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REPORT SECEETARY OF THE TEEASUEY STATE OF THE FINANCES. THE YEAR 1869. WASHIlfGTON: GOVERNMENT P R I N T I N G 1869. OFFICE. TABLE OF'CONTENTS. [Index by subjects will be found on pages 485 to 498. ] I. REPORT OF THE SECRETARY OF THE TREASURY. ...... v, Public debt ancl synopsis of laAvs creating it ^ „ Receipts and expenditures of the United States for first quarter of 1869. Liabilities to Indian tribes .^ i . . . . ^. ^. Payments of judgments rendered by Court of Claims xxii xxx 375 484 TABLES ACCOMPANYING REPORT. 1. 2. 3. 4. IL REPORTS OF TREASURY OFFICERS: Architect, Supervising 1. 2. 3. 4. 5. 6. 7. ^ ^ ^ 187 Public buildings and the cost of sites, construction, and repairs up to 1869. Appropriations for the erection and repairs of the same Expenditures for 1869 and balances remaining Expenditures for furniture and repairs of furniture Expenditures for repairs and preservation of public buildings Monthly report of superintendent at Boston, Massachusetts Quarterly report of materials, .machinery, &c., fi-om the same Auditor, First Auditor, Second ^ ^... .*^ Auditor, Third 107 ' ^ 135 Auditor, F i f t h . . . . . . . . . . . 145 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Expenses of foreign missions for fiscal year 1869 Consular salaries and fees for fiscal year 1869 „ Expenditures for relief of American seamen, 1869 .' Number of destitute American seamen returned to the United States Amounts expended by consular officers on account of criminal seamen. Amounts refunded to citizens and seamen, 1869 Department accounts received and allowed..". Expenses of coUecting the internal revenue taxes, 1869 Amounts paid to internal revenue inspectors Expenses of collecting internal revenue taxes in insurrectionary districts, 1869 .., 11. Miscellaneous expenses of coUecting internal revenue taxes, 1869 12. Drawbacks on merchandise refunded, 1869 13. Amount paid for internal revenue stamps Auditor, Sixth, (for Post Office Department) Commissioner of Customs 81 ' 91 .^ Auditor, Fourth. Coast Survey 206 209 210 210 211 212 • 215 151 156 161 163 164 164 165 166 177 177 177 178 179 • 183 ' ' 397 , 67 Comroissioner of Internal Revenue : Commissioner of Indian Affairs Comptroller of Currency .. 1. Statement showing the number of banks, circulation, &c 2. National banks in liquidation, first qnarter, 1869 3. National banks in voluntary liquidation ." 4. National banks in hands of receivers 5 State of the lawful money reserves requised by laAv 6. Officers and employes of the bureau and their compensation 3 375 •.' 21 41 42 42 43 44 52 TABLE OP CONvTENTS. Page. ComptroUer, First 57 Comptroller, Second 61 Deputy Special Commissioner of the Revenue Director of the Mint 339 - 345 1. Deposits at the Mint and branches, 1869 2. Coinage at the Mint and branches, 1869 3. Deposits of domestic gold and silver productions . 4. Coinage of the Mint and branches from 1793 to 1869 5. Deposits of domestic gold productions from 1804 to 1869 6. Silver coinage from 1853 to 1869 t 7. Deposits of domestic sih^er productions from 1841 to 1869 8. Gold coins of difierent countries 9. Gold coins, their weight and value 10. Silver coins, their weight and value 11. Gold, silver, and copper coinage from 1792 to 1869 Light-house Board 354 355 356 357 362 367 368 369 370 370 371 409 Register. ^--1. Claims paid ". not otherwise provided for," 1869 2. Customs employes and their comx)ensation, 1869 3. Expenditures at each custom-house previous to 1869] , 4. Expenditures for revenue-cutter service 5. Public debt statement from 1791 to 1809 ., 6. Total revenue of the United States from 1791 to 1869 7. Total expenditures of the United States from 1791 to 1869 8. Tonnage of United States vessels from 1789 to 1869 1 9. Payments of judgments of Court of Claims... 10. Tonnage of American vessels by collectioh districts, 1869 -- .' , 295 300 ^ 301 314 316 ,317 318 320 322 324 ' 326 Solicitor 1. Suits brought and business arising therefrom, 1869 „ Superintendent of Weights and Measures Treasurer 1. Receix^ts and payments by the U. S. assistant treasurers and depositaries. 33l o 33 403 . 219 288 REPORT OF ' THE SECRETAEY OE TIE TEEASUEY, • REPORT •JTHE SECRETARY' OE THE TREASURY. TREASURY DEPARTMENT, December 6,1869. S I R : I have the honor to submit herewith the annual report of the doings and condition of the Treasury Department. In this report I naturally treat,fi^^stof matters of administration, and then of measures of pubhc policy. The oflBicers in charge of the various bureaus and divisions of the Treasury Department have faithfully performed their duties, and I commend their severaUreports to the consideration of Congress. The Treasurer ofthe United States has prepared an elaborate report, setting forth the present condition of the Treasury, and furnishing a resume of the business of the Treasurer's oflQice from 1861 to the present time. The long and faithful services of the present Treasurer entitle him to . the gratitude of the country. The report of the Commissioner of Internal Eevenue is respectfully commended to the attention of Congress. Since the appointment of the present Commissioner the administration of the office has been constantly iinproving. The increase of receipts for the first five months of the present fiscal year in the sum of $14,431,333 06 over the amount collected in the first five months of the last fiscal year is satisfactory testimony *to the ability and integrity of the persons employed in that branch o of the public service. The amount paid by Avarrants for collecting the revenue from customs during the fiscal year ending June 30,1868, Avas $6,378,385 43; and for the year ending June 30, 1869, $5,376,738 13, shoAving a decrease of $1,001,647 30. This decrease in the cost of collecting the revenue has not been attended by any loss of efficiency in the service. On the other hand, it is believed that the means for the detection of smuggling are better than ever before, and that the custom-house service is also constantly improving. It ought to be understood that the chief means of eoUecting the revenue and enforcing the revenue laAVS must be found in the administration of the appraiser's department. The frauds and losses arising from actual smuggling are unimportant A^hen compared Avith the losses sustained through incompetent or dishonest examiners VI REPORT ON THE FINANCES. and appraisers. Assuming that honest men may be obtained for these important positions at the present salaries, it is yet true that an incompetent appraiser or examiner may daily subject the government to losses far exceeding his annual salary. Under existing laAvs, certain revenue officers and other persons appearing as informers are entitled to shares in fines, penalties, and forfeitures. During the fiscal year 1868-'69 the Treasury Department distributed the sum of $286,073 61 to such officers and to informers in the various cases arising under the customs-reA^enue laAvs. A large additional sum Avas also paid through the Internal EcA^enue office. The reason on Avhich the laAVS granting such alloAvances are based is that officers of the government are stimulated to greater activity in the discovery of frauds and in bringing offenders to punishment. There can be no doubt that such is the effect of the policy; but the experience I have had in the Treasury Department has convinced me that the evils attending the system are greater than the benefits derived from it. It often occurs that revenue officers are led to assert claims in behalf of the government Avhich have no just foundation in law or in the facts of the respective cases;, and where real claims exist it is often the object of the informers and officers who share in the penalties to misrepresent the case to the department, so as to secure the greatest advantage to themselves. But a more serious evil is found in the practice, quite general, of alloAving persons to pursue a fraudulent course until a result is reached which AviU inure to the benefit of the officers and informers, instead of checking criminal practices at the outset. It is impossible to set forth in exact language the character of the evils that grow out of the present system. I am, however, clearly of the opinion that the government ought to rely upon public officers for the proper performance of their duties without stimulating them by any contingent advantages. I have elsewhere recommended an increase of the salaries of custom-house officers; and the abolition of the system of giAdng to them a share of fines, penalties, and forfeitures will be an additional reason for the increase of salaries in this department of the public service. It has become a practice for clerks and. other persons who have held office in the Treasury Department to accept employment as agents or attorneys for parties having claims against the department; and there is reason to believe that in some instances the information obtained Avhile in the public service has been used in aid of the claimants. Without detailing all the objections to this practice, I respectfully suggest that a law be passed barring persons from practicing before the Treasury Department as agents or attorneys in behalf of claims that were pending when such persons were officers therein. In March last there were employed in the Treasm^y Department at Washington 2,848 clerks, messengers, and laborers, at a monthly cost of $285,921 51. At present the whole number of such employes is 2,441, and their monthly pay amounts to $238,280 84; showing a decrease oi SECRETARY OF THE TREASURY. VII expenses at the rate of $571,688 04 per annum. It was found necessary, however, during the period mentioned, to increase tlie force in the Interrial Eevenue office and in the office of the First Comptroller. This increase, in the aggregate, is at the rate of $80,440 per annum. This statement does not relate to, the force employed in the Bureau of Engraving and Printing. In March last there were sixty-two special agents inthe serAdce of the department, receiving, in the aggregate, for their services the sum of $371 10 per day. Each of these agents made his reports to the department and acted under its direct orders. The number at present employed is fifty-four, and their daily pay amounts to $368 85. The pay of the agents has been increased generally, in the hope that more efficient services might be obtained. The seacoast and frontiers of the country have been divided into sixteen special agency districts, and a superintendent appointed for each. Assistants have been appointed and detailed to act under the several district agents. The orders of the department are in all cases sent to the agent in charge of the district, and the reports of his assistants are made to him. The agent is required to make a monthly report of his own doings and of the doings of his subordinates. The results thus far obtained appear to justify the organization introduced. Arrangements haA^e been made for the manufacture of paper for the currency and other obligations of the United States, and for the printing of the same, which increase the security of the government against unlawful issues from the genuine plates. Under the eleventh section of an act approved June 30, 1864, entitled ^'An act to provide ways and means for the support of the government, and for other purposes," a peculiar paper has been designated as the government paper, and by that act it is made a felony for any person to have or retain in his possession any similar pax^er adapted to the making of any obligation or security of the United States, except under the authority of the Secretary of the Treasury, or some other proper officer of the United States. Arrangements have been made for the manufacture of this paper by . Messrs. Wilcox & Co., near Philadelphia, and the mills owned by them, Avhich are exclusively devoted to this purpose, have been placed under the supervision of the officers of the government, and such precautions have been taken for the custody of portions of. the machinery as to render it improbable that" the paper manufactured can be obtained by dishonest means. It is received by an agent of the government, stationed ^ at the mills, and, upon the requisitions of the department, is shipped to the isTational Bank Note Company, the American Bank IsTote Company, or to the Printing Bureau of the Treasury Department, as the case may require. Arrangements have also been made with each of the two companies mentioned for preparing one set of plates for every issue of currency or other obligation. The Engraving and Printing Bureau at Washington prepares a thud set, and each office: places an imprint upon VIII * REPORT ON THE FINANCES. CA^ery obligation of the government. JN^otice of the transmission of paper from the agent at the mills and its receipt by each of the several offices, of the deliveries therefrom to the Sealing Bureau in the Treasury Department, and also of deliveries to the Treasurer of the United States, is given each day by telegram or by letter, and on the following day the accountants in the Treasury Department prepare a statement showing the disposition