 00



20,967 18

1,846 96

$22,814 14

138

REPORT OF THE SECRETARY OF THE TREASURY.

Statement JL—Continued.
0

Salary.

Mission.

Contingencies.

Loss by
exchange

Total.

FRANCE. •

John A. Dix, minister, from July 1, 1867,
to June 30, 1868
$16, 675 00' S3,602 27
W. Hoffman, secretary of legation, from
Julv 1, 1867 to June 30, 1868
2,543 76
John AV. Dix, assistaut secretary of legation, from July 1, 1867, to June 30,1868.
1,475 00
20,693 76

3, 602 27

C. M. Clay, minister, from July 1,-1867, to
June 30, 1868.
11,450 00
J. Curtin, secretary of legation, from July
1, 1867, to June 30,' 1868 ....-•. . 1 . . . ' . . . ' ^ i; 760 00

1,200 00

13,210 00

1,200 00

11,450 00

921 94

RUSSIA. '

.

$132 83
23 57
• 9 93
166 33 $24, 462 36

'

14,410 00

PRUSSIA.

George Bancroft, minister, from July 1,
1867, to June 30, 1868
Alex. Bliss, secretary of legation, from July
1, 1867, to June 30, 1868

1,760 00
13,210 00

921 94

14,131 94

5,750.00

953 44

6,703 44

4,189 54

1,346 01

AUSTRIA.

John Hay, charge d'affaires, frora July 1,
1867, to June 30, 1868
MEXICO.

E. L. Plumb, charge d'affaires, from October 8, 1867, to June 30, 1868
E. L. Plumb, secretary of legation, from
July 1, 1867, to October 7, 1867

473 48
6,009 03

4,663 02

1,346 01

11,450 00

2,559 93

171 27

13,210 00

2,559 93

171 27

11,450 00

1,000 00

6,175 00:

807 49

62 41

807 49

62 41

SPAIN.

J. P. Hale, minister, from July 1, 1867, to
June 30, 1868
H. J. Perry, secretary of legation, from
July 1, 1866, to June 30, 1868

1,760 00
15,769 93

BRAZIL.

J . W. Webb, minister, from July 1, 1867,
to June 30, 1868

12,450 00

BELGIUM.

H. S. Sanford, minister, from July 1, 1867,
to June 30, 1868
Aaron Goodrich, secretary of legation, from
July 1, 1867, to June 30, 1868



1,475 00

1

7,650 00

8,519 90

REPORT OF THE SECRETARY OF THE TREASURY.

139

Statement A—Continued.
Salary.

Mission.

Contingencies.

Loss by
exchange.

Total.

'

PERU.
•

k. P. Hovey, minister, from July 1, 1867,
to June 30, 1868
.'
:
S. M. Brent, secretary of legation, from
Julv 1, 1867 to June 30 1868
. -

$9,550 00

$512 13

1,475 00
11,025 00

512 13

$11,537 13

CHINA.
•

I. Burlingame, late minister, from July 1,
1867, to November 21, 1867
5. W. Williams, secretarj^ of legation and
interpreter, from July 1, 1867, to November 21, 1867
5. W. Williams, charg6 d'affaires, from
November 22, 1867, to June 30, 1868 . . .

4,475 43

325 CO

$175 00

1,850 00
3,503 17

713 00

9,828 60

1,038 00

175 00

11,041 60

7,175 00

2,-^79\73

257 31

10,226 04

11,450 00

491 00

35 00

13,210 00

491 00

35 00 .13,736 00,

7,175 00

455 61

7,175 00

732 25

7,175 00

608 88

7,175 00

881 09

8,056 09

7,175 00

412 98

7,587 98

7,175 00

441 67

7,616 67

TURKEY.

I. Joy Morris, minister, from July 1,1867,
to June 30, 1868
ITALY.

xeorge P. Marsh, minister, from July 1,
1867, to June 30, 1868
Jreen Clay, secretary of legation, from
July 1, 1867, to June 30, 1868

,

1,760 00

SWEDEN.

r. J. Bartlett, minister, from July 1, 1867,
to June 30, 1868

^.97

7,637 58

DENMARK.

X. H. Yeaman, minister, from July 1,
1867, to June 30, 1868

7,907 25

GUATEMALA.

^itz H. Warren, " minister, from July 1,
1867, to June 30, 1868-

361 00

8,144 88

N E W GRENADA.

\ J. Sullivan, minister, from July 1, 1867,
to June 30, 1868 .
SWITZERLAND.

}. Harrington, minister, from July 1, 1867,
to .lune 30 1868
NETHERLANDS.

lugh Ewing, minister, from July 1, 1867,
to June 30. 1868



140

REPORT OF THE SECRETARY OF THE TREASURY.

Statement A—Continued.
Mission.

Salary.

Contingencies.

Loss by
exchange.

Total.

HONDURAS.

R. H. Rousseau, minister, from July 1,
1867, to June 30, 1868

$7,175 00

$400 00

7,175 00

98 88

3,922 50

279 21

3,252 50

237 36

7,174 00

516 57

7,175 00

26 80

7,175 00

680 25

9,550 00

800 00

$7,575 0(

HAWAUAN ISLANDS.

E. M. McCook, minister, from July 1,1867,
• to June 30, 1868
ARGENTINE

$18 56

7 292 4'

CONFEDERATION.

A. Asboth, late minister, from July 1, 1867,
to January 21, 1868
H. G. Worthington, minister, from January
22, 1868, to June 30, 1868

7, 690 5'

COSTA RICA.

A. G. Lawrence, minister, from July 1,
1867, to June 30, 1868

368 26

7,570 Ol

NICARAGUA.

A. B. Dickinson, minister, from July 1,
1867, to June 30, 1868

7,855 2

CHILI.

J. Kilpatrick, minister, from J u l y l , 1867,
• to June 30, 1868
S. M. Carpenter, secretary of legation, from
August 7, 1867, to June 30, 1868 '.

161 09
42 64

1,241 59
10,791 59

800 00

203 73

11,795 3

7,175 00

473 44

460 00

8.128 4

PARAGUAY.

C. A. Washburn, minister, from July 1,
1867 to June 30 1868
ECUADOR.

W. T. Coggeshall, late minister, from July
1, 1867, to August 2, 1867

643 4

643 41

VENEZUELA.

J. Wilson, minister, from July 1, 1867, to
Augusts 1867
T. N. Still well, minister, from October 4,
1867, to June 30, 1868

760- 40
5,322 76

208 21

16 87

6,083 16

208 21

16 87

2,897 59

75 00

6, 308 2

HAYTI.

G. H. Hollister, minister, from February 5,
1868, to June 30, 1868



2,972 5

141

REPORT OF THE SECRETARY OF THE TREASURY.

Statement A—Continued.
Mission.

Contingencies.

Loss by
exchange.

$7,175 00

$198 39

$57 00

3,850 00

125 00

7,175 00

725 00

Salary.

Total.

SALVADOR.

^. S. Williams, minister, from July 1,1867,
to June 30, 1868

$7,430 39

LIBERIA.

lohn Seys, minister, from July 1, 1867, to
June 30, 1868

3,975 00

JAPAN.

il. B. Van Valkenburgh, minister, from
July 1, 1867, to June 30, 1868
.
I. L. C. Portman, secretary of legation,
from July 1, 1867, to June 30, 1868

2,425 00

650 00
322 00

0

9,600 00

725 00

972 00

11,297 00

1,406 85

194 71

84 25

1,685 81

PORTUGAL.

I). A. Munro, charge d'affaires, from July
18, 1867, to June 30,1868..
PONTIFICAL STATES.

lufus King, minister, from July 1, 1867,
to July 30, 1867

933 42

933 42

JARING B R O S . & CO., B A N K E R S , LONDON.

^oss by exchange during year

1,257 85

1,257 85

J U D G E S AND A R B I T R A T O R S .

7nder the provisions of treaty with Great
Britain of April 7, 1862.
Truman Smith, judge "at New York, from
July 1, 1867, to June 30, 1868
5euj. Pringle, judge at Capetown, from
July 1, 1867, to June 30, 1868
. ..
7. W. Palmer, judge at Sierra Leone, from
July 1, 1867, to June 30, 1868 .
V. L. Avery, arbitrator, Capetown, from
July 1, 1867, to June 30, 1868
r. A. Whittlesey, arbitrator, Sierra Leone,
from July 1, 1867, to June 30, 1868
Cephas Brainard, arbitrator. New York,
from July 1, 1867, to June 30, 1868

2,425 00

100 00

2,425 00

169 40

116 89

1,950 00

53 60

1,950 00

30 00

1,000 00
12,175 00

Total




130 40

2,425 00

269 40

330 89

12,775 29
325,948 04

:142

REPORT OF T H E SECRETARY OF THE TREASURY;

^,—Statemerit of consular returns of salaries, fees, and^ loss in exchange for
the fiscal year ending June 30, 1S6S,
Consulates.

No.

Fees.

Salaries.

A.
Amoor River . . .
•
2
Algiers . . . .
3 Antwerp
...
4 Amsterdam....5 Aix-la-Chapelle.
6 Alexandria......
7 Amoy ^... —
8 Apia. ^
9 Aux C a y e s . . - . :
10 Acapulco/...!..
11 AspinwaiL.
1

CO
00
00
00
00
00
46
00
00
00
00

$103 46
14 50
3,015 00
830 53
,2,016 75
150 00
686 43
73 73
408 80
1,000.35
4,147 07

2,315 31

8,282 58

2,277 17
1,500 00
1,000 00

6,293 00
1, 054 37
3.54 80
2,778 25
1,804 86
210 84
1,237 26
6,992 48
165 52

$1,000
1,500
2,625
1,000
2,500
3,500
4,037
750
500
1,918
2,500

B.
12 B r i s t o l * : . . . . . .
13 Bell'ast
14 Bay of Islands 15 Bordeaux .
16 Barcelpna
17 Batavia...
18 Bremen
19 Basle
20 Beirut
. . .21 Bahia . . . . . . . .
22 Buenos Ayres .
23 B a n g k o k . . . . . .
24 Brindisi
....
25 Boulogne . . . . .
26 Bradford
27 Berlin
..

3,000 ao
2,000 00
2,250 00
-1,250 00.
3,052 89
1,000 00
1,500 00
1,500 00

119 00
4,525 04
3,419 43

C.
Cork . . . . . . . . . .

2,000 00

29- Calcutta . . . . . . .
30 Cape Town
31 Cadiz:
:
32 Constantinople ,
33 Canea . . . . . . . . .
34 Cyprus
35 Canton
36 Cape Haytien ..
37 Carthagena
38 Callab ..
;.:
39 Cobija..
40 Coaticook
41 Chin Kiang : . . .
42 C l i f t o n . . . . . . . . .
^..
43 Ceylon
44 Chemnitz

5,000 00
1,000.00
1,500 00
3,000 00
1,000 00
1,000 00
8,066. 82
1,000 00
500 00
4,-500 00

28

1,500 00

.

285 90
3,972 12
294 29
840 28 530 37
2 00
2,192
. 565
591
2,884

09
93
12
10

4i 385 87
1,500 00
1,500 00
2,000 00

5,840 00.
• 465 85
1,447 00
, 262 70
7,124 75

2,000 00
2,000 00

4,830 44
1,791 32

1,500 00

32 50

D.
4o
46

Dundee...
Demerara^.
E.

47

Elsinore




* Fees.

R E P O R T OF T H E SECRETARY OF T H E TREASURY.

143

,B.—Statement of consular returns -of salaries, fees, &c,—Continued.
Consulates.

Salaries.

Loss in
exchange.

Fees.

F.
Fort Erie
Funchal
Fayal
Frankfort-on-the-Main.
Foo-Choo

$1,500 00
1,500 00
750 00
5,113 74
875- 00

$3,887
127
• 504
1,641
232

75
60
18
00
37

$33 67
72 81

G.
Genoa
Glasgow
Geneva
Gasp6 Basin
Guayaquil . .
Gaboon
Guayamas . .
Gibraltar
Goderich

1,500 00
3,000 00
1,500 00

1,376 68
8,663 82
949 00

731
1,000
1,192
1,500
1,500

09
00
00
00
00

194
26
714
536
1,681

4,375
2,000
6,000
15,529
2,000
6,428
3,750

00
00
00
04
00
10
00

16 57
42 64

70
97
25
84
78

H.
Hong Kong.
Halifax
Havre
Havana
\
Hamburg
,
Honolulu
,
Hankow, China
Hamilton

Jerusalem

7,395 54
3,761 26
5, 803^ 12
36,723 93
7,066 27
7,459 14
471 03
1,273 36

1 87
126 26
369 84

152 65

1,663 46

K.
Kingston, Jaraaica.
Kanagawa
Kingston, C. W . - - .

2,000 00
3,000 00
1,500 00

London
Liverpool . . .
Leeds
Lisbon
Lyons
La Rochelle.
Leipsic
Leghorn
Lanthala
Laguayra...
Lahaina . . . .
Leith

5,625 00
7,500 00
2,000 00
1,500 00
2,750 00
1,500 00
1,500 00
1,500 00
945 14
1,500 00
3, 000 00

27,558
34,012
1,167
•' 587
5,386
326
5,303
1,651
7
528
180
768

44
22
75
12
00
00
75
29
50
70
47
99

3, 000 00
6,642 27
1,500 00
4,461 96

17,956
4j564
268
5,619

00
21
72
31

1,668 30
3,233-58
1,716 70

10 78
296^76

46
16
64
12

71
22
35
50

18 15
234 66
•

39 6 0

M.
Manchegler.
Melbourne .
Malta
Montreal



14 65
61 79

144

REPORT OF THE SECRETARY OF THE TREASURY.

'B,—Statement of consular returns of salaries, fees, cfed.-^Continued.
No.

90
91
92
93
94
95
96
97
.98
99
100

Consulates.

Moscow.. i . .
Marseilles..,
Malaga . . . .
Matanzas . . .
Munich . . . . .
MessinaMexico......
Matamoras ..
Montevideo.,
Maranham..
Mauritius...

Salaries.

Fees.

$2,586
2,500
1,500
2,500
1,500
1,500
, ^692
i,013
1,250
1,000
2,500

73
00
00
60
00
00
94
57
00
00
00

$16.00
3,804 87
1,471 71
' 5,203 20
. 862.25
1,623 86
378 00
1,876 02
,2,842-.92
496 18
203 66

I,190
8,880
1,500
1,500
1,471
3,181

22
42
00
00
66
32

665 19
11,701 32
1,005 00
.236 56
; 324 50
, 817 59
. 3,282 84

N..
101
102
103
104
105
106
107

Naples . — -Nassau...- Newcastle..
Nantes
Nice . . .
Nagasaki...
Nuremberg .
O.

108
109
110

Odessa..
- . - - . . -... - Oporto
Omoa and Truxillo.... -

2,00,0 00
1,500 00
1,00,0 00

,113 50
314 67
51 75

111
112
113
114
115
116
117
118
119
120
121
122
123

Paris . . - - , ; . . . . - - - - - . - - Prince Edward's island.
Port Mahon...
.
Port Stanley . . . . . . . . . . .
Paso der N o r t e . : . . - . . . .
Panania
->
Pernambuco
^..>..-Para
i.. - -.
Payta...... ^ -. - 1 . . . . . .
P i c t o u . . - - - i . . . . 4--TPalermo. - - ^.. . . . . . . . . .
Piraeus
Prescott...... — . .

7,250 00
3, 370 46
1,500 00

42,380 75
1,.662 88
251 34

'*°5.00"66'

"""""ii'ob"

2,349
2,000
1,000
500
1,500
1,500
395
1,500

18
00
00
00
00
00
60
00

"i/935'88*

1,548 33

782 08.

1,197 29
1,218 26
2,224 81
. 191 48
357 42
1,519 31

Q.
124

Quebec.

125
126
127128
129

Rio de Janeiro.. - . ^ . . . .
Revel
Rotterdam
,-----•
Rio Grande, Brazil 1
Rome..-^
---...

6,000
2,000
2,000
i;ooo
1,500

00
00
00
00
00

.6,656 48

130
131
132
133
134

St.
St.
St.
St.
St.

2,000 ob
1,250 00
4,260.87
1,500 00
1,500 00

i,241g51
126^47

R.

Petersburg
Paul de Loanda
Thomas
Domingo.....
Catharine's




-.

2,223 02
530 32
934 50

2,526 57
147 15
661 62

REPORT OF THE SECEETARY OF THE TREASURY.

145
. /'B.—Statement of consular returns of salaries, fees, (&c,-—Continued.'
Salaries.

Con'sulates.

Singapore.:
..
Santiago de Cuba
San Juan
-Santiago,. Cape Verde..
Santa C r u z - . . . . . ....: .
Stuttgart.............
Spezzia . . . . . . . — . . . .
Smyrna'
Shanghai.... . 1 .
,.
Swatow . . . - - . . . . . - . . .
San Juan del N o r t e . . . .
San Juan del Sur
Sabanilla.--.
Santos Stettin".
.
Southampton
.....
St. Helena
St. John, Canada\EastSarnia........,.-.
Sheffield...r...... . . .

Loss in
exchange.

Fees.

$2,500
2,500
2,500
1,130
1,500
1,000
1,500
2,000
6,096
3,500
2,000
2,413
375

00
00
00
80
00
00
00
00
14
00
00
98
00

$605
475
1,306
158
310
2,972
6
1,349
3,814
216
. 471
363
451

22
22
25
55
83
75
00
53
61
52
09
87
40

$1.12; 84

1,000
2,000
1,125
1,500
1,500

00
00
00
00
00

147
259
256
3,280
1,014
1,872

60
94
05
66
50
28

12 47

3,000
'2, 000
1,500
2,500
3,000
2,559
1,500

00
00
00
00
00
78.

1,000
1,000
1,500
2,000

00
00
00
00

326
864
4,983
36

94
13
41
18

3,000
1,500
750
3,500

00
00
00
00

3,709
4,560
512
1,582

70
50
50
09

84 15
12 07
61 36
89-72.
299 45
184 61

T..
Tangiers .'...-.
Trieste.
......
Tampico
Trinidad de Cuba .
Tripoli
Tunis............
Turk^s island.. ^. .
Tumbez.
......
Tahiti
Talcahuano
Toronto
...
Tamatave :
-..

LO

171 69
1,255 30
1,045 78
. 1,251 58
3 93
334 77

208 55
41 36
71 86
10 00
244 56

V.
Valparaiso. Vienna
Venice
,
Vera Cruz..

24 79

W.Windsor

Zurich . .
Zanzibar.
Total .

1,500 00

1,245 19

750 00
•912 03

1,166 00
331 48

105 51

363,556 35

435,179 73

10,. 194 54

Total amount of fees'......
Total amount paid salaries.
Loss in e x c h a n g e . . . . . . . . . .

$435,179 73
i, 556 35
10,194 54
373,750 89'

Excess of fees ovex expenditures.----,...
FIFTH AUDITOR'S OFFICE, October
Digitized for10
FRASER
T


. . . . . . . 1 . . . .....,„

30, IQ^-,

61,428 8.4

146

REPORT OF THE SECRETARY OF THE TREA8URY.'. • • . REMARKS. ;

No.

•

.'

;

'

.

,

.

.

,

•,,."•'..•
,

'^:

', '"
:•

'

^ •••.

^

^

1. Second .quarter 1868 not received.
'
; , . ' , .
3. Including salary of B. M. Wilson, consular clerk, from July 1,1867, toMarch 31, 1868,
second quarter 1868 not received.
.
,
7. Including, salary of W. P.'Jones, from November 1, 1865, to Novemberllj 1865, and
while making transit from post of duty from February 1, 1868, to May 25, 1868.
8.. Including salary for second quarter 1867, first and second quarters'1868 not received, i
12. Returns, incomplete.
,
."
.
•^'
I.
13. Including salary of G. H. Heap, from June 13, 1867, to June29, 1867, while making
transit to post of duty, and from. July 1, 1867, to August 8, 1867, w^hile making transit;
from post,of djity.
. •,
:,
,
..
14. No returns.
.
15. Includingsalaryfroin.Julyl,. 1866,. to August 20, 1866.
.' i
20. Including salary of L.M. Johnson, consular clerk,from January 1,1868, to March 31,1868,;
21. Including second quarter 1867.
.'
; \
22. including salary of H. R. Helper, from. July 1,1866,, to October 30, 18G6, and wMe
making transit from post, of duty, fromNovember 25j .1866, to February ,2, 1867.
23. First and second quarti?rs 1868 not received.
,
26. Settled up to August 22, 1868..
'
i
35. Including salary of O. H. Perry, from October 1, 1866, to March 31, 1867, and: while
receiving instructions from. April 27, 1855, to May 15, 1855, and while making-transit
to post from May 18, 1855, to August 3, 1855; and wrhile making transit home from
September 11, 1867, to February 2, 1868.
>
. ,
. ^
38. Including salary of A. C. Hyer, jr., consular clerk, from July 1,1868, to June 30, 1868^
39. No returns.
"
"
:'
41. Including salary of J. L. Kiernan, from January 1, 1867, to March 31, 1867, and, for
transit heretofore disallowed from October 4, 1865, to December 20, 4865. :
51. Including salary of Franklin Olcott, consular clerk, from October 1, 1867, to March 31,
1868. Salary of Hobert Miller, consul ar clerk, from April 1,1867, to. September 8. 1867,
Salary of Samuel Ricker, late consul general frorri October 1, 1861, to November25.
1861, and while making transit from post, from November 11, 1865, to December 11,
1865. Also salary of Augustus Gleaser, consular cleik,.from January 14,1868, to June
.30, 1868. • ' ,. •
•:
•...••••
^ - • • •.-••, 52. Fourth quarter 1867. First and second quarters 1.868 not received..
66. No returns.
62. Including salary from April 1, 1867, to June 30,. 1867.
65. Including salary of R. W. Shoffeld, from April 4,1863, to April 9, 1863.
"
.'
67. including salary of Thomas F. Wilson, consular clerk, from February 15, 1867, to October 14, 1867. Salary of Alfred Caldwell, from October 1, 1866, to January 7, 1867,
and while making transit home from March 11, 1867, to May 13, 1867. '
70. Including salary of L. M. Johnson, consular clerk, from April 1,1868, to May 30, 1868.
74. Second quarter 1868 not received
78. Including salary df Albert J. Dezeyk, consular clerk,from July l,1867,to March 31,1868.
^ 82. Including salary of Kintzing Pritchette, from April 18, 1867, to November 27, 1867,
while making transit to post of duty.
..
85. Account settled only to November 6, 1867.
86. Including salary from January 1, 1867,, to June 30, 1867. Firstand second quarters
1868 not received.
v.
.
£7. Including salary of William Blanchard from.October 1, 1866, to October 31','1866, and
while making transit from post of duty, from December 12, 1866, to April 8, 1867,
Also salary of H. J. Hart, from April 1^1867, to June 30,. 1867. ' /
89. Including salary of Franklin Olcott, consular clerk, from July 1, 1867, to September .30,
1867. Salary of Thomas F. Wilson, consular clerk, from October 15, 1867, to December 31, 1867.
90. Including salary of Eugene Schuyler, from August 24,, 1867, to October 24, 1867, while
making transit to post of duty, and froni. October 25, 1867, to November 9, 1867,
while awaiting his exequatur.
-.
^
;
96. Second quarter 1868 not received.
>
^
'
97. Including salary of T . W . Scott,, from September*14, 1867, to OctobetS2, 1867, whild
receiving instructions, and from October 16, 1867, to October 26, 1867,twhile makind
transit to post of duty. '
98. Including salary from April 1, 1867, to June 30, 1867.
:
102. Including salary from January I, 1865.
105. Second quarter 1868 not received.
106. Including salary for first quarter 1867.
;
107. Excess of fees received from July 26, 1866, to AugustTT, 1867.
I l l Including salary of James Hand, consular clerk, and William Heine, consular clerk, froni
July 1, 1867. Salary of Franklin Olcott, consular clerk, for second quarter 1868,



REPORT OF T H E SECRETARY OF T H E TREASURY.

147

112. Including salary of Jay. H. Sherman, from April 1, 1866, to June 20, 1866.= Salary of
E. Parker Scammon, from July 1, 1866, to December 31^ 1867, and salaryc^of Joseph
Co veil, from January 1, 1865, to March 6, 1866.
114. Returns incomplete.
116. Second quarter 1868 not received.
324. Including salary of Charles Robinson, from April 6, 1868, to April.25, 1868,jjwhile
receiving instructions, from April 26, 1868, to April 30, 1868, while making transit to
post of duty, and from May 1, 1868, to May 11, 1868, while awaiting his exequator.
331. Including salary from April I, 1867, to June 30, 1867.
132. Includmg salary of Joseph i l . Thompson, from October 28, 1867, to November 20,
1867, while receiving instructions.
138. Including salary of Benjamin Tripp, jr., from September 25, 1867, to October 25,
1867, while receiving instructions, and from October 26, 1867, to December 4, 1867,
while making transit to post of duty.
340. Including salary for second quarter of 1867.
• .,
143. Including salary of B. R. Lewis, consular clerk, from July 1, 1867, to June 30, 1868.
Salary of O. B. Bradford, consular clerk, from May 27, 1867, to June 30 1868
146. Including salary of Rufus Mead, from October 20, 1867, to November 20, 1867,. while
receiviaig instructions, and from December 2, 1867, to January 16, 1868, while making
transit to post of duty.
347. Second quarter 1868 not received.
i
148. No returns. - '
151.: Second quarter 1868 not Eeceived.
154. Adjusted up to December 31,1867.
160. Including 10 months and three days' salary, while in transit to post of duty.
161. Second quarter 1868 not leceived.
162. Returns incomplete.
3.72. First and second quarter^ 1868 not received, •
173. Secoiad quart&r 1868 not received.

G.—Statement showing the amount expended by the consular officers of the .
United States, for the relief of American seamen at the consulates, the
amount received by them as extra wages of discharged seamen, and the
amount ofloS'S in exchange incurred by them in drawing for balances due
them, as appears from tlie settlement, in the Fiftli Auditor''s office, of the
consular aaccourits for the fiscal year ending June 30,1868,
Consulate.

Acapulco
Alexandria
Amoy
.
Antwerp . - - . . .
Aspinwall
Aux Cayes^.-.
Bahia
Barba,does
Barcelona
Batavia
Bathurst
Beirut
Belfast.
::
Bermuda
:.
Bombay
Bordeaux ^
Boulogne
Bremen
Buenos Ayres..
Cadiz
Calcutta
Callao
Cape Haytien .



Disbursements. "*
$531 63.
130 41
317 27
210 51
438 88
394 57
68 20
295 64
48 03
h 042 87
187 65
15 00
97
231 59
1,065 61
87 10
72 27
10,519 48
260 17
634 05
1,992 90
132 00

Loss in
exchange.

Receipts.

$153 10
446 13
234 60
104 00

130 25

360 00
251 56
917 00

231 00
357 00
338 18
1 44
'20'85'

17 50
13,834 69
22 04
1,150 30
791 18

148

REPORT OF THE SECRETARY OF THE

TREASURY.

Statement—Continued.
Consulate.

Cape Town
Ceylon
Clifton
Constantinople . . . . . . ^..
Curacoa
Demerara
Dundee
" Fayal
'
Genoa
Gibraltar
Glasgow
Goderich
I'...
Guayaquil
Halifax
Havana
Havre
Hilo
Plong Kong
Honolulu
Kanagawa
Kingston, Jamaica
Laguayra
Lahaina
Lambayeque
La Paz
Leeds
Leghorn
Leipsic
Liverpool
:
London
Malaga
•..
Manila
Marseilles
Matanzas
M'auritius
Mazatlan
Melbourne
Minatitlan
Montevideo
Montreal
Nagasaki
Nantes
^
Nassau, West Indies
New Castle upon Tyne.
Odessa
Oporto
Panama
Para
,..".-..
Paris
•
Payta
Pernambuco
Port Mahon
Quebec
Rio de Janeiro
•.
Rio Grande do Sul
Rotterdam
Santa Cruz
Santiago, Verde islands.
Shanghai. .^
Sheffield
Singapore
Sisal



Disbursements.
$200 09
6 78
12 00
172 86
142 75
82 34
388 43
1,427 67
42 61
^92 18
^^1 70
24 00
32 60
59 82
1,390 65
482 07
770 63
1,251 21
0,476 86
3,939 59
390 70
31 72
290 60
33 50
586 04
21 94
46 95
4 14
2,696 38
102 01
3,632 35
135 00
591 45
213 31
90 75
221 00
252 65
126 75
847 96
, 15 75
724 02
318 37
921 03
118 32
36 81
503 10
890 60
67 23
67 74
4,262 25
929 98
243 45
10 00
1,246 22
455 47
524
1,245
14
989
96

23
47
51
07
50

. Loss in
exchange.

$0 18
13 66

10 24

116 25
13 06

307 74
48 28
' 13 24
5 76
1 10
5 20

5 50
38 63

62 14

24 06

"iVh'o

REPORT OF THE SECRETARY OF THE

TREASURY.

149

Statement—Continued.
Disbursements.

Consulate.

Smyrna
St. Catherine, . B r a z i l . . . . .
St. Helena
St. John, New Brunswick.
St. Martin, West Indies..'.
St. PieiTe, Miquelon..: —
St. Petersburg
St. Thomas, West Indies..
Stockholm
Sydney, New South Wales
Tahiti
Talcahuano
Teneriffe
.
Trinidad (island)
Tumbez
Turk's Island
Valencia
-...-.....
Valparaiso
Vera C r u z . . . . „
Victoria, V. I . . .
.'...
Zanzibar
.
.. ^

Total

$15
312
1,189
79
47
68
61
585
91
512
5,214
3,818
45
3
'1,700
263
20
3, 965
369
1,244
570

...-

Loss in
exchange.

Receipts.

00
00
87
80
42
73
64
15
00
22
95
00
45
50
37
14
20
64
75
00
72

52 36
565 33

/ 288
720
1,094
77

20
00
00
85

80 03

192
283
13
2,890

00
71
35
70

89 20

•189 42

93,877 51

1, 520 35

76,170 19

$1 05
$420 00
1 047 00

203 82

RECAPITULATION.

Total arnount of expenditures and loss in exchange
Amount of receipts
Excess of disbu-rsements over receipts.

^

..-•-.

$95, 397 86
76,170 19
19,227 67

jy.—Statement showing the amount refunded citizens, seamen, or their representatives directly from the United States treasury during the fiscal year
ending June 30, 1868^ the several sums having been previously received at
the consulates,
'
/
Edward Rock, citizen, estate of
Charles J..Lewis.. do..
do
John A. Campbell .do
do
cJ.D. A t h e y . . - - . . d o
do
A.M. Hart
do
..do
C. P. Casseles.....do
..do.
James H. Wiley..do
do
E. J. Moore...
do......do
L. Head ley, seaman
do
Robert Easby.. do
do
P. McGinley.. .do
wages refunded
W. J. Scott.... do
,- do
John Brown... do
do
Geo. Jackson ...do
do
Theie, Seilter & Co., consignees money erroneously collected
E. Maxfiel-d, owner
Total.



$276
329
238
56
497
37
417
1,297
69
137
90
80
35
60
25
72

09
14
06
33
32
64
25
03
20
15
00
00
33
00
50
50

3,718 54

150

REPORT OF T H E SECRETARY OF THE

TREASURY.

E.—Statement showing the amount expended by the United States eonsulaU
for expenses incurred on account of criminal seamen for the fiscal year
. ending June 30,1868.
Acapulco
Funchal
Havana....
Havre
Honolulu...... ..
Monrovia
Turk's Island

. . . - . . - . $121
126
. . . . " . . . . . . . < . 330
149
—
85
672
15

.^

TotaL........

-

50
55
74
83
25
18
00

1,501 05

F.—Statement of the number' of destitute American seamen sent to tlie
Uiited States, and the amount paid for their passage^ from the following
consulates, during the fiscal year ending June 30, 1868.
Consulates.

Acapulco
Aux Cayes
Amoy
:
Aspinwall..
Bahia
^Barbadoes
Batavia
Bahamas
:. . . .
Beirut
Bermuda..
Buenos Ayres
Bombay
Cadiz
Callao
Cape town
Cape Haytien
Cienfuegos.
Cow Bay
Curacoa
Fayal
.:.
'Gibraltar
Glasgow
Halifax
Havre, i
Havana
Honolulu
Hong Kong
Jacmel
Kanagawa
Kingston, Jamaica...
La Paz
Liverpool
1
London
Malaga
Manila
'.
Matanzas
Mazatlan
Mayaguez
Messina
Minatitlan
Montreal
Neuvitas
Panama
•
Para



No of
seamen.
25
3
2
38
' 7
22
1
43
2
5
1
1
3
3
12
7
1
1
8

45
5
1
3
4
34
136
1
1
18
5
17
12

12
1
1
8
10
1

2
7
3
2
9

Amount.

Consulates.

$250
90
20
380
70

Pernambuco
Plaister Cove, N. S .
Rio Janeiro.
Rio Grande do S u l . .
Rotterdam
Sagma la Grande
Santiago de C u b a . . .
Shanghai
St. Cruz
St, Helena
...'..
St.John, N . B . . . . . .
Santiago, Cape deV erdel
St.Martin
'..'.
St.Thomas, W . I . . . .
Sidney, N. S. W
Sisal..
Tahifei
Talcahuano
Trinidad Islandl
Valparaiso,, . i
Vera Crus
Victoria, V . I . .
Zanzibar
Amount paid for transportation of ship>vrecked American
seamen from Howland's island. Pacific ocean, to Honolulu
Amount paid for transportation of shipwrecked American
seamen from Baker
and McKean's island. Pacific ocean,
to H o n o l u l u . . . . . . .
Picked up at sea ana
carried to Baltimore.
From Chiltepec bar
(Mexico)to Boston..

00
00
00
00
00

220 00
10 00

515 00
60 00
65 00
10 00
10 00
30 00
30 00
170 00
70 00
10 00
10 00
125 00
995 00
50 00
10 00
30 00
40 00
340 00
1,675 00
10 00
10 00
180 00
50 00
170 00
120 00
120 00
10 00
10 00
SO 00
100 00
10 00
20 00
70 00
34 50
20 00
• 90 00
80 00

Total.

No of
seamen.
11
3

Amount.

3
3
48
28
4

$125 00
30 00
550 00
30 0(^
10 00
10 00
10 00
70 06>
30 00
: » 00
• 310 00
185 00
175 00
260 00
40 00<
40 00
• 20 00
30 00
30 00
30 00
624 00
280 00
40 00

20

600 -0®

52

1,560 00

55
3
1
1
1
7

3
31
39
11
15
26
4
4
2

34

90 00
130 00
924

12,138 50

REPORT OF THE SECRETARY OF THE TREASURY.

151

Gr.—Department accounts, &c., received and allowed during the fiscal year
ending June 30, 1868.
Amounts.

Description.

STATE DEPARTMENT.

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 m issions abroad
-St«,tionery, blank books, SLC. — . . . . • - . . . • . . . . . . . . . . - "-...
Blank books, SLO,.. for consuls -.,- To encourage immigration..._..
Expenses Universal Exposition at Paris
Expenses under the neutrality act
Bringing home from foreign countries persons charged with crime.
Publishing laws in pamphlet form.
Total.

$4,481 98
2,902 S3
18,675 38
23,731 04
56,016 85
4,950 00
3,783 26
20,773 78
8, 453 37
45,803 33
15,064 08
13,723 98
17,631 54
30,614 52
65,057 95
56

331,663 89

Archibald Campbell, commissioner northwest boundary survey, for
running northwest boundary line
'

$15,773 21

N. M. Beckwith, United States commissioner general to the Universal
ExhibitiohPof 1867, expenses during the fiscal year ending June 30,
1868...
:'...

$159,929 73

iNTERtOR DEPARTMENT.

Expenses of taking the eighth census
' Suppression of the slave trade
Packing and distributing documentis
.'. ..
Prfesiervation of collections of exploring expeditions .
Census of Arizona Territory..•.
,
..
United States Statutes at Large
,
Total.

$22,736
520
7,252
3,116
287
945
13

83
12
40
3100
00

34,857 66

PATENT OFFICE.

Coating;ent expenses
Illustrations for reports
Fitting up cases of copyrights ..
Repairing saloon in north wing.
Total.

$358, 527
22,922
1,605
19,311
19

06
60
90
41

402,366 97

POST OFFICE.

Blank books, ^ f e c . . .
Extension
Repairing and republishing post route maps.
Total.....




$80,821 17
39, 999 96
9,969 19
130,790 32

H . - -Statemtnt shoioing the expense of assessing the internal revenue taoies in the several collection districts, i n c l u d i n g the salaries, commissions, a n d extra alloioances of the assessors, their contingent expenses, a n d the compensation of a s s i s t a n t assessors, f r o m J u l y 1, 1867, to J u n e 3 0 , 1 8 6 8 .

g
Tax.

District.

i

i
* Id

o

P a
Clerk hire.

fl o
DQ

1

1o
1

.11 •

i

Is

Ifl

U

o

Tax.

1 •

l'*-i^

Pi
Total.
O
Pi
H

1

O

MAINE.
1st
2d
3d
4th
Sth

district.
district
district
district
district.

. .

Total

$3, 835
3,170
1, 208
1,559
2,131

82
14
03
18
11

$3, 971 89
3, 266 66
1, 247 29
1, 588 60
2,171 13

$136, 07
96 52
39 26
29 42
40 02

12, 245 57

341 29

11, 904 28

3, 327 50
3, 835 79
2,401 12

122, 06
141 76
57 54

9, 564 41

$1, 625
666
650
799
708

00
56
00
99
39

92
52
'96
27
02

$25 75
21 00
13 75
6 00

$50
119
74
87
SI

4,449 94

643 69

66 50

353 01

685 00

.3, 205 44
3, 694 03
2, 343 58

750 00
867 32
938 46

222 98
174 71
105 32

22 50
16 00
25 58

34 84
115 44
127 42

321 36

9, 243 05

2, 555 78

503 01

64 08

2, 533 53
2,699 74
2, 026 09

64 16
72 47
34 52

2, 469 37
2, 627 27
1, 991 57

369 SO
138 00
666 65

31 32
33 60
210 56

7, 259 36

171 15

7, 088 21

1,174 15

275 48

$46
184
115
162
134

43
15
79
55
09

01
77
18
12
76

$11, 426 09
11,687 40
8, 234 40
•9, 089 38
11, 431 15

52, 877 45

1, 009 03

51. 868 42

93 75
200 00
75 00

9,512 15
8, 609 71
12, 646 02

177 72
162 64
236 30

9, 334 43
8, 447 07
12, 409 72

$6 67
5 00

13, 663 94
13, 521 24
16, 030 08

277 70

368 75

30, 767 88

576 66

30,191 22

11 67

43, 215 26

14,75
'12 25
34 11

35 38
141 61
73 99

61 25
75 00
200 00

10, 766 54
9,126 40
.14, 211 28

203 62
173 32
263 30

10, 562 92
8, 953 08
13, 947 98

35 88

13, 580 37
11. 980 81
17,124 86

61 11

250 98

336 25

34,104 22

640 24

33.463 98

35 88

42, 686 04

00
00
00
00
00

$11, 648
11,910
8,390
9, 260
11,667

66
63
08
19
89

$222
223
155
170
236

17, 310
15, 948
10,393
11,812
14, 506

57
23
68
81
74

$300
100
110
100
75

69,970 84

NEW HAMPSHIRE.
1st district.
2d district
3d district

....

Total

-is::)

Ul
O
Pi

O

VERMONT.
1st district
2d district.
3d district
, Total

Ul

o
. MASSACHUSETTS.
] s t district
2d district
3d district
4th district
,.
' Sth district. .V
6th d i s t r i c t . . . .
7th district
district.i....-,.
Digitized 8th
for FRASER

W

3, 865 33
3, 839 40
4, 375 00
4,504 16
3, 852 51
4,375 00
4, 375 00
3, 999 99



125 84
141 96
156 25
. 160 12
142 61
156 25
156 25
ISO 00

3, 739 49
3, 697 44
4, 218 75
4,344 04
.3, 709 90
4, 218 75
4, 218 75
3, 849 99

1,741 61
1, 800 00
3,675 00
.3, 018 15
2, 237 02
2, 584 00
2, 823 29
i, 800 67 1

101 74
223 87
685 08
266 45
303 06
336 44
227 77
300 88 1

5 00
8 00
15 00
26 75
SI 00
12 95
12 00
34 75

433
' 56
320
146
19
203
99
114

78
08
17
43
73
54
13
44

187
200
1,050
525
181
400
150
400

50
00
00
00
00
00
00
00

94,454 34
18, 802 25
37,013 47
21, 940 06
19, 907 82
21, 497 78
23,185-53
18,379 60

477 28
353 05
730 81
435 23
374 35
410 96
440 79
344 63

23, 977 06
18, 449 20
36, 282 6Q
81, 504 83
19, 533 47
21,086 82
22, 744 74
18, 034 97

5 00

3 33

29, 886 18
24,439 59
46, 246 66
. 29, 831 65
26, 035 18
28, 842 30
30, 279 01
84, 635 70

3,838 53
4, 306 18

141 91
152 79

3, 696 62
4, 153 39

1,554 00
2, 499 96.

229 88
408 27

46 25
20 62

100 29
198 20

200 00
175 00

19; 996 23
30, 820. 03

369 67
571 46

19 626 m
30,248 57

41,331 10

1,483 98

39,847 12

23,833 70

3, 083 44.

232 32

1, 391 79.

3, 468 50

235, 997 11

4, 508 23

231, 488 83

*lst district
2d district

4,000 00
3,473 19

150 00
123 65

3, 850 00
3, 349 54

2, 499 96
799 99

78 91
23 07

18 .37

8 00
27 23

200 00

22,889 14
7, 780 80

436 32
143 81

22, 452 82
7, 636 99

28, 889 69
12 055 19

Pi

' Total

7, 473 19

273 65

7,199 54

3, 299 95

101 98

18 37

35 23

200 00

30, 669 94

580 13

30, 089 81

40,944 88

o

4, 249
3,952
4,084
3, 693

154
147
141
134

4, 095
3, 804
3,942
3, 558

1,312
1, 200
1,249
99:^i

133
464
159
32

407
280
284
252

21,101
14,649
14,816
13, 253

27,
20,
20,
18,

9th district
10th district
Total

25,4.53 60
37 704 01
8 33

303, 354 08

, RHODE I S L A N D :

CONNECTICUT,
ist
2d
3d
4th

district
....
district.........
distnct
....
district
Total

pi
69.
59
04
07 '

15, 979 39

19
63
69
64

578 15

50
96
35
43

48
00
95
98

15,401 24'

4, 762 41

3, 849 98
4,173 67
3, 849 99
3, 604 82
3, 705 34
• 3, 754 01
4,324 04
3, 749 38
3, 590 25
2, 716 45
3,105 47
3,111 84
3,850 00
3, 430 98
2, 494 59
1,578 23.
2,339 18
2, 055 24
2, 441 59
3, 450 05
2,166 42
2, 250 96
3,554 36
2,209 22
2,537 59
2, 690 00
3, 239 05
3, 610 97

3, 000 00
4, 999 93
6,344 15
5, 000 00
4, 000 03 •
5, 000 00
4; GOO 00
5, 599 84
3,979 92
n , 9 9 9 92
999 97
1,800 00
2, 600 00
" 3, 200 00
2,113 50
483 01
90 00
1,725 00
650 00
682 61
1, 977 36
1, 200 00
2, 016 63
856 26
1,349 10
999 96
1,249 95
1, 800 00
1,249 96

16
89
73
80

790 53

35
9
' 12
19

82
90
75
00

77 "47

106
214
1.15
64

64
42
57
77

501 40

. 280
100
250
75

00
00
00
00

705 00

21, 508
14, 929
4.5,101
13, 505

79
99
28
69

65, 045 75

69
10
99
42

1, 225 20

10'
89
29 "
27

63, 820 55

"22'56'

,

22 50

064
444
569
003

70
06
14
25

86,081 15
Ul

NEW YORK.
1st district
2d disti'ict.. ^
3d d i s t r i c t . . . .
4th district
Sth d i s t r i c t . .
6th district
7th district.
8thdi.striet
9th district
10th district
l l t h district
12th district
13th district
14th district
15th district
16th di-trirf
17th district
18th district
19th district
20th district
21st district
22d district
23d district
24th district
25th district
26th district
27th district
28th district
29th district

O

3, 999
4,344
3, 999
3,742
3, 847
3, 898
4, 482
3,894
3, 726
2,806
3,216
3,184
4,000
3, 558
2, 570
1, 621
2, 409
2,106
2, 517
3, .570
2. 227
2, .321
3, 688
2, 250
2, 6 Iti
2, 765
3,356
3, 716

98
50
99
55
72
95
44
07
56
6§
26
33
00
91
67
10
65
67
46
17
79
12
78
00
50
77
88
90




150
170
150
137
142
144
158
144
136
90
110
72
150
.127
76
42
70
51
75
120
61
70
134
40
80
75
117
105

00
83
00
73
.38
94
40
69
31
23
79
49
00
93
08
87
47
43
87
12
37
16
42
78
91
77
83
93

522
236
870
560
556
133
213
496
155
261
101
128
64
451
163
206
101
148
289
251
237
215
144
213
338
171
266
120
77

38
19 25
26
69 48
66
97 64
90
31 20
35
47 00
89
39 00
51
36 00
76
75 25
4316 20
47
10 25
10
13 10
94
8 40
07
16 50
96
35 00
07
54 65
77
6 50
lo
20
45 35
69
30 07
72
40 00
03
68 * " " 7 ' 4 6 '
31
10 50
86
31 85
90 • 18 40.
42
5 10
85
10 84
74
39 00
92
7 30

45
79
20
13

61
00
55
00

10 00
19 00
42 00
39 79
79 67
21 65
38 62
250 84
163 23
131 62
28 69
17 26
45 07
6-57
234 08
207 93
58 71
233 41
77 09
73 30
51 63
64 93
74 65

731 81
800 00
1, 250 00
1,208 34.650 00
625 00
2, 500 00
1, 033 33
840 00
.400 00
60 00
n o 00
75-00
500 00
500 00
7 91
50 83
200 00
168 75
120 00
300 00
. 100 00
250 00
61 56
65 00
1.57 53
237 SO
. 350 00
150 00

24, 680 02
25. 547 35
36,931 39
42, 219 94
21, 243 99
24,519 12
23,810-25
54, 042 66
40, 279 89
24, 356 92
13,359 24
18, 092 00
20, 845 87
22, 834 89
17, 075 37
7, 040 51
8,645.16
14,192 51
12, 117 00
9,605 11
20, 750 80
14,362 30
14. 400 42
17, 781 55
.12, 523 80
10, 690 00
14, 761 72
16,623 05
28, 352 46

453
474
701
794
398
: 462
449
1,006
737
.,
448
233
334
439
435
319
131
159
272
225
179
•384
265
270
330
249
201
278
311
528

49
50
06
16
45
93
21
80
61
91
32
03
68
29
58
09
94
69
32
24
28
15
15
73
18
66
15
89
62

24, 226
25, 072
36, 230
41, 425
20,845
24,0,56
23, 361
53,0.35
39, 542
23 908
13,125
17,757
20, 406
22, 399
16, 755
6, 909
8, 485
13, 919
11,891
9, 425
20, 366
14,097
14,130
17, 450
12, 274
10, 488
14, 483
16,311
27, 823

S3
85
33
78
54
19
04
86
28
01
92
97
19
60
79
42
22
82
68
87
52
15
27
82
62
34
57
16
84

ie 06

7 so

10 00

11 00

28, 545 58
35,107 50
48, 987 00
52,105 21
29,703 74
33,569 42
' 33,864 56
64, 584 08
48, 325 21
30,209 69
17, 096 21
22, 932 43
26, 312 22
30, 694 90
23,181 22
10 239 82
10,334.37
18,394 81
15,140 50
12,968 36
26, 565 04
17,994 58
18, 861 38
22, 402 12
16, 343 33
14 4,33 24
18, 990 34
21 924 88
32, 994 64

O
Pi

>
Pi

Kl

O

w
H
Pi
Ul

a
pi

Ox
CP

Statement showing the expense of assessing the internal revenue taxes, 8fc.—Continued.

Tax.

District.

i
Clerk hire.

0 2

o
u

Net coinpensation
of ah-si stant. assessors.

i

fl

H

>>
fl
•J

1

fl 35

fl

I

S
w

CO

. 2 C3

Tax.

a

•

Ol

fli

• 0

0

.1
if

pi

Total.

o

Pi
H

N E W YORK,

o

3.1st district
32d district

$i, 308 55
2, 508 55
3, 873 64

$150 21
62 92
147 89

$4,158 34
2, 445 63
3, 725 75

$5,145 00
782 505, 000 01

$458 00
204 19
640 61

Total

101,135 14

3,371 75

97, 763 39

81, 894 61

9, 004 04

$12 20

$75 99
138 16

1400 00'
112 50
875 00

$36, 241 75
11, 870 92
56, 945 00

$710 64
222 15
1,068 30

$35, 531 11
11,648 77
55, 876 70

$78 75
30 33

$45, 847 19
15, 374 28
66 118 07

833 43

2, 342 05

14, 890 06

716, 742 96

13, 478 20

703, 264 76

153 58

910, 145 92

85
82
104
131
4

150
137
200
200
812

Ul

NEW JERSEY.

3d district

6,133
2, 929
3, 639
3, 980
3, 999

11
59
95
78
99

241
96
131
134
150

64
45
98
75
00

5, 891
2,833
3, 507
3, 846
3, 849

47
14
97
03
99

1,200
1,299
2, 000
2,133
4, 216

01
99
03
28
65

89
152
204
145
222

30
74
97
96
80

16
32
47
37

56
10
45
70

78
88
16
93
99

00
50
00
00
50

13, 764
15,511
20, 634
28, 407
31, 454

58
21
28
69
84

255
288
385
-.529
597

75
48
08
53
33

13, 508
15, 222
20, 249
27, 878
.30, 857

83
73
20
16
51

'

5 00
7 SO

20, 925
19, 745
26, 303
34, 390
40, 002

39
.54
43
31
14

o
w

•

Total

20, 683 42

754 82

19, 928 60 .

10,849 96

815 77

409 74

133 81

1, 500 00

109, 772 60

2, 056 17

107, 716 43

12 SO

141,366 81

PENNSYLVANIA.

I s t district
3d- district
4th district
Sth district
7th district . .
Sth district
9th district
10th district
l l t h district
12th district
13th d i s t r i c t . . . . . . . .
14th district
15th-district...
16th district.
17th district
18th district
district
Digitizedlyth
for FRASER

K|

O
4, 648
4, 647
5, 027
4,-610
2, 774
3,175
2, 828
3,004
4, 859
12
3,166
1, 262
1, 755
2, 524
2.841
2; 296
1,927
2, 237
3,179

02
51 .
30
65
86
53
21
99
41
50
48
33
51
34
12
98
34
04
37



165 00
182 37
186 23
183 99
88 72
109 27
91 40
• 87 75
170 73
21
95 39
42 36
41 89
84 78
88 65
54 12
44 04
61 83
108 95

4, 483
4,465
4,841
4, 426
2, 686
3, 066
2,736
2,917
4,688
12
3, 071
1,219
1, 713
2, 439
2, 752
2, 242
1,883
2,175
3, 070

02
14
07
66
14
26
81
24
68
29
09
97
62
56
47
86
30
21
42

6, 637 63
3,999 99
5,383 33
3,916 61
3, 479 99
• 800 00
1, 800 00
1, 466 64
1, 699 00
1,200 00
1,461 62
883 61
799 99
1,199 95
1, .500 00
1. 066 68
337 00
800 00
936 GO

812
476
399
946
359
98
192
60
280
129
25
220
82
284
166
117
72
129
144

31
56
62
01
90
02
94
75
96
25'
31
79
65
26
72
20
69
28
84

32 60
25
216
64
17
4

'"

20
60
47
45
00

u

76 95
5 24
87 85

57
35
92
i2'6o'
22
9 75
83
38 50
330
30 75
55
64 40
135
11 00
60
45 50
• 29
30 00
38
18 00
118
28 25"
25
51 75

25
02
33
00
11
15
02
94
32
28
03
45
51

927
850
825
625
500
175
312
200
-187
300
213
142
145
300
165
79
100
100
- 40

55, 932 27
49
32, 475 68
00
00
40, 765 06
00
28, 258 86
00
21,631 17
00
1.5, 411 10
50
19, 305 15
00
19, 623 29
50 * • 23, 372 20
13, 877 33
00
15,185 63
71
17, 476 78
83
31
13, 517 22
00
21, 626 90
54
20,306 13
40
21,487 45
00
9, 992 06
00
17, 780 80
12,192 72
GO

1, 056
645
761
593
399
286
355
372
448
203
288
322
248
396
372
405
i 184
^ 326
226

13
19
61
27
27
44
23
59
63
37
29
83
08
20
17
42
78
03
74

54,876
31', 830
40. 003
27, 665
21, 231
15,124
18, 949
19, 250
22, 923
13, 613
14, 897
17,153
13, 269
21, 230
19,933
21,082
9, 807
17, 454
11, 965

14
49
45
59
90
66
92
70
57
96
34
95
14
70
9f
03
28
77
98

20 00
69 96
£G1 32
30,83

5
55
76
35
14
43

00
76
66
41
74
SO

i6 67

67, 769 19
41,667 38
51,815 98
38, 210 90
28,363 23
19 267 94
24, 080 25
23, 930 35
29, 884 04
15, 287 25
19, 795 68
20, 036 81
16, 206 79
25, 636 82
24,639 25
24, 690 95
12 256 30
20, 805 96
16,251 17

^^
H
Pi

fe
d

20th
21st
22d
23d
24th

district
district,
district
district
district

3,194 15 f
2,532 09
• 4,000 00
3, 395 40
1, 547 91

100
149
119
39

109 70 i

71, 449 04

2,407 10

09
99
76
88

3.
2,
3,
3,
1,

084
432
850
275
508

45 i
00
01
64
03

69, 041 94

1. 400 00 (
999 95
3,399 92
1, 500 00
. 600 00 .
47, 266 91

285 20

222 50
420 90
200 12
193 08

6, 321 86

39
15
2
18
14

GO
SO
25
SO
07

756 94

161
22
- 29
24
137

54
34
50
82
64

1, 660 89

187
93
625
300

50
00
00
00

1.33 00
7, 527 78

18^ 338 05
20, 710
18,429
14, 336
18, 098

10
39
41
04

510, 129 79

3.39
380
356
274
330

59
67
47
i39 ,
86

9, 634 25

17.998
20, 329
18, 072
14,062
17, 767

46
43
92
02
18

500, 495 54

93 33
14 59
1, 037 77

23,156
24 114
26. 493
19 381
20, 367

15
72
83
10
.59

634,109 63

Pi

Total
3, 399 74

119 96

1, 800 00

3, 279 78

191 28

14 90

66 04

75 00

22, 846 48

439 36

22, 407 12

27,834 12

MARYLAND,.
1st
2d
3d
4th
5th

district
district
district.
district.
district

o

Pi
H

DELAWARE

,

Total

1, 673
4,136
4, 6G8
3, 698
3, 206

53
77
94
02
77

17,324 03

33
146
161
126
93

67
SO
84
10
52

1,639 86
3,990 27
4,447 10
3. .571 92
3,113 25

561 63

16, 762 40

•

600 00
1, 403 67
4, 399 88
778 45
566 62

126 00
. 75 44
265 07
118 52
97 28

40 23

7, 748 62

682 31

152 48

32 25
51 50
28 50

61
-5
24
12
11

o

31
90
48
85
89

102 00
500 00

116 43

729 50

90 66
37 50

15,258
12,141
'44, 651
16, 234
25, 657

56
41
47
56
56

113, 943 56

278
228
853
30
468

77
15
28
64
04

2,134 88

14,979
11; 913
43, 798
15, 927
2.5,189

79
26
19
92
52

1 7 549
17, 888
52, 966
20,551
29,044

19
54
97
16
56

138, 000 42

. 111,808 68

w
Ul

o
D I S T . COLUMBIA.

3, 668 42

120 91

3, 547 51 •

2, 356 99

1, 658
4, 324
3, 526
1, 684
1,529
2, 053
3, 234
2, 082
2, 991
3, 673
3, 002
3,140
3, 426
2,334
2, 667
1,646

56
153
126
58
26
56
111
39
83
133
85
106
113

92
89
30
95
45
79
73
78
22
68
93
98
81

3,
2,
1,
1,

48
83
32
92
147
49

20
26
58
55
94
22

1,601 18
4,170 46
3, 399 70
1,625 14
1, 502 65
1, 996 62
3,123 03
2, 042 90
2, 908 62
3, 5.39 97
2, 916 26
3,033 20
3,312 79
2, 286 52
2, 583 95
1,614 25
3,191 45
3,728 41
1,8.53 03

140 12

30 00

420 00

18, 593 06

355 96

18, 237 10

24, 731 72

513
482
470
172
134
225
320
208
362
145
192
239
195
286
124
140
291
395
179

26, 675 24
24,967 72
24, 853 01
9,016 21
7, 052 27
11, 883 47
16, 663 v68
10,919 56
19, 018 99
7, 653 43
10,105 78
12, 691 35
10, 279 68
14, 630 47
6,543 19
7,384 16
14, 475 00
20, 973 02
9, 329 16

33, 406 89
32, 140 17
30,918 18
12,401 83
9, 205 83
15,519 73
21,866 08
14,107 16
23 494 54
11,401 76
13, 287 55
17, 040 39
14, 820 70
17,703 03
. 10,137 37
9, 762 62
19 829 58
27, 587 10
11, 992 96

Pi

OHIO.
1st district..
2d district..
3d district..
4d district..
Sth district..
6th district..
7th district..
Sth district..
9th district..
^ 10th. district.,
l l t h disti'ict..
12th district..
13th district..
14th district..
15th district..
16th district..
17th district..
18th district..
19th d i s t r i c t . .
Total..

10
35
00
09
10
41
76
68
84
65
19
18
60
72
21
83

3, 284 00
3, 876 35
1. 902 25
52,038 31




1,608 18

50^430 13

499
075
800
216
350
906
1, 479
712
1, 084
70

'

99
00
00
66
00
51
00
50
50
00

1,000 00
800 00
583 81
600 00
501 96
1, 800 00

2, 000 00
526 00
21,005 93

370 23
108 32
312 33
350 24
171 31
522 09
.271 27
291 97
269 88
63 68
- 83 51
74 47
156 65
,52
136
123
99
325
126

88
32
47
17
42
51

3, 909 72

47
27
"23
20
45
17
58
16
56
33
30
29
13
20
34
38
24
14
12

00
00
85
50
00
00
37
SO
80
30
75
00
75
75
50
25
SO
25
50

565 57

13 25
20
112
38
24
87
158
21
55
41
20
62

00
62
08
60
79
23
73
.75
38
00
37

116
28
121
28
89
46
38

16
60
91
86
46
00
26

1,125 05

1, 200
771
416
135
60
106
112
100
100
131
150
120
100
100
47
150
500
107

27,188 26
00
25,450 13
67
25, 323 27
67
00
9,188 58
00
7,186 93
25 »
12,108 58
50
• 16, 983 81
00
11,128 44
00
19, .361 87
7,798 47
10, 298 .67
25
12,931 34
00
10,474 90
00
14, 916 78
00
6. 067 92
00
7,525 10
50
14,766 70
00
21,368 44
00
'9,508 97
50

4,408 34

270,197 16

02
41
26
37
66 .
11
13
88
88
94
89
99
22
31
73
94
70
42
81

5,081 77

265,115 39

~
21 67
17 SO
24 17

63 34

O
H

Ul

d

346, 623 47

Ol.

Stateme7it shoioing the expense of assessing the internal revenue taxes, 8fc.—Continued.
c3

CO

-fl

District.

o 2

§
Tax.

Clerk hire.

S"2

2

.1

li
as,

.5-S
fl >

o
P4

i

rt "fl

^fl

• "S£

Tax.

§1 .

o
"fl

1

"P

fl ^

J
r

O^

'S 1

g-"S S

Pi

Total.

hj

fl ^

l^'.s

O
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O

o

INDIANA.
1st district
9fi district
3d district
4th district
Sth'district
6th district
7th district
Sth district
9th district
lOth district
llth district........

i, 688 32
• 2, 329 07
2, 195 66
3, 002 44
2, 052 56
1, 751 33
2,-040 OS
1,770 52
2, 004 17

Total...

21,850 03

$3, 015 91

$100 79
34
64
45
100
52
41
52
38
33

40
13
60
11
75
68
00
SO
41

563 37

$2, 915 12
1, 653
2, 264
2, 150
2, 902
1,999
1, 709
1, 988
1, 732
1, 970

92
94
06
33
81
65
05
02
76

21,286 66

$964
999
800
946
1,000
1, 083
623
825
273
584
798

63
96
00
25
03
00
08
00
00
00
00

8, 896 95

$245
117
134
62
141
282
56
42
95
. 88
101

58 ' $17 50
86 SO
08
34 00
63 ,
27 00
64
55
15 00
42
113 75
45
4 00
27
54 75
19
88 ^^ 16 SO
63

1, 368 32

369 00

$1
48
30
32
73
41
10

10
98
29
82
53
94
10

68 94
46 70
7 15

$105
480
• 200
96
96

00
00
00
00
00

93
150
50
100
225

75
00
00
00
00

361 55

1, 595 75

116
100
85
208
176
40
49
187
60
74
31
78
3

1,000
127
180
300
300
250
181
350
100
150
77
168
60

$11,659
7,291
9, 313
9,899
12, 232
11. .378
7, 121
9, 266
10,199
6, 080
16, 884

10
65
73
95
13
25
42
75
76
23
56

111. 327 53

$217
136
. 173
189
231
215
'134
172
191
115
311

48
29
12
10
48
62
08
85
68
33
98

2, 089 01

$11,441
7,155
9,140
9,710
12, 000
11, 162
6, 987
9, 093
10, 008
5,964
16, 572

62
36
61
85
65
63
34
90
08
90
.58

139 00

$15, 690
8, 891
11 993
13,150
15, 476
15, 487
9 884
11,866
12, 551
8, .533
19,814

109, 238 52

222 66

143, 339 41

$4 00
10 00
15 00
41 66
13 00

55
88
45
50
82
.32
28
48
01
00
12

W
Ul

o

n-

ILLINOIS.
156
57
81
109
142
45
68
127
31
56
30
108
31

25
25
49
32
53
96
60
43
97
04
65
74
02

4,218
2, 423
3,185
3,327
4,108
2,120
2, 553
3, 669
1,581
2, 114
1, 582
3,355
1, ,597

66
84
10
32
61
89
64
95
47
58
65
13
80

4, 871 77
1, 200 00
1, 583 27
1,500 00
1,854 00
888 00
1,125-00 .
1, 500 00
1,282 SO
641 00
800 03
746 33
246 00

13t.h district

4, 374 91
2, 481 09
3, 266 59
3.436 64
4,251 14
2,166-85
2,622 24
3, 797 38
1,613 44
2,170 62
1,613 30
3, 463 87
1, 628 82

' Total

36, 886 89

1, 047 25

35, 839 64

18, 237 90

5,041 61
3, 000 19
2, 274 04

189 58
83 40
63 71

4,852 03
2,916 79
2, 210 33

2,115 00
1, 349 95
955 54

1st d i s t r i c t . . .
2d district
4 th district
Sth district
7th district

310
415
71
267
472
73
122
779
96
225
63
144
95

88
30
61
81
17
30
95
95
96
57
28
02
89

3,139 69

61
24
33
35
35
13

60 30
40
00
65
10

29
7
46
13
36
5

50
00
70
00
67
00

04
19
64
07
78
67
62
62
19
30
49
48
00

340 92

1,212 09

112 55
67 40
14 45

51 58.
198 04
81 26

00
50
00
00
00
00
25
00
00
00
38
00
00

3,244 13

40,381
16, 554
30,241
19, 805
25,647
19, 998
21, 879
20,349
10,711
16, 030
13,996
17, 740
8,371

43
14
30
17
21
88
05
13
26
27
23
48
61

785
312
630
368
481
373
403
383
202
298
257
332
155

93
53
97
63
57
27
60
83
13
36
22
07
23

39, 595
16,241
29,610
19, 436
25,-165
19,625
21, 475
19, 965
10, 509
15,731
13, 739
17, 408
8,216

SO
61
33
54
64
61
45
30
13
91
01
41
38

45 67
25 32 ^

50,174 45
20, ,532 74
34 749 35
25,074 74
32, 158 52
23, Oil 57
25, 533 23
26, 482 32
13, 637 25
18 984 06
16, 306 84
21 937* 04
10, 224 07

261, 706 16

4,985 34

256, 720 82

70 99

318, 806 18

23,756 07
22, 468 80
11, 248 40

453 21
437 95
212 06

23,302 86
22, 030 85
11,036 34

10 00
32 50
8 33

31,067 97
26, 991 71
14, 562 76

MICHIGAN.
1st district
2d d i s t r i c t . . . .
3d district

.
,




215 62
196 18 ,
106 51

O

408 33
200 00
150 00 .

O

H
Ul

d

2, 822 78
2,133 25
2, 207 23

71 64
42 95
S3 80

. 2, 751 14
2, 090 30
2,153 43

1, 219 74
999 97
1, 346 68

191 18
43 18
45 17

20 60
24 20
54 15

23 23
215 24
130 63

206 25
183 38
175 00

11-005 04
12, 899 58
20, 427 09

219 46
242 52
384 24

10, 785 58
12, 657 06
20, 042 85

87 89

15, 285 61
16, 213 33
23, 947 91

17, 479 10

505 0 8 '

16, 974 02

7, 986 88

797 84

293 35

699 98

1, 322 96

101, 804 98

1, 949 44

99, 855 54

138 72

128,069 29

1st district
2d district
3d district

3, 762 49
2,199 07
1,614 19

138 11
59 94
30 70

3, 624 38
2,139 13
1, 583 49

Sth district
6th district.-

2,195 39
1, 587 77

55 70
29 38

2,1.39 69
1, 558 39

2, 583 46
1, 266 30
531 97
799 92
865 38
300 00

79
215
117
185
234
86

11,358 91

313 83

11, 045 08

6, 347 03

919 69

4fh fli^trict •
5th district
6th district.

-- -

Total
WISCONSIN.

