The full text on this page is automatically extracted from the file linked above and may contain errors and inconsistencies.
40THCONGEESS,) HOUSE OP E E P E E S E N T A T I V E S . 3d Session. ) , ( E X . DOO. ( No. 2, '\h OF T H E ^ ^ ..n^gatiaiB 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. ^ ^ \ \ " % w v;G. . f. 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 "rt .1 "o o fl < • <D fl rr. "^ u >^ i ^ fl is 2i o "fl fl fl o O < < • "fl 2 fl T3 a $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. O H O o pi pi O H > GO d K!- 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. Pi t=j o Pi H O H •> Kl o H W P^ ;>. d Pi 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. oo o 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. pi o o GO O • > Pi Kl o 1^ w H d 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^®oi]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.. t=1 hj O Pi o .^ H w .o Pi books of this office arising out of advances betA^'^een May, 1792, and Pi K! O 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 d • Pi .. 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>^--^^ Kj fe OO 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, hj o. H O W .CO o H t>Kl o w W GO d' 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. t=j hj O m GO a. Pi H > . KJ o w t?j H W W f> d K: 00 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 O Pi o m .o Pi Pi Kj. O W Pi t> d Pi 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. t=J hj O Pi H O H QO o 'pi t^ H > Pi Ki O H Pi m d Pi K) oo Or 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 hj O Pi H o ^. H w t?j o W H Kj O ^^ H a H GO d Pi Kl 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 hj O Pi H O ^^ •H CO a Pi H >• Pi . O •m ;H :G0 Kj 00 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 oPi- H % w g H K|- o fc^ H Pi t?j >Ul d Pi Kj 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 ^ o Pi H O W Ul O Pi Pi O d H Pi . > • Ul. d ' ^• K| 00 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. hj O W H O w GO O Pi H t> Kl O w H oo 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. t=j hj O Pi H o m Ul o pi H o H III t?J H fel Ul d Pi K| cp 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. hj O • Pi »-3 O H w GO feJ o t^d fei H t> K| O H fei H fej P> GO d Ki 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. W fei hj O Pi H O fei GO &i o Pi H Pi K| O fej H d fei H Pi fei Ul d Pi CD CO 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.^ o pi o d Ul fei o fei Pi K| o fei H W fei H Pifej Ul ' d Pi K| 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 • fel fej O Pi O fei H W fei Ul fei Q fei H > Pi Kl O fei w fei H fei Ul d Kl CT) 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. hj O fei H % • H W fei GO fei o •Pi . fei H Pi Kl O fei^ H W •fel H {> CO d fe) K| 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. fei fei hj O Pi H O fei W fei . Ul o fei fei > Pi Ki O fej W fei fe) > Ul d fei cr> CO GO 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. fe) fel hj O fel H d fei GO fei o fel fei fel >< O fei d fel fel fel Ul d Pi 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. Pi fel hj O fei H O d d fel Ul fei o fei fei H > Pi K| O d d H fel fei > GO d Kl CD CD 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. Pi fe! d. o fel O fei H d fel o pi fei d fe! H fel fei Ul 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. fei hj O fe) H O fei d d GO d O fe) fei H > Pi K| O d H d d fel d Ul d 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. fel fe! d O fe) H d fei Ul d o fei fel Pi K| o fei d d H fe) d d d Kl 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. fei d d § d d d CO d fel d o ,^ fei O d d d •fei d >oo d o oo 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, •fei d ~d O 'fei.. •ng O d w d GO d o. pid Kj d H d d dd GO 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. Pi d d. o • fe) H d d. GO d O fel d H t> fe) O d d fel d Ul d o- 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. d d o fel H d d Ul d o fei d t> fei K| O dd d fei d d fei Kl '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. fei d'^ do dH; O: d d •d. Ul d pid H o d Kj 'O d d' d. h3 feld GO d fe) Kl o Statement of &ai(xnc^5-—Continued. o 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, fe) d d O o d d GO d. fe) d. O .fei :^ o • , ^ - H •d d 'H fe) ~d' .00 d .fei Kl 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. d d d O d O d d d Ul d o d d H d K| O d 1-3 d d H d d Ul dd o CD 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. d d d O d o d d d Ul d o d d- > d K| O d d H .Pi d Ul d d K| 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. d d d o pi H O d H d d Ul d o fei d o d H d d H d d Ul d Kl 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 d d ofel H• O d •.d CO' dd d H >d a K| O d. d .d. d d GO d d Kl 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. : ;^ : do. .