of every sheet of pai)ei manufactured. In the month of MoA^ember the paper at the miU and in each of the several printing establishmehts was carefully counted, and,the result compared with the accounts in the Treasury Department. In an aggregate of about 7,000,000 of sheets received by the agent at the mills, discrepancies were found to the extent of sixty sheets of fractional currency paper, and for the money value of which the companies doing the work are responsible. It is believed that these arrangements furnish better security than has heretofore existed against the fraudulent issue of currency or other obligations of the government by the use of the original dies or plates, and the system of frequent examinations of the several establishments intrusted with the work will disclose at once any discrepancies in the accounts. It is not probable that the changes made will diminish the expense; indeed, the cost is greater than it would be if the work in all its branches were done in the Treasury Department. In my judgment, however, the additional security is of more consequence to the government than the mere economy of money in the expense of engraving and printing. The marine hospital service of the country is upon the whole in an unsatisfactory condition. Several hospitals have been erected at points where at present they are not needed, while the great commercial cities of. -N'ew York, Philadelphia, and Baltimore have no hospital accommodations for sick and disabled seamen. During the past season a careful examination of these institutions^ has been made by Dr. Stewart, an agent of the Treasury Department, and by Dr. Billings, of the United States Army. The result of their examination is that several hospitals have not been properly managed, that others should be closed, and that hospitals should be erected at ISTew York, Baltimore, and Philadelphia. Measures have already been taken for the sale of the hospitals at several places AA^here they are not needed. The hospital at 'New Orleans is represented as unsuitable, from bad location and other circumstances. The War Department is in possession of suita>ble hospitals at New Orleans and NCAV York, whieh, as I am informed, are no longer needed for the use of the army. I respectfully recommend that they be transferred to the Treasury Department. The revenue marine system is an important and expensive branch of the customs revenue service. Tbere are thirty-six vessels belonging to the department, of which twelve are sailing vessels and twenty-four ar© steamers. They vary in size from forty to four hundred and eigbty tons. One hundred and seventy-three offieers and eight hundred and twenty- SECRETARY OF THE TREASURY. ' IX four men are required to man these vessels, and their running expenses amount to about $865,000 a year. Five of these vessels^-side-Avheel steamers, of four hundred and eighty tons burden—are lake steamers, and out of commission. They are rapidly diminishing in value, while the care of them involves an annual expense of about $70,000. The vessels now in the service have been purchased and built at A^arious times, and, as far as I can ascertain, without special reference to the nature of the duty to be performed, and certainly without any matured plan. From one-half to three-fourths of the whole number are not adapted to the business. Cpngress recently appropriated $300,000 for the cbnstruction of four additional vessels, and proposals were issued and bids received under the authority thus conferred upon the Secretary of the Treasury, but no contracts have yet been made. An examination of the subject has forced the,conviction upon me that it is inexpedient to incur the expenditure until the department is in possession of more accurate and complete information. I shall therefore take the opinion of a board of competent officers upon the following points: First. The, size and character of vessels required by the nature of the service that they are to perform. Secondly. Whether they should be constructed of iron, or wood, or bf a combination of these materials. When the report of the commission shall have been received, proposals will be issued for the construction of four, vessels as authorized. In addition to the parent mint at Philadelphia, six branch mints have been established at various times in different parts of the country: one at San Francisco, one at NCAV Orleans, one at Charlotte, North Carolina, one at Dahlonega, Georgia, one at Denver, Colorado, and one at Carson City, Nevada. A branch mint is also in process of erection at Dalles City, Oregon. Since the commencement of the Avar, the branches at NeAV Orleans and Dahlonega have been closed. An assay office, it is believed, will satisfy the necessities of the mining interests in Colorado," and, for the present, only a limited business A^ill be done at the Carson mint. Indeed, with the construction of railroads, and the consequently increasing facilities for communication, I am of opinion that the business of coining Avill be chiefly at one mint upon the Pacific, and at one mint upon the Atlantic coast. Under an act of Congress, passed July 23, 1866, preparations are making for the sale of the mints at Charlotte and Dahlonega. The mining and coining of the precious metals is now so large a national interest that it deserA^es more attention than it has hitherto received. At present there is no bureau or officer in the Treasury Department at Washington charged specially with the management of this great interest. I therefore recommend that proAdsion be made for the appointment of a proper officer to be intrusted Aviththis branch of the public business under the direction of the Secretary of the Treasury. The coinage of the country is diminished in amount by the fact that IQ England and France the mint expenses are much less than with X REPORT ON THE FINANCES. ns. It would no doubt have a tendency to prevent the export of the precious metals in the form of bullion if the mint charges were to be reduced or altogether abohshed. An agreement was made on the llth day of February, 1869, between the Secretary of the Treasury, on behalf of the United States, and certain parties in California, leasing a lot of land in San Francisco, known as "the custom-house block,'' for the period of twenty-five years. This lease is subject to the condition that it shall be void if Congress, on or before the 1st day of January, 1870, shall take adverse action in reference thereto. In view of the fact that the lease is for a long period of time, and being of the opinion that the government should retain control of property that may be needed for public purposes, I think it expedient for Congress to annul the lease. Considerable progress has been made upon the foundations of the post office building in the city of New York, and of the post office and independent treasury building in the city of Boston. The supervising architect of the Treasury Department is of the opinion that the walls and roofs of the buildings may be completed during the next year if sufficient appropriations are furnished. The works having been undertaken, I am of opinion that it is economical to make the necessary appropriations for their speedy completion. During the month of December the department will be prepared to submit a report upon the condition of our commercial marine. That report will show that tlie navigation interest of the country has riot recovered from the losses sustained during the war, and also that efficient measures are necessary for its restoration. I cannot omit to call the attention of Congress to the inadequacy of the salaries paid to officers in the Treasury Department who exercise discretion, and whose acts bind the government or affect directly its expenditures or revenues. Some of the salaries were fixed when the governmeut was organized, others when new offices were added, and but few of them have been increased recently. It is unquestionably true that persons having equal ability and clothed with similar responsibility receive much larger eompensation from indiAdduals and corporations; and although many of the officers now in the public service are^ likely to continue, from the circumstance that their vocation has led them aside from the ordinary channels of business, yet as an act of justice to them, and in the interest of the government, I earnestly recommend an increase of their pay. Speaking generally, this increase of pay should be extended to revenue officers in the customs service, such as collectors, surveyors, naval officers, and especialty to appraisers and examiners in the appraiser's department. Should the recommendation to repeal the laAvs granting shares of penalties, fines, and forfeitures to public officers be adopted, it will be necessary to increase the salaries of collectors, naval officers, and surA^eyors at all the principal ports of the eountry. It is a plain truth that the government has no right to expect SECRETARY OF THE TREASURY. XI the services of competent men as appraisers and examiners at the present inadequate salaries. In the larger cities they are insufficient for the support of a family, and under such circumstances the government is not without responsibility when it places its officers in such a position that they are compelled to choose between dishonesty on the one hand and penury on the other. The salaries of the assistant treasurers and their principal officers should also be'increased, and for substantially the same reasons. It has been found imi^ossible for the last few years to retahi the services of the most efficient clerks ia the Treasury Department except by additions to their lawful salaries, through an appropriation placed in the hands of the Secretary for that purpose. The distribution of this appropriation is an unpleasant duty for the Secretary, and it cannot be performed without producing jealousies and discontents among the officers of the department. Speaking generally, it may be said that the heads of bureaus, chief clerks, and clerks in charge of diAdsions, are inadequately compensated for the serAdcQS they perform. The routine business of the department can be performed in a satisfactory manner by clerks receiving the compensation now provided by law; but men on whose judgment and discretion the government relies for the proper transaction of the business of the country, and whose labors are not limited to the ordinary hours of duty, should be made to feel that they are properly compensated. There are two changes in the organization of the Treasury Department which I consider important. The first change to which I refer is the creation of a Chief ComptroUer of the Treasury, who shall be authorized to control the system of accounting by the several Auditbrs and Comptrollers, and to Avhom all appeals shall be made upon questions arising inthe accounting offices of the Treasury. The creation of this office, clothed with the powers indicated, Avill give uniformity to the accounting system, and I trust it will be in the power of the officer appointed to simplify the system and materially reduce the expenses of the department in this particular. The second change to which I call attention, is, in my' opinion, even more important. At present, there are eight divisions in the Secretary's office, whose duties are connected exclusively with the customs revenue system. There is no person, except the Secretary of the Treasury, who is bylaw authorized to passfinally,oriu any way authoritatively, upon questions arising in the administration of the customs revenue laws. At the present time the revenue from customs is as large as the revenue from the excise system. The number of men employed and the field of its operations are nearly as great. It is impossible for the Secretary of the Treasury to give to the various questions that arise in the administration of the system that attention which is essential to the service. The duties of superintending the collection of the customs revenue are so varied, delicate, and important, as to justify and require the exclusive attention of the most competent person whose services can be obtained. The ex XII REPORT ON THE FINA:NCES. perience of the present year in the administration of the internal revenue system and the collectioh of the excise tax, justifies the opinion that the establishment of the office of commissioner of customs revenue, corresponding in powers and position to that of the office of Comriiissioner of Internal Eevenue, and the appointment of, a competent commissioner, would render the execution of the customs-revenue laws much more effi-cient and harmonious, while the 'revenue would probably be increased to the amount of many millions of dollars annually. Nor is it probable that the expenses would be materially greater. Including interest earned and not paid, and deducting cash on hand, the debt of the CTnited States, on the 1st of March last, was $2,525,463,260 01, and, subject to the same conditions, it was $2,453,559,735 23 on the 1st of the present month, showing a decrease of $71,903,524 78. This apparent decrease of the public debt is less than the actual