Total

92
29
49
38
68
93

12
25
20
39
7
24

00
70
30
90
70
SO

78
156
123
135
48
.119

49
97
31
03
78
44

400
150
120
ISO
75
. 87

18. 294
13, 300
9,405
9,891
19, 293
9, 685

00
00
00
00
00
00

46
62
97
00
48
43

343
251
172
' 183
374
179

52
39
85
26
61
33

17, 950
13,049
9, 233
9, 707
18, 918
• 9, 506

94
23
12
74
87
10

130 10

662 02

982 00

79, 870 96

77
34
23
63
78
195

73
65
34
^63

167 50
65 00

17 84

120 16
48 00
144 00

23,390
14, 497
14,530
10,461
6,554
10, 825

472 05

255 16

54^ 66

80, 259 88

1,585 41

78, 674 47

89 28
177 57•

27 62

15 01
48 07

100 00
300 00

14, 378 72
10, 303 83

294 05
192 07

24, 682 55

20, 010 02

1,504 96

78, 366 00

-8

33

8 33

24
17
11
11
22,
11,

729
002
738
017
290
682

19
62
01
97
10
36

Pi
t^
hj

o

Pi
H

O

98, 460 25

IOWA.
1st district.
2d district
4t.h district
6th district

.^

3, 831
2, 258
2, 798
1. 625
1,623
2, 999

08
84
55
13
01
68

127
50
77
31
28
63

66
43
41
25
83
28

. 3, 703
2,208
2,721
1, 593
1,594
2, 936

42
41
14
88
18
40

860
750
867
699
379
798

28
00
35
96
2i
40

70
102
. 167
174
113
54

16
31
62
74
07
40

00
40
50
40
25
50

90
09
67
66

15,136 29

3.78 86

14, 757 43

• 4, 355 20

2d district

2, 847 30
• 2, 247 75

62 34
62 37

2, 784 96
2,185 38

731 80
654 10

Total

5, 095 OS

124 71

4, 970 34

1, 385 90

266 85

27 62

63 08

400 00

3,171 32

^ 94 36

3, 076 96

.1,875 00

403 23

120 75

355 45

450 00

8, 327 50
1, 644 00
1, 350 00
5, 322 00
" 1, 875 00

294
204
197
395
168

30
58
38
309
66

13
•90
130
231
61

Total

682 30

17
49
91
39
18
74

478
276
272
203
1.36
216

92
94
46
14
98
97

22, 911
14,220
14,258
10, 258
6, 417
10, 608

25
55
45
25
20
77 •

33 00
16 25
23 33
30 00

27, 896
17,462
18 072
12, 974
8 653
14,785

51
01
73
05
24
31

102 58

99, 843 85

14, 084 67
10, 111 76

73 53

17,805 72
13,578 03

486 12

24,196 43

73 53

31,383 75

388 22

19, 621 80

24 67

25, 927 86

Ul

o
pi

Pi

MINNESOTA.

O

>^
>W

KANSAS

•

CALIFORNIA.
1st
2d
3d
4th
5th

district-..
district
district
district
district
Total

OREGON .'

Pi
5, 750
4, 427
3, 688
6, 399
4,207

00
03
90
30
57

225
171
125
243
147

SO
42
70
32
89

5,524
4, 255
3, 563
• 6,1.55
4,059

50
61
20
98
68 •

43
46
11
69
20.

00
75
00
83
70

55
92
60
80
56

360 00
6.52 30
300 00

300 66

44, 982
21,176
16, 236
68, 440
22. 657

98
39
.30
38
40

1, 379 67
. 643 47
489 14
2, 265 65
689 00

43, 603
20, 532
15,747
66,174
21, 968

31
92
16
73
40

58 34

262 56

57, 793
27,145
21.386
79. 444
^ 28, 499

29
00
07
83
54.

24, 472 80

913 83

23, 558 97

18, 518 50

1, 259 89

• 503 28

528 43

1,612 30

173, 493 45

5, 466 93

168, 026 52

260 84

214,268 73

5,283 71

201 64

5, 082 07

2, 545 00

189 44

80 50

60 08

420 00

21, 862 51

660 48

• 21, 202 03

83 33

29, 662 45




Ul

d

ox

Statement showing the expenses of assessing the internal revenue taxes, 8^c.—Continued.
.,

District.

ft
S fl"
o.o

i

rt
fl

| d
S 2

Tax.

Clerk hire.

8^

6

§.2

o-

ra
fl oa*

ii

rt

fl
.2

P
• il

•fl 3

Tax.

m

•rt

1

O

Ol

.oo

S rt

o§

11 1

"fl °^

$79 83

Total.

o

$1,784 30

$34 69

$1, 749 61

$1,125 00

$238 44

$71 .55

$57 31

$250 00

$9, 544 57

$180 96

$9, 363 61

4, 779 36

176 87

4, 602 49

1, 242 40

104 69

150 00

27 66.

480 00

16, 698 05

508 67

16,189 38

N E W MEXICO

3,152 63

94 58

3, 058 05

1, 260 70

617 42_

30 00

61 84

300 00

22,192 35

675 11

21,517 24

UTAH

3, 738 21

117 27

• 3, 620 94

1, 357 64

156 10

20 00

41 99

600 00

14, 981. 49

503 37

14,478 12

3,124. 99

93 -75

3, 031 24

1, 541 65

95 01

54 00

48 00

365 00

10, 276 68

310 67

. 9, 966 01

15,100 91

3, 250 00

108 50

3,141 50

650 00

73 28

60 00

42 13

240 00

9, 331 03

251 69

9, 079 34

13,286 25

802 35

13 38

788 97

33 00

18 00

4 49

71 .'20

1,365 79

43 58

1,322 21

2, 237 87

ARIZONA

4,164 15

136 53

4,027 62

131 48

20 00

4 02

300 00

2,-373 07

71 81

2,301 26

6 784 38

IDAHO

4,594 13

147 89

4, 446 24

48 00

78 91

36 33

•48 57

600 00

12, 871 12

420 82

12,450 30

17,708 35

MONTANA

4, 960 50

173 77'

4, 786 73

661 00

60 38

540 00

12, 296 78

.382 46

11,914 32

17, 962 43.

4,391 57
1,715 26
1,623 39

147 85
31 93
43 58

4, 243 72
1,683 33
1, 579 81

1, .333 29
994 39
105 50

78 77
108 03
68 15

26 61
60 25
31 00

10 91
8 96

230 00
103 46

17, 553 78
15,746 18
7, 404 57

336 30
295 86
135^46

17, 217 48
15, 450 32
7, 269 11

52 00
10 42

23,129 87
18 462 69
9 072 95

7,730 22

223 36

7,506 8 6 '

•

2,433 18

254 95

117 86

19 87

333 46

40,704 53

767 62

39,'936 91

62 42

50, 665 51

NEBRASKA

-

"WASHINGTON

-

$12, 935 35

n

o

22, 796 62
87 50

^

'

26, 932 75
20,274 79

o
H

W E S T VIRGINIA.

2d district
3d district
Total

.

.,




VIRGINIA.
1st
2d
3d
4th

1, 373
3, 530
3, 762
875
5, 317
1, 515
1,589
1, 874

district
district
district
district

7th district
Sth district

64
66
25
05
93
63
77
99

22
126
142
22
177
38
29
31

19, 840 02

Total

90
60
36"
96
21
27
49
25

591 04

1,350
3, 404
3,619
"
852
5, 140
1,477
1,560
1,843

74
06
89
09
77
41
28
74

19, 248 98

.

200
2, 000
1,919
. 750
2, 300
900
600
1, 416

00
02
41
00
00
00
00
62

46
235
97
128
142
155
69
22

76
35
15
13
23
18
80
41

897 01

10, 086 05

22 50
7 70
30 00
26 SO
10 25
74 45

SI
. 13
22
103
16
26

03
53
15
95
68
79

234 13

252
375
200
180
250

52
"00
00
00
00

1, 280 02

.

13, 271
17, 369
14, 845
13,381
17, 296
13, 209
15, 300
8,899

48
29
58
15
65
91
77
67

113, 574 .50

241
322
273
242
364
241
281
167

54
90
37
03
41
91
76
67

2,135 59

13, 029
17, 046
14,572
13,139
16, 932
12, 968
15, 019
8, 732

94
39
21
12
24
00
01
00

81 66

111,438 91

81 66

14, 649
22, 693
20, 289
15, 243
24,912
15 804
17, 456
12 291

94
52
69
55
39
54
02
56

hj

143, 341 21

O
Pi
H3

O

KENTUCKY.
2,077.25
1, 823 29
1, 968 99
2, 267 52
5, 652 07
4, 086 90
4, 222 06
2,004 16
2, 437 07

2d district
3d district
Sth district
fith district
7th district
9 th district
Total

26, 539 31

.

40
32
35
50
220
141
144
33
59

19
79
95
85
10^
83
26
'IO
17

758 54

2, 037
1, 790
1,933
2, 216
5, 431
3, 945
4, 077
1, 970
2, 377

06
50
04
67
97
07
80
76
90

25, 780 77

1, 912
1, 500
1, 875
2, 250
3,124
2, 235
1, 300
1, 066
316

10
00
00
00
95
00
00
72
25

89
66
96
340
174
310
277
59
201

99
57
10
02
73
73
73
62
74

1,616 23

15, SSO 02

20 00
• 11
43
10
28
4
4

50
50
SO
00
50
75

122 75

10
13
22
10
44
24
22
1
70

50
89
02
57
00
20
10
75
79

275
264
162
360

00
00
50
00

250 00
240.00
150 00
275 00

219 82

1, 976 50

14,686
13, 696
20, 015
20, 808
24, 868
37, 498
37, 768
19, 281
15, 591

70
94
68
87
23
42
49
01
24

204, 215 58

273
253
368
384
471
725
771
387
287

39
IQ
05
67
06
87
88
03
26

3, 922 39

14, 413
13, 443
19, 647
20, 4:i4
24, 397
36, 772
36, 996
18, 893
15, 303

.31
76
63
20
17
55
61
98
98

18, 756
17, 078
23, 736
25, 612
33,216
43 548
42, 942
22 147
18, 550

200,293 19

9'6
72
29
96
32
05
24
.33
41

245, 589 28
•

MISSOURL
I s t district2d district
3d district .

5,116
2, 571
3, 473
3, 250
1, 513
3, 559

Sth district
6th d i s t r i c t . :
Total.

65
80
IS
94
93
06

19, 485 53

191
58
102
98
42
- 110

01
52
1723
43
49

4, 925
2, 513
3, 370
3,152
1, 471
3, 448

64
28
98
71
.50
57

602 85

18, 882 68

202
114
67
178
168
156
86
155

6, 307 18
. 3, 803 02
'2, 739 58
4, 737 21
4,821 01
4,069 06
3, 186 94
4,256 54

5,171
"1,189
2, 400
874
800
2, 681

345
159
102
35
154
262

33
76
00
95
02
00

02
68
22
65
10
14

1,0.58 81

1.3,117 06

32
8
• 44
50
• 41
51

90
50
00
25
75
85

229 25

•56
163
111
59
99
144

07
97
08
30
84
72

639 98

1, 000
150
200
100
216
420

00
00
00
00
00
00

33, 211 46
13,973 37
14,007-37
9,725 30
9, 775 17
31, 812 14

2, 086 00

112, 504 81

639
285
285
• 181
182
543

74
30
94
48
09
76

2,118 31

32, 571
13, 688
13, 721
9, 543
9, 593
31, 268

72
07
43
82
08
38

110, 386 SO

44,102
,17, 878
19 949
13,816
12,390
38, 276

14,50
14,50

68
26
71
68
79
66

146,414 78.

TENNESSEE.
1st
2d
3d
4th
Sth
6th
7t.h
Sth

district.
district
district.
district
district . . .
district.
district
district
Total

.

e, .509
3, 917
2, 807
4, 915
4,989
4,225
3,273
4, 412

75
12
11
23 '
19
77
93
19

35, 050 29




57
10
53
02
18
71
99
65

1,129 75

33 920 54

00
81
20
90
51
72
64
82

33 5043 50

i « ifift zi7 1 1, 322 60

114 50

1, 455
2, 736
3,166
1,136
3,150
1,766
2,255
2, 450

45
81
428
108
3
141
308
204

67
62
00
40
00
66
12
00

1

21 SO
16 00

9
92
19
10
34
22

90
00
25
00
15
50

197 80

163
400
300
72
390
158
100
800

68
00
00
00
00
00
00
00

2, 383 68

31, 254
20. 708
20,605
15, 953
30,291
27, 535
19, 166
26, 276

82
46
97
32
02
90
91
14

191, 796 54

808
485
440
347
706
595
414
578

53
87
13 '
79
44
23
03
20

4, 376 22

30, 446
20,222
20,165
15, 605
29,584
26, 944
18, 752
25, 697

29
.59
84
53
58
67
88
94-

..........

187, 420- 32

49 99^

'
10.00
39 99

38, 417
27, 275
26, 907
21 679
37, 969
33 154
24 6.59
33,4.52

82
44
62
29
10
25
58
80

243, 515 90

I
CO

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Statement showing the expenses of assessing the internal revenue taxes, S^c.—Continued
rt

1

Tax.

s

.2!
§"i

Clerk hire.

1.1

•

•fl

fcop.

.2

fl

0

fl

u

District.

o

fl .

rt

$ >

B. ^

fl ^

0 -

•

Total.

pi
fej
hj

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a

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Tax.

1^1

- & •

o

pi
H

LOUISIANA.

O
$5, 386 33
4, 395.22
2, 404 66

2d district
3d district

12,186 21

Total

.

$201 34
169 75
101 19

$.5,184 99
4,225 47
2, 303 47

$7,111 91 $1, 008 02
357 59
3,150 98
250 34
903 32

472 28

11,713 93

11,166 21

1, 615 95

N O R T H CAROLINA.

2d
3d
4t.h
Sth
Oth
7th

154 25

$28 70
25 41
40 50

$420 00
555 00 .

$87, 457 59
34,900 37
25, 573 02

$2, 329 49
922 39
. 685 73

$85,128 10
33, 977 98
24. 887 29

$30 00
102 50
37 50

$99,054 22
42,259 93
29, 131 67

716 75

94 61

975 00

147, 930 98

3, 9.37 61

143,993 37

170 00

170, 445 82

$562 50

(72

•

2, 008
4,638
3, 663
3. 460
2; 907
3,168
2, 8.39

district
district.
district
district..
district
district.
Total

03
50
44
64
08
67
41

54
146
133
110
103
96
72

47
99
16
53
69
09
35

1, 953
4,491
3, 530
3. 350
2, 803
3, 072
2, 767

56
51
28
11
39
58
06

1,116
1, 666
687
1, 875
875
1,875
1, 850

65
65
SO
00
00
00
00

39
206
34
133
35
40
151

w

29
09
98
94
40
40
72

19 00
4 25
36 00
10 00
16.00

28
59
19
43
28
41

35
65
90
89
29
50
70

•

16, 374 70
20, 692 94
11,752-81
23, 063 37
13,636 15
9, 589 75
18,188 52

373
440
258
491
294
206
404

1, 557 50

113, 298 24

2, 469 82

110,^828 42

99 50

145, 349 06

O

68 75
225 00
182 50

24, 467 51
25, 488 55
51,787 71

631 76
660 04
1,409 09

23, 835 75
24, 828 51
SO, 378 62

13 61
133 17

31,966 17
32 093 02
57, 814"11

rf

101, 743 77

2, 700 89

99,042 88

146 78

121,873 30

H
Pi

582
849
1, 273
872

22,
32,
47,
32,

22, 685 77

717 28

21, 968 49

9, 945 80

641 82

85 25

222 28

5, 997 28
4,624 99
4,944 54

231 11
168 73
179 96

5, 766 17
4, 456 26
4, 764 58

. 1, 970 88
2. 369 44
2, 230 00

175 41
115 40
27 55

41 75
38 75
47 95

93 85
59 66
49 74

15, 566 81

579 80

14, 987 01

6, 570 32

318 36

128 45

203 25

476 25

167
1.50
184
169

4, 432
. 3, 849
4, 976
4, 460

2, 625
2. 973
4,249
2, 548

120
210
538
132

11
56
18
116

31
61
103
183

475
.500
500
450

32
82
67
44
24
75
58

Q

120 00
300 00
1.50 00
300 00
200 00
300 00
187-50

16,001
20, 252
11,494
22, 571
13,341
9, 383
17, 783

,38
12
14
93
91
00
94

54 50
10 00
35 00

19, 259
27,049
15,921
28, 320
17,293
14 728
22, 775

23
52
05
87
99
48
92

S O U T H CAROLINA.

1 st d i s t r i c t . .
2d district
3d d i s t r i c t . .
Total

1st
2d
3d
4th

GEOP.GIA.
district
district
district
district

'

4, 600
3, 999
5,161
4, 630

27
99
17
34

51
00
85
99

76
99
32
,35

00
99
99
18

99
87
21
04-

25
50
00
12

50
49
57
91

•

00
00
00
00

22,
33,
49,
33,

672 36
225! 60
119 04
690 77

31
31
38
94

090
376
845
817

05
29
66
83

Total

18,391 77

672 35

17, 719 42

12, 397 16

1, 002 11

201 87

380 47

1,925 00

138, 607 77

3, 577 94

135,129 83

FLORIDA

7, 793 95

307 08

7, 486 87

2,875 00

1-47 04

49 .50

65 77

513 33

27, 039 83

764 66

26, 275 17




20, 786
40, 029
58,231
40, 708

55
13
75
43

168, 755 m
190 34

37, 603 02

rf

Ul

d

ALABAMA..
1st district.
^2d district
3d district
Total
^

5, 393 70
5, 043 65
4,624 91

190 66
• 184 60
172 03

5, 203 04
4, 859 35
4, 452 88

5, 066 64
4, 974 96
2,411 00

152 14
242 41
128 17

272 00
93 50
36 50

165 35
166 35
68 85

550 00
75 00

56, 010 25
4.5, 966 40
31,175 14

1,462 13
1, 229 60
872 33

54,548 12
44. 736 80
30,301 81

87 50

6.5, 407 29
55,710 87
37 475 21

15, 062 56

547 29

14,515 27

12,452 60

522 72

402 00

400 55

625 00

133,151 79

3, 564 06

129, 587 73

87 50

158,593 37

MISSISSIPPL
1st district
2d district
3d district

.

Total

5, 233 84
2, 953 88
3, 835 60

211 69
. 118 89
142 53

S, 022 15
2,834 99
3, 693 07

1, 500 00
-875 00
1,600 00

82 88
248 17
139 85

35 SO

130 51
46 55
19 23

214 00
450 00
500 00

16, 679 83
23,812 06
20, 746 12

436 60
625 64
579 59

16, 243.23
23,186 42
20,166 53

58 33

66 00

99 44

23, 286 60
27,641 }3
26,284 12

12, 023 32

473 11

11, 550 21

3, 975 00

470 90

101 50

196 29

1,164 00

61, 238 01

1,641 83

59, 596 18

157 77

77,211 85

21,125
40,641
2.5, 676
20, 573

581
1,191
671
575

20, 544
39, 450
25, 005
19,997

116
3=13
.41
87

^8,
47,
33,
27,

TEXAS.
1st
2d
3d
4th

district...
district...
district
district
Total

S,.224
4,152
4, 989
4, 826

81
82
44
48.

19,193 55

200
155
185
183

06
23
20
10

723 59

5, 024
3, 997
4,804
4, 643

75
59
24
38

18, 469 96

2, 6.55
2, 395
3, 184
1,916

58
05
15
63

10,151 41

•

200
270
SO
246

70
40
82
41

798 33

49
40
36
40

95
75
79
25

167 74

65
246
276
42

70
46
23
00

630 39

305
500
400
480

00
00
00
00

1. 685 00

69
.38
99
23

108, 017 29

12
31
37
78

3, 019 58

57
07
62
45

104,997 71

66
33
67
50

589 1,6

962
243
829
453

91
65
52
62

137,489 70

Total

•H
O
rf
H

w
rf

Ul

rf

Q
Pi

rf
H

ARKANSAS.
1st district
2d district
3d district

Pi
rf

hj
O .
Pi

8, 099 08
5, 034 89
3,033 62

299 14
191 42
90 23

7, 799 94
4,843 47
2, 943 .39

2, 341 64
3, 805 33
2, 698 33

503 82
163 81
237 63

274 50
110 25
42 75

111 95
39 09
63 47

541 66
750 00
270 00

16,167 59

580 79

15, 586 80

8, 845 30

905 26

427 50

214 51

1, 561 66




- 39, 765 97
32,114 71
16, 6.53 26
88, 533 94

1,097 .34
857 78
435 51
2, 390 63

38, 668 63
31, 256 93
16,217 75
86, 143 31

130 83
116 65
247 48

50, 372 97
41,085 53
22, 473 32
113, 931 82

>

Pi
Kl

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Pi

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RECAPITULATION.

S 2
0.2

Clerk hire.

flii

Tax.

cfl^ i-^l .

Pi
rf

foi

hj

O
pi

j5

•H
Maine
New Harapshii'e
Verraont
Massachusetts
Rhode Island
Connecticut
N e w York
New Jersey
-Pennsylvania
Delaware
Maryland
Dist. of Columbia .
Ohio
Indiana
Illinois
Michigan
Wisconsin
Iowa
Minnesota...:. . . .
Kansas
California
Oi'egon
Nebraska
Nevada
N e w Mexico
Utah
Colorado
"Washington
Dakota
Arizona
Idaho
Montana
"West Virginia
Virginia
Kentucky
Missouri
Tennessee
Louisiana
for
FRASER
North
Carolina

$12, 245 57
9,564 41
7, 259 36
41,331 10
7,473 19
15, 979 39
101,1.35 14
20, 683 42
71,449 04
3, 399 74
17, 324 03
3,668 42
52, D38 31
21, 850 03
36, 886 89
17, 479 10
11,358 91
15,136 29
5, 095 OS
3,171 32
24,'472 80
5, 283 71
1,784 30
4,779 36
3,152 63
3, 738 21
3,124 99
3, 250 00
802 35
4,164 15
4,594 13
4, 960 ,50
7, 730 22
19; 840 02
26, 539 31
19,485 53
35, 050 29
12,186 21
22, 685 77

Digitized


$341 29 $11,904 28
321 ,36
9, 243 OS
171 15
7, 088 21
1, 483 98 39,847 12
273 65
7,199 54.
578 15
1.5,401 24
3,371 75
97, 763 39
754 82
19, 928 60
2, 407 10 69, 041 94
119 96
3,279 78
561 63
16,762 40
120 91
3, 547 51
1, 608 18 50, 430 13
56.'} 37 21,286 66
1,-047 25
35,839 64
505 08
16. 974 02
313 83
11, 045 08
378 86
14, 7.57 43
124 71
4, 970 34
94 36
3, 076 96
913 83
23, 558 97
201 64
5, 082 07
34 69
1, 749 61
176 87
4, 602 49
94 58
3, 058 05
il7 27
3,620 94
93 75
3, 031 24
108 50
3,141 SO
788 97
13 38
4, 027 62
136 53
.4. 446 24
147 89
4, 786 73
173 77
223 36 ' 7, 506 86
591 04
19, 248 98
• 758 54 25, 780 77
602 85
18, 882 68
1,129 75
33, 920 54
472 28
11,713 93
717 28
21, 968 49

$4,449 94
2, 555 78
1,174 15
23, 833 70
3, 299 95
4, 762 41
81,894 61
10,849 96
47,266 91
1, 800 00
7, 748 62
2, ,356 99
21, 005 93
8, 896 95
18,237-90
7, 986 88
6,347 03
4, 355 20
1. 385 90
1,875 00
18,518 50
2, 545 00
1,125 00
1,242 40
1,260 70
1,357 64
1,541 65
650 00

$643 69
503 01
275 48
3, 083 44
101 98
790 58
9, 004 04
815 77
6, 321 86
191'28
682 31
140 12
3, 909 72
1, 368 .32
3.139 69
'797 84
919 69
682 30
• 266 85
403-23
1,259 89
189 44
238 44
104 69
617 42
156 10
95 01
73 28
33 00
131 48
78 91
48 00
60 38"
661 00
254 95
2,433 18
897 01
10, 086 05
15, 580 02 1,616 23
13,117 06 1, 058 81
18,106 47 1,322 60
11,166 21 1,615 95
9, 945 80
641 82

$66 50
64 08
61 11
232 32
18 37
77 47
833 43
133 81
756 94
14 90
152 48
30 00
565 57
369 00
340 92
293 35
130 10
472 05
27 62
120 75
503 28
80 50
71 55
150 00
30 00
20 00
54 00
60 00
18 00
20 00
36 33
117
74
122
229
114
716
85

86
45
75
25
50
75
25

$353 01
277 70
250 98
1, 391 79
35 23
501 40
2, 342 05
409 74
1,660 89
66 04
116 43
1,125 05
561 55
1,212 09
699 98
662 02
255 16
63 08
355 45
528 43
60 08
57 31
27 66
61 84
41 99
48 00
42 13
4 49
4 02
48 57
19
234
219
639
197
94
222

87
13
82
98
80
61
28

$685 00
368 75
336 25
3,468 50
200 00
705 00
14, 890 06
1, .500 00
7, 527 78
75 00
729 50
420 00
4, 408 34
1, 595 75
3,244 13
1, 3-22 96
982 00
544 66
400 00
450 00
1. 612
61: 30
420 00
250 00
480 00
300 00.
600 00
365 00
• 240 06
71 20
300 00
600 00
540 00
333 46
1, 280 02
1,976 50
2, 086 00
2, 383 68
975 00
1, 557 50

$52, 877 45
30, 767 88
34,104 22
235, 997 11
30, 669 94
65, 045 75
716, 742 96
109, 772 60
510,129 79
22, 846 48
113, 943 56
18,593 06
270,197 1.6
111,327 53
261,706 16
101, 804 98
79, 870 96
80, 2,59 88
24.682 55
20, 010 02
173, 493 45
21,862 51
9, 544 57
16, 698 05
22,192 35
14,981 49
10, 276 68
9,331 03
1,365 79
2, 373 07
12,871 12
12, 296 78
40, 704 53
113, 574 50
204,215 58
112,504 81
191, 796 54
147, 930 98
113, 298 24

$1, 009 03
576 66
640 24
4,508 23
580 13
1, 225 20
13, 478 20
2, 056 17
9, 634 25
439 36
2,1.34 88
355 96
5,081 77
2, 089 01
4,985 34
1,949 44
1, .504 96
1, .585 41
486 12
388 22
5, 460 93
660 48
ISO 96
508 67
675 11
503 37
310 67
251 69
43 58
71 81
420 82
382 46
767 62
2,135 .59
3, 922 39
2,118 31
4,376 22
.3,937 61
2, 469 82

$51, 868 42
30, 191 22
$11 67
33,463 98
35 88
. 8 33
231. 488 88
30,089 81
22 50
63, 820 55
703, 264 76
153 58
107, 716 43
12 50
500, 495 54 1,037 77
22,407 12
111,808 68
18,237 10
265,115 39 " " 6 3 .34'
222 66
109, 238 52
70 99
256, 720 82
99, 855 54
138 72
8 33
78, 366 00
78, 674 47
102 58
73
53
24, 196 43
24 67
19,621 80
260
84
168, 026 52
21,202 03
83 33
9,363 61
79 83
16, 189 38
87 SO
21,517 24
14,478 12
9,966 01
9, 079 34
1,.322 21
2, .301 26
12, 450 30
11,914 32
39, 936 91 ""6242"
81 66
111.438 91
200,293 19
14 50
110, 386 50
49 99
187, 420 .32
170 00
143, 993 .37
99 50
110, 828 42

$69, 970 84
43,215 26
42, 686 04
303,354 08
40, 944 88
86, 081 15
910,145 92
141,366 81
634,109 63
27, 834 12
138, 000 42
24,731 72
346, 623 47
143, 339 41
318, 806 1&
128, 069 29
98, 460 25
99, 843 85
31,383 75
25, 927 86
214,268 73
29, 662 45
12, 935 35
22, 796 62
26, 932 75
20, 274 79
1.5,100 91
13, 286 25
2, 237 87
6,784 38
17, 708 35
17,962 43
SO, 665 51
143,341 ~21
245, 589 28
146,414 78
243,515 90
170, 445 82
145, 349 OG

O
rf
d
rf
02

rf
- o
rf
O
rf
H
d
rf
H
Pi

rf

GQ

d

South Carolina
Georgia
Florida
Alabama
Mis.sissippi
Texas
Arkansas

579 SO
15, 566 81
18, .391 77 672 35
7, 793 95
307 08
15, 062 56
547 29
12, 023 32
473 11
19,193 55 . 723 59
16,167 59
580 79

14, 987 01
6, 570 32 318 36
17, 719 42 12, 397 16 1,002 11
7, 486 87
2, 875 00
147 04
14,515 27 12, 452 60
522 72
11,550 21
3, 975 00
470 90
18, 469 96 10,151 41
798 33
15, 586 80
8, 845 30 905 26

128 45
201 87
49 50
402 00
101 50
167 74
427 50

203 25
380 47
65 77
400 55
196 29
6:30 39.
214 51

Total....
786, 352 74 25, 733 20 760, 619 54 428, 735 23 48, 651 33 8, 743 8016, 783 88
A d d t a x on compensation of assessors a n d assistant assessors

476 25
1, 925 00
513 33
625 00
1,164 00
1,685 00
1,561 66

101,743 77
138, 707 77
27, 039 83
1.33, 151 79
61,233 01
108, 017 29
88, 533 94

2, 790 89
3, 577 94
764 06
3,564 06
1,641 83
3,019 58
2, 390 63

99, 042 88
135, 129 83
26,275 17
129, 587 73
59,596 18
104,997 71
86,143 31

146 78
190
87
157
589
247

34
50
77
16
48

68,174 58 4, 781, 094 51 101, 572 28 4, 679, 522 23 4, 395 65

T o t a l cost of assessing

121, 873 30
168, 755 86
37, 603 02
158, 593 37
77, 211 85
137, 489 70
113,931 82
, 015, 626 29
127, 305 48

.

\

-

Net compen- Stationery
and blank
sation.
books.

Gross compensation.

Ppstage.

T o t a l ex- Expenses of
Express and
dep. money. Advertising. pense of administer
collecting. iug office.

w

rf

Assessments.

Collections.

rf
o
pi
rf

H

>

district^'^
district
district
districtt
district

§21, 286 56
7,706 17
6, 926 92
6, 633 03
' 6 , 1 6 0 11

Total...

48, 712 79

$572
317
204
216
106

49
91
71
49
51

1,418 11

120, 714 07
7, 388 26
6, 722 21
6,416 54
6,053 60

$394 56
189 02
52 46
9810
120 02

47,294 68

854 16

1,580 47

9, 792 99
10, 787 19
6, 986 99

250 22
190 05
234 62

290 49
156 18
206 64

$653
265
393
207
59

64
79
23
99
82

$96 56
5 25

$76
38
27
146
52

76
18
25
75
04

$22, 508
8, 204
7, 399
7, 085
6, 549

08
41
86
87
31

$8, 997
1,516
2, 098
1, 635
3, 403

26
03
25
24
32

$2, 325, 630 32
638, 785 83
343, 592 47
236, 702 08
169, 622 82

$2,2.33,291 90
551,526 83
.342. 692 06
227,314 27
1,50, 730 68

10,149 63
11,155 15
7, 146 06

356 64
367 96
159 07

28, 450 84

883 67

6, 955 36
7, 315 37
5, 928 33

167 00
202 36
180 68

Pi

340 !

51,747 53

17, 650 10

3, 714, 333 52

3, 505, 555 74

256 00
47 78
28 40

90 99
25 50
104 00

11,037 33
11, 574 66
7, 719 72

3,338 68
4,245 45
3, 237 83

957, 500 09
1, 524. 905 87
415, 899 89

929, 926 74 Pi
1, 524, 124 28 rf
396,812 67

332 18

220 49

85 40
101 45
10 75

128 15
114 80
43 58

NEW HAMPSHIRE.

3d district

O
rf

Ul

. MAINE.

1st district
2d district

hj
O

6,142, 931 77

I.—Statement showing the expenses of coUecting the internal revenue taxes in the several collection districts, i n c l u d i n g the commissions, salaries, a n d extra allowances of the collector; the office expenses lohich are p a i d out ofthe commissions a n d extra allowances, a n d the assessments and collections f r o m J u l y 1, 1866,
to J u n e 30, 1867.

1st
2d
3d
4th
Sth

Pi
rf

d
rf
H3

Ul

,305 85

- 2, 850, 803 69

Total
VERMONT.

1st district
2d district
3d district
Total




550 04

6, 788 36
7,113 01
5, 747 65
19, 649 02

95 26
96 05
123 33

200 00187 29
129 64

7, 464 17
7, 814 96
6, 235 63
21, 514 76

2, 880 93
2, 493 75
1,580 44

372, 095 .58
408,180 13
289, 230 64

6, 955 12

1, 069, 506 35

34.5, 536 40
381,537 03
242, 733 19

d
Pi

I.—Statement showing the expenses of collecting the internal revenue taxes, S^c.—Contmued.
^1^
Gross compensation.

District

Net compensation ..-

Tax,

Stationery
and blank
books.

Postage.

T o t a l ex- Expenses of
Express and
Advertising. pense of col- administerdep. money.
lecting.
ing office.

Assessments.

Collections.

pi
rf
rf

MASSACHUSETTS.

1st
2d
3d
4th

district
district
district
district

Oth
7th
Sth
Oth
10th

district
district
district
district
district
Total

:
. .
..

$10, 534
11,995
16, 474
13,782
11,824
-. 13,113
12, 556
12,976
11,281
12, 032

43
81
87
63
11
92
77
63
22
36

$256
283
493
275
308
281
360
333
274
180

36
02
57
98
10
75
23
57
38
35

$10,278
11,712
15,981
13, 506
11,516
12,832
12,196
12, 643
11, 006
11,852

07
79
30
70
01
17
.54
06
84
01

$683
138
858
388
98
279
155
199
143
281

39
52
19
54
52
29
02
50
31
47

$411 56
1, 096
571
252
457
710
142
356
106

75
75
00
87
29
50
00
50
00
97

$11,718
12,162
18,443
14,780
12,494
13,932
13, 525
13,4.39
11, 885
12,677

37
08
C6
79
70
91
35
86
67
35

$5. 2C9
6,114
7,834
7, 990
5, 626
7,054
5, 863
6, 296
5, 509
7, 690

90
53
31
65
33
64
79
29
39
98

$1, 412, 964
. 1, 572, 044
6, 0:?8,199
3,916,631
2, 131,611
2,646,721
2, 644, 807
. 2. 945 016
1, 402, 082
2, 326, 693

90
00
07
53
18
43
23
20
50
00

$1,431,042 66
2,197,2.56.84
5, 937, 559 98
3, 703, 579 92
2, 059, 295 70
3, 084, 856 92
2, 646, 662 33
2, 987, 932 28
1, 624. 978 84
2,225,891 63

00
70
46
80
56
23
94
00

246 32
3 40
9 00
'6 20
179 55

$18
13
14
37
73
78
94
121
,98
77

528 71

627 63

135, 060 14

65,190 81

27, G36, 771 04

27,899,057 10

$70 -24
14 00

126, 572 SO

3, 047 31

123, 525 49

3, 225 75

4,105 25

14, 016 70
- 10, 759 17

426 19
296 32

13, 590 51
10, 462 85

230 92
199 11

300 97
50 00

158 49
55 49 ,

14, 707 CS
11,063 77

6, 248 36
4,631 35

3, 947, 057 10
1,215,34170

3, 816, 886 31
1, 2U7,:336 14

24, 775 87

722 5.1

24, 053 36

430 93

350 97

213 98 , 25, 770 85

10,879 71

5,162, 398 86

5, 024, 222 45

RHOfiE ISLAND.
1 st district
2d district
Total
CONNECTICUT.

1st
2d
3d
4th

1st
2d
3d
4th
Sth
6th
7t.h
Sth
9th
Digitized10th
for

district
district
district
district

12,166
12,066
10, 965
11, 22'5

Total

31
90
92
96

46, 425 09

,301
334
276
282

84
99
97
38

1,196 18

11, 864
11,731
10, 688
10, 943

47
91
95
58

4.5, 228 91

249
371
159
400

56
53
08
93

1,181 10

370
423
239
534

60
90
90
58

5 85
150 96

60
61
155
38

1,568 98

168 01

315 64

11 20

76
00
62
26

12,858
12, 923
11, 526
12,350

43
33
37
69

49, 658 82

6,105
5, 529
5, 161
5, 353

82
44
34
06 •

22,149 66

2, 224, 023
2, 003, 565
1, 389. 897
1,349,158

11
99
70
45

6, 966, 645 25

2,
2.
1,
1,

439,
253,
372,
580,

436
.520
755
765

26
81
23
87

H
O
rf
H

d
rf

Ul

rf
o
rf

Pi
K*

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rf
H
d
rf

7,646,478 17

rf

N E W YORK.

district
district
district
district
district
district
districtt
district.
district
FRASER
district

o

•



10, 880
12, 607
12,915
16, 442
11,299
14, .324
10, 709
16,771
10, 207
11,099

23
85
05
35
02
42
07
97
97
95

38
179
177
38
178
3C0
333
722
209
^165

28
67
90
23
98
84
32
23
37
78

10, 841 95
12,423 18
12,737 15
16,404 07
11,120 C4
14, 023 58
10, .375 75
16, 049 74
9, 998 60
10, 934 17

1,013
430
476
756
266
313
349
919
650
455

47
10
74
68
14
64
13
74
95
39

96
199
237
937
225
384
• 123
313
. 345
313

01
01
17
80
00
40
00
64
00
23

9 95

14
o 51
212
111
73
620
, 44
409
60
38

83
00
32
75
00
90
00
90
00
58

12,014 49
13, 287 96
13,841 28
18,248 .58
11,868 16
15, 643 36
] 1, 225 20
18,415 25
11,263 92
11, 907 15

13,504
8, 435
8,995
18,847
6, 985
5, 896
4,000
7, 384
6, 055
7, 049

15
55
9126'
00
60
41
82
99
89

1,379,000
2, 850, .396
3, 447,1.59
6,650,951
1, 877, 846
3, 842, .564
1, 6!9 908
6,830,789
2,184, 333
1,467,354

54
67
99
07
02
43
07
19
09
1.8

1,30.5,323
2, 657, 072
3,257,429
5, 763, 282
1, 642, 997
4,081,287
1,522,691
7, 148, 232
2,012,461
1, 479, 958

45
37
60
46
44
45
S3
80
11
90

Ul

d

Pi
Kl

llth
12t.h
13th
14th
15th
]6;h
17ih
18th
19th
20th
21 st
22d
23d
24th
25th
26th
27th
28th
29th
30th
31st
32d

district
district
district
district
district
districtt
distiict
district
district....'
district
districtt
district
districtt
district...
districtt
district
district
district
district
distiict
di.strictt
district

•

Total

9, 703 17
10,414 99
7,281 23
12,896 50
10,901 13
6, 125 59
5, 676 65
9, 116 05
6, 272 27
8, 145 74
9,109 85
7, 971 23
9, 957 23
9,152 55
6, 829 33
7, 953 47
7, 672 95
10, 608 94
8, 125 63
11,096 77
4, 669 08
30, 700 75
337, 643 98

244
131
92
365
331
185
95
129
97
130
330
147
266
193
127
167
149
355
142
227

19
50
77'
99
84
74
53
68
77
85
81
09
23
22
73
73
46
29
67
99

62 13
213 28
6, .534 14

9, 458 98
10, 283 49
7, 188 46
12, .53.J 51
10, 569 29
5. 939 85
5,581 12
8, 986 37
6, 174 50
8, 014 89
8, 779 04
7, 824' 14
9,691 00
, 8, 959 33
6,701 60
- 7,790 74
7, 523 49
10,253 65
7, 982 96
10 868 78
4,606 95
30, 487 47
331,1G9 84

213
194
147
437
699
177
127
184
133
163
373
293
194
291
180
135
136
169
251
416
263
2, 493

08
32
75
24
21
08
95
35
43
54
23
58
38
86
42
44
74
97
22
49
91
31

13,315 48

160 99
234 31
21 71
232 69
- 703 82
176 38
182 70
333 31
197 33
242 30
42 49
268 80
233 00
216 70
246 48
123 57
418 00
222 32
135 03
210 00
60 82
1,103 80

45 55
29 12
14 40
75
17 00
6 20
0 OD
1 75

80

140
160
24
277
98
71
84
, 33
41
52
29
108
24
46
34
35
42
50
97

00
47
00
45
20
57
28
90
50
00
00
49
69
90
82
55
95
00
00

10,262 79
4, 244 30
11, 033 21
7, 050 64
7 474 69
4 691 43
/13, 813 88
5, 967 51
12,416 76
4, 403 59
6, 551 .37
1, 723 79
2, 73L 75
6, 088 58
5,798 00
9,678 81
3, 582 42
6, 650 08
4, 794 36
8, 610 33
3,159 13
9, 555 37
4, 295 05
8. 606 11
10, 480 01
3,909 29
4,553 81
9, 765 00
7,301 00
3, 548 62
8, 257 03 - 3, 869 49
3, 949 32
8. 274 29
3 815 05
11,051 23
4, 537 01
8,617 28
6 360 52
11 844 73
2,834 16
5,011 41
34, 577 12^ 25, 700 75

846, 364 78
1,106, 058 73
548 575 84
2,-350,515 57
1, 356, 522 09
310 .346 19
217, .338 95
693, 623 70
.334, 409 02
560, 904 30
1, 133, 690 90
481,248 17
1, 236, 407 59
796. 594 70
384, 774 49
515,971 35
524,619 85
1 236, 165 47
601,0.34 04
2 020 579 37
238, 246 .52
10, 263, 207 90

803, 509 11
978,181 16
420, 556 70
2,9.8,148 78
1, 322,524 39
292,194 12
187, 664 54
543, 209 63
273.205 03
529, 520 44
1,110, 469 .39
494,610 50
*1, 093,123 33
719, 504 49
308,691 02
491, 850 07
434, .590 03
1,088,977 19
525, 126 SO
2,036,413 90
263,415 35
9, 693, .537 84

54
70
56
9
4
3

01
80
99
95
00
65

8
121
3
1

40
47
70
56

13 90
- 277 70

8,915 81

465 60

3,385 56

363, 726 43

205, 677 33

60, 007, 502 77

55, 394, 761 22

S3 SO
52 95
60 75

9, 680 15
10 271 09
12,221 97
21,568 87
15, 608 75

3, 272 25
5, 075 09
5,771 24
3, 975 89
8, 471 36

665, 053 22
791 740 54
1,306,048 07
1, 020, 394 89
4,011,352 53

642, 836 77
780, 907 22
1, 325, 157 22
961, 789 13
' 4, 366, 804 30

197 50

69, 350 83

26, 565 83

7, 794, 589 25

8, 077, 494 64

66
31
123
149

16
50
85
08

44
44
40
61
19
103
90
12
152
41

05
34
50
66
50
00
30
50
25
00

14,355 68
14 159 22
12,536 02
11,691 67
2,178 62
10,771 05
9, 336 64
• 9, 000 65
6. 663 .53
9, C26 02
9, 5:i8 01
S, 026 95
6,371 46
8, 552 38
16,942 2 0 '

8,150 37
6 451 41
6, 500 00
2,218 72
1, 046 46
3, 390 80
3,115 79
2,947 41
2, 039 68
2, 990 04
5, 823 67
3,25L 26
1, 6f8 48
2, 395 69
1, 911 22

4, 283, 751 24
3 514 650 60
2,169, 602 22
2,468,491 07
590 299 02
1, 033, 781 75
684, 658 16
699,731 35
448,243 75
608, 120 10
646, 639 38
586, 149 92
234. 183 86
538, 032 71
1, 280, 379 27

4, 893, 873 94
3 410 765 36
2,029,946 09
2, 007, 402 57
396, 629 93
954,025 27
713 523 73
670' 556 02
443, 773 15
651), 762 67
666,358 91
5-20,641 86
245, 0!;8 87
459, 555 84
1,197, 862 69

NEW JERSEY.

1st
2d
3d
4th
Sth

district
district
district
district
district

8,714 18
9 401 09
10, 904 73
20, .540 06
13, 762 84

Total

63, 322 90

27
33
60
53
84

8, 465 91
9, 227 76
10,687 13
19, 737 53
13,518 00

127 39
220 20
328 22
797 42
1, 269 12

402
566
825
169
497

58
00
42
44
99

436 00

1, 686 57

16, 636 33

2, 742 35'

2,461 43

626 65

248
173
217
802
244

110 65
1 20
78 80

PENNSYLVANIA

' 1 s t district
2d district
3d district
. 4th district
Sth districtt
6th district
' 7th district
Sth district
9th d i s t r i c t . . . .
lOih district:
l l t h .district
12th district
13th district
14th district
15th district




13,485 00
13 287 54
11,730 47
10, 969 23
1,952 53
10, 270 13
8, 651 71
8,852 786, 049 50
8, 753 81
3,827 12
7, 331 54
5, 9.50 09
7, 796 77
16,081 64

291
197
235
565
35
362
267
284
204
273
113
174
176
245
679

99
43
48
87
27
51
71
95
32
74
45
62
01
03
34

13, 193 01
13 090 06 •
11 544 99
10,403 36
1 917 26
9, 907 62
8, 384 00
8 567 83
5,845 18
8 480 07
8,713 67
7, 156 92
5,774 08
7, 551 74
15, 402 30

792
521
631
465
172
196
406
43
360

02
06
70
36
57
86
S3
68
97

127 71
352 57
153 47
187 58
310 07
412 30

12 50
319 12
108 00
45 82
250 01
233 76
63 69
191 40
125 GO
255 32
428 94
221 29
291 84
406 71

7 70
4 00

17 70

.

1 95
55

Pi
rf
rf

o

Pi
H

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o
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\

I.—Statement shoioing the expenses of collecting the internal revenue tazes, 8^c.—Continued.
Gross compensation.

District.

16th
17th
18th
19th
20t.h
21st
22d
23d
24th

district t
district
district t
district
district
district
district
district
district

.
1
.

.

.

.

$5, 037
6, 065
S, 161
8;il6
12, 093
8,141
28, 682
9, 118
6,516

26
36
58
22
95
71
52
75
17

228, 973 38 •

Total

Net compensation

Tax.

$91
137
40
143
152
154
746
236
100

54
50
79
57
43
20
90
17
24

5,911 11

$4,945
5, 927
5,120
7, 972
11,941
7,987
27, 935
8, 882
6,415

72
Sb
79
65
52
51
62
58
93

223, 062 27

Stationery
and blank
books.

Postage.

$231
69
269
181
299
411
1, 047
231
197

$213
271
164
400
438
169
703
190
318

86
63
88
99
80
02
25
55
86

8, 080 59

Express and Advertising.
dep. money.

95
28
75
30
76
.37
43
99
49

$99 57

5, 830 77

175 32

$50 25
25 00
57 50

18 00
37
30
115
52
74

is 05
1 00
9 80

00
75
60
25
80

1, 422-84

T o t a l ex- Expenses of
pense of administercollecting. ing office.
$5, 632
6, 431
5,653
8,716
12,869
8, 767
30, 549,
9, 593
7,117

89
27
71
51
51
90
85
54
12

244,482 90

$2, 685
2, 749
3,986
4, 510
8,311
4, 322
13,514
4,393
3, 833

11
41
44
33
00
22
19
52
29

102, 226 51

Assessments.

$199, 894
307, 426
312,147
511,117
1,109, 798
336, 546
7, 636, 901
1, 041,184
416,747

21
20 33
59
07
63
97
14
55

31,663,483 00

Collections.

$190,163 46
296, 462 55
222, 225 76
523,256 55
951,246.74
324.351 04
8,157,049 67
1,044,772 51
373,141 98
31,348,376 06

Pi
rf
rf
o
rf
H
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rf
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Ul

9, 385 29

DELAWARE

207 00

9,178 29

342 67

356 05

120
241
547
162
241

108
85
298
90
130

39 40

10,123 41

4,510 94

4, 062
11,116
20,761
5, 946
6, 276

721
4,841
8, 028
2,070
2, 677

770, 071 71

777, 057 23

MARYLAND.

1st
2d
3d
4th
Sth

district t
district
district
district t
districtt

•

Total

DISTRICT OF COLUMBIA . .

3, 761
10, 687
19, 828
5,6.52
5, 746

97
75
38
81
84

123
280
625
159
151

33
31
61
73
69

3, 638
10, 407
19,202
- 5, 493
5, 595

64
44
77
08
15

99
11
52
54
14

10
00
97
21
58

253, 650
1,257,910
6, 598, 304
305,618
275, 366

69
16
29
37
76

111,781
1.165,701
6, 280, 841
299, 294
330, 423

68
60
02
03
73

56
00
00
57
80

SO
60 50

71
100
87
40
97

63 65

395 98

48,163 61

18, 338 86

8, 690, 850 27

8,188, 047 06

141 83

9, 337 92

3, 678 58

868, 004 93

692, 584 22

9, 063 31
69
6, 441 74
21
6, 464 77
24
740 00
92
2, 629 59
77
3, 799 35
90
6,633 06
20
71 . 2,619 31
80
3, 064 00
94
4, ,553 00
22
4, 396 78

7, 519, 746 51
2, 389, 867 02
1, 305, 428 07
864,351 37
175, 017 42
413,131 ,35
981,655 52
189,695 25
475, 925 53
1,114, :386 71
309,868 18

7,023,357 15
2 366, 737 77
1,213,669 16
793 084 40
256,836 01
333 012 95
899, 453 65
142, 558 45
365,-978 62
1 056 066 23
' 307, 881.17

45, 677 75

1, ,340 67

44,337 08

1, 313 30

712 93

8, 958 .89

225 47

8, 733 42

152 20

85 00

2 35

25
12
13
00
48

77
33
03
72
76

OHIO.

1st districtt
2d district
3d district
4th district t
Stli district
6th district t
7th district
Sth district t
Oth districtt
10th
Digitized
fordistrict
FRASER
l l t h district.



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17, 693
12, 694
10, 898
5, 311
6. 346
6, 459
10, 507
4,706
0, 590
10, 586
7, 391

13
57
24
69
09'
41
66
17
97
73
15

517
265
184
275
149
109
157
73
140
295
113

91
93
95
82
10
37
01
58
73
11
00

17,175
12, 428
10,713
5, 035
6, 196
6, 350
10, 3.50
4,632
6, 450
10,291
7, 278

22
64
29
87
99 •
04
65
59
24
62
15

867
403
684
276
177
236
624
321
455
281
526

93
14
62
51
08
78
00
16
43
61
36

90
93
483
192
59
210
. 242
146
22
219
194

00
25
03
72
10
71
19
88
10
10
16

60 45
25 75
13 SO
8 60
.
36 90
3 55

50
83
58
91
75
69
145
43
48
109
Id

63
25
90
00
75
50
75
50
40
50
00

18, 701
13,274
12,185
5, 871
6, 683
6, 989
11,.528
5,217
7, 153
11,196
• 8,133

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12th
13t.h
14th
15th
16th
17th
18th
19th

district.
district.
district.
districtt
district.
district.
districtt
district

6, 736 70
7, 627 13
6,821 61
6, 068 42
5,043 01
7,914 71
12, 298 93
7, 398 84

Total...

159, 095 16

115 48
169 02
151 43
95 13
98 85
155 59
277 49
146 2L

6, 621 22
7, 458 11
6, 670 18
5, 973 29
4,944 16
7,759 12
12, 021 44
7, 252 63

433 97
119 02
202 06
135 69
117 79
331 71
,11149
307 88

3, 491 71 155, 603 45

7, 614 23

121 25
223 40
229 39
75 39
154 02
268 49
364 67
414 50

5 55

30 rs
30 90
21 04
1 75

3, 804 35

17 00
52 15
33 50
28 00
43 25
68 12
54 70
59 85
1,155 75

7, 314 47
8, 0.52 45
7, 322 46
6, 307 50
5, 379 11
8, .584 78
13, 829 79
8, 213 84
171,941 00

3,
3,
2,
3,
2,
4,
7,
3,

292
512
742
455
.331
003
030
740

60
24
67
62
56
00
87
29

517, 285 91
465, 602 02
188, .526 01
401,221 16
198, G78 47
497, 789 00
3, 476, 251 44
446, 400 30

': 513 76

21, 930, 227 24

315, 626
422, 079
200, 261
320, 983
154,311
464, 843
2,877,6.35
390, 986

73
15
77
56
25
62
41
48

19, 910, 413 .53

district
district
district 1..districtt
district
district
districc
district
district
district
district t

,

Total

9,191
15, 784
7, 744
6, 865
5, 868

08
91
33
69
.54

7, 778
5, 724
7, 117
5, 555
5, 631
3, 482

05
31
30
19
96
47

1, 743 33

157 63
339 34
236 20
183 61
142 41
170 38
107 59
192 44
124 81
103 65
69 17
1, 827 23

9, 033 45
15, 445 57
7, 503 13
6, 632 OS
5, 726 13
7, 607 67
5, 616 72
6, 924 86
5, 430 38
5, ,528 31
3,413 30
78, 916 60

164
309
506
317
164
135
81
378
60
102
218

16
54
49
19
65
80
98
43
67
06
43

2, 439 40

74 11
165 SO
222 15
348 99
232 16
142 59
49 38
• 126 00
45 67
64 08
116 88
1,587 81

50
17
25
60

54 SO
132 80
57 25
80 50
69 25
56 25
52 00
67 15
103 SO
164 00
120 75

9, 509 75
16, 393 05
8, 641 47
7, 612 ,37
6, 334 60
8,112 69
5, 907 67
7, 690 38
5, 848 20
5, 993 35
3, 969 13

283 67

957 95

86, 012 66

•69
86
64
79
119
47

20
35
50
00
15
90

87
194
91
105
136
313
57

00
18
50
45
63
00
50

17, 456 84
8,910 76
7, 673 23
12, 248 85
11,654 35
12, 481 33
11, 347 17
11, 830 69
5, 773 45
6, 311 49
8, 036 86
9, 313 27
5, 545 22

10, 729 66
2, 364 46
1, 549 83
6, 534 00
3. 862 28
8, 202 83
6, 210 21
5, 530 80
3, 092 77
4,715 26
4, 283 81
5, 686 32
3, 795 07

857 11

1,451 36

128, 634 01

66, 557 30

12,316,159 04

2 90
98 29

43 40
43 90

12, 671 64
10, 462 65

6, 214 05
6, 625 52

2,199,0C3 60
338, 967 53

25 90

"iii*25'

1
83
31
30

5, 305 03
7, 663 44
2, 643 77
2, 963 31
2, 261 S3
3, 836 50
2, 833 11
8, 831 48
2.438 41
2, 724 6 5
1, 665 93
43,172 46

720, 095
,02y, 038
698, 207
390, 646
269, 985
582, 318
275, 185
396, 992
282, 581
249, 726
115, 647

17
11
72
70
68
34
81
74
59
78
09

5, 010, 425 73

. 730,732
958, 004
653, 465
293, 078
214, 995
503, 960
225, 838
379, 729
256, 218
203, 195
87, 910

18
56
69
07
2L
70
14
34
05
96
02

4, 507,127 92

district
districtt
districtt
district
district
district
disirict
districtt
district
district
district
district
district
Total

024
245
297
407
508

98
62
26
25
64

11, 249 78
10, 552 76
10, 765 86
5,163 10
5, 746 42
7, 508 44
7, 658 87
5, 375 91

250 61
261 86
211 68
200 69
34 L .39
156 62
173 66
244 22
81 28
: 48 80
102, 89
72 71
59 42

15, 774 37
7, 983 76
7, 085 53
11, 206 56
10,167 25
11,093 16
10, .379 10
10, 521 64
5, 081 82
5, 697 62
7, 405 55
7, 586 16
5,316 49

2, 205 83 115, 299 06

740
249
197
595
640
497
306

18
54
28
55
81
03
16

250
332
173
150
422
38

12
90
93
2S
66
81

622 48
270 22
114 19
167 05
380 00
539 92
261 45
246 86
175 59
227 19
237 91
909 54
73 00

4, 595 25

6 25
146 70
. 139 80
423 67
10 36
58 50
3 60
9.20

4, 832,088
493, 447
521, 784
1, 654,086
710, 307
443, 203
1,186, 628
988, 159
231. 965
347, 317
140, 932
562, 399
203, b38

74
59
02
66
40
55
91
45
32
04
89
40
07

5, 404,660
411, 870
414, 278
1,627, 087
588, 418
377, 673
1,041, .540
920, 594
197, 716
266, 841
91, 690
426, 648
185, 790

22
44
63
95
79
11
47
07
90
89
51
82
52

11,954,812 32

BlICHIGAN.




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16,
8;
7,
11,
10,

117, 504 89

1st district.
2d district.

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ILLINOIS.
1st
2d
3d
4th
.5th
6th
7th
Sth
9th
10th
llth
12th
13th

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INDIANA.
1st
2d
3d
4th
Sth
6th
7th
Sth
9th
10th
llth

•I

11, 577 21
9, 980 60

242 03
89 43

11, .335 18
9,891 17

524 39
79 28

523 74
260 58

1, 878,137 6
246, 286 6

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I.—Statement showing the expenses of collecting the internal revenue taxes, ^c.—Continued.
GO
Gross compensation

Di.strict.

4th districtt

15
31
68
14

$87 53
67 07201 47
26.92

$5, 20362
4, 855 24
6,881 21
3, 547 22

42, 428 09

714 45

41,713 64

• $5, 291.
4, 922
7, 082
3, 574

.

6th district t
Total

Net compensation.

Tax.

Stationery
and blank
books.

Postage.

$219
181
451
334

$165
113
309
•• 95

T o t a l ex- Expenses of
E x p r e s s and Advertising. pense of col- administerdep. money.
ing office
lecting.

03
02
41
73

$41 85

1, 790 57

1,467 51

229 36

310
215
112
340
867
170

468
336
134
303
103
87

57
37
81
15

77 12
9 20

$58
19
21
9

60
80
95
50

$5,
5,
7,
4,

776
236
942
022

20
50
97
72

$4,313
2, 924
2, 387
3,116

Assessments.

21
22
32
08

$352,179 84
272,161-47
339, 933 75
234, 054 73

Collections.

$294,761
184. 911
266, 206
113,138

40
55
77
50

197 15

46,112 68

25, 580 40

3,736 300 92

2, 983, 442 S3

144
34
50
39
31
41

11,094
6,733
5,431
5,91.5
9, 594
5, 985

4, W3
-2,604
3, 160
2,351
4,536
4,378

1,671,643
' 290, 000
1.53, 151
244, 052
218,521
156,279

1, 689, 835
283, 482
116,888
189, 095
150, 995
135, 766

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10,'1.53
6,142
5,091
5,167
8,521
5, 662

2d district
3d district
Sth districtt"
6t.h district

08
.30
50
19
44
88

40, 738 39

Total

298
144
61
- 107
40
S3

62
01
63
25
95
28

705 74

9, 854
5, 998
5, 029
5, 059
8,480
5, 609

46
29
87
94
49
60

40, 032 65

03
30
72
94
57
56

2, 017 12

-

52
94
80
55
14
01

1,433 96

17
3
41
64
70
23

80
90
25
60
72
83

222 10

95
75
75
00
15
40

342 00

38
19
02
28
02
68

44, 753 57

94
37
21
65
89
94

2J,206 00

4844
32
23
46
73

2, 733, 648 76

32
20
70
73
35
32

2,571,063 62
....

• - - :

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: - - : :

IOWA.

1st district

9,012
6,311
8, 637
5, 024
4, 027
2, 101

.-

3d district
6th d i s t r i c t t . -

12
03
40
96
10
52

295
128
164
132
36
21

54
96
19
81
58
39

8,716.58
6,182 07
8, 473 21
4,892 15
3, 990 .52
2,080 13

409
•446
651
369
180
109

44
53
14
19
75
51

182 02
114 35
329 00
116 08
118 86
• 76 10

54
6
8
117
10
18

40
60
GO
67
.52
90

115
82
95
57
99
51

00
50 ,
00
50
70
70

9, 772
6, 961
9, 720
5, 685
4,436
2, 357

98
01
54
40
93
73

3, 053
3, 833
8,454
1,712
3, 142
1,967

41
85
48
29
57
52

765,192
377, 950
690, 862
209, 3L3
152, 070
96, 295

18
24
80
02
89
45

738,308
272, 420
627, 480
185,969
120, 126
61,076

22
98
56
15
22
19

35,114 13

779 47'

34, 334 66

2, 166 56

9.36 41

216 09

501 40

38, 934 59

22,164 12

2, 291, 674 58

2, 005, 381 32

4, 227 75
5, 763 56

SO 93
35 55.

4,176 82
.5,728 01

1 85
453' 48

275 04
142 97

101 79
105 33

97 17
71 72

4,703 60
6, 537 06

3, 427 40
6, 803 90

182. 003 28
375, 937 53

107, 548 83
274, 285 60

9, 991 31

86 48

9, 904 83 1

455 33 1

418 01

207 12

168 89

11,240 66

10, 231 30

557, 940 81

381, 8.34 43

1

6, 643 53

63 24

. 6, 575 29 1

233 46

277 03

5 00

46 00

7, 205 02

4. 749 66

466, 269 64

366,812 65


1
2d district


21, 309 17
14, 613 93

588 43
237 95 1

280 00
119 10

141 17
1, 02G 06

51 15
68 60

Total

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MINNESOTA.

1 st districtt
2d districtt

1
.,

Total
KANSAS \
CALIFORNIA.

20, 920 89
388 28
144 53 1 14, 469 40 1

21, 792 88
22, 369 92
16, G65 64 I 10, 988 93 I

S, 157, 718 55
433, 537 07 1

5,181, 748 69
440, 469 12

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3d district
4th district
5th district..
Total
OREGON

,

12, 336 90
21,769 21
15,493 85

138 17
7 06
138 23

12,198 73
21,762 15
15, 355 57

85, 523 06

816 32

84, 706 74

14,541 65

152 03

14,389 62

N E W MEXICO
UTAH

884 01

282 38

85 92

2, 027 82

277 00
404 46
260 35

14,013 63
24, 674 53
18, 189 44

1, 723 93
17, 769 21
8,416 29

235,126 74
748,534 36
206, 543 03

182, 319 35
707, 848 47
118,203 62

5,816 76

1,061 56

95,313 21

60, 691 24

6, 781, 459 75

6, 630, 589 25

104 00

SO 00

15, 063 '95

11,900 54

317, 053 56

338, 093 11

9 35

63 50

7,. 025 42

4, 447 29

109,587 41

111,919 05

116 GO

11, 894 84

13,198 15

317,812 15

267, 092 96

31 SO

6,186 11

5,515 92

88, 284 70

49 591 90

26 25

13'GO

15, 638 32

8, 007 80

83,412 24

63, 547 86

6, 655 87

160 60

.58 51

38 16

6,123 27

204 31

70 67

6, 000 00

95 76

5, 904 24

119 76

34 85

15,216 64

138 28

15,078 36

348 70

33 73

12,600 00'

112 45

12, 487 55

327 43

126 66

35 70"

87 00

13,176 84

9, 616 55

166,103 31

ISO, 870 95

12,880 00

185 78'

12, 694 22

424 26

107 75

33 43

90 00

13,535 44

8, 762 88

118,773 09

124, 222 29

38 28

1,519 08

130 27

* 6,161 43

NEVADA

1,065 33
1,731 81
1, 352 39

77 59

6, 733 46

NEBRASKA

76 40
278 00
130 51

258 GO
491 10
452 34

5, 342 43

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COLORADO
"WASHINGTON
DAKOTA

*

ARIZONA
IDAHO
MONTANA

1, 557 36
1, 479 62

37 67

1,441 95

2, 953 73

74 53

2, 879 20

17,325 00.

163 28

17,161 72

- 8 00

13 57

19 71

600 00

20 00

W E S T VIRGINIA,

26 00

1,912 00

1, 328 58
2, 747 09

1,6.33 15

153 53
182 SO

1,695 63

3,195 51

3, 847 96

81, 922 58

17, 945 00

9, 975 00

76, 454 67

.

74, 015 93

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93, 807 41

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1st di.strict
2d district
3d district

8, 892 57
3.231 25
4, 795 40

177 11
54 37
114 43

8,715 46
3,176 88
4, 680 97

197 83
519 00
54 52

106 95
55 80
45 48

7 30
81 99
11 60

102 00
88 00

9, 306 65
3,976 04
4, 907 00

Total

16, 919 22

- 345 91

16,573 31

771 -35

208 23

100 89

190 00

18, 189 69

8,564 88

2, 926 41
8,864 17
10, 298 04

46 90
243 95
367 71

2, 879 51
8, 620 22
9, 930 33

184 72
17 46
334 41

30 95

3 25

141 58

155 75

3,145 33
S.881 63
10, 929 78

1, 333 33.
3, 400 00
. 3, 347 34

4, 637 39
2, 194 49
1,733 00
'

770, 599 51
106.107 26
85, 485 59

727, 764 24
70, 469 42
119, 650 38

962.192 36

917,914 04

45, 630 73
.920, 590 03
713,191 61

43,426 06
654, 547 87
656, 899 54

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VIRGINIA.
1st district
2d district
3d district....




CO

I.—Statement showing the expenses of collecting the internal revenue taxes-, ^'c—Continued.
^4

O
Gross compensation.

District.

/
4th
Sth
6th
7th
Sth

district
district
district
district
district

-- •
-•

Total

$4, 917
5, 643
5,117
4, 733
3, 995

Net compen- Stationery
and blank
sation.
books.

Tax.

36 .
$155 38
83
101 26
47 - • 51 15
47
62 55
48
78 35

$4, 761
5, 542
S, 066
4, 670
3, 917

98
57
32
92
13

46, 496 23

1,107 25

45, 388 98

S, 564
11,629
5, 792
5, 768
12, 548
16,941
9,479
4,058
3, 767

154 .57
• 281 08
66 77
45-44
288 33
558 71
164 7 1 .
61 74
147 95

8, 410
11,348
5, 725
5, 723
12,260
16, ,332
9, 314
.3, 997
3,619

$338
244
320
451
306

Postage.

Total
Expenses of
Express and
dep. money. Advertising. expense of administercollecting.
ing office.

11
63
71
40
85

$118 55
148 00
233 23
70 56

$3 50
26 93
55 32

18 50
80 60
82 75

2,293 29

742 87

85 75

409 85

50, 032 99

312
232
386
374
278
413
496
451

23 37
106 91
96 25
243 27
120 00
_ 299 90

76
25
62
2.53
95
43
109
47

9,054
11, 996
6, 268
6, 790
13,042
17, 764
10, 088
4,641
3,791

$69 GO

$5, 443
5, 888
5, 608
5, 625
4, 510

03 , $1, 026 00
46
2. 884 20
18
3, 360 00
63
3, 269 72
96
1,646 39
20, 266 98

Assessments.

$139, 681
279, 194
171,161
170, 939
• 104, 891

62
98
56
69
01

Collection's.