••. . 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. do.' fel d' d o d- ^ ' o d,. •d ;:d .Ul d Q d-. d . d Kj • d' • ^ '¥ - d d •GO d •d 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. d d d o d O d H d d Ul d o d d d K| O d d H d d GO d d Kl 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. do. 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. Pi d' d, o dH O d', d d' m d o d dH d ^ • K|- o d d d Pi. d Ul d--. 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. d d d O o d H dd GO d O d d d K| O d H d d d d d- 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. Pi d d o d H • o d H d d Ul d O d d > d Kl • O d d H d d > Ul d d K^ 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. d d d o d O d H d d GO d d d O Pi >< O d d ,d d d Ul d •d ^IP 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. d d d o fei H O d H d d Ul d o d d Pi Kl O d d d d d- > Ul . d d ZD 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 d o d H' O d d d GO d d d H d o K^ O d d d d d Ul d •d K| 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 d d o d H O d d d GO d O d d > d K| O d H d d H d d- > . Ul d d Kl • 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. -do. 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. do. Do. do. Do. do. Do. do. Do. do. Do, do. Do. do. Do. do. dd d o d H O d H d d CO d O d d O d d H d d Ul d 'd Kj J^T5f ^*«-«*«sf^tson-......... i - . . - . . . . . . ' 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 ' bo. . do. • Do. do. bo. do. Do. , do. Do. do. bo. do. Do. do. bo,do, ^ Do. do. Do, "do. Do. ' do. Balance February 3 9, 1821 ^ Balance January 1, 1820. ' Do. do. , Do. do. ' 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. ^ d, . d i o d H d d m .d .d d o d Sd d d fe Kl to 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, fe) d- •hj o d H • o'd H a d GO d •o ..d d. d. ^- •W d H d d GO- Kl^ tSamuel f 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 d d d O d H o d H d d GO d od d Hd .K; O d W d H d d Ul a dK| IN:) 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 d d o d H O d H d d Ul d o d d • Kl o d H d d d d Ul d 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. d d d o d H O d d Ul Balances outstanding from May, 1792^ to July 1,1815, under the liead of arrearagQs,^ $2,831,889 M,. 'd o Pi d H O d H d d H d d d K; bO 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 H 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 o ^ Pi H > pi O wH W ^ m d Ol 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 'o i a • •i£ • g| 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 O rf H d rf Pi rf Ul d K| c-:> 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* o 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 O rf H d rf Ul rf o pi rf H > Pi K! O. rf H drf rf rf Ul Pi ox \ 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 O rf H d rf 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. rf Q rf rf H > Pi y< o rf H d rf H rf rf > 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 Ul d Pi. K} 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. rf H' d rf Ul rf o I H t> Kj 16, 8; 7, 11, 10, 117, 504 89 1st district. 2d district. O rf ILLINOIS. 1st 2d 3d 4th .5th 6th 7th Sth 9th 10th llth 12th 13th rf rf O H 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 O rf d rf H rf rf > Ul d rf 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 rf O rf o rf \^^[•scoNSIN. 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 .... • - - : d rf Ul rf o rf rf : - - : : 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 o rf H d rf 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 Ul d rf 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 rf rf rf o rf H O rf d rf Ul 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 rf Q rf rf H ^ rf Kj O rf. H d rf 93, 807 41 rf rf • 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 Ul d rf Kl 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