decrease. Considerable sums have been paid on account of war and other old claims not previously ascertained, and therefore not included in any debt statement. The account of March 1, from the necessity of the case, included only the interest accrued and not then payable; but, as a matter of fact, there were outstanding and overdue interest coupons, and of these several millions have since been paid out of the ordinary revenue. Previous to March 1, no interest account had ever been kept with the scA^eral loans. . Such measures as were foui^d practicable have since been taken to ascertain the exact condition of these accounts. The bonds issued by the United States in aid of railways, amounting to $62,625,320, being in the nature of a loan, are not included in the foregoing statement. During the fiscal year ending June 30, 1869, there was an excess of receipts over expenditures, including interest on the public debt, of $49,453,149 46. Of this excess, $12,992,370 03, as nearly as can now be ascertained, arose previous to March 1, and thereriiainder, $36,460,779 43, between that time and the 1st day of July. This excess was applied from time to time to the purchase of 5-20 bonds, and the excess of receipts since July 1 has been used in the same manner. These purchases amounted, in the aggregate, on the 30th day of NoA^ember, to $75,476,800. As a large part of the excess of receipts was realized in coin, sales of gold have been made from time to time, and the proceeds applied to the purchase of bonds. With the exception of the sale of moderate amounts of coin in Chicago, New Orleans, St. Louis, and Baltimore, for the payment of duties, the sales of gold and the purchases of bonds have been made uniformly through the agency of the assistant treasurer at New York, and without any expense to the government, except the comparatively small amount paid for advertising the proposals. The average premium on gold sold since March the 1st has been 32^^ percent., and the average premium paid for bonds has been 16 ^^^^ per cent. Upon the SECRETARY OF THE TREASURY. XIII basis of the sales of gold and the purchase of bonds, the average price paid for bonds, in coin, has been 88 yl^o per cent. The act of February 25, 1862, provided that the coin received for duties upon imported goods should be annually set apart as a sinking fund to the extent of orie per centum of the entire debt of the United States. In conformity with this requirement, I have purchased bonds to the amount of $20,044,800, and designated them as belonging to the sinking fund. These purchases are a substantial compliance with the statute from the 4th of March last. I have not felt myself authorized or required to make any provision for the time that elapsed after the passage of the act and prcAdous to the commencement of the present administration. With the excess of means at my command I have purphased bonds in. addition to those purchased for the sinking fund to the amount of $55,432,000. These are held as a special fund, subject to the action of Congress, and I respectfully recommend that they be added to the sinking fund, and that any future purchases'that may be made be so added, until the gross amount shall constitute a fund equal to that which would have been created if there had been no delay in the execution of the law. The depreciation of the currency is due to tAvo causes—first, an excessiA^e issue; and secondly, to the want of faith in the government; and the extent of the influence of thefirst-namedcause cannot be ascertained until the second is removed substantially. Whenever our credit shall be so much improved at home and abroad that holders of our bonds are disposed to retain them, eA^^en when the pubhc mind is excited upon financial subjects, we shall be able to judge more accurately the extent of the overissue of paper money. It is also true that the quantity of currency necessary for the transaction of the business of the country cannot now be fixed accurately. Since the close of the war the wants of the States of the South have increased, and, consequently, a large amount of currency has been withdrawn from other sections to supply the demand there created. The , amount necessary for the purposes of the South wiU steadily increase for the next two years. The construction of the Pacific railroad is likely to result in the substitution of paper for coin by the people on the Pacific coast. It is probable that the demand for paper for that purpose will not be less than thirty millions of dollars. As a consequence, a very large quantity of coin will be withdrawn^from circulation, and thus practically the coin Avill be increased upon the Atlantic coast, and the paper in circulation in the States east of the Eociy Mountains will be materially reduced.- These changes AVdl tend to diminish the difference between paper and coin. The ability of the country to resume specie payments will not be due to any special legislation upon that subject, but to the condition of its industries, and to its financial relations to other countries. These, of course, will be more or less' dependent upon the general policy of the government. The war exhausted the country of its material wealth, and XIV REPORT ON THE FINANCES. i the States of the South were literally impoverished. A necessary condition for the resumption of specie payments was the development of the industry of the nation, both South and North, and the consequent accumulation of the movable products of industry to such an extent that our exports of those products should be equal substantially to qur imports. So long as it is necessary to pay for merchandise imported, by the transfer of government bonds or other evidences of indebtedness to other countries, so long it will be impracticable to resume and maintain specie payments. When the products of industry exported shall be equal substantially to the products of other countries imported, there will be no demand for specie for export, except what may arise from the circumstance that our bonds held abroad are sent home, sold in our markets, and the proceeds, exported in coin. When the credit of the country shaU be fully estabhshed in Europe, and there shall be no doubt either of our ability or disposition to meet all our obligations, bonds heretofore, and now to a large extent, held by merchants and bankers, will be transferred to capitalists for permanent investment. When this change shall have taken place, the probability of our securities being sent home under ^ the influence of political or financial disturbances in Europe wiU be very slight; and when, as a concurring fact, our exports, exclusive of public securities, shall be equal to our imports, specie payments may be resumed without even a temporary embarrassment to the business of the country. One of the most efficient means of strengthening the country in its financial relations with other countries is the development of our commercial marine. The returns show that' a very large amount of the foreign trade is in English hands. We are not only, thus dependent upon a rival country for the performancie of the business Avhich should be in the hands of our own people, but our ability to maintain specie payments is materially diminished. If the entire foreign trade of the country, both of exports and imports, were carried on in American ships, the earnings would not be less than seventy-five millions of dollars a year. At present the freights of the foreign trade in American ships do not exceed twenty-eight millions of dollars. Were the trade exclu. sively in American hands, a large part of tbis difference of fortyseven milhons' would be due to citizens of the United States, and payable in other countries. This amount would be thus added to; our ability to pay for goods imported from those countries. If, for example, an American citizen purchase in New York a thousand barrels of flour for six thousand dollars, and export it to Liverpool in ah American vessel, and it is there sold for seven thousand dollars, a bill of exchange may be drawn against the proceeds, and an invoice of goods of the value of seven thousand dollars purchased in England entirely liquidated, although at the^ custom-house at New York there would be an apparent balance against the country of one thousand dollars. But if, on the other hand, the thousand barrels of flour are SECRETARY OF THE TREASURY XV exported in a British vessel, the proceeds of the flour realized in New York, and which can be applied to the payment of goods bought iu England, will be only six thousand dollars, and there will remain an actual ba)lance against the country of a thousand dollars. This familiar example shows-the importance of re-establishing our commercial supremacy upon the ocean. And I deem it, therefore, essential to our prosperity that the shipping interest of the country be fostered, not only as a nursery for seamen, but also as an essential agency in enabling the government to institute and maintain specie paymer^ts. It is an interest also, which, in its development, is as important to the States and people remote from the seacoast as it is to the maritime sections. Every addition to our facilities for the export of the products of the interior is as advantageous to the producers as to the merchants and ship-builders of the coast. , While I do not anticipate that it will be necessary to delay resumption until our proper commercial position is regained, I am satisfied that the development of the navigation and ship-building interests will improve the credit and rapidly augment the wealth of the country. The suggestions that I haA^e made indicate my opinion that it Avill not be vdse to resume specie payments while so large a part of the interest-bearing debt of the country is represented byfive-twentybonds and held by European merchants, bankers, and manufacturers. Questions that have been raised in regard to the nature of the obligation assumed by the government in the issue of these bonds haA^e undoubtedly deterred many persons from purchasing them as a permanent investment, and, consequently, they are largely held in this country and in Europe for speculative purposes, by persons who design to put them upon the market Avhenever the advance shall furnish a sufficient inducement, or when political or financial disturbances may create a demand for money for other purposes. It is probable that from seven to nine hundred milhons of these bonds are now held in Europe, and, to a considerable extent, by persons who wiU dispose of them under the influences to which I haA^e referred. Such a panic as existed in Europe in 1866, at the opening of the Austrian and Prussian war, would be likely to induce the return of a sufficient amount to this country for sale to embarrass business, and, in case of resumption, to cause the suspension of the banks. It is, therefore, in my judgment, essential that the larger part of the five-twenty bonds be withdrawn, and that other bonds be substituted in their place, issued upon terms and conditions which admit of no doubt. In fine, the practical question is not merely the resumption of specie payments—as a measure by itself it is not difficult—^but the problenp. is, to resume under such circumstances that the' position can be maintained, not only in times of tranquillity, but also in periods of excitement and peril. Our course, it seems to me, is plain. Every measure of the government bearing upon the subject should tend to appreciate the value of oui' paper currency. It is probable that some decrease in the volume of paper will XVI ' REPORT ON THE FINANCES. ultimately be necessa^ry, and I, therefore, respectfully suggest that the Secretary of the Treasury be clothed with authority to reduce the circulation of United States notes in ah amount hot exceeding two miUions of doUars in SLUJ one month. Thus will the country be brought, gradually it may be, and yet without disaster, into a condition when the resumption of specie payments will be easy if not unavoidable. On the 1st of December, 1869, the principal of the pubUc debt of the United States, not deducting bonds and cash on hand, amounted to $2,605,286,789 82. Of this amount the sum of $356,113,258 50 is represented by United States notes not bearing interest. The larger part of this is needed for circulation, but the amount can be reduced from the ordinary revenue of the country if Congress shall consider it expedient to make provision for such reduction. The fractional currency in circulation was $38,885,564 68, and there is no occasion for any legislation in refereiice to this item of the public debt. There were outstanding, also, certificates for gold deposited ih the. treasury to the amount of $36,862,940. These certificates are redeemable on presentation. These three items amount in the aggregate to $431,861,763 18, and in making provision for the public debt they are not necessarily to be considered. Of the loan of January 1, 1861, the sum of $7,022,000 is outstanding, and payable on the 1st of January, 1871. The loan of 1858, of $20,000,000, is payable in 1873. The bonds known as ten-forty, bonds, amounting to $194,567,300, are not