$114, 093
175, 654
158, 074
"ion 010
79,199

2^7
06
79
4fi
25

2, 54.5, 281 23

2, 001, 905 32

492,171
370, 659
271, 486
• 159, 048
2, 844, 819
1,167,315
612,747
113, 807
142, 701

393,742
560,518
229, 722
941 fiflQ
2, 671, 953
1 064 153
520, 502
97, 560
142, 701

KENTUCKY.
1st district

...

l-H

-.

3d district
4th district
6th
7t.h
Sth
9th

district
district
districtt
districtt

'
.. -

81
18
23
52
88
52
50
84
11

73, 550 59

Total

1, 769 30

24
10
46
08
55
81
79
10.
16

76,781 29

77
90
57
28
24
26
21
52

2, 845 75

S3 75
24 50
997 95

76
1
30
151
-

93
65
55
30

67 02
2 75
50
330 70

50
50
50
SO
75
00
60
00

713 35

38
14
10
87
87
70
06
61
61

83, 438 34

4, 545
3, 892
3,722
4,261
6, 600
7, 788
6, 843
1,675
529

80'
03
54
48
92
00
26
55
15

39, 858 73

44
14
80
89
42
62
46
09
57

6, 174, 757 43 •'

83
86
62
56
15
86
62
80
18

district
districtt
districtt
district
districtt
district |Total



rf
o
rf
rf
H
rf
O

rf
17, 592
3, 308
6, 239
7, 720
2,267
9, 263

34
88
33
35
31
53

178
35
269
315
62
177

Gl
86
83
10
95
05

17,414
3, 273
5, 969
7, 405
2, 204
9, 086

83
02
50
25
36
48

46, 392 24

1, 038 SO

45, 353 44

16, 804 89
6, 858 16
223 01
3, 089 24
6, 226 42
1, 899 97
840 60

555
204
2
20
19
14
21

16, 249 63
6, 6.53 32
225 95
3,069 14
6,206 85
1, 885 83
819 25'

1,123
114
300
134
107
376

58
05
85
39
44
33

646
169
122
185
.Ill
378

80
84
GO
00
50
85

75 13
12 25
364 80
687 03

2,156 64

1,613 99

552 48

54 00
10 00
60
30 00

33 00

5 66

12 00

1,139 21 ,

46
50
00
25
50
50

19, 401 68
3, 670 40
6, 771 43
8, 445 79
2,545.75
10, 923 24

14,154
4,081
1,388
1,454
1,348
6, 972

456 21

51,758 29

29, 400 52

38
2
97
41
.59
217

57
42
43
50
62
98

5, 486, 424
187, 340
553, 663
443, 836
163,613
593, 282

02
25
94
63
49
47

7, 428,160 SO

4 842 793
198,096
485 157
444 070
78, 445
596, 391

84
36
74
76
95
SO

G, 644, 956 15

TENNESSEE.
1st district t
2d districtt
3d district
4th district
Sth district
6thfor
districtt
Digitized
FRASER
7th district

rf

Ul

5, 922, 465 48

MISSOURI.
1st
2d
3d
4th
Sth
6th

rf
rf
rf
o
rf'
H
O
rf
H

26
84
06
10
57
09
35

8
62
357
78

30
64
02
75

5 00

38
16
68
35

00
00
50
00

50 00

16, 804 89
7, 535 64
254 01
3,166 64
6, 359 06
2, 256 99
986 35

4, 463
3,637
160
2,216
5, 911
1, 677
795

09
74
00
87
72
64
00

.

788, 249 24
691,556 74
28,19171
153, 607 05
564, 683 50
184, 447 20
45. 447 21

549 606
502, 387
3, 479
113, 000
678, 946
81, 530
14. 223

74
17
37
00
48
93
81

d
d
rf
H
Zfl
d
rf
Kl

sth district

7, 679 90

83'97

7, 595 93

219 57

61 60

14 GO

12 SO

7, 987 57

5, 466 6 6

1, 211, 663 70

1, 255, 411 41

Total

43, 627 19

921 24

42,.705 95

1, 278 76

161 20

64 GO

220 00

45,351 15

24, 378 72

3, 667, 846 35

3,198,585 91

.LOUISIANA.

1st district
2d district

,

25, 257 34
18, 708 00
8,176 00

602 57
153 76
38 23

24, 655 27
18, 5.54 24
8,137 72

1, 240 34
523 97
SSS 80

14 39
85 74
80 25

• 120 40

564 10
36 25
187 SC

27, 076 67
19, 474 36
8, 999 55

29, 810 38
13, 827 65
a s , 260 72

6, 320, 630 79
1, 426, 965 28
1,141, 941 57

4, 980, 996 52
1,317,863 59
645, OSS 62

3d district

,

52,141 84

794 61-

51, 347 23

2, 320 11

180 38

120 40

787 85

55, 550 58

S3, 898 75

8, 889, .587 64

6, 943, 948 73

3, 623
10. 421
6, 350
S, 269
4, 975
5, 587
2, 595

54
138
44
84
167
43
45

56
33
94
90
16
76
79

3, 569 38
10, 282 67
6, 305 59
5,184 23
4, 808 32
5, 543 14
2. 550 10

40
47
50
69
98
92
30

60 46
121 13

19
59
184
26
13
32
312

272
22
35
24
90
12

3, 928
11, 322
6, 589
5, 762
S, 093
5, 843
3, 522

38, 823 07

579 64

38, 243 43

1, 844 26

291 47

648 10

6, 670 64
8, 350 19
10, 737 83

329 01
65 54
123 37

6, 341 63
8, 284 65
10, 614 46

249 23
295 27
725 59

30 GO
129 66
11 00

75

25, 758 66

517 92

25, 240 74

1,270 09

' 170 6 6

TotaL....
NORTH CAROLINA.

1st
2d
3d
4th
Sth
6th
7th

district
district
district
district
district
district
district

-,

94
00
S3
13
48
10
89

224
449
9
412
71
107
568

23
19
9
24
33

GO
06
40
82
60

54
94
18
43
86
.30
44

2, 054 85
6, 921 00
5, 929 48
2, 906 78
897 68
4,145 50
871 48

455 79

42, 062 69

23, 726 77

2,066,424 02

1, 672, 963 09

47 74

12 GO
82 70
24 90

6, 962 62
8, 857 82
11,547 06

747 00
6, 847 87
7, 713 83

4.34, 073 61
667,491 52
676, 892 15

437, 389 78
567, 898 98
984, 533 78

48 49

119 60

27, 367 SO

15,308 70

74
05
15
55
00
96
65

29
00
GO
00.
50
GO

187, 048
817,779
297,113
260, 568
282, 344
175, 966
45. 603

56
68
64
05
06
98
05

80, 505
721, 022
284, 386
210, 691
139, 240
208,142
28,974

34
48
85
29
60
07
46

Total
SOUTH CAROLINA.

1st district
2d district
3d district

1, 778, 457 28

1,.989, 828 54

Total
GEORGIA.

1st
2d
3d
4th

district
district
district
district
Total.:

19, 838 12

128 02
1, 202 88
464 06
. 507 56

58, 799 64

798 55

58,001 09

2, 302 52

18, 390 09

631 25

17, 758 84

11, 485 11
23, 042 00
10, 324 01

38 28
163 28
138 00

11, 446 83
22, 878 72
10,186 01

44,851 12

339 56

44,511 56

8, 023
11, 953
18,741
20, 081

20
48
13
83

.

87
33
428
243

73
28
83
71

7, 935 47
11,915 20
18, 312 30

00
50
75
74

152 04
99 90

28
189
56
44

SO
00
10
75

8.191 72
1.3, 580 90
19, 455 94
20, 678 88

5,602.33
16, 890 29
9, 780 .27
13, 948 01

516, 844 07
2, 233,198 GO
2, 384, 389 88
627, 357 20

505, 949 11
2,166, 025 94
2,279, 219 57
594 • 763 89

234 99

251 94

318 35

61, 907 44

46, 220 95

5, 761, 739 15

5, 545, 958 51

98 06

735 31

6 00

19,983 93

16, 933 52

668, 383 88

646, 966 48

657 35
315 78

196 00
47 43

6 25
288 23
14 55

. 117 00
231 43
49 00

11, 608 36
24,415 01
10, 750 77

11,892 SO
29, 392 GO
11, 048 30

2, 530, 320 05
1, 997, 982 53
493, .373 29

1, 840, 961 22
1, 915, 784 23
304,270 97

973 13

243 43

309 03

397 43

46, 774 14

52, 332 80

5, 021, 675 87

4,061,016 42

12
S3
94
44

rf
Ul

rf
o
rf
rf
H

>
Pi
Kl

O

rf
'H
d
rf
rf
rf

d
rf

Kl

ALABAMA.




O

• rf

Ul

754 47

FLORIDA

1st district
2d district
3d district
Total

•rf
rf
rf
o
rf

•

I.—Statement showing the expenses of collecting the internal revenue taxes, 8^c.—Continued.
IN:;)

Gross compensation.

District.

Stationery
Net compen- and b l a n k
sation.
books.

Tax.

Postage.

E x p r e s s and Advertising,
dep. money.

Total
Expenses of
expense of administercollecting.
ing office.

Assessments.

Collections.

BIISSISSIPPL
1st district
2d district
3d district
Total

..

.

.

..

$16, 664 30
11.446 40
14, 588 40

$268 30
450 97
360 24

.$16, 396 00
10.995 42
14,228 16

$392 24
118 75
2 00

$86 74

42, 699 10

1, 079 51

41,619 59

512 99

86 74

.

$70 58
123 45
115 96

$228 15
6 GO

$17,3.55 27
11,781 34
14, 706 36

$10,315 68
$1,173, 271 70
18, 538 GO
2,541,828 37
6, 938 70 • 1,819,521 58

309 99

234 15

43, 842, 97

35, 792 38

5, 534, 621 65

5, 049, 405 94

35
7,59
600
10

106
S3
53
42

11,355
13, 788
8, 664
5,337

6, 929
9,391
10, 307
3, 606

1,142.994
889, 907
535, 058
1,199, 203

1,172, 243
776 775
509 126
660,701

$1,022,205 92
. 2, 216,121 25
1 811 078 77

TEXAS.

1st
2d
3d
4th

district
district
district
district

10,687
12,691
7,780
4,025

Total

03
3741
57

151
141
113
150

17
11
96
06

10, .535
12, 550
7, 666
3, 875

S6
26
45
51

. 509
188
125
1. 205

84
56
23
68

16
66
106
- 54

30
14
07
41

67
15
00
02-

75
00
25
00

59
22
96
68

17
12
76
00 .

62
35
26
25

82
88
74"~
47

35,184 38

555 30

34, 628 OS

2, 029 31

242 92

1 404 84

98.=^ 0 0

39,146 45

30, 234 05

3, 767,163 48

3,118, 847 91

12,132 45
6,814 86
2, 999 19

517 23
21 40
30 56

11,615 22
6, 793 46
2, 968 63

1,044 76
730 67

47 15
21 79
8 00

36 00
773 75
18 00

13 00
17 50

13, 273 36
8,358 57
3,025 19

2, 553 69
10,147 93
1,942 00

922,908 19
893,696 28
176, 897 32

835 307 50
821 719 68
76' 969 88

*
.

21,946 50

.569 19

21.377 31

1,775 43

76 94

827 75

30 SO

24,657 12

14,643 92

1,993,501 79

1,733,997 06

Ul

rf
rf
rf
H
Q

>

ARKANSAS.

1st district
2d district
3d district

rf
rf
rf
o
rf
H
o
rf
H
d
rf

. . .

Total

'.

•pi
K5

O
rf
H
d
rf

RECAPITULATION.
rf
District.

Maine
N e w Hampshire
Verraont
Massachusetts
Ilhode Island. ^

Connecticut
New York
http://fraser.stlouisfed.org/

Federal Reserve Bank of St. Louis

Gross compensation.

Tax.

Stationery
Net compen- and blank
sation.
books.

Postage.

Express and
,dep. money. Advertising.

Total
Expenses of
expense of administering office.
collecting.

Assessments.

Collections.

$51, 747
30,331
21,514
135, 060
25, 770
49, 658
363, 726

$3,714.-333
2, 898, 305
1,069, 506
27, 036.'771
5, 162, 398
6, 966, 645
60, 007, 502

$3. 505, 555
2,851,863
969,806
27,899. (.57
5. 024. 222
7,646,478
55, 394, 761

Ul

d
rf
Kj

$48, 712
28, 450
20, 199
126, 572
24, 775
46, 425
337,643

79
84
06
80
87
09
98

$1,418 11
883 67
550 04
3, 047 31
722 SL
1,196 18
6, 534 14

$47,294
27, 567
19,649
123, .525
24, 053
45,228
331,109

68
17
02
49
36
91
84

$854
674
314
3.225
430
1,.181
13, 315

16
89
64
75
03
10
48

$1,580
6,53
516
-4, 105
350
1,568
8,915

47
31
93
25
97
98
81

$2.59
332
197
523

13
18
60
71

168 01
465 60

$340
.- 220
286
627
213
315
3, 385

93
49
53
63
98
64
S6

.53
71
76
-14
85
82
43

$17,6.50
10, 821
6, 955
65, 190
10,879
22, 149
205, 677

10
96
12
81
71
66
33

.52
85
35
04
86
25
77

74
69
62
10
45
17
22

New Jersey
Pennsj'lvania
Delaware
Maryland
District of Columbia.
Ohio
Indiana
Illinois
,
' Michigan
Wisconsin
Iowa
Minnesota
Kansas
California
Oregon
Nebraska
Nevada
N e w Mexico
Utah
Colorado
Washington
Dakota
Arizona
Idaho
Montana
W e s t Virginia
Virginia
Kentucky
Missouri
,
Tennessee
Louisiana
North Carolina
South Carolina
Georgia
Florida
Alabama
Mississippi
Texas
Arkansas

322 95
973 38
385 29
677 75
9.58 89
(95 16
743 83
504 89
428 09
738 39
114 13
991 31
643 53
523 06
541 65
733 46
161 43
GOO 00
216 64
600 00
e-80 00
557 36
479 62
953 73
325 00
919 22
496 23
550 .59
392 24
627 19
141 84
823 07
758 66
799 64
390 09
J51 12
699 10
184 .38
946 50
2,234,909 79

Grand total

61, 636 33
1,686 57
5,911 11 223, 062 27
9, 178 29
207 00
44, 337 08
1, 340 67
3, 733 42
225 47
155, 6U3 45
3,491 71
78,916 60
1,827 23
2, 205 83 11.5,299 06
41,713 64
714 45
40, 032 65
705 74
34, 334 66
779 47
9, 904 83
86 48
6, 575 29
68 24
84, 706 74
816 32
152 03
14, 389 62
6, 655 87
77 59
6, 123 27
.38 16
.5,904
24
95 76
15, 078 36
138 28
12, 487 .55
112 45
12,694 22
185 78
33 28 • 1, 519 GS
1,441 95
37 67
2, 879 20
74 53
17,161 72
163 28
16, .573 31
345 91
45, 388 98
1,107 25
76, 731 29
1,769'30
45, .3.53 44
1, 038 SO
42, 705 95
921 34
51, 347 23
794 61
38, 243 43
579 64
25,240 74
517 92
58,001 09
798 55
17, 758 84
631 25
44,511 56
339 5 6 '
41,619 59
1, 079 51
34,628 08
556 30
21,-377 31
569 19
46, 581 09

2, 742 35
8, 080 59
342 67
1,313 30
152 20
7,614 23
2, 439 40
4, -595 25
1,790 57
2,017 12
2,166 56
455 33
233 46
2, 027 82
282 38
160 60
204 31
119 76
348 70
327 48
424 26
130 27
182 50
771 35
2, 298 29
2,845 75
2, 156 64
1, 278 76
2,320 11
1,844 26
1, 270 G9
2, 302 .52
754 47
973 13
512 99
2,029 31
1,775 43
81, 280 26.

2,461 43
5, 830 77
356 05
712 93
85 GO
3, 804 35
1,587 81
4, 225 40
1,467 51
1,433 96
936 41
418 01
277 03
884 01
85 92
S3 51
70 67
34 85
33 73
126 66
, 107 75

19
20
208
742
997
,613
161
180
291
170
234
98
243
86
242
76

71
00
23
87
95
99
20
38
47
66
99
06
43
74
92
94

626 65
175 32
63 65
271 51
283 67
857 11
229 36
222 10
216 09
207 12
5 00
5, 816 76
. 104 00
9 35
5, .342 43
26 25
35 70
33 43
153 53
13 57
600 00
100. 89
85 75
330 70
1, 139 21
64 00
120 40
6AS 10

48 49
251 94
735 31
309 03
309 99
1, 404 84
827 75
23, 620 23

197 50
1,422 84
39 40'
395 98
141 83
1,155 75
957 95
1,451 36
197 15
342 00
501 40
168 89
46 00
1,061 56
50 00
63 50
116 00
31 50
• 13 00
87 00
90 00
8 00
26 00
190 00
409 85
713 35
456 21
220 00
787 85
455 79
119 60
313 35
6 00
397 43
234 15
285 no
30 50

69.350 83
244, 482 90
10, 123 41
48, 163 61
9, .337 92
171,941 00
86, 012 66
128, 634 01
46, 112 68
44, 753 57
38, 9.34 59
11,240 66
7, 205 02
95, 313 21
15, 063 95
7, 025 42
• 11,894 84
6,186 11
15, 638 32
13. 176 84
13, 535 44
1,695 63
1,633 1.5
3, 195 51
17, 945 00
18, 189 69
50, 032 99
83, 438 34
51,758 29
4.5,351 15
55, 550. 58
42, 062 69
. 27, 367 50
61.907 44
19,983 93
46,774 14
• 43, 842 97
39,-146 45
24,657 12

26, 565 83
102, 226 51
4,510 94
18, 338 86
3, 678 -58
80, 513 76
43, 172 46
66, 557 30
25, ,58 j 40
21, 206 00
22, 164 12
10,231 30
4,749 66
60, 691 24
11,900 54
4,447 29
13,198 15
,5,515 92
8, O07 80
9, 616 55
8, 762 88

3, 847 96
9, 975 CO
8, 564 88
20, 266 98
39, 858 73
29, 400 52
24,378 72
53, 898 75
23, 726 77
15, 308 70
46, 220 95
16,933 52
52, 332 80
35, 792 38
30, 234 05
14, 643 92

18, 579 50 2,406.46980 1,321,345 41

• 7, 794,589
31, 663,483
770, G71
3, 690,850
868. 004
21,930, 227
5,010, 425
12, 316,159
3, 736,300
2,733, 648
2,291, 674
557, 940
466, 269
6, 731,4.59
317, 053
109, 587
317. 812
•88, 284
83, 412
166, 103
lis, 773
1, 328
2, 747
81, 922
76, 454
962, 192
2, 545,281
6, 174,757
7, 428, 160
3,667, 846
8, 889,587
2, 066,424
• 1,778,.457
.5,761, 739
668, 383
,5, 021,675
5, 534,621
3, 767,163
1, 993,501

25
00
71
27
93
24
73
04
92
76
58
81
64
75
56
41
15
70
24
31
09
58
09
58
67
36
23
42

so
35
64
02
28
15
88
87
65
48
79

270,089,891 58

8, 077,494
31,348, 376
777, 0.57
8, 18s,047
692, 584
19,910, 413
4, .507,127
11,954, 812
2, 980,442
2,571, 063
2, 005,331
381, 834
366, 812
6, 630,589
3.38, 093
111, 919
267, 092
49, 591
63, 547
15'iJ,870
124, 222
1, 912

64
06
23
06
22
53
92
32
53
62
32
43
65
25
11
05
96
90
86
95
29
00

74, 015
93, 807
917, 914
2, GOl,905
5, 922,465
6, 644,956
3, 198,585
6.-943, 948
1,672, 963
1, 989,828
5, 545,958
646, 966
4,061, 016
5, 049,405
3,118. 847
1,73.3, 997

93
41
04
32
48
15
91
73
09
54
51
'4S
42
94
91
06

254, 409, 614 8 1

rfrf
rf
O
rf

O
rf
H
d
rf
m
rf
o
rf
rf
Pi
Kl

o
rf
H
d
rf
H
rf
rf

.>
Ul

'' I'his includes the reports for the previous year.




t R e t u r n s for the y e a r not complete.

Kl

^1

174

REPORT OF THE SECRETARY OF THE TREASURY.

K.-—Statement of dishursements for salaries and contingent expenses in
collecting taxes, (&c., in insurrectionary districts during tlie fiscal year
ending June 30, 1868.
'
Salary.

State.

South Carolina
Florida
..
Mississippi

$6,000 00
1,768 25

Total

7,768 25

Net salary.

Tax.

$200 00
51 96

$5,800 00
1,716 29

251 96

7,516 29

Miscellaneous.

Total.

$32 "0.5"

$5,800 00
1 716 29
32 05
7,548 34

32 05

L.—Statement slioicing the amounts paid to. revenue and special agents of
internal revenue for salary and expenses ; also, tlie contingent expenses of
the office of internal revenue, including salaries of Commissioner and
deputy commissioners, clerics, &c., printing, &c., stationery, expressage,
counsel fees, moieties and reioards, and'taxes erroneously assessed ancl
collected, refunded from July 1, 1867, to June 30, 1868.
Revenue and special agents :
Salary
Tax

$95,360 04
2,447 67

Net salary
Expenses

„

$92,912 37
60,501 27
$153,413 64

Contingent expenses, salary, &c., of Commissioner, deputies, &c.:
Salary
$366,461 58
Tax
4,87193

«
Net salary
Travelling expenses
Tax

\

:
331,589 65"
14,083 79
23 64

^.

Net travelling expenses
Printing, &c
'
Stationery
Expressage
1

14, 057
252,810
13,492
19, 495

15
52
78
20
631,445 30

Counsel fees, moieties and rewards :
Fees
Moieties
Rewards

32,639 53
868 77
15,300 00

Taxes erroneously assessed and collected, refunded
Total ....•




_.

,
„

48,808 30
1,016,515 79
1,850,183 03

175

EEPOET OP THE SECEETAEY OF THE TEEASUEY.

M.—Statement of the amounts paid to internal revenue inspectors in the several States for
salary and travelling exj/enses for the fiscal year ending June 30, 1868. &
States.

Salary.

Maine
N e w Hampshire
Vermont
Massachusetts
Khode Islaud
Connecticut
N e w York
N e w .> ersey
Pennsylvania
Maryland
District of Columbia
Ohio
Indiana
Illinois
Michigan
Wisconsin
lowti
Minnesota
Kansas
California
W e s t Virginia
Virginia
Kentucky
Missouri.
Tennessee
Louisiana
North Carolina
South Carolina
Georgia
Florida
Alabama
Mississippi
Texas
Arkansas
Total

i.

Net salary.

Tax.

332 00
1, 056 00
1, 108 00
13, 904 00
1. 072 00
3, 286 00
104, 929 00
7, 442 00
45, 410 50
5, 872 GO
1, 856 00
•21, 131 00
6, 822 00
13, 730 GO
1, 808 00
2, 280 00
3, 708 00
12 GO
244 00
688 00
316 00
936 00
752 GO
428 00
658 00
572 00
214 00
280 00
389 00
063 00
923 00
444 00
584 00
348 GO

$23 32'
10 56
11 08
145 72
10 72
32 86
1,051 40
68 24
455 86
61 77
18 56
208 23"
68 41
1-37 30
18 OS
22 80

291, 607 50

3,169 44

37 OS

12
22 44
205 26
23 16
79 36
117 52
24 28
81 .30
81 64
2 14
23 01
41 29
10 68
•9 28
4 44
58 00
3 48

Total.

Expenses.

$2, 308 68
1, 045 44
1, 096 92
13, 758 28
1, 061 28
3, 253 14
103, 877 60
7, 373 76
44,954 64
5,810 23
1, 837 44
20, 922 72
6, 753 59
13, 592 70
1,789 92
2, 257 20
3, 670 92
11 88
2,221 56
7, 482 74
2, 292 84
7, 856 64
11, 034 48
2, 403 72
5, 576 70
3, 490 36
211 86
1, 2.56 99
3, 347 71
1, 0.57 3 2
918 72
439 56
2, .526 00
344 52

$526 05
621 14
930 36
.3,081 20
111 35
1, 2.53 89
15, 384 04
1,304 68
7, 939 08
589 37
1,454 14
7, 964 49
1, 937 GO
7, G70 44
1,076 72
1, 397 7 2
2, 747 55
17 50
1, 485 52
2, 573 26
2,149 99
,3,913.01
6,836 29
1,098 30
4,067 93
322 10
196 40
1, 642 16
l.,5f37 65
902 50
600 65
4-55 40
691 69
1 66

$2, 834 73
1, 666 ,58
2, 027 28
16, 839 48
1, 172 63
4, 507 03
il9, 261 64
8, 678 44
52, 893 72
6, 399 60
3, 291 58
28, 887 21
8, 690 59
20, 663 14
2, 866 64,
.3, 654 92
6, 418 47
29 38
3, 707 08
10, 056 GO
4, 442 83
11, 769 65
17, 470 77
3, 502 02
9,644 63
3, 812 46
408.26
2, 899 15
4, 915 36
1, 959 82
1, 519 37
894 96
3, 217 69
346 18

288, 438 06

82,911 23

371, 349 29

IN".—Statement of certificates issued and alloioedfor draivhaclcs on mercliandise exported, as provided for under section 171 of the act of June 30,
1864, for the fiscal year ending June 30, 1868.
Number of certificates received and allowed, 3,831 ; amount involved

$1,399,753 Q6

EEPOET OF THB SIXTH AUDITOE.
O F F I C E OF THE AUDITOR OF THE TREASURY
F O R THE P O S T O F F I C E DEPARTIMENT,

Octoler 24, 1868.
SIR : In accordance vrith. the nniform ciistoin of this office, I respectfnlly submit the subjoined statement of the clerical labors performed in
this bureau during the past fiscal year.
The forthcoming annual report of this ofS.ce to the Postmaster General
will exhibit in detail all that pertains to the financial transactions of the
Post Office Department.
SUIOIARY OF PRINCIPAL LABORS.

The postal accounts between the United States and foreign governments have been promptly and satisfactorily adjusted to the latest
period.
24,190 corrected quarterly accounts of postmasters have been examined, copied, re-settled, and mailed.



176

REPORT OF THE SECRETARY OF THE

TREASURY.

145,396 letters were received, endorsed, and properly disposed of.
109,055 letters Avere answered, recorded, and mailed.
14,506 drafts were issued to mail contractors.
4,932 warrants were issued to mail contractors.
The number of folio-post pages of correspondence recorded, viz:
4,465 pages in collection book.
190 pages in report book.
905 pages in suit book.
645 Images in miscellaneous book.
,
404 BiisceUaneous accounts were audited and reported for payment.
446 special agents' accounts were audited and paid.
4,400 letter-carriers' accoitnts Avere settled.
1996,370 77 was paid to letter-carriers.
MONEYS-ORDER DIVISION.

1,295 letters relating to money-order affairs were Avritten and mailed,
all of Avhich Avere copied.
The transactions of this branch of the public business involved the
amount of $29,160,534 20.
PAY DIVISION.

24,646 mail contractors' accounts Avere adjusted, and reported for payment.
75,546 collection orders Avere transmitted to mail contractors.
97,169 postmasters' accounts were examined, adjusted, and registered.
$337,184 82 Avas coUected from special and mail messenger offices.
$2,336,796 86, aggregate amount of drafts issued to pay mail contractors.
$7,039,861 96, aggregate amount of warrants issued to pay mail contractors.
$2,084,691 05 Avas receiA^ed of postmasters, by mail contractors, on
collection orders.
$36,908 01 was paid for adA^ertising.
$32,148 48 Avas coUected by suit from late postmasters.
309 suits Avere instituted for the recover}^ of balances due the United
- States, amounting to $104,150 95.
278 judgments Avere obtained in faA^or of the United States.
34 accounts of attorneys, marshals, and clerks of the United States
courts Avere reported for payment.
16,756 accounts of special contractors and maU messengers were
adjusted and reported for pajrment.
9,687 accounts of postal clerks, route agents, &c., were audited and
reported for payment.
COLLECTION DIVISION.

The coUection diAdsion has had charge of the foUoAving numbers of
accounts, A^Z:
26,481 accounts of present postmasters.
7,591 accounts of postmasters who became late.
$19,283 09 was collected from mail contractors by coUection drafts,
for OA^er collections made by them from postmasters.
5,002 53, amount of internal revenue tax received by postmasters,



REPORT OF THE SECRETARY OF THE

TREASURY.

177

and amounts withheld from other i:)ersons; paid to the Commissioner of
Internal Eevenue.
In addition, many duties of an important character haA^e been discharged, requiring much time and labor which it would not be practicable
to iDarticularize in this report.
I have the honor to be, sir, very respectfully,
'
H. J. ANBlLnSO'N, Auditor.
Hon. HuoH MCCULLOCH,
Secretary of the Treasury.

EEPOET OF THE SUPEEYISING- AECHITECT OF THE TEEAS: UEY DEPAETMENT.
TREASURY DEPARTMENT,
O F F I C E OF SUPERVISING ARCHITECT,

. October 31, 1868.
SIR : I have the honor to submit the following report on the condition
of the public property under the supervision of this office, and upon the
Avork performed and expenditures made under its direction during the
year ending September 30, 1868 5 and in so doing haA^e to say that the
business of the office has steadily increased, and is noAv greater than at
any time since its organization.
The commencement of UCAV buildings, the preparation of plans for
others, the progress of the Avork on those now in course of erection, the
repairing of those already completed, and the supervision of the large
amount of rea.1 estate OAvned by the department, haA^e invoh^ed a constant amount of care, attention, and anxiety. JSTo pains haA^e been
spared to hasten the completion of the A^arious Avorks now in i)rogress,
though I regret to state that the results haA^e not been in all cases satisfactory, OAving to causes beyond the control-of this office, which Avill be
explained in detaU. Prominent among these has been the impossibihty
of compelling contractors for. the supply of material and manufactured
work, who have taken contracts at rates that they deem unremuneratiA^e,
to comply with their obligations 5 the principal difficulty haAdng been
Avith contractors for cut stone, they haAdng, in many cases, OAvned
or controUed the only quarries from Avhich a supply could be obtained,
thus placing the department entirelj'^ at their mercy. The contracts
have been prepared under the adAdce and AAdth the approval of the
Solicitor of the Treasury, and are, it is beUeved, as stringent and
thoroughly binding as any that could be made. It is true the penalty
they prescribe for delay remains charged against the contractors, and will
be enforced by the department -, but an impression appears to ijrevail
that itds only necessary to proA^e that the price paid them Avas inadequate in order to obtain relief from Congress. I trust that they may be
mistaken, and that they will be held to the strict letter of their obligations.
;
,
Another serious cause of embarrassment has been the adoption of the
eight-hour system on government Avorks, Avhich has greatly increased
the cost and retarded the progress of the buildings under charge of this
office. The idea that as much labor can be performed in eight as in ten
hours has proved to be utterlj^ fallacious; indeed, the experience of this
office justifies the assertion that less labor per hour has, in most cases,
been obtained under the eight than under the ten-hour system. It
appears to me that the law in force up to the passage of the act in question, which authorized government officers to conform to the rules and
12'T



178

REPORT OF THE SECRETARY OF THE TREASURY.

prices established by. custom in the different localities, was not only
eminently just, but liberal; the uniform practice on all Avorks under
charge of this department haAdng been to pay full market rates for labor,
and to giA^e the mechanics and laborers employed the fuU advantage of
the interpretation of the local customs on all points, and to avoid interfering in amy manner AAdth these questions. It is also, in discussing this
subject, Avorthy of remark, that a Avorkman can earn a larger sum per
annum Avhen emi^loyed on public than on private buildings at the same
per diem pay, there being a much smaUer percentage of lost time, and
employment being more permanent..
It is a matter of no personal importance to me whether mechanics and
laborers work eight or ten hours; but it appears manifest that the system of paying the mechanic who is employed on goA^ernment Avork the
same price for eight hours that the one employed by private parties
receives for ten horn's' Avork is unjust. I t has, at any rate, increased the^
cost of public buildings from tAventy to tAventy-fiA^e per cent, beyond the
amount for Avhich I can consent to be held responsible. I can see no
reason why the price of labor should be regulated by laAV any more than
that of provisions or other merchandise,; or w h j the mechanic should
receiA^e more protection than agricultural laborers, Avhose pay is less and
who AVork more hours.
The great pressure of important legislation upon the late Congress,
and the ,con sequent delay in the passage of the appropriation bills, compelled the suspension of work in some cases, and caused serious delay in
others. In my last report I called the attention of the department to
the difficulty of obtaining the services of competent and energetic superintendents, and the impossibility of controlling the cost or the quality
of the work, or of enforcing a due observance of contracts Avithout such
superintendence; and as the SuperAdsing Architect is held responsible
for the cost and management of the Avork, and its success or failure, I
would respectfully suggest that he should be authorized to nominate if
not to appoint them. I also deem it my duty to say that the duties of a
superintendent are sufficiently onerous and exacting to require the entire
time and the exclusive attention of a thoroughly competent man; and I
can see no reason why a sui^erintendent, paid. by the day, should be
allowed to attend, during Avorking hours, to private business, any more
than a mechanic or laborer under his charge. It is true that the appointment of gentlemen of high social standing, Avho haA^e a large arid lucrative private business, may nominally secure the seivices of trustworthy
and talented persons; but as the duties of a superintendent require, as
I before stated, the entire time of just such talent as is necessary to oversee and superAdse the execution of the plans of an architect, it is but
proper that gentlemen accepting the superintendence of public buildings
should understand that their entire time will be demanded by the Avork
under their charge. The experience of the past 3-ear fuUy justifies these
remarks, which, it is scarcely necessary for me to say, do not apply,
neither are they intended to do so, in the cases of architects Avho haA^e
been employed under a percentage. I deem it my duty to add that the
work executed under the supervision of this office has been, with scarcely
an exception, carried out in a thoroughly honest and straightforward
manner, and with the best intentions; but must say that the most faA^orable results have been attained at places where superintendents have
devoted their entire time and attention to the Avork.
In my prcAdous reports I have called attention to the fact t h a t t h e
great extent of country over which the supervision of this office extends,
and the impossibility of inspecting the Avorks in progress as frequently



{

•

REPORT OF THE SECRETARY OF THE TREAStFRY.

179

as the interests of the department demand, renders it important that
its duties should be made in fact, as in name, of a more superAdsory
nature than at present, and that in the erection of the more important
public buildings, Avhich are invariably situated in large cities, authority
should-be given for the emi)loyment of resident architects Avho Avould
act as the representatives of this office and operate as a direct check on
the superintendents. This arrangement would also enable the department to avail itself of their knowledge of local pecuUarities and prices
and relieve this office of a vast amount of detail.
The experience of this office has justified the determination of the
department to make no-contract for the erection of buildings saA^e in
exceptional cases. The sui)i)lies of material and manufactured work
liaA^e, hoAvever, been obtained after due advertisement therefor, and in no
case has the contract been aAvarded to any save the loAvest bidder.
Could any system, be devised that Avould restrict competition for the
erection of public buildings to those only who are competent to estimate
correctly the value of the Avorks required and sufficiently responsible to
meet their obligation, it Avould undoubtedly be the most desirable plan
for performing the work. This principle can be, and is, carried out by
priA^ate indiAdduals, Avho^have the right to select their OAvn bidders; but
i ca.n see no means by Avhicli this system can be applied to public Avorks
until it is deemed proper to intrust government officers Avith the same
discretion that is exercised b}^ priA^ate persons. Until that can be done
or some other remedy devised, I see no alternative except to continue
the present s^^stem of executing the work under the immediate superAdsion of a superintendent. With the indiscriminate bidding necessarily
alloAA^ed for public works, the contract -must be alloAved to the loAvest
bidder, although it may be CAddent that he cannot perform the Avork for
the amount of his bid, or a discretion exercised that practically places
the disposition of the contract in the hands of the officer making the
aAvard. The result is almost iuA^ariably that ignorant and incompetent
bidders find the contract a source of loss instead of profit—delay and
embarrass the work, and ultimately abandon it or iiiA^olve the department in vexatious and often fruitless litigation. For these reasons the
system of doing the work explained in my last report has been adhered to.
The repairing and remodelling of the old buildings has been proceeded
AAdth as rapidly as the means at the disposal of this office would permit,
the .most important work of this nature haAdng been performed under
the immediate charge of superintendents of repairs specially appointed
for this purpose Avith gratifying results. The experience of the past year
has been taken adA^antage of to inaugurate a system of monthly and
quarterly reports from the Superintendents that show in detail the
quantities an^l cost of each item of work performed under their charge,
the olcl forms having failed to furnish the information necessary to exercise a proper suspension over the progress of the Avork. It is proposed
during the coming season to perfect this plan by the adoption of a uniform system of measurement, the discrepancies in the A^arious localities
haAdng prevented as careful a comparison of the cost of work as Avas
desired. I had intended furnishing herewith a schedule of the cost of
Avork on each .building, but find it impossible to do so without injustice
to some superintendents, the rules of measurement differing materially.
I propose in m^^.next report to submit a table, showing the cost of work
in each locality, which wUl be interesting and valuable for reference.
In the preparation of designs (as stated in my last report) I have not
considered myself limited by the amount of the appropriation made,
except in cases where the cost was specially restricted to the amount.



180

REPORT OF THE SECRETARY OF THE TREASURY.

but haA^e prepared designs for buildings large enough to accommodate
the offices for Avhose use the budding Avas intended, and not more costly
than the importance of the locality and the dignity of the gOA^ernment
demanded. I believe that this system will be found in the end not only
the most satisfactory but,economical. The greatest portion of the appropriations AA^hich are annually exx3ended for the repairs and preserA^ation of
buildings could have been saA^ed had suitable structures been erected originall}^, while the results are at best unsatisfactory and the accommodations
' unsuitable. In accordance, hoAvever, Avith 3^0111? instructions, detailed estimates of the cost of the buUdings to be commenced haA^ebeen prepared
from the working plans and specifications, the prices being calculated from
the rates paid on the Treasury extension, and are as accurate and complete
as they can be made. These prices Avill of coiu'se be somcAA^hat differed fi'om
owing to local causes and.the efficiency or otherAvise ofthe superintendent,
but I can dcAdse no better system; AU efforts to obtain data from which
to determine the A^alue of Avork in the different localities have thus far
proA^ed unsuccessful, partly on account of the desire of the residents that
work should be commenced and their consequent disposition to underrate
difficulties and prices, and partly from the want of information as to the
cost of the kind of AA^ork proposed.
The recent scA^ere earthquakes on the Pacific coast have demonstrated
the correctness of the oxnnions previously* expressed by me as to the
total unfitness ofthe custom-house lot at San Francisco as a site for the
erection of permanent structiu'es of the kind needed by the government,
the property being land reclaimed from the bay and resting on a substrata of qiiicksand. The custom-house is badly shattered, and though
repairs haA^e been authorized, they are mere temporary expedients, the
thorough and permanent protection of the building being impracticable.
I Avould earnestly recommend that steps be taken to erect a suitable
building in some locality Avhere a good foundation can be obtained, a^nd
would suggest that the marine hospital property on Eincon Point, now
OAvned by the government, is the most eUgible spot in San Francisco for
the purpose.» I have also to report that the marine hospital at San
Francisco has been abandoned as no longer tenantable. The building is
an immense and Avretchedly built, though A^ery costly, structure, and has
been a constant source of expense to the goA^ernment from the original
defects tn its construction. The site, hoAvever, is a valuable and commanding one, and though, from the progress of the city in that direction,
no longer desirable for hospital purposes, I consider it the.most A^aluable
I)roperty .owned by the United, States in that city. I would recommend
that steps be taken to secure a suitable location for a ncAv marine hospital building, and Avould suggest that a portion of some of the goA^ernment
reserA^ations in the Adcinity of the city might be found adapted to the
purpose.
'
Through the earnest efforts of the commission appointed by joint
resolution of Congress api)roved Maxch 2; 1867, and the cordial co-operation and liberal action of the city of Boston, a cheap and admuuble site
has been obtained for the proposed sub-treasury and post office building
in that city, Devonshire street haAdng been Aviclened by the city authori.
ties, and the grade changed to meet the views and necessities of the
department. Hon. William L. Burt, postmaster of that city, has been
appointed custodian of' the property, and arranigements made for the
commencement of the buUding as soon as an appropriation is obtained
therefor. The croAvded condition of the custom-house at Boston, which
has long been the cause of complaint and embarrassment, became so
serious that the remoA^al of the sub-treasury from the building was found



REPORT OF THE SECRETARY OF THE TREASURY.

.181

t

indispensable. 'No suitable accommodations could, however, be obtained
untU a most adA^antageous lease was effected, as stated in my last report,
with the Merchants' Exchange Company for a portion of their building,
including their spacious reading room, which has been couA^erted into a
business office that is believed to be equal, if not superior in conA^-enience
and comfort, to any in the country. The arrangement of the customhouse to utUize the space thus attained is nearly completed.
In my last report I urged the erection in the city of 'New York of suitable fire-proof "warehouses for the examination and appraisal of merchandise entered at that port, and caUed particular attention to the unsuitable and unsatisfactory accommodations that were at present obtained,
at an expense sufficient in a fcAV years to pay the entire cost "of erecting
suitable buildings. I desire to rencAv the recommendation, and to urge
the propriety of securing, if possible, the entire batterj^ as a site for the
rcA^enue buildings needed in that city; and in this connection I have to
state that, at the present rate of increase, the custom-house will, in a
very sho"rt time, be found as inadequate for the transaction of the business of the port of 'New York as were the buUdings formerly occui)ied at
the date of remoA^al from them, the entii'C building, including the upper
and attic stories, AA'-hich were occupied by the American Bank ISTote Company until May 1, 1866, now being crowded to its utmost capacity. The
purchase of a portion of the Battery as a site for the proposed barge
office, and the contempla^ted and necessaiy removal thereto of the entire
surA^eyor's department, renders it highly important that steps should be
taken to secure this A^aluable property from the city of l^ew York, Avho
are the OAA^ners, and from the liberaUty with which the city authorities
have heretofore treated the goA^ernment in similar cases, I belicA^e that
it can be obtained at a IOAV rate, and that the present custom-house property can be sold fpr a sum that Avould enable the department to erect a
building ample for the wants of the pubUc business, creditable to the
government, and an ornament to the city of l^ew York.
I Avould respectfuUy recommend that authority be obtained for the
sale or lease of the unoccupied portion of the custom-house lot a^t San
Francisco, California, receiAdng therefrom, if leased, considerable reA^^enue,
the propertj^, although A^aluable for mercantile pui'pose, being noAV of
no use to the department; also, for the sale of the old custom-house
and lot at Plymouth, ISTorth Carolina, which has not been in use for
maii}^ years, the building being no longer tenantable; and for the sale of
the old custom-house lot at Astoria, Oregon, which is at a considerable
distance from the present site of the town, and of no value to the department. I Avould also recommend the sale of the old custom-house and lot
at Charleston, South Carolina. I t is untenantable and of no A^^alue for
government puri)oses, and has not been occupied for any i)urpose since
the recapture of the city.
•
@
The propert^^ at Waterford, Pennsylvania, the sale of AvhiCh was
authorized by the act approved March 4, 1868, has been disposed of at
public auction for a small amount, it being of A^ery little value. The old
marine hospital property at Chelsea, Massachusetts, has been sold,
except one lot Avhich is considered very A'-aluable, and for which no satisfactory offer could be obtained.
^
Sites haAT^e been purchased for the custom-houses at Astoria, Oregon,
Wiscasset and Machias, Maine; the title to the latter has not jet, hoAveA^er, been perfected. A site has also been acquired for the United States
branch mint at Dalles City, Oregon, the owner releasing to the government his interest in the property Avithout consideration.
Work has been commenced on the extension of the custom-house at



182

REPORT OF THE SECRETARY OF THE TREASURY^

Bangor, Maine, and on the custom-house at Wiscasset, Maine. Plans
and specifiations for the custom-house at AvStoria and for the branch
mint at Dallas City, Oregon, haA^e been forwarded to the superintendents
and all arrangements made for the commencement of operations on the
cession of jurisdiction over the property by the legislature of the State,
as required by laAV; until then nothing more can be done. Plans for the
branch mint at San Francisco have also been prepared and forwarded
with instructions for the commencement of operations, which it is proposed to confine principally to quarrying stone and other preUmiiiary
steps until further appropriations are obtained.
Eepairs and alterations have been made to the foUowing buildings
since the date of my last report. Adz.: Custom-houses at Alexandria,
Yirginia; Bath, Maine; Bangor, Maine; Belfast, Maine; Boston,Massachusetts; Baltimore, Maryland; Buffalo, NCAA^ York; ClcA^eland, Ohio5
Charleston, South Carolina; Chicago, Illinois; Cincinnati, Ohio; Dubuque,
loAva; Detroit, Michigan; Eastport, Maine; EllsAA^orth, Maine; Erie,
PennsylA^ania; Galena, Illinois; Gloucester, Massachusetts; Kennebunk,
Maine; LouisAdlle,Kentucky; MilAvaukee,Wisconsin; Mobile, Alabama;
MiddletoAvn, Connecticut; Norfolk, Yirginia; 'Ne^Y Orleans, Louisiana;
IsTewark, New Jersey; New Bedford, M^assachusetts; ISTCAV HaA'-en, Connecticut; NCAV London, Connecticut; NcAvport, Ehode Island; NCAV York,
NCAV York; Oswego, New York; Petersburg, Yirginia; Pittsburg, PennsylA^ania; Plattsburg, NCAV. York; Providence, Ehode Island; Eichmond,
Yirginia; Suspension Bridge, New York; San Francisco, California;
Sandusky, Ohio; SaA^annah, Georgia; St. Louis, Missouri; Toledo, Ohio;
Wilmington, North Carolina; Wheeling, West Yirginia. Marine HosI)itals at Chelsea, Massachusetts; CleA^eland, Ohio; Detroit, Michigan;
Louisville, Kentucky; Portland, Maine; San Francisco, California; St.
Louis, Missouri. Court-houses at Baltimore, Maryland; Boston, Massa-'
chusetts; Indianapolis, Indiana; Philadelphia, Pennsylvania; St. Augustine, Florida; Windsor, Yermont.
The site of the marine hospital at Napoleon, Arkansas, Avhich Avas
selected vidth admirable sagacity, has been swept away by the' river,
which Avas perhaps the most favorable disposition of it that could liaA^e
been suggested, the building haAdng ncA^er been needed or used for
hospital i)urposes since its erection, and all attempts to sell it haAdng
proA^ed abortive. After all efforts to dispose of it had failed, the officer
in charge Avas authorized, at his suggestion, to Avreck the building and
' sell the material, Avhich appears from his returns to haA^e realized the
net sum of thirty dollars, ($30.) The originalcost of the building was
$62, 431 02.
I would suggest that some decision be made in regard to the immense
and unsightly mass of granite, populaaiy known as the New Orleans
gustom-house. The. temporary roof that was placed OA^er it some years
since Avill probably need extensiA^e repairs before long. I^caUed attention
in my report, of 1866 to this 0building and stated that it had then sunk
ui)wards of two feet. An application having been recently received at
this department for the position of gauger and recorder of the monthly
settlement, from the gentleman Avho held that position before the war,
if is presumed that the building is stiU going doAvn. It is worthy of
consideration whether an attempt should be made to remodel and .complete the buUding at the least possible expense, 'or use the A^aluable
material in the erection of a suitable and creditable structure that should
not Adolate the true principles of architectural taste, as is the case Avith .
the present one. I am of the opinion that the latter plan would be the •
cheaper and more desirable one.







ELEVATION OF WEST FRONT TREASURY BURDINC
Showing the p r o p o s e d

Grade

Scale 80 feoL lo 1 inc
O 5 10

20

30

40

50

7>ce d o l l e d lirte s h o w s t h e prese'rct Cro.d'>

REPORT OF THE SECRETARY OF THE TREASURY.

Ibd

A large portion 'of our public buildings and the approaches to them
are blockaded and disfigured by stands for the sale of fruit, periodical's,
and other articles of like nature. I can see no reason Avhy, one person
should be permitted to occupy any portion of government property more
than another; and as the Avhole system is an unmitigated nuisance, I
recommend thatdt be prohibited by laAV.
^
TREASURY EXTENSION.
The completion of the north wing of the Treasury extension and
approaches has been urged forward as rapidly as the means at the dis- ^
posal of this olfice and the nature of the work would permit, and it is
believed that the progress has been equal to that attained last year,
though the Avork was not of a nature to attract as much attention. The ,
three upper stories Avill be completed and can be occupied by the 1st of
December next, and the remainder of the building, should no unforeseen
difficulty occur, by the 1st of January folloAving, or less than tAvo years
from the time the remoA^al of the old State Department Avas completed,
and tAventy-one months from the date the first stone was laid in the
foundation. The south Aving was commenced on the 7th of Sei)tember,
1855, and-Avas completed for occupancy about the same time in 1861;
the approaches Avere not, however, completed until some time subsequently.
In the completion of the north wing of the building I haA^e endeavored
to make it the best finished and most durable portion, and, as far as the
original design AA^ould permit, the best and most artistic work that the
skill of American mechanics could produce, and haA^e especially aA^oided
aH shams and imitations. I could, it is true, haA^e shoAvn a large apparent saAdng and reduced the expenditures considerably by folloAving the
example of my predecessor, as explained in his report of September 30,
1863; or, in other words, by the omission of important and necessary
portions of the interior finish and by loAvering the standard of workman. ship to that executed on ordinary buildings. I have, however, used
CA^ery exertion to procure and produce the work at the loAvest possible
cost, and liaA^e the satisfaction of knowin'g that all contracts made by
me have been at less than market rates.
.•
I stated in my last report that arrangernents had been made to provide a suitable business room for the cashier's department of the Treasurer's bureau, the one HOAV occupied being a mere temporary expedient
as before described. The proper method of arranging and • completing
. this room (which is in fact the only strictly public one in the Treasury
building) Avas carefuUy considered, and a thorough examination of the
comparatiA^e cost of scagliola, frescoing, painting, and other modes of
interior decoration made before the production of the present design,
Avhich Avas referred by the department to the Hon. William E. Chandler,, assistant secretary, and the Treasurer of the United States, Hon.
F. E. Spinner, and after careful consideration and iiiA^estigation Avas
approA^ed by them. It Avas considered that this room should in the
purity of its design, and by the avoidance of all shams and imitations of
material, be emblematic of the dignity of the nation and the stability of
its credit. The high character of these gentlemen Avill, it is believed,
satisfy the most rigid economist that the design is not more costly thair
was demanded by the use fbr Avhich it was intended. The Avork has
been executed at so low a rate that it Avould be impossible to duplicate
it unless at a greatly adA^anced cost, the contractors declining to furnish
any more material at the rates paid. In this connection itis but just to



184

REPORT OF THE SECRETARY OF THE TREASURY.

express my obligations to Henry Parry, esq., of New York, who, though
originally the contractor for but a comparatiA^ely smaU portion of tlie
marble Avork, has supplied, at the original contract prices and at considerable incoiiA^enience to himself, the deficiencies caused by the faUure
of other contractors to furnish the materials contracted for by them.
In my last report I called attention to the excessive height of the subbase of the exterior balustrade, Avhich, by destroying the proportion on
which all the beauty of classic architecture depends,. diminished the
apparent height of the budding and destroj'^ed the harmony betAveen it
and the balustrade. In completing the north front the sub-base was
lowered in accordance with those AdcAvs. The result has fully justified
my expectation and giA^en general satisfaction. The completion of the
building rendered it necessary to adopt the remarkable gah^anized iron
^^acroterial ornaments" .designed h j my predecessor, and remoA^e the
stone balustrade, or remoA^e the gah^anized iron and restore the balustrade. It is scarcely necessary to say the balustrade was adopted, and
the paltry gah'-anized iron work that, has so long disfigured and disgraced the grand western front of the building has been remoA^ed. The
leakage of the gutters on the south front rendered their reconstruction
necessary. The balustrade on that front was therefore reduced to the
same height, and the gutters repaired in such a manner as will, it is
belicA^ed, protect the building from leakage, which has heretofore invariably folloAved each scA^ere snoAv storuL,
'
I desire to call attention to the imsightly protuberance OA^er the west
front, generally supposed to be a shot-proof turret on the ^^ monitor" i^rinciple erected.for the defence of the building, but Avhich Avas supposed
by its designer to be a sky-light. Efforts haA^e been made to use it for
that purpose since its completion, though Avithout much success. I
recommend its remoA^al and the erection of a sky-Ught to the main stairway, that Avill giA^e some light and A^entilation to the building Avithout
disfiguring the exterior. I A\^ould. also recommend that the inclined
driA^CAvay and enormous area that IIOAV destro^^s the proportions of the
western front be dispensed Avith, and the area reduced to such a Avidth
as Avill glA^e sufficient light arid A^entilation to the cellar Avithout affecting
the architectural symmetry and proportion of the building. It Avas constructed in the belief that fuel could not otherwise be supplied to the
building, Avhich I liaA^e shown in the arrangements for the supi)l3^^ for the
north Aving to be an error. I would also call attention to the ingenious
effort-to destrojT^ the architectural effect of the beautiful south portico
by illuminating its background Avith a sky-light, and strongly recommend that the original design be restored, which can be done at a reasonable expense.
The design for the approaches to the north wing was adopted after
much study and consideration, and is belicA^ed to be as satisfactory a
solution of the problem, as the location of the building Avould permit, and
no more costly than the difficulties to be OA^ercome and the character
of the building required. In this connection I desire to recommend the
removal of the driA^^eway under the south portico, Avhich is entirely unnecessary, and detracts so much from its architectural effect. The fence
on each side of the same can then be dispensed with, and the gardens
carried to the line of the area. I would also urge that the present fences
and gates enclosing the south front be remoA^ed and the approaches completed in harmony Avith those of the remainder of the building. The
cost would not be great, and AAdien compared with the improvement this
change Avould make in the aiDpearance of that front, and particularly in
the portico, Avould be trifling.







Ecsrrlratuw
showing

IOO so

o

100

the

proposed

N? I,
Improvements

Scale 300 feet to 1 inch.
soo 3oo +00 aoo B
O
O

700

aoo

eoo feet

REPORT OF THE SECRETARY OF THE TREASURY.

185

In my last report I urged the condemnation of a strip of land 61 feet
wide on the east side of Fifteenth street, between NCAV York and Pennsylvania aA^enues, and the removal ofthe street a corresponding distance
from the Treasuiy building. I desire to renew 1113^ recommendations,
and say that I belicA^e that the adoption of this plan is indispensable to
the proper completion of the building, and as each year adds to the value
of the property and improvements thereon, I would strong^ urge that
immediate steps be taken to secure it. In this connection I desire to
remark that in my opinion the extension of the Treasuiy building at its
present IcA^el Avas an error, though I cannot too highly praise the design,
for Avhich the country is indebted to Thomas U. Waiter, esq., Avhose
knowledge of classic architecture is probably unsurpassed by smj liAdng
architect. Unfortunately, other parties were intrusted with the execution of his design. The old building should have been raised to a^ proper
grade, (Avliich was entirely pra>ctiGable at that time,) or a building accord. ing to Mr. Walter's design commenced hea^rer the ExecutiA^e Mansion,
which Avould probably haA^e been the cheapest and most satisfactory
arrangement, and would have avoided the present necessity for chailging
the line of Fifteenth street, and lowering its grade and that of PennsylA^ania aA^enue on the north, from Seventeenth to Fifteenth streets,
which in connection with the condemnation of this strip of land I desire
to recommend. A careful surA^ey has b^een made, and no practical or
serious difficulty exists to prcA^ent the adoption of this plan, Avliich would
relicAT^e the Treasury building from the difficulty of its present location,
and render it the grandest departmental buUdtng in the Avorld. I inclose
a plan shoAving the Treasury building and grounds, and an elevation of
the west front of the building according to this plan. I also enclose
plat of reserA^ation No. 1, including the groiinds of the ExecutiA^e Mansion, and of the Treasury and War and Navy Depaxtments, which has
been prepared with a view to harmonize the recent improA^ement of the
Treasury building and grounds and the proposed improvements of the
War Department with the original design of the lamented DoAvning—-to
connect the ExecutiA^e Mansion and the departments AAdth the Capitol
grounds by continuous driA^es through the mall and the reserA^ations—a
project Avhich I strongly recommend be carried out at the earliest moment. No serious difficult}^ exists, and it can be accomplished at a small
expense, giAdng Washington in her midst an ample park for the recreation and amusement of her citizens, and one that from its location is
available to the poorest as Avell as the richest. The prominent feature
of the plat 1 submit herewith is the extension of the avenue recently
formed between the Executive Mansion and the Treasury on the arc of
a circle towards Seventeenth street, and its ultimate extension between
the Executive Mansion and the War and Navy Departments. I have
been permitted by the courtesy of Brigadier General N. Michler, Commissioner of Public Buildings and Grounds, to complete the grading of
this aA^enue to 17th street, without expense to the goA^ernment, by depositing thereon the earth removed thereto from the Treasury extension.
I woidd strongly recommend that authority be given to the Commissioner
to open the avenue between the Executive Mansion and the War and
NaAy Departments, and to grade Pennsylvania aA^enue and Fifteenth
street, as suggested, to such depth as may be found nece'ssarv.
A careful examination of the east front has shoAvn the stone to be rapidly disintegrating, and extensive and costly repairs iiecessary. It has
, therefore been deemed desirable to take no action in the case untU a
decision has been made by Congress as to" the propriety of rebuilding it
in granite in a manner corresponding with the rest of the building, and



186 ^

REPORT OF THE SECRETARY OF THE TREASURY.

changing the line of Fifteenth street in accordance Avith the plan liereAAdth submitted.
CUSTOM-HOUSE, ASTORIA, OREaON.
An entire block, represented to be one of the best in the city, has
been purchased as a site, for the sum of eight thousand (8,000) dollars.
Plans and specifications, Avith full instructions, have been forwarded to
the superintendent, and all necessary steps taken to commence work
immediately oh the cession of jurisdiction over the property by the State
of Oregon, as required by the act approA^ed September 11, 1841. Until
this is done no further steps can be taken.'
The building Avill be 60 by 45 feet, two stories in height, and will be
practically fire-proof, the joists being deadened and isolated from the
flooring and finish by a layer of cement. The exterior willbe of rubble
stone, with di'essings of hammered work. Its estimated cost, at Washington prices, is $52,672 50, exclusiA^e of fencing, grading, sewerage, and
the supply of Avater and gas. The cost at Astoria AVUI be considerably
greater, but hoAV much I haA^e not the means^of deciding.

In my last report I stated tli&t this building had been remodelled and
repaired. This was an error arising from the fact that the exi)fenditure
had been authorized but not made by the collector, no satisfactory proposals for the Avork haAdng been obtained. The i)ressure of business
has preA'ented the execution of the Avork during the present season,
more urgent demands haAdng also been made on the appropriation elseAAdiere. Such repairs as Avere indispensable haA^e been executed under
the immediate superAdsion of the collector, and arrangements made for
the completion of the Avork during the coming season. NCAV furnaces of
improA^ed design and sufficient capacity to heat the building have also
been proAdded.
CUSTOM-HOUSE, BANGOR, MAINE. .
The extension of this building, so much needed and. so long contemplated, Avas commenced on the 18th of May last, and is progressing rapidly and favorably, under the judicious and able management of the
superintendent. Great difficulties have, in consequence of the peculiar
location of the buUding in the middle of the Kenduskeag river, been
experienced in obtaining suitable foundations, and it has been found
necessary to carry them to a considerably greater depth than Avas anticipated. The Avork Avas also delayed much in its early stages from the
impracticability of Avorking except at low tide. A fine foundation has,
howcVer, been obtained, and all difficulties successfully OA^ercome. The
superintendent reports that he will,* should the Aveather proA^e favorable,
conii)lete the roof the present season; should he succeed,itAVUI be,considering the natui'e of the Avork, one of the most rapid instances of construction within the knowledge of this office. The Avork has also been
done at A^ery satisfactory rates. The nature of the improAT-ement being such
as to render the occupation of the old portion of the custom-house during
the progress of the repairs extremely inconvenient and uncomfortable,
it was important that the Avork should be completed at the earliest moment. The superintendent has, therefore, during the long summer months,
been enabled to obtain 16 hours Avork per diem by working two separate
sets of hands eight hours each, thus performing two legal days' work on




for c o m p l e t i n g

T r e a s u ry

B uil d i n g a n d g r o u n d s

"IpiiSPSi-

^W&i
i^

^4.^

liliilit,.,

IF

ST

iM

'M
iv''^<".'"iVui>Mv\;,l:',^>'f'jW«

IG S'r




PEJVTJST^

AA^EISTTJE

NOTE

The dotted lines indicate the present
lines of I5!'*? Street.
S c a l e 1.50 f e e t to 0n,e inch.




REPORT OF THE SECRETARY OF THE TREASURY.

187

each working day. He has, hoAvcA^er, neither claimed nor receiA^ed any
extra compensation, though he has iDerformed twice the labor each day
of ah}^ employ^ under his charge. No doubt exists as to the entire completion of the Avork during the coming season.
CUSTOM-HOUSE, BOSTON, MASSACHUSETTS.
The remoA^al of the sub-treasury from this building haAdng, as I before
explained, been effected in a satisfactory manner, the department has
been enabled to afford some relief to the OA^ercroAvded condition of the
custom-house. The alterations necessaiy to utUize the space thus gained
are in progress and AAdll soon be completed, Avhen the building will be
not onl3^ in excellent repair, but it is belicA^ed as conA^eniently arranged
as possible.
# .
The lower story of this building, Avhich is occupied by the Post Office
department, has been remodelled and repainted, and isnow well and conA^eniently arranged for post office purposes. A UCAV roof is much needed,
which AAdll be constructed during the comin^g season, if practicable. The
building is otherwise in good condition.
CUSTOM-HOUSE, CHICAaO, ILLINOIS.
This building has been thoroughly repaired and remodeUed during the
past season, at the cost of $23,320 36. The galA^anized iron roof has
been replaced by an excellent one of slate; the bonded Avarehouse
removed from its basement, and the additional room thus obtained
dcA^oted to the post office department, Avhich has been rearranged, proAdded Avitli new and improved distributing tables, lock-boxes, &c., and
is noAv one of the best and most coiiA^enient in the country.
Additional room has been obtained for. the use of the officers of the
judiciary by the rearrangement of the upper story. The building, though
large, is inadequate for the proper transaction of the public business in
that city, and Avith its rapid growth, I am of opinion that the day is not
far distant when the interests of the public serAdce and the conA^enience
of the citizens, of Chicago wiU demand the erection of a new and commodious structure for the accommodation of the revenue officers of the
gOA^ernment, and the present building dcA^oted exclusively as a post
office and court-house.

Work was suspended on this buUding until the latter part of Arigust
of the present year, the former appropriation having been exhausted,
and the new'one not becoming aA^ailable untU about that time. Since^
its resumption it has been pressed rapidly forward, and it is hoj)ed to
haA^e the entire building completed before the close of the coming season.
Much difficulty has been experienced in consequence of the changes that
liaA^e been made in the design during the progress of the work, the buUding haAdng been originally designed as a two story structure, 73 feet 8
inches long by 59 feet wide, AA^hich Avas believed by the department ample
for the wants of the city, and Avork was commenced on that basis.. The
length of the building was afterwards extended to 100 feet, at the request
of the senators and a • large majority of the representatives from
lUinois. The act approved July 25, 1868, making it also a court-house,




188

REPORT OF THE SECRETARY OF THE TREASURY.

has necessitated a third change, Avhich, it is trusted, wiU be the last, and
that nothing will prevent its speedy completion.

After long and urgent soUcitations on the part of the officers in charge
of the customs and post office departments of this building, authority
Avas granted for certain changes in the portions of the building occupied
by them. The interior of the building has also been thoroughly renoA^ated and painted. These expenditures could haA^^e been aA^oided had
the remodeUmg of the buUding on which so much time and so large a
sum were expended in 1864,1865,1866, been properly performed. Other
changes are much desired, but the means at the disposal of this office
did not permit further expenditures. In this connection I desire to call
attention to the inadequate size of the buUding and the urgent necessity
of erecting one large enough to accommodate the Avants of the i3ublic
business in that city.
I

CUSTOM-HOUSE, DETROIT, MICHiaAN.
Steps have been taken to place this building in thorough repair, which
is much needed. The roof and gutters are in bad condition and must be
replaced. • The interior requires thorough renovation and repair, and is
at present in anything but a creditable condition. The improA'-ement of
this building has long been contemplated, but OAving to the limited
amount of funds at the disposal of this office, action could not be taken
at an earUer elate.

This biuldtng has been thoroughly repaired, the roof made tight, the
interior, the Avood and iron work of. the exterior repainted, the brickwork repointed, sewer and pavement relaid, and the entire structure
placed in as good condition as its bad design and worse construction
woiUd permit.
CUSTOM-HOUSE, aUOUCESTER, MASSACHUSETTS.
Eepairs costing $1,060 have been made on this braiding during the
past year, Avhich included only such items as Avere absolutely necessary
for its preserA^ation and the comfort of the officers occupying.it, as the
repairs of the roof and gutters, removal of the old balustrade, (Avhich in
a buUding professedly fire-proof Avas of wood,) renovating the interior,
&c. The present roof is of galvanized iron, and must be replaced at an
early day, though the repairs lately made upon it wUl preserve it until
another season. New furnaces are also reqiiired, the present ones being
worthless.

This building was purchased in 1832, and is not of fire-proof construetion or of much value. It has been thoroughly and judiciously repaired
at a A^ery small expense under the direction of the superintendent at
Portland, and is now in good condition.




REPROT OF THE SECRETARY OF THE TREASURY.

189

KENTUCKY.
•In my report for the year ending September 30, 1866,1- stated that
the Tipper stories of this building had been remodeUed and repaired, and
that, AAdth the exception of the lower or i)ost office story, it was in good
condition. Repeated complamts of the concUtion of the post office
department had been received, but frotn the limited means at the disposal
of this office, no relief could be afforded until the present season, Avhen
that portion of the building was remodelled under the personal superAdsion
of Judson York, esq., superintendent of repairs. ^ The entire building
is noAV in good t^ondition, and, it is believed, is as conveniently arranged
as its structural defects will admit.
CUSTOM-HOUSE,^ MILWAUKEE, AVISCONSIN.
The repairs and alterations of this building haA^^e been completed, and
it is now in good condition. The steam heating apparatus, hoAVCA^^er, put
in last season, was not completed in a satisfactory manner and wUl require
some alterations to make it creditable to the contractors or to the departiment. No provision Avas made to aid the A^entUation of the building, and
CA^en the imi)erfect arrangements prcAdously proAdded were ignored.
Arrangements liaA^e been 'made to remedy the defects and place it in
proper condition.
CUSTOM-HOUSE, NEAV BEDFORD, MASSACHUSETTS.
This building, which is old-fashioned but solidly constructed of undressed granite, with dressings of hammered Avork, has been renoA^ated
and the large business room made available for the business of the port.
New sash liaA^e been proAdded for the windoAvs and general repairs made.
More are required, but those executed Averethe most pressing, and were
all the means at the disposal of this office would permit.
CUSTOM-HOUSE, NEAV YORK, N. Y,
The alterations and repairs of this building haA^e been completed,
including ventilation of the rotundo, the repairs and imi)roA^ements in
heating apparatus, and giA^e general satisfaction. File-rooms have been
proAdded in the attic story, and the customs records heretofore stored in
the suh-treasury remoA^ed thereto. Many of the offices have been refurnished, the old furniture having been in constant use for many years,
and the entire building is in very fine condition, though overcrowded
and too small for the rapidly increasing business of the customs department in that city.
I n t h i s conn^ection I desire to call attention to the recommendation
contained in another portion of this report, in regard to the desirability
of obtaining sufficient space on the Battery for the erection of suitable
buildings for^the rcA^enue department at that port.
CUSTOM-HOUSE, NASHVILLE, TENNESSEE.
No steps haA^e yet been taken towards the erection of this building,
the site.purchased some years since being entirely too small to permit
the erection of a suitable structure. Efforts have been made to purchase
sufficient additional property to make the lot adequate to the necessities
of the proposed building, but the prices demanded haA^e beeu, in the



190

REPORT OF THE SECRETARY OF THE TREASURY.

opinion ot the department, excessive. A lot of ample size, said to be in
a good location, has been offered in exchange for the custom-house lot,
and I Avould recommend tha^t the department be authorized to exchange
or sell the X3resent lot and purchase a more suitable one with the proceeds.

This building is radidly approaching completion, the exterior walls
being finished, and the roof so far advanced that no doubt of its completion during the coming season exists. At the urgent request of
prominent citizens of Ogdensburg, and upon the recommendation of Hon.
C. "T. Hulburd, representatiA^e from the district, estimates were submitted
for a dome not contemplated by the original design, Avliich Avere approved
by Congress. This addition not onl^^ greatly improves the appearance
of the building, but affords a lookout from w^hich an uninterrupted view
of the riA^er can be obtained for upAA^ards of ten miles by the customs
officers.
The building is constructed of Cleveland, Ohio, stone, with slate roof,
the dome of iron and slate. The quality of the work is of the best, and
the management of the superintendent is believed to be highly creditable
to him. The Avliole of the stone for the basement Avas quarried under
his immediate superAdsion, and the stone for the superstructure cut in
the same manner by days' work. A contract has been made with James
P. Wood & Co., of Philadelphia, for'the heating of the building, and
arrangements made for its completion during the coming season. .
CUSTOM-HOUSE, PORTLAND, MAINE.
Work on this building has been pressed as rapidly as possible, though,
I regret to say, with the most unsatisfactory results. No doubt Avas felt
at the date of my last report as to the completion of the exterior, including the roof, during the present season, and had the contractor for the
supply of granite-AVork fulfilled his obligations, no difficulty would liaA^e
been experienced in accomplishing that result. Every effort has been
made by the superintendent and the department to compel an obserA^ance
of the terms of the contract as regards time of delivery, b u t as before
stated, Avithout success. The contractor having practically the control
of the quarry, the department has been powerless in the matter. The
Avorkmanship is, hoAVCA^er, unexcelled by that of any building in the
country saA^e the Treasury extension. In this connection I may say that
the granite for the principal part of the basement story (Avhich Avas not
included in the contract) Avas purchased for the department and cut
under the immediate supervision of the superintendent, with the most
gratifying results. Had this plan been adopted with regard to the
remainder of the building, no difficulty would have been experienced;
and though the first cost would haA^e been someAvhat greater, (the contract haAdng been taken at extremely low rates,) it is believed that the
ultimate cost of the building would have been less, as the expenses rendered necessary by delay in the delivery of material would haA^-e been
avoided. Arrangements have, hoAvcA^er, been made that v;dll prevent any
delay during the coming season.
CtJSTOM-HOUSE, PORTLAND, OREGON.
Designs for this buUding are in xDrogress, but it is feared, from information recently received at this office of the prices of work and inaterial
on the Pacific coast, and of the size of the building required, that the




REPORT OF THE SECRETARY OF THE TREASURY.

191

amount to Avhicli the department is limited by the act approA^ed July 20,
1868, will proA^e insufficient for its completion. I Avould, therefore,
recommend that authority be obtained for.the expenditure of a sum that
will make the building a satisfactory and creditable one—one that wiU
not, as has Jbeeii too often the case, require rebuilding in a few 3^ears to
meet the increased demands ofthe public business. Portland being the
second commercial port on the Pacific coast, it appears to me desirable
that ample and sufficient accommodations should be provided, and that
the building,- Avhen erected, should be creditable to the government.
CUSTOM-HOtrSE, PITTSBURG, PENNSYLVANIA.
This is perhaps the worst and most unsightly building of any importance under charge of this office, and is utterly unfit for government use.
The post office is wretched in the extreme, without light, A^entilation, or
ordinary, couAT^eniences. The other portions of the building are little
better, and the entire structure is a disgrace to the gOA^ernment. The
building AA^as, I haA^e been informed, originally designed for a warehouse;
and though rather a costly structure for such. a pinpose, is certaiiUy
better fitted for that than its present use.
CUSTOM-HOUSE, PHILADELPHIA, PENNSYLVANIA.
The general business room of this biulding has been rearranged, refitted, and painted, and the old and much Avorn wooden floor replaced by
marble tile. It is now couA^enient and AveU. arranged for the transaction
of business, and entirely satisfactory to the officers of customs, though
from the excessiA^e height of the counter screen not as elegant as Avas
designed. Other repairs haA^e been made and the building is in creditable condition.
CUSTOM-HOUSE, SAVANNAH, GEORGIA.
The loAver story of this building, IIOAA^ partiallj^ occupied by^ the post
office, Avas originally designed as a warehouse, and though suitable for such
purposes is entirely unfit for its present use, being damp an d illy A^entilated
and lighted. Efforts haA^e been made to afford some relief, and a rearrangement of the post office portion of the building authorized that AAdll
greatly improA^e it, though not remove the principal causes of complaint.
This building is much in need of thorough repairs, Avhich it, is proposed
to make during the coming season.
CUSTOM-HOUSE, ST. LOUIS, MISSOURI.
I have before caUed attention to the unsuitable character of this building, and the utter impossibility of making it couA^eiiient and suitable for
the transaction of the business for which it is used. The increase of the
post office business at this point, caused principally by the rapid construction of the Pacific raiU*oad, has rendered some changes necessary
Avhich are UOAV in progress and AVUI greatly improA^e the conditioii and
increase the ainount of accommodation in this department.
CUSTOM-HOUSE, SUSPENSION BRIDGE, NEAV YORK.
This buUding, purchased in 1867 for the sum of six thousand doUars,
($6,000,) is now being remodelled and adapted to the wants of this
department. Upon a careful examination more extensiA^e repairs than



192

REPORT OF THE SECRETARY OF THE TREASURY.

Avere anticipated liaA^e been found necessary. A new slate roof has been
constructed, and the interior arranged to accommodate the post office as
AveU as the customs department, ample accommodations being obtained
for each. The Avork is progressing favorably and will be completed at
an early day. Furnaces of sufficient capacity to heat the building AVUI
be proAddecl, and the" entire structure placed in the best possible condition.
CUSTOM-HOUSE, ST. PA,UL, MINNESOTA.
The progress of the Avork on this building has been less satisfactory
than any under the suiDei'Adsion of this department, the walls being ICA^elled up to the first floor only. The building AVUI be of Norman architecture and constructed of rubble-stone, Avith dressings from a granite
quarry recently discoA~ered near the falls of St. Cloud, and op ened to
supply the stone for this buUding. It is of an excellent quality and AviU
undoubtedly be a great acquisition to the resources of the Avest, and is
peculiarly valuable and interestmg as being the only knoAvn deposit of
that valuable- material in' the Mississippi A'^alley. FaA^^rable contracts
for the supply and cutting oJ' the granite have been made, ahd it is hoped
that the difficulties liaA^e been so far overcome as to enable good progress
to be made during the coming season.
CUSTOM-HOUSE, TOLEDO, OHIO.
I desire to call attention to the disgracefiU condition of this buUding,
and recommend that an appropriation be obtained for remodelling and
completing, it, for fencing and gradiitg the lot, and for paAdng the surrounding streets, or that the buUding be removed and a suitable and
creditable one erected, the latter being in my opinion the more preferable.
'

CUSTOM-HOUSE, AVISCASSET, MAINE.

The act making an appropriation for. rebuUding the custom-house at
this price authorized the Secretary of the Treasuiy to purchase a new
site if deemed desirable, the old lot being found unsuitable and inadequate. A site, centraUy and admirably located, has been i)urchased for
the low sum of eighteen hundi?ed dollars, ($1,800,) and the building not
being of sufficient importance to Avarrant the emi)loyment of a resident
superintendent, a contract for its erection has been made with William
Hogan, esq., of Bath, Maine, for the moderate sum of seventeen thousand dollars, ($17,000,) he being the lowest bidder; the Avork to be done
under the supervision of the superintendent of the extension of Bangor
custom-house, Avho is authorized to Adsit and inspect it as often as raay
be necessary. The building Avill be two stories in height, 40 by 52 feet,
and of the best hard-burned brick, Avith granite dressings. ^ It will
accommodate the post office, custom-house, and officers of internal rcA^enue, and by the terms of the contract is to be completed on the 1st day
of June, 1869.
' .
"MARINE HOSPITAL,

CHELSEA, MASSACHUSETTS.

The indebtedness on this buildiiig has been discharged, leaAdng a balance of $1,851 14, Avhich it is proposed to expend on the most important
portions of the Avork that yet remain to be done, the cost of Avhich is estimated at $3,570. The AVork performed on this buUding was in. many



REPORT OF THE SECRETARY OF THE TREASURY.

193

respects equivalent to its . reconstruction, and it is no exaggeration to
say that nine-tenths of the expenditure could liaA^e been aA^oided had the
work been j^roperly. designed and faithfuUy.executed; in addition, many
defects exist for which there is no practicable remedy. The building is
hoAvcA^er in creditable condition, admirably located, spacious, and, though
defectiA^^e in means of A^entilation, one of the best marine hospitals in the
country.
MARINE HOSPITAL, CHICAGO, ILLINOIS.
Great difficulty has been experienced, in obtaining material for the
exterior Avails, and the progress of work has been much retarded thereby. ^
I had expected the building would liaA^e been ready for the roof this season, and regret that its progress has not equalled my expectations; the
Avork has, hoAVCA^er, been done in the most substantial and Avorkmanlike
manner, and, considering the quality, at fair prices.
•
The Avork has been done in a much superior manner to the, requirements ofthe specifications and the instructions ofthe department, though
not, perhaps, better than the importance and nature of the building
demand. The building, it is confidently expected, AVUI be completed
ready for occupancy during the coming season, and AVUI, it is believed, '
be one of the most convenient and comfortable, buildings of its kind in
the country, and the best A^entilated hospital in the world.
MARINE HOSPITAL, LOUISVILLE, KENTUCKY.
The repairs and remodeUing of this building, Avliich is one of the most
admUably located in the country, was commenced in Septenber, 1867. The
estimate of the cost of the work made by the superintendent amounted to
$12,242 17, which was approved by this office. An alloAvance of $2,224 03
for extra Avork, reported by the superintendent to be found necessary during the progress of the repairs, Avas also made, Avhich it was supposed
and understood woiUd complete the work. Greatly to the sui'prise of
the department, a further estimate Avas subsequently forAvarded by the
superintendent for the sum of $4,474 02, which, after consideration, he
was authorized to expend, provided he could complete all the Avork and
place the entire building and premises in the bes*t condition, but not
otherwise. This sum he also expended and forAvarded a further estimate
for $5,862 12, upon receipt of which work Avas at once suspended and an
iuA^estigation ordered. A^ to the results of Avliich, as they are at present the subject of legal proceedings, it would perhaps be improper for
me to do more than express my entire conAdction that the work has cost
enormously and been disgracefuUy done. The repairs haA^e been completed by Judson York, esq., in connection with his investigation of the
management of the previous suiierintendent, whose conduct, under any
circumstances, is deserving of the highest censure.
MARINE HOSPITAL, NAPOLEON, ARKANSAS.
During the past season the last of this building, Avith its foundations,
as prcAdously remarked, Avas Avashed into the Arkansas riA^er. It has
been occupied for the last two years by an officer of the Freedmen's
bureau, who also acted as custodian for this department. ^ After ineffectual efforts to dispose of the i)roperty, and Avlien it became evident
that the building could stand but a short time longer, orders Avere given
him to remoA^e all the material possible and to dispose of the sarne on
the best terms, but it appears from the report of the custodian that,' after
13 T

/


194

REPORT OF THE SECRETARY OF THE TREASURY.

deducting the cost of femoA^al and the expenses of sale, the material only
realized the smaU net sum of thirty doUars, ($30.)
MARINE HOSPITAL, PORTLAND, MAINE.
Fui'ther complaints having been made ofthe defects in this building,
a thorough examination Avas ordered and disclosed defects in the construction discreditable to the contractors and the superintendent under
Avhose supervision it Avas erected, and which furnished conclusive CAddence that the complaints of the physician in charge were not ill-founded.
ExtensiA'C repairs liaA^e accordingly been made and the most serious
defects partially remedied, but the qiiality of workmanship is so inferior
the building AVIU probably demand, as heretofore, a large annual outlay
for repairs. The site is an admirable one, but the building is neither
convenient or attractiA^e.

This costly but poorly constructed building has. been abandoned for
hospital purposes, the city having graded the streets adjoining the hospital Jot to a depth of oA^er forty (40) feet below its level, and the banks
having receded SQ far as to affect the foundations on one side, it is
reported to be in imminent danger. The title to the propert}^ being yet
in litigation, the deiDartment has not felt authorized in expending any
large amount thereon, more especially as the cost of retaining walls
Avould liaA^e been greater than the value of the building. Steps haA^e
been takeii to secure an early decision as to the title, and it is not doubted
that it Avill be a favorable one. I consider the property the most valuable
for goA^ernment puiposes in the city of San Francisco..
MARINE HOSPITAL, ST. LOUIS, MISSOURI.
This building is much in need of remodelling and rearranging, there
being no means of heating or A^entilation. The fumes of the laundry
penetrate the entire building and are most offensiA^e. The patients
occupy during the summer a temporary but comfortable ward erected
during the Avar Avhile in charge of the War Department. Some changes
and repairs Avere found necessary before they could be remoA^ed to the
main building for the Avinter. These liaA^e been made, Avater and gas
introduced into the building, and arrangements made for remodelling it
during the coming season.
COURT-HOUSE, BOSTON, MASSACHUSETTS.
The repairs and remodelling of this building haA^e been nearly completed. New AAdndows liaA^e been cut, UCAV sash proAdded for the old
ones, the interior repainted and repaired, and the building -placed in as
good condition as practicable. It is not, hoAvever, suitable for the purpose, not being fire-proof, but of ordinary construction.
COURT-HOUSE, DES MOINES, lOA^^A.
A'contract fore uriiishing all the cut stone for the building, above the
level of the water-table, Avas made on the 10th. of February, 1868, Avith
N. .Osborn, esq., of Rochester, NCAV York, for the sum of $47,735, he
being the lowest bidder; the delivery of the material to be completed
by the 1st of November, folloAving. Every effort has. beeu made to com


REPORT OF THE SECRETARY OF THE TREASURY.

195

pel the fulfilment of the contract, Avithout success, and it is belicA^ed the
contractor is not entirely responsible for the delay—2i strike at the quarries from Avliich the stone Avas procured haAdng rendered it impossible
for him to obtain niaterial at a time when most needed. The failure is
to be the more regretted as the building could haA^e been roofed during
the present season, had the contractor complied with his obligations.
The building AVUI be 116 by 64 feet, tAvo stories in height, AAdth basement
and attic, and iS constructed of Joliet Umestone, Avitli ashlar from the
Athens quarries.
COURT-HOUSE, MADISOINf, AA^SCONSIN.
Work on this building is progressing as rapidl}^ as the difficulty of
procuring labor and material will permit, and the quality is unsuipassed
by any similar structure in the United States. The exterior is of cut
stone; the ashlar from the quarry of cream-colored magnesian limestone,
piuxhased by the department in the vicinity of Madison, and the dressings of the w^ell-known Joliet limestone—the former quarry haAdng failed
to furnish stones of sufficient size for them. The AVork is finished more,
elaborately than Avas required by the specifications, or contemplated by
the department, but it is belieA'ed that the superintendent has used CA^ery/
effort to reduce the cost, Avithout depreciating the qualit}^ of the work-manship, and has made every endeavor to hasten its completion.
The principal expenditures haAdng been for labor, (the stone being cut-,
by days' work,) the eight-hour system has increased its cost and delayed..
its progress more than in some other cases. The building, when^ com-pleted, AAdU be inferior to none in the Avest.

The remarks in regard to the custom-house at this place apply wdtli^
eyen greater force to this building. No efforts have been, spared, either;
by the department or superintendent, to procure material fromthe contractors, but Avith the most discouraging results. The material furnished has, howcA^er, proved entirely satisfactory in quality, and had.,
the contractors fulfiled their obligations as Avell in the time of deliA^ery as
in other respects, no cause of complaint Avould have existed. It is.
proper and just to say that the superintendent is of opinion that they
have exerted themseh^es to the utmost to meet their engagements, and:
that the means at their disposal were inadequate,^ and the supply of marble limited, the quarry having been recently opened.,
COURT-HOUSE, SPRINGFIELD, ILLINOIS.
The exterior of the building, including the roof, has been completed,
the AvindoAvs glazed, and the outer doors^ hung. The amount of Avork
performed by the superintendent does- not equal the expectations of this
office, but he reports unuvsual difficulties, in obtaining labor, while the
operation of the eight-hour system has been most unfaA^orable, the i)rogress of the work being retarded and its cost greatly increased thereby..
The detailed reports of the superintenclent liaA^e not as yet been receiA^ed,
and I cannot therefore speak with the confidence I desire, but it is
belicA^ed that the work has cost considerably more than at other places.
Work is now suspended, and a full and searching inA^estigationiAvUlbe
made before the resumption of operations.
The building is 60 by 120 feet, three stories in height, and. is constructed of stone from the Narwoo quarries. The design is extremely



196

REPORT OF THE SECRETARY OF THE TREASURY.

simple, and depends for its architectural effect entirely upon its proportion and the beauty of the material. A contract for heating it by lowpressure steam, on the principle of Gould's patent, has'^been made Avith
Messrs. James P.'Wood & Co., of. Philadelphia.
POST OFFICE AND SUB-TREASURY^, BOSTON, MASSACHUSETTS.
As previously stated in my report, an admirable site has been secured
for this building, and all i)reliminary questions in regard to grades of
the adjoining streets, &c., satisfactorily arranged. Plans for the building are in course of preparation, but are not 5fet sufficiently advanced to
enable me to make an accurate estimate of its cost. It is expected,
liOAvcA^er, that it Avill be in the neighborhood of $800,000, though this
sum may be reduced considerably.
.

Plans for the UCAV mint haA^e been prepared and forAvarded, with
instructions to commence quarrying stone for the'buUding, A\^hich Aviil
be obtained from the gOAT^ernment quarries on Angel island, permission
haAdng been obtained from the War Department, the entire island being
under its .jurisdiction.
The building will be two stories and a basement in height, and is a
simple but imposing specimen of the Roman Doric. No ornamentation
has been attempted, but dependence placed on the magnitude and proportion of the building for its architectural effect. No pains have been
spared to make it, Avhen complete, not only the finest and best constructed buUding on the Pacific coast, but the best arranged mint in the
Avorld.
The destruction of the custom-lious^ and other buildings, public and
priA^ate, in San Francisco by earthquakes has rendered it necessary to
take cA^er}^ precaution to prcA^ent a simUar catastrophe to the proposed
building, and I am Asdlling to risk my professional reputation ui)oii its
stability if properly carried out according to my plans.
In determining the size of the building, and its internal arrangement,
I have been gOA^^erned b}'' the opinions of the superintendent and officers
ofthe present branch mint at San Francisco and ofthe present and late
director of the mint, to AA'^hose inspection the plans have been submitted,
and by Avhom they have been api)roA^ed. A careful and detailed estimate of the cost of the building has been made, which amounts, at the
cost of Avork on the north Aving of the Treasury extension, to $939,289 90,
exclusive of fencing and grading.
BRANCH MINT, CARSON CITY, NEVADA.
Ill my last report I stated that an examination of the expenditures
on this building and the management of the superintendent had been
ordered, the cost of AA^ork and material having greatly exceeded the expectations of the department. This has been made h j J. F. Morse, esq., of
this office, one of its oldest and most A^alued officers. He reports that a
careful and searching inA^estigatioh has failed to disclose the slightest
suspicion of dishonesty or incompetency on the part of the superintend-'
ent, and that the Avork is of the most durable and substantial character
The high reputation of the superintendent and of his endorsers, as well
as of the disbursing agent, sustain the position of Mr. Morse. I am,
therefore, of the opinion that the superintendent has acted with strict



REPORT OF THE SECRETARY OF THE TREASURY.

197

integrity as regards his expenditures, though, from the anxiety he sharedin common with the citizens of Nevada to- secure the erection of the
building, he led the department to belicA^e that it could be erected for a
much less sum than has been found necessary, Avork haAdng been once
suspended, and only resumed on his promise to complete the building
Avithin the amount of the original estimate. The building has been constructed, of rubble-stone, with hammered dressings, and is a handsome
and couA'^enient structure; it is UOAV ready for the reception of the
machinery, and Avill be, excepting the one at NCAV Orleans, the most convenieiit branch mint in the country.
The cost of the building has been $180,154 35; of sewerage and water
supply (the latter haAdng been brought some distance from a valuable
and unfailing spring) $16,033 26, making a total of $196,187 61.
BRANCH MINT, DALLES CITY, OREGON.
A suitable and well-located site has been obtained for this building
Avithout cost to the gOA^ernment. Plans and specifications, Avitli full
instructions, have been forAvarded to the superintendent, and all necessary steps taken to commence work, as at Astoria, immediately on the
cession of jurisdiction over the property by the legislature of Oregon, as
required by laAv.
The building will be well and conA^eniently arranged for its intended
use, and practicaUy fire-proof. It is to be 90 by 63 feet, tAvo stories in
height, Avith a one-story engine house, 30 b^^ 16 feet, and AAdll cost, at
Washington prices, the sum of $98,616 79, exclusiA^e of fencing, grading,
(&c. The prices in Oregon being much greater than here, these figures
wUl doubtless be considerably mcreased.
APPRAISERS' STORES, PHILADELPHIA, PENNSY^LVANIA.

The old Pennsylvania bank building (on the site of Avhich this building
is being erected) has been removed, the walls ofthe basement and first
and second stories completed, and the Avork suspended. The appropriations, which were reduced $25,000 b'eloAv the estimates, and still further
diminished by the eight-hour law, have been exhausted. The building
wiU be of pressed brick, four stories in height, Avith basement and attic,
and 248 by 77 feet. It AVUI be, when completed, the only absolutely fireproof Avarehouse of which I have any knoAvledge in the United States.
I t is believed that the rcA^enue that may be deriA^ed from the lease of the
upper stories of the building for storage will pay the interest on the whole
iiiA^estment, AA^hUe the lower stories AVUI give admirable accommodations
for the entire appraisers' department, and also of the Aveighers, gaugers,
&c. I cannot too strongly urge the completion of this imxiortant and
much-needed structure.
A contract has been made Avith C. P. Dixon, esq., of New York, for the
erection of the sea-Avail of the proposed reA^enue dock and pier on the
' battery extension, and work will be commenced v^dthout delay. The Avail
Avill be of solid granite masonry, and it is belicA'^ed superior to anything
in the countiy, and as durable as the material of Avliich it is to be composed. No pains AVUI be spared to make it one of the finest structures
of the kind in the AA^oiid. It is proposed, should a sufficient appropriation be obtained, to lay the foundation of the barge office during the.
coming season, and to make such arrangements as may be necessary for
its
speedy
construction.



198

REPORT OF THE SECRETARY OF THE TREASURY.
CONCLUSION.

In submitting this report I desire to urge the importance of a reorganization of this office on a basis that will make it the interest of competent
and A^aluable men to remain in its emplo}^, instead of using it, as is too
often the case at present, as a mere temporary expedient and a steppingstone to business eteeAvhere. The peculiar character of gOA'^ern.ment
buUdings, and other Avork under the supervision of this ofiice, require a
much higher order of talent than mere draughtsmen, and it is of the
utmost importance that iDrovision should be made for the retention of a
class of men who haA^e little inducement to remain under the present
system.
In making these remarks I do not reflect upon the manner in which
the gentlemen attached to this office have performed their duties ; on the
contrary, I liaA^e to express my satisfaction and to return my thanks for
the cordial and earnest support I have recelA^ed from them.
Yery respectfully, your obedient servant,
A. B. MULLETT,
Supervising Architect,
Hon. H U G H MCCULLOCH,

Secretary of the Treasury, ;




Tabular statement of custom-houses, court-houses, post offices, branch mints, S^c, under charge of this office, exhibiting the cost of site, date of purchase, contract p r i c e of construction, actual cost of construction, and the total cost of the work, including site, alterations, a n d r e p a i r s , to September 30, 1868.

N a t u r e a u d location of work.

D a t e of purchase.

Cost of site.

Contract price
of con.structiori.

Actual cost of
construction.

T o t a l cost to
Sept.. 30, 1.868.

Remarks.

o

Alexandria, Va., (old).
Alexandria, A'^a
Astoria, Oregon, (old).
Astoria, Oregon
Bath, Maine
^ a n g o r , Maine.'B«lfast, Maine
Burlington, A'^t
Boston, Mass
Barnstable, Mass
Baltimore, Md
Buffalo, N . Y
Bristol, R . I
Cleveland, Ohio
Charleston. S. C , (old) .
Charleston, S. C
Castine, Maine.'
Chicago, III
Cairo, III
Cincinnati, Ohio
Dubuque, I o w a . .
Detroit, Mich
^ -.
Eastport, Maine, (old).
E a s t p o r t , Maine
Ellsworth, Maine
Erie, P a
•-.
Galena, III
Galveston, T e x a s
Georgetown, D. C
Gloucester, Mass
K e y W»-st,Fla-.
K e n n e b u n k . Maine
Louisville, K y
Milwaukee, AVis'-H
Mobile, Ala




pi

^

CUSTOM-HOUSES.
Nov. 25, 1820
May 3, 1856
Mar. 27, 1856
May 7, 1868
F e b . 7, 1852
J u n e 5, 1851
Oct. 4, 1856
Mar. 30, 1855
Aug. 29, 1837
April 24, 1855
J u l y 16, 1817
F e b . 10, 1853
May 28, 1857
J a n . 22, 1855
Mar. 12, 1856
April 9, 1856
F e b . 14, 1818
J u l y 10, 1849
April 6, 1833
J a n . 10, 1855
J u l y 31, 1857
J a n . 26, 1865
April 28, 1866
Sept. 1, 1851
F e b . 17, 1857
Nov. 13, 1855
1830
J u l y 3', J 847
April 11, 1855
J u l y 2, 1849
Mar. 24, 1857
Sept. 1, 1855
Oct. 23, 1856
J u n e 6, 1855
J u l y 26, 1833
Nov. 19, 1832
Oct. 7, 1851
F e b . 16, 1855
1830
Oct. 13] 1851

*$6, 000 00
16, 000 00
900 00
8. 000 00
15. 000 00
15, 000 00
5, 600 00
7, 750 00
180, 000 00
1, 500 00
*70, 000 00
*110, 000 00
*207, OUO 00
45, 000 00
4,400 00
30, 000 00
*60, 000 00
130, 000 00
1, 200 00
26, 600 00
34, 200 00
8, 400 00
.50, 000 00
20, OOU 00
24, 000 00
2, 780 00
3,000 00
*29, 000 00
16, 500 00
6, 000 00
5, 000 00
9, 000 00
*4,000 00
* 1.575 CO
16,000 GO
12, 200 00
*16,300 00
12, 500 00

$37,149 37

$8, 246 46
57, 913 64

$14, .396 46
78, 861 89

99, 182 65
103, 698 13
34, 340 25
40, 036 96
886, 658 00
34,433 71

105,182 81
136, 235 37
38, 534 82
53, 8.58 94
,101,733 12
36, 658 71

O
Pi
H
Not commenced.

47,
45,
17,
28,

594
584
500
233

36
39
UO
40

17, 250 00

-o

Ul
451, 672 61
117,769 05
17,522 00
83, 500 00

191,764 34
23, 952 68
138, 236 30
1, 939, 948 46

892, 209 56 Includiug post office.
• 282, 029 25
28, 297 00
188, .596 40
70, OC'O 00
2,107, 159 37
1, 458 53

pi

O

276, 750 56

365, 694 18

464, 508 58

87, 334 50
103, 160 66

242,197 23
173, 607 53
214, 020 61

81, 790
354, 347
194,070
217, 401

30, 500 00
9, 200 00

32, 509 60
21, 629 84

43, 629 00
94, 470 74
41,582 00
26, 596 78

61,372 44
108, 359 82
50,736 11
40,765 11

148,158 00
130, 064 03

246, 640 75
159, 700 00

382,159 93
"•^Building a n d site.

o

2g Site donated.
57
27
98
Acqtiired for debt.
41, 789 10
26, 646 42
31, 985 14
78. 434 04
129, 260 91
64. 778 87
49; 785 11
• 8,699 66
2, .3-18 42
301), 370 04
189, 889 02
Old building sold and removed, a n d present building
erected on site.
,

Pi

Pi

>
Ul

d

pi

(X)

Tabular statement of custom-houses, court-houses, post offices, branch viintF, 8^c —Continued.

Na.ture aud location of work.

D a t e of purchase.

Cost of site.

Contract price
of construction

Actual cost of
construction.

INS

O
O

Total cost to
Sept. 30,1868.

•Pi

. CUSTOM-HOUSES—Continued.
Middletown, Conn .'.
Norfolk, A"a., (old)
Norfolk, A^'a
N e w Ori ans, L a
Newark, N. J . . . - .
New London, Conn
New Haven, Conn
Newport, R. I
N e w b u r y port, Mass
New Bedford, Mass
Nashville, T e n n
N e w York, N. Y., (old)

--

.'

N e w York, N . Y
Oswego, N. Y
Ogdensburg, N. Y
Portsmouth, N. H
Portland, Maine, (old)
Portland, Maine, '(new)
Petersburg, Va
Pensacola, F l a
Philadelphia, P a
Pittsburg. P a
Plattsburg, N. A^
,
Providence, R. L, (old)
Providence, R. I
P l y m o u t h , N. C
P e r t h Amboy, N. J
Richmond, V a
San Francisco, Cal
S a n d u s k y , Ohio
Savanuah, Ga
Salem, Mass
St. Louis, Mo
Suspension Bridge, N. Y
St. Paul, Alinn
Toledo, Ohio
Wilmington, N. C




"..

F e b . 8, 1833
Dec. 6, 1817
F e b . 28, 1852
J a n . 27, 1848
May 30, 1855
May 18, 1833
J u n e 1, 1855
Sept. 16, 1829
Aug. 9, 1833
April 13, 1833
F e b . 17, 1857
Dec. 16, 1816
J a n . 9, 1833
April 29, 1865
Dec. 15, 1854
F e b . 4, 1857
J u n e 22, 1857
Oct. 4, 1828
Dec. 31, 1866
J u l y 5, 1849
Feb.

5,1856

500 00
000 00
13; 500 00
50, 000 00
3, 400 00
25, 500 00
1,400 00
3, 000 00
4, 90O 00
20, 000 00
*70, 000 00
200, 000 00
1, 000,000 00
12, 000 00
8, 000 00
19, 500 00
5, 500 00
35, 000 00
149, 000 00

$8L 252 90

15, 000 00

67, 619 88
27,115 00

*257, 000 00
^41, OOO 00
5, 000 00
3, 000 00
40, COO 00
*2, 506 00
2. 000 00
61, OOO 00
150, 000 00
11, 000 00
20, 725 00
000 00
5, 000
00
37, 000 00
*6, 000 00
16, 000 00
12, 000 00
*14,
May 17,1845

$12,176 64

88, 000 00

273, 893
2, 929, 264
108,519
14,600
158, 614
8, 600
23, 188
24, 500

75
59
00
00
50
00.
50
00

858, 846 76
77, 255 00

121,092 89

82, 728 96

"145,04691

1,314, 435
1, 227,126
133, 708
123, 855
165, 725

39, 866 00
51,224 94
151, 000 00
110,000 00
400, 000 00
47, 560 27
336, 309 07

45,'536"ii

99, 747
71,450
10,504
202, 334

00
17
00
33

194, 404
628, .581
64,522
156, 434
14,271
321, 987

47
49
16
35
77
08

64, 522 16
42, 039 75

104, 543
51, 4.39
313, 431
15!, 280
72, 890
16, 492
258, 078
2, 932
3, 374
260, 424
790, .368
75, 523
172, 771
35, 929
'372, 495
6, 060
72, 173
77, 246

Pi

H

Ul

41 N o w sub-treasury.
66
18
63
96
N e w custom-house being built on these sites.
Building destroyed b y fire J a n u a r y 8, 1854.
in erection on site.

78, 754 89
48, 004 27

o

127, 764 47
47, 002 33
295, .341 16
2, 975,705 60 Site donated.
162, 645 28
20, 719 17
190. 678 17
12, 464 23
26, 960 80
33, 071 54

38
93
50
65
90
26
25
70
66
41
31
05
.31
44
47
00
02
00

a
Pi

Court-house

Pi
Kj

O

^-.

Built on government reservation.

W

Ul
Kj

Old building destroyed by fire J a n u a r y 17, 1840.
building erected on site.
Additional site. '

Present

May
Nov.
June
Sept.
Nov.

Wilmington, Del
AViscasset, Maine, (old)
AViscasset, Maine
AVheeling, W . Va . . . . .
AValdoboro', Maine

27,
23,
20.
7,
29.

18.53
1848
1868
1855
1852

3, 500
*2, 000
1, 800
20, 500
2, 000

00
00
00
00
00

29,234 00

50, 000 00
10, UOO 00
12, 000 00
23, 000 00
5, 052 00
500 00
6, 000 00
7, 000 00
1, 000 00
*6,185 34
12, 000 00
1, 100 00
10, 253 CO
11, 000 00
600 00

122,185 39

Building destroyed b y fire October 9,1866.
85, 070 82
15, 800 00

"96, 648 64
22,824 68

9, 243 00
125,105 56
25,132 93

Pi.

MARINE HOSPITALS, ETC.
Chelsea, Mass
Chicago, III
Cleveland, Ohio
'
Detroit, Mich
Galena, III
K e y West, F l a
Louisville, K y
Natchez, Miss
Napoleon, A r k
Norfolk, Va
New Orleans, L a
Ocracoke, N. C
Pittsburg, P a
. Portland, Me
S a n Francisco, Cal
St. Louis, Mo
Vicksburg, Miss

.
'

AVilmington, N. C
Mobile, Ala

r--

June 12,1858
Jan. 22, 1867
Oct. 11, 1837
Mar. 19, 1855
Mai-. 14, 1857
Nov. 30,1844
Nov. 3, 1842
Aug. 9, 1837
Sept. 15.1837
Dec. 16, 1800
Aug. 7, 1855
M n y 15,1843
Nov.' 7,1842
Nov. 22,1852
Nov. 13.1852
Mar. • 7, 1850
June 25.1853
Fcb. 28,1856
Mar. 17, 1857
Juue 20.1838
Aug. 25,1856

4,500 00
4,700 00
6, 500 00
4,000 00
6, 000 00

20, 000 00
54, 637 12
29, 862 00

233, 015 31
79,
78,
48,
25,
53,
59,
58,

972
215
2u2
600
591
785
220

05
14
93
00
28
37
80

496,162 05
66, 200 00

57, 021 02
28, 968 25

50, 420 32
84, 758 73
224, 000 00
85,712 63

373,345 61
105, 551 57 I n course of erection.
101, 582 88
106,201 22
53, 849 58
31, 281 31
82, 819 63
66, 785 37
62, 431 02 Building sold September, 1868.
15, 695 35
527, 934 34
10, 327 07
66,976 05
104,939 40
230,775 41
93, 943 47 Ceded b y AVar D e p a r t m e n t .

67, 525 16
37, 346 04

76,975 16 Used b y W a r D e p a r t m e n t .
43, 897 44

51, 400 00

64, 540 00

o
pi

H
O

Ul

o
pi

Pi

COURT-HOUSES AND POST OFFICES.
Boston, Mass
Baltimore, Md
Bostou, Mass
Des Moines, I o w a .
Indianapolis, I n d . .
Memphis, T e n n
Madison, AVis:
Portland, Me
Philadelphia, P a . . .
Rutland, Vt
Raleigh. N. C
Springfield, 111 . . . .
K e y West, F l a
St. Augustine, F l a .
Windsor, Vt...




June 6,1859
Mar. 25,1868

*105, 000 00
50, 000 00
458, 415 00

Nov. 5,1856
June 6,1860
Mar. 25,1867

17,160 00
15,000 00

Oct. 6,1860
July 4,1857
M a y 17, 1859
Aug. 7, 1860
Mar. .2,1857
Apr. 28,1858

*161, 000 00
1, 400 00
500 00
7, 700 00
6, 000 00
3,-000 00

112, 808 04

205,176 97

H

116, 531 48
255, 567 79
67, 562 48 I n course of erection.
189, 212 00

'8, 983 79

113,292 12 Site donated ; building now in course of erection.
100, 329 98 Building in course of erection on site of old custom-bouse.
244, 742 33
62, 897 56

73, 663 48
"2i2,"666"58

Nearly

HUl

d
Pi
Kl-

finished.

Acquired from Spain.
Mar. 4,1857 |

4,700 00 |

53,258 84 | ,

68.262 48

* Building and site.

85, 401 13

o

Tabular statement of custom-houses, court-houses, post offices, branch mints, Sfc.—Continued.

IN:)

o

to

D a t e of purchase.

N a t u r e and location of w o r k .

Cost of site.

Contract price
of construction.

A c t u a l cost of
construction.

Total cost to
Sept. 30, 1868.

Remarks.

*$5, 466
*31,666
*283, 929
100, 000

Denver City Col

J u l y 18, 1792
Apr. 30,1829
May 2, 1854
J a n . 1,1867
J u n e 19, 1835
Nov."' 2, 1835
Aug. 3,1835
May 3, 1865
Nov. 25,1862

Assay Ofl&ce N . Y

Aug. 21,1854

*530, 000 00

Philadelnhia P a
San T^^ranoisoo flal

Pi

\

JJiVITED STATES MINTS, ETC.

^old^

Charlotte N C

.

66
67
10
00

$207,101 25

1, 500 00
1, 050 00

66, 849 82
69, 588 33

*25, 000 00

$230, 508
300, 000
- 101, 575
614,825
101, 699
69, 588
170, 107
93, 377

03
00
84
88
02
33
46
69

o

pi
H

O

Use of lot granted- by city.
Used by AA^'ar Departrnent.
Buildiug nearly completed; site donated.

H

Not commenced.
713, 358 75

MISCELLANEOUS.

United States T r e a s u r y extension

O
....

Capitol N M
" ..
Penitentiary, N. M
Quarantine warehouse at NewOrleans,-La. Sept. 23,1858
May 9, 1857
F e b . 1, 1856
Mar. 2, 1857
J u n e 10, 1833
No 23 Pine street New York




Mar. 30,1867

131, 984 00
*3,500 00
10, 900 00
53, 500 00
*250, 000
*30, 000
*11,137
10, 000

00
00
60
00

6,127, 026
53, 361
57,851
20, 000
39.865
7, 335
12, 000
99, 966
393, 770
30, 099
] I, 206
13, 702

08
90
20
00
12
70
00
19
.55
70
57
24

Includes cost of old buildiug.

Pi
H

Site donated

Pi

Use of site granted.
Now being built on site of P e n n s y l v a n i a B a n k building.

O
•

>

^

H

* Building and site.
Ul

d
K|

EEPO'ET OF THE SECEETAEY OF THE TEEASUEY.

203

Tabular statement of appr<^priations f o r the erection or repair of public buildings under control
of this office, showing available balance September 30, 1868.

N a t u r e and location of work.

i^ii

• a CO

Remark^.

CUSTOM-HOUSES.

Astoria, Oregon .
Bangor, Me
Charleston, S. C .
• Cairo, III
Chicago, HI
Dubuque, Iowa
Island Pond, Vt
Knoxville, T e n n
Machias, Me
Newport, Vt
New A^ork, N . Y
Nashville, T e n n
Ogdensburg, N. Y
Portland, Me .
Philadelphia, P a
Perth Amboy, N. J
Portland, Oregon
St. Albans, Vt
St. PauT, Minn..
Toledo, Ohio
Wisaasset, Me

$25, 000 00
35,919 60
15, 645 00
4,060 39

'..

756
10, 000
95,568
20, 000
10, 000

72
00
19
00
CO

$20, 000 00

"59,'ooo" 66"
20, 000 00
1,^005 05

$525
22, 672
15, 645
41,991

00
90
00
82

20, 000 00
865 73

$24, 475 00
25, 936 70
25,367 11

14,298 54 from Staten
Island wharves.

896 04
T r a n s f d to surplus fund.
T r a n s f d to surplus fund.

260 00

19, 740 00
10, 000 00

45,.000 00 "45,'666'66'
104,215 69
i64.'2i5'69'
25, 000 00
56, 786 36 40, 000 00
71, 786 36
76,296 21
50.017 99 150, 000 00 123,721 78
5, 036 58
21,436 58
16, 400 00
20, 625 34
20, 625 34
50,000 00
50, 000 00
10, 000 00
27,613 35
33,884 30 '56,'606" 66' 56, 270 95
13,409 33
13, 409 33
25, 000 00
"'7,'i9i'56' 17,808 50

Transf'd to surplus fundi.

M A R I N E HOSPITALS.

Chelsea, Mass
,..
Chicago, III
Louisville, K y
Pensacola, F l a
Portland Bridge, Me .

45, 000 00
119,928 99
10, 000 00
20,947 04
3, 000 00

43,148 86
89, 650 92
10, 000 00

1, 851 14
30,278 07
Transf'dto surplus fund.
3, 000 00

COURT-HOUSES, E T C .

Des Moines, I o w a .
K e y AVest, F l a . . . .
Memphis, T e n n
Madison, Wis
Portland, Me
Springfield, III

71, 035 80
40, 908 -26
34, 856 10
.38,284 15
116,153 40
53,841 03

89,008 00

66, 473 38

100, 000 00
100, 000 00
55, 000 00

101, 705 62
72,441 36
103,301 53

93, 570 42
40, 908 26
34, 856 10
36, 578 53
143,712 04
5, 539 50

U N I T E D STATES MINTS.

San Francis-^o (old)..,
San Francisco (new).
Carson City, Nevada.
Dallas City, Oregon .

45, 000 00
199, 340 20
150, 000 00
99, 621 05

33, 700 00
11,300 00
566 00 198,418 16
12, 376 82 137, 623 18
98,,966 05
395 00

MISCELLANEOUS.

Appraisers' stores, Philadelphia
Barge office. New A^'ork
Warehouses, Staten isl'd, N. Y .

47,120 89
37,197 96
4,298 54

75, 000 00 120, 891 44
50, 000 00
900 20

1, 229 45
86, 297 76

T r e a s u r y extension.. „
Repairs and preservation of
public buildings
F u r n i t u r e and repairs of fui-niture for public buildings
Heating apparatus for public
buildings
T o replace corrugated galvanized iron I'oofs with copper
or slate
Vaults, safes, &c

262, 500 44

301, 882 40 537, 351 12

27, 031 72

Carried to Cairo, Illinois,
court-house.

91, 096 91

50,000.00

103,678 34

37, 418 57

45, 718 54

20,000 00

41,195 54

24,523 00

35, 000 00

20,165 77

14, 834 23

30, 000 00
25, 000 00

21, 523 85

30, 000 00
24, 254 73

20, 778 58




204

REPORT OF .THE SECRETARY OF THE TREASURY.

T a b i d a r s t a t e m e n t o f b u i l d i n g s u n d e r c o n t r o l o f t h i s office i n p r o c e s s o f e r e c t i o n , s h o w i n g a v a i l ab'e balance SeptchJoerW, 1867, a m o u u t expended lc>67-'68, a n d balance available September
30, 1868.
Available
Available
A m ' t expendSept. 30,1867. ed 1867-'68. Sept. 30,1868,

N a t u r e and location of work.

Remarks.

CUSTOM-HOUSES.

Astoria, Oregon . . .
Bangor, Me
Cairo, 111
Machias, Me
Ogdensburg, N. Y .
Portland, Me
St. Paul, M i n n . . . .
Wiscasset, Me

$25, 000 00
35,919 60
4,060 39
20, 000 00
56, 786 36
50, 017 99
33, 884 30
25, 000 00

. $.525 00
22, 672 90
41, 991 82
260 00
71, 786 36
123, 721 78
56, 270 95
7,191 50

$24,
25,
25,
19,
25,
76,
27,
17,

475 00 Plans forwarded.
936 70 Enlarging,
367 11
740 00 Plans in preparation.
OOU 00
296 21
613 35
808 50

MARINE H O S P I T A L .

Chicago, 111

119,928 99

89, 650 92

30, 278 07

COURT-HOUSES AND POST O F F I C E S .

Des Moines, I o w a .
Madison, W i s
Portland, Me
Springfield, 1 1 1 . . . .

71,035 80
38,284 15
116, 153 40
53, 841 03

66, 473
101,705
72, 441
103, 301

38
62
36
53

93, 570
36, 578
143, 712
5, 539

42
53
04
50

Nearly completed.

U N I T E D STATES MINTS.

San Francisco, C a l . . .
Carson City, Nevada .
Dallas City, O r e g o n . .

199, 340 20
99, 621 05

566 00
12, 376 82
* 395 00

198.418 16
137, 623 18
98, 966 05

J20, 891 44
900 20

1, 229 45
86, 297 76

Plans forwarded.

MISCELLANEOUS.

Appraisers' stores, Philadelphia..
Barge ofiice. New York

47,120 89
37,197 96

Plans in preparation.

Tabular statement exhibiting the amoimt of expenditures authorized and
made from the appropriation for repairs and preservation of public buildings, and for heating apparatus and repairs of same, during the year ending September 30^ 1868.
Nature and location of
work.

Ainount authorized and
expended.

CUSTOM-HOUSES.

Alexandria, Va
Bath, Me.:
Bangor, Me
Belfast, Me
Boston, Mass
Baltimore, Md
Buffalo, N. Y : . . .
Cleveland, Ohio
Charleston, S. C
Chicago, III
Cincinnati, Ohio
Dubuque, Iowa
Detroit, Michigan
Eastport, Maine
Ellsworth, Maine
Erie, Pa
Galena, 111
Gloucester, Mass
Kennebunk, Maine
Louisville, Ky
Milwaukee, Wis

Nature and location of
work.

Amount autboriz.ed and
expended.

CUSTOM-HOUSES.

-...

.

...
..




5,200 84 for heating apparatus.

160 95
439 75
325 31
.350 00
490 17
970 81
627 18
281 69
920 91
320 36
845 86
180 82
087 45
477 46
300 00
• 7 75
308 50
060 00
207 72
5,25S 86
515 86

n2.

Mobile, Ala
Middletown, Conn
Norfolk, Va
New- Orleans, La
Newark, N. J
New Bedford, Mass
New Haven,^ Conn
New London, Conn
Newport, R. I
New York, N . Y . . . . . . . .
Oswego, N. Y
Petersburg, Va
Pittsburg, Pa
Plattsburg, N. Y
Providence, R. I
Rich mond, Va..'
,
Suspension Bridge, N. Y
San Francisco, Cal
,
Sandusky, Ohio
Savannah, Ga
:
St. Louis, Mo

)516 47
100 00
316 50
3, 885 83
200 00 '
912 00
240 76,
756 55
75 00.
t22, 356 52
687 10
532 70
220 13
26 88
995 86
463 25
30 00
004 00
1.47 00
960 00
054 59

f $13,965 77 paid for heating a p p a r a t u s .

REPORT OF T H E SECRETARY OF T H E TREASURY.

205

Tabular statement exhibiting the amount of expenditures, &c.—Coiitiniied.
Nature and location of
work.

Amount authorized and
expended.

CUSTOM-HOUSES—Cont'd.

Toledo, Ohio..
Wilmington, N. C Wheeling, West V a . . .

COURT-HOUSES, E T C .

$669 50
43 00
94 20

MARINE H O S P I T A L S .

Chelsea, Mass
Cleveland, Ohio.
Detroit, Mich
Louisville, Ky
Portland, Maine ...•,.:
San Francisco, Cal
St. Louis, Mo

Amount authorized and
expended.

Nature and location of
work.

248 76
1,027 84
1,149 76
12,'806 39
4,255 00
610 .00
676 02

Baltimore, Md
Boston, Mass:
Indianapolis, Ind
Philadelphia, Pa
St. Atigustine,.Fla...:
Windsor, Vt
...".

,
,

$390
3,625
410
2,517
2, 000
100

82
00
20
71
00
00

MISCELLANEOUS.

Sub-treasury, N. Y
Pine St. building. No. 23, N. Y
Santa F^, N. M . . . . .

5,829 38
153 97
5,000 00

Tabular statement of expenditures made and authorized from the ajypropriation for furniture and repairs offurniture for public buildings diiring the
year ending September 30, 1868.
Nature and location of
work.

Amount authorized and
expended.

CUSTOM-HOUSES.

Alexandria, Va
Bath, Maine
Bangor, Maine
Belfast, Maine
Boston, Mass
Baltimore, M d . . .
Buffalo, N. Y
Cleveland, Ohio
Charleston, S. C
Chicago, 111
>. '
Cincinnati, Ohio
Dubuque, Iowa
Detroit, Mich
Galena, 111
Geilveston, Texas
Kennebunk, Maine
Louisville, Ky
Milwaukee, Wis
Mobile, Ala
Norfolk, Va
' New Orleans, L a .
New London, Conn
New Haven, Conn




Nature and location of
work.

Amount authorisied aud
expended.

CUSTOM-HOUSES.

$313 25
218 60
•597 42
336 50
25 00
578 45
401 29
638 12
2,632 00
6,493 11
2,727 20
635 99
817 75
327 18
1,520 00
10 00
2,751 60
3,225 25
• 22 50
1,058 60
4,459 24
• -58 00
143 20

New Bedford. Mass
Nfew York, N.Y...
Oswego, N.Y
Portsmouth, N. H
Petersburg, Va
Philadelphia, Pa
Pittsburg, Pa
Richmond, Va
San Francisco, Cal
Savannah, Ga
St. Louis, Mo
St. Albaus, Vt
Wheeling, West V a . . ' . .

$763 00
12,221 60
286 74
215 00
45 00
628 50
993 35
2,013 50
233 00
405 00
374. 83
. 25 00
25 00

MARINE H O S P I T A L S .

Portland, Maine
San Francisco, Cal
St. Louis, Mo

175 00
51 00
250 00

COURT-HOUSES, E T C .

Indianapolis, Ind
Philadelphia, Pa

.

35 00
1,613 24

206

REPORT OF THE SECRETARY OF THE TREASURY.
EEPOET OF THE TEEAS[JEEE.
TREASURY OF THE U N I T E D STATES^

Washington, October 21, 1868.
SIR : In pursuance of provisions of statutory law^, the following statements of the receipts ancl expenditures of the treasury of the United
States are most respectfully submitted. They exhibit the business
transactions of the office located at the seat of government, and including as well all the offices belonging thereto, by or through which money
has been received or disbursed, all under their appropriate heads; and
also shoAving the money movement of the office in. the i3ast as compared
with the present, accompanied with suggestions for the future, for the
fiscal year ending with the SOth day of June, 1868.
The books of the office were closed at the date specified, after the entry
therein of all moneys received and disbui'sed, on authorized warrants,
within said fiscal year, as follows, to wit:
Gash Dr.
Balance from last year
Eeceived from loans
$625, 111, 433
Eeceived from internal revenue
191,087, 589
Eeceived from miscellaneous soiu'ces 46, 949, 033
Eeceived from direct tax
1, 788,145
Eeceived from lands
1, 348, 715
Eeceived froin War
24,268, 876
Eeceived from IsTavy
9, 208,110
Eeceived from Treasury
9, 314, 036
Eeceived from Interior
1, 783, 506
Eeceived from customs (in gold)
Total

$170, 868^ 814 40
20
41
09
85
41
34
99
64
40
.\..

^

910, 859, 447 33
164, 464, 599 56
1, 246,192, 861 29

Cash Gr.
Paid on account of public,debt
$848, 445, 848
Paid on account of internal revenue
11, 512, 376
Paid on account of customs
15, 025, 787
Paid on account of War
147, 515, 524
Paid on account of ISTavy
34, 983, 613
Paid on account of Interior
29, 628, 802
Paid on account of diplomatic
1, 352, 557
Paid oil account of Treasury proper
19^ 022, 744
Paid on account of Treasury interior
4, 986,205
Paid on account of quarterly salaries
473, 833
Paid on account of War (civil branch)
1, 479, 432
Paid on account of Chickasaw trust
fund
37, 773

57
12
95
96
71
22
82
40
41
72
95

^

.

28
1,114, 464, 501 11

Unavailable transferred to Eegister,
December 20,1867
Unavailable transferred to Eegister,
April 4, 1868

721, 827 93
172, 094 29
• 893, 922 22
130,834, 437 96

Balance—cash in treasury
Total

•




„

1, 246,192, 861 29

REPORT OF THE SECRETARY OF THE TREASURY.

207

The receipts were carried into the treasury by 10,098 covering warrants, which is an increase of 268 over last year. The payments were
made on 30,222 authorized warrants, for the payment of-which warrants
there were issued 36,566 drafts, which is an increase of 2,'544 over the
number issued last year.
The two preceding tables show, the one, the cash on hand at the commencement of the fiscal year, and the amounts that were actual^ covered
into the treasury by warrants, and they include repajanents; a,nd in the
other there appear only such amounts, including a like amount of payments that were afterwards repaid, as were paid out on warrants, and
the balance of cash remaining on hand at the close of the fiscal year -,
these statements, because they contain payments and repayments of
the same amounts of money; and for the further reason that some of
the warrants belonged to the preceding and some to the succeedingfiseal
year, do not show the precise actual amount received Avithin the year
commencing with July 1, 1867, and ending with June 30^ 1868.
Among the items of receii3ts, and also in those of exi^enditures, in the
foregoing statements, appear payments and repayments of sums that had
been paid out, and not being used were returned into the treasury, and
should, therefore, to a correct understanding of the actual receipts and
expenditures, be left out of the statement of receipts, and like amounts
should be deducted fi'om the corresponding items of i)ayments. These
are as folloAvs, to wit:
On account of W a r . .
$18, 609,173 53
On account of NHYJ
4, 753,351 21
On account of Treasuiy
1,147,505 92
On account of Interior
'.
'
930,959 22
Total of payments and repayments

25,440,989 88

With these corrections, of deducting all expenditures that were returned
into the treasury, as above, from both sides of the book account, the
actual receipts and payments would be, as then represented by the warrant ledger, as follows: .
ACTUAL RECEIPTS.

On
On
On
On
On
On
On
On
On

account
account
account
account
account
account
account
account
account

(Per warrants, less counter warrants.).
of loans
$625, 111, 433 20
of internal revenue
191, 087, 589 4 1 '
of miscellaneous receipts
46, 949, 033 09
of direct tax:
1, 788,145 85
of lands
1, 348, 7i5 41
of War
5, 659, 702 81
of Kavy
4, 454, 759 78
of Treasury
8,166, 530 72
of Interior
852, 547 18

Total of lawful money.
Total of customs in gold

>

Total of all receipts.
Balance from last year.
Payments and repayments as stated
Footing as per books



885, 418, 457 45
164, 464, 599 56
....;..

1/049,883,057 01
170,868, 814 40
25, 440, 989 88
1,246,192, 861 29

208

REPORT OF THE SECRETARY OF THE TREASURY.
.

ACTUAL EXPENDITURES.

(Per warrants, less counter warrants.)
On account of public debt
On account of internal revenue
Oh account of War (military branch)
On account of War (civil branch)
On account of Navy
On account of Treasury
On account of Treasury Interior
On account of Interior proper
On account of diplomatic
On account of quarterly salaries
On account of Chickasaw trust fund
On account of customs
Actual paymentsPayments and repayments as stated.
UhavailaMe transferred to Eegister
Cash—balance in treasury
Footing as per books

.......'.

..

$848,445, 848 57
11, 512, 376 12
128, 906,351 43
1, 479 432 95
30,230,262 50
17, 875, 238 48
4, 986,205 41
28, 697, 843 00
1, 352, 557 .82 ,
473, 833 72
37, 773 28
15, 025, 787 95
1, 089, 023, 511 23
25,440, 989 88
893, 922 22
130, 834, 437 96
1,246,192, 861 29

The manner of keeping the books and the arrangement of the accounts
has, to some extent, been changed Avithin the year, so that the statements
made from them may exhibit the. real and actual, instead of merely
apparent results, so that they may be more easily and correct^ understood.
ISToAv as the business of this office is not an exception to the general
rule that CA^erything in this world is comparative, it is belicA^ed that the
money movement of the office, the amount of business transacted, and
the increase or decrease of such business, or any part thereof, ca.n be
more easily comprehended and better understood by comparisons of
item.s in any one giA^en year AAath the like items in any other-year or
years. The statements heretofore published, commencing Avith 1861, have
been changed so as to conform to the UCAA^ mode of stating the accounts,
and are thus continued, h j adding the results of this year on the
corrected basis of other years, but containing the same items, and none
others, in each 3^ear, through the whole series of eight years.
The amoujit of payments and repayments, had they been
stated as they Av^ere stated in former years, would haA^e
been
$44,574,530 37
The statement for these items is, hoAvever, noAv only
25,440,989 8S
Difference, for received on sales of government property..

19,133,540 49

To the extent of the last-named amount the comparative statements
and ta-bles that folio AV Avill disagree AAath the actual receipts and expenditures as they appear in the foregoing statements and tables. ,
Thus:
Ket amount of receipts
;
$1,030,749,516 52



REPORT OF THE SECRETARY OF THE TREASURY.
Expenditures, including amounts transferred

209

$1,070,783,892 96 •

Decrease of balance in t r e a s u r y .

40,034,376 44
1,030,749,516 52

Or,
N e t amount of exiaenditures-.
A m o u n t s transferred to Eegister

.:....

N e t amount of receipts
Decrease'of balance in t r e a s u r y

$1,069,889,970 74
893,922 22
1,070,783,892 96
$1,030,749,516 52
40,034,376 44
1,070,783,892 96

T h e folloAving tables are corrected so as to exhibit t h e t r u e receipts
a n d exj)e.nditures b y authorized w arrants, excluding all such as were
issued for p a y m e n t s a n d repayments, a n d all other counter-Avarrants,
and all t r u s t funds for t h e last eight years ending each Avith t h e .30th of
J u n e . They show a constant increase during t h e rebellion and a decrease
in each year since.
T h e receipts were in t h e years—
1861
1862
'1863
1864
1865
1866
'
1867
1868

•

$83,206,693
581,628,181
888,082,128
1,389,466,963
1,801,792,627
1,270,884,173
1,131,060,920
1,030,749,516

•

Total
The expenditures were in t h e years—
1861
1862
1863
1864
1865
,
1866
:
1867
1868
:
Total

-.

8,176,871,203 98

'

• $84,578,834
570,841,700
895,796,630
1 . . 1,298,056,101
1,897,674,224
1,141,072,666
1,093,079,655
1,069,889,970
•:

:
•

•
56
26
05
41
51
11 •
56
52

47
25
65
89
09
09
27'
74

\ . 8,050,989,783 45

This again shows a decrease in t h e amount of expenditures in this as
compared with t h e last fiscal year, of $23,189,684 53. B u t this is only
a p p a r e n t and n o t real. The a g g r e g a t e of receipts and also of expenditures is largely a u g m e n t e d b y t h e fact t h a t t h e amounts^ of t h e redemption of t h e old and Avorn out legal tender notes and fractional currency,
and t h e issue of ncAv in their stead, enter into these tAvo statements in
all t h e tables. A n d from t h e further fact t h a t t h e short securities matur14 T



210

REPORT OF THE SECRETARY OF THE TREASURY.

ing and matured, are under existing laws converted into the permanent
stocks of the United States, and as this operation iiiA^olves the redemption
of the former and the issue of the latter named securities, these amounts
are also necessarily constructively paid out and received again, and thus
they enter into all the statements of receipts and into those of expenditures as AA^ell. This process of conversion is noAv nearly ended and will,
in the statements for the next year, be comparatiA^ely small, and in succeeding years will disappear from them entirely.
['
These transactions for the last two years, compared, stand" as follows :
Year.

Loans contracted.

1867
1868

:

Tublic debt paid.

$640,426,910 29
' 625,111,433 20.

Decrease

:...

15,315,477 09

$898,139,355 78
848,445,848 57
49,693,507 21

Cash ledger balances struck after all the cash accounts from all the
offices constituting the treasury of the United States had been receiA^ed
and entered in the books of the treasiiry:
Gash Dr.
Ledger balance, June 30, 1867
Actual receii:)ts. in the year

$181, 704,664 53
1, 044, 519,537 08

Total.......

1,226,224,201 61

Gash Gr,
Amount paid out on drafts.
'.
Transferred to Eegister's books
Counter entry belonging.to 1867
. Cash balance in treasury.
Total

: . . $1, 089, 023, 511 23
893,922 22
7, 337 84
136,299,430 32

-..:.

1, 226, 224,201 61

How these results, weiie arriA^ed at api^ears in the following statement.
The balance from laist year and the actual receipts in money as per cash
ledger were from the soui'ces and for amounts as follows. Adz:
Cash ledger balance, Jime 30, 1867
' $181, 704, 664 53
Customs in gold
164, 428, 842 .31
Six per cent, five-twenty bonds..
$436,547, 400
Six j)er cent. tAventy year bonds..
113,850
FiA'e per cent, ten-forty bonds... -,---23,157, 050
Temporary loans
....,
50,035, 000
Gold certificates-.»
-..
77, 939, 900
l^egal tender • notes
-...
10,071, 560
/
Fractional currency
25, 022, 624
Loans
'
Ii;iternal revenue
Premium on coin, bonds, &c
Interest on bonds, &c
National bank duty
Miscellaneous receipts
War and Navy



I

622, 887, 384 00.
191,155, 777. 34
29,108, 052 27
6, 598, 627 43
5, 670, 884 09
4,110,438 56
11, 749„354 56

REPORT OF THE SECRETARY OF THE TREASURY.
Public lands
Captured and abandoned propert}^
Conscience money.
Fines,,penalties, and forfeitures
Interior Department
Indian and other trust funds
Prize captures
:
•
Eeal estate tax
Patent fees
'.
Eepayments
Total.

211

$1, 534, 661
1, 518, 498
49,114
714, 896
805, 888
550, 033
. 270, 678
49, 308
695, 404
2, 621, 693

,

,

94
0411
59
01
19
79
40
26
19

1, 226, 224, 201 61

The actual amounts of disbursements, as per cash ledger, were made
on account of the—
Public debt
$848,434, 025 93
Internal revenue
11, 322, 243 26
Custoins.. -:
...:.
14, 732, 582 15
•War—military branch
128, 906,351 43
War-—civil branch
1, 478, 367 42
Navy
30, 230, 262 50
Diplomatic
992, 677 63
Treasury proper
.
.
18, 753, 092 49
Treasury Interior
:.
4, 965, 573 20
Interior
:
28, 697, 843 00
Chickasaw fand
.
37,371 96
Quarterly salaries
473,120 26
Transferred to Eegister's books
893, 922 22
Counter entry belonging to 1867
,
........
7,337 84
Balance cash in treasury
136,299,430 32
Total

:

1,226,224, 201 61

In the i^receding year these balances and the uncoA^ered difierence
betAveen the cash ledger and the AA^arrant ledger stood as folloAA^s:
Cash ledger balance
$180,399,201 79
^Varrant ledger balance
, . , 170, 868, 814 40
Amount uncoA^ered, Ju^ly '1, 1867
Amount not covered, July 1, 1868

.".
,

Difference in favor of this year

$9, 530, 387 39
3, 447, 442 81
6, 082, 944 58

The aggregate business transactions, including all necessary entries
in the cash accounts on the books in the office in the city of Washington
for the last eiglit years, exhibited the folloAving results by years, viz :
For the year 18611
$41, 325, 339 20
For the year 18(32
929, 630, 814 38
For the year 1863
2, 696, 059, 087 80
For the year 1864
'...'
3, 889,171,151 00
For the year 1865
4, 366, 551, 844 73
For the year 1866
:
2, 889,157, 017 49
For the year 1867
3,188, 754, 053 91
For the year 1868
1
3, 004, 098, 870 97
•

' '

Total for the eight years



f

_ ^ _ _

21, 004,748,179 54

212

REPORT OF THE SECRETARY OF THE 'TREASURY.

. The aggregate of receipts and disbursements for
the year at the various offices Avhich together constitute the treasury of the United States, exclusiA^e 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 the books of this
-office.
$2,190, 682, 470 22
For transfers from one office to another office
327, 579,818 86
The business of this office, exclusive of the aboA^e.. 3,004,098,870 97
Grand totaL . . . . . . ? . . . . ' .

5, 522, 361,160 05

In the preceding fiscal year these items stood as follows:
Eeceipts and disbursements by the treasury
$2,315,570, 899 85
For transfer from one office to another office..426,142,988 14
The business of this office, exclusive of, the.aboA^e.. 3,188, 754, 053 91
Grand total
This shows a falling off in each one of the three
items, Avhich in the aggregate amounts to

5, 930,467, 941 90

$408,106, 781 85

Now that the short securities liaA^e been converted into long loans, it
is hoped these tables Avill in future be much diminished.
The folloA^ang is a comparative statement of the business of the
treasury, including all that was done at the office in Washington and so
much of that transacted at other offices as necessarily enters into the
accounts kept in the treasury at Washington, for the eight years commencing with July 1, 1860, and ending Avith June 30, 1868:
In the year 1861
$231,458,546 07
In the year 1862
2,294, 674, 642 09
In the year 1863
4,945,434,289. 56
In the year 1864
:....:....
7,33^, 385, 024 16
In the 3^ear 1865.
9,117,855,012 58
In the year 1866
6, 403,203., 990 72
In the year 1867
'
5, 930,467,941 90
In the year 1868
5,522,361,160 05
Total book transactions for the eight years.. 41, 777, 840, 607 13




REPORT OF THE SECRETARY OF THE TREASURY.