payable until 1874. The six per cent, bonds, payable in 1881, amount to $283,677,600. As the bonds known as eighty-ones and ten-forties, amounting in the aggregate to $478,244,900, are not payable and cannot be paid previous'to 1874 and 1881, it is unnecessary to consider them in making provision for a new loan. ThefiA'-e-twentybonds, amounting in the aggregate to $1,602,671,100, are either redeemable or wUl soon become redeemable, and it is to this cla>ss of the pubhc debt, and to this class alone, that attention should be directed. Of this amount the sum of $75,477,800 has been purchased since March last, and the bonds are now held by the government. Before any measure for funding the five-twenty bonds can be consummated the government will be able to purchase at least $75,000,000 more. There will then remain, on the 1st of July next, about $1,450,000,000 of the five-twenty bonds in the hands of the public creditors. Of the entire indebtedness of the United States, only the unimportant sum of $27,000,000 wdl be due and payable previous to 1874. Under these circumstances it does not seem to me to be wise to authorize the funding of the whole amount of the five-twenty bonds, which, as is noAv anticipated, wUl be outstanding on the 1st of July next, but that $250,000,000, at least, should be suffered to remain either for purchase or redemption previous to 1874. Should the sum of $250,000,000 be left for that purpose, the entire public debt would be in a condition to be SECRETARY OF THE TREASURY. XVII easUy redeemed. Between 1874 and 1881 the ten-forty bonds could be paid, and provision also made for the redemption of the bonds which vdll be payable in the year 1881. I t may be wise to reduce the proposed loan to $1,000,000,000, which would then leave for payment prcAdous . to 1881 the sum of about $670,000,000, or hardly more than $60,000,000 a year. Assuming that the proposed loan will be for an amount not exceeding $1,200,000,000,1 recommend that it be offered in three classes, of.$400,000,000 each: the first class of $400,000,000 to be payable in fifteen years, and to be paid in twenty years; the second class of $400,000,000 to be payable in twenty years, and to be paid in twenty-five years; the third class of $400,000,000 to be payable in twenty-five years, and to be paid in thirty years. The essential conditions of the new loan apiiear to me to be these: 1st. That the principal and interest shall be made, pay able in coin. 2d. That the bonds known as the five-twenty bonds shall be received in exchange for the new bonds. 3d. That the principal be payable in this country, and the interest payable either in the United States .or in Europe, as the-subscribers to the loan may desire. 4th. That the rate of interest shaU not exceed 4^ per cent, per annum. 5th. That the subscribers in Europe shall receive their interest at London, Paris, Berlin, or Frankfort, as they may elect. 6th. That the bonds, both principal and interest, shall be free from all taxes, deductions, or abatements of any sort, unless it shall be thought wise to subject citizens of the United States to such tax ux3on income from the bonds as is imposed by the laAvs of the United States upon income derived from other money investments. There are tAvo reasons, and each seems to me to be a controUing reason, why the bonds of the United States should be exempt from State and. local taxes. If not so exempt, t^ie amount of the taxes imposed by the local authorities AviU be added to the interest the government Avill be required to pay, and thus the nation will be compelled to provide for taxes imposed by the local authorities. Secondly. Inasmuch as the ability to b'orrow money may, under some circumstances, be essential to the preserA^ation of the government, the power should not, eA^eii in times of peace and prosperity, be qualified by any concession to the States of the right to tax the means by Avhich the national gOA^ernment is maintained. The right to use its lawful powers free of any condition, restriction, or claim of another, is an essential condition of sovereignty, and the national government should never surrender or qualify its power in this particular. In offering the new loan, citizens and subjects of other governments should receive the strongest assurance that the interest and principal are to be paid in coin, according to the terins of the bonds issued, Avithout any deduction or abatement whatsocA^er. In order to avoid the necessity of employing a£:ents for the negotiation the loan, I respectfully recommend that a liberal commission be Digitized forof FRASER http://fraser.stlouisfed.org/ II—F Federal Reserve Bank of St. Louis XVIII REPORT ON THE FINANCES. allowed to subscribers, and that those who first subscribe be permitted to select the class of bonds in which their subscriptions respectively shall be made. I further recommend, in connection Avith the proposed loan, that the banks established under " the act to provide a national currency " be required to substitute the bonds that may be issued under the proposed loan act for those now deposited as security for the redemption of their bills. Should any bank be unwilling to accept the new condition, provision should be made for the surrender of its charter, and authority giA'^en for the organization of new banks to supply the deficiency thus created. An essential condition to the success of the proposed new loan is the continuance of the present revenue system. A chief means by which the holders of the fiA^e-tAventy bonds can be induced to surrender them and receive a bond upon longer time and at a lower rate of interest, is the certainty furnished by the magnitude of the national revenue that these bonds are soon to be redeemed. We must be prepared to offer them the alternative either of accepting the new bond at a lower rate of interest, or payment of the principal of the e^dsting bonds. When the fivetwenty bonds shall have been funded t o t h e amountof $1,000,000,000 or $1,200,000,000, the revenues can be reduced materiaUy, and yet sufficient sums be raised to meet the ordinary expenses of the government, to pay the interest on the public debt, and also to pay $25,000,000 to $50,000,000 of the principal annually. Should our success in negotiating a new loan be equal to my expectations, based upon the fact that the ability and disposition of the people of the United States to pay the public debt are sufficient to justify us in assuming that the bonds of the United States Avill command the highest rates in the markets of the world, we shall then be in a condition to enter upon the AVork of reducing taxation at the commencement of the next session of Congress. ^ On the 30th of June, 1868, the amount of outstanding three per cent, certificates and cornpound-interest notes convertible into three per cent, certificates was $71,604,890. On the 30th of June, 1869, the amount outstanding was $54,991,410, showing a reduction of $16,613,480 in that form of indel;)tedness. On the 1st of December, 1869, the amount outstanding was stUl further reduced to $49,716,150, shoAving a total reduction, in seventeen months, of $21,888,740. The three percent, certificates are a substitute, to a considerable extent, for United States notes, being largely held b y t h e banks as a portion of their reserve, and thus indirectly, though not to their full nominal A^alue, they swell the volume of currency. I recommend that proAdsion be made for the redemption of the three per cent, certificates Avithin a reasonable time; and, as a compensating measure for the reduction in the amount of currency which would thus be caused, that a\ithority be given to grant circulation to banks in the Digitized States for FRASER where the banking capital is less than the share to which they SECRETARY OF THE TREASURY.' XIX would be entitled, to an amount not exceeding thirty-five millions of dollars in the aggregate. The redemption of the three per cent, certificates and the additions to the banking capital might be so arranged as not to produce a serious disturbance in the finances or business of the country, while additional banking capital would be supplied to the sections now in need of it, and this vdthout any increase of the volume of circulation. There are two evils in the present banking system which require remedy by prompt and efficient legislation. The first is: the practice on the part of banks of allovdng interest upon deposits. The effect of this practice is, that moneys in the hands of individuals which otherwise might be loaned for regular mercantile and other business purposes are diverted into the custody of banks, upon the idea that, if the security is not better, payment can be obtained at a moment's notice. Country banks, and others remote from the large centers of trade, having received money on deposit for which they pay interest, are anxious to transfer such funds to other banks from which they will receive an equal or large rate of interest in return. They are stimulated also by the desire to place their funds where they can be at all times commanded. Thus influenced, large sums are placed on deposit Avith banks inthe cities, especiaUy in the city of New York, which is the great center of trade and finance for the Atlantic coast. In the ordinary course of trade the currency of the country tends rapidly to the cities, and it is uuAvise to stimulate this tendency by artificial means. But the evil does not end with the impoverishment of the country. As the banks hi the cities may be called upon at any moment to respond to the drafts of their depositors, they decline to make loans representing such funds, upon commercial paper payable on time, but insist upon making call loans, as they are termed, with government bonds or other obligations pledged as collateral security. Merchants generally Avill not borrow money in large sums payable upon demand. The consequence is that the moneys thus accumulated in the city banks are loaned to persons engaged in speculative pursuits. The extent of this evil is seen in the fact that, of the bank loans in the city of New York in October, 1868, $98,000,000 were upon commercial paper, and $68,000,000 upon demand, with a pledge of collaterals; and in October, 1869, $99,000,000 were upon commercial paper, and $59,000,000 upon demand. In the former year, 41 per cent., and in the latter year, 37 per cent., of the loans made by the New York banks were upon demand. A further result is seen in the fact that parties borrowing money upon commercial paper for legitimate commercial purposes, pay from three to six per cent, additional interest per"annnm,' as compared with persons who borrow money for speculative purposes. I therefore respectfully recommend that a„ law .be, passed prohibiting absolutely the payment of interest by banks upon deposits, and limiting also their loans upon collaterals to an amount not exceeding ten per cent of their capital. XX REPORT ON T H E FINANCiES. T am satisfied also that the practice of certifying checks, even when funds are in the bank to the credit of the drawer of the check, is fraught with evil, and that it ought to be entirely prohibited. The foUowing statement exhibits the receipts and expenditures for the fiscal year ending June 30, 1869: / • • RECEIPTS. Customs. Internal revenue Lands Direct tax MisceUaneous sources $180,048,426 158,356,460 4,020,344 765,685 • 27,752,829 - Total, exclusive of loans 63 86 34 61 77 370,943,747 21 EXPENDITURES. Civil service and miscellaneous $56,474,061 Pensions and Indians 35,519,544 War Department 78,501,990 Navy Department .- 20,000,757 Interest on the public debt « . . . 130,694,242 Premium on 7 3-10 "United States treasury notes 300,000 53 84 61 97 80 . i 00 Total, exclusive of loans 321,490,597 75 Eeceipts in excess of expenditures 49,453,149 46 The folloAV^ing statement exhibits the receipts and exiienditures for the quarter ending September 30, 1869: RECEIPTS. Customs Internal revenne Lands MisceUaneous sources $52,598,921 47, 926,352 893,864 7,412,483 Total, exclusive of loans 86 51 08 57 108,831,622 02 EXPENDITURES, after deducting the amount of repayments by disbursing officers and others: CiAdl service and miscellaneous .. $15,102,202 05 Indians and pensions 13,547,942 79 War Department 13, 595^ 468 05 Navy Department 5, 782,630 96 Interest on the pubUc debt 37,452,270 74 . Total, exclusive of loans 85,480,514 59 Eeceipts in excess of expenditures - . . / 23,351,107 43 SECRETARY OF THE TREASURY. XX:i The estimated receipts ahd expenditures for the three remaining quarters of the fiscal year ending June 30, 1870, are as follows: RECEIPTS. Customs Internal revenue Lands. MisceUaneous sources $135,000, OQO 00 127,000,000 00 4,000, 000 00 20,000,000 00 « Total 286,000,000 00 EXPENDITURES. Civil service and miscellaneous . . $40,000,000 00 Pensions and Indians 21,000,000 00 War Department 40,500,000 00 Navy Department. 14,000,000 00 Interest on the pubUc d e b t . . . . . . . . . . 93, 750,000 00 Total .......:...... 209,250,000 00 Estimated receipts in excess of expenditures... 