Zld

Gomparative statements of receipts and expenditures on a-uthorized icarrants
for the fiscal years ending Jime 30, 1867 and 1868.
RliCElPTS.

On account of—
Balance brought forward ,
Loans
Internal revenue
Customs
Miscellaneous
War Department
Nav}^ Department
Interior Department
.
Public lands
Totals.

1867.
$132, 887,549
640, 426,910
266, 027,537
176,417, 810
56, 020,318
22, 476,564
12,277,201
1,966, 163
1,163, 575

1868.
11
29
43
88
44
53
56
68
76

$170,868,814 40
625,111,433 20

1,309,663,631 68

1,246,192,861 29

191,087,589 41
164,464,599 56
58,051,215 .58
24, 268, 876 'M
9,208,110 99
1,783, .506 40
1,348,715 41

DlSBURSEMENTf-.

Public debt
War Department....
Navy Department.
Interior Department..
Civil and diplomatic .
Balance in treasury ..
Totals .

898,139, 355 78
117,-700,980 16
43,311,212 60

27,545,247 16
52,098,021 58
170,868,814 40
1,309,663,631 68

848,445, 848 57
147,515,524 96
34,983,613 71
29,628, 802 22
54,784,633 87
130,834,437 96
1,246,192,861 29

It appears from the foregoing statement that there has been a falling
off in the receipts for this fiscal year, as compared with the year before,
as follows, to wit: On—
Balance brought forward
.\ . . . ' $40, 034, 376 44
Loans
:
15,315,477 09
Internal revenue
74, 939, 948 02
Customs, (gold)
:
11, 953, 211 32
The expenditures haA^e also fallen off as folloAvs, to AAdt: On the—
Payment of the public debt
<>.... $49, 693, 507' 21
Expenditures for the navy
8,327, 598 89
The expenditures have increased as folloAvs, to Avit: For the—
Interior Department
'.. $2, 083, 555 06
CiAdl, diplomatic
2, 686, 612 29 '
War Department.
.'
29, 814, 544 80
As there Avas paid for army bounties about $38, 000, 000, the expenditures for the War Department would be $8, 000, 000 less than the year
before, but for these bounties paid.
Interest on the i3ublic debt has been paid within the year as folloAA^s,
to Avit:
•
In coin
:
$103, 469, 558 85
In currency
35, 425, 351 83
Total paid and adA^anced for" the payment of interest 138, 894, 910 68



214

REPORT OF THE SECRETARY OF THE

TREASURY.

aOLD CERTIFICATES ISSUED.

From NoA^ember 13, 1865, to June 30, 1866, inclusiA^e
From July 1, 1866, to June 30, 1867, inclusive.
• From July 1,1867, to June 30, 1868, inclusive.
Total issues

$98,493,660
109,121,6^0
. 77,960,400
285,575,680

With Treasurer at Washington.....:
Eemaining in vault

$3,200,000
3,163,200

$36,800

Forvvarded to assistant treasurer NCAV York. 300,640,000
< Eemaining in his vault
15,101,120
285,538,880
Issued up to June 30, 1868, as above stated
Total issued as above
Eedeemed as per folioANdng statements
Outstanding...:...

,

285,575,680
$285,575,680
267,897,040

:

17,678,640

G OLD CERTIFICATES REDEEBIED.

From NoA^ember 13, 1865, to June 30, 1866, inclusiA^e...
]?rom July 1, 1866, to June 30, 1867, inclusive
From July 1, 1867, to June 30, 1868, inclusiA^e

$87,545,800
101,295,900
79,055,340

Eedemption to June 30, 1868.
Outstanding as aboA^e

267,897,040
17,678,640

Total issues as aboA^e

-----:-

285,575,680

The foregoing redemptions of gold certificates A\^ere made at the
various places and for the amounts as stated beloAv, Adz:
Treasurer of the United States, Washington, D. C
$321,360
Assistant treasurer of the United States, Boston, Massachusetts
-'-...
9,265,520
Assistant treasurer of the United States, NCAV Tork, NCAV
York
250,903,000
Assistant treasurer of the United States, Philadelphia,
Pennsylvania
539,320
Assistant treasurer of the United States, Charleston,
South Carolina
.190,200
Assistant tix^asurer of the United States, NCAV Orleans,
Louisiana
'
219,100
Assistant treasurer of the United States, St. Louis, Missouri
,
.:....
247,660
Assista^nt treasurer of the United States, San Francisco,
California
:
1,040
Depositary ofthe United States, Baltimore, Maryland....
5,557,120
Depositary of the United States, Bufialo, New York
58,040
Depositary of the United States, Chicago, Illinois
183,920



REPORT OF THE SECRETARY OF THE TREASURY.
Depositary
Depositary
Depositary
Depositary

of the United States, Cincinnati, Ohio
,...
of the United States, St. Paul, Minnesota
ofthe United States, LouisAdlle, Kentucky...
of the United States, Mobile, Alabama

215
$306,380
9,000
13,620
81,760

Total redemptions to June 30, 1868, as above

267,897,040

The gold certificates Avere r(^deemed by denominations, as folloAvs :
21,932 in
64,730 in
5,264 in
35,170 in
42,404 in
500 in

sums
sums
sums
sums
sums
sums

of
of
of
of
of
of

$20 is.
$100 i s . . . . . . ^.
$500 is
$1,000 is.
$5,000 is
$10,000 is

$438,640
6,473,000
2,632,000
35,170,000
212,020,000
5,000,000

Total redemptions and destructions.
Eedeemed and onhand
Outstanding June 30,1868
Total issues as before stated

$261,733,640
6,163,400
17,678,640 '
:

285,575,680

From the foregoing statements it Avill be seen that $34,635,880 in
amount was redeemed at fourteen places other than the tAvo from Avhence
issued. Of the amount redeemed at this office, the most Avas received
from the collectors of customs from all parts of the country. These
facts go to shoAV that these gold certificates serA^e a purpose in addition,
to the one for which they were authorized. They make a very convenient medium of exchange, Avithout cost or change of any kind betAveen
the A^arious places and sections of our wide spread country.
Detailed statements of unaA^ailable funds transferred from the books
of the Treasurer to those of the Eegister, as stated in the table of '^ Cash
Cr." as of December 20, 1867, and April 4, 1868 :
'
Hamilton Stuart, late designated depositarj^ at Gah^eston,
Texas, as per his return of March 21, 1861
:
Jesse Thomas, late designated depositaiy at Nashville, Tennessee, as per his return of April 28, 1861.
James T. Miller, late designated depositary at Wilmington,
North Carolina, as per his return of April 1, 1861 . . , . .
T. Sanford, late designated depositary at Mobile, Alabama,
as per his return of March 14, 1861
:
John Boston, late designated depositary at SaA^annah, Georgia, as per his return of Februar^^ 1, 1861
Anthony J. Guirot, late treasurer of branch mint at New
Orleans for bullion deposits with him
S. Garfield, late designated depositary at Olympia, Washington Territory, as per his return of July 31, 1860
P. T. Crutchfield, late designated depositary at Little Eock,
Arkansas, as per his return of December 29, 1860
W. N. .Haldeman, late designated depositary at Louisville,
Kentucky,, as per his return of June 15, 1861
T. J. Sherlock,, late designated depositary at Cinciimati,
Ohio, as per his return of May 15, 1861



$2,033 32
4,880 88
6,088 80
18,225 35
4,874 11
389,267 46
516 79
68,060 28
2,410 91
1,118 61

216

REPORT OF THE SECRETARY OF THE TREASURY.

A. L. WoodAA^ard, late designated depositary at Tallahassee,
Florida, as per his return of March 15, 1861
G. N. Carleton, late designated depositary at Memphis, Tennessee, as per report No. 159,036.. —
,
Total transfer made December 20, 1867

$679 66
223,671 76
721,827 93 '

Anthony J. Guirot, late assistant treasurer at NCAA^ Orleans,
Louisiana, as per report No. 155,441
$146,226 74
William M. Harrison, late designated depositary at Eichmond, Yirginia, as per his return of April 13, 1861
14,071,97^
J. J. Simkins, late designa,ted depositary at Norfolk, Yirginia, as per his return of April 20, 1861
......
11,795 58
Total of transfers of April 4, 1868
Total of December 20, 1867... .•
Total of April 4, 1868...

172,094 29
$721,827 93
172,094 29
— $893,922. 22

It will be observed that about three-fourths of this amount has stood
as unavailable since the commencement of the rebellion.
The fblloAAdng is a correct statement of the balances standing to the
credit ofthe Treasurer of the United States, and the OA^erdi'afts in tbe
others of the A^arious offices constituting the treasury, as per ledger,
June 30, 1868:
Treasurer's office,
AYashington.. $11, 054, 952 81
Ass't treasurer's office, NCAV Y o r k . . . . 73,801, 569 99
Do d o . . Philadelphia..
6,453,549 47
' Do
d o . . Boston
6, 021,150 51
D o . . . . . . . . d o . . St. Louis
428, 913 47
Do
d o . . Charleston . . .
178,444 91 \
Do
.dcDeuAW
3,526 24
Depositary's office,
Baltimore
1,718,219 82
D o . . . . d o . . . - . . Cincinnati....
2, 682, 650 18
Do- -. . d o - - - - - - Chicago
922,921 48
Do
do
LouisAdUe .....
233,289 23
Do---.do
Buffalo
158,665 44
Do- -. . d o . . . . . . P i t t s b u r g . . . .
739,005 76
Do-. ...do
Omaha
18 99 '
Do...-do
Mobile
189,740 50
Do- - - -do
Little Eock..
590""00
D o . . . -do
Santa Fe
106, 507 51
In 373 national bank depositaries - . . 23, 057,167 07
Suspense account
1,002, 814 28
Assay office at NCAV York- - 3,452,513 00
Treasurer ofthe mint at Philadelphia
994,654 16
D o . . - : . - do
San Francisco
1,735, 000 00
Do
do. - -. Denver
3,100 00
Unavailable in late insurrectionary
States
'.
59, 950 03
$134, 998, 914 85



REPORT OF THE SECRETARY OF THE TREASURY.

217

Deduct for OA'erdrafts with offices as follows:
Assistant treasurer at San. Francisco
$162, 718 91
Do
NCAV Orleans..
489,517 91
Designated depositary at Olympia...
2,266 28
Do ....•-. do
Oregon City
6,225 89
Do
do
St.Paul.:..
-56,305 09
$717, 034 08
Total cash ledger balance

134,281, 880^ 77

This balance consists of gold and silA^er
LaAvful money .Deduct for uncoA^ered cash

99,984,56128
34,297,319 49
:
$134; 281, 880 77
3,447,442 81

Balance as per Avarrant ledger (see Cash C r . ) . . .

130, 834,437 96

Amounts to the credit of United States disbursing officers Avith the
scA^eral depositaries, June 30, 1868:
With Treasurer of the United States, Washington, D. C. $2,403,160 51
Assistant treasurer United States, NCAV York, N. Y.
9,143,248 54
Do.-----d o - - - - . . . . Boston, Mass
788,211 94
Do
do
-. Philadelphia, Pa.
773,000 00
Do- do
St; Louis, Mo
1,259; 596 84
Do
do
Charleston, S. C.
386,237 58
Do
d o . . . . . . . . NCAV Orleans, La.
2, 284,171 67
Dp
do
San Francisco, Cal
3, 063, 711 84
Designated depositaiy of the U. States, Baltimore, Md.
251,155,53
Do
do
do . . . . Buffalo, N. Y.
6, 539 35
Do
do
do . . . . Chicago, 111...
678, 691 21
Do
do
do . . . . Cincinnati, O.
702,510 89
Do
do
do . . . . Louisville, Ky.
454,679 06
Do
do
do . . . . Pittsburg,Pa..
128. 784 14
Do
do
do . . . . St. Paul, Minn.
372^ 440 25
Do
do . . . . . . . . do . . . . OregonCitv,Or.
2,768 49
Do
do
do . . . . Santa Fe, N. M.
355,152 10
Do
do
do . : . . Mobile, A l a . . .
75, 792 58
SeA^enty-one national banks designated for that purpose
3,460,416 34
Total

- -.-...,

26, 590, 268 86

There A\^ere draAvn during the year transfer checks on the offices of the
assistant treasurers, of the kinds and numbers, and for the amounts as
folio AVS, Adz.:
CURRENCY CHECKS.

53; 718 on New York for - 5, 855 on Boston for .,
4,413 on Philadelphia fbr
339 on NCAV Orleans for

86 on San Francisco for
64,411 total currency checks




$44, 360,515 06
1, 712,107 37
2, 409, 408 56
657, 241 07

138, 604 58
$49,277, 876 64

218

R1]:PORT.OF T H E SECRETARY OF TI-IE TREASURY.

COIN C H E C K S .

i ; 432 on New York for
26 on Boston for.
.43 on Philadelphia for
2 on NcAA^ Orleans for. -....
3 on San Francisco for

$2,809, 538 50
73, 912 39
75, 561 06
' • 550 00
1, 735 50

1, 506 total coin checks.

$2, 961,297 45

65, 917 checks.—Total of currency and coin

-. -

52, 239,174 09

TRANSFER OF FUNDS.
To facilitate payments at points AAdiere the moneys Avere needed for
^ disbursements, transfer letters, orders and bills of exchange Avere issued
duiing the year, in number, in kind and for amounts, as follows:
4, 712 letters on national bank depositaries
$157, 640,000 00
1,189 transfer orders on national bank depositaries
18, 020, 000 00
67 exchanges draAAm on national bank depositaries.. ^ 1, 792J 942 28
24 bills of exchange on collectors of customs
43,200 00
905 transfer "orders on assistant treasurers and desig« nated depositaries
150, 083, 676 58
Total transfers of funds

327, 579, 818 86

Of which amount there was in coin... $23,963,584 75
And in ciuxency
-'
303-, 616, 234 11
$327, 579, 818 86
OPEN A C C O U N T S .

There Avere at the close of the fiscal year open accounts as follows:
With assistant treasurers
9
With designated depositaries
: . . 12
With national banks designated as depositaries
373
With disbm^sing offi cers
109
Imi^ersonal accounts ...
,
41
Total number of open accounts

544

NATIONAL BANKS.

The whole number of banks that had deposited United States
securities preliminary to their organization to date ofthe last
annual report, AA^as
-..
The number of UCAV banks that haA^e since so deposited, is
Total of banks organized, to June 30, 1868




1, 6f 2
10
' 1, 682

REPORT OF Tlf^ SECRETARY OF THE TREASURY.
219
\. •
The Avhole number of ba)nks that had their securities still on
deposit, and paid duties to the government, on the 30th day
of June, 1868, was --...';
,
1, 655
Failed, money realized from sale of stocks prior to June 30, 1867
1
Failed, securities still heM, before June 30, 1867
7
Withdrawn and deposited^ money before June 30, 1867
2
WithdraAAm, haAdng no ck'tiulation, before June 30, 1867
10
Failed, securities still hehlj^ in fiscal year
6
WithdraAvn and deposited qnoney in fiscal year
•
1
/
Total of banks organized up to and including June 30,. 1868.. 1, 682
The following ten UCAV national banks made their first deposits during
the fiscal year in the order in Avhich they stand:
The National Bank of Eoyalton, Vermont; the National Security
Bank of Boston, Massachusetts; Kearsarge National Bank of Warner,
NCAV Hampshire; the First National Bank of Honeybrook,'Waynesburg,
PennsylA^ania; Greene County National Bank of Springfield, Missouri;
the Union Stockyard National Bank of Chicago, Illinois; Central National
Bank of Omaha, Nebraska; Carolina National Bank of Columbia, South
Carolina; the Princeton National Bank of Princeton, New Jersey; State
National Bank of Ealeigh, North Carolina; being in .number, 10.
Failed before June 30, 1865; money realized from sale of stocks..
1
Faijed before June 30, 1867; securities yet held in part
7
Failed in last fiscal year; securities yet held in i3art . - 6
Deposited money for amount of circulation, before June 30, 1867. '
2
Deposited money for amount of circulation, in fiscal year
1
Securities AAdthdraAvn, having had no circulating notes
10
Banks in operation June 30, 1868, according to the books of this
office . . . . :
-:
1,655
Total number of national'banks that haA^e been organized...

1,682

NATIONAL BANKS THAT HA^HE FAILED.

In 1865. First National Bank of Attica, ^New York
t....
In 1866. Merchants' National Bank of Washington, D . C
1
In 1866. Venango National Bank of Franklin, Pennsylvania
1
••

.

—

In 1867. First National Bank of Medina, New York
1
In 1867. Tennessee National Bank of Memphis, Tennessee
1
In 1867. First National Bank of NcAvton, NeAvtoiiAdlle, Massachusetts
•.
i -..'.. •
1
In 1867. First National Bank of New Oiieans, Louisiana
1
In 1867. First National Bank of Selma, Alabama
1
. -^
In 1868. National Unadilla Bank of Unadilla, New York
.1
In 1868. Farmers' and Citizens' National Bank of Brooklyn, New
York
:
1
In 1868. Croton National Bank of NCAV York, NCAV York
' 1
^In 1868. First National Bank of Bethel, Connecticut
1
In 1868. First National Bank of,Keokuk, loAA^a
1
In 1868. National Bank of Vicksburg, Mississippi
1
—
Total number of banks that haA^e failed



1
2

5

6
14.

>

I

!
220

REPORT OF THE SECRETARY OF ;^HE TREASURY.

N. B.—The circulating notes of the First National Bank of NcAvton,
NeAvtonville, Mrissachusetts, are assumed by i^he National Security Bank
of Boston, Mas.sachusetts, AAdiich has reim.bursed the United States for
former redempl ions.
'
BANKS THAT HAVE VOLUNTARILY RETIRED AND DEPOSITED FUNDS TO
REDEEM THEIR CIRCULATION.

October 13, 1865. First National Bank of Columbia, Missouri. 1..
1
August 1, 1866. First National Bank of Carondelet, Missouri
1
June 16, 1868. Farmers' National Bank of Waukesha, Wisconsin..... 1

The circulating notes of these three banks, and of 13 of the 14 banks
that haA^e failed, are redeemed in laAvful money on presentation.
The circulating notes so redeemed in the fiscal year Avere as follows:
First National Bank of Columbia-, Missouri . .
$4,620 00
Fk'st National Bank of Carondelet, Missouri..
10,609 50
$15,229 50
First National Bank of Attica, NCAV Y o r k . . . .
16,303 50
Venango National Bank of Franklin, PennsylAWiia
37,424 00
Merchants' National Bank of Washington,
D. C
......;.....
73,879 75
First National Bank of Medina, NCAV Y o r k . . .
19,043 00
Tennessee National Bank of Memphis, Tennessee
43,359 25
First National Bank of Selma, Alabama
40,182 75.
First National Bank of New Orleans, Louisiana
97,257 25
NationalUnadilla Bank of Unadilla,New York.
53,538 50
Farmers and Citizens' National Bank of BrookIjTi, New York
111,573 65
Croton National Bank of New York, N.. Y . . .
83,923 25
First National Bank of Keokuk," loAva
8,157 75
First National Bank of Bethel, Connecticut..
110.00
584,752 65
Total redemj)tions in fiscal year

599,982 15

Banlcs having no circulating notes that have loithdranon their securities.
Prior to June 30, 1866:
First National Bank of Penn Yan, NCAV York
1
Second National Bank of OttumAva, loAva
1
Second National Bank of Canton, Ohio
1
Berkshire National Bank of Adams, Massachusetts
1
First Nation.al Bank of Lansing, Michigan
1
First National Bank of Utica, New York, (superseded by bank
same name and stocks transferred) . .
-...,. 1
First National Bank of NorAAdch, Connecticut, (same as aboA^e,
Avithout AvithdraAving stocks)
;.
1
First National Bank of Flemington, NCAV Jersey. (No certificate
issued by the Comptroller.)
'
1

—


8

REPORT OF THIS SECRETARY OF THE TREASURY.

221

In the fiscal year closin^^ Avith June 30, 1867:
National Bank of Crawford County, MeadAdlle, Pennsylvania.... 1
City National Bank of SaA[annali, Georgia
1
Pittston National Bank of ^Pittston, Pennsylvania
1
'

—

•

—

3

1
—

1

Total haAdng no circulation that have withdraAAm their securities...

12

In the fiscal year closing; with June 30^, 1868:
The Kittanning National Bank, Kittanning, Pennsvlvania

,

Securities held in trust to assure the prompt redemption of tlie circulating
notes of all the national banlcs.
The amount held at the date of the la;St report, in United
States stocks pledged for the redemption of the circulating notes of all the national banks, Avas.
$340,607,500
Deposited during fiscal year
. . . . $10,050,900
WithdraAvn during fiscal year
9,162,500
^—.
888,400
Aniount held June 30, 1868
Add to this for securities held to insure the prompt payment of public moneys with national bank depositaries,
as per statement
—

341,495,900

Total aniount held in trust for national banks

380,013,850

38,517,950

The number of national banks qualified to act as depositaries of
public money and fiscal agents of the government, as per last
report, Avas
385
Since then discontinued
21
Designated since then
6
— 15
Number of deiDOsitary banks June 30, 1868.

370,

All the national banks Avliose designation as depositaries of public
nioneyhas been revoked during the fiscal yearhave A^oluntarily withdraAvn
from their fiscal agencies, arid haA^e paid OA^er the public funds in their custody, except the NationalBank of the Metropolis, at Washington, District
of Columbia, Avhose secuiities are still held for deposits, the bank liaA^ing gone into liquidation. There are still unsettled claims for goA^ernment funds against the Venango National Bank, at Franklin, PennsylA^ania; the Merchants' National Bank of Washington, District of Columbia; the First National Bank of Selma, Alabama, and the First National
Bank of New Orleans, Louisiana, Avliich banks are in the hands of receivers, and their securities pledged for public deposits are yet in niy hands.
The stocks held for the safe-keeping and prompt payment
of government deposits on the 30th of June, 1867, were.. $39,177, 950
Withdrawn during the fiscal year.
$16,156, 300
Eeceived during the fiscal j^ear.
15, 496, 300
660,000
Total so remaining oh deposit June 30,1868



38, 517, 950

222

REPORT OF. THE SECRETARY OF j THE TREASURY.

The securities held in trust for naitional banjlvs in this office at the close
of the fiscal year consisted of the following, viz:
Held for redemption of circulating notes..
Eegistered coin interest six per c e n t s . . . . . 1^244,103,100
Coupon coiii interest six per cents
'
53, 850
Eegistered coin interest five per c e n t s . . . . . i 90, 7'58, 950
Coupon coin interest five per cents
10, 000
Eegistered currency interest six per cents - - : 6, 570, 000
-i
•
$341,495,900
Seld to assure the payment of public deposits.
Eegistered coin interest six per c e n t s . . . . . $23, 714, 600
'
Coupon coindnterest six per cents. ^'.'
2,514, 500
Eegistered coin interest iiYe per cents
5, 659,600
Couijon coin interest ^Ye per cents
2,357, 750
Eegistered carrency interest six per cents..
3,295, 000
ScA^en-thirty treasury notes*.
946, 500
Personal bond
\
30, 000
38,517,950
Total amount of securities held in j^rust for banks... 380, 013, 850
The 25th section of the act entitled, ^^ An act to provide a national
currency," passed June 3,' 1864, makes it the duty of every banking
association haAdng bonds deposited in the office of the Treaisui'er of the
United States, once or oftener in. each fiscal year, to examine and coml^axe the bonds so pledged witli the boolvs of tbe Compti'oller and the
accounts of the association, and, if found correct, to execute to the
Treasurer a certificate, setting forth tbat and other facts. Within the
fiscal year these examinations liaA^e been made by 1,498 bank^s, and the
required certificates made and delivered by their proper officers or attorneys. One hundred andfifty-scA^en.others of these banks, altliough notified in. Avriting to do so, which is not required by the law, Iiave entirely
negle^cted this their duty. It is t(> be regretted there is nd legal penalty
provided whereby this office has thh authority to compel a compliance
Avith the provisions of the act and a performance of the duty. A fine of
fifty dollars, to be" withheld from the interest on their stocks, would force
compliance.
Interest accrued upon stocks held in the Treasury has been remitted
to the banks entitled to receiA^e the same by drafts for coupons, to Avit:
237 currency drafts, amounting to
$370, 004 15
440 coin drafts^ amounting to
281, 998 50
677 drafts for coupon interest, amounting to

662, 002 65

Interest on registered stocks, deposited in trusli by the
national banks ^\dth tlie Treasiu*er, has been draAvn
by the various banks entitled to receiA'e the same, at
the offices where it was, a,t their request, made paya- .
ble, during the fiscal year, amounting in the aggre• gate to the sum of...'.
-$21, 481, 889 50
Add, as before stated, on coupons
...
652, 002 65
Total amount paid to banks for interest on stocks.



22,133, 892 15

REPORT OF TH]E SECRETARY OF THE TREASURY.

223

Semi-annual duty has beien collected from national banks since the last
report as follows •
v
For the term of six mo :}Uhs preceding July 1, 1867.
On circulation.
On deposits . . .
On capital

$1,464,459 32
. 1, 278, 515 52
157, 476 55
$2,900, 451 39

JFor the term of six months preceding Jaiiuary 1, 1868.
On circulation
On deposits
On capital

.1
\
- \.^-

$1, 470,226 31
1,240, 265 13
157, 422 87
2, 867, 914 31

Total duty collected frdim banks for the y e a r . . . . .

5, 768,365 70

There has been refunded to iiational banks during the last fiscal year,
in compliance with a ^^ resolution in relation to national banking associations," approA^ed March 2,1867, for duty claimed to have been paid in
excess by certain of those banks to the Treasurer, as foUoAvs:
Collected
Collected
Collected
Collected
Collected
Collected

in the
in.the
in the
in the
in the
in the

six months pre!ceding January 1, 1865
six months pr'ecedmg July 1,1865....
six months preceding January 1, 1866
six months preceding July 1,1866
six inonths ju'eceding January 1, 1867
six months preceding July 1,1867.. -.

$87
290
1,453
3
424
'25

10
46
19
61
22
00

2,283 58
Which duty had been collected onUiidiAdded profits
Capital
,
Deposits
Circulation
Whole amount refunded during the fiscal year ..

$1,932
250
47
54

32
00
25
01

2,283 58

Whole aniount of duty collected for year preceding January 1,1868
'$5, 768,365 70
Less amount refunded as aboA^e stated
.
2,283 58
Net duty for the year.
)
Net duty for the preceding year
Increase of duty this year over the preceding year.




5, 766, 082 12
5, 598,430 53
167, 651 59

224

REPORT OF THE SECRETARY

OF

THE

TREASURY.

Statement of national hanlcs that have voluntas ily retiredj and also of such
banlcs as liave failed, with the respective date^ of such retiring or failures,
and the amount of outstanding notes of each on the day of closing • business.
.

\

Names of b a n k s .

'

1

First National B a n k of Columbia, Mo., voluntary
i. First National Bank of Carondelet, Mo., voluntary . . ' . . . j . F a r m e r ' s National Bank of W a u k e s h a , W i s . , v o l u n t a r y - i . .
First National B a n k of Attica N Y failed '
1.-Venanp'o National B a n k of F r a n k l i n ' P& failed
)..;
M e r c h a n t s ' National B a n k of Wasbington, D . C.,failed./..Fh'st NationaL B a n k of Medina, N. Y., f a i l e d . . . . . . .
:..- Tennessee National B a n k of Memphis, Tenn., failed . . / . . . .
First National B a n k of Selma. Ala., failed
.,:
First National B a n k of New Orleans, La., failed
,;.
National Unadilla B a n k of Unadilla, N. Y., failed . . . .••'- - - . .
Farmers & Citizens' Nalional Bank of Brooklyn, N.Y.,.^tailed
Croton National Bank of New York N Y failed
I i r s t NHitioDHiL iJtLDlc of K6okuk l o w k tViilGCl
-....First National B a n k of Bethel, Conn., failed
. . ..;
National B a n k of Vicksburg, Miss., .failed
»...,Total

-•

Date of closing.

October 13,
August
1,
June
16,
April.
14,
May
• • 5,
May
8,
March
9,
March
21,
April . 30,
May
20,
August • 6,
September 5,
October
7,
March
6,
March . 6,
A p r i l . ' 24,

Outstanding circulation. ;

1865 • $11^990
1866
25,500
1868•90, OpO
1865.
44 000
1866
' 85;000
1866
180,000
1867
" 40,000
1867
90,000
1867
85,000
1867
• 180,000'
1867 •
i 100, .000.
1867
253,900
1867
• 180 UOO
1868
90,000
1868
26,300
1868
• 25,500
1 507 190

.'-.-

Statement of funds of national banlcs that %ave gone into voluntary liquidation, and of all such banlcs as have failed, together with the amounts depos-,
ited in the treasury for Me pitrpose of redeeming the circulating notes of
such banlcs respectively,
. '
Names of banks.

First National Bank of Carondelet, Mo., voluntary
First National Bank ot Columbia, Mo., voluntary
First National Bank of Keokuk, Iowa, failed
.
:.
First National Bank of Attica, N. Y., failed
. -...
First National Bank of Medina, N. Y., failed..:.:
First National Bank of New Orleans, La , failed
First Natioual Bank of Selma, Ala., failed
'.......
First National Bank of Bethel, Conn., failed
Venango National Bank of Franklin, Pa., failed
Tennessee National Bank.of Memphis, Tenn., failed
Merchants' National Bank of Washington, D. C,failed
Croton National Bank of New York, N. Y., failed
Farmers and Citizens' National Bank of Brooklyn, N. Y., failed
Farmers' National Bank of Wauke.sha, Wis., vokmtary
Natioual Unadilla Bank of Unadilla, N. Y., failed
,
Total.

Funds
deposited.
$25,500 00
11,990 00
44,000 00
"27, 329 25
104,742 00
41,247^20
61,871 00
53,372 00
139,095 02
72,181 90
106,504 10
90,'dOOOO
53, 183 50

831,015 97

Notes
redeemed;
|14,'8S9 50
5,940 00
8,-157 75. 29,988 50
23,043' 00
97,257 25
40.182 75
110 00
58,994 00
51,859'.25
113,354 75
83,923 25
111,573 65
•53, 538 50
.692,812 15

Destruction of notes of national banlcs that have gone into liquidation.
First
First
First
First

National
National
National
Natiohal

Bank
Bank
Bank
Bank




of
of
of
of

Attica, NCAV York, voluntary
Carondelet, Missouii, voluntary . .
Columbia, Missouii, failed
Medina, NCAV York, failed.

$26, 774
11, 694
4,230
18,878

75
50
00
50

REPORT OF TH^ SECRETARY OF THE TREASURY.

225

\

•

First National Bank of Newton, Massachusetts, failed
First National Bank of Nerhr Oiieans, Louisiana, failed....
First National Bank of Sel|ina, Alabama, failed
First National Bank of Keokuk, Iowa, failed
Merchants' National Bank of Washington, D. C., failed . . .
Yenango National Bank of jPranklin, Pennsylvania, failed.
Farmers and Citizens' Naitional Bank of Brooklyn^ New
York, failed
.;
Croton National Bank of New York, NCAV York, failed....
Tennessee National Bank of Memphis, Tennessee, failed...
Unadilla National Bank of Unadilla, NCAV York, fjiiiled
Discount for mutilation on above redemptions
Total

.2

25
50
75
00
75
00

78, 717
57,515
39, 489
40, 608
12

00
40
25
50
85

523, 615 00

Amount destroyed before July 1, 1867
Amount destroyed during the hscal year
Total

•

$2,198
64,224
30, 272
20
98, 284
50, 694

$30, 330 00
493, 285 00

:

523, 615 00

NATIONAL BANK DEPOSITARIES.

^lie national banks that have been designated as depositaries and
financial agents liaA^e paid in various Avays, but at points and in the
manner directed by this office, into the A^aiious offices of the treasury,
and in most cases Avithout any expense to the government, Avithin the,
year in the aggregate.
-. $237, 872, 495 36
And they held balances that aggregated June 30,1868. 23, 057,167 07
Total amount of payments and balances

260, 929, 662 43

The aboA'e balances were, on October 17,1868, reduced to $14,295,637.03.
For security for the promjit payment of this balance the treasurer holds
United States stocks of the par value of $38,096,350. The payments
Avere made by these banks as fblloAvs, viz.:
Free of any charge AvhatcA^er to the treasury
$219, 852,495 36
^l:hrough expresses at government expense
18,020, dOO 00
Total payments during the year, as above

.

237, 872,495 36

MONEY^ COLLECTIONS BY NATIONAL BANKS FOR THE GOVERNMENT.
The business transactions between the treasury of the United States
and the 373 national banks that have been designated as depositaries of
the public moneys, and financial agents o f t h e gOA^ernment haA^e been
during the fiscal year as follows, to wit:
Balance'brought from last year's account
$26,122,322 61
On account of stock subscription
$59,151,800 00
On account of internal revenue
154, 899,154 95
On account of fractional currency
9,312, 678 77
From miscellalieous sources
11^ 443, 706 10
Total receipts
..
234, 807,339 82
Total balance and receipts
15 T



260, 929, 662 43

226

REPORT OF-THE SECRETARY OFJTHE TREASURY.
^ '
/
.'
All these collections have been promptly paid, as required; and the
balance of last year has been reduced OA^er $(3,000,000 in this year.
The foregoing statement SIIOAA-S, that Avhilej these banks had deposited
in the treasury of the United States, to insiire the prompt payment of
a]l moneys belonging to the government, stocks of the UnitedStates,
the par value of AA^MCII exceeded $38,000,000!; they held to the credit of
the Treasurer on the 30th day of June last a little over $.23,000,000, and
on the 17th day of October it Avas less than; $14,300,000. The interest
on. the first named aniount at six per cent, lier annum would be about
$1,383,000, and on the last named amount ibout $857,000, making the
average interest about $1,120,000.
j
. As an offset to this, it also appears that tlaese banks collected for the
United States, and remitted the same free of charge to the government
to A^aiious offices of the treasury, as directed by the Treasurer,, about
$220,000,000. If a, com mission of one-half of oxie per cent, had been
charged for making these collections and remittances, it Avould have cost,
the gOA^ernment about $1,100,000; thus about balancing the benefits to.
the banks and to the government.
•
COLLECTION OF DUTY" AND TAXES

On referring to a preceding table itAvill be seen that the Treasurer
has collected from the national banks during the fiscal year, for
'^duty" on the three items of '^capital," ^^deposits," and ^^circulation,"
$5,708,365 70, AA'ithout any expense to the government,
The Commissioner of Internal EcA^enue has also collected from these
banks, on these identical three items for "taxes," an amount that cannot
be AAdth accuracy ascertained, because the collections of taxes.fro.m
national banks are not kept separate from those collected from State banks
and i)rivate bankers. But as the whole aniount so collected from national
banks. State banks, and private bankers, is but $1,858,739 67, it is
obvious that the part collected from national banks as tax, by the collectors of internal revenue, must be less than one-quar ter that collected
from these banks for duty on these same items by the Treasurer.
The collections from national banks for " dut}^" areby laAv made semiannually. They cost nothing. The collections from these banks fbr
^^taxes" are made by the collectors of internal reA^ehue, and are by laA\^
assessed on '^circulation" at one tAvelfth of one per cent. j)er inonth, and
on '^'capital" and on "deposits" one twenty-fourth of one per cent, per
nionthi For these tiifiing monthly collections of taxes the collectors
I'cceive a p(^rcentage. The aim of the gOA^ernment no doubt is, to make
tlie collection oi all taxes as cheaply as may be, and AYith as little annoyance as possible. The monthly appearance of the tax-gatherer cannot
be otherwise than offensiA^e. To avoid this vexation, to simplify the
machinery, and to save the expense of collection, it is most respectfully
suggested that the laAv should be so amended as to giA^e the collection
of duty that is now paid to the Treasurer, to the collectors of internal
revenue, or to permit the national banks AAdiose secuiities are held by
the Treasurer and from the interest of which secuiities he can enforce the
collection, to pay all their taxes semi-annually, in the same manner and
at the same times as they now by laAV pay their duty, to the Treasurer of
tUe United States




227-

REPORT OF TH$: SECRETARY OF THE TREASURY.
TRUST FUNDS.

The folloAYing is a descr iptive list of stocks on deposit in this office,
held in trust by the. Seer cary of the Treasury, belonging to the ChickasaAY national fun d:
State of Arkansas 6 per C( mt. bonds, due in 1868.
$90,000 00
State of Indiana 6 per cenjt. bonds, due in 1867
141,000 00
State of Maryland 6 per c4nt. bonds, due in 1870
6,149 57
State of Maryland 6 per c^nt. bonds-, due in 1890
8,350 17
Nashville and Chattanoog^a railroad 6 per cent, bonds,
512, 000 00
due in 1881
4.- -.
----,Edchmond and Danville r^dlroad 6 per cent, bonds, due
; in 1876.. .. - I
-"
-....
.
- . 100,000 00
104, 000 00
State of Tennessee 6 per cent, bonds, due in 18,90
- 66,^666 66
State of Tennessee 5^ per cfent. bonds, due in 1861
61,050 06
United States 6 per cent, boiids, loan of 1847, due in 1867.
37, 491 80
United States 6 per cent. bonVls, loan of 1848, due in 1868.
61,000 00
IJidted States 6 per cent, bom^s, loan of 1862, due in 1882..
104; 100 06
United States 6 per cent, bonds, loan of 1865, due in 1885.
Total.

-

1, 291, 808 20

State of Illinois 6 per cent, bonds due in 1860 to the amount of $17,000,
have been redeemed by the State, and the amount paid into the Treasury.
All the other stocks aboA^e-named have, since the 30th June, 1868, been
transferred to the Secretary of the Interior, in. accordance AAdth instructions of the Secretary of the Treasury contained in his letter beaiing date
August 7, 1868.
•.
Descriptive list of stoclcs on deposit in this office lield in trust by the Secretary of the Treasury belonging to the Smithsonian fund.
State of Arka.nsas.6 per cent, bonds, due in 1 8 6 8 . . . . .
$538, 000 00
United States 6 per cent, bonds, due in. 1868...'.
33, 400 00
Eedeemed and money paid into the treasury
.^.. ' 104, 061 64.
Total reported last j^ear.
.

\i

'

"

,

.

675,461 64
,

•

'

Tbe redemptions and payments into the treasury during the fiscal
year Avere as folloAvs.:
January 29, 1868, United States stocks, loan of 1 8 4 2 . . . . . : . . $48, 061 64
February 17, 1868, Illinois State stock
$10, 000^
February 27, 1868, Illinois State stock.
13, 000
March 14, 1868, Elinois State stock
33, 000
—
56, 000^ 00
Total redeemed and paid into the treasury in the fiscal year. 104,061 64
Eedeemed and X3aid into the treasury since, United States
6 per cent, stocks
33, 400 00
Total redeemed and paid into the treasury since June
30, 1867
137,461 64
•This leaves on deposit only the first named amount.
538,000 00
Total amount as stated in last year's report, and as above.. 675,461 64



•

228

REPORT OF T H E SECRETARY OF r r i l E
;

TREASURY

ISSUES OF NEW CURREMCY.

United States legal-tender notes and fractional-currency notes have
been issued,, duiing the fiscal year, of the numbers and denominations,
and for the seyeral amounts, as follows:
Numbers.

• Denominations. ,

8,112 of
4, 064 of
l,755,348of
2, 483,348 of

Amounts.'

one thousand dollars i s . . . . . . $8,112, 000
five hundred dollars is
.) 2, 032, 000
tAVO dollars i s - . . . . , . : . . . - • . . . ( 3,510,696
one dollar is
./' 2,483,348

; Totals.

,' .
/

\

Legal-tender n o t e s . . . . . . . . . . : . . ?
. . . _ : . $16,-138, 044
19, 097, 364 of fifty cents is . . . . . . . . . . . . . . -J 9, 548; 682
•
'^
39, S64,000 of twenty-five cents i s . .
. . i 9, 966, 000 ^ •
•55, 300,000 of ten cents i s . :
I. 5,530,000
Fractional-currency notes
118,512,236 pieces.

i.

25,044, 682
—
—

;

Total issue of new currency........

..:

...

41,182, 726

UNITED STATES SEVEN AND THREE-TENTH NOTES.

Statement of issues,

: •

^

First series, August 15, 1864:
363,952 of fifties i s . . . . . . . . . . . . ^
$18,197, 600
566, 039 of one hundreds is
56, 603, 900
171, 666 offiA^ehundredsds
. 85, 833, 000 '
118, 528 of one thousands is.
118, 528, 000
> 4,166 of fi.vethousands i s . . . . . . . . . . . . . . . 20,830,000
^
$299, 992, 500
Second series, June 1§, 1865:
182, 926 of fifties is.
9,146, 300
338,227 of one hundreds is
. . : . . . . . . 33,822, 700
175, 682 of five hu.ndreds i s : . . . : . . . . . . . . . . 87, 841, 000
179, 965 of one thousands i s . .
*.
179,- 965, 000
A, 045 of five thousands i s . . . . . . . . . . . . . . . 20,225, 000
.
331,000,000
Third series, July 15, 1865:
343,320 of fifties is
17,166, 000
472,080 of one hundreds i s . . . . . . . . . . . . . . . . 47, 208, 000
108, 654 offiA^ehundi'cds is
54, 327, 000
' ,
. .
71,879 of one thousa,nds is.
. . . . . . . 71,:879, 000 ; .
. 1, 684 of five thousands is
: . . . . • 8, 420, 000
199,000,000
Total issues by series.
Recapitulation of all the issues,
890,198 of fifties is
1, 376, 346 of one hundreds is
456,002 offiA^ehimdreds is




829,992, 500
- • ^
$44,509, 900
137, 634, 600
228,001, 000

REPORT OF THJE SECRETARY OF THE TREASURY.

370,372 of one thousands is
9, 895 of five thousands]is.

$370,372, 000
49, 475, 000

Total issue as above... i
\

229

1............:..
•

•

"

'

•

"

829,992,500
'

"

-

=

REDEMPTION OW SEVEN AND THREE-TENTH NOTES.

The amount of seven ai::(d three-tenth per cent. United States treasury
notes of the issues of the) years 1864 and 1865 coiiA^erted into United
States stocks, or redeemecL in money duiing the fiscal yeair ending Avith
June 30, 1868, was as foll(^ws:
First series, August 15, 1SS64
$84,342, lt)0
Second series, June 15, 1865
244,576,500
Third series, Jidy 15, 1865.\.
., .. . 121, 798, 450^
Total redemptions during 'the fiscal year
431, 697 of
724,142 of
246, 976 of
206, l i o of
5, 424 of

450, 717, 050

Denominations,
fifties
^.. ).
oneluindreds
five hundreds
one thousands
five thousands... .i

:

Total, as above stated, for the year

$21, 584, 850
72, 414,200
123, 488, 000
206,110, 000
27,120, 000
450, 717, 050

Statement of redemptions. '^
FIRST SERIES, AUGrUST 1 5 , 1864.

Eedeemed prcAdous to July 1, 1866.
In year ending AAdth June 30, 1867

$5,489,250
209,386, 500

......

In year ending Avith Jime 30, 1868

84,342,100

^

299,217,850
SECOND SERIES, J U N E 1 5 , 1 8 6 5 .

Redeemed previous to July 1, 1866
In year ending with June 30, 1867
In year ending with June 30, 1868
•.
"

d

-... . $6,881,900
.;. 67, 500, 450
244, 576, 500
318,958,850

THIRD SERIES, JULY 1 5 , 1 8 6 5 .

Eedeemed previous to July 1,1866
In vear ending Avith June 30, 1867
In year ending Avith June 30, 1868..

$11, 379, 500
40, 846,950
121, 798, 450
174, 024, 900

RECAPITULATION BY YEARS.

Eedeemed prcAdous to July 1, 1866
In year endhig Avith June 30, 1867
In year ending Avitli June 30, 1868
Total redemptions




$23, 750, 650
317, 733, 900
450, 717, 050
792,201, 600

230

REr'ORT OF. THE SECRETARY OF [THE TREASURY.

Statement by series of the niwibers, denominations, and amounts of the
seven-thirty treasury notes that were oiitstai\bding on the 30th of June,
1868.
FIRST SERIES.

3, 851 notes
3, 081 notes
294 notes
92 notes
7 notes

of
of
of
of
of

fifty doUars is
one hundred dollars is
five hundred dollars is
one thousand dollars is
five thousand dollars is

\
.[
;,
"..:

$192,550
308,100
147, 000
92, 000
35,7 000

:
/

774,650

SECOND S E R I E S /
14, 487 notes of fifty dollars is
.j
'25, 538 notes of one hundred dollars is
•
7, 634 notes of hYe hundred dollars i s . . . ;
4, 616 notes of one thousand dollars is ../
66 notes of five thousand dollars i s . . . . .

•' .•

:

'.['-•'. .-••••
$724,350
2, 553, 800
3, §17, 000
4,616,000
330, 000
12,041,150

THIRD SERIES.

52,616 notes of fifty dollars is.
>..... $2, 630, 800
76,518 notes of one hundred dollars is
- -. 7, 651, 800
14,251 notes of five hundred dollars is
7,125, 500
6,787 notes of one thousand dollars is.
6, 787,000
156 notes offiA^ethousand dollars is.
' 780, 000
— $24, 975,100
Total outstanding..-. ..;......>.

37, 790, 900

THE T H R E E SERIES COMBINED.

70,954 notes of fifty dollars is
105,137 notes of one hundred dollars is
22,179 notes of five hundred dollars is
11,495 notes of one thousand dollars is
229 notes of hYe thousand dollars is

^. - -

$3, 547, 700
10, 513, 700
11,089, 500
11,495, 000
1,145,000

5

.———-—-^—

Total outstanding.

37, 790, 900

Currenc^T; destroyed during the year as folloAA^s, to AAdt: ' .
Demand notes
$64, 520 50
Legal-tender notes
25, 855,156 20
One-3^ear 5 per cent, notes
- - -.
336,130 00
Two-year 5 per cent, notes
208, 547 50
Two-year coupon notes
- -.
65, 000 00
Three-year 6 per cent, compound inter• est notes
80,166, 751 00
Gold certificates.
79, 046, 020 00
Fractional currency, 1st issue
616, 443 66
Fractional currency, 2d issue
1, 051, 751 86
Fractional currency, 3d issue
19,101,143 03
Discounts on the above
'
31, 671 54

$206', 543,135 29


• REPORT OF TH15 SECRETARY OF THE TREASURY.
Certificates of indebtedness
Interest on the s a m e . . . . . '

231

......

$15, 000 00
713 43
•;
• '$15,713 43
Bonds, certificates, notes, and fractional currency, that
had not been issued...:'
563, 623, 866 87
Balance to UCAV account
.....
. 337,139 45
Total ainount destroyed

770,519,855 04

Gash, Dr,
To balance from 1867
To redeemed daring fiscal year

$504, 861 42
206, 343, 741 78
206, 848, 603 20

''"•'.
By destroyed in fiscal year
Balance to UCAV account

Gash, Gr,
::

Discount for mutilations on aboA^e redemptions
Certificates of indebtedness and interest thereon
Statistical matter destroyed.
.*.

$206, 511, 463 75
337,139 45
206, 848, 603'20
31, 671 54
15, 713 43
- 563, 623,- 866 87

Total amount d e s t r o y e d . . . . . . .

770, 519, 855 Q4

Last year the above statement footed
Increase this year over the last year is

$529,104, 757 94
241, 415, 097 10
770, 519, 855 04

These destructions haive involved the separate examination of
117,229,039 distinct pieces of paper; each representing a nioney A^-aiue.
Statement ofthe receipt for redemption, and ofthe destruction ofthe major
part thereof, of all Icinds of TJnited States paper moneys and other government securities, and of the notes of all tJie national banlcs that have gone
• into • liquidation, and that have been received for destritction, from the
beginning and including Jmie 30, 1868.
United States moneys destroyed—
Before July 1, 1 8 6 7 . . . . . . . . . . . . . . . . $786, 548,239 78
Within the fiscal year. -.
206, 511, 463 75
Discount on same
.. - 99, 369 88
$993,159, 073 41
Broken national bank notes destroyed—
Before July 1, 1867
30, 330 .00
Within the fiscal year
493,272 15
Discount on same
12 85
523, 615 00
Certificates of indebtedness—
Before July 1, 1867
:
582, 455, 094 87
Within the fiscal year
15, 713 43
582, 470, 808 30



232

REPORT OF THE SECRETARY OF ^ THE TREASURY.

Statistical securities of the United States-^'
Before Julv 1, 1867
$882, 950, 738 50^
Within the fiscal year,.
563,623,866 8 7 |
-^ $1,446,574,605 38
There was remaining on hand on the 30th June, 1868
Total amount receiyed from the beginning to d a t e . ,

-

; - '
'» :•; ^ - :
- ;. : r:

^ ^337;

139 45

3,023, 065,244 54

STATEJMENT OF REDEIin^TIONS OF CURRENCY, ETC., FROM . THE COMMENCEMENT.
' ..

For
For
For
For

'"

• ' Gash, Dr,

,

; v • ; ; ' : ; •.,•.••:;.). ;

United States notes and fi^actional currency
$993,496,212 86
national bank notes of broken b a n k s . . .
,.,.... . ,
523, 615 00
certificates of indebtedness
I
'..'.':'.
582,470,808 30
statistical m a t t e r . . . . . . . . . . . ; . . . . : . . - ; . . . . . . . . 1,446, 574^ 605 38

For total amount/received for d e s t r u c t i o n . : . . . . . . . . . 3, 023,065,241 S4
Gash, Gr,

;

By United States notes and ii^actional currency destroyed.. . . . . . . . . . . . - . . . . . . : . . . . : . . . \ . . . . .
$993, 059; 703^3
By discount for mutilations on s a m e . . . . . . . . . . . . . . . .
99, 3'69 88
By notes of broken national banks destroyed... . ^ . . . . . , ' ^
523, 6d^ .15
By discount for mutilations on ^ s a n i e . . . . . . .
...
. -; 12 85
By certificaties of indebtedness d e s t r o y e d . : . . . .
.
582,470,'808' 30
By statistical matter destroyed.
1, 446,574,.6()^ 38
By balance of money on hand, carried to new accQunt
, :=337,i3& ,45
Total amount destroyed, discounted and o n / h a n d . . . . 3,023, 065;

24l 54

These destructions required the separate examination, scrutiny and
count of 442,137,927 pieces of money and other securities.
Discounts on mutilations have been made on the various kinds of ciir^
rency and for amounts as folloAA^s :
^ ; r ; .:
Demand notes
,- - - $2,"o84' oO
Legal-tender notes,.
;
..
..........
.... 54,518 30
One-year 5 per cent, notes
....:
:
217 00
TAA'0-year 5 per cent, notes
:
•---;:-,-.,- - - - -.
lv^2 50
TAYo-year 5 per cent, coupon notes
. ^ . . . . ' . '.
' 2 50
Three-year compound interest notes.
. 480 00.
Postage currency, 1st issue
.J . • 12,215 -87
Fractional currency, 2d issue
7, 430 12
Fractional currency, 3d issue
16,008 68
Money redeemed, but not destroyed
- - . . . , 6,260 41
Total discounts from the beginning by kinds.
13iscouins.in year 1863
Discounts in year 1864.
Discounts in year 1865.



.J

99, 369 88
..,. :;$615 27>
. . . . . 11, 393 93
13,108 09

REPORT OF T H E SECRETARY OF TIIE TREASURY.

Discounts in year 1 8 6 6 . . . . . . . . . . . . . . .
Discounts in year 1867... J. *.
Discounts in year 1868... 1
•:

233

. . . $17, 813 36
24, 767 69
. . . . . . . . . 31, 671 54

Total discounts from t^he beginning by.years as above'.

99,369 88^

iStatements exhibiting, by denominations, tlie amount paid, the amount
discounted for mutilations, and the total amount retired of all Icinds of
y currency from the beginning up to and including June 30, 1868. . : ,
Amounts paid.

Denominations.

Amounts discounted.

Total retired.

OLD ISSUE DEMAND N O T E S .

Five d o l l a r s . . . . . . . . . . . . . . . ^........
Ten dollars - . - . . . . - . .
Tvventy dollars
-• ••

Totals........

$21,746,865 75
' 19 '979,542 75
18,159,679 50

$471 75
432 25
1-, 180 50

59,886,088 00

2,084 50

$21,747,337 50
19,979,975 00
18,160,860 CO
.59,888, 172 50 .

N E W ISSUE L E G A L - T E N D E U N O T E S

One d o l l a r . . . . . . . . . . .
Two dollars....
Five dollars
..
Ten dollars
^.
Twenty dollars
^..
Fifty dollars
One hundred dollars . . . . . . . . . . . . . .
Five hundred dollar's
..
. . . .•
One thousand dollars... - . . . . . . . —
Totals

........

$9,155.607
10,109,'633
33,266,349
25,852,851
11,399,222
2,013,270
• 2,616,540
11,356,700
70,340,700

4a
55
50
75
00
00
00
00
00

176 110,874 20

$15,238 60
1(1,600 .45
11,193 00
7,-688 25
. 6 , 558 0.0
1, - m 00
,1,260 00
300 00
300 00
54,518;.30.

$9,170,846
10,120,234
33,277,542
25,860,540
11,405 780
2,:014,650

00
00
50
00
00.
m.

2,617,800 00
11,3^)7,000 00
70,341,000 00
176., 165,392 50>

ONE-YEAR F I V E P E R CENT. N O T E S .

Ten dollars
Twenty dollars
Fifty dollars . . . . : . . . . . . . . . . . . . . . . . .
One hundred dollars
Unknown,

$6,117,349 00
16,212,224 00
: 8,166,105 00
13,565,675 00
90 00

$31
116
45
,25

('.

44,061,443 00

217 00

44,061,660 00

$6,703,987 50
.9, ,587, 610 00

$62,50
90 00

$6,704,050 00^
. 9,587,700 00

16,291,597 50

152 50

16,291,750 00

Totals..

................

00
00
00
00

$6,117,380
16,212,340
8,166,150
13,565,700
90

00
00
00
00
00

TAVO-YEAR F J V E P E R C E N T . N O T E S .

Fifty dollars
J
One hundred dollars . . . . . . . . . . . . . ' • . .
Totals......................
T W O - Y E A R F I V E P E R CENT. COUPON
NOTES.

Fifty dollars . . . . . . . . ; . . . . . . . . . . . . .
One hundred dollars
Five hundred dollars
One thousand dollars
Unknown
Totals.........

..:....




$5,885,247
14,458,500
40,293,500
.89.283,000
10,500

50
OO
00
.00.
00

149,930,747 50

|2 50

2,50

•|5,885,2^50
14,4.58,500
40,293 500
89,283,000
10,500

00
00
00
00
00

149,930,750 00

234

REPORT OF. THE SECRETARY 01] THE TREASURY.
Sta,tement—^^Continued.
i

Amounts paid.

Denominations.

/

!

Amounts discounted.

Total retired.

TmiEH:-YEAR SIX i E R CKNT. COMPOUND I N T E R E S T N O T E S .

Ten dollars •.
T w e n t j ' dollars
Fifty dollars
One hundred dollars
F i v e hundred dollais
One thousand dollars.
Totals...

$21,850,663
24,478, !07
40,088,970
33,154,470
57, 3v!7, 000
29,088,000

:

......

.

00 *
00.
00
00
00
00

$137 00
•133'00
^
180 00
30 OO

' 211,987,210 00

$21,850,800
24,478,240
46 089 150
33, I54''500
57 3-^7 000
29 08b 000

00
00
00
00
00
00

480 00 . 211,987,690 00

POSTAGE C U R R E N C Y — F I R S T ISSUE.

'

F i v e cents
Ten cents
Twenty-five cents
Fifty cents .

-

Totals

FRACTIONAL

1

$1,156, 882'74 .
• 2,736.264 45
4 , 0 3 5 , 5 7 3 18
; 7,405,81-9 36

.$1,374 56
1,8.77.35
5,315 32
3,648 64

$1,158,257
2,738,141
• 4,040,888
7,409,-468

15,334,539 73

12,215 87

15,346,755 60

$1,979, 134
5,000,726
6.671,118
5,589,429

$1,612
2,937
1,403
lj476

,$1,980,746
5,003,664
6,672,521
5,590,906

30
80
50
00

CURRENCY—SECOND
ISSUE.

F i v e cents
'I'encents
Twenty-five cents
Fifty cents

^

41
36
14
52

09
94
6148

50
30
75
00

•

Totals

FRACTEONAL

19,240,408 43

7 , 4 3 0 12

.19:247.838' .55

$109
275
3,464
5,267
6,892

$471^031
451,.593
6,879,612
14,447, 152
16,249,773

CURRENCY—THIRD
ISSUE.

Three cents
•
F i v e cents
Ten cents
Twenty-five cents
Fiftv cents
Totals

$470,922
- 451,317
6,876, 148
' ]4,44l,88'5
16,242,881

67
48
16
26
60

38,483,155 17

13
62
54
24 .
15

16,008 68

80
10
70
.50
75

38,499, 163 85

UNITED STATES CURRENCY.
The folloAving tables exhibit under their appropriate heads the wliole
amount of paper nioney that has been issued by the governnient of the
United States, from the commeneement of smch issues, under the aet of
July 17, 1861, and several other acts since passed, up to and including
June 30,1868, the amount during that time redeemed, and' the amount
at the last named date outstanding by kinds and denominations ranging from three-cent to five-thousand dollar - notes:




REPORT OF THE SECRETARY OF THE TREASURY.

235

TJnitkd States demand notes.
•

(

Denominations.

Issued.

i

Redeemed.

Oiitstanding.

• I

?ive dollars
Ten dollars
rwenty dollars

i
.

'
-- ^-

$21,800,(00. $21,746,865 75
20,030,000
19,979,542 75
18,200,000 *18,159,679 50
60,030,000

•Totals...
Deduct for discount for mutila tions-.

59,886,088 00

i*< ; Total of actual amount outstai iding

$53,134 25
50,457 25
40,320 50
143,912 00
2,084 50
141,827 50

This balance is receivable for customs and redeemable in gold coin at
bhe treasury.
United States legal-tender notes:
Denominations.

Issued.

Outstanding.

Redeemed.

One dollar
Two dollars
Five dollars
Ten dollars
Twenty dollars
Fifty dollars., rOne hundred dollars..
Five hundred dollars .
One thousand dollars.

$22,829,348
26,070,696
96.103,795
108,685,040
74,999,680
27,508,800
29,654,000
44,048,000
122,084,000

$9,155 ,607 40
10,109 633 55
33,266 349 50
25,852 851 75
'11, 3i39 222 00
2,013 270 00
2,616 540 00
11,356 700 CO
70,340 ,700 00

$13,673,740 60
15,961,062 45
62,837,445 50
82,832,188 25
63,600,458 00
25,495,530 00
27,037,460 OO
^32,691,300 00
51,743,300 00

Totals
Deduct for new notes not issued .

551,983,359

176,110,874 20

375,872,484 80
19,872,484 80

Amount authorized to be issued .
Deduct discounts for mutilations .

356,000,000 00
54,518 30

Real amount outstanding

355,945,481 70

Fractional currency—first issue.
Denominations.

Issued.

Outstanding.

Redeemed.

Five cents
Ten cents
Twenty-five c e n t s . . . :
Fifty cents
j . •.

$2,242,889
4,115,378
' 5 , 225, 692
8,631,672

$1,156,882
2,736,264
4,035,573
7,405,819

Totals
Deduct for discount for mutilations

20,21.5,631

15,334,539 73

Total of actual amount outstandiiTCr




.

74
45
18
36

$1,086,006
r, 379,113
1,190,118
1,225,852

26
.55
82
64

4,881,091 27
12,215 87
4,868,875 40

;

236

-

\

REPORT OF' THE SECRETARY 01^ T H E TREASURY.

Fractional currency—second issue.
Denominations,

Five cents
Ten cents
Twenty-five cents
Fifty cents

Issued.

$2,776, 128
6,223,584
7,618,34!
6, 546,429

.'..

Totals
Deduct for discounts for

60
30
25
50

Redeemed.

Outstanding.

$1,979,134
5,000,726
6,671,118
5,589, 429

$796,994
l,222,^57
947,223
. 956,^999

23,164,483 65 . 19,240,408 43
rauiilations
,

19
94
11
98

3, 924, 075 22
7,430 12

Total of actual amount outstandinjif.

3,916,645 10

Fractional currency—third issue.
\

Issued.

Denominations.

^.

;/.rRe(lieemedi;':>;::•

Outstanding.

$470,922,^67...
4.51,3i7 48
--67-876vi48-i6-^

$131,001
205,685
5;^ 142, 411
1,352
8,849,814
9,592,476

1

T h r e e cents .
F i v e cents
T e n centii
l^ifteeii cents
Twenty-five c e n t s . .
Ji^ifty cents

.
......'

Totals
'.
D e d u c t for discounts for mutilations

$601,923 90
657,002 '75
12,018,560 110
1,352,40
2,3,291,699/75
25,835, 358( 25

= 14,441,885 26
16,242;881 60

62,405,897'15

•38,^ 483^155: ; i 7 : :

C) .

23
27
94
40
49
65

23,922,741 98
16,008.68
2 3 , 9 0 6 , 7 3 3 30

Real amount o u t s t a n d i n g
"^ Specimens.

Two-year five per cent, notes.
Denominations.

Issued.

'

Outstanding.

Redeemed.

Fifty dollars
O n e hundred dollars

$6, 800, 000
9, 680, 000

$ 6 , 7 0 3 , 9 8 7 50
9 , 5 8 7 , 6 1 0 00

$96,012 50
92,390 00

Totals
D e d u c t for discounts for mutilations .

16, 480, 000

16,291,597 50

188,-402 50
152 50

Total of actual a m o u n t outstaii d i n e f " . . . . . . .

.

188,250 00

Two-year five per cent, coupon notes.
- • • • • •

Denominations.

Issued; ^

Fifty d o l l a r s . . . . . . . . " . .
Oiie hundred dollars . . i . - . . . . . . ^ ^ . .
F i v e hundred dollars
O n e thousand dollars
...
...

| 5 , 905, 600
14,484,400
40, 302, 000
/ '89,.308y:OOOC

D e d u c t for redeemed, denominations u n k n o w n
D e d u c t for discounts for mutilations
-

...Total actual amount outstandi

•-

-,:

•

.-•

^

-

•••:•

Redeemed.: ^

Outstanding.

$5,885,247,50.. . •
14,458,500 0 0 - 4 0 , 2 9 3 , 5 0 0 00
8 9 , 2 8 3 , 0 0 0 00

$20,352,50
' 2 5 , 9 0 0 00
8,500 00
25,000 00

- 150,000,000 '•i49,;920,24V^;5O' ;- ••••^ :':. 79,792^50

Totals^........;.......:^..,.




=

^s

....
....

.10,500 00
. . 2 50

::::^z.:.::^:.

V

JLQ,,502 .50
69,250 00

' 1
REPORT OF THE /SECRETARY O F . T H E

237

TREASURY.

One-y{e[ear five per cent, notes.
i
.....

Dienominations.

Issued.

)

Redeemed.

Outstanding..

1
reujdollarsl;
; . . . . . . ! . . . . , . ' . .1
Twenty dollars . . . . . . . . . . . . .
./.
:^'ifty d o l l a r s . . . . . .
. . . . . . . . . i. .J.
])ne hundreid d o l l a r s . . . . . . . 1
i....
. ..

'•Totals

I

$6, 117,349;
16,212,224
8.166,105• 13; 565,675

' -$6,200,000'
l'6,440,000
8,240,000
• 13,640,000 '

....................1

44,520,000

•

-

••• $ : - 2 , 6 5 l

•

44,061,353

Deduct for-redeemed, denominations', unk nown . . . . . . . .
....:.....
Deduct for discounts for mutilations*^

...

-

227,776
73,895
- • 74,325

•

458,647,

90
217
. 307'

'. ^ •

Total actual amount outstandiiig.

458,340

United States six per cent, compound-interest notes.
Issued.

Denominations.

Redeemed.

Outstandino:.

Ten dollars..,
Fwen^ty dollars
.
Fifty dollars
3ne hundred dollars .,
B'ive hundred dollars .
3ne thousand dollars.

$23,-285,200
30,125,840
60,824,000
45,094,400
67,846,000
39,420, 000

$21,850,663
24,478,107
46,088,970
33,154,470
57,327,000
29,088,000

^$1,434,537
5,647,733.
14,735,030
11,939,930
10,519,000,
10,332,OOO

Totals . : . . . ; . . . : . : . - . : ; .
Deduct discounts on mutilations

266; 595,440

211,987,210

54,608,230
480
54,607,750

Total actual araount still outstanding ^ . ^ . . . . . . .

Certificate of iiidebtednessr—statement of amounts issued, redeemed', and outstanding
OLD ISSUE

N-umbers 1 to 153,662^ of $ 1 , 0 0 0 . . . . . . $153,662,000 00
fvfumbers 1 to 69,268, of.$5,000......:.. 346,340,000 00
(STumbers 1 to 13, various amounts
1,591,241 65
$501,593,241 65
Less 100 niunbers intermitted, of $5,000
each
:..:.............
Less 500 numbers, of $5,000 each, destroyed .
.....................

500,000 00
2,500,000 00
3,000,000.00

Total of first.series issued,.....
''••'•••

.

•

•

..:.........

NEW ISSUE.

[^umbers 1 to 15,145, of $ 1 , 0 0 0 . . . . . . . . $15,145,000 OQ
lumbers 1 to 9,603, of $5,000
48,015,000 00
Total issues of both series from commencement..



498,593,241 65

63,160,000 CO
561,753,241 65

2'38 '

REPORT. aF/•THE^^•SEGRETAEY••:,Of-.THI]-... TREASURY

Eedeemed to June30,-1867:..:;.•.': ..::•.;.,.-...'..I.... ^^ ...f...„,$5BlyJ15,241.r65
Eedeemed since, lo-June 30, 1868... ..^
. . . y . . . . . . : . : : . .'. ..^ ^;,15,000..00
Still oiitstandmg, to J une 30, 1 8 6 8 . . . . . . . . ; . 1 . . . . . . . . .
^' 23,0'00.. 00
;•;•;'•

:'•'•'•

••/'•.:(••

'"'"561,753,24165-

Of the $23,000 remaining unredeemed, $15^>0d0 has been caveated.
Interest pted,on'redemptioii.iii^^^^^
30, i86:7;.-_,.-.. .J2(),739,8o3|;22
.Interest paid in.this;iisccil y^ar,....•,.,...... .^ .^.. -.,.•,..,...,.. v - ;•. ^J. i ,.^.-7iJ|,:43'
...•

,.:•/^ .. .,.-^----x/^. ."•'.:.:"i-'":''"
'..I
;;' . .•,20,740,566^65
For principal •^redeeliled as "above stated.."..,:.'.., 561,730,241 fe
i'

'

' • — ' — ^ — ' — 1 — _ — ' . - — 1 _ _ .