76, 750,000 00 Estimated receipts and expenditures, based upon existing laws, for the fiscal year ending June 30,1871: RECEIPTS. Customs Internal revenue Lands MisceUaneous sources $185, OtfO, 000 175,000,00.0 5,000,000 28, 000, 000 Total . . . . . , . . . . . . . . . . . . . . . . . . . : . . . . . . 00 00 00 00 393,000,000 00 EXPENDITURJES. CivU service and .miscellaneous...... $60, 000, 000 00 Pensions and Indians 36, 000, 000 00 War Department 50,000,00000. Navy Department 18, 000, 000 00 Interest on the pubhc debt 127, 000, 000 00 Total 291,000, 000 00 Estimated receipts ih excess of expenditures . . 102, 000, 000 00 The foregoing estimates of receipts are made upon the assumption that the laws now in force relating to customs and internal revenue will not be so changed as to materially affect the revenues, and the estimates of expenditures are based upon the expectation that no extraordinary appropriations Avill be madeV GEO. S. BOUTWELL, Secretary of the Treasury, Hon. JAMES G. BLAINE, Spealcer of the House of Representatives, REPORT ON THE FINANCES. XXII Statement of the indebtedness of Acts authorizing loans/and synopsis of same. Acts of July 21,1841, and April 15,1842. Actof Jan. 28,1847... Actof March31,1848. Actof Sept. 9,1850... Old funded and unfunded debts. Acts prior to 1857 . . . Act of Dec. 23,1857 . Act of June 14,1858. Actof June22,1860. Actof Dec. 17,1860... Actofreb.8,1861.... Act of Marcli 2, 1861. Actof March 2, 1861. Acts of July 17,1861, and August 5,1861. Authorized a loan of $12,000,000, hearing interest at a rate not exceeding 6 per cent.. per annum, and reimbursable at the wiU of the Secretary, after six , months' notice, or at any time after three years from January 1, 1842. The act of April 15,1842, auibhorized the loan of an additional sum of $5,000,000, and made the amount obtained on the loan after the passage of this act reimbursable after" six months' notice, or at any time not exceeding twenty years from January 1, 1843. This loan was niade for the purpose of redeeming outstanding treasury notes, and to defray any of the public expenses. Authorized the issue of $23,000,000 in treasury notes, bearing interest at a rate not exceeding 6 per cent, per annum,- with authority to borrow any portion of the amount, and issue bonds therefor, bearing interest at a rate not exceeding 6 per cent., and redeemable after December 31, 1867. The 13th section authorized the funding of these notes into bonds of the same description. The act liinited the amount to be borrowed or issued in treasury notes and funded as aforesaid to $23,000,000, but authorized the funding of treasury notes issued under former acts beyond that amount.' The excess of tho $23,000,000 is made up of treasury notes funded under the 14th section. Authorized a loan of $16,000,000, bearing interest at a rate not exceeding 6 per cent, per annum, and reimbursable at any time after twenty years from July Ij 1848. Authority was given the Secretary to purchase the stock at any time. • ! Authorized the issue of $10,000,000 in bonds, bearing 5 per cent, interest, and redeemable at the end of fourteen years, to indemnify the State of Texas for h,er relinquishment of all claims upon the IJnited States for liability of the debts of Texas, and for t5ompensation for the surrender to the United States of her ships, forts, arsenals, custom-houses, &c., which became the property of the TJnited States at the time of annexation. ; Consisting of unclaimed dividends upon stocks issued before the year 1800, and those issued during the war of 1812. •Difierent issues of treasury notes .; -Authorized au issue of $20,000,000 ih treasury notess bearing interest at a rate not exceeding 6 per cent, per annum, and receivable in payment of all public dues, and to ue redeemed after the expiration of one year from date of said notes. Authorized a loan of $20,000,000, bearing interest at a rate not exceeding 5 per cent, per annum, and reimbursable at the option Of the government at any time after the ejcpiration of fifteen years from January 1,1859. Authorized a loan of $21,000,000, bearing interest at a rate not exceeding 6 per cent, per annum, and reimbursable witiiin a period not beyond twenty years, and not less than ten years, for the redemption of outstanding treasury notes, and for no other purpose. : Authorized an issue of $10,000,000 in treasury^ notes, to be redeemed after the expiration of one year from the date of issue, and bearing such a rate of interest as may be offered by the lowest bidders. Authority was given to issue these notes in payment of warrants in favor of public creditors, at their par value, bearing 6 iier cent, interest per annum. Authorized a loan of $25,000,000, beariug interest at a, rat^ not exceeding 6 per cent, per amium, and reimbursable within a period not beyond twenty years, nor less than ten years, This loan was made for the pavment of the current expenses, and was to be awarded to the most favorable Didders. Authorized a loan of $10,000,000, bearing interest at a rate not exceeding 6 per cent, per annum, and reimbursable after the expiration of ten years from July 1, 1861. In case proposals for the loan were not acceptable, authority was given to issue the whole amount in treasury notes bearing interest at a rate not exceeding six per cent, per annum. Authori^ty was; also given to substitute treasury notes for the whole or any part of, the loans, for which the Secretary was by law authorized to contract and issue bonds at the time of the passage of this act, and such tireasury notes were to be made receivable in payment of all public dues, and redeemable at any time within two years from March 2,1861. Authorized an issue, should the Secretary of the Treasury deem it expedient, of $2,800,000 in coupon bonds, bearing interest at the rate of 6 per cent, per annum, and redeeinable in twenty years, for the payment of expenses incurred by the Territories of Washington and Oregon in the suppression of Indian hostilities during the years 1855 and 1856. Authorized a loan of $250,000,000, for which could be issued bonds bearing interest at a rate not exceeding 7 per cent, per annum, irredeemable for twenty years, and after that redeemable at the pleasure of the TJnited States ; treasury notes bearing interest at the rate of 7.30 per cent, per annum, payable three years after date, and TJnited States notes without interest, payable on demand, to the extent of $50,000,000, (increased by act of Pebruary 12, 1862, to $60,000,000,) to bonds and treasury notes to be issued m. such proportions of each as the Secretary may deem advisable. The supplementary act of August 5, 1861, authorized an issue of bonds bearing 6 per cent, interest SECRETARY OF THE TREASURY. XXIII tlie United States, June 30,1869. AVhen redeem- Kate of inable. terest. Amount au thorized. Amount issued. 20 years! After Dec. 31, 6 per ct. perj P a r . . ' ' 1862. annum. $17,000,000 $8,000,000 $6,000 00 Loan of 1847... 20 years After Dec. 31 6 per cent. per| P a r . . annum. 1867. 23,000,000 28,207,000 26,150 00 Loan of 1848. . 20 years After July 1 6 per cent, per P a r . . annum. 1868. 16,000,000 16, 000, 000 69, 850 00 Texas indem'ty 15 years!After Dec. 31 5 per cent, per Par-. annum. 1864. 10,000,000 5, 000,000 242, 000 00 Title. Amount outst nding. U Loan of 1842. 5 and 6 per ct Par. De- On demand maud. Treasury notes On demand.. .. I m . to 6 plot Par, Treasury notes l y e a r . 1 year after date!5 to 5^ per ct ParOld funded debt! 113, 915 48 104, 511 64 2, 400 00 20, 000,000 Loan of 1858. . . 15 yearslDec. 31,1873.... 5 per cent, per Par.annum. 20, 000, 000 20, 000, 000 20, 000, 000 00 Loan of I860- . . 10 years IAfter Dec. 31 5 per cent, peri Par.annum. ' 1870. 21, 000, 000 7,022,000 7, 022, 000 00 Treasury notes 1 year. 1 year after date 6 and 12 perct. per annum. P a r . . 10, 000, 000 10,000,000 After June 1, 6 per cent, perl Loanof Peb.8, 10 or 20| 1871. . Par.. annum. 1861. 25, 000,000 18, 415, 000 22,468,100 22, 468,100 12, 896, 350 12,896, 350 Treas'y notes < Oregon war. 2 years 2 years after") date. I 60 days after ( J 60 days date. per cent, per] P a r . . annum. 20 years! AfterJulyl,'81 16 per cent per|Par. annum. 20-year sixes... 20 years AfterJune30,'81 [6 per ct. p. au. Par. After Aug.18,'64 " 7.30 per ct.p. 7.30 notes Par. annum. (two issues.) I yrs..' After Sept.30,'641 Demand notes.. |Payable|[Deinand. . . . on demand. 18, 415,00() 00 ISTone. 2, 800, 000 1, 090, 850 945, 000 00 50, 000, 000 50, doo, 000 00 139, 999, 750 139,, 317, "500 00 60,000, 000 123, 739 25 REPORT ON THE, FINANCES. ^XXIV Statement of the indebtedness of Acts authorizing loans, and synopsis of same. Act.5 of July 17,1861, and Augusts, IS'Ol —Continued. Actof Feb. 25,1862... June 30, 1864....... \ January 28,1865.--. 3 Act of Eeb. 25,1862, .. Actof July 11,1862.Resolution of Congress, Jauuary 17, 1863. Act of March 3, 1863. Actof Apriri2,1806. Actof Feb.25,1862... March 17,1862.-...-.. July 11,1862 , Actof June 30, 1864.. Actof March 3, 1863. Actof June 30, 1864. ActofMarch3,1863. Act of March 3,1864. Act of March 1,1862.. Act of March 3,1863., Actof July 17,1862 . Act of March 3,1863. , per annum, an d xjayable at the pleasure of the United States after twenty years from date, wliich may be issued in exchange for 7.30 treasury notes, but no such bonds to be issued Ibr a less sum than $500 ; and the whole amount of such bonds not to exceiad the whole amouut of 7.30 treasury notes issued. Authorized the issue of $500,000,000 in 6 per cent, bonds, redeemable after five years, and payable twenty years from date, which may be exchanged for United States notes. • Also, Authorized the issue of not over Sll,000,000 additional of similar bonds, to meet subscriptions already made and paid for. ; On hand unsold in the United States or Europe. • Autho.rized 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 July 17, 1861. Authorized an additional issue of $150,000,000 legal-tender notes, $35,000,000 of which might be in denominatioiLS less than five dollars; $50,000,000 of this issue to be reserved to pay temporary loans promptly in case of emergency. , Authorized the issue of $100,000,000 in'United States iiotes for the immediate paj'ineiit of the army and nays'-, such notes to be a part of the amount provided for in any bill' that may hereafter be passed Ijy tliis Congress. (The amount in. this'resolution is iiicluded in act of March 3, 1863.) A further issue of $150,000,000 in United States notes, for the purpose of con. verting the treasury notes which may be issued under this act, and for no other purpose. And a further issue, if necessary, for the payment of the army and navy, and other creditors of the. government, of $150,000,000 in United States notes, which amount includes the $100,000,000 authorized by the joint resolution of Congress, January 17, 1863. Provided, That, of the United States notes, not more than ten milUons of doUars may be retired and canceled within six months from the passage of this act, and thereafter not more than four millions of doUars in any one month : And -provided further, That the act to which this is an anibndnient shaU continue in fall Ibrce in all its i)rovisions, except as modified by this act. Authorized a temporary loan of $25,000,000 in United States notes, for not less than thirty days, payable after ten days' notice, at 5 per cent, interest per annum. (This was increased tb $100,000,000 by the foUowing acts.) Authorized an increase of temporary loans of $25,000,000, bearing interest at a rate not exceeding 5 per cent, per "annum. Authorized a fui'ther increase of temporary loans of''$50,000,000, maldng the wliole amount authorized $100,000,000. Authorized the increase of temporary loans to not exceeding $150,000,000, at a rate not exceeding 6 per cent. '. Authorized a loan of 1300,000,000 for this, and $600,000,000 for the next fiscal, year, for which could be issued bonds running not less than ten nor more than forty years, princi]pal and interest payable in coin, bearing interest at a rate not "ei-ceeding 6 per cent, per annuin, payable in bonds not exceeding $100 annually, and on all others semi-annually, 'the whole amouut of bonds, treasury notes, and United States notes, issued under this"- act, not to exceed the sum of $900,000,000. ,And so much of this act as limits thi3 loan to the current fiscal year is repealed by act of June 30,1864, which also repeals the authority to borrow money conferred by section 1, except so far as it may affect $75,000,000 of bonds already advertised. And treasury notes to the amount of $400,600,000, not exceeding three years to run, Avith interest at not over 6 per cent, per annum, principal and interest payable ih laAvfol money, which may be made a legal-tender for their facevalue, excluding interest or convertible into United States notes. Secretary may receive gold on deposit and issue certificates therefor, in sums not less than twenty doUars. Authorizes tlie issue of bonds not exceeding $200,000,000, bearing date March 1, 1864, or any subsequent period, redeemable at the pleasure of the government after any period not less than five years, and payable at any period not more than forty years from date, in coin, bearing interest not exceeding 6 per cent, yearly, payable on bonds not over one hundred dollars annually, and on aU other bonds semi-annuaUy, in coin. Authorized an issue of certificates of indebtedness, payable one year from date, in settlement of audited chiims against tho government. Interest 6 per cent. i)er annum, payable in coin; and by Payable in lawful curi?ency on those issuecV after that date. .Amount of issue not specified.. Authorized an issue of notes of the fractional parts of one doUar, receivable in payment of all dues, except customs, less than five dollars, and exchangeable for United States notes in sums not less than five doUars. Amount of issue not specified. Authorized au issue not exceeding $50,000,000 in fractional currency, (in lieu ' of postage or other stamps,) exchangeable for United States notes iii sums not less than three doUars, and receivable for. any dues to the United States less SECRETARY OF THE TREASURY. XXV the United States, &c.—Continued.. ri. .2 0 Title. AVlien redeem- Rate of interest. able. a Amount authorized. Amount issued. Amount outstanding. 8 20-year sixes.-- 20 years After June 30, 6 per cent, per Par.- Exchange'ble annum. 1881. for 7.30 notes. $34,900 00 Five-twenties-- 5 or 20 After AprU 30, 6 per c e n t — Par-- $515,000,000 $514,771,000 514, 771,600 00 1867. years. Par-. 450,000,000 356,000,000 00 > Temp'y loan.Notless After 10 days' 4, 5, and 6 per P a r . . cent. than 30 notice. days. 150,000,000 186,310 00 None United States • notes, new issue. • Loan of 1863 After June 30, 6 per c e n t . . . . Pre'm 4.13p. 1881. cent. 75,000, OOO 75,000,000 75, 000, 000 00 . 2yearsafterdate 5per cent.;.. Treasury notes. 2l yyears, e a r . . 1'year after date 5per cent...; Par.(roldc er tifi cat es On demand Ten-forties .. . - 10 or 40 After Feb. 28, 5 per cent years. 1874, • • 400,000,000 211, 000,000 347, 772 00 . 30 489, 640 00 Not specified Par.- 200,000, 000 196,117, 300 194,567,300 00 Five-twenties. 5 or 20 After Oct. 31, 6 per c e n t . . . . Par-years. 1869; Certificates of l y e a r . - l y e a r after date 6 per c e n t — Par- - Not specified . indebtedness. Postal currency Not specified • 3, 882,500 00 • 12, 000 00 • •4,605,708 52 REPORT ON THE FINANCES. XXVI Statement of the indebtedness of Acts authorizing loans, and synopsis of same. Actof March 3,1863— Oontiniied. Actof June 30, 1864.. Actof Juno 30, 1864 Act of March 3,1863-^ c t of June 30 1864.. Actof Jan. 28,1865... Act of March 3,1865., Act©f AprU 12,1866, amendment to act of March 3,1865. Acts of July 1, 1862, and July 2,1864. Act of March 2,1867.. than five doUars, except duties on imports. The whole amount issued, including postage and other stamps issued as currency, not to exceed $50,000,000. Authority was given to prepare it in the Treasury Department, under the supervision of the Secretary. Authorized issue in lieu of the issue under acts of July 17, 1862, and March 3, 1863, the whole amount outstanding under all these acts not to exceed $50,000,000. 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 boiffls sliall bear an" annual interest not exceeding six per centum, payable semi-annually in coin. And the Secretary of the Treasury may dispose of such bonds, or any part thereof, and of any'bonds commonly known as fi^-twenties, remaining unsold, on such terms as he may deem most advisable, for lawful money of the TJnited States, or, at his discretion, for treasury notes, certificates of indebtedness, or certificates of deposit, issued under any act of Congress. Authorizes an issue of treasury notes, not exceeding three years to run, interest at not over six per cent, per annum, principal and interest payable in lawful money. ' ' Also authorizes thojssue of and in lieu of an equal amount of bonds authorized by the first section, and as a part 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 thoucrht mOre expedient, redeemable at any time after three years from date, and bearing interest not exceeding the rate of 7 3-10 per annum, payable in lawful money at maturity, or, at the discretion of the Secretary, seini-annually; and such of them "as sliaU be made payable, principal aiid interest, at maturity, shaU be a legal-tender to^ the same extent as TJnited States notes, for their face value, excluding interest, and may be paid to any creditor of the United States, at their face value, excluding interest, or to any creditor wUling to receive them at par, including interest; and any treasury iiotes issued under the authority of this act may be madeconvertible, at the' discretion of the Secretary of "the Treasury, "into any bonds issued under the autho'rity of this act, and the Secretary may 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 amouut of treasury notes, such as are authorized h j this act, or of other United States notes; nor shaU any treasury iiote bearing interest issued under this act be a legal-tender in payment or redemption of any notes issued by any bank, banking association, oi: banker, calculated or intended to circulate as money. Whole amount may be issued in bonds, or treasury notes, at the discretion of the Secretary. Authorized an issue of $600,000,000 in bonds or treasury notes; bonds may bo made payable at any period not more than forty years from the date of issue, or iztay be made redeemable at the pleasure of the government, at or after any period not less than five years nor more than forty years from date, or may be made redeemable and payable as aforesaid, as riiay be expressed upon their face, and so much thereof as niay be issued in treasury notes may be made convertible into any bonds authorized by this act, "and be of such denominations not less than fifty doUars, and bear such dates, and be made redeemable or payable at such periods as the Secretary of the Treasury may deem expedient. The interest on the bonds payable semi-annually, or annuaUy, or at maturity thereof; and the principal or interest, or both, be made payable in coin or other lawful money; if in coin, not to exceed C per cent, per annum; when not payable in coin, not to exceed 7 3-10 per cent, per annum. Rate and character to be expressed on bonds or treasury notes;. Authorizes the Secretary of the Treasury, at his discretion, to receive any treasui-y notes or other obligations issued under any actof Congress, whether, bearing interest or not, in exchange for any description of bonds authorized by the act to which this is an amendment; and also to dispose of any description of bonds authorized by said act, either in the United States or elsewhere, to such an amount, in such a manner, and at such rates as he may think advisable, for lawful money of the United States, or for any treasury notes, certificates of indebtedness, or certificates of deposit, or other representatives of value, which have been or which may be issued under any act of Congress, the proceeds thereof to be used only for retiring treasury iiotes or other obligations issued under any act of Congress; but nothing herein contained shall be construed to authorize any increase of the pubhc debt. Bonds issued to the Pacific railroad companies in accordance with these acts. For the purpose of redeeming and retiring any comi)ound interest notes out-,, standing, the Secretary of the Treasury is authorized and directed to issue temporary loan certificates in the manner prescribed by section four of the SECRETARY OF THE TREASURY. XXVII ihe United States, &c.—Continued. AVlien redeem- Rate'of inable. terest. Title. Amount authorized- Amoun issued. Amount outstanding. tc Fractional currency. . Par-- $500,000,000 $27, 508, 928 84 Five-twenties.. 5 or 20 After Oct. 31 6 per cent. years. 1869. 125,561, 300 OC Treasury notes. 3 years- 3y ears afterdate 6 p, ct. comp. Par. interest. $17,250,000 Treasury notes 3 years. 3yearsafterdate 6 ^. ct. comp. interest. Substi tute re- 177, 045, 770 deemed 5 per cent, notes. Treasury notes. 3 years. 3yearsafterdate 6 p. ct. comp. mterest. 22,728,390 2, 871, 410 00 400,000,000 7.30 treasury 3 years. 3 years after 7.30 per cent Par. notes. Aug. 15,1864. 234,400, 000 1,166, 500 00 AfterAug.14,'67 7.30 treasury notes, three 3 years After Junel4,'68 7 3-10 per cent Par. After-Tuly 14,'68 issues. Five-twenties. 5 or 20 After Oct. 1870. years. Five-twenties - 5 or 20 After June 1870. years. Five-twenties 5 or 20 After June 1872. years. Five-twenties. 5 or 20 After June 1873. years, Pacific railroad 30 yer bonds. 600,000,000 31, 6 per cent.. Par- 203, 327,250 00 30, 6 per cent.. Par. 332, 998, 950 00 30, 6 per cent Par- 379,582,850 00 30, 6 per cent- Par. 42,539,350 00 After Jan. 15, 6 per cent. 1895. Par. 58,638,320 00 XXVIII REPORT ON THE FINANCES. Statement of the iridebtedness of Acts authorizing loans, and synopsis of same. Act of March 2,1867Continued. Actof July 25,1868.. Actof July 23,1868.. act entitled " j ^ act to authorize the issue of United States notes and for the redemption or fundingthereof, and lor funding the floating debt of the United States," approved February twenty-fifth, eighteen hundred and sixtytwo, bearing interest at a rate not exceeding 3 per centum per annum, principal arid interest payable in lawful money on demand; and said certificates of temporary loan may constitute and be held by any national bank holding or owning tlie same, a's a part of the reserve provided for in sections thirtyone and thirty-two of the act entitled " A n act to provide a national currency secured by a "pledge of United States bonds, and to provide for the circulation and redemption thereof," approved June three, eighteen hundred and sixtyfour: Pro?;'icZecZ,^That not less than two-fifths of the entire reserve of such bank shaU consist of lawful money of the United States: And provided further, That the amount of such tem^porary certificates at any time outstanding shaU not exceed fifty mUUons ol doUars. Twenty-five miUions additional. United" States moiety of proceeds of prizes „ XXIX SECRETARY OF THE TREASURY. the United States, &c.—Continued. i Title. O 1 'i AVhen redeem- Rate of inable. terest. *§ © Amount authorized. Amount issued. Ainount outstanding. • S • 3 perct. certif's On demand — 3 per cent Par.- $75,000,000 $84,605,000 $52,120,000 00 • Navy pension Indefi- Indefinite nite. fund. 3 per c e n t — Par-- Indefinite. .. 14, 000, 000 14, 000,000 oa 2,656,603,955 73 XXX REPORT ON THE FINANCES. APPENDIX. Statement of the receipts and expenditures of the United States for the quarter ending September 30, 1869. RECEIPTS. Customs Lands Internal revenue MisceUaneous *. Total receipts, exclusive of loans, &c _ . ^52,598,921 893,864 47,926,352 7,412,483 , 86 G8 51 57 108,831,622 02 LOANSj ETC. Six per cent. 20 year bonds, act July 17, 186*1 United States notes, act February 25, 1802 Fractional currency, act March 3, 1863 Certificates of gold coin deposits, act March 3,1863 Six per cent. 5-20 year bonds, act March 3, 1865 Three per cent, certificates, act March 2, 1867 $200 17,662,362 4,167,300 19,495,020 6,100 135,000 00 00 00 . 00 00 00 41,465,982 00 Total receipts .'. 150,297,604 02 EXPENDITURES. Civil, foreign intercourse, and miscellaneous Interior, (Pensions and Indians) War Navy Interest on the public debt $15,102,202 13,547,942 13,595,468 5,782,630 37,452,270 . Premium on purchase of bonds on account sinking fund. 1,308,028 Premium on purchase of bonds awaiting action Congress. 6,450,970 Sinking fund, interest account 212,254 Special bond purchase, interest account 351,538 Purchase of bonds on account of sinking fund 7,000,000 Special purchase of bonds awaiting action of Congress.. 34,000,000 : Total expenditures, exclusive of principal of public debt 05 79 05 96 74 < 5,480,514 59 03 92 06 76 00 00 49^ 322,791 77 134,803,306 36 . PRINCIPAL OF PUBLIC DEBT. Redemption of bounty-land stock, act February 11,1847. $100 00 Redemption of United States stock, loan of 1 8 4 7 . . . . . . . . 16,500 00 Redemption of United States stock, loan of 1848 21,300 00 RedemiDtion of Texan indemnity stock, act Sept. 9,1850.. 10,000 00 Redemption of treasu'Ty notes, act March 2, 1861 350 00 Redemption of 71^ 3-year coupon bonds, act July 17,1861 1,050 00 Redemption of treasury notes, act July 17,1861 9,095 75 Redemption of treasury notes, act Februaay 25,1862 17,662,362 00 Reimbursementof temporary loan, act February 25,1862. 3,500 00 Redemption of fractional currency, act March 3,1863... 3,356,842 90 Redemption of 1 year five per cent, interest-bearing ' treasury notes, act March 3, 1863 15,750 00 Redemption of 2 years five per cent, interest-bearing treasury notes, act of March 3, 1863 9,700 00 Redemption of gold certificates, act March 3,1863 27,769,540 00 Redemption of 3 years six per cent, compound interest notes, act March 3, 1863 250,640.00 Redemption of 3 years 7 ^ coupon treasury notes, acts of June 30,1864, and March 3,1865 323,050 00 Redemption of three per cent, certificates of deposit, act March 2, 1867 1,710,000 00 ;— 51,159,780 65 Digitized forTREASURY FRASER DEPARTMENT, Begister[s Office^ Noveniber 9,1969. 