Total principal and intetest paid to ^iily 1,1868.

582,470,808 30

' There were issued by the government (luring the rebellion 13 distinct
Minds of paper Money. Eleven of these kinds have ceased to be used
as curren6y. The following table shows; the amount of each outstandOUTSTAI^DING-CIReULATION.

Legal-tender notes .
Fractional currency'

, ^.

.^>,, ••

.....
.:•:...-...'..'..'.-......- •$355,945,4Sl"70
.•..;... .1 . . . . . . . . . . 1.-.
32,692,253 80 _

Total in Use as a circulating medium
388,637,735 50
Dema.nd n o t e s - . . . : : : : . : . - . . - . - . : i-.-:^.^.. . 1 . ' $141,827-50:-^'-'-^"'- ^•^-' ••-•;:--^-^One-year 5 per cent, n o t e s . . . ^ . . . . j . . . . . .
458,340 00
,
Two-year.-5 percent notes.
. ' . . . . , 1 . . '188,250 00
' .^
Two-year'five, per cent, coupon notes: .•..' "' 69,250 00 •••; '^' 'p v^--^. •••••'••-"•
Three-ye?ir 6 perxeiit. eoinpound'interest •' • i • ' • -' ''•'•' '••-^^-'-^ i^.c^-fV
notes . . . L . . . . . . . . . , . , . . . : . . . . . . . : ? . : . . . ; 54,607,750.00 ^'^-^ •-•-.^^;--^-'o^Seven and three-tenths interest notes... 37,790,900 00
. ; , .,
Gold certificates . ' . . . . . . '
. . [ . . . . . . 17,678^640 00
' : ,' •->;: :,.••.
Three: per^cent. certifi^cates..... ...i...,....-. 65,230,000 00 , ..
;:,., ^ -.j .
Certificates:-of indebtedness.....":.,.----.-.-. • ,."23,000'00
\.^^:^:H'-'.:-J
Total out of use as a circulating m e d i u n i . . . . . . . .
Total amount of all kinds outstanding,,.. .^

176,187^957 50
. 564,825^693 QO

The payments for the-army, less repayments in each year, ;6OTihe eiglit
years from 1861 to 1868, both inclusive, were in the, yeaf^ ^ i ^ ^
amounts as follows, to wit:
/
/
'
' • '^
In 1 8 6 1 ' . . . . . . . ' . . . : . . . . ' . ; . .\
-..'
• $22,981,150 44
In 1862 ..-.'.................. .•:.. ..^,.-..•- .....:.:,....-.....:^.,394,368,407)36
In 1863
-.
1
599,298,600 83
In 1864
:
-. .-••..-.:...:.;:...w--690,7Dl,:842;:97
Inl865-. •.•....-.:..:...-. L . :
,.
•
• 1,031,323,360 7 9
In 1866 .. - ....,.:........
• 284,449,701 82 •
In 1867
.;.:::
,.
•....• 95,224,415 63
In 1868 ......-...:....
' 123,246,648" 62
Total actual payments in the eight years....... 3,241,684,128 46



REPORT OF T H ^ SECRETARY OF THE TREASURY.
I ^ ^
T h e pavments for t h e a r m y i |i i860 were. $ 16,409,737 10
Maltipiied by 8 for t h e eigii;t years
8

239^

"Would h a v e made t h e p a y n i e n t s in ordinary times only. $131,277,896 80 ^
Leaves an excess on account o f t h e rcb.cllion of

3,110,406,231 66

\
\ ~
The payments on account, of the n a v y foi eight years, from 1861 to 1868, ^
b o t h inclusive, less t h e repa;|aueidts, were foi* t h e years auditor t h e a m o u n t s
as follows, lo vvit:
'• , \
I
"^
I n 1861
'. • • ...'.'
$12^,420,887 89
I n 1862 ,
..-.-.;
42,668,277 09
I n 1863
\.l
63,221,963 64
I n 1864
-Jj
85,725,994 67
I n 1865
V122;612,945 29
In. 1866
:
\
43,324,118 52 .
I n 1867
[1
31,034,011 04
I n 1868.
'-....\
25,775,502 72Total actual p a y m e n t s in tlie eight years
T h e p a y m e n t s for t h e n a v y in I'gGO . . .^. $11,514,964 96
Multiply by 8 for t h e eight yeaig
,^ /
8
W o u l d h a v e made t h e payment^^ ns ordinarily

426,783,700 86

92,119,719 68

Leaves an excess on account of t h e rebellion

334,663,981 18

The p a p n e h t s on account of military pensions in each year of t h e eight
years from 1861 to 1868, both inclusive, were for t h e years and for t h e
amounts as Ibllows, v i z : ' „ ^
In
In
In
In
In
In
In
In

1861.
1862.-.
1863
1864
1865
1866.. 1.:
1867
1868;....'

'......
.'.
.'

'
!
:

Total actual p a y m e n t s in t h e eight years
T h e p a y m e n t s iu 1861 were
Multiplied by 8 for eiglit years

$758,150
M)3,289
932,886
4,902,651
9,191,187
13,483,665
19,448,088
23,987,469

16
'73
29
'01
02
19
69
14

73,507,387 23
$758,150 16
'*
8

'

W^oiild have made t h e p a y m e n t s in ordinary times o n l y . .

6,065,201 28

Leaves t h e excess caused b y t h e r e b e l l i o n . . . . . . . . . . . . . . . 67,442,185 95




T
)

«240

•

'

•

^

\

-

'

,

•

REPORT OF tHE SECEETARY OF I THE TREASURY.

The payments on account of naval pensions in eacli year of the eight
years, from 1861 to 1868, both inclusive, weP'© in the years and for the
amounts as follows, to wit:
I
In 1861
..:............
j..........
$162,932 95
In 1862
....{
122,798 54
In 1863
.!- : - • - - • -—
185,188 36
In 1864
j.......:..
184,755 04
In 1865.I---^
7,222,424 59
In 1866
...'........•...:....
;..(..........
3,371,058 33
In 1 8 6 7 . . . . : . . . - ' .
. . . . . . ,i -. -. - . . . . .
3,328,795 46
In 1868
i...........
890^828 69
X

-

•

f

•

— .

-

—

.

Total actual payments in the eight ye^^i'^ - --•-.-,-;- I5j468,781 96
The payments were in 1 8 6 1 . . . . . . . . . . . . . . , ' $162,932 95
Multiplied by 8 for the eiglit years . . .
j
^
.
Would have made these payments in ordin^^T times only.

1,303,463 60

Leaves the excess caused by the rebellion at. f.........

14,165,318 36

Statement madefrom thefour foregoing toM^i shoiving the actual payments in
money raised'by taxation, over and abovt^' the present public debt, for. tlie '
' purposes of the anny and navy, in excess^: ofthe ordinary eocpendUures f&r
those two branches of the public service fof t^^e eight years preceding July 1,
1868.
.. --—? - ;.•;.,
^•
Paid to the army in excess of ordinary t i m e s . . . . . . . . $3,110,406,231 66
Paid to the navy in excess of ordinary t i m e s . . .
.
334,663,981 18
Paid for army pensions in excess of ordinary times . .
67,442,185 95
Paid for naval pensions in excess of ordinary times . .
14,165,318 36
Paid for loss of horses in the military service in 1865,
1866 and 1867 . . 1 . . . . . . . . . , ;
1,781,548 46;
Total payments to the army and navy in 8 years^ 3,528,459,265 61
For public debt, March 4^ 1 8 6 1 . . . . . . . . . . . . . . . . . . . . .
68,^82,686 19
Total debt before the war and for the military since..
' • J

'

.

'

••

,

3,596,941,951 80^
,

•

•

•

•

•

.

•

•

.

--

Public debt on the 1st August, 1 8 6 8 . . . . . . . . . . : . . . . . $2,633,588,756 81
Less Pacific railroad bonds . . . .
$32,210,000 00
Less cash in treasury.
110,054,276 14
^—^
142,264,276 14
Actiialdebt of the United States on the 1st of August,
1868.
Money raised by taxation for the army and navy in
eight years from June 30, 1861, to June 30, 1868...

.
2,491,324,480 67

Total amount expended on army and navy in 8 years

3,596,941,951 80

1,105,617,471 13^

Having in the foregoing pages devoted much space 'to tables of comparison of the business of the treasury of the Ilnited States, between
the fiscal year that closed June 30, 1868, and the year preceding it,
and with other fiscal years going ba;ck to June 30, 1861, when the ofiice
was in niy charge, with a view to a correct understanding of the busi


REPORT OF THK SECRETARY OF THE TREASURY.

241

ness transactions of the trc'lasui'y then and now, the suggestion presented
itself th^t it might be interesting to compare the whole business transactions of the office for the year closing with June 30,1860, only eight years
since,' and ;the last beford the rebelhon^ with the year for which this
report is made. For the ^purpose of doing this most efiectually, the
whole report of my rebel i^redecessor is herein reproduced in the words
aiid figures as follows:
TREASURY OF THE U N I T E D STATES,

'

,: '
:
•
November ZO, \mO.
SIR : In compliance with your instructions, I have the honor to submit the following summary of the business of this office (during the fiscal year ending June 30, 1860.
The amount covered into the trea^sury during the year by 3,335 warrants was :
From
From
Prom
Prom
' '

custorbs, lands; and miscellaneous sources
Interior Department
—'
War Department
'•
Navy D e p a r t m e n t . . . . . . . . . . . . . . i
Total....i

- —-.-

-v..-'

|77,i050, 867 94
251,950 98
1,539,073 82
1,701,412 97
80,543,305 71

Which includes repayments of previo/us advances and amounts transferred from one appropriation to another in adjusting the balances of settled accounts.
The payrnents during the same period on 12,924 warrants and by 13,275 drafts were:
For civil, diplomatic, public debt, and miscellaneous.
Por Interior Department
For Wiar Department....
«...
Por Navy Department
•'^

Total..--:.•.:.:..::^.V-.^.^...-

$45,796, 058 95
4,304,068 47
17,948,810 92
13,216,377 93.^-..

81,265,316 27

Which also includes payments for transfers of balances in adjusting settled" accounts.
The amount received at the several offices of the treasury for the use of the
Post:Office Department was,
$11,340,805 04
ind the amount of 6,600 post office warrants..
10,360,824 05
Balance at the credit of the said department, subject to draft at the close of the year,
M,022,293 06..
The sum of $15,895,400, has been removed from one depository to another during the year,
'or the purpose of being coined, or for making disbursements for the public service.
Nine hundred and eighty-four transfer drafts were issued to authorize the movement of
his amount, part of which was effected by actual transportation, and the remainder by the
iommon.practice of exchange, whereby much expense was avoided and a premium obtained
m a considerable portion.
.
The practice of holding moneys, drawn from the treasury at the credit of and subject to
he orders of disbursing officers,-continues to work satisfactorily, and has been extended coniderably ever since the report of last year.
The receipts in the money branch of tbis office on treasury account proper, from all sources,
luring theyear, amounted to $7,884,737 98, of which$5,026,000, was transferred to it without
sxpense by means of 2,606 checks given in exchange for coin paid in advance. Treasury drafts
amounting to $7,377,200 42 haye been satisfied, either with coin or by being entered,to the
;redit of disbursing officers. Sixty-five accounts have been kept with disbursing officers, and
,t least 16,000 of their checks paid, amounting to $7,191,000.
In addition to the .ordinary business of the office, we issued during the year 22,787 treasury
lotes, amounting to $19,345,200.
My recent connection with this office, and consequent want of personal knowledge ofthe
iperations set forth above, disqualify me from speaking of them decidedly, but I am satisfied,
ly what I have seen since my accession, that all the duties were performed before, as they
lave been since, with highly commendable despatch and accuracy.
.' .
/ :„ . . .
W. C.PRICE,
Treasurer United States.
Hon". HOWELL COBB, Secretary of the Treasury,

16 T




242

REPORT OF THE SECRETARY OF THE TREASURY.

•I
SPECIMEN FRACTIONAJL CljlRRENCY.

There has been sold at full face-value prices, of the various kinds o
fractional currency, for specimens, with fac^s and backs printed sep
arately, and httle, if any, of which wiU evet be returned for payment
$20,317 05.
. )
EXCHANaE.

There has been received into the treasury, since a separate accouh
has been kept thereof, for premiums on the ^^ale of ;biUs of exchange, a;
follows:
.}
^
Prior to July 1, 1867
L
In fiscal year closing with June 30, 1868 ..:
Total receipts for exchange

$66,410 3.
24,148 31
90,558 6\

CONSCIENCE FUND.

There has been received into the treasury in various ways, from vari
OUS unknown persons, and in various sums, from a single cent upward
since November, 1863, from which time a separate account has beeiikep
thereof, as foUows, to wit:
Prior to July 1, 1867
$47,578 4!
In fiscal year closing with June 30, 1868
49,114 l:
Total received since separate accoimt has been kept..

96,692 6'

POST OFFICE DEPARTMENT.

The receipts and expenditures for. and on account of the Post Ofiic<
Department for the fiscal year haA^e been as follows:
Gash, Dr,
Balance brought forward from last year's account
$2,003,345 2
Eeceived at Washington, Dj. 0
$269,100 02
Eeceived at Boston, Mass.
673,616 61
Eeceived at Kew York, ]^. Y.
4,202,691 01
Eeceived at Philadelphia, P a . . . .
534,054 00
Eeceived at St. Louis, Mo
327,145 07
Eeceived at San Francisco, Cal
1,110,832 26
Eeceived at Charleston, S. C.
188,291 90
Eeceived at Kew Orleans,- La
435,729 94
Eeceived at Denver, Col
,,,
5,212 12
Eeceived at Buffalo, K. Y
729 66
Eeceived at Chicago, HI
20,000 00
Eeceived at Olympia, W. T. . , . . , . , , , . , , , , , .
18 00
Eeceived at LouisAdlle, Ky
^56 22
Eeceived at Pittsburg, Pa. .
............
1,299 22:
Eeceived at Cincinnati, Ohio.
..........
15 90
Eeceived at Des Moines, Iowa
242 50
Eeceived at St. Paul, Minn
1,818 00



REPORT OF THE SECRETARY OF THE TREASURY.
eceived
eceived
eceived
eceived
eceived
eceived
eceived
eceived
eceived
eceived
eceived
eceived
eceived
eceived
3ceived

at Little Eock, Ar)k
at Ealeigh, N,C,.j
at Galveston, Texias
:
at Portland, Oregrbn
at IsTorfolk, Ya. . . / . . . . . . . . . . . . . . . .
at Dubuque, IOAV^
:..
at Savannah, Ga: V
at IS^'ashville, Tenii
at Concord, ]^. H.V
at Cleveland, Ohio!
at Eichmond, Ya. 1.
at Westchester, P a . . . . . . . . . . . . . .
at San Antonio, Texas
:
at Knoxville, Tenn.V
at First JSTat'lBank, Washington . .

)r amount of old warrants cancelled
Total

$1,083
2,657
19
775
719
58
784
440
20
194
28
45
104
190
2,168

243

84
24
99
62
71
84
79
52
00
43
67
00
00
50
95
-$7,780,744 5a
1,420 00
9,785,509 78

Warrants were issued on the various offices, and for the aggregate
lOiints, as follows:
Cash, Gr.
1 Treasurer of the TJnited States, W a s h i n g t o n . . . . .
$308,719 46
1 assistant treasurer at Boston
674,943 64
1 assistant treasurer at New York
5,572,756 40
1 assistant treasurer at Philadelphia.
637,821 15
1 assistant treasurer at St. Louis . . . . . . . . . . . . . . . . . . . . . . 450,213 93
1 assistant treasurer at San Francisco
393,143 92
1 assistant treasui'er at Charleston
:.,
236,964 53
1 assistant treasurer at i^ew Orleans
. . . . . . . . . 546,668 23
L assistant treasurer at Denver.
829 47
L designated depositary at Baltimore . . i . . . . . . . . . . : ..^ .
620 14
L designated depositary at Buffalo . . . . .
;
3,426 65
L designated depositary at Chicago
16,424 12
L designated depositary at Louis\ille
1,136 89
L designated depositary at Pittsburg
3,498 14
L designated depositary at St. Paul
1,135 14
L First ^rational Bank of Des Moines
242 50
L First IS^ational Bank of Washington
1,945 50
L Merchants' ^tsTational Eank of Little E o c k . . . .
53 41
I City National Bank of Grand. Eapids
364 60
L Ealeigh National Bank of Ealeigh
.
524 05
id for suspended warrants on New Orleans
lance in cash to new account
Total




8,851,431 87
2,261 67
931,816 34(^
9,785,509 78

244

REPORT OF' THE SECRETARY OFJ THE TREASURY.
RECAPITULATION.

Gash, Dr. ^
To cash balance from year ending June 30, 11867.
$2,003,345 t
Eeceipts from postmasters"," government of] the United
States, and others
'..\'
/
'
. . 7,780,744 ,
Warrants cancelled and money redeposited^^,.
1,420 <
Total

('

9,785,509

Gash, Gr, ^/
By 5,192 warrants paid by drafts:::
ji
Suspended warrants on New Orleans paid/
Balance to new account

$8,851,431
2,261
931,816

Total..........................;

9,785,509

MONEYS D R A W N FROM THE TREASURY.

The following is a statement of monej^s drawn from the treasury tb
were not receipts from the Post Office Department, but w^ere appropriat
for its use by Congress under the several laws as specified, and at t
times and for the amounts as follows:
Under chapter 41 of the laws of 1867, passed February 18, 1867:
July 11, 1867, Treasury warrant No. 704,.
$225, 000
October 5, 1867, Treasury warrant No. 1068
225,000
January 11, 1868, Treasury warrant No. 33
225, 000
April 1, 1868, Treasuiy warrant No, 380
225,000
900, 000
For overland mail and marine transportation to California under the same act for mail steamship service
between San^ Francisco and Japan and China, October 24, 1867, Treasury warrant No. 1156
$41, 666
Under the same act for mail steamship service between
United States and Brazil November 2, 1867, by Treasury warrant No. 1227
...
150,000
Under acts of Congress passed March 3,1847, and March
3, 1851, for compensation for mail service performed
for the two houses of Cpngress and other departments
and offices ofthe government November 6,1867, Treasury warrant No. 1237, accumulation of 3^ears
1,000,000
Under the act of July 30, 1867, for carrying the mails on
roads established by the 39th Congress, 1st session, for ,
year ending June 30, 1867—January 25,1868, Treasury warrant No. 99
486,525
IJnder the acts of Congress passed March 3, 1847, and
^' March 3,1851, fbr coinpensation for mail service performed for the two houses of Congress and other
departments and offices of the government—April 2,
1868, Treasury warrant No. 385
1,400,000
Total received from the g o v e r i m i e n t . . ; . . . . . . . .



3,978,191

REPORT OF. THlf SECRETARY OF THE TREASURY.

245

, The last named sum, r(/ceived froni the government of the United
States for various servicesl performed for it by the Post Ofiice Department, is a part of the receipts,, and also of the expenditures,, as stated in
the foregoing tables.
/
:
In addition to the amounts of receipts into the treasury as afprestated, thefe has been received by postmasters on account of letter postage, newspapers and pamp|ilets, registered letters, emoluments, stamps,
dead letters, internal rev|enue, fines- and miscellaneous,* and there
has been paid out again o^li the orders of the Post Office Department
drawn on postmasters fprj compensation topostmasters^ shiji, steam,
boat and-way letters, tran^feportation of mails, wrapping paper, office
furniture, advertising, maiil bags, ..blanks, agents and iassistants, mail
locks, keys and stamps, mail depredations and special agents, clerks for
ofiice, postage stamps and\ stamped envelopes, letter carriers, dead
letters, foreign mails, and misfcellaneous, a like amount for the aggTCgate
sums, and for and.in the quarters in the fiscal year as follows:
For the quarter ending September 30, 1 8 6 7 . . . . , . . . . . . $3,293,665 42
For the quarter ending December 31, 1 8 6 7 . . . . . . . . . . . , ° 3,344,164 92
For the quarter ending March 5 3 1 ^ 1 8 6 8 . . . : . . . . . . . • . . .
3,459,914 84
For the quarter^ending June 30, 1 8 6 8 . . . . . . . . . . . . . . . .
3,586,164 85
Total of such receipts and expenditures in fiscal year
\

13, 683,910 03

. MONEY LETTERS FROM POSTMASTERS.

1 In order to facilitate the return of worn-out and defaced fractional ciirIrency to the treasury, the Post Office Department has issued instructions
jto postmasters, requiring them to receive all such currency, and to for[ward it, in sums of three dollars or more, to the treasury/of the United
States.

• . . ' : ' • -

- .. - .

The nuinber of money packages received by mail, during the fiscal
year, averaged over one hundred ;to every executive dayj and the nuinp e r i s constantiy on the increase./ Complaints reach this pffice almost
paily.of the loss of such money letters. These alleged losses have been,
jwith but a single exception, of letters that were hot registered, and in
Ihat case the letter was traced to the post office in this city. The law,
ks it now stands, permits all communications by mail, includmg these
inoney packages, to come free of postage to the Treasurer of the United
Btates. But it does not authoriize a postmaster to register such letters,
Ixcept on the payinent of the extra Charge for its registration. Now, as
t is desirable that this defaced currency should be returned to thetreasiry, and asit is made compulsory on postmasters to so return it, and as
hey are obliged to do this at their own risk of loss, and without pay for
lhe service, it seems biit fair that they should be permitted to register
|ll money letters from themselves to the Treasurer or the treasury of
jthe United States without charge. The passage of a law authorizing
Inch free registration of their money letters is, therefore, most respect'•"'^ recommended.
/
aUy.
OFFICIAL CORRESPONDENCE.

There were received during the fiscal year, through the mails, 99,150
jSicial letters: Of this number 31,075 contained money or bonds. There
ere received by express in the cash division 3,872, and in the redemp


246

REPORT OF THE SECRETARY^ 0^^ TTIE TREASURY.

tion division 18,636 packages containing oney. There were sent by
mail 87,9,05 letters, of which copies were Mept. Of these, 6,680; were
ill manuscript, and the remainder were parlfeially printed and partially
written in 42 different kinds of blank forms! many of these contaMng
checks or money, and copies of all of themi are preserved in bound
books; 34,022 additional contained drafts payable to, order, and no other
enclosure. There were sent by express 16,|462 money-packages. The
account stated ia figures stands thus:
( \
•

Eeceived
Eeceived
Eeceived
Eeceived

by
by
by
by

•

'

•

•

•

•

•

'

(

.

•

•

-

•

-

"

I

'

'

'

Total of letters and nipney packages i^eceived
There-were transmitted as follows:
By
By
By
By

•

express containing money in cafsh d i v i s i o n . . . . . . .
3,872
express containing money in redemption division. 18, 636
mail containing money or b o n d s j . . . . . . . . . . . . . . . . . 31,075
mail containtng no nioniey... . ^ , . . . . . . . . ; : . . , . . '. 68,01.5:
121, 658

V \

maiiy i i i n i a n u s c r i p t ^ . . . ; . . . . . . . . . . . . . i , . . . . . .>.
mail, drg^fts payable to o r d e r . . . . . . . . . ! . . . . . . . . .
express, money-packages
man, printed forms,flfled,up....;..- -^ --^r -^ -Total of letters and inoney packages s e n t . . . .

6, 680
34, 022
16,462
. 81,225
138,389

Mpst o:^ the printed-form letters contained money oi* checks,
UNCLAIMED INTEREST ON aOVEJlNMENT REaiSTEREA STOCKS.

Froni year to year, for a quarter of a century, beginning in 1843, andt
coming down t a the present time, there has accuraulaled for uneM
dividends belonging to a large number of unknown persons for interest
due on registered United States stocks, which amounted in the aggregate, excludmg such as had not been due over one year, and suc^ ae
the parties in whose name it stood knew o:^ an amount aggregating
$65,551,04 in coin.' This is an amount not much in excess of thabi
received in the fiscal year just closed, to the credit of the ^^Consciened
fund.'' There seemed, to be np good reason why the government should
not be at least as just and: honest to those pf its citizens to whpm mpney
is due from it, as the repentant individuals had proved themselves whcj
had made this restitution to the government. " The Secretary will recollj
lect that on stating these facts to him, and the further fact that certaij
persons, claim agents and others, outside of the department, had some!
how obtained knowledge of these 4iies, and were procuring powers- o
attorney from the persons entitled to receive this mPney, and that thes
attorneys had cominenced collecting the same, at a charge of from 101
50 per cent, to their principals for the service, that he verbally instructe
the treasurer to give the fact.that this interest remained^ due an
unclaimed, to the public. In compliance with these, your instructiom;
the reporters for the newspapers were furnished with the statement, an
it was very generally publislied that notice would in some way be give
thf^ parties interested. This notice e%ctually and at pnce closed th^
business of the 50 per cent, speculating attorneys. X clerk was the
specially assignedtd the duty tb^
llie.plages of tl



^ REPORT OF THJE SECRETARY OF THE TREASURY.

247'

•esidence of all the parties entitled to receive any dividend on stocks
}hat had been standing tcf their credit for one year or more.
Letters have been addressed to 358-individuals, corporations and firms;
517 such have responded,-and there has already been paid to these nearly
me-half of the amount that remained so unclaimed, viz.: $32,362 08, in
>'old. There is still a lisl^ containing 809 names of persons whose resilence cannot be ascertained, to whom there is due the balance remainng unpaid of $33,188 96. '.The knowledge that this interest is due would,
10 doubt, reach most of th^ persons entitled to receive the same, if a full
ist of the names and the amounts due each respectively should be pubished. But this would re^quire an expenditure of money for which there
s np appropriation by law;.
It is, therefore, most respectfully suggested that Congress be asked to
)ass a law authorizing and directing the publication annually, on a day
;o be named in the law, in one or more of the leading newspapers of the
country, a full list of the names to whom due, and the abmouhts of all
inch dividends that have remained due and unclaimed for one year or
nore. So long as the government shall be obliged to pay interest for
he use of money, the interest on these unclaimed dividends would, no
loubt, be sufficient to cover the cost and expense of the advertising. All
tividends that shoidd remain unclaimed for one year after three conlecutive annual publications thereof, might be covered into the treasury.
Chis course would certainly indemnify the government for all the cost
)f advertising. .
OUTSTANDma LIABILITIES ACCOUNT.

Under the act entitled '^ An act to facilitate the settlement of the
bccounts of the Treasurer of the United States," passed May 2, 1866,
here has been covered mto the treasury to the proper appropriation,
tnd to the credit of the persons entitled to receive the various amounts
!0 covered in, at the times and from the sources as follows, viz:
Dreasurer's
Creasurer's
Dreasurer's
Dreasurer's

drafts
drafts
drafts
drafts

in
in
in
in

3d quarter of 1866...'
4th quarter of 1866
1st quarter of 1867
2d quarter of 1868

$87,472
68, 756
7, 017
8,857

75
16
00
03

172,102 94
940 01

disbursing officers' checks in 4th quarter of 1867
Total amount covered in since the passage of the law..

173, 042 95=

It will be observed that of the large amount so covered in nearly the
\^hole was on unclaimed amounts due on drafts payable to various perlons, that were issued by the Treasurer of the United States, and that
he amounts so covered in that were due individuals o n t h e checks of
iisbursing officers were insignificantly small, aggregating less than
^1,000.
The statement of the account is as follows, to wit:
jovered in on drafts issued by the Treasurer
$172,102 94
Dovered in on checks issued by disbursing officers.
940 01
Total amount covered iu to June 30, 1868



..

173,042 95

248
•

REPORT OF T H E SECRETARY OF "T'HE, TREASURY.
•

.

"

•

•

'

-

.

^

\

There has been paid to persons entitled thereto . . . . . . . . . .
Eemaining unclaimed in treasury June 30, 1868 . . . . .
.
Total as above, stated as covered m .
.

'

•

.

; • •

• ' -

. : , •

''....
'

•

/

•

...
•

$3,970 73
169,072 22
173,042 95
'

I t is a noticeable fact that of the large amoiint that has been covered
into the treasury, buf a comparatively small ainount has since, although
nearly two years have elapsed, been drawn out and paid to the persons
to whom it belonged.
,
I
I t is believed that if an efficient system should be inaugurated, whereby
all government disbursing officers should be fbompelled strictly to Comply with the requirements of the law, large siims would be covered into
the treasury for the benefit of the persons entitled thereto, and that in
default of being claimed by such persons, would innure to the benefit of
the whole people of the United States.
'
If a regulation were to be established coinpelling all government disV bursing officers to remit to the proper officer pf the treiasury, with their
vouchers and statements of their accounts, a detailed schedule setting
forth the number, date, amount, on what particular office drawn, and to
whom, and for which particular voucher given, of all checks issued by
such officer; and then, if all depositaries and agents of the governnient,
be they the Treasurer, assistant treasurers,, desigmated depositaries, or
national banks acting as such, should be required at stated periods to
forward all the checks of government disbursing officers that had been
paid by them, and charged to, the account of such disbursing officer, to
the proper officer ofthe Treasury Department; in order that each check
. might be put on ^ e with the voucher for which it was given, there would
then be a perfect check on all government officers, and it is believed that
large sums that are now lost would, under such regulations, be saved to
the true owners of the same, or to the people. The present law works
well so far as it goes. With the additional requirements as suggested,
and with the change recommended in my last report, so that any outstanding liability may be covered into the treasury at the end of one
year, instead of three years as npw, it will accomplish all the benefits *
that were anticipated from its passage.
MODES OF DESTRUCTION OF UNITED STATES NOTES AND NATIONAL
BANK NOTES.

As Congress failed to act upon my suggestions in regard to the destruction of national bank notes, and as I consider them of great importance
to the banks and to the government, and especially to the latter, I desire
to again ^ say what I said in my last annual report. No more specific
mode for the destruction of any United States notes that had become
mutilated, or otherwise unfitted for use, occurs in any one of the acts
authorizing the issue of such notes, than that ^'they shall be cancelled |
and destroyed."
^
!
Originally, by a treasury regulation, all government securities, whether
bonds, certificates, notes, or fractional currency, were destroyed by burning. I t was soon found that this mode of destruction was not only unsafe,
because of a liability to have the mutilated notes go out of the chimneytop, but that it was a wicked waste of much excellent material, suitable for
the manufacture of paper.
The regulation was thereupon changed, and all such government securities as are. destined for destruction are now, and have ever since been,
destroyed by maceration.




REPORT OF THE SECRETARY OF THE TREASURY.

249

The mutilated secuiities, after cancellation by punching and cutting,
are placed in a large revolving iron cylinder, which is then seciu'ely
locked with three locks, bhe keys to the respective locks being kept one
each by the three members of the committee appointed to Avithess their
destruction. Whde 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 thoroughl^y macerated and reduced to a fine pulp. The
committee then unlock the cylinder, and certify to the total destruction
of the securities. The daily product of this operation is worth between
$300 and $400 dollars in money.
By the '^ Act to provide .a national currency," which was passed while
the practice of burning United States notes was still in vogue, and copying after the treasury regidations then in force, it was provided by the
32d section of that act, in reference to the retiring of mutilated national
bank notes, that they ^^ shall be burned to ashes." The same reasons
that existed for the change, from burning to maceration as to United
States securities, apply with^equal force to the notes of the national
banks, and in an especial manner to those ofthe banks that have failed,
and for the redemption of Av.hose notes the government ha;s thereby
become liable. Such a change would do away with the necessity for IA'TO
separate committees and two ^distinct estabhshments now kept up for
the destruction of two kinds of currency.
A change in the national currency act, to make it conform, in regard
to the destruction of then* mutilated circulating notes, to the practice of
the Treasury Department, would be safer and would save much money,
and would be otherwise beneficial to both the banks and to the government.
So, too, if the national banks should be permitted to cut off, say one
quarter, longitudinally from the bottom of all their notes, including the
signatures of the president and the cashier, leaving the-corporate name
of the bank, the denomination, the numbers, and the seal intact, before
sending them to the Treasury Department for destruction, all danger
from loss on such notes while in transitu and while here would be wholly
avoided. This last suggestion, if carried into effect, would save the
banks the necessity, and the 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 Congress may give these suggestions favorable
consideration.
DUPLICATE CHECKS.

A very large proportion of the pajmients of this office, and nearly, if
not quite, aU those by disbursing officers are made through the medium
of checks on this" and the various other offices of the treasury that keep
agency accounts. This mode of' transacting the public business has
become an absolute-necessity, and it cannot now be dispensed with. It
not unfrequently hapiipens that these checks are lost m transit or otherwise. Whenever this j.s the case with checks of disbursing officers, the
persons entitled to receive pay thereon, under present arrangements,
have no remedy; and although the check may be payable to order, and
therefore not payable without the proper endorsement of the person
entitled to receive pay thereon, yet the payee or his assignee is forever
precluded from receiAdng pay on any such lost check.
This is certainly a very great hardship, and the evil should be remedied. To some extent this has been done by the third section of the act



250

REPORT OF THE SECRETARY OF THE TREASURY.

entitled ^^ An act to facilitate the payment of soldiers' bounties under the
act of 1866," passed March 19,1868. By that s|;atute it is enacted '^ that
the assistant treasurers at New York and San Francisco be and are
hereby directed to pay duplicate checks for bounties granted under said
act, upon notice and proof of the loss, of the Original check or checks,
under such regulations as the Secretary of the l?reasury may direct."
This act, it will be noticed, applies to only tT^o of the many offices on
which checks of government officers are drawn, and to but a single kind
of checks, and that the kind, too, that will soon cease to be issued at all.
With regard to the more numerous kinds, knd which will probably
always be issued, treasury officers refuse to pay on the duplicate checks
of disbursing officers, and disbursing officers' refuse to issue a second
original check for the same pa^nnent, each of these officers claiming that
it would not be safe for them to deviate in thr^t regardjfrom their respective rules. So the payee or assignee of a lo:5t check has no remedy but
to find the check. Even where such chefek is known to be totally
destroyed there is no redress. Now, in the case of lost drafts that w^ere
issued in payment of warrants there is no such difficulty. In such an
event, upon proof of the loss of any such draft, and upon the delivery
of a bond executed in double the amount of the lost draft, made in favor
of the United States by the payee or assignee, with two sureties, and
approved by the Comptroller pf the Treasury, a duplicate is at once
issued to the party entitled thereto. There seems to be no good reason
why the Comptroller of the Treasury should not in like manner be
atithorized to approve of bonds that he may deem sufficient when executed as aforesaid in cases of checks of any officer whose accounts are
finally adjusted by him, that have been or that m ^ j be lost, as he now
does in the case of lost drafts..
Nor is there any apparent good reason why the Second Comptroller
should not be authorized in like manner to approve, if by him deemed
sufficient, of such bonds to be so given, in the case of lost checks of
government disbursing officers, issued in exchange for vouchers, the
final settlement and adjustment of which pertain to his office. In view
of the great hardships to which government creditors who may be so
unfortunate as to have lost such checks are now subjected, it is most
respectfully suggested that the passage of a law, in conformity with the
views herein expressed, be recommended to Congress.
PERSONNEL. OF THE OFFICE.

The number of appointments during the year was
Eeduced by resignations
....
...
Eeduced by removals
Eeduced by transfers . .
Eeduced by decease
'.
Increase during the year
'
In the office at the commencement of the year..,
In the office at the close ofthe year, June 30,1868




. . . . 51
22
14
5
4
45
6
.. 272
278

REPORT OF THE SECRETARY OF THE TREASURY.

251

The amount disbursed for salaries to the above number of employes
during the year was as foliows, to wit:
On regular rod
$173,476 77
On temporary r p U . . . . . .
.................
156, 482 55
Total payments durmg the year was
...,....,
Less income tax retained from salaries . , . . . . . ........
.
Net amount paid for salaries . .

$329, 959 32
3, 793 11

........,.....,...

326,166 21

Beiug for each person a little less than $1,173 per annum..
REORaANIZATION OF THE OFFICE.

More time and reflection have greatly strengthened my convictions of
the correctness of the suggestions made in my reports for former years
in regard to the reorganization of the office of the Treasui'er, and of the
pay of the persons emi^loyed therein. I am now fully, persuaded that
all that has heretofore been said on these subjects has been too mildly
put, and understated. Fearing that the suggestions heretofore presented
failed, from that cause and reason, to attract the attention that theydeserved, they are reproduced and repeated with the emphasis and urged
with the earnestness that it is beUeved their justness justifies. •
Having these convictions, I feel sure of pardon for their reiteration.
It therefore again becomes my duty to present to you, and thrpugh you
to the Congress of the United States, the great difficulty in the way of
the proper conduct and management of this office, on account of the
utterly inadequate pay awarded by laAV to its officers, clerks, and other
employes. It is exceedingly difficult to procure the services of persons
of the abihty, capacity, and proved integrity of character required for
places of such great responsibility; and when procured, it is still more
difficult to retain them.
Banks and business men find it for their interest to pay rates nearly,
if not quite, double those paid by the government for like services, of
X^ersons possessing the requisite talent, experience, application, and
honesty, to fit them for the constant handling of and accounting for the
millions of dollars that must necessarily pass through the hands of the
employes of this office daily.
Poor men—and none other than poor men, will take these places—^who
have the requisite talents to perform such labors accurately and with
despatch, and who have the integrity to deal honestly with a goAcrnment that pays them barely enough for their valuable services to support
themselves and their families in the plainest manner, and by the practice
of the most rigid economy, can hardly be expected to remain in their
places, especiaUy when they are eagerly sought after by banking and
other corporations and business men, who appreciate and find it their
interest to secure the services of such persons by the payment of much
higher salaries. Few men under such circumstances, now that the
country is again at peace, feel it their duty so to sacrifice themselves and
their families upon the altar of patriotism. Several, however, from
motives of public spirit and duty, and a hope that Congress would, tn
the end, do them justice, and from personal persuasion from me, have
been induced to remain in their places.
The chiefs of division iu this office now hold much more responsible



252

REPORT OF THE SECRETARY OF THE TREASURY.

positions than were those occupied by the heads of bureaus before the
rebellion. The chief of the division of national banks holds government
securities the present cash value of which exceeds $400,000,000, being
more than ten times the amoimt formerly held by the superintendent of
the banking departnient of the Staite of New York." Yet his salary is
only $2,200, while that of the superintendent of the New York banks,- ^
holding less than'one-tenth Pf the securities, was $5,000.
The present systein of "cPmpehsation of the employes in the departments
of the government is wrong, unwise, unjust, and very demoralizing.
Although so t o a degi-ee in allthe branches ofthe public serAdce, it is particularly so with respect to the females so employed. Some of these are
in, places of great pecuniaiy responsibility, and incur great risks. This is
especially true of such as are employed in the redemption of the national
currency, Avliere a loss of notes, an error in the count, or the overlooking
of counterfeits, makes each clerk so engaged personally liable to respond
in money to the amount of any errors so made. These amounts are
deducted from the salaries of such 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 the sa^me 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 the risks and liabilities that they scA^erally incur.
Then again, where the labor and responsibility is of like character, the
difference in the manner of doing the work, and the amount done,
between two individuals, is very great. It is well known that some
clerks are able to and do perform three times, and more, the 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 the very poorest of
such clerks shall receive the compehsaition of the very best. Who wiU
say that this is right, or that it is not unjust'? A change should be made
that would 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 the sanction of law, inevitably
drag the better classes down to the level of the very poorest.
So, too, the rule that has been so long in use that it seems to have the
sanction of law, by which leaA^es of absence are granted for a'month in
each year, is claimed by ad alike as a prescrixitive right. In these cases,
as in those of leaves of absence on account of iU health, or for sickness
in family, or for other cause, the poorer clerks, whose absence is of little
account to the business of the office, more readily obtain these leaves,
Avhde those Avho do their Avhole or more than their duty are necessardy
denied the privilege, because their better serAdces cannot be spared.
To remedy these evils it is suggested that the law should be so changed
as to authorize a more perfect classification of the various employes of
the department. This could be so done as to do justice to all, without
increasing the 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 20 per cent. A
law authorizing an increase of that percentage to the pay of each
employ6, and forbidding the payment for lost time for any cause whatever, would procure much more and better serAdce than is now had.



REPORT OF THE SECRETARY OF THE TREASURY.

253

The folloAvLng plan for the reorganization of this office is most respectfully submitted:
5

Per annum.

An assistant treasurer
$4,000 ,
A cashier
3,500
An assistant cashier
3,000
A chief of diAdsion of banks
2,800
A chief of division of redemptions
2,800
A chief of division of issues
.
,
2,800
A chief of diAdsion of general accounts
2,800
A chief of diAdsion of treasurer's accounts
2,600 ^
A chief of diAdsion of loans
2,600 '
A chief of diAdsion of correspondence
2,600
Apayingteller
2,600
A receiving teUer
2,600
An assistant paying teller
2,400
An assistant receiving t e l l e r : . . . .
2,400
Two principal bookkeepers, each
2,400
Fifteen fifth class clerks, each
2,000
Fifteen fourth class clerks, each
1,800
Fifteen third class clerks, each
1,600
Fifteen second class clerks, each
1,400
FiA^e first class clerks, each.
1,200
One engineer
1,200
Nine messengers, each
1,000
Nine assistant messengers, each
800
ScA^en laborers, each
700
Fifteen female clerks, each.
1,200
Fifteen female clerks, each
1,100
Fifteen female clerks, each
1,000
Seventeen female clerks, each
900
ScA^enteen female clerks, each.!
800
Seventeen female clerks, each
700
Seven female messengers, each
600
Seven female assistant messengers, each
500'
Nine^ female laborers, each
400
Even under this arrangement it would for a time be necessary to employ additional clerks, but it is hoped that after a short time, Avith the return
of specie payments, not only all extra or additional clerks, but some of
the regular force as above recommended, might from time to time be
dispensed with.
The experiment of employing females as clerks has been, so far as this
office is concerned, a complete success. Indeed, in many kinds of office
work, like the manipulating of fractional currency, and in all kinds of
counting, and in detecting counterfeits, they excel, and, in my opinion,
are to be preferred to male clerks.
There is ^is much difference in point of ability between the female clerks
as there is between the several classes of male clerks. Some of the former
incui* great risks, being responsible for all mistakes in count, or in overlooking counterfeits. Eestitution for these errors sometimes takes, during
a month, more than one-half of the month's salary. I t not unfrequently
happens that a nuinber unite to make up the loss of the unfortunate ones,
thus detracting something from the salaries of each. All such as are
subject to these risks should be paid accordingly.
\



254

REPORT OF THE SECRETARY OF THE TREASURY.

These and other considerations have satisfied me that all should be
better paid than they now are, and that the female clerks should be
brought up nearer to the pay IcA^el of the male clerks.
The truth is that many of the fprmer now do as much w^ork, if not more^
and do it as well, if not better, for $900 .per annum, than some of the
latter are able to dp, who receive a yearly salary of just tAvice that amount.
It is true that these remarks apply more especiaUy to one kind of
work, but they aj^ply to a kind of Avork that must be done so long as
the issue of paper currency shall be continued.
The amount of fractional currency now in circulation exceeds
$33,000,000. t h i s saves to the people $2,000,000 in interest yearly.
° About $22,000,000-—being nearly two-thirds of the entire (3irculation—
is returned every year. As a like amount is issued it requires the preparing, counting an.d issuing, and the redemption, counting and destruction of $44,000,000 of this small currency annually. So long as this is
continued, the services of female clerks cannot be dispensed Avith, save
by replacing them by male clerks, whose salaries would cost the government nearly double the ampunt UOAV paid for this service. The
female clerks, wdth but few exceptions, are subject to greater risks of
loss by reason of miscounts pr by passing counterfeits, for which each
one is pecuniarily liable and responsible, than nine-tenths of the male
clerks, whose principal occupations are books and accounts, are subject to.
„
...
Eight and fair dealing, therefpre, demand that their pay should be
assimilated more nearly than it now is. to that of the other sex for like
services and responsibilities. Impressed by these and other good considerations, i have been induced to make spme changes from the plan
submitted in my last annual report for the reorganization of this office.
The principal change is one higher grade for female clerks. This additional grade of the female clerics fixes the pay of thatj the best class, just
as high as that paid,to the lowest class of the male clerics. It does seem
that no right-thinking mind can find reasonable objections to such a
plan.
While candor required that this statement should be made in behalf
of a certain class of meritorious clerks, justice demands that it should
be stated that nearly aU the.employfe of this office are underpaid.
Their salaries, .as a general rule, are fixed just aboA^e starA^ation prices.
Were it not that this office is considered as a kind of busmess school,
j&'om which young men may after a time graduate and then obtain situations elscAv^here where the pay for like serAdces is better, it would be
next to impossible to obtain or to retam the serAdces of persons competent to manage the business transactions of this office, which exceed
that bf any moneyed institution in the world. Just so soon as young
men become properly educated to the correct understanding and proper
management of the public business they receive invitations to go elseAvhere, to become bookkeepers, tellers and cashiers, at salaries largely
in advance of those paid by the government. This draft upon the most
competent men in the office is in constant progress. The policy of permitting this seems to be penny-Avise and'pound-foolish economy. Instead
of educating men to manage other men's business, the gOA^ernment
should employ only such persons as had already a good business education. It should pay such salaries as would command the best required
talent, and that would retain the services of such as it had itself educated.



REPORT OF THE SECRETARY OF THE TREASURY.

255

BASE METAL TOKENS.
The proposition that a gOA^ernment should not do anything that the
law or the moral sense of the people would denounce as dishonest in an
individual will scarce be denied by any right-thinking man. No community Avould for a day submit to having imposed upon it by individuals, inside or outside of the community, false, irredeemable and almost
valueless tokens, whercAvith to redeem and replace their promises to
pay lawful money. Yet this is precisely what the general government
has done and is still dotug.
After the general suspension of specie payments by the moneyed
institutions of the country, and by the goA^ernment of the United States as
weU, all the silver fractional parts of a dollar simultaneously disaplieared from aU the business channels of the whole country. A substitute must be had. Ordinary postage stamps were at once, for the want
of a better, used for the purpose. These were soon found to be A^ery
incouA^enient and entirely inadequate.
Congress then authorized the Secretary of the Treasury to substitute
paper bids representing the fractional parts of the doUar. The Secretary, under this authority, issued such bills of the denominations of 50
cents, 25 cents, 10 cents, 5 cents, and 3 cents. All these issues were by
law made receivable to any amount for United States stamps, and they
were all exchangeable for United States notes by the assistant treasurers and the designated depositaries,of the United States, in sums of not
less than $ 3 ; and they were further made receivable in payment of aU
dues to the United States for less than $5, except for customs, Avhich are
I)ayable in gold. Congress has passed laws by which successively first
the three cent and then the five cent notes were inhibited from beiug
issued.
These are now almost entirely withdrawn from circulation. This convenient small change, that was in various ways receiA^able for public
dues, and at the same time couA^ertible into lawful money of the tJnited
States, has been replaced, under the specious plea of a ^' speedy return to
specie payments," by an almost worthless, irredeemable, poisonous, and
stinking copper and nickel token currency. The five cent tokens are
made a legal tender for $1, and are redeemable in sums of not less than
$100. All the others, including the one cent, the two cent, and 'the three
cent tokens, and whether made of copper alone or of copper and nickel,
are entirely irredeemable, and, as an iiredeemable ciuTcncy, haA^e already
become a nuisance by their great accumulations in the hands of small
dealers.
•
Officers engaged in gOA^ernment collections, especially those connected
with the Post Office Department, suffer in consequence. Postmasters
are by law compeUed to receive these government tokens in payment
for postage stamps, and are then immediately liable to the government
for the amounts of such sales in good money. But the government
that sold these tokens at par for their face A^alue, or paid them as money
to its creditors, now turns round and refuses to receive them back in
payment from its OAvn officers, who were by law compelled to receive
them on account of the government.
Postmasters who were so obliged to receiA^e these tokens haA^^e offered
them by the bagful in payment of their post office receipts at the counter
o f t h e treasury, and have been compelled to carry them home agatu,
because the Treasurer cannot receiA^e over 60 cfents in three-cent pieces,
nor over four cents in one or two-cent pieces, iu any one payment. Was



256

REPORT OF THE SECRETARY OF THE TREASURY.

there ever an act of the government of a respectable people that, for
meanness, can compare Avith this"? An individual that would practice
such a confidence game Avoiild be branded as a two-penny thief, and
would soon be consigned to a house of correction. A government that
practices such frauds upon the people cannot hope long to retain the
respect of anybody. It has been intimated, and there are those that are
uncharitable enough to believe the story, that the OAvnership of an unprofitable nickel mine had something to do in influencing the passage of
these '' speedy-retiirn-to-specie-payment" laws.
A goA^ernment that has the meanness to openly repudiate the payment
or redemption of its one and two-cent issues A¥I11 soon be suspected of
being none too good to repudiate payment of the larger obligations of
the nation. .He that is not faithful in smaU things wdl scarcely be
trusted in large ones. Congress can prevent this danger and save the
reputation of the government only by making immediate proAdsion for
the prompt redemption of these, its smallest, obligations in lawful nipney.
. The business and money transactions of the office, although steadily
on the decrease, still continue to be of enormous proportions. The tables
show that the aggregate of the necessary entries in the year closing with
June 30, 1865, amounted to the sum of $9,117,855,012 58; in the year,
closing A^dth June 30, 1867, to only $5,930,467,941 90; and in the year
closing with June 30, 1868, to $5,522,361,160 05; being a falling off in
the latter year of $408,106,781 85 from that of the preceding year. For
the eight years beginning with July 1, 1860, and ending Avith June 30,,
1868, the aggregate of these business transactions amounted to the almost
inconceiA^able sum of $41,777,840,607 13. These figures would be read
in the countries of continental Europe, forty-one biUion seven hundred,
and scA^enty-seven miUion eight hundred and forty thousand six hundred and seven'dollars and thirteen cents. But in Great Britain and its
dependencies it AA^'ould be more correctly expressed forty-one thousand
scA^en hundred and seventy-seven million eight hundred and forty thousand six hundred and seven dollars and thirteen cents. This last stateanent is not made for you, nor for Congress, but for the persons Av^ho
almost CA^ery day inquire, what is a billion f
All this immense ampunt entered upon the books of this office, and the
sum of $21,004,748,179 54,beingA^ery'nearlyone-half of the Avhole amomit,
originated in and belongs to the office in Washington exclusiA'ely.
When it is taken into consideration that nearly 300 persons are engaged
in this office, and that two-thirds of the number are daily employed in
the handling and charge of money, it is really a subject for wonder, and
of gratulation as wed, to all, inside and outside ofthe office, that not a
single dollar has been lost to the people of the United States. This is
no doubt due to kind fortune, and a kinder overruling ProAddence; but
the honesty, fidelity, Avatchfulness, and efficiency of those associated with
me in the discharge of the aiTluous duties and fearful responsibilities of
the office should not be overlooked; neither should I, nor do I forget, the
kind assistance always extended me by the chiefs and others of other
bureaus, and especially the generous support receiA^ed at your hands.
I am, sir, very respectfuUy, yours,
F. E. SPINNEE,
Treasurer of the United States.
. Hon. H u a n MCCULLOCH,
Secretary of the Treasury.




REPORT OF THE SECRETARY OF THE TREASURY.
SCHEDULE

25T

A.

United States treasury, Neio York, receipts and payments for the fiscal year ending June
30, 1868.
RECEIPTS.

Onaccount of
On account of
On account of
On account of
Onaccount of
On account of
On account of
On account of

customs...-.
internal revenue
miscellaneous
patent fees
Post Office Department
coin certificates
transfers
temporary loan

...•

$113,242,494
4, 260, 302
458,654, 921
•...
52,574
4,877,691
77,924, 9J0
113,741, 466
50, 000, 000

-

87
90
51
85
01
00.
26
00

PAYMENTS.

On account Treasury Department
On account Post Office warrants
Amount credited to disbursing officers' account
Amount checks paid on disbursing officers' account
Amount paid^for interest on public debt, (gold)
Amouut paidlfor interest on public debt, (currency)
Amount paid on temporary loan

862,109, 583
5, 584,159
169, 255,148
165, 0 J 3,127
71, 619, 531
6, 024, 214
6, 274, 735

,- ---'
^

77
97
73
23
I8i}
94^
33

SCHEDULE B .

Statement of the receipts and disbursements of the office of the assistant treasurer of the United
States at Boston for the fiscal year ending June 30, 1863.
Receipts.
Disbursements.
Customs
$17,698,816 66
Transfers
'
34,432,082 25
'.
Temporary loan
250,000 00
$976,000 Op
Internal revenue stamps
766,105 00
,,
Patentfees
'
40,908 25
Fractional currency redeemed
1,329,130 00
Legal-tender notes redeemed
...,
838,000 00
Post Office Department
673,616 61
675,189 47
Disbursing officers..."
14,611,209 41
14,187,981 91
Fishing bounties
69139
2,71996
Treasurer's general account
52,172, 082 23
Interest account
15,286,158 53
17,765,259 80
•Miscellaneous
:....
1,035,383 28 •
Fractional currency..
1,200,000 00
F . HAVEN, J R . , Assistant Treasurer U. S.
SCHEDULE C .
U. S. TREASURY, PHILADELPHIA, P A . , .Tuly 1,

1863.

SiR:^ I herewith-submit a report of the receipts and disbursements of this office during the
fiscal year ending June 30, 1868.
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
•
$23,860,000 00'
From customs
:
8,526,129 87
From internal revenue tax
.' — , . .
37 50
From internal revenue stamps
517, 055 00
From patent.fees
:
19,180 50
From semi-annual duty
.1
53, 572 3)
"From miscellaneous
'.. 4, 012,226 58^
From United States moieties
.'
^
32, J39 45
From Post Office
534,151 00
Total

^

From similar sources previous year
Deduct.
Decrease of receipts this year
Digitized for 17
FRASER
T


37,554,395 29
:....

$68, 671,142 87
37,554,3J5 29
31,1J 6,747 58

258

REPORT OF THE SECRETARY^ OF THE TREASURY.

The disbursements from the office during the same term were as follows:
On general treasury
$38,484,244 00
On post o f f i c e . . . . : . . .

-

'

621,581 74

Total

. 39,105,8.25 74

Similar-payments previous year

'.

$71,650, 335 77

Deduct

:
Decrease of payments this year

:

39', 105,825 74
32,544,510 03

The payments made on disbursers'checks, numbering 26,418, including
those drawn by the treasurer on his transfer account, amount to.
$13,971,746 36
Similar payments previous year

'

11, 565,614 07

Increase of payments this year

2, 406,132 29

Tbe amount standing to the credit of disbursing officers on the morning of
July 1, 1867, was
Credits during fiscal year ending June 30, 1868
'

Total credits

"

-.

Deduct total disbursements

$973,382 96
13,826,06171 •
_JS

14,799,444 67

-

.13, 971,746 36

Balance to credit disbursers June 30, 1868

827, ,698 31

The amount of fractional currency redeemed during the fiscalyear ending • ,
June 30, 1868, was
I
$2,385,377 00

'

-•

The payments on account of interest on the public debt were as follows, viz :
On registered loans, (coin)
$4, 34?, 268 25
On coupon loans, (coin)...;
4, 943; 647 61
On temporary loans, (L.M)
•
161,641 02
On Pacific railroad loans, (L.M)
115, 142 97
Total
9,563,699 85
Similar payments previous year
7,770, 683 24
Increase of payments this year
1,793, 016 61
The payments of the coupons detached from the 7.30 notes, the interest on the compound
interest notes and 7.30 notes redeemed, and on one and two-year notes, are not included in
the foregoing, as they constitute a part of the disbursements from the general treasury.

,

^

SCHEDULE D .

Receipts and disbursements at the. office of the assistant treasurer at St. Louis for the fiscal
'
. year ending June 30, 1868.
o . ..
Receipts..
Disbursements....^....-

-

$47,192,950 65
-44,812,849 99

SCHEDULE E .

;'
Receipts and disbursements at the office of the assistant treasurer at Neid Orleans fer the
fiscal year ending June 30, 1868.
^
Receipts'*
. . ^ r . . . . $15,389,094 47
Disbursements....
r
---• 18, 972.193 33




* Balance on baud jn July, 1867, not given.

REPORT OF THE SECRETARY OF* T H E TREASURY.

259

SCHEDULE F .

Receipts arid disbursements at the office of the United States depositary at Baltimore for the
fiscal year ending June 30, 1868.
Receipts
:...........:
$16,366,185 26
Disbursements..
13,323,422 02

(J^

SCHEDULE G .

Receipts and disbursements at the office of tlie United States depositary at Chicago, Illinois,
for the.fiscal year ending June 30, 1868.
Receipts..
$11,493,775 65
Disbursements
t
...:'.
10,648,622 22

SCHEDULE H .

.

Receipts and disbursements at the office of the United States depositary at Pittsburg, Pennsylvania, for the fiscal year ending June 30, 1868.
Receipts..
$2,731,821 93
Disbursements
1,990, 497 20

SCHEDULE I.

Receipts and disbursements at the office of the assistant treasurer at Charleston, South
Carolina, for the fiscal year ending .June 30, 1868.
Receipts.
Disbursements

'
..

$10,875,254' 08
9,724,170 91

.'

/.
SCHEDULE K .

Receipts and disbursements at the office of the assistant treasurer at Denver, Colorado, for
-'the fiscal year ending Jime 30, 1868.
•Receipts
...:
'
$2,300 00
Disbursements
2, 235| 00

^

SCHEDULE L .

Receipts and disbursements at the Unite.d States.depositary at Cincinnati, Ohio, for the fiscal
year ending June 30, 1868.
Receipts
$23,674,405 25
Disbursements..............
20,908,414 79

SCHEDULE M .

'

Receipts and disbursements at the United States depositary at Louisville, Kentucky, for the
fiscal year ending June 30, 1868.
Receipts
-..I..
$6,882,527 83
Disbursements.
..-.
6,882,527 83




260

REPORT OF THE SECRETARY OF THE TREASURY.

••EEPOET OF THE

'EEGISTEE

OF .THE TEEASUEY.

TREASURY DEPARTIMENT, EEGISTER'S O F F I C E ,

.

Woveonber 11, 1868,
SIR : I liaA^e the honor to submit a statement of the business of the
Eegister's office for the fiscal year ending June 30, 1868.
RECEIPTS AND EXPENDITURES.

The force employed in the division of receipts and expenditures comprises tAventy-three (23) male clerks; its records consist of nine (9) legers,
for personal accounts, eight (8) appropriation legers,fiA^e(5) journals,
and a large nuniber of auxiliary books, in Avhich accounts, warrants, and
drafts are registered. In addition to this, the annual statenient of receipts and expenditui'es, in detail, is made up and condensed for printing, and the proof-sheets examined and corrected. A list of all "• receii^ts and expenditures," warrants issued diuing each quarter, is prepared
for quarterly settlement with the Treasurer; copies of records and accounts required in tlie prosecution of suits are i^repared in this diAdsion
and authenticated by the Eegister.
The custody of the files and their arrangement are also intrusted to
this diAdsion. In addition to this, there is a large aniount of miscellaneous Avork done, AAdiich cannot be detailed in this report.
With the exception of Avarrants issued for payments and repayments
in the War, NaA^y, and Interior (Pension and Indian) Departnients, the
business of this diAdsion shows an increase OA^er the preceding year, while
the force employed has been diminished.
The number of warrants issued during-the 3^ear for ciAdl, diplomatic,
miscellaneous, internal reA^enue, and public debt expenditures,
Avas
:
--22,231
In the preceding year
1
21, 955
Increase

276

The number of Avarrants issued for receipts from customs, lands,
direct tax, internal reA^enue, and misceUaneous sources was
In the preceding year
-.
Increase.

*

S, 018
8, 498
520

The number of Avarrants issued for par^nnents and repayments
in.tlie War and Interior (Pension and Indian) Departnients, was
9,104
In the preceding year
10, 428
Decrease
The nuinber of journal pages required for the entry of accounts
relating to the civil, diplomatic, internal reA^enue, miscellaneous
and public debt receipts and expenditures, Avas.
. In the preceding year...'.
.'.:.'...
Increase...



1,324

4, 111
3, 705
40^

REPORT OF THE SECRETARY OF THE TREASURY.
The number of drafts registered was
In the precedmg year
Increase

261
39, 684
37,398

-.

2,286

The number of certificates furnished for settlement of accounts
Avas
•
,
In the preceding year
Increase

.-

6,380
6,280
100

The number of accounts receiA^ed from the offices of the First and
Fifth Auditors, and Commissioner of the General Land Office,
AA^as - -•

'

;

• .•

25, 273

• In the preceding year

23,340

Increase

1, 933
LOAN BRANCH.

This branch of the Eegister's office is charged Avith the preparation of
the bonds to be issued by the goAT^ernment, all of which are signed by the
Eegister, the assistant register, or other officer speciallj^ authorized for
that purpose -, after which they are issued by the Eegister in accordance
Avith the direction of the Secretary of the Treasury.
The magnitude of the trust necessarily reposed in the officers in charge
of this Avork demands the strictest fidelity and efficiency. When it is
observed that the direct issues of goA^ernment"securities for thelast fiscal
year exceeded four hundred and sixty-two millions (462,000,000) of dollars, the importance of thorough system and absolute accuracy of detail
in the management of this business cannot be over-estimated.
To this end I haA^e from time to time adopted such additional checks
and safeguards as AA^OUICI, in my judgment, tend to prcA^ent the possibility of error or mistake, and I am of ojiinion that there is, under the
present system of management, no possible contingency for inaccuracy,
that AA^ould not be detected in ample time to prcA^ent injury or loss.
The folioAAmg exhibits the nuniber and amount of bonds issued during
the fiscal year ending June 30, 1868 :
Whole number of couponbonds issued was 788,922,amount$375,879,900;
of this amount, $373,204,600 were dixect issues, $2,335,300 Avere issued
on transfers, and $340,000 on exchange.
Whole number of registered bonds issued was 75,758, amount
$201,473,650. Of this amount $88,658,800 weie direct issues, $86,148,600
Avere issued for assignments, and $26,666,250 in exchange for coupon
bonds.
Total number of bonds (coupon and registered) issued during the 3^ear
was 864,680,•amount $577,353,550. The following, tabular statement exhibits the character, number, and amoiuits of the different issues, classified by their respectiA^e loans:
,




Statement showing the number of cases, number of bonds issued, and amount of direct issues, number of cases and number and amount of coupon and registered
bonds issued and cancelled of the following loans, during the year ending June 30, 1868.
EXCHANGES.

DIRECT ISSUES.

to

TRANSFERS.

Pis

Loan.

i

o
o

1

a

§

1
1847
1848
1858
1660
1861, act F e b r u a r y 8
1861, act J u l y 17
1862
1863.
1864 act March 3 6 per cent
1864, act March 3, 5 per cent
1864, act J u n e 30
1865, act March 3
1865, act March 3, cousoLs
1867, act Marcli 3 consols . .'
•1868 act March 3 consols
Central Pacific Railroad
Union Pacific Railroad.
W e s t e r n Pacific Raili'oad
Central Branch Union Pacific Railroad
Sioux City a n d Pacific Railroad
Total




a
o
S

o
o
B

<

•do

1'
g

"o

^ .2

fl

a
<

on
^ M

.

'
.

..

14

36

$1, 800

128

19, 390

23, 298, 600

25
351
14 481
196
3
9
7

16, 780
44, 872
699, 958
33, 402
326
1, 431
337

16, 350, 000
30, 819.150
360, 623, 900
17, 648, 950
2, 432, COO
6, 877, 000
2, 720, 000

1
2

65
202

15 217

816, 799

•

13
5
2
48
337
134
178

28
682
15
221
1,291
•1, 300
481

73
80
19
237
5,222
1,439
1,839

-$88, 000
746, 000
23,000
368, 000
2, 850, 200
1, 244, 500
942; 700

526
200
160
915
823

2,846
809
707
3, 605
3, 693

11, 429
2,588
1,781
9, 452'
7,803

6. 021, 800
2, 204, 300
1, 475, 700
6, 886, 200
6, 491,150

—

350.000
1,112; 000

462, 203, 400

3,341

15, 678

41,962

29, 341, 550

fl

1

fl
0

fl

fe

.0

a

O
fl
fl , .
0

<s -

• 45
61
75
81
175
678
1,119
322
1
869
442
510
1,480
730

153
194
336
534
406
2,732
4,661
],390
4
3,201
1,657
2.459
7, 954
3, 826

234
235
336
462
503
3,048
5,503
1, 324
4
3,811
1, 528
2,461
6,347
3, 081

§800, 950
972, 050
1, 680, 000
1,849,000
955, 000
8, 473, 900
11,350,500
5, 009, 300
800
11,] 08, 7.50
4, 158, 600
6, 330, 600
12,111,000
6, 576, 150

58
3 52
130
5
49
28

378
1, 038
906
18
179
177

455
1, 078
845
20
164
168

2, 458, 000
5,761,000
4, 448, 000
103, 000
954, UOO
1, 048, 000

7, 010

32, 203

31,607

86,148, 600

H
O
H
Ul

o

>
O

.>
Ul

REPOKT OF THE SECRETARY OF THE TREASURY.

263

REDEMPTIONS.
Number
Bonds
of cases. cancelled.

Loan.

1847.
1848

.

Total . . .

'

.

. . . .
1

.

.

Amount.

32
19

266
280

• $6, 429,- 050
678, 450

51

546

7 107 500

RECAPITULATION.
N u m b e r of cases:
Direct issues
Exchanges
Transfers
Redemptions

-..
'..

15, 217
3,34L
. 7,010
51

N u m b e r of bonds issued :
*Coupon, direct issue
Coupon, transfers
Coupon, exclianges . . . . .
Registered, direct issue..
Registered, transfers •-..,
Registered, exchanges ..

785, 759
2,823
340
31, 040
32, 203
12,515

Number of bonds cancelled
Coupon, exchanged
Registered, transfers
Redeemed

41, 962
31, 607
546

25,619

864, 680

74,115
A m o u n t of bonds issued :
Coupon, direct issue
Coupon, transfers
Coupon, exchanges
Registered, direct issue .
Registered, transfers
Registered, e x c h a n g e s . . .

$373, 204, 600
2, 335, 30'0
340, 000
, 88, 658, 800
86,148, 600
26, 666, 250

A m o u n t of bonds redeemed
Coupon
Registered

181,000
6, 926, 500

15' 7, 353, 550 .

7,107,500
* These bonds were counted, examined, and the blank strips and cancelled coupons cut off by the ladies of
the division.
Delivered to the Treasurer for destruction, defaced and cancelled bonds received from Mr. Clark, 76,191;
coupons cancelled and cut from bonds, 344,381 ;'strips cut from coupon bonds, 386J53 ; n u m b e r of letters
written, copied and mailed, or sent by.express, 28,720. vSchedules of interest have been made out, copied,
and sent to government agents of 3,338 pages and 84,742 names. To facilitate the payment of interest a t
• New York, the accounts have been vowelized and transferred to 32 new ledgers.

It Avill be obserA^ed that of the $201,473,650 registered bonds issued
during the last fiscal year, $26,666,250 Avere issued in exchange for
coupon bonds.
On the SOth of June, 1868, the market A^alue of five-tAventy coupon
bonds loan of 1862 Avas 113, Avhile registered bonds of the same loan,
bearing the same rate of interest, AA'-ere Avortli 109 J.
The comparatiA'e A^alue of these securities Agarics according to the estimate of the holders.
It AviU be obseiTcd that Avhile four-fifths of the securities issued during
the last fiscal year A^^ere coupon bonds, yet more than 13 per centum ot
the entire issue of registered stock was issued in exchange for coupon
bonds. From Avhich it AA^ould seem, that Avhile a majority of holders
prefer coupon bonds, a large numbexk have surrendered coupon for
registered bonds, notAAdthstanding the depreciation of the latter as
compared AA^ith the former in the stock markets of this country and
Europe. I am couAdnced that there is no substantial reason for this difference in the A^alue of these stocks, except that coupon bonds are convertible into registered bonds, at the option of the holder, Avhile the
couA^ersion of the latter into coupon bonds is prohibited.




^

264

REPORT OF THE SECRETARY OF THE TREASURY.

Aside from this, I am coimnced that the characteristics A\^hicli distinguish these securities do not account for the diiference in their
mar'ket value.
Coupon bonds are transferred by delivery, registered bonds by assignment; in this respect, the former are more desirable,; but as coupon bonds
are transfe'rable by deliA^ery, there is no remedy by Avliich their OAvners
may be reimbursed for their loss; AA^hile registered bonds are Avorthless
except in the hands of their OAATiers, and in this respect are more desirable than coupon.
. '
~
The remaining difference api^lies to the manner in A\diich the interest
is paid. In the one case, the interest is paid on the presentation of the
coupon; in the other, on demand at the depository AAdiich the party
himself has selected.
•^ I haA^e taken the liberty of iiiAdting your attention to'this subject,
because I believe that if these securities Avere placed on equal footing as
regards conversion, the cause for the discrepancy in their A^'alues Avould
be removed, and as it could in no CA^ent decrease the A^alue of the one, it
A^^ould necessarily, m my opinion, appreciate the other.
NOTE AND COUPON DIVISION.
The Av^ork performed in this branch of the Eegister's office consists in
assorting, arranging, counting and registering treasury notes, compound
interest notes, gold certificates, 7.30 treasury notes, and the coupons of
all United States loans.. In addition to this, all redeemed and exchanged
bonds are examined, registered and filed by this diAdsion.
I.—Treasury notes, comprising—
One-yearfiA^e(5) iier cents., act March 3, 1863.
IVo-yearfiA^e(5) per cents., act March.3, 1863.
Two-year fiA'e (5) per cents., (coupon,) act March 3, 1863.
' c

II.—Gompound interest notes, comprising—

Tliree-3^ear six (6) per cents., act March 3,1863.
Three-year six (6) per cents., act June 30, 1864.
These notes are received from the office of the First Comptroller; the
count of that office is A^erified, and they are then deliA^ered to the Treas' urer, in AAdiose office they are again counted and cut in halves. The
Treasurer returns the upper halA^es to this office, and deliA^ers the lower
to the loan branch of the Secretary's office.
The upper halves are carefully coilnted in this office, and arranged
according to their letters (A,'B, C, D,) and again counted in their respectiveletters, then arranged numerically, each note according to its number
and denombiation, after AA^hich they are registered: in the records of this
office, and then deliA'-ered to a committee composes of members representing the offices of the Secretary and Eegister, for final examination.
If upon examination it is found that the books of the Secretary's office
and Eegister's office agree in CA^ery particular, the notes are turned OA^er
to another committee for destruction.
III.—Gold certificates.
Gold certificates are receiA^ed from tlie Treasurer's office. • Like the
note^^they are cut into hah^es; the upper hah^es are counted in this
office, and the loAver in the office of the Secretary. Having been care-




REPORT OF THE SECRETARY OF THE TEEASURY.

265

fully counted, they are arranged numerically, and entered upon the records
of this office, according to their numbers and denominations. The count
of the Secretary's and the Eegister's officeis then compared, and if found
to agree, the certificates are destro^^ed.
IV.—Seven-thirty treastiry notes.
These notes are received from the office of the First Comptroller; they
are first arranged according to their series and denominations, then
according to their number, then counted and entered upon the records
of the office, according to their series, numbers, and denominations, after
which they are deposited i n t h e files-room to. aAA^ait the redemption of
those outstanding. HaAdng been mutilated in the process of cancellation,
there is no risk on account of their non-destruction; Avhile their preservation is the means of detecting counterfeit notes or duplicates should
any be presented.^
Y.—Goupons,

"

The coupons of all United States loans are receiA^ed from the office of
the First Comptroller. They are first assorted into their respectiA^e
loans, series, and denominations; then carefull^^ counted, in order to
A^erify the schedule of the Comptroller's office; they are then arranged
numerically, after Avhich they are re-counted and entered upon the records
of the office, according to their numbers,, denominations, series, and
loans, and then deposited in the files-room of this office. \
YI.—Redeemed and exchanged bonds,
Eedeemed and exchanged bonds having been cancelled, are sent from
the loan branch division of this office to the note and coupon diAdsion,
AAdiere they are arranged, counted, and registered.
Their registration is then comiiared AAdth the records of the loan branch
division of the Secretary's and Eegister's offices, and if it is Ibund to becorrect they are deliA^ered to a committee representing" the offices ofthe
Secretary, Treasurer, and Eegister for destruction. Schedules containing a complete description of each security are made out in duiilicate,
pne of AAdiich is delivered to the committee and the other retained in this
office. The record of this division contains the evidence by AAdiich error,
mistake, or fraud in the issue, redemption, or exchange of the natiohal
securities, or in the payment of their interest, ma3^ be instantly detected.'
It contains a pertinent description of each bond redeemed or exchanged,
and each coupon that has been paid; and the arrangement and classification is such that each iDarticular bond and coupon may be at once
identified by reference to the record.
,
The public interest requires not only that this record be a;ccurately
made up, but that it be made up to the latest possible period; and for
this reason the force employed should be always adequate to the current
business, so as to x^rcA^ent an accumulation,of unfinished Avork.
The record discloses the history of these transactions only up to the
period to Avhich it is completed, and its value is increased as it approxi-.'
mates the period of the transaction which it records; and if instead of
shoATOig the actual condition of these securities—^IIOAY much has been
redeemed or exchanged, IIOAA^ much interest iiaid, or the aniount of notes
outstanding—the present record only gave their condition one, tAvo, or
more years ago, its A^alue as a means of detecting error and prcA'^enting
loss AYOuld be to a great extent destroyed, .



266

REPORT OF THE SECRETARY OF TIIE TREASURY.

K mistake or fraud had been committed in 1866, and the record of the
transaction in which it occurred were not made up until 1868, it is CAddent that the opportunity for correction Avould be limited, if not completely lost.
At the date of my appointment as 'Eegister the conversions of the
seven-thirties Avere in rapid progress, and Avere continued'until after the
expiration of the fiscal year 1867. The labor incident to these couA^^ersions demanded the instant attention of a large clerical force, Avhich was
supplied by relicAdng the employes engaged in counting and registering
other securities, Avhicli resulted in a large accumulation of back work.
I found upon examination that this accumulation amounted to over
four millions (4,000,000) of coupons, besides a large number of treasury
notes, gold certificates, and compound interest iiQtes.
For the reason before stated I deemed it important that this back
work should be brought u p ; and for that purpose I requested the
appointment of an additional nuniber of female clerks^ AYhich was
granted, (A.) •
The Avhole number of clerks employed in this division on the 30th of
June, 1867, Avas 67; the average number employed during the fiscal j^ear
ending Jtijie 30,1868, Avas 87—an increase of thirty (30) per cent.
The detailed statements of the work performed during the fiscal year
1868, embraced in this rei^ort, SIIOAV an increase equal to the increase of
force, in addition to a careful recount pf thirteen (13) millions of coupons
which had been counted in 1865 and 1866.
In addition to this the entire amount of redeeined and exchanged
bonds which had been receiA^ed at this office prior to the date of my
appointment had accumulated in the loan branch diAdsion, all of which
has. since been transferred to the note and coupon diAdsion, where it has
been, examined, arranged,.counted, and registered—Avliich labor required
the services of seven (7) clerks, in addition to the number necessary for
the current work of that particular branch of business.
The following tabular statements show in detail the ainount of labor
performed by the note and coupon diAdsion for the present fiscal year:
Statement of five per cent, treasury notes—upper halves.
Countecl, assorted, arranged,
registered, and examined.

Authorizing
acts.

One-year treasury notes
Two-year treasury notes
...
Two-year treasury notes, (cou•non)
..
..-Gold certificates ...-.-

Number of
pieces.

Amount. .

March 3,1863
March 3,1863

16,219
3,117

$336,150
206,550

March 3,1863
March 3,1863

745
61,841

65. 000
79,123, 320

261

81,922

79,733, 020

261

. 98,133

145,154,560

1,081

Total
A decrease on the preceding year of

Coupons attached.

•

NOTE, (A.)—At the date of this report, Noveuiber 11,1868, the entire work for which the
additional.force was employed has been" brought up, and so much of the force as was not
required for the current business of the office has been-recommended for discharge.




267

EEPORT OF THE SECRETARY OF THE TREASURY.
Statement of six per cent. treasury notes—lohole.
Authorizing
acts.

Number of
pieces.

Received from the First Comptroller :
Whole notes, 5 and 6 per cent.. Mar. 3,186.^ &
June 30,1864
Delivered to the United States
Treasurer: .
Whole notes, 5 and 6 per cent.. Mar. 3,1863 &
June 30, 1864

Amount.

Coupons at-'
tached.

•

194,064

$6,878,63C

124,100

3,596,840

.

Statement of six'per cent, treasury notes-—upper halve ?.
Authorizing
acts.

Number of
pieces.

Counted, assorted, and arranged :
Compound-interest notes . .
Mar. 3, 1863
Compound-interiest notes
June 30, 1864
Total.'
An increase on the preceding
vear
Registered:
Compound-interest notes
Mar. 3, 1863
Compound-interest notes . . . . . . June 30, 1864
Total
An increase on the preceding
year .
Examined and compared: .
Compound-interest notes
Compound-interest notes
Total

Mar. 3, 1863
June 30, 1864

•.

An increase on the preceding
year

•

Amount.

102,185
1,731,1.06

$8,330,150
70,692,940

1,833,291

79,023,090

822,407

$34,283,950

102,185
1,507,636

$8,330,150
64,654,710

1^609,821

72,984, 860

598,937

$28,245,720

103,079
1,460,008

$8, 383,550
63,458, 000

1,563,087

71,841,550

552,203

$27,102,410

Coupons attached.

.

Statement of seven-tliirty coupon treasury notes.
Authorizing
acts.
Counted, assorted, and arranged :
Issues dated August and October, 1861, and on warrants
1st series, dated Aug. 15, 1864.
2d series, dated June 15, 1865..
3d series, dated July 15, 1865. .




Amount. .

Coupons attached.
•*

July 17, 1861
June 30, 1864
Mar. 3, 1865
Mar. 3, 1865

Total
An increase on the preceding
Year
'.

Number of
pieces.

'

135
646,043
439,637
444,193

• $15,900
146,502,300
162,587,100
85,762,050

208,841
316.279

1, 530, 008

394.867,350

536,025

616,765

$151,.485,600

ib,905

•

268

REPORT OF THE SECRETARY OF THE TREASURY.
Statement of seven- thirty coupon treasury notes—Continued.

\

Authorizing
acts.

Registered :
Issues dated August and October, 1861, and on warrants
1st series, dated Aug. 15, 1864..
2d series, dated June 15, 1865..
3d series, dated July 15, 1865 ..

Number of
pieces.

An increase on the preceding
, year

Total

^

July 17, 1861
Juue 30, 1864
Mar. 3, 1865
Mar. 3, 1865

.•

An increase on the preceding
year

^

Coupons attached..

'

•

July 17, 1861
June 30, 1864
Mar. 3,1865
Mar. 3, 1865

Total

Examined and compared :
Issues dated August and October, 1861, and on warrants .
1st series, dated Aug. 15,1864..
2d series, dated June 15, 1865..
3d series, dated July 15, 1865..

Amount.

135
734,228
402,079
400,917

$15,900
167,833, 350
152,585, 450
79,507,400

1,537,359

399,942,100

752,593

$187,713,650

135
956,615
411,3.29
413,676

$15,900
224,678,150
159,600,500
83, 704, 600

101,883
425,228
46.2,588

1,781,755

467,999,150

989 699

1,295, .368

$3.37, 797, 600

11,418
239,584
351,562

•

602, 564

Statement iif exchanged and redeemed bonds.

Registered, examined, scheduled,, and delivered to tbe
committee.

Authorizing
acts.

-» July 17, 1861

Exchanged bonds

Number of
pieces.

Amo.unt.

Conpons attached.

73,345

$58,703, 600

2,266, 045

116,299
1,998

$75, 439, 250.
1,501,500.

7,601,553
. 145,717

118,297,

. 76,940,750

7,747,276

June 30, 1864

58,147

$47, 495, 450

2,227,290

Exchanged bonds, 1st series... Feb. 25, 1862
Redeemed bonds, 1st series.... Feb. 25, 1862

23, 175
1,242

$15,660,400
315,100

764,676
37,475

24,417

15,975,500

802,151

22, 969
1,769

$14,609,300
474,150

Exchanged bonds
Redeemed bonds . . -

Mar.
Mar.

-

3,1864
3, 1864

Total
Exchanged bonds

Total

.,
Feb. 25, 1862
Feb. 25, 1862

Exchanged bonds, 2d series
Redeemed bonds, 2d series
Total

-.

.

Exchanged bonds, 3d series
Redeemed bonds, 3d series

Feb. 25, 1862
Feb. 25, 1862

Total....
Exchanged bonds, 4th series... Feb. 25, 1862
Feb. 25, 1862
Redeemed bonds, 4th series
Total

•

Total ^exchanged and redeemed
bond.s
.•


*.

• '

759,768
53, 359

24,738

15,'083, 450

813,127

18,683
898

$12,844,000
159,650

616,387
27,019

19,581

13,003,650

643, 406^

29,239
1,659

$19,244,150
492,600

967, 943
50,169

30,898

19,736,750

1,018,112

349,423

$199,443,700

1.3,290,111

REPORT OF THE SECRETARY OF THE TREASURY.

269

FRACTIONAL CURRENCY DIVISION.

In this division the redeemed fractional currency is examined, counted,
a,nd destroj^ed, together Avith United States notes, and the national bank
notes of such banks as have suspended business and have settled their
accounts with the Treasurer.
These securities consist of postal currency, fractional currency, (old and
ncAV issues,) United States demand notes, legal-tender notes, national bank
notes, and statistical matter, consisting of notes and securities that have
been mutilated in the process of manufacture, or that haA^e not been
carried into the cash account of the Treasurer, and all bonds that haA^e
been exchanged for other securities; all of which are returned to this
diAdsion to be destroj^ed by maceration. An aA^erage of 3,500 pounds of
legal-tender notes and fractional currency are destroyed by maceration
once in 10 days.
'
The folloAYing statement exhibits the ainount of labor performed m
this diAdsion:
Statement showing the number of notes and amount of fractional currency,
fold and neio issues,J postal currency, and United States notes examined,
counted, and destroyed during the year endiiig June 30,1868; also, the
number and amount of coupons examined, arranged, and counted during
the samie period.
No. of notes.
Fractional currency, old issue .
Fractional cnrrency, new issue
Postal currency
•
TJnited States notes, new issue.
United States demand notes . - .
National bank notes
Coupons

• 8,000,944
87,530,104
3, 600, 094
7, 947, 975
7,762
21,281

7,563,813

Amount.
$1,003,255
18,680,584
• . 608,555
27,508,679
64,480
129,797
98,878, 693

00
00
00
00
00
15
40

The Avliole number of notes examined, counted, and destroyed
during the year ending June 30, w a s . . . . : . . ' .
-114, 671,973
In the preceding year
'
113, 074, 782 .
Increase
To this add coupons counted, assorted, and arranged
Total increase

,

1, 597,191
7, 563, 813
9,161,004

TONNAGE DIVISION.
In this division a title record of property in ^^ ships and vessels ofthe
United States" is preseived, together with statistical information touching the merchant marine—embracing vessels in the foreign trade, coasting trade, and fisheries; steam A^essels, sailing A^essels, yachts, baj-ges,
and canal bo^ts -, also, A^essels built, lost at sea, abahdoned, or decayed.
Eor many years this branch of the office has not receiA^ed the attention AA'hich, in my judgment, its importance demanded.
The force employed does not seem to liaA^e been commensurate to the
increase of business, and the systein adopted at an early period of the



270

REPORT OF THE SECRETARY OF THE TREASURY.

government was not A'^aried to meet the changes required by the rapid
groAvth of the commercial enterprise of the country.
/This condition resulted niainty, I presume, from tAvo causes: first, the
Avork performed being sta-tistical in character, invohdng no settlement
nor test of accuracy, it Avas not remarkable that more important duties
should ahsorb the attention to AAdiich it Avas entitled -, and, second, the
natural reluctance A\dth which our A^^eteran functionaries abandon or
modify the business routine to AA^hich they haA^e been so long accustomed
—a fact, I may observe, which is not peculiar to this office.
In order to reorganize the division I applied for the serAdces of a competent officer Avho AA^as familiar with the subject and its details, and Mr.
Joseph Mmiiio, jr., AAdio had given much attention to it, and A\dio had
Adsited the dilferent ports anct districts for the purpose of instructing
ofiicers ofthe custonis in regard to their duties relatingto this business,
was assigned to me for duty, and placed in charge of the diAdsion. An
intelligent classification of the tonnage statistics has been adopted, and
• appropriate blank forms liaA^e been distributed to officers of the custonis,
A^ith instructions in regard to making correct returns.
The following information, which has not been presented in former
reports, AAdll hereafter be furnished:
1. A statement showing the shipping of the Atlantic and Gulf coasts;
of the Pacific coast; of the northern lakes, and of the Avestern riA^ers.
2. Statements of the tonnage of the country by States.
3. The separation of sailing A^essels and ocean steamers from barges,
canal-boats, and other inland A^essels.
4. Seiiarate statements of the cod and mackerel fisheries and whale
fishery by States and districts.
'
5. The number of A^essels in each classification.
6. Statement of iron vessels, steam and sail
1, Statement of yachts, steain and sail.
The foregoing embraces the entire transactions of tbis bureau for the
fiscalyear.
I t i s due to the subordinate officers and employes of the
bureau to add, in coiiclusion, that,^Avitli but fcAv and slight exceptions,
theii' duties liaA^e been performed Avith signal industry and fidelity.
Yery respectfully, your obedient seivant,
K. L. J E F F E I E S , Eegister.
Hon.

H U G H MCCULLOCH,

Secretary of the.Treasury,




271

REPORT OF THE SECRETARY OF THE TREASURY.

Statement of payments made during the year ending June 30, 1868, out of
the appropriation for }^ claims not otherwise provided for,''^ rendered in
pursuance of act of March 3, 1809.
Date of payment.
July

3,1867

Name and object.

Amount.

Commercial Advertiser Association : For advertising sale of
government warehouses on Atlantic dock, Brooklyn, N.Y
New York Times: For advertising sale of government ware- houses on Atlantic dock, Brooklyn, N. Y
•
James Gordon. Bennett, proprietor New York Herald : For advertising sale of government warehouses on Atlantic doek, Brooklyn, N.Y
Lawrence & Foulke, auctioneers. New York:
For advertising sale of government warehouses on
Atlantic dock, Brooklyn, N.Y
$58 56
For advertising sale of government stores at Atlantic dock
2 50
For printing bills for sale of government stores at
Atlantic dock
'.
11 .00
For posting bills for sale of government stores at
Atlantic dock
6 75
For commission on $70, 500 at 1 per cent..
705 ,00

$32 40
40 50
123 20

783 81
May 15,1868

G. S. Hillard, United States attorney for the district of Mass.:
For commissions on proceeds of land sold at South
Boston
$62 57
5 00
Cash paid for recording four mortgages
67 5T
Total'

*

1,047 48

N. L. J E F F R I E S , Register.
TREASURY DEPARTMENT, Register's Office, November 13, 1868.

Statement of the number of persons employed in each district of the United
. States for tlie collection of customs during the fiscal year ending June 30.^
1868, loith their occupation and compensation, per act 3d Mhrch, 1849.

District.

Passamaquoddy, Me.




Occupation;

Collector
Surveyor
Deputy collector
....do...:..Inspectors
....do
Aid to the revenue . . .
....do
,
....do......:
....do
....do...
Special inspector
,
do
Special aid to the revenue
Watchmen
....do
Weigher and measurer . .
Special inspector
Boatman

Compensa
tion.

$3,258 51
2,000 00
1,600 00
1,460 00
6,570 00
4,562 00
1,095 50
2,737 50
3,650 00
945 00
534 00
1,100 00
860 00
486 00
2,920 00
656 00
1,500 00
273 00
360 00

272

REPORT OF T H E SECRETARY OF THE

TREASURY.

Statement of the number of persons employed, &c.—Continued.

Compensation.

Occupation.

District.
o
O

^
OJ

^
Machias, Me.

Frenchman'sBay,Me

Bangor, Me .

Castine, Me
Belfast, M e . . . . .

Waldoboro', Me .

Wiscasset, Me.

Bath, Me




Collector
1
Inspector and deputy '
Inspector
....do
Inspector and deputy
Inspector
do
Boatman
Collector
..>
Special deput}^ collector and inspector.
Deputy collector and inspector . . . . . . . .
Deputy collectors and inspectors
Inspector
d o . . -•
....do
.:..do...
....do
Boatman
J ...
....do
Collector
,
Deputy collector
'
....do
Inspector
Deputy collector, weigher, and gauger
Weigher, gauger, measurer
Aids to the revenue
....do...-.......^
....do
....do
:
Night-watchman
Janitor
Clerk
No returns.
Collector of customs
Deputy collector
Dep'y col'rs,insp'rs, w'ghers,gaugers, &c
do
.do
.do
..
— do
do
do
do
do
do......
Temporary inspector
....do
Deputy col'rs, insp'rs, weighers, &.c-.do
do
do
do
.
do
do
do
do
do
. . . . do
do
do
do
....do
do
do
....'•do
-..do
Collector
Inspectors
....do
....do
Collector
Deputy col'r, inspectorr, weigher, & c . .
Deputy collector and inspector
Inspector
....do
Aid to the revenue
Inspector

:......

$.2,248 04
1,006 CO
. 792 00
2,196 00
639 50
250 00
244 00
45 50
1,646 45
1,152 00
1,098 00
900 00
793 00
914 00
65 00
.54 17
117 00
-548 00
302 00
3, 000 00
1,500 00
1,095 00
1,460 00
1,143 76
850 02
2,190 00
912 00
983 98
730 00
730 00
296 68
72 00
1,687 18
1,215 45
2,190 00
1,134 12
857 00
481 97
500 00
200 00
2,196 00
1,218.78
936 00
300 00
600 00
915 00
748 CO
752 45
3, 294 00
916 00
700 00
2,255 52
1,500 00
1,464 00
1,464 00
1,218 78
1,098 00
732 00

273

REPORT OF THE SECRETARY OF THE TREASURY.
Statement of the number of persons employed, c£'C.—Continued.

District.

Occupation.

Compensation.

s
Bath, Me.—Cont'd.

10

Portland and Falmouth, Me.

11

Saco, Me

12

Kennebunk, Me . .

13

York, Me .

14
15

Portsmouth, N . H .
Vermont, Vt

18 T




1 Inspector
1 ...do
1 ...do.
1 ....do
1 Collector
3 Deputy collectors
I Inspector and clerk
4 Clerks
2 ....do
1 ...do
2 ...do
5 Special inspectors
,
15 Inspectors
6 Temporary inspectors
2 Night inspectors
2 Temporary inspectors
do
do
1
2 Boatmen
25 Temporary inspectors
2 Weighers, gaugers, and measurers
2 Occasional gaugers and measurers
1 Surveyor
1 Deputy surveyor
1 Appraiser
1 Assistant appraiser
1 Examiner
2 Store-keepers
1 Porter
1 Collector
=
1 Deputy collector
1 Inspector
do
1
—:...
1 Special aid
—..1 Collector
1 Inspector
3 ...do
1 Collector
2 Inspectors
No report.
Collector
Deputy collector and inspector
.do.
..do
do .
.do.
do
do .
.do.
do
do .
.do.
do......do .
.do.
do
do .
.do.
do
do .
-do.
do
..do .
.do.
do
do .
.do:
do
do .
.do.
do
.^,do .
.do.
do
do .
.do.
do
do .
Inspector .
....d6....t....
....do
....do
....do
....do

$700 00
600 00
350 00
250 00
6,400 00 •
9,000 00
1,800 00
5,200 00
2,400 00
1,100 00
1,716 49
7,300 00
18,974 50
6,570 00
2,190 00
1,460 00
1,095 00
1,186 00
3,604 00
4,000 00
3,431 22
2,282 62
1,786 70
2,722 53
2,500 00
1,300 00
2,920 ^00
500 00
250 00
782 00
500 00
100 00
252 CO
272 60
600 00
468 00
262 01
200 00
2,500
2,000
1,800
1,400
1,:324
• 2,000
1.200
3,500
1,830
1,400
151
1,467
1,267
3.201
1,400
.1,200
10,065
1,300
840
768

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00

274

REPORT OF THE SECRETARY OF THE TREASURY.

Statement of the number of persons employed, &b,—Continued.

District.

a

Occupation.

Compensation. •••

^a
o <o

15

Vermont, Vt.-^Continued.

•Inspector....
...do.......
.::do:......

...do:....„.
..:do.:.....
...do.......
...do.......
...do........
...do......:.
...do
...do
.:
...do
...do.......
...do.......
...do.......
...do.......
...do.......
...do.......
...do
...do.......
...do
...do.......
...do
...do.......
..,.do
...
..:do
:.
...do.......
...do
...do.......
...do.......
...do
...do
...do
...do.......
Revenue aid.
...do........
...do..

16

N ewburypot:t,rMasB-

17

Gloucester/ Mass'»^- -




...do
...do......
...do
...do......
...do
Revenue boatman
...do
'.do
•.
...do
do
. . . do
do
Night watchmen
Portfer . . .
Collector
Surveyor (at Newburyport)
Deputy collector and inspector . .
Weigher, gauger, &c., and inspector.
Inspector
i
Surveyor(at Ipswich)
Collector
Surveyor
Deputy collector and inspector
Clerk..
Inspectors
..

$585 00
290 00
308 00
605 00
240 00
615 00
876 00
963 00
2; 196 00
702 00
414 00
732 00
:360 00
1,000 00
100 00
243 00
532 00
285 00
176 00
1,098 00
2,928 00•
241 00
582 00
382 00
197 00
' 828 00
745 00
625 00
765 00
178 00
138 00
44 00
38 00
58 00
564 00
834 00
184 00
1,830 00
1,000 00
586 00
150 00
1,464 00
209 00
622 00
540 00
383 00
1,464 00
480 00
1,984 00
557 00
1,095 00
1,095 00
1,095 00
250 00
3, 000 00
932 27
1,500 00
1,000 00
2,928 00

REPORT OF T H E SECRETARY OF THE TREASURY.

275

Statement of the number of persons employed, d^c.-—Continued.
O ri3

Occupation.

District.

'^. a

Compensation.

6 ®
125 -

17

Gloucester, Mass.Continued.

18

Salem and Beverly,
Mass.

19

Marblehead, Mass..

20

Boston and Charlestown, Mass.
Plymouth, Mass . - .
Barnstable, Mass..

21
22

23

New Bedford, Mass.

24

Fall River, Mass..

25

Edgartown, Mass.

26

Nantucket, Mass.




Inspector . . ,
,
Aids to revenue
— ..
...do
...do
Boatman
Janitor —^
---Keeper of custom-house
Collector
Deputy collector and inspector
....do..
do
.^..do
Inspector, weigher, gauger, and measurer
. . . . do
d o . . . ^ -. do
. . . . do
inspector
Surveyor
Boatman
.,..do..
Collector
Deputy collector and inspector
...
do.
do
j--<3o
. . . . d o . . . . . . d o . . . . .r..do
do
do
do
No report.
No report.
Collector
Deputy collector and inspector
....do.
.do
do
. . . . do
do
do
do
do
: . . do
....do
do
do
Aid to the revenue
Inspector
Keeper of the custom-house
Collector......'
.. .
Deputy collector and inspector
Inspector, weigher, gauger, and measurer
Inspector
Aid to revenue
Boatman
Inspector
....do
....do
....do
Inspector and weigher
Admeasurement clerk
Temporary clerk.
Collector
Dep'y collector, inspector, weigher, &,c.
Inspector, weigher, and rneasurer
do
do
do
Collector
Deputy collector and inspector
do
do...-.
Temporary inspectors
do
do
Night inspectors
....
Revenue boatman
. . . . do
No report
,

$300
1,464
52
36
355
271
225
311
915
?i66
324
307
102
114
150
100
1,454
1,098
400
300
200

00
00
00
00
00
67
00
98
00
00
00
76
00
99
CO
00
69
00
00
00
00

1,395
1,095
^800
;600

00
00
00
00

J,000 00

900
300
1,460
350
3,000
1,460
, ,460
1,400

00
00
00
00
00
00
00
00

600
125
;300
120
160
500
116
132
773
1,184
1,173
1,098
1,126
1,350
1,095
1,460
500
1,200
420
240
3,000

00
00
00
00
00
00
00
00
00
00
00
00
24
00
00
00
00
00
00
00
00

i;ooo 00

276

R E P O R T ^ O P THE SECRETARY OF THE TREASURY. ^

Statement of the number of persons employed, &c.—Continued.

District.

27

Providence, R . I

28

Bristol and Warren,
R. L

1 29 Newport, R. I .

30

Stonington, Conn.

31

New London, Conn.

32

Middletown, Conn..

33

New Haven, Conn..




Occupation.

Compensation.

Collector.
:
Surveyor at Providence
Surveyor at East Greenwich
Surveyor at Pawtuxet
Coastwise inspectors
Foreign inspectors
--. . .^
Inspector
'.
Inspector and measurer
Inspector and weigher
Inspector and 'ganger
Inspector of measurement of lumber . .
Secret inspector
Inspector and messenger
Inspector at Pawtuxet
Inspector at East Greenwich
,
Weigher
.•
Measurer
>.
Boatman
Collector
Inspector
do
^.
Temporary inspectors
.
Gauger
Boatman.. .•
Surveyor
....do
,..
Collector, &c
Surveyor at Newport
Surveyor at North Kingston
,
Surveyor at Tiverton
,
Deputy collector
Inspectors at $3 per day, Newport
Inspector at Dutch island
,
Inspector at North Kingston
..
Inspector at North Shoreham
Inspectors, occasional, $4 per day
Gauger
,
Measurer
Boatman
•Collector..
,
•.
Inspector
...do
Boatkeeper
,
Surveyor.
,
Collector
:
Clerk, deputy collector, &c
Inspector at New London
Temporary inspector
Inspector, &c., at Norwich
Inspector at Black Point
Collector
Surveyor
....do.......
....do
.'.
Inspector, deputy collector, gauger, ifec
do
do
do
do
.do
do
Collector
,
Deputy collector, inspector, and clerk..

$3,000
979
251
200
1,460
2,380
1,460
1.500
1,500
1,092
^ 308
915
1,500
1,095
300
1,500
• 1,272
600
751
1,004
188
75
• 27
216
382
252
1,,325
418
250
200

00
71
50
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
42
00
00
00
84
00
20
13
51
63
00
00

1,200 00

2,196
600
224
200
968
154
146
500
. 600
500
400
144
150
2,098
1, 800

00
00
76
00
00
32
07
00
00
00
00
00
00
09
00

600 oa
978 00
916 51
200 00
931 04
288 75
288 50
278 ,24
650 00
478 00 284 00
3,000 00
2, 000 00

R E P O R T . OF T H E SECRETARY OF TIIE TREASURY.

277

Statement of the number of persons employed, &c.—Continued.

District.

a

Occupation.

Compensation.

o ©
;25

33

New Haven, Conn.Continued.

34

Fairfield, Conn.

35

Sag Harbor, N . Y . . .

36

New York, N . Y . . . ,




14
29
40
31
33.
57
4
83
47
1
1
1
16
3
2
1
1
1
3
3
10
7
26
14

Inspector and clerk
do
do.,
Weighers and gaugers
Inspectors
....do
....do
„
...do..
....do
Night inspector
Aid to revenue
Messenger and porter
Boatmen and temporary inspectors
Collector
;
Inspector, weigher, measurer, &c
Inspector
....do
Night watch.,
'
Collector
:...
Deputy collector
Surveyor
Inspector
do
....do
Collector
;
Assistant collector
:
,Auditor
Assistant auditor
do
do
:
Deputy collectors
Cashier
Assistant cashier -.
Clerk
\
...do
...do....
...do
....do
.-..do
....do
....do
:..
...do
...do
^........
....do
...do.
...do
...do
....do
....do
...do
:....
....do
...do
Superintendent of custom-house..
Assistant superintendent custom-house
Usher
....do
Messengers
do
....do.;
...do..
....
Porters

$1,500 00
876 38
3,000 00
3,832 50
1,095 00
60 00
72 00
48 00
1,,095 00
459 00
500 00
800 00
3,330 37
1,776 63
200 00
125 00
294 00
716 38
300 00
317 25
180 00
120 0) .
27 00
6,400 00
5,000 00
7,000 00
5,000 do
2,500 00 '
27,000 00
5,000 00
3,500 00
^ 3,500 00
9, 000 00
2,700 00
35,000 00
2,200 00
58,000 00
72, 600 00
49,600 00
49,500 00
79,800 00
5,200 00
99,600 00
47,000 00
1,281 00
1,098 00
942 00
14,400 00
2,400 00
1,500 00
2,400 00
1,500 00
1,200 00
2,700 00
3,000 00
9, 000 00
5,600 00
19,500 00
10,080 00

278

REPORT OF THE SECRETARY' OF THE TREASURY.

Statement of the number of persons employed, &c,—Continued.

District.

a
36

^

P.

Occupation.

oa

>Compensatiou.

o o

New York, N. Y.-rCoutinued.

37

Albany, (port of)N.Y.

38
39
40

Champlain; N. Y —
Oswegatchie, N. Y..
Cape Vincent, N. Y.




•

4

1
2
1
1
3
. 8
2
1
2
1
4
1
3
1
19
8
230
•7
125
1
1
2
I
1
10
30
8
10
1
10
34
3
1
120
1
2
1
9
1
22
1
9
3
1
2
3
1
3
1
4
2
10
1

Messengers
..—
Janitor, (at No. 23 Pine street)
Messengers
Carpenter
Engineer
Firemen
Watchmen
Sunday watchmen
^..
Special deputy and act'g naval officer.
Deputies
Auditor
Entry clerks
Surveyor
Deputy surveyors
. . . . d o . . . . . . . ..-.(for five months).'...
Weighers
Ga;ugers
'.
Inspectors...
. . . . d o . . . - female
....do
night
d o . . . . at Troy...'
Captain" night watch
Lieutenants night watch...
Appraiser
Appraiser at large 1
Assistant appraisers
.... — ......
Appraisers' clerks
do
...do
....do....
....do:
..,
....do...
,...
....do
Warehouse superintendent
-.
Storekeepers
Assistant storekeeper
....do
do
Captain of watchmen
Watchmen.
,
Debenture clerk.
...do
......:
Measurer of marble
-—
Inspectors for measuring v e s s e l s . . . . . .
Asst. inspectors for measuring vessels.
Surveyor at Troy
Deputy collectors and inspectors
Deputy collectors and assistant clerks.
Deputy collectors and inspector
do.......
do
. . . . do - do ..,
do
do
Special inspectors
Inspectors
Deputy collector, inspector, and clerk.
No report.
No report.
Deputy collector and inspector
....do
do.
do
..
do

$2,800 00
800 00
1,000 00
1,281 00
1,200 00
2,160 00
8,000 00
260 00
2,500 00
5,000 00
2,500 00
10,000 00
4,651 44
7,500 00
1,041 67
47,500 00
16,000 00
336,720 00
7,686 00
137,250 00
1,464 00
1,600 00
2,400 00
4,000 00
3,000 00
30,000 CO
75,000 00
16, 000. 00
18,000 00
1,600 00
15,000 00
40,800 00
3,000 00
3,000 00
175,000 00
1,000 00
1,600 00
1,464 00
8,235 00
1,400 00
28,'600 00
2,000 00
13,176 00
3,294 00
250 00
2,250 00
3,400 00
il,000 00
1,800 00
800 00
3, 075 00
2,557 00
7,735 00
2,000 00
.1,200 00
7,296 00
3,650 00

REPORT OF T H E SECRETARY OF T H E TREASURY.

279

Statement of the number of persons employed, &c,—Continued.

District.

Occupation.

a
40

Cape Vincent, N. Y.
—Continued.

41

Oswego, N.Y

42
43
44
45

Genesee, N. Y
Niagara, N. Y
Buffalo Creek, N.Y.
Dunkirk,. N. Y

46

Newark, N. J .

47

Perth Amboy, N. J . .

48

Little Egg Harbor,
N.J.
Great Egg Harbor,
N.J.
Burlington, N . J
Bridgeton, N . J . . . . .
Philadelphia, Pa

49
50
51
52




:
2 Inspectors ..T.
1 ...do....
6 Secret inspectors
,
4 Temporary inspectors
1 Collector.,
2 Deputy collectors and inspectors
3 Clerks
:.
1 Deputy collector
<r2 . . . . d o .
1 Inspector...
3 Clerks
1 Clerk
5 Inspectors
2 ....do......
3 ...do.
3 Inspectprs, and measurers pf lumber.
2 . . . . do
do
do
do
Janitor
No report.
No. report.
No report.
Collector
Deputy collector..
Inspectors
Collector..
.*
Deputy collector
Inspector
....do
Collector
Deputy collector.
Surveyor.
^
Inspectors
...do
...do
...do
Boatman
Collector
inspector
Collector
'
No report.
Collector
Deputy collectors
:
Cashier
'
Assistant cashier
Assistant collector at Camden
Surveyor at Chester
•.
.
Navalofficer
Deputy naval officer
Surveyor.
Deputy surveyor
General appraiser
.'
Appraiser
'.
Deputy appraisers
Examiner
Clerks
....do
Clerk.

Compensation.

$1,824 00
730 00
4,380 00
602 00
2,500 00
3,000 00
3,300 00
1,000 00
1,875 00
1,460 00
3,000 00
730 00
5,475 00
1,458 00
821 25
3.285 00
1,093 76
791 00
547 50

1,000 00
915 00
3,660 00
620 79
1,095 00
939 00
1,460 00
.2,228 78
700 00
150 00
1,800 00
500 00
400 00
1,128 00
681 00
611 85
549 00
521 36
6,340 00
6,000 00
2,500 00
2,000 00
1,500 00
500 0.0
4,950 00
2,500 00
4,445 00
2,500 00
3,000 00
3,000 00
5, 000 00
1,800 00
.5,400 00
.4,800 00
1,500 00

280

REPORT OF THE SECRETARY OF THE TREASURY.
Stateinent of tlie member of persons employed, &c,—Continued.
CO

fl
.
O T?

<= a

a

pi

52

Compensation.

Occupation.

District.

Philadelphia, Pa.C ontinued.

17 . . . . d o . . . . .
14 . . . . d o . . . . .
i ....do
2 Admeasurement clerks
do.....i
1 ....do
.
.
2 Examiners
2 ..-.do..
1 Storekeeper . . . : . .
12 Assistant storekeepers
of drugs.
1 Examiner
Superintendent of warehouse..
i Inspectors
61 Lieutenant of night inspectors.
1 Night inspectors
26 Night watchmen
5 Inspectors
2 ....do.................
1 Weigher
1 ....do....
1 ....do..:..
i First foreman to weighers
1 Second foreman to weighers . . .
1 Gaugers
2 Beamsmen
6 Temporary beamsmen
.:
4 Bargemen
4 Messengers....
do

....do
Marker
:..do

53

Erie, Pa .

54

Port of Pittsburg, Pa,

55

Delaware, JDel... - - . -

56
57

Baltimore, Md.
Annapolis, Md.

58
59

Town Creek, Md .
Eastern Maryland.




:

.-

:...

Assistant sampler
Janitor
Laborer i
Collector
Deputy collector and inspector.
Inspector
r---Temporary inspectors
. . . dp
do...
Lumber measurer
Deputy surveyor arid clerk
Surveyor's clerk
Collector.......
Deputy collector and inspector.
d o . . . . . . -...do
. . . d o . . i . . . ....do
Inspector....
....do
Messengers
Oarsmen
No report.
Collector
Surveyor
do
...do..............
Boatmen
,. - No report.
Collector

23,800
18,200
1,200
2,190
1,460
3,000
2,800
1,500
17,520
1,000
1,300
89,060
1,200
28,470
4,562
1,095
500
2,000
1,200
4,380
912
912
2,970
6,570
4,380
3,650
7,300
8, .030
900
912
• 8,100
821
821
821
1,000
1,400
1,082
1,098
1,921
423
1,400
900
2,828
1,200
54
800
800
500
732
400

00
00
00
00
00
00
00
00
00
00
00
00
00
00
50
00^
00
00
00
00
50
50
00
00
00
00
00
00
00
50
00
25
25
25
00
00
50
00
50
00
00
00
54
00
44
00
00
00
00
00

374
269
210
150
160

95
25
25
00
00 •

1,200 00

281

REPORT OF THE SECRETARY OF THE TREASURY.
Statement of tlie number of persons employed, &c,—Continued.
fl

.

O 13
to (D

District.

11^

Occupation.

Compensation.

a
59
60

Eastern MarylandContinued.
Georgetown, D . C .

61

Alexandria, Va

62

Tappahannock, Va.

63

Richmond, Va.

64

Yorktown, V a . .

65

Petersburg, V a .

66

Norfolk and Portsmouth, Va. -

67

Cherrystone, Va.o..




Deputy collector
Clerk
Collector
Deputy collectors and inspectors
Aid tb revenue
Deputy inspector
Laborer
Collector
Deputy collector and inspector
Inspectors
Surveyor
.:.
Collector
Deputy collector and inspector
Deputy coll'r and inspector, Yeocomico
Boatman,
Collector
Deputy collector
. . . . do
Inspectors
^
Clerk
....Janitor
Watchman
Collector
:
Deputy collector . . .
Collector
Deputy collector and clerk
Inspector
....do...
...do
Collector
Deputy collector
.'
Marine clerk
Warehouse clerk
Temporary clerk
Inspectors
...do
:.....
....do
..1
....do
.do
....do...
Inspector, temporary
'
..:.do.
do
'.:
Watchman
. . .do
Temporary watchman
t..
— do
do
do
do
i . . do
do
Boatman
...do
..rdo...
...do..,.
...do
Weigher and gauger
Measurer.
Collector
r
Surveyor
Inspector
Revenue boatmen
!

$796 00
400 00
2,306 19
2,400 00
1,200 00
200 00
628 00
502 23
1,500 00
2,190 00
300 00
382 15
350 00
96 00
300 00
1,671 52
1,800 00
1,460 00
4,380 00
1,460 00
912 50
730 00
429 83
1,772 00
536 94
1,550 00
1,292 00
1,189 00
424 00
3, 000 00
1,800 00
1,500 00
1,500 00
65 00
4,380 00
1,3^8 00
1,348 00
828 00
108 00
912 50
36 00
16 00
912 50
180 00
30 00
30 00
20 00
6 00
480 00
400 00
400 00
434 34
45 16
44 53
478 58
725 41
380 00
1,610 50
1,080 00

282

REPORT OF THE SECRETARY OF THE TREASURY.
f

•

•

•

•

•

Statement of. the number of persons employed, &c,—Continued.

District.

a

Occupation.

Compensation.'

'^. a
o <»

68

Wheeling, W. V a . . .

69
70

Parkersburg, W. Va.
Albemarle, N. C

71

Pamlico, N. C .

72

Beaufort, N. C . . .

73

Wilmington, N. C

74

Georgetown, S. C.

75

Charleston, S. C . .

76

Beaufort, S. C.

77

Savannah, Ga.




1
1
1
1
1
1
2,
1
1
1
1
3
1
1
1
1
1
1
1
5
2
1
1
1
1
2
1
1
1
2
2
1
2
3
12
7
2
4
1
1
1
1
1
1
1
1
1
1
2
1
1
1
1
2
2
1
1

Stirveyor
Janitor
••---No report.
Deputy collector and inspector
Special deputy collector and inspector.
Inspector
....do....:
Collector
Deputy collectors and inspectors..
— do.,
.do
do . . . . . . .
. . . . do
do
do
Inspector
!
....do
Revenue boatmen
. . . . do
. . do . . .
Collector.
Inspector
......
Boatman
Collector

Plerk

Storekeeper, gauger, and weigher.
Inspectors
Revenue boatmen
Collector...-..,...
Special inspector
...
Inspector
..-...:
Revenue boatmen....
...
Collector
.
Deputy collector and cashier.
Auditor
Clerks
....do
....do
Appraisers
,
Porters
Inspectors
Night inspectors
Night watchmen
Boatmen
'.
Weigher and measurer
Gauger
Messenger
Porter
Naval officer
Deputy naval officer
Surveyor.... . : . . . . . . .
Deputy surveyor
Collector....
..
Inspector
Boatmen
Collector
Deputy collector
Book keeper and cashier
Liquidating clerk
Abstract clerks
Appraisers
Appraiser's clerk
Entry clerk..
-.

$1,150 34
471 66
1,464 00
1,221 00
1,221 00
492 00
. 182 00
2,167 17
2,928 00.
1,392 00
• 928 00
1,448 00
i 360 00
:900 00
;250 00
1,,494 9'3
;747 08
300 00"
2,000 00
1,200 00
1,460 00
7, .300 00
720 00
600 00
• 805 83
184 00
1,,005 00
660 00
5,754 03
2,200 00
2, 000 00
3,200 00
2,800 00
1,300 00
3,000 00
2,190 00
17,520 00
6,387 50
1,460 00
3,650 OJ
1,500 00
1,048 70
1,000 00
600 00
1,060 83
1,400 00
1,903 81
1,460 00
1,291 00
M,281 00
600 00
4,000 00
2, 000 00
1,800 00
1,600 00
3, 000 00
3, 000 00
1. 500 00
1,200 00

.283

REPORT OF THE SECRETARY OF T H E TREASURY.

Statement of the number of persons employed, &c.—Continued.

District.

Compensation.

Occupation.

a
fl

77

Savannah, Ga.—
Continued.

78
79
80

Brunswick, Ga..St. Mary's, G a . . .
Fernandina,' Fla.

,81

St. John's/ Fla.

82
83

St. Augustine, Fla.
Key West, Fla ; . . .

84

St. Mark's, F l a . . .

'85

Apalachicola, Fla.

86

Pensacola, Fla .

87

Mobile, Ala.




1
1
1
1
1
1
1
1
1
1
1
1
4
1
1
1
1
3
1
6
6
1
2
3
1
1
1
1
2
1
1
1
I
1

n

1
1
1
1
1

Inspectors
Storekeepers'..
Assistant storekeeper
Night watchmen
....
Porter and night watch
Boat hands
Appraiser's porter
,
No report.
No report.
Collector
Deputy collector.
Inspector
,
do
....do
Boatmen
...do
Inspectors
- -....
Inspector and deputy
Boatmen...
.'....
.
No report.
Collector
Deputy collector aud inspector .'
Inspector
^...
,
Clerk
Temporary inspector and night watch.
Dep. collector and inspect'r, Cedar Keys
Deputy collector and inspector, Tampa
Acting inspector.... Collector
Inspector
Temporary inspector
Weigher and gauger
Revenue boatmen
Captain revenue cutter
First lieutenant revenue cutter
Second lieutenant revenue cutter
Third lieutenant revenue cutter
Seamen
...do........
:.
. . . .;dO

. . . . do
...do..
....do.......
....do
Collector
Inspector and deputy collector.
d o . . . . . . do
do
d o . . . . . . do
.do
Revenue boatmen
Collector
Deputy collector...
Auditor and import clerk
Cashier and bookkeeper.-.
Marine entry clerk
Inspectors
Weigher, measurer, and gauger
Storekeeper
Njoht inspector
Night watchman
Day watchman

—
...
,

$11,680
900
1,095
2,737
840
4, :520
:360

00
00
00
50
00
00
00

1,126
1,200
630
1,098
732

67
00
00
00
00

1,620 00

366 00
2,139 00
1,464 00
1,440 00

1,722 89
1,464 00
1,464 00
942 00
399 00
1,460 00
1,460 00
294 00 ,
1,424 00
lj220 00
60 00
1,284 00
1,200 00
2,500 00
1,800 00
1,.500 00
1,200 00
1,620 00
480 00
2,520 00
2,160 00'
240 00
360 00
432 00
2,916 38
1,098 00
594 00
66 00
720 00
6,000 00
2,500 00
1,800 00
3, 000 00
1,500 00
16,000 00
1,500 00
1,460 00
900 00
1,080 00
1,460 00

284

REPORT OF THE SECRETARY OF T H E

TREASURY.

Statement of the number of persons employed, &c,—Continued.

• 87
88
89
90
91
92
93
94

Mobile, Ala.- -Cont.
Selma, Ala
Pearl River, Miss...
Vicksburg, Miss
Natches, Miss
New Orleans, La
Tech6, La
Galveston, Texas. ..

Bargeman
Collector (salary not reported.)
Collector
.-.
Collector ('salary not reported.)
No report.
No report.
No report.
Collector.
Deputy collector and special deputy
Deputy collector and chief clerk
Clerks
:
Deputy collector and boarding inspector.
Weigher, gauger, &c
Deputy collector and inspector
Surveyor
Inspectors....
•
do

95

96
97
98
99

Saluria, Texas.

Corpus Christi, Tex.
Brazos Santiago,
Texas.
Passo del Norte, Tex.
Memphis, T e n n . . . . .

100
101
102

Nashville, Tenn .
Paducah, Ky
Louisville, K y . . .

103
104

Cincinnati, Ohio.
Cuyahoga, Ohio.




Compensation.

Occupation.

District.

'.

Night inspectors
Messenger
Porter....
Night watchm an
Revenue boatmen
Storekeeper
Laborer
....do....
....do
Collector
Surveyor
Deputy collector and clerk...
Deputy collector
Deputy collector and storekeeper
Mounted inspector
Inspector
Inspector and clerk
Inspector
Special inspector
J
Inspector
Boatman
No report.
No report.
No report.
Surveyor
Inspectors
,
Messenger.
,
Clerk....
No report.
No report.
Clerk
Measurer
Temporary inspector
,
Porter and rewarehouseman...
No report
Collector
Deputy collector and inspector.
do
do
do..
do
do
do.
Deputy collector and clerk
do
do
-

i..

:.

..
,..

$600 00
62 50

2,500 00
2, 000 00
1,800 00
8,000 00
1,800 00
1,800 00
1,500 00
1,000 00
2,920 00
11,680 00
2,920 00
730 00
730 00
1,095 00
4,800 00
1,600 00
1,252 00
2,700 00
626 00
2,500 00
600 00
1,500 00
1,000 00
1,168 48
1,095 00
437 00
1,168 00
436 00
1,460 00
360 00
600 00

1,678 59 ^
1,800 00
600 00
550 00
1,300 00
1,300 00
1,095 00
720 00
2,891 46
1,383 33
1,464 00
1,082 50
915 00
1,200 00
915 00

BEPORT OF THE SECRETARY OF THE TREASURY.

285

Statement of the number of persons employed, &c.—Continued.
fl .
Orrt

District.

Occupation.

Corripensation.

fl

104

Cuyahoga, Ohio.Continued.

105

Sandusky, Ohio.

106

Miami, Ohio.

107

Detroit, Mich.

108

Port Huron, Mich.

•




Special night deputy collector
Weigher, gauger, and measurer
Temporary inspector
......'
Measurer and inspector
Inspector
Deputy collector
. . . , do
do
-.
Janitor
Collector
Deputy collector
do.^-.do/
...... do
do
:
'.
do — do
do
do
Clerk..
Collector
Deputy collector
Deputy collector and inspector
r
Night deputy
Inspectors
Messenger
Temporary inspector
Collector
Chief deputy collector
Clerk.
Deputy collector and cashier
Deputy collector and clerk
Deputy collector and inspector,
do
.do.
do
..do.
....do.
..do
....do.
..do
....do.
..do
....do.
..do
do.
..do
....do.
..do
...Ido.
..do
do.
..do
Denutv collector.
...do
....do.....
Inspector
....do.
....do
....do
'
....do
....do
....do;
....do
....do
....do
....do
.....'....
....do..
Inspectors
Female inspector
Porter, messenger, and watchman
Insp'rs (pd. by R. R. co.'s thro' cust. ho.)
Special deputy
Cashier and bookkeeper

$205 00
915 00
912 00
1,098 00
760 00
480 00
900 00
732 00
2,600 00
1,000 00
925 00
600 00
300 00
600 00
600 00
1,000 00
1,285 00
1,266 94
694 35
3,862 00
300 00
90 00
2,900 00
2,083 33
1,500 00
1,500 00
• 1,400 00
1,300 oa
1,200 00
1,095 00
4,015 00
1,000 00
950 00
1,825 00
300 00
600 00
120 00
90 00
176 00
55 00
200 00
1,460 00
1,095 00
4,000 00
1,898 00
2,737 50
895 00
772 00
1,606 00
1,400 00
500 05
250 00
240 00
240 00
240 00
900 00
7,000 00
1,779 13
1,500 00

286

REPORT OF THE SECRETARY OF THE TREASURY.
Statement of the number of persons employed, &c,—Continued.

Occupation.

' District.

a.

O

fl

108

Port Huron, Mich.Continued.,

109

Michilimackinac,
Mich.

no

111
112
113

Michigan, Mich...
Madi'son, Ind
New Albany, Ind .
Evansville, I n d . . .

114
115
116
117
118

Chicago, 111.
Galena, 111..
Quincy, III.,
Alton, I I I . . .
Cairo, 111

119

Milwaukee, Wis ,

120
121

Minnesota, Minn..
Dubuque, Iowa...

122

Burlington, Iowa..




(V

Bond and entry clerk . . - - - . . .
.
Vessel papers c l e r k . . . . . . . . '..
General clerk
:
Secret detective
.. ^ . . .
Deputy at Grand Trunk crossing . .
do..
do..
do
do
do
..do
Night deputy, &c.
Deputy at Great Western crossing.
Secret detectives.
....do.
do,.
do
do... . . . . . . . .
do
do... ....
.
...
Watchman
,
Female inspector
Deputy at Bay City
. . . . d o . , at Algona
d o . . at. St. Clair
. . . . do.. at East Saginaw
..
. . . . do.. at Marine City
do., at Alpena.
do.. at Lexington . . . . . . . .
do.. at Sand Beach
.i- 1 —
Deputy collector and inspector.
do.,
....do
'
. at $2 50 per day
do
....do
do
at $2 per day..
....do
do
at .$100 per ann
....do
at $400 per ann
....do
-. do
do
at $300 per ann
..do
Female inspector
Aids to the revenue at $2 50 per day...
do
do
do
do
Deputy collector and inspector .
No report.
No report.
No report.
Surveyor
Deputy surveyor.
\.
No report.
Surveyor
...:do.....
No report.
Surveyor
Inspector
Collector
Deputy collectors
do
do
...do.
do
do
do
— do......do
Inspectors
Watchman and janitor .
No report.
Surveyor. <...
Janitor
„
No report.

Compensation. •

REPORT OF T H E SECRETARY OF T H E TREASURY.

287

Statement of the number of persons employed, <j&o.—Continued.
fl

Xi

: District.

a

© P^

o

Occupation.

Compensation.

®

fl
525

123

Keokuk, Iowa

124

St Louis, Mo .

125
126

Montana and Idaho
Puget Sound, W . T .

127

Oregi3n, Or:

5
1
.128

San Francisco, Cal.,




1
2
1
1
6
I
5
6
13
1
1
7
1
1
8
5
1
1
9
2
18
2
2
1

Surveyor . . . . . v . . . . . .
.-. i . . . . . . . . .
Inspector . . . .
'....
..
Deputy surveyor..;.
:
Surveyor
. . . .•
Clerk and deputy..
;
Clerk and cashier..
Clerk
.......^
....do
...do
Porter
.'.
Warehouseman
:
Inspector .Janitor, (appointed by Secretary)
No report.
Collector....
Deputy collector..
do
,
Record clerk
Inspectors," $3 75 per day.'...
do
Waterman
Revenue boatmen
Collector.
Deputy collector and clerk
Deputy collector and inspector
. . . . do.. .•
•
do
Permanent inspector
Secret special inspector
do
do
.-...do
do
Several sp'l insp's, a few days at a time .
Temporary inspectors
do
do
Travelling and incidental exp. of insp'rs.
Collector
Auditor and deputy collector
Deputy collectors
Cashier
Adjuster of duties
Clerks
......:
...
....do
....do
...do..-.
:
....do
...do
-.
....do...
...do..
Cashier and assistant treasurer
Bookkeeper and assistant treasurer
Watchmen
Porter
Deputy collector and storekeeper
Ass't storekeepers (pd. by bonded stores)
Superintendents of laborers
Laborers
Appraisers
Assistant appraisers
Examiner of merchandise..

;$350 00
110 00
6,348
2,083
2,000
1,333
2,533
1,021
850
850
1,460
912

48
33
00
33
32
90
00
00
00
50

3,000
2,000
1,800
1,600
3,376
9,760
900
3,600
3,765
1,800
1,394
263
1,200
808
1,440
352
848
5,000
1
1,124
6, 400
4,000
7,158
3,000
3,000
13,200
2,100
10,00,0
11,280
23,400
1,750
1,700
11,200
. 3,000
2,500
8,640
5,400
1,080
3,579

00
00
00
00
25
00
00
00
02
00
02
73
00
00
00
00
00
00
54
37
00
00
30
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
15

2,400
14,440
6,000
2,500
2,250

00
00
00
00
00

288

REPORT OF THE SECRETARY OF THE TREASURY.
Statement of the number of persons employed, dc.—Continued.
fl

Occupation.

District.

a'

It

128 San Francisco, Cal.—
Continued.

1 Examiner of drugs
2 Laborers, at $3 50 per day
1 Surveyor
2 Deputy siirveyors
4 District officers
21 Inspectors
do
13
1 Captain night watch
I Lieutenant night watch
17 Night inspectors
4 Weighers and measurers
.'
1 Gauger
2 Boarding officers
i
6 Bargemen
1 Special agt. Treas. Dept., $9 per day
$6 per day
1 Ass't spec.agt.. .do
5 Inspectors, special service
1 Special agent, Arizona
1 Naval officer
1 Deputy naval officer

Compensation.

$2,000
2,191
4,000
' 7,158
7,200
32,760
13,000
1,560
1,400
20,400
. 8,000
2, 000
3,200
6,480
3,285
2,190
7,300
1,460
4,500
3,125

00
00
00
30
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00

N. L. J E F F R I E S , Register.
TREASURY DEPARTMENT, Register's Office, November 13, 1868.

Statement shoioing the amount of moneys expended at each.custom-house in
the United States previous to June 30, 1868, not heretofore reported, per
act of March 3, 184:9.
District or port.

Period reported.

Passamaquoddy, Maine
Machias, Maine
Frenchman's Bay, Maine
Bangor, Maine
Castine, Maine
Belfast, Maine
Waldoboro', Maine
Wiscasset, Maine
Bath, Maine
Portland and Falmouth,Maine.
Saco, Maine
Kennebunk, Maine.. i
York, Maine
Portsmouth, New Hampshire. .
Vermont, Vermont
Newburyport, Mass
Gloucester, Mass
1. Salem and Beverly, Mass
^,.
Marblehead, Mass. - . :
—
Boston and Charlestown, Mass.
Plymouth, Mass
'

From December 31, 1866, to June 30, 1868
From June 30, 1867, to June 30, 1868 . . . "
do:.
do
From November 4, 1866, to June 30, 1868
From June 30, 1867, to June 30, 1868
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
do.
From September 30,1865, to Juue 30,1868..
From June 30, 1867, to June 30, 1868 . . . .
do
do
From March 31, 1867, to June 30, 1868....
do
do
From June 30, 1867, to June 30, 1868 . . . .
do
do
Frora March 31, 1867, to June 30, 1868 . . .
From June 30, 1867, to June 30, 1868 . . . .
Frora October 8, 1866, to August 31, 1867.
From June 30, 1867, to June 30, 1868 . . . .




Amount.
$96,358
5,646
7,218
22,704
58,497
8,161
16,299
6,389
11,899
284,748
4,541
1,127
504
15,712
112,118
5,361
10,835
24,311
2,483
376,594
3,940

78
01
35
48
99
07
23
91
79
.56
92
79
62
49
85
23
94
91
60
55
23

REPORT OF THE SECRETART OF THE TREASURY.

289

Statement showing the amount of moneys expended, &c,—Continued.
District or port.
Barnstable, Mass
New Bedford, Mass
Fall River, Mass
Edgartown, Mass
^Nantucket, Mass
Providence, R. I
Bristol and Warren, R. I
.
Newport, R. I . . . .
Stonington, Conn
New London, Conn
Middletown, Conn
,
New Haven, Conn
Fairfield, Conn
Sag Harbor, N.Y
New York, N. Y
Albany,N.Y
Champlain, N. Y . . . .
Oswegatchie, N. Y
Cape Vincent, N. Y
Oswego, N. Y
Genesee, N. Y
,
Niagara, N. Y
,
Buffalo creek, N. Y.
Dunkirk, N. Y
Newark, N. J
Perth Amboy, N . J
Little Egg Harbor, N. J
^ Great Egg Harbor, N. J
Burlington, N. J
Bridgeton, N. J
Philadelphia, Pa
,
Erie, P a . .
Pittsburgh, Pa
Delaware, Del
Baltimore, Md
Annapolis, Md
* Vienna, M d . . .
Town Creek, Md.
^Oxford, Md
Eastern, Md
^Havre de.Grace, Md
Georgetown, D. C
Alexandria, Va
Tappahannock, Va
Richmond, Va..
Yorktown, Va
Petersburg, Va
Norfolk and Portsmouth, Va.
Cherrystone, Va
Wheeling, West Va
Parkersburg, West Va
Albemarle, N. C
*Camden, N.C
Pamlico, N. C
'
Washington, N. C
Beaufort, N. C
*Newbern, N. C
Wilmington, N. C
^Ocracoke, N. C
"Plymouth, N. C . . .
Georgetown, S. C
Charleston, S.C

19 T



Period reported.
From June 30, 1867, to June 30,1868 . . . .
do.
.^do.
do.
.do.
.do.
.do.
.do.
.do.
• do.
.do.
-do.
.do .
-do.
.do .
.do.
.do .
.do.
.do
.do.do ,
.do.
.do ,
.do.
.do
.do.
.do.
From Dec. 31, 1866, to Sept. 30, 1867 . . . .
From June 30, 1867, to/June 30. 1868 . . . .
From March 31, 1867, to June 30, 1868 . . .
do
do
:...
From March 4, 1867, to June 30, 1868 . . . .
From June 30, 1867, to June 30, 1868.....
From March 7, 1867, to June 30, 1868 . . . .
From June 30, 1867, to June 30, 1868....
,
do
do..--.
do
do
From March 31, 1867, to June 30, 1868....
From June .3.0, 1867, to June 30, 1868
...... ....do
.do
do
-...do
r......
do
do
do
do..-;
From August 31, 1866, to June 30, 1867 ..
From June 30, 1867, to June 30, 1868 . . . .
dp
do
do
do
From March 31, 1867, to December 31,1807.
From June 30, 1867, to June 30, 1868......
From March 31, 1867, to final account
From December 31, 1866, to June 30, 1868.
From March 31, 1867, to final account
From June 30, ]867y to June 30, 1868
From January 1, 1865, to March 31, 1865..
From June 30, 1867, to June 30, 1868 . . . .
do
do.-'do
do
From December 31, 1866, to June 30, 1868.
From June 30, 1867, to June 30, 1868....
From March 31,1867, to December 31, 1867.
From Dec. 31, 1866, to Dec. 31, 1867
From June.30, 1867, to June 30, 1868
do
do
From Jan. 20, 1866, to Dec. 31, 1867
From May 14, 1867, to December 31, 1867.
From Sept. 19, 1865, to March 31, 1867 . . .
From April 5, 1867, to December 31,1867.
From December 1, 1866, to March 31, 1867.
From June 30, 1867, to June 30, 1868
From September 7, 1866, to April 4, 1867..
From Dec. 31, 1866, to Dec. 31, 1867
From March 31, 1867, to final account . . . .
From May 13, 1867, to final account
From December 31, 1866, to June 30,1868.
do . do
* Abolished.

Amount.
$8,019 92
31,433 16
4,045-61
9,870 99
2,005 81
21,566 62
2,466 60
33,644 80
1,616 38
32,146 06
3,237 95
43,518 49
4,189 31
1,213 89
1,923,950 15
6,236 56
45,276 18
84,400 32
34,688 82
52,796 07
38,409 89
33,775 44
65,383 67
5,843 91
4,971 03
4,376 69
2,147 58
1,268 34
295 77
• 513 32
324,276 90
22,317 61
9,280 18
20,464 94
252,162 31
1,075 26
127 25
231 80
53 33
1,647 60
42 56
• 5,603 18
4,866 83
1,116 00
18,574 48
2,944 08
1,957 00
55,222 52
3,731 20
1,089 61
666 31
4,363 67
. 388 89
27,459 29
S6l 44

13,769
8,577
42,261
3
605
3,2'47
150,326

13
81
10
81
97
74
66

290

REPORT OF THE SECRETARY OF THE TREASURY.

•Statement shoioing the amount of moneys expended, <&G,—Continued.
Period leported.