185, 963,087 01 JOHN ALLISON, Eegister. SECRETARY OF T H E TREASURY. XXXI Statement ofthe receipts and expenditures of the United States for tlie fiscal year ending June 30, 1869, agreeably to ivarrants issued. The receipts into the treasury were as follows: From customs, viz: During the quarter ending September 30,1868 $49,676,594 67 9 During the quarter ending December 31, 1868 36,960,462 76 '^ During the quarter ending March 31, 1869 49,389,534 43 During the quarter ending June 30, 1869 44,021,834 77 > -$180,048,426 6? From sales of public lands, viz: During the quarter ending September 30,1868 $714,895 03 During the quarter ending December 31, 1868.... 796,195 03 During the quarter ending March 31, 1869 1,234,819 75 During the quarter ending June 30, 1869 1,274,434 53 . : 4,020,344 34 From direct tax, viz: During the quarter ending September 3 0 , 1 8 6 8 . . . . . . . . $15,536 02 During the quarter ending December 31, 1 8 6 8 . . . . . . . . 746,937 66 During the quarter ending March 31, 1869. 3,211 93 During the quarter ending June 30, 1869 765,685 16 From internal revenue, viz: During the quarter ending September 3 0 , 1 8 6 8 . . . . . . . . $38,735,863 08 ' During the quarter ending December 31,1868 30,433,386 59 During the quarter ending March, 31, 1869 32,599,537 48 During the quarter ending June 30,1869 56,587,673 71 . 158,356,460 86 From incidental aind miscellaneous sources, viz: During the quarter ending September 30,1868 $6,249,979 97 During the quarter ending December 31, 1 8 6 8 . . . . . . . . 7,832,219.08 Duiing the quarter ending March 31, 1869 5,706,954 76 During the quarter ending June 30, 1869 7,963,675 96 • 27,752,829 77Total receipts, exclusive of loans From loans, &c., v i z : From six per cent. 20 year bonds, per act July 17, 1861 From United States legal tender notes, per act February 25, 1862 From six per ceiit. 20 year bonds, per act March 3, 18.63, (loan of 1 8 8 1 ) . . . . . . . . . . From fractional currency, per act March 3, 1 8 6 3 . . . . . . From certificates of gold coin dieposits, per act March 3, 1863 From six per cent. 5-20 year bonds, per act June 30, 1864 From five por cent. 10-40 year bonds, per act June 30, 1864 From 7i^ 3 year coupon bonds, per acts June 30, 1864, and March 3, 1865 From six per cent. 5-20 year bonds, per act March 3, 1865 From three per cent, certificates, per. act March 2,1867.. . " 370,943,747 21 $12,150 00 .57,947,521 80 537,473 94 23,709,131 65 80,663,160 00 52,645 75 2,114 99 300,932 93 40,847,950 00 34,605,000 00 — 238,078,081 06 Total r e c e i p t s . . . . 609,621,828 27 Balance in tho treasury July 1,1868 $131,006,532 25 From which deduct unavailable balances in hands of sundry depositaries^ which aniounts have been carried to the debits of said depositaries on the books of the Register, and corresponding amounts •to credit of Treasurer 170,023 56 130,836,508 69 Total m e a n s : . . . 740,458,336 96 XXXII REPORT ON THE FINANCES. The expenditures of the year were as follows: Civil: For Congress, including books $3,041,938 77 ForExecutive 6,098,818 35 Forjudiciary--.. 2,357,661 94 For governments in the Territories 314,625 07 For assistant treasurers and their clerks 272,614 27 For surveyors general and their clerks 96,596 08 For sui)ervising and local inspectors, &c J... 137,830 45 For ofiicers of the mint and branches, and assay ofiice iuNewYork 123,62713 Total civil list • $12,443,712 07 Foreign intercourse: For salaries of ministers, &c For salaries of consuls general, &c For contingent expenses of all missions abroad For contingent expenses of foreign intercourse For salaries of secretaries and assistant secretaries of legation ".... ,. For, salaries of interx^reters, &c., in China, Japan, siam, and Smyrna For salaries of marshals of consular courts in China, &c. For rent of prisons for American convicts in China, i&c. For ofl&ce rent for United States consuls, &c i For blank books for United States consuls, &c For bringing home from foreign countries persons chai-ged with crime For rescuing American citizens from s h i p w r e c k . . . . . . For relief and protection of American seamen For comjDcnsation of commissioner and consuls general at Hayti, Liberia, and Dominica For expenses of carrying into efi'ect habeas corpus act. For expenses of carrying out • convention relative to Hudson Bay and Agricultural ComiDany For capitalization of Scheldt dues...' For relief of rescuers of steamship San Francisco For expenses of Department of State for use of Atlantic cable.--. For carrying out convention and compensation of charg6 d'ajfaires at Venezuela : For consular receipts For miscellaneous items For carrying into effect treaty with Russia, (purchase of A l a s k a ) . . . . . $312,390 405,671 24,368 3,521 13 13 77 77 . 3,733 10 9,716 6, 876 8,572 42,536 4.6,118 65 86 71 70 72 6,160 47 5,000 00 58,147 56 10,909 04 cl5,500 00 9,452 79 I l l , 168 00 7,700 00 , 60,000 00 7,173 61 11,331 25 13,417 21 7,200,000 00 . 8, 379, 466 47 Deduct excess of repayments above expenditures on account of "expenses of Universal Exposition at . Paris" Total foreign intercourse 14,049 70 ....--„. Miscellaneous: For mint establishment ' -.... For contingent expenses under act for safe keeping of tho public revenue , I. For vaults, &c., for United States depositories For paper, plates, special dies, &c., (office of Comptroller of currency) For survey of the Atlantic and Gulf coasts of U.nited States For survey of the western coast of United S t a t e s . . . . For survey of the Florida reefs and keys For publishing observations made in the survey of the coastsof United States : For repairs of steamers used in the coast survey For pay and rations of engineers, &c., employed on steamers eugaged in the coast survey 8,365,416 77 827,057 28 158,117 82 " 23,031 55 39,700 01 313,186 36 ' 118,392 63 2,769 81 7,039 83 28,000 00 9,022 09 . . * SECRETARY OF THE TREASURY. For facilitating telegraphic communication between the Atlantic and Pacific coasts -..' $69,972 32 For mail service performed for the several departments 500,000 00 For mail service xDerformed for the two houses of Congress 1,100,000 00 For mail transportation overland to California " 656,126 76 For steamship service between San Francisco and the Sandwich I s l a n d s , . . , . . , 56,250 00 For steamship service between San Francisco and China and Jai:)an 416,666 67 For supplying deficiencies in the revenue of the Post Ofiice Department 2,524,604 23 For preparing, &c., publishing post route, m a p s . . . . . . 19, 969 19 For steamship service between the United States and Brazil : 125, 000 00 For expenses incident to carrying into effect acts authorizing loans 1,851,314 11 For detecting and bringing to trial persons engaged in counterleiting, &c 169,500 00 For returns of proceeds of captured and abandoned property .21,366 57 For payment of judgments rendered in the Court of Claims 450,168 21 For compensation of messengers carrying electoral vote for President and Vice-President of tho United States :...-.. 21, 375 25 For payment to the State of Maine for lands, &c., (under treaty of AVashington) 113,906 25 For payment to the State of Massachusetts for lands, &c., (under treaty of AA^aishington) 32,687 50 For expenses of the Smithsonian Institution 41,500 00 For dispositio.Q of captured and abandoned property.. 57,835 12 For Agricultural Department 237,779 67 For janitors for the Treasury Department. 7, uy? 99 For continuation of the Treasury building 464,915 46 _ For support^and maintenance of light-houses, and includiug building light-houses; for beacon buoys, &c. 1,926,635 54 For building custom-houses and marine hospitals, and includiug repairs 1,043,39187 For refunding duties under the act extending the . warehousing system 12,150 62 For debentures or drawbacks, bounties or allowances. ' 745,774 01 For repayment to imxDOrters excess of deposits for unascertained duties :2,293,950 59 For debentures and other charges 22,926 11 For salary of special examiner of drugs 3, 000 00 For unclaimed merchandise 12, 327 55 For proceeds of sales of goods, wares, &c 17,201 33 For refunding moneys erroneously covered into the treasury . 20,669 10 For distributive share of fines, penalties, ancl forfeitures 270,297 22 For furnitm^e, and repairs of the same for public buildings 36,794 65 For marine hospital establishment- -. 391,974 42 For expenses of collecting the revenue from customs. 5,376,738 13 For revenue cutter service 1,204,841 32 For expenses of assessment and collection of internal revenue -.-. ..-.. 7,200,114 16 For allowances or drawbacks on articles on which internal duty has been paid 725,126 01 For refunding duties erroneously or illegally collected. 364,176 53 For detecting and bringing to trial persons guilty of violating internal revenue laws -'. " 188,054 17 For surveying the public lands, &c 429, 495 78 • Fpr repayments for lands erroneously sold. 26,374 67 For rent of surveyors general offices , 18,773 41 For deposits of individuals for expenses of smwoys... 21,865 59 IIT_F • - XXXIII XXXIV REPORT ON THE FINANCES. For five per centum to Minnesota $2,710 79 For five per, centum to Michigan lO, 552 81 For five per centum to Oregon 1,857 46 For five per centum to Kansas 355 97 For five per centum to A^^isconsin 6,190 08 For five per centum to Nebraska 16,881 26 For two per centum to Illinois 1, 043 86 For repairs of public buildings and grounds in Washington 1,084,091 80 For CaiDitol Extension and dome 106,218 65 For completing the Washington aqueduct 52,350 00 For furniture and repairs for the President's house 49,990 00 For lighting the Capitol, President's house, &c., with gas 41,990 00 For compensation of watchmen, public gardener, &c58,092 17 For salaries, &c., of the Metropolitan police 193, 807 56 For support and maintenance of convicts transferred from District of Columbia 9,998 51 For support and medical treatment of the insane of . the army, navy, revenue service, and District of Columbia 116,000 00 For suppression of the slave trade 13,391 53 For exxienses of packing and distributing public documents... 8,162 90 For support of sixty transient paupers • 11,000 00 For relief of sundry individuals 497,079 95 For miscellaneous items : 63,016 96 For Patent Office 502,544 37 For For For For Total miscellaneous $35,664,932 69 Under the direction of the Interior Department: the Indian Department $6,927,773 48 pensions, military 27,968,361 25 pensions, naval , 508,260 53 reliefs, (Indian Department) 115,149 58 Total for Interior Department Under the direction of the War Department: For the Pay Department $17,919,175 79 For the Commissary Department 7,916,795 73 For the Quartermaster's Department 20, 436,304 49 For the Ordnance Department 1,259,683 43 For the Engineer's Department 4,457,' 802 77 For the Inspector General, (Military Academy) 127,880 38 For the Adjutant General 459,819 59 For the Sm^geon General 373,584 65 Refunding to States expenses incurred in raising volunteers 2,315,823 39 Reimbursing several States for military expenses. 523,628 73 Support of Bureau of Refugees, Freedmen, &c 2,508,431 81 Oregon and Washington volunteers in 1856 and 1857.. 34,846 67 Suppressing Indian hostilities in Minnesota in 1862... 106, 845 18 Payment to Colorado for militia in 1864 55,238 84 Bounty under act of 28th July, 1866 19,729, 350 00 Horses and other property lost in the military service. 232, 364 65 For the Secretary's ofiice, (army exx^enditures).,.. 36,852 53 For relief of sundry individuals 7, 561 98 Total for War Department Under the direction of the Navy Department: For the Secretary's Bureau, pay of the Navy For the Secretary's Bureau, Marine Corps For the Secretary's Bureau, miscellaneous For the Bureau of Yards and Docks For the Bureau of Equipment and Recruiting For the Bureau of Navigation For the Bureau of Ordnance For the Bureau of Construction and Repair For the Bureau of Steam Engineering 35,519,544 84 78,501,990 61 $8, 525,952 1,191,297 145,624 1,267,557 1,588,901 670,68"' 476,391 3,338,548 2,004,495 84 23 15 84 74 29 27 37 76 . SECRETARY OF THE TREASURY. For the Bureau of Provisions and Clothing For the Bureau of Medicine and Surgery For relief of sundry individuals ,.... XXXV $551,312 99 209,825 60 30,162 89 Total for Na^T Department $20,000 757 97 To which a d d : Interest on public debt 130,694,242 80 Premium on 7^\ treasury notes, per acts of Januarv 30, 1884, and March.3,1865 ". 300,000 00 Purchase of bonds on account of sinking fund 8,690,000 00 Premium on xiurchase of bonds oh account of sinking fund, act February 25, 1832-1,374,680 05 Total expenditures exclusive of principal oi the public debt. - Principal of the public debt: Reimbursement of treasury notes issued prior to J a l y 22,1846 ... $150 00 Redemption ot United States stock loan of 1 8 4 7 . : . . - . 764,750 00 Redemption of United States stock loan of 1848 7,666, 891 80 Redemption of United States Texan indemnity stock, act September 9, 1850 . 4, 000 00 Payment of treasury notes, per act December 23,18ij7.. 100 00 Redemption of treasury notes, per act of July 17,1861. 20, 472 75 Redemption of 7f\, 3-years coupon bonds, per act July 17, 1831 11,500 00 Reimbursementof temporary loan, per acts of February 25 and March 17, 1862 : 604,171 00 Redemption, of United States certificates of indebtedness, per acts of March 1 and 17, 1862 124,000 00 Redemption of treasury notes, per act of Februarj^ 25, 1862 579,458 50 Redemption of postage and other stamps, per act of July 17, 1862 203, 019 77 Redemption of 2-years five per cent, treasury notes, per act of March 3, 1863 215,000 00 Redemption of fractional currency, per act of March 3, 1883 26,165,122 99 Redemption of 3-years six per cent, compound interest notes, per act of March 3, 1883 25, 361, 480 00 Redemption of gold certificates, x^er act of March 3, 1863 65,255,620 00 Redemption of 1-year five per cent, treasury notes, act of March 3,1863 9,290 00 Redemx^tion of 7^^ 3-year coupon treasury notes, per ^ acts of June 30, 1884, and March 3, 1865 36,391,300*00 Redemption of three per cent, certificates of deposit, per act of March 2, 1867 32,480,000 00 Total principal of pubUcdebt 331,555,277 80 ,^ -253,222; 718 31 Balance in the Treasury on July 1, 1869, agreeably to warrants 584,777,996 11 155,680,340 85 740,458,336 96 JOHN ALLISON, Register. TREASURY DEPARTMENT, Registers Office, November 9, 1869. REPORT OF COMMISSIONER OF INTERNAL REVENUE. 1 F REPORT OP THE COMMISSIONER OF INTERNAL REVENUE. TREASURY DEPARTIMENT, O F F I C E OF INTERNAL E E V E N U E , Washington, November 20, 1869. S I R : I have the houor to transmit herewith the tabular statements made up from the accounts kept in this office, Avhichthe Secretary of the Treasury is required to lay before Congress. They are as follows: Table A, shoAving the receipts from each specijac source of revenue, and the amounts refunded in each collection district, State, and Territory of the United States, for the fiscal year ending June 30, 1869. Table B, showing the number and value of internal revenue stamps ordered monthly by the Commissioner, and monthly receipts from purchasers of internal revenue stamps, the commissions allowed on the same, and receipts from agents for the sale of stamps, for the fiscal year ending June 30, 1869. Table C, shoAving the territorial distribution of internal revenue from various sources in the United States. Table D, showing the total collections from each specific source of revenue for the fiscal years ending June 30,1863,1864,1865,:i866,1867., 1868, and 1869, respectively. Table Ej shoAving the ratio of receipts from specific sources to the aggregate of all collections for the fiscal years ending June 30,1864, i865, 1866, 1867, 1868, and 1869, respectively. Table F, abstract of reports of district attorneys concerning suits and prosecutions under the internal revenue laws. The total receipts from internal rcA^enue sources, exclusive of the direct tax upon lands and the duty upon the circulatian and deposits of national banks, were, for the fiscal year 1869, ^$160,039,344 29. This includes the sums refunded for taxes illegally assessed and collected, amounting to $360,235 12, nearly all of which was for taxes assessed and collected in previous years. For the fiscal year 1868 there were refunded $1,018,334 81. Drawbacks were also allowed to the amount of $1,379,980 01. Ko drawbacks were allowed during the fiscal year 1869 by this bureau, excepting on general merchandise, under section 171 of the act of June 30,1864, limited under the act of March 31,1868, to ale and patent medicines, amounting to $377,411 31. The drawback on rum and alcohol is not allowed by this bureau. The receipts for the current year are estimated at $175,000,000. 4 REPORT ON THE FINANCES. R E C E I P T S FOR THE FIRST SIX MONTHS OF THE FISCAL YEAliS 1868 AND 1869 COMPARED. A comparative statement is submitted, showing the total receipts from the same general sources of taxation for the first six months ofthe fiscal years 1868 and 1869 : From July to December, 1868, inclusive.'. $67, 296,388 From July to December, 1867, inclusive 66,110, 030 Total gain for first six months of 1869 1,186,358 The following table exhibits the loss and gain on the several articles subject to taxation during the same periods, and explains the sources from which the gain was made; Comparative table shoiving the aggregate receijyts front the same ge/neral sources of revenue, taxable under existing Jaws, for thefirst six months of the fiscal years ending Jime 30,1868 and 1869; also, the gain or loss, and .gain or toss ;per cent., of those in the latter over those in the former ^ei'iod. Sources of revenue. Eeceipts for the first six months of fiscal year— Gain. Loss. 1869. Spirits --Tobacco fermented liquors ..•....Gross receipts , Sa;les. Income, including salaries .:... Eanks andbankers iSpecial taxes not- elsewhere enumerated Legacies Successions Articles in Schedule A — iPassports. 1 •Gas Penalties Net receipts from stamps . . - .• Total L $9,537,940 $19,124, 462 $9,586,522 10, 059, 456 9, 991, 224 3, 035, 475 3, 088, 311 52,836 3, 246, 659 3, 216, 675 2, 264, 589 3, 930, 693 "i,'666,"i64 21, 801,114 13,053,615 1, 494, 376 1, 339, 065 5,109, 985 3, 674, 366 653, 624 546, 220 484, 054 511, 577 576, 394 341, 628 20, 365 13, 040 773, 878 853,116 79,238 484, 271 491, 227 . 6,956 6, 540, 327 7,148, 692 608, 365 66,110, 030 $68,232 "29," 984 8, 747, 499 155, 311 1,435,619 107, 404 27, 523 234, 766 7, 325 40 10 28' 16 5 41 '36 67, 296, 388 12, 000, 021 10, 813, 663. Total gain for the above period $1,186,358, or 1^^ per cent. During this period, the amount gained on spirits is. $9,586,522 The amount gained on stamps is 608,365 The amount gained on sales is -••--1,666,104 The greatest loss from any one source of taxation for this period was upon incomes, which amounts to 8, 747,499 In special taxes, not included under spirits, tobacco, &c., the loss w a s . . : 1,435,619 It is,worthy of special notice that in regard to the receipts jfrom tobacco since January 1>, 1869, and hereafter referred to as being largely increased, the loss of revenue on this article for the preceding six months amounted to $68,232^ and it should be borne in mind, in considering this loss, that the present system of collecting the t a i on tobacco had not gone into full operation prior to January 1,1869. RECEIPTS FOR THE LAST SIX MONTHS OF T H E FISCAL YEARS 1 8 6 8 AND 1869 COMPARED. A comparative statement is submitted, showing the total receipts from COMMISSIONER OF INTERNAL REVENUE. 5 the same sources for the last six inonths of the fiscal years 1868 and 1869: From January to June,.1869, inclusive,,................. $90,542, 7.60 From January to June, 1868, inclusive 64,479,948 Total gaiu of last six months of 1869 over 1868..... 26,062,.812 The following table exhibits the loss and gain on the several articles subject to taxation, and explains in detail the sources from which the gain was made during this period: Com^jarative table shoiving the aggregate receijjts from, the same general sources of revenue taxable under existing, laws, for the last six, months of the fiscal years ending June 30, 1868 and 1869; also the gain or loss, and gain qr loss per cent, of those in the latter over those in the former ])enod. Sources of revenue. Eeceipts for the last six months of fiscal year— 1868. Spirits 1 $9,117, 691 Tobacco 8, 670, 639 Fermented liquors . 2,920,394 Gross receipts 3, 030, 507 Sales 2^331,089 iTicomft, inr.brding salaries . - -, . . . . : . 19, 654, 484 Banks and bankers 1, 862, 753 Special taxes.not elsewhere enumerated . - 5, 289,180 Legacies 864,764 Successions . . ...... 793, 447 Articles in Schedule A 529, 985 Passports 7,915 Gras - 1,128,203 Penalties. . 772, 611 Net receipts from stamps *. 7; 506,286 Total- .- 1 t Gain, Loss, 1869. . 'Si. $25, 901, 940' $16, 784, 249 13, 439, 483 4,.768,844 3, on, 5.68 91,174 3, 084, 324 53, 817 4, 276,146 1, 945,.057 21, 738, 241 2, 083,757 1, 996, 451 133, 698 5,127, 089 698, 617 705, 702 541,233 11,248 16, 413 8,498 1; 262, 890 • 134, .687 385, 862 850, 515 . 8, 356,-801. 64, 479, 948 90, 542, 760 96, 865, 544 t 0 I 184 55 3 2 : 83 11 7- 3 19 11 $162,091 166,147 87, 745 "'"2" • 107 12 386,749 •802, 732. "ii- 50 Total gain for the above period $26,062,812, or 40 per cent. It will be observed that the gain on distilled spirits during this period of comparison is $16,784,249 On tobacco '. 4, 768,844 On fermented hquors 91,174 On incomes..,, ......... .... 2,083, 757 On s t a m p s . - . . ..... 850,515 From gas c o m p a n i e s . . . . . . . . . . . . . . . 134, 687 From banks and bankers... --•- --- --.... - 133,698 The only articles on which a loss was sustained are legacies^ successions, and penalties—special taxes not included under spirits, &c.—and these aggregate only $802,732. RECEIPTS FROM THB SAIME GENERAL SOURCES FOR THE SIX MONTHS ENDING- SEPTEMBER 30, 1868 AND 1869. From April to September, 1869, inclusive $102,861,950 Twenty-six districts for this period, not yet returned, estimated at. \ . ....... .. 1^516,000 Total amount for this period ...... ... $104,377,950 From AprH to September, 1868, inclusive:................ 80,543,082 Total gain of last period. ..» 23,834,868 REPORT ON THE FINANCES. The following table exhibits the loss and gain on the several articles subject to taxation during the same period, and explains the^sources from which the gain was made: ' Comxmrative statement showing the aggregate receipts from the several general sources of revenue subject to tax under the laws now in force, for the six months ending Septeniber 30,1868 and 1869; also the gain or loss of those in the latter over those in the former- period. Receipts for the six months ending SeiDtember 30— Sources of revenue. Gain. Loss. 1869. Spirits. ~ . -0. Tobacco. Permented liquors. Gross receipts Sales Income, including salaries Banks and bankers Special taxes not elsewhere enumerated Legacies ^ Successions Articles in Schedule A Passports Gas. ...Penalties Net receipts from stamps :. Total , 686, 801 $24, 687, 900, 722 ' 15,509, 571, 643 3,560, 016, 317 3,236, 029, 927, 499 - 4, 466,162 30,239, 193, 661 2,521, 787, 809 7,858, 663, 674, 068 565, 652,188 813, 811, 827 12, 945 11, 875, 523 896, 745, 894 344, 220, 023 ', 924, $11, 001,151 6, 608 530 $10 677 220 515 1,101 601 2,772 911 327 433 70 729 io, m i 426 86 776 1 349 20 975 401, 778 704 860 80, 543, 082 102, 861. 950 22, 830,131 511, 263 The aggregate receipts for the present year Avill be increased by the returns from twenty-six districts, amounting, it is estimated, to $1,516,000. Total gain, not including the receipts from those districts, $22,318,868. If the receipts from the unreported districts equal the above estimate the total gain Avill be $23,834,868, or 29J per cent. During this period the gain on spirits is $11,001,151 Qn tobacco ' 6,608,530 On sales 1,101,601 On incomes ,... 2, 772,911 On stamps 704,860 From banks and bankers 327,433 The gain on spirits, during this six months of comparison, is not so large by nearly six millions as it was for the six months ending 30th of June last. This is accounted for bythe circumstance that the old spirits in bonded Avarehouse onthe 30th of August, 1868, when the new law went into effect, were all by operation of law to be withdrawn from bond and tax to be paid prior to July 1, 1869. It is a fact, however, that the gain on tobacco, for this period of comparison, exceeds that for the six months ending June 30, 1869, by $2,000,000; showing a steady and continuous increase of revenue from this source. The gains on stamps, incomes, and sales correspond A^ery nearly with the gains on these articles for the six months of comparison, ending June 30, 1869. It is to be remembered in referring to the foregoing comparative tables, that they do not profess to give the gross receipts of revenue for the periods of comparison, but the receipts from the same general sources merely. The reason is that alterations in the law changed the subjects of taxation during the periods of comparison, and hence a statement of the gross receipts would not exhibit the relatiA^e and economical increase and decrease of the revenue. Eeferring to the gains on spirits and tobacco for these periods, it seems proper to say that there is every cause for congratulation that the law of July 20, 1868, taxing these Digitizedarticles, for FRASER was enacted. COMMISSIONER OF INTERNAL 7 REVENUE. RECEIPTS FROM THE SAME GENERAL SOURCES, FOR THE FIRST QUARTERS OF THE FISCAL YEARS 1869 AND 1870, COMPARED. The following statement of the receipts fr^om the several general sources of revenue for the first quarter of the present and last fiscal years includes the returns of twenty out of the twenty-six districts not given in the table immediately preceding, and received since the preparation of that table. The receipts of the following districts only are, therefore, not included in the receipts for the year 1870: Third Mississippi and ninth Kentucky, for the month of July; third Mississippi, for August; eleventh New York, sixth Tennessee, and fourth Texas, for September. Eeceipts for first quar> ter of fiscal years— Sources of revenue. 1870. Spirits Tobacco Permented liquors... i Banks and bankers Gross receipts Sales Speeial taxes not elsewhere enumerated Income, including salaries Legacies Successions.,Articles in Schedule A Passports Gas Sources not otherwise herein specially enumerated. from taxation) 1 Net receipts from stamps Penalties •, T - • T (Articles now exempt . Total-..:