District or port.
Beaufort, S. C
-...... .
Savannah, Ga
Brunswick, Ga
.. . . . . . . .
St. Mary's, Ga
Fernandina, Fla
St. John's, Fla
St. Augustine, Fla.
Key West, Fla
:....
St. Mark's, Fla
...."...
Appalachicola, Fla....-.
Pensacola, Fla
^.
Mobile, Ala-..
•
Selma, Ala
Pearl River, Miss
:..
Vicksburg, M i s s . . . . . . . . . . .
Natchez, Miss
New Orleans,.La
•
Teche, La
Texas, Texas
Saluria, Texas
Corpus Christi, Texas
....
Brazos de Santiago, Texas . . .
Paso del Norte, Texas..:
Memphis, Tenn
:....
Nashville, Tenn
Paducah, Ky
Louisville, Ky
.......
Cincinnati, Ohio
Cuyahoga, Ohio
.•.
Sandusky, Ohio
.
Miami,.Ohio
Detroit, Mich
Port Huron, Mich
Michilimackinack, Mich
Michigan, Mich
*Madison, Ind
New Albany, Ind
Evansville, Ind
Chicago, III
Galena, III
Quincy, III
Alton, 111
Cairo, III
1
Milwaukee, Wis
^..,
Minnesota, Minn
Dubuque, Iowa
:..
Burlington, Iowa
Keokuk, Iowa
St. Louis, Mo.. Montana and Idaho
Puget Sound, W. T
Oregon, Oregon
Sau Francisco, Cal

From June 30, 1867, to June 30, 1 8 6 8 . . . . .
From January 31, 1867, to June 30,. 1867..
No reports.
From September 1, 1866, to June 30, 1868.
From June 30, 1867, to March 31, 1868....
From June 30, 1867, to June 30, 1 8 6 8 . . . . .
From April 27, 1867, to June 30, 1867
From June 30, 1866, to December 31, 1867.
From June 30, 1867, to June 30, 1868.....
From February 28, 1867, to March 31, 1868.
From.March 31, 1867, to June 30, 1868 . . .
From June 30, 1867, to June 30, 1 8 6 8 . . . . .
No reports.
From July 11, 1866, to June 30, 1868
From June 30, 1867, to June 30, 1868 . . . .
From June 30, 1867, to March 31, 1868....
From February 28, 1867^, to March 31, 1868.
No reports.
From 'September 30, 1866, to June 30, 1868.
From Juue 30, 1867, to June 30, 1868 . . . .
From January 19,1867, to March 4, 1867..
From Dec-31, 1866, to Sept. 30, 1867 . . . .
From December 31, 1866, to June 30, 1868.
From December 31,1860, to March 3,1866.
From November 30, 1866, to June 30, 1868.
From June-30, 1864, to November 15, 1866.
From Sept. 17, 1866, to Dec. 31, 1867 . . . .
From March 3, 1867, to June 30, 1867
From Dece^mber 31,1866, to June 30, 1868.
From June 30, 1867, to June 30, 1868 . . . .
do
do..........
From March 31, 1867, to June 30, 1868...
From June 30, 1867, to June 30, 1868 . . . :
do
,
do.:
do
do..'....From June 30, 1867, to October 31, 1867..
From March 14, 1866, to March 31, 1868..
From September 30, 1866, to June 30, 1868.
From June 30, 1866, to June 30, 1868....
From June 30, 1867, to June 30, 1868
From September 30, 1866, to Jurie 30,1868.
From June 30, 1867, to June 30, 1868
do
do
From March 31, 1867, to June 30, 1868....
Frora March 31,1867, toDecember 31,1867.
From June 30, 1867, to December 31, 1867.
From April 1, 1867, to March 31, 1868 . . . .
From June 30, 1867, to June 30, 1868
From June 30, 1866, to June 30, 1868
No reports.
FronrJune 30, 1867, to September 30,1867.
From May 24, 1867, to December 31, 1867.
From June 30, 1867, to December 31,1867.

Total.

Amount.
$3,982 10
.49,574 22
631
18,304
6,979
87
47,609
'9, 423
21,021
7,108
' 60,286

79
16
35
89
87
87
89
43
66

527
1,184
403
876,653

91
40
05
31

143,211
12,271
426
8,157
26,069
11,982
3,759
728
16,545
14,978
60,092
4,206
5,712
100,196
34,680
23,913
5;273
127
796
1,007
113,200
.558
290
592
2,168
45,321
9, 325
247
521
2,120
77,695

35
38
96
16
30
25
97
99
55
81
04
63
33
74
58
75
03
01
56
31
18
71
12
30
09
73
95
93
32
86
36

10,159 41
28, .323 90
289,046 12
,715,071 67

* Abolished.

t.N. L. JEFFRIES, Register.
TREASURY DEPARTMENT,

Register's Office, Noveniber 16^, 1868.



REPORT

OF

THE

SECRETARY

OF

THE

TREASURY.

291

Statement of the public debt on the 1st day of January in each of the years
from 1791. to 1842, inclusive, and at various dates in subsequent years to
^ July 1, 1861, '
•
•'
January 1 ..1791..
1792..
1793.,.
1794.1795..
1796..
1797..
1798..
1799..
1800..
1801..
1802..
1803..
1804-.
180,5..
1806..
1807..
1808-..
1809..
1810..
1811..
1812..
1813..
I8l4..
1815..
1816..
1817..
1818..
1819..
1820..
1821..
1822..
1823:.
1824..
1825.1826.1827..
1828,.
18.29..

$75^,463,476 52
77,227,924 66
>80,,352,634.04
78,427,404 77
8o:,747,587 38
83,762,172 07
82,064,479 33
79,228,529 12
78;,408,669 77
,976,294 35
• 82
83,,038,059 80
80,<712,632 25
77:,054,686 30
86,,427,120 88
82.,312,150 50
75;,723, 270 66
69,218,398 64
65,196,317 97
57,023,192 09.
53 ,173,217 52
48,,005,587 76
45,209,737 90
55,962,827 57
81 ,487,846 24
99,833,660 15
127,334,933 74
123,491,965 16
103,466,633 83
95,529,648 28
91 ,015,566 15
89,,987,427 66
93, 546,676 98
90,,875,877 28
9o:,269,777 77
83,,788,4.32 71
%1 , 054, 059 99,
73,,987,357 20
6l\ ,475,043 87
58,,421,413 67

January 1..1830.
1831.
1832.
1833.
1834.
I 1835.
y 18.36.
1837.
1838.
1839.
1840.
1841.
1842.
1843.
July 1
1844.
1845.
"1846.
. 1847.
. 1848.
December 1.1849.
1850.
November 20."1851.
,1852.
December 30.^
18o3.
July 1.
,1854.
November 17.'1855.
November 15.1856.
18571
Julyl.
1858.
1859.
1860.
1861.
1862.
1863.
1864.
1865.
1866.
1867.
1868.

$48,565,,406
39,123!i, 191
21,322,235
7,001 ,032
. 4,760;',081
351 ,289
291 ,089
1,878;,223
. 4. 857,660
11,983;, 7.37
5,125;,077
6,737;,398
15, 028,.486
27,203,;,450
24, 748,,188
17,093;:,794
16,750,,926
38, 956,,623
48, 526;1,379
64,704 ,693
64,228 , 238,
62,560;,395
65,131 ,692
67, 340;', 628
47, 242;,206
39,969;',731
30,963;,909
29,060,,386
44,910,,777
58,754 ,699
64,769;,703
90,867 ,828
514,211 ,371
098,793 ,181
740,690 ,489
682,593;:, 026
783,425 ,879
692,199 ,215
636, 320,,964

N. L. J E F F m E S , ^ Register.
TREASURY DEPARTMENT,
Register's Office, November 16, 1868.




50
68
18
88
08
05
05
55
46
53
63
00
37
69
23
80
33
38
37
71
37
26
13
78
05
05
64
90
66
33
08
68
92
37
49
53
21
12
67

292

REPORT

OF

THE

SECRETARY

OF

THE

TREASURY.

S t a t e m e n t o f the r e v e n u e collected f r o m the b e g i n n i n g o f the g o v e r n m e n t to the 30//t o f J u n e ,
L a n d s , a n d M i s c d l a n e o u s s o u r c e s , w i t h the r e c e i p t s
From customs:
Duties, imposts,
and tonnage.

F r o m internal
revenue.

Frqm March 4, 1789, to Dec. .31, 1791 . $4, 399, 473 09
$208,924 81
1792 (for the year)
•.
'3,443,070 85
337, 705 70
4, 255,.306 56
1793
274,089 62
4, 801, 065 28
1794.....
J
5, 588,461 26
337,755 36
1795....
•.,
:
6, 567, 987 94 • 475,289 60
J796.......:
7,549,649 65
575, 491 45
1797
7,106, 061 93
644,357 95
1798
...,
779,136 44
6, 610, 449 31
1799
.-..,
9, 080, 932 73
809, 396 55
1800.
:.
10, 750, 778 93 1,048,033 43
1801....:..
12,
438,
235
74
621, 898 89
1802...
:...,
10,479, 417 61
215,177 69
1803
•.
11,098,565
33
•50, 941 29
1804
,
12, 936, 487 04
21,747 15
180i5..
•.
14, 667, 698 17
20,101 45
1806....
1807:..
15, 845, 521 61
13,051 40
16, 363, 550 58
8,210 73
'7, 296, 020 58
4,044 39
' 1809
•
8, 583, 309 31
7, 430 63
<1810.....
'.
13, 313, 222 73
2,295 95
1811
.-...
8, 958, 777 53
, 4,903 06
1812
13, 224, 623 25
4, 755 04
1813
5, 998, 772 08 1, 662, 984 22
1814
:
7, 282, 942 22 4, 678, 059 07
1815
36, 306, 874 88 ' 5,124, 708 31
1816
26, 283, 348 49 2, 678, ICO 77
1817
17,176, 385 00
, 955,279 20
1818.
20, 203, 608 76
229, 593 63
1819.....
>5, 005, 612 15
106, 260 53
1820
:.•.
13,004,447 15
69,027 63
1821
I..
17, 589, 761 94
67,665 71
1822
19,
088,
433
44
34,
242 17
1823....
17, 878, 325 71
.34, 663 37
1824
20,
098,
713
45
25,771
35
1825
23, 341, 331 77
.21,589 93
1826
,
19,712,283
29
19,
885
68
1827
•.
...•
23,205, 523 64
17, 451 54
3828
'14, 502 74
22, 681, 965 91
1829
12,160 62
21, 922, 391 39
1830
•
24,224,441 77
6, 933 51
1831
28, 465, 237 24
11,630 65
1832
29, 032, 508 91
2, 7.59 00
1833
16, 214, 957 15
4,196 09
1834
19,391,310 59
10,459 48
1835
23, 409, 940 53
370 00
1836
11,169,290 39
5,493 84
1837
16,158,800 36
2, 467 27
1838
.:
23,137, 924 81
2, 553 32
1839
13,499, 502 17
1, 682 25
1840
14,487,216 74
3,261 36
1841:....
18,187, 908 76
495 00
1842
7, 046, 843 91
1843 (half year to J u n e 30)
103 '25
26,183, 570 94
1844 (fiscal y e a r endiug J u n e 30) .
1,777 34
27, 528,112 70
3, 517 12
1844-'45
26, 712, 667 87
1845-'46
2, 897 26
23, 747, 864 66
1846-'47
375 00
31, 757, 070 66
375 00
1847-'48
375 00
28, 346, 738 82
1848-49
39, 668, 686 42
ie49-'50
49, 017, 567 92
1850-'51.....
....:
47, 339, 326 62
1851-'52
58, 931, 865 52 j
1852-'53
64,224,190 27
1853-'54
53, 025, 794 21
1854-'55
64, 022, 863 50
1855-'56
63, 875, 905 05
1856-'57...;
41, 789, 620 96
1857-'58
49,565, 824 38
1858-'59
53,187, 511 87
1859-'60
39, 582,125 64
1860-'61
49, 056, 397 62
1861-'62
69, 059, 642 40 37, 640, 787 95
1862-'63
102,316,152 99 109, 741,134 10
1863-'64...
84, 928, 260 60 209,464,215 25
1864-'65 .
179, 046, 651 58 309, 226, 813 42
'1865-'66.
1866-67
.'
I 176,417,810 88 266, 027, .537 43
1867-'68
•.
164,464,599 56 191, 087, 589 41
T R E A S U R Y D E P A R T M E N T , R E G I S T E R ' S O F F I C E , November 16,




1868.

From direct
• tax.

$734, 223 Q7
534, 343 38
206, 565 44
71,879 20
50,198 44
21,883 91
55, 763 86
34,732 56
19,159 21
7,51.7 31
12, 448 68
7.6,66 66
859 22
3, 805 52.
2, 219, 497 36
2,162, 673 41
4, 253, 635 09
1,834,'187 04
264, 333 36
83,650 78
31,586 82
^ 29,349 05
20,961 56
10,337.71
6,201 96
, 2, 330 85
6,638 76
2, 626 90
2,218 81
11,335 05
16,980 59
10, 506 01
6,791 13
394 12
-.19 80
4, 263 33
728 79
1,687 70
755 22

1,795, 331
1,485,103
475, 648
1,200, 573
i, 974, 754
4, 200, 233
1, 788,145

73
61
96
03
12
70
85

EEPOET OF THE SECEETAEY OF THE TEEASUEY.
1 8 6 7 , .Mwrfer the s e v e r a l h e a d s o f C u s t o m s , I n t e r n a l R e v e n u e ,
f r o m l o a n s a n d t r e a s u r y n o t e s , a n d the t o t a l r e c e i p t s .
Frora public
lands.

From bank
F r o m miscellastocks, dividehda, neous sources.
and bonds.

836 13
540 60
963 11
443 75
;,726 06
8, 628 02
.5,675 69'
7, .526 79
0,193 80
5, 245 73
6,163 27
7, 939 06
2, 252 33
6, 548 82
0, 237 53
0, 427 78
5, 655 14
5, 971 09
7, 959 28
7, 985 03
1, 226 06
6,564 77
4,422 78
5,871 61
2,966 46
'3, 581 54
6, 523 10
4,418 15
6, 090 56
3, 785 09
5, 845 26
8, 308 75
7,175 13
19, 356 14
0,815 48
;3,381 03
7, 682 55
i7, 600 69
7, 600 75
7,179 86
6, 236 52
1,939 47
6, 447 35
12, 683 29
5, 627 42
15, 797 52
7,818 11
•9, 939 80
7, 022 30
4, 452 48
8, 355 20
8, 642 56
18, 959 55
.9,894 25
2, 305 30
3, 239 58
;7,084 99
0, 798 39
7,049 07
7, 644 93,.
!9, 486 64
3, 715 87
i6, 687 30
8, 557
0, 658
2, 203
7, 617

71
54
77
17

13, 333 29
6,5,53 31
15, 031 03
13, 575 76
8,715 41

$19, 440 10
9, 936 65
10, 390 37
23, 799 48
,5,917 97
16, 506 14
30, 379 29
18, 692 81
45,187 56
74, 712 10
266,149 15
177, 905 86
115,518 18
112, 575 53

$8, 028 00
38, 500 00
303, 472 00
162, 000 00
1, 240, 000 00
385, 220 00
79, 920 00
71, 040 00
. 71, 040 00
• 88, 800 00
1, 327, 560,00

202, 426 00
525, 000 00
675, 000 00
1, ()00,000 00
105, 000 00
297, 500 00
350, 000 00
350, 000 00
367, 500 00
402, 500" 00
420, 000 00
455, 000 00
490, 000 00
490, 000 00
490, 000 00
000 00
' 6.59,
610, 285 00
"586, 649 50
569, 280 82
328, 674 67
1, 375,965 44
4, 542,102 22
1, 744, 513 80
672, 769 38

266, 072 09
1,021 34

19, 039 80
10,004 19
34,935 69
21,802 35
23,638 51
84, 476 84
60,068 52
"41,125 47
236, 571 00
119,399 81
150, 282 74
123, 994 61
80, 389 17
. '37,547 71
57, 027 10
54, 872 49
152, 072 52
452, 355 15
141,019 15
127,.603 60
129,982 25
94, 288 52
1,315,^621 83
65,106 34
112,561 95
73,172 64
583,563 03
101,165 66
334,-796 67
• 128, 412 32
696,279 13
2,1209, 891 32
5, 625, 479 15
2, 517, 252 42
1, 265, 088 91
911, 733 82
331,285 ,57
440, 807 97
296, 235 99
1, 075, 419 70
333, 201 78
274,139 44
284, 444 36
627,021 13
.3.38,233 70
706, 059 12
921,933 24
438,580 76
1,188,104 07
1,105, 352 74
827,731 40
1,116,190^81
1, 259, 920 88
1, 352, 029 13
2,163, 9.53 96
1, 088, 530 25
1, 023, 515 31
931,787 64
4, 344,139 82
51,505,502 26
37,125, 002 89
67,119, 369 91
42, 824, 852 50
46, 949, 033 09




Total, exclu.sive
of loans and
treasury notes.

Direct Tax, Postage,

F r o m loans and
treasury notes.

$5,791,112 56
19
5, 070, 806 46
3, 669,960 31
1,067,701 14
4, 652,923 14
904
87
4, 609,196 78
5, 431,
3, 305, 268 20
6,114,534 59
362,800 00
8, 377,529 65.
70,135 41
8, 688,780 99
495
80
308, 574 27
7, 900,
5,074, 646 53
7, 54,6,813 31
1,'602, 435 04
10, 848, 749 10
10, 125 00
12,935, 330 95
5, 597 36
14, 995, 793 95
11, 064, 097 63
- 9, 532 64
11,826, 307 38
128^814 94
13, 560, 694 20
48, 897 71
15, 559, 931 07
16, 398, 019 26
1, 822 16
17, 060,661 93
7, 773,473 12
2, 759,992 25
9, 384,214 28
8, 309 05
14, 423, 529 09.
12, 837,900 00
9, 801, 132 76
26,184, 435 00
14, 340, 409 95
23, 377,911 79
11,181, 625 16
. 15, 696,916 82
35, 264,320 78
47, 676,985 66
9, 494,436 16
33, 099,049 74
734, 542 59
21, 58.5,180 04
8, 765 62
374 37
24, 603,669 552, 291 00
17, 840,379 72
3, 040,824 13
14, 573,427 94
5,000, 324 00
20, 232,666 26
20, 540,212 79
5, 000, 000 00
19,381, 858 02
5, 000, 000 00
' 21, 840,434 21
25, 260,363 96
22, 966, 629 23
24, 763, 627 38
24, 827, 116 51
24, 844,820 82
28, .526,450 66
31,867, 426 25
33, 948, 935 55
21, 791, 087 10
35, 430, 796 08
50, 826, 153 04
24, 954, 561 74
2,992,989 15
26, 302,749 61
12, 716, 820 86
31, 482,115 33
3, 857,276 21
19, 480,160 27
.5, 589, 547 51
16, 860,
13, 6,59, 317 38
19, 965,009 25
14,808,735 64
12, 541, 409 19
8,241. 001 26
29, 320i707 78
1,877,847 95.
29, 941, 853 90
29, 684, 157 05
26, 53i, 039 22
870, 765 36
35,713, 1C9 65
293. 780 00
422, 585 91
30, 374,307 07
435,126 96
42, 234, 639 79
203, 400 00
52. 557,878 55
46, 300 00
49, 822,168 30
16, 350 00
61, 787,054 58
1, 950 00
73, 800,341 40
800 00
65. 350,574, 68
^200 00
74; 056,699 24
3, 900 00
68, 965.312 57
46, 655,365 96
23, 717, 300 00
287, 500 00
53, 486,465' 64
56, 054,599 83
"20, 786, 808 00
299
49
41,476,
41, 895, 340 65
51, 935,720 76
529, 692, 460 50
290
95
112, 687,
. 776,682, ,361 57
264, 626,771 60 1,121, 131, 842 98
605
08
333, 714,
1, 472,224, 740 85
558, 032,620 06
712, 851, 553 05
490, 634,010 27
640, 426,910-29
405, 638,083 32
625, 111,433 20
$4,418, 913

293
Public

Total receipts.
$10, 210,025 75
8, 740,766 77
5, 720,624 28
• 10,041,101 65
9,419, 802 79
'8, 740,329 65
' 8,7.58 916 40
8, 209,070 07
.32,621, 459 84
12,451, 184 14
12,945, 455 95
15,001, 391 31"
11,064, 097 63
11, 835,840 03
13, 689,509 14
15, 608, 828 78
16, 398, 019 26
17, 062,484 09
7, 773,473 12
1.2,144,.206 .53
14,431, 838 14
22, 639,032 76
40, 524,844 95
34, 559,536 95
50,961, 237 60
57,171, 421 82
33, 833,592 03
2V, 593,945 66.
24, 605,665 37
20, 881,493 68
19, 573, 7U3. 72
20,232, 427 94
20, 540, 666 26
24, 381,212 79
26, 840, 858 02
25, 260,434 21
22, 966,363 96
24, 763, 629 23
24,.827, 627 38
24, 844, 116 51
28, 526,820 82
31, 867,4.50 66
33, 948.426 25
21,791, 935 55
35,'4 30,087 10
50, 826, 796 08
27, 947,142 19
39,019, 382 60
35, 340,025 82
25, 069,662 84
20,519, 477 65
34, 773, 744 89
20, 782, 410 45
31,198, 555 73
29, 941,8.53 90
29, 684,•1.57 05
55, 401,804 58
57, 006,889 65
• 59,796,892 98
' 47,669,766 75
52,761, 278 55 ,
468 30
49, 868,404 58
61,80.3, 291 40
73, 802,374 08
65, 351,899 24
74, 0.56,212 57
68, 969,
665 96
70, 372,
965 64 •
81,773,
407 83
76, 841,
640 13
83, 371,
181 26
581, 626, 652 .52
889, 379, 614 58
1, 385, 758,345 93
1, 8O5; 939,173 11
1, 27U, 884,920 16
1,131,060, 516 52
1, 030, 749,

N. L. JEFFRIES, liegister.

294

REPORT OF T H E SECRETARY OF T H E TREASURY.

Statement of expenditures f r o m the b e g i n n i n g of the government to .lune 30, 1868, under the
I n d i a n department, a n d Miscellaneous, with
•*•

[The years 1862,1863, and 1864 are from the account of warrants on the treasury
Civil list.

F r o m Mar. 4,1789, to Dec. 31,1791
1792 (for the year)
1793....
,
1794
1795
3796
:
1797
,
1798
1
1799
1800
1801
:.
1802
1803
:
1804
L
'.
1805
:•
1806
.1807
1808
1809
1810
1811
i...
1812
1
1813
1814
1815
1816
,
1817
1818
1819
•
•.
:
1820....:
....:
1821
:
1822.-.
:
1823
1824
1825
1826
1827
.1828
1829
1830
-.
1831
'
1832-....
1833......
1834
1835
,.
1836
X.
• 1837

Foreign in- N a v y Department.
tercourse.

$757, 134 45
$14,733 33
380, 917 58
78, 766 67
358, 241 08
89, 500 00
440, 946 58
146, 403 51
361 633 36
912, 685 12
447, 139 05
184, 8.59 64
483, 233 70
669, 788 54
"504, 605 17
457, 428 74
592, 905 76
271,374 11
748, 688 45
395,288 18'
549, 288 31
295, 676 73
596, 981 11
550, 925 93
526, 583 12
110,834 77
624 795 63
186, 655 57
585; 849 79
798, 028 77
684, 230 53
760,421 30
655; 524 65
577,826 34
691, 167 80
304, 992 83
712; 465 33
166, 306 04
703, 994 03
81, 367 48
644; 467 27
264, 904 '47
826, "271 55
347, 703 29
780, 545 45
209, 941 01
927, 424 23
177,179 97
852, 247 16
290, 892 04
1, 208,125'77
364, 620 40
994 5.56 17
281,995 97
420, 429 90
1.109, 559 79
284,113 94
180
41
1,142,
253, 370 04
1, 248,310 05
207,110 75
292
64
1,112,
164, 879 51
1,158, 131 .58
292,118 56
911
65
1,058,
1, 336,266 24 15, 140, 099 83
371, 666 25
1, 330,747 24
232, 719 08
>1,256, 745 48
659, 211 87
141
04
1, 228,
001,193 66
1,455, 490 58
207,
765 85
069
36
1, .32'
294, 067 27
1. 579,724 64
298,554
00
755
99
1, 373,
325,181 07
1, 800,757 74
955, 395 88
758- 28
1, 562,
241, 562 35
601 60
2, 080,551 51
774, 750 28
1,905, 175 47
533, 382 65
2.110,035 94
603, 905 40
2. 357,708 56
215,095-52
2, 688,
987, 667 92
2j 116,982 77
.683, 278 15
2, 736,769 31
428, 410 57
2, 556,471 79
563,191 41
2, 905,041 65 400, 566 04
1, 222,422 48
636, 079 66
2, 454,9.58" 15 702, 637 22
2, 369,652 79
409, 292 55
2, 532,232 92
405, 079 10
2, 570,338 44
448,593 01
2, 645,802 87
908, 996 72
2, 865,196 91
990, 858 81
3, 027,454 39
256, 427 16
3,481, 21.9 51
196,321 59
3, 439,923 22
950, 871 30
4, 265,863 68 763, 812 31
997, 007 26
4, 621,492 24
642, 615 39
6, 350;875 88
999,177 65
6, 452,256 35
,396, 508 72
7,611, 547 27
981, 946 87
7,116,339 04
146,143 79
5,913,281 50
147.786 91
6, 077,008 95
339,710 35
6, 074 141 83
2.31,413 06
5, 9.39,009 29
290,691 92
6, 350,618 78
260, 818 08
8, 059,177 23
338, 388 18
10, 833,944 87
548, 589 26
12, 287,828 55
441,344 05
15, .585,489 55
11, 950,156 58

$570 00
53 02

W a r Department.

804 03
1,100, 702 09
1,130, 249
2, 629,097 59
61, 408 9'
2, 480,910 13
410,562.03
1, 260,263 64
274, 784 04
382. 631 89
1. 039,402 66
381,347 76
2, 009,522 30
858, 081 84
2, 466,946.98
448,716 03
2; 560,878 77
111,424 00
1, 672,944 08
91.5, 561 87
1,179, 148 25
215, 230 53
822, 055 85
189,832 75
875, 423 93
597, 500 00
712, 781 28
649,641 44
224, 355 38
722, 064 47
288, 685 91
834 40
884, 057
772 17
427, 758 80
3,
323 94
654,244 20
2,
828
19
965, 566 39
2,
798 24
9.59, 365 15 11
013
02
446,600 10
19;
806 86
311,290 60 20,
294 22
660, 000 25
14
096 80
908, 278 30
236 53
314,598 49 16;
8,
715 10
953, 695 00
5,
300 37
847, 640 42
6,
392 31
387, 990 00
2
291 78
319,243 06
4;
981 48
224, 458 96
924 43
503,765 83 /3,
3,
939 85
904, 581 56
3,
913 18
049, 083 86
3,
194 37
218, 902 45
3,
977 88
263, 877 45
3,
544 56
918,786 44
4,
230 28
308, 745 47
6,
688 66
239,428 63
6,
405-61
856,183 07
131 23
956, 370 29
4,
022 95
901,356 75
5,
517 51
956, 260 42
6,
948 .57
864,939 06
5,
208 02
807,718 23
5,
372 31
646, 914 53
11
169 69
131,580 53
13,
045 90
182; 294 25
13,
1839
204 99
113, 896 89
9,
1840
749 92
001,076 97
7,
1841
,
137 16
397, 242 95
9,
1842......
638 48
727. 711 .53
6,
1843 (six months ending Juue 30)
445 05
498,199 11
3,
1844 (fiscal year ending June 30)
888 50
297,177 89
5,
1844-'45
:,
374 36
45.5, 013 92
5,
1845-'46
'.
495 72
900, 635 76
10,
l846-'47..,
374 80
408, 476 02
35,
1847-'48
543 33
786, 705 92
27,
1848-'49
..,
924 58
904, 724 66
l849-'50
,
965 11
880, .581 38 16,
9,
18.50-'51
.506 19
918,842.10
12,
18.51-'52
498 49
067, 789 53
8,
1852-'53
282 97
790, 096 32
9,
1853-'54
:
,
074 07
327, 095 11
11;
160 51
1854-'55
074,834 64
14:
150 87
1855-.'56
651, 694 61
121 63
1656-'57...
:
053,264 64 16,
19;
720 53
690, 927 90
1857-'58
,
202 72
514,649 83 25,
.1858-'59
.,
530 67
387,156 52 23,
1859-'60
407 36
674,569 69 • 14,
1860-'61
600 83
211,105 27 23;
186l-'62
733, 292 77 394, 298, 842 97
1862-'63
567, 776 12 599, 791, 360 79
1863-'64
324,118 52 690, 323, 701 82
1864-'65
034, Oil 04 031 449.
1865-T)6
15, (
775, 502 72 284; 224,415 fi3;20,
1866-'67
:
95, 246, 648 62 23,'
1867-'68
:
123,
:|: Actual payments
•; The first revolutionary pensions.
"'
t Purchase of Florida. .
\ Includes seven millions of Mexican indemnity. The years 1849 to 1852 also embrace large sums paid tb Mexico.
for FRASER
TREASURY DEPARTMENT, REGISTER'S OFFICE, November 16, 1868.

Digitized


E E P O E T OP THE SECEETAEY OF T H E

TEEASUEY.

295

several heads of Civil List, Foreign Intercourse, Navy Department, War Department, Pensions,
the interest and, principal of the public debt.
issued; all previous years are froan the account of warrants paid.l
Indians.

Miscellaneous.

Total of ordinary
expenditures.

Interest on
public debt.

Principal of
public debt.

Total debts and
loans.

Total expenditures.

$27, 000 00
$1, 919,,589 .52 $2, 349, 437 44 $2, 938, 512 06 $5, 287, 949 50
$7, 207, 539 02
$313,5.33 83
7, 267, 665 90
1, 877, 903 77 3, 201, 628 23 4,.062, 037 76
13, 648 85
194, 572 32
9,141,569 67
1,710,070 26
5, 619, 505 29
27, 282 83
2, 772, 242 12 3,047,263 18
7, 529, 575 55
24, 709 46
5, 801, 378 09
13,042 46 • 118, 248 30
9, 302,124 ';i4
3, 500, 546 65 3, 490, 292 52 2,311,285 57
6,084,411 61
4, 350, 658 04 3,189,151 16 2, 895, 260 45
10, 435, 069 65
23, 475 69
92,718 50
5, 835, 846 44
8, 367, 776 84
2, 531, 930 40 ,. 3,195, 054 53 2, 640, 791 91
113, 563 98
150,476 14
62,396 38
2, 833, 590 96 3, 300, 043 06 •2, 492, 378 7^ 5, 792 , 421 82 • 8,626,012 78
103, 880 82
3, 990, 294 14
937,012 86
4, 623, 223 54 3, 053, 281 28
8, 613, 517 68
16,470 09
149, 004 15
6, 480,166 72 3,186, 287 60 1, 410, 589 16 4, 596, 876 78
11, 077, 043 .50
> 20, 302 19
175, 111 81
4, 578, 369 95
7, 411, 369 77 3, 374, 704 72 1,203, 665 23
11, 989, 739 92
31 22
193. 636 59
7,291,707 04 . 12, 273, 376 94
4, 981, 669 90 4,412, 912 93 2; 878, 794 11
9, 000 00
269,803 41
9, 539, 004 76 13, 276, 084 67
3,737,079 91 . 4,125, 036 95 5, 413, 965 81
94,000 00
315, 022 36
205,217 87
4, 002, 824 44 3, 848, 828 00 3, 407, 331 43 7, 256,159 43
11, 258, 983 67
60, 000 00
8,171,
787 45
3,
905,
204
90
116,500 00
4,452,858
9t
4,
266,
582
85
12,624,646 36
379, 558 23
7, 369, 889 79
3,737,079 91 • 4, 148, 998 82 3, 220, 890 97
13, 727,124 41
196, 500 00
384, 720 39
5,
266,
476
73
8,989,884
61
3,
723,
407
88
234, 200 00
• 15,070,093 97
6, 080, 209 36
445, 485 18
11, 292, 292 99
• 205,425 00
4, 984, ,572 69 3, 369, 578 48 2,938,141 62 • 6,307,720 10
464, 546 52
16,764,584 20
213,-575 00
6, 504, 338 85 3, 428,1.52 87 6, 832, 092 48 10,260,245 35
427,124 98
337, 503 84
337,032 62
7, 414, 672 14 2, 866, 074 90 3, .586, 479 26 6, 4.52, 554 16 13, 807, 226 30
8, 098, 994 46
13, 319, 986 74
177, 625 00
5, 311, 082 28 2,845,427 53 5,163, 476 93
315, 783 47
13. 601, 808 91
151, 875 00
457,939 66
5, 592, 604 86 2, 465, 7.33 16 5, 543, 470 89 •8,009,204 05
17,829,498 70
2, 451, 272 .57 1, 998, 349 88 4, 449, 622 45 22, 279, .121 15
277, 845 00
509,113 37
167, 358 28
28, 082, 396 92 3, 599, 455 22 7, 505, 668 22 11,108,123 44
738, 949 15
39,190,520 36
167, 394 86 1,103, 425 50
4, 593, 239 04 3, 307, 304 90 - 7, 900, 543 94 38, 028, 230 32
30,127, 686 38
5, 754, 568 63 6, 874, 353 7i 12, 628, 922 35
39, 582, 493 35
530, 750 00 1,75.5,731 27
26,953,571 00
274,512 16 1,416, 995 00
48, 244, 495 51
23, 373, 432 53 7,213, 258 69 17,657,804 24 •24,871,062 93
319,463 71 2, 242, 384 62
15, 454, 609 92 ' 6, 389, 209 8119, 041, 826 31 25, 423, 036 12. 40,-877, 646 04
35,104, 875 40
505,704 27 2, 305, 849 82
13, 808, 672 78 6,016,446 74 15, 279; 754 88 21,296,201 62
24, 004,199 73
463,181 39
1, 640, 917 06 16, 300, 273 44 5,163, 538 11 2,540,388 18 •7,703,926 29
8, 628,494 28
5,126, 097 20 3, 502, 397 08
315,750 01
21,763,024 85
13,134, 530 57
1, 090, 341 85
8,
367,
093
62
3,279,821
61
5,
087,
274
01
477, 005 44 - 903,718 15
19, 090, 572 69
10, 723, 479 07
7, 848, 949 12 17, 676, 592 63
575,007 41
644,985 15
9. 827, 643 51 5,172, 578 24 2, 676, 370 88
5.
530,
016
41
607,
331
81
4,
922,
684
60
.
15, 314,171 00
380, 781 82
9; 7 ^ , 1,54 55
671, 063 78
4, 996, 562 08 11, 571, 831 68 16, 568, 393 76
• 429, 987 90
15,330,144 7t
31,898,538 47
678, 942 74
7,
728,
575
70
12,
095,
344
78
11,490,459
94
4, 366, 769 08
23, 585, 804 73
724,106 44
1, 046,131 40
13,062,316 27
3, 973, 480 54 7, 067, 601 65 11,041,082 19
24,103, 398 46
' 743, 447 83 1,110, 713 23 •
22, 656, 764 04
760, 624 88
826,123 67
12, 653, 095 65 3, 486, 071 51 6, 517, 596 88 10, 003, 668 39
25, 459, 479 52
705, 084 24 1, 219, 368 40 13, 296, 041 45 3, 098, 800 59 9, 064, 637 48 12,163, 436 07
576, 344 74 1, 565, 679 66
12, 660, 400 62 2, 542, 843 23 9,841,024 55 ' 12, 3«3, 867 78 25, 044; 358 40
622,262 47 1,363,624 13
24,585,281 55
13, 229, 533 33 1, 913,«533 40' 9, 442, 214 82 11,355, 748 22
926,167 98 1, 392, 336 11
1.3, 864, 067 80 1, 383, 582 95 14, 790, 795 27 16, 174, 378 22 : 30, 038, 446 12
772, ,561 50 17,067,7.47 79 17, 840, 309 29
34, 356, 698 06
r, 352, 323 40 2,451.202 64
16. 516, ,388 77
1,543,543 38
303, 796 67 1, 239, 746 51
24, 257, 298 49
1,801,977 08 3,198, 091 77
22; 713, 755 11
6,176, 565 19
24, 601, 982 44
202, 152 98 5, 974, 412 23
1, 002, 625 .07 2, 082, 565 00
18, 425, 417 25
328-20
58,191 28
57, 863 08
1, 637, 652 80 1, 549, .396 74 17, 514, 950 28
17,573,141 56
66, 500 17
+3,140 32
30, 934, 664 21
+63, 389 85
4,993,160.11
30, 868,164 04
2,749,721 60
21, 622 91
21, 822 91
37,265,0.37 15
4 299 594 68 2, 932, 428 93
37,243,214 24
5, 605, 720 27 39, 455, 438 35
i4,"997'54 5, 590, 722 73
5, 313, 245 81 3, 256, 868 18 32, 849, 718 08
399, 834 24 10,716,153 19 11,117, 9S7 43
37, 614, 936 15
2,238,967 18 2, 621, 340 20
26, 496, 948 72
4,086,613 70
174, 635 77 -3, 9 tl, 977-93
28, 226, 553 81
2, 271, 857 10 2, 575, 351 50 24,139, 929 11
5, 600, 689 74
288, 063 45 5, 312, 626 29
31, 797, 530 03
2, 273, 697 44 3, 505, 999 09 26,196, 640 29
• 778, 550 06 7,-796,989 68 - 8, 575, 539 94 -32,936,876 53
1,151, 400 54 3, 307, 391 55 24,361,336.59
861, 596 55
333, Oil 98
528, 584 57
382, 404 47 1. 579, 724 48 11, 2.56, 508 60
12,118,105 15
1, 874, 863 66 11,117,039 18 12,991,902 84
33, 642, 010 85
1,282, 271 00 2, .554,146 05
20, 650,108 01
30-, 490, 408 71
8, 595, 039 10
1, 467, 774 95 2, 839, 470 97
21, 895, 369 61 1, 066, 985 04 7, 528, 054 06
370, .594 54 - 1, 213, 523 31 27, 632, 282 90
843, 226 77
1,080,047 80 . 3, 769, 758 42 26, 418, 4.59 59
1, 496, 008 69 ,3, 910,190 81
53, 801, 569 37 1, 117, 830 22 5, 6Ul, 452 15- 6, 719, 282 37 60, 520, 851 74
3, 391, 652 17 13, 036, 036 25 15,457,688 42 ^ 60,655,143 19
1,103, 251 78 2, 5.54, 455 37 45,227,454 77
.56, 386, 422 74
509, 263 25 3,111,140 61
39, 933, 542 61 3,554,419 40 12, 898, 460 73 16.452,880 13
1,663,591 47 7, 025, 450 16 37, 165, 990 09 3, 884, 406 95 3, .554, 321 22 7, 438, 728 17 44, 604, 718 26
714, 947 43
4, 426,154 63
48, 476,104 31
2, 829, 801 77 8,146, .577 33
44, 049, 949 48 3.711,407 40
6, 322, 654 27 46, 712, 608 83
3, 043, 576 04 9, 86-7, 926 64 40, 389, 954 56 4,002,014 13 2, 320, 640 14
54, 577, 061 74
3, 900, 537 87 12,246,335 03
44,078,156 35 .3,666,905 24 6, 832, 000 15 10, 498, 905 35
75,-473,119 08
51,142,138 42 . 3, 074, 078 33 21, 256, 902 33 24,-335,980 66
1, 413, 995 08 13, 461, 450 13
9, 852, 678 24 66,164, 775 96
2, 708, 347 71 16, 738, 442 29
56,.312, 097 72^ 2,31.5,996 25 7, 536, 681 99
72, 726, 341 57
2,. 596, 465 92 15, 260, 475 94
60, 533, 836 45 1, 954, 752 34 10, 437, 772 78 12, 392, 505 12
6, 242, 027 61 71, 274, 587 37
4, 241. 028 60 18, 946,189 91
65, 032, 559 76 1, 594, 845 44 4, 647,182 17
9, 771, 067 04 82, 062,186 74
1, 652, 774^23 8,118, 292 81
4, 976, 871 34 17,847,851 19
72, 291,119 70
83,678,643 92
4, 551, 566 58 16, 873, 771 68
66, .327, 405 72 2,. 637, 664 39 14, 713, 572 81 17,351, 237 20
77, 055,125 65
3,144, 620 94 13, 900, ,392 13 17, 045, 013 07
2, 991,121 54 20, 708,183 43
60, 010,112 58
85, 387, 313 08
18,615,984
16
22,
850,141
46
2,865,481 17 16, 026, 574 79
62, 537, 171 62 4, 034,157 30
2,223, 402 27 14,129,771 52 461, 554, 453 71 13,190, 324 45 96,096,922 09 109,287,246 54 570, 8 i l , 700 25
1, 076, 326 35 15, 671, 890 94 689, 980, 148 97 24, 729, 846 61161,086,635 07 205,816,481 68 89.5, 796, 630'65
2, 538, 297 80 18,155, 730 31 811,548,666 17 53, 685, 421 65430,197,114 03 483, 882, 535 721, 298,144, 656 00
4, 966, 964 90 32, 670, 795 171,212,911,270 41 77, 397, 712 00607,361,241 68 684, 758, 953 681, 897, 674, 224 09
3, 247, 064 56 27,430,744 81 387, 683, 198 79 133, 067, 741 69620, 321, 725 61 753,389, 467 30 J, 141, 072, 666 09
4, 642, 531 77 33, 975, 948 46 202, 947, 537 42 143,781,591 91 746, 350, 525 94 890,132,117 85 1,093,079,655 27
4.J00,682 32 39, 618, 367 04 229,915,088 11 11147,425,196 75 692, 549, 685 88 839, 974, 882 631, 069, 889, 970 74

on the public debt, but not, carried into the totals because of repayments to the treasury.
II This amount includes $7,001,151 04 premium on treasury notes, per acts of June 30,1864, andMarch3,1865
N. L. JEFFRIES, Register.




296

R E P O R T OF T H E SECRETARY OF T H E

TREASURY.

No. 17.—Statement exhibiting the amount of tonnage of the United States annually, from 1789
to 1868, inclusive; also the registered, enrolled, and licensed tonnage employed in steam
navigation in each year. .

.Si bD
r-^ ca

Year ending—
^3 a
o «

Dec. 31, 1789.
1790.
1791.
1792.
1793.
1794.
17951796.
1797.
1796.
1799.
1800.
18011802.
1803.
1804.
1805.
1806.
1807.
1808.
1609-•
1810.
1811.
1812.
1813.
1814.
1815.
18161817.
1818.
181918201821
1822.
.1823.
18241825.
1826.
1827.
18281829.
18301831.
1832.
1833.
1834.
SeM. 30,18.35.
1836.
1837.
183818391840.
1841.
1842J u u e 30, 1843.
1844.
18451846.
1847.
18481849.
1650.
1851.
1852.
18531854.
1855.
1856.
1857.
1858.




Tons.
123,
346,
362,
411,
367,
438,
529,
576,
597,
603,
662,
559,
632,
560,
597,
672,
749,
759,
9io;
^{^84,
., 768,
. 760,
674,
674,
854
8oo;
800,
606,
612,
619,
619,
628,
639,
669,
700,
73'
747,
. 812,
650,
575,
619,
686,
749,
857,
. 885,
897,
809,
819,
829,
895,
945,
• 970,
1, 003,
1,061
3,088;
1,123,
1, 235,
1, 344,
. 1, 418,
1,540,
1, 663,
1,819,
. 2, 013,
2, 238,
2, 440,
2, 401,
2, 377,
2, 499,

Tons.

3,419
877
181
545
340
340
454
1,104
2,791
. 5,149
4,155
746
4, 701
5, 373
6,909
6.492
6, 287
5, 631
16, 068
20, 870
44, 429
62, 390
79, 704
90,520
95, 036
115, 045
89, 715
86, 873
78, 027

Tons.
77,
132,
139,
vl53;
153,
,189,
218,
255,
279,
294,
277,
302,
314,
331,
352;
369,
391,
400,
420,
473,
. 440,
449,
463,
509,
491
484;
533,
573
590,
619,
647,
661
679,
696,
671,
697,
699,
762,
833,
889,
556,
• 552,
613,
661
754
778,
816,
839,
932,
982,
1, 062,
1,1—

i ' oio;
892,
917,
946.
1, 002,
1, 090,
1, 198,
1, 381
1, 453,
1,468
1, 524,
1. 675,
i; 789,
1,887,
2,021
1, 796,
1, 857,
2, 550,

24, 879
21, 610
23, 061
34, 059
40,198
• 39,418
54, 037
63, 053
33,568
90, 633
101, 305
122, 474
122,474
145,102
153{ 661
190, 632
199, 789
198,154
174, 342
224, 960
231, 494
265,270
319,527
341,'606
399, 210
411,823
441,525
481,005
521, 217
563, 536
514,098
581, .571
655, 240
583, 362
618,911
651. 363

EEPOET

OF T H E SECEETAEY

297

OF T H E TEEASUEY.

No. 17.—Statement exhibiting the amount of tonnage, &^c.—Continued.
a

• i

S

1

1

J u n e 30' 18.59
I860
J
1 8 6 1 . . . '.
1862.......
1863
1864
1865, old a d m e a s u r e m e n t . . .
- ,
1865, n e w a d m e a s u r e m e n t . .
1866, old a d m e a s u r e m e n t . . .
1866, new a d m e a s u r e m e n t . .
1867. old admeasurement . .
1867, n e w adrrieasurement.'.
1868, old admeasurement . . .
1668, new a d m e a s u r e m e n t . .

,

1

221, 939

1
: s

rs a

•

•52

Tons.
tons.
92, 748
1,961,631
97, 296
2, 036, 990
102, 608 - 2,122, .589
2„224, 449
113, 998
2, 660, 212
133, 215
106, 519
2, 550, 690
1, 794, 372
, 69, 539
730, 695
^ 28,469
, 443,635
42, 776
1, 489,194
155, 513
95, 869
32, 593
1, 646, 820 •
165, ,522

Tons.
2, 414, 654
2, 446, 941
2, 540, 020
2,177,2.53
1, 892, 899
1,475,376
1, 022,465
482,110
341, 619
953, 018
182,203
1,187, 714
33, 449
1, 310, 344

6

r3 q

i .2

•a

il

li
It,

It

, r

Year ending—

i, 808, 550

o

1,

Tons.
676, 005 •
770, 641
774, 596
596, 465
439, 755
853, 816
630,411
338, 720
114, 269
770, 754
36,307
957,458
977, 476

Tons.
5,145,038
5, .353, 868
5,539,813
5,112,165
5,126, 081
4, 986, 401
3, 516, 787
1,579,994
942, 299
3, 368, 479
346, 972
3,957,514
33, 449
4, 318, 309

N. L. J E F F R I E S , Register.

'TREASURY DEPARTMENT, Register's Office, Nov. 17, 1868.

Statement exhibiting a condensed view of the tonnage of the several States and customs districts of the United States on the SOth day of June, 1868.
Registered.

Enrolled.

1^

Custoins districts.
a
a
o

1^

Licensed under
20 tons. ,

Total.
O

.

be
C3

a

1-

as.

s

'i
E-I .

• -MAINE.

Passamaquoddy
Machias
Frenchman's b a y
Castine . -.
;
Bangor
Belfast
Waldoboro'
AViscasset.
...
..
Bath
.
P o r t l a n d and F a l m o u t h . .
Saco...
Kennebunk
York

NEW

I

298. 24
65.75
559.31
1, 652. 33
74. 76
1,221.89
1, 403.19
632. 02
460. 76
872. 32
. 44.89
20. 66
32. 51

213
216
282
471
241
371
468
168
204
388
16
29
' 15

25, 912. 70
15, 308. 53
16, 894. 26
25, 748. 29
32,184. 75
. .50,130.94
52, 680.14
9, 341.27
65,443.12
77, 2,58. 62
3, 055. 67
4,061.40
706.28

556

7, 338. 63

3,082

378, 725. 97

17

207.72

83

1.3, 847. 56

34

4, 847. 06

90
553
90
61
954
121

12,777.68
27, 080. 61
8,129. 61
2, 409. 59
301, 883. 76
4, ,585. 30

62
40
8
14
.44
68
44
6
65
160
2
5

14, 359.14
7, 757.16
1, 310. 78
4, 409. 71
14. 622. 71
25} 079. 26
23, 960. 77
2,190. 09
52, 925. 96
58,125. 07
1, 860. 87
2, 791. 79

128
154
228
348"
191
223
316
313
102
162
10
21
12

11, 255. 32
7, 485, 62
15, 024.17
19, 686. 25
17, 487.28
23, 829. 79
27, 316.18
6, 519.16
'3.2, 056. 40
18,261.23
1,149. 91
1, 248. 95
673.77

23
22
46
109
6
80
108
49
37
66
4

518

209,393.31

2, 008

161, 994. 03

15

9, 422. 87

51

4, 216. 97

34

4, 847. 06

48
. 478
67
44
417
84

2, 971. 24
24, 798. 53
4, 959. 69
2,211.81
59, 322.12
4, 081. 80

HAMPSHIRE.

Portsmouth
VERMONT.

Burlington
•

•

•

—

MASSACHUSETTS:

Newburyport
24
Gloucester
15
Salem and Beverly
. 17
Marblehead
Boston and Charlestown. 456
iPlymouth

9, 616. 04
1, 564. 62
3, 104. 03
241,005.05




18
60
6
17
81
37

190, 40
717. 46
65.89
197. 78.
1, 556. 59
503. 50

298

REPORT OF T H E SECRETARY OF T H E

TREASURY.

Statement exhibiting a condensed view of the tonnage of the several States, S^c.—Continued.
Registered.
o .

o .
h JS

Customs districts.

P

Licensed under
20 tons.

Enrolled.

§

II

o

a
n

• ^

.
to
• ca
a
q
o

-TO

S
'^
S >

o

Total.

C3

'

ll
55

MASSACHUSETTS—Con.

Barnstable...
.Nantucket

,'

New Bedford
F a l l River

59
6
14
204
9

5, 390. 98
933. 70
2, 987. 88
49, 693. 96
1, 355. 42

480
20
15
61
92

40, 521. 23
1,931.01
946. 08
5, 781.15
10, 379. 63

50

804

315, 651. 68

1,806

157,904.29

320

608. 83 , . 589
26
58.92
34
320. 22
297
162. 26
115

5
32
14

4, 381.-85.

RHODE I S L A N D .

46, 521. 04
2, 864. 71
- • 3 992. 88
55, 795. 33
.
11,897.31

2,930

• 477, 937. 82

s'

Providence
^
Bristol and W a r r e n
Newport

15
6
7

3, 455. 57
1,135. 06
1, 064. 31

86
14
46

20, 049. 66
8, 442. 65
12,507.75

8
10
31

82.45
109. 85
- 404.16

109
30
84

23,'587. 68
9, 687. 56
13, 976. 22

28

-5, 654. 94

146

41, 000. 06

49

596. 46

223

47,251.46

732
• 1
31
4

2, 092. 86
4, 296. 07
229. 21
6, "221. .35
762. 98

88
102
120
109
118

1'6,156.16
17,185. 98
17, 395. 37
14, 970. 30
13,437.03

37
50
19
21
45

553.
694.
202.
256.
532.

94
73
40
27
43

132
184
140
161
167

38,802.96
22 176 78
17, 826. 98
21, 447. 92
14 732 44

75

13, 602. 47

.537

79,144. 84

172

2, 239. 77

784

94, 987. (;8

920
6

648, 378. 01
1,140.81

,3, 321
101
670
17
20
1,064
180
24
635
9

485, 841. 32
8, 778.14
42, 937. 83
2,168. 82
3,105. 03
134,006.37
21, 342. 65
3, 089. 84
131, 769. 63
5, 799. 34

507
73
2
4
6
6
4
1

5, 686.10.
850. 67
23. 89
54.66
72.34
67. 32
57.27
18.85
5.45

4,748
180
672
21
26
1,070
184
25
635
'
10

1 139 905 43
10, 769. 62
42 961. 72
2, 223. 48
3,177. 37
114, 073. 69
21, 399. 92
3,108. 69
131, 769. 63
5, 804. 79

926

649, 518. 82

6,041

818,838.97

60.4

6, 836. 55

7, .571

1, 475,194. 34

CONNECTICUT.

Stonington
New London
Middletown
New Haven
Fairfield

•

N E W YORK.

New York
. .
Sag Plarbor
Champlain
Oswegatchie
Cape Vincent
Oswego
Genesee
Niagara
Buffalo Creek
Dunkirk

'

.

•

N E W JERSEY.

Newark
Perth A m b o y
Little E g g H a r b o r
G-reat E g g Plarbor
Bridgeton
Burlington

1

...

66
239
45
115
164
108

6, 614. 80
35,005.-89
7, 057. 89
16, 819. 82
13, 309. 00
11, 372. 42

9
88
9
29
111
5.

98.78
1, 024.19
57.10
331. 03
1, 391. 70
72.19

75
342
55
144
275
113

6, 71.3. 58
38, 374. 99
7, 298.15
19,150. 85
14, 700. 70
11, 444, 61

2, 528. 07

757

92. L79. 82

251

2, 974. 99

1,004

; 97,682.88

4

63, 438. 34
1,132. 94

.1,154
232
612

235,518.62
11,403.77
93, K52. 03

40
7

X 528. ip
. 63.80

1,319
243
612

300, 485.15
J 2 600. 51
93.152. 03

129

64, 571. 28

1,998- 340, 074. 42

47

3,591.99

2,174

406, 237. 69

13

2, 275. 95

157

22, 624. 55

28

348. 23

198

25, 248. 73

132
1
2

52, 013. 63
12.00
32.27

739
59
316

69, 224. 75
2, 288. 21
12, 340. 01

183
52
224

3,335.20
467. 22
2, .533. 34

1, 054
112
542

124 373.58
2 767. 43
14, 905. 62

135

52, 057. 90

1,114

83, 652. 97

459

6,1,35. 76

1,706

. 142,046.63

15
1

2, 344. 91
183.16

16

125

PENNSYLVANIA.

Philadelphia
Erie
Pittsburg .

DELAWARE,

Delaware
MARYLAND.

Baltimore..
Annapolis
T h e E a s t e r n District

.

•



E E P O E T OF THE SECEETAEY OF T H E

299

TEEASUEY.

Statement exhibiting, a condensed view of the tonnage of the several States, Sfc.—Continued.
Registered.
o .

Customs districts.

II
s >

i
CC

•

a
fl
o

Enrolled.
o .,

P

Licensed under
20 tons.
o .

.8) .
•

fl

03

, fl

Total.

U

CO

to

li

KS.
fl
fl

D I S T R I C T OF COLUMBIA

Georgetown

43

4,178.-96

345

.23,539.93

49

547.17

437,

21
1
2
401

7, 739. 95
53. 08
145.11
846. 55
361.44
5, 373.-11
3,231

62
8
44
16
1
114
105

2,673.06
386. 72
1,617.96
1,068.00
43, 18
6, 852. 70
3, 687. 89

' 54
19
34
o
1
229
143

700. 71,
155. 69
378. 42
25. 38
10.11
1, 915. 94
1, 505. 00

137
28
82
27
4
383
. 249

76

14, .551. 55

352

16, 329. 51

462

4, 691. 25

. 910

28, 266, 06

VIRGINIA.

Alexandria
Tappahannock
Yorktown .
....
Richmond
Petersburg
Nor|i5>lk and Portsmouth
Cherrystone

•4.

.

r'
" NORTH

'

11,113. 72
595.49
2, 141. 49
1, 939, 93
414, 73
.14,141,75
5,225.20-

-

35,572.31

\

CAROLINA.

7
5
5
45

405. 83
775. 29
224. 71
8, 494. 60

23
24
14
15

1, 505. 66
1,193.98
518. ,58
1, 343. 80

23
7659
15

265. 94
810.75
604. 68
205. 09

53
107
78
75

;

62

9, 900. 43

76

4,562.02

175

2,886.46

313

,

13
24
^2

1, 807. 02
5, 282. 74
31.3. 52

5
84
1

421.77
> 5,852.85
^
28.75

77
5

1,101.91
30.80

18.
185
8

39

7, 403. 28

90

6, 303. 37

82

3,132 71

211

8

2,566.56

5

624. 00

6

65. 01

19

3, 255. 57

8

2, 566. 56

5

624. 00

6

65.01

19

3,255.57

3
11

1,145. 55
1, 485. 75

10

901.21

o
7

25.94
73. 97

5
28

1,171.49
2, 460, 93

46
1
o

5, 795. 56
152. 06
260. 83
5, 518. 53

15.
25

2, 568. 93
2, 060. 25

62
8
9
27

667.36
90. 55
105.41
215. 40

112
9
26
89

6, 683. 96
242, 61
2, 935.177,. 794.18

14, 356.-28

54

5, 751. 63

115

1,178. 43

269

21,288,34 ;

6, 782. 24

149

24,181. 05

63

59'8. 33

^ 233

22
2
13

984. 20
• 158.22
2, 238.11

35

444. 00

57
2
13

37

3, 360. 53

35

444."00

72

• 3,824.53

399

72, 503. 24

271

2, 775. 18

780

126, 714, 54

399

72, 503. 24

271

2,775.18

760

126, 714. 54

76

10,534.31

72

773. 21

178

Albemarle
Pamlico
Beaufort
,
AVilmington

' 2,177, 43
2, 780. 02
1, 347, 97
10, 043. 49
-

16, .348. 91

SOUTH CAROLINA.

Georgetown
Charleston
Beaufort

2, 22fe. 79
12, 237. 50
373. 07
,

14,839.36

GEORGIA.

Savannah..
St. Mary's

'
• FLORIDA.

St. J o h n ' s
St Augustine
Key W e s t
St Mark's
Appalachicola
Pensacola

37
100

4

221. 24

ALABAMA.

21

Mobile
• •

31,561.62

f

MISSISSIPPI.

1,428. 20
158.22 *
2, 238,11

LOUISIANA.

N e w Orleans
Teche

110

51, 436.12'

110

51,436.12

30

7,562.51

,

TEXAS.

Texas




18,870.03 .

300

R E P O R T OF T H E SECRETARY OF T H E TREASURY.

Statement exhibiting a condensed view of the tonnage of the several States, 5rc.—Continued.

o

Customs districts.

•

i

ll

1"

••

Licensed under
20 tons.

Enrolled.

Registered,

o

®

d
tc
03
fl
• fl
o
E-t

"II

cS
fl
H
O

.

§ •

Total.
o ,

'1

a s •

•

fl
fl
o

TEXAS—Continued.
7

7.32,12

14

1, ,341, .38

51

9, 636, 01

Saluria
Brazos de Santiago

,

6

34

50L86'

47

3

34.86

17

1 376 24

109

1, 309. 93

242

22,140. 65

660. 40

. 1,894.38

82

11,194,71

45
18

10, 412. 62
3, 000. 21

45
18

30^412.62
3, 000. 21

63'

13, 412. 83

63

13,412.83

79
10

25, 764. 66
1, 608. 21

79
10

25 764. 66
1, 608. 21

89'

27, 372, 87

89

27, 372, 87

I 308

112,123.18

308

112,123,18

9
9
38

810, 74
827, 73
3, 363, 82

9
9
38

810, 74
827, 73
3, 363.(82

56

5, 002, 29

56

5, 002. 29

145

18, 982, 01

3.45

18, 982. o r

239

40, 627. 01

239

40, 627, 01

645
121
5
11
29

97.193,
16, 342,
1, 845.
3, 09.3,
7, 968,

676
125
5
12
29

100, 753 -71
16, ,397.11
1,845.23
1,113.11
7, 968. 20

647

128, 077. 36

TENNESSEE.
.
TCftHhvillp

KENTUCKY,

MISSOURL

IOWA.
TCpoknk

C3

-1

. MINNESOTA.

.

1

St P a u l
WISCONSIN.

ILLINOIS.
10

Chicago

3, 313, 61

Alton •
Cairo
10

3,313.61

53
81
23
83
20

21
4

246, 57
54,30

1

19,28

811

124, 443, 60

26

320,15

26

5, 293, 88

26

5, 293. 88

26

5, 293. 88

26

5 293 88

INDIANA,

MICHIGAN.
Sunerior
lEIuron
Detroit

1
2

36,00
.369.56

102
29
144
400

3-

. 405.56

675

116, 497, 43

2
7

200, 90
1,096,'20

197
72
378
490

17, 084,
10. 720,
63, 657,
• 98, 714.

9

1, 297,10

1,137

31
20
29
75

367,99
204, 37
346, 66
1, 018.18

133
49
174
477

12,888.55
3 Oil 74
20, 696. 59
82, 243, 31

155

1, 937, 20

833

118, 640,'19

8
16
17

191,26
214. 97
.251. 30

205
90
402
490

17, 27.5. .56
11,136.14
65, 004. 85
98, 714, 45

41

657. 53

1,187

32, .520,56
2, 807, 37
20,333.93 .
•
60, 855. .57

OHIO.
Miami
Sandusky
Cuyahoga

.

-




30
27
35
45

190,176,37

•

192,131, 00

REPORT OF T H E SECRETARY OF T H E TREASURY. .

301

Statement exhibiting a condensed view of the tonnage of the several St<;ites, 8^c.—Continued.
1

Registered.
o .

Customs districts.

II:

•.U. CO

a •

o

as
•

WEST

Licensed under
20-tons.

Enrolled.

.SI

•

¥

fl

•

2«
.SI
fl t>
123

Total.
o .

•

d
a

'fl

bD

II •

. a

§

1

VIRGINIA.

Wheeling

1.

121
12

20 774. 68
1,19L51

11.

149.23

132
12

20,923,93
1,191. 51

133

21 966.19

11

•149, 23

t44

22,115. 42

CALIFORNIA.

S a n Francisco . . . . .
OREGON.

136

76, 849. 42

469

62 608. 60

170

2,215.30'

775

141,673.32

1

214. 94

39

8, 536. 40

13

252. 78~

• 53

9, 004,12

39

4, 711, 75

31

11,075,86

6

47.30

76

15, 834.. 91

3,367 1,532,263.10 20, 439 2,733,166.49 4,312 52,859,91

28,118

4,318,309.50

<^

Oregon
'WASHINGTON T E R ' T O R Y .

P u g e t sound
Total

N. L. JEFFRIES. Register.
TREASURY DEPARTMENT, Register's Office November 17,

EEPOET OF THE SOLICITOR.
TREASURY DEPARTMENT,

SoUeitor^s Office, Noveniber 11, 1868,
SIR : I liave tlie lionor to transmit herewith six tabular statements,
exhibiting the amount, character, and results of the litigation under the
direction of this of&ce for the year ending June 30, 1868, so far as the
same are shown by the reports received from the IJnited States attorneys of the several districts.
These tables embrace respectively:
1. Suits on tra.nscrix3ts of accounts of defaulting public officers, contractors, &c., adjusted by the accounting otficers of the Treasury Department.
2. Suits for the recovery of fines, penalties, and forfeitures under the
customs, revenue, and na^dgation laAvs.
3. Suits on custom-house bonds.
4. Suits against collectors of customs for refund of duties.
5. Suits'in which the United States were interested, not embra<3ed in
any of the-before-mentioned tables. '
6. A general summary or abstract of all the other tables.
An examination of this summary will show that the \yhole number of
suits "brought within the year was 2,004, of which—
39 were of class 1, for the recovery of
$1,414,253 12
662 were of class 2, for the recovery of
-. 2,430,217 85
692 were of class 3, for the recovery of
v
4,428,376 63
379 were of class 4
..
...
232 were of class 6, for the recovery of
2,697,399 99
Making a total sued for of
10,970,147 59
so far as shown by these tables. Of the total number of suits brought
669 were disposed of within the year as follows, to wit: 417 Avere decided




302

REPORT OF THE SECRETARY OF THE TREASURY.

for the United States; 40 Avere adversely decided; 193 were settled and
dismissed,, and 19 were remitted by the Secretary of the Treasury, leaving
1,335 still i^eixding. Of the suits pending at the commencement of the
year, 130 AY ere decided for the United States, 48 were decided adA^ersely, '
and 238 AA^ere settled and dismissed. The entire number of suits decided
or otherwise disposed of during the year Avas 1,085; the entire amount
for which judgments were obtained, exclusive of judgments in rem, was
$473,871 36; the'whole amount collected from all sources Avas $644,517 42.
. The foUoAA^ing tables exhibit a comparative Adew of the litigation of the
last year and of the next preceding one.
J?i sxiits (^ommeneed during the fiseal year endmg—
J u p e 30, 1867.
T o t a l amount reported sued f o r . . .
T o t a l amount of judgments for the United S t a t e s . . . .
T o t a l amount reported collected.-..
Decided forHhe United States
Decided against the United States
.Settled and dismissed ..-.
Remitted
,.
Pending
Total n u m b e r of suits b r o u g h t .

:

dollars-.
..dollars..
.dollars-.
number.
number.
number.
. . . . number.
: . . I. .number.

13, 582, 619 22
430, 616 36
728, 007 30
1,785
50
, 257
21
1, 760
3,873

J u n e 30, 1.868."
10, 970,147 59
345, 740 67
J 449, 608 44
41.7
40.
193
19
1, 335
2,004

I n sttits commenced prior to the fiscal year endingJ u n e 30, 1867,
Amonnt of judgments in old suits
:
dollars..
Decided for the United States
number.
Decided against the United States
...:...number.
Settled' and dismissed
number.
A m o u n t collected in old suits
dollars -.
T o t a l number of suits disposed of...
Whole n u m b e r of judgments in favor of United States
AVhole amount of judgments in favor of United States during the fiscal
• year
'.
dollars..
AVhole amount collected from all sources during the fiscal year.', . d o l l a r s . .

J u n e 30,1663.

224,144 73
408
215
424
., 892, 659 39
3,160
2,193

128,130 69
330
48
238
194, 908 98
•
547
1,085

654, 761 09
!, 620, 696 69

473,'871 36
644, 517 42

These tables show a large decrease in the aggregate amounts for the
las.t year as compared Avith the next i)recediiig one, OAying to the omis, sion therefrom of suits arising under the internal rcA^enue laAvs, and the
cessation of proceedings under the confiscation acts, and in prize cases.
By the third section of the act of Congress apiH'OA^ed March 2, 1867, to
amend existing laAvs relating to internal revenue, it was made the duty
of district attorneys, instead of rej)orting to the Solicitor, to make report
to the Commissioner of Internal Eevenue; consequently no record of such
suits is noAv kept in this office, and no statement thereof appears in the
present report. In those classes of cases, hoAvcA'cr, which are included
in the tables for thepast fiscal year, a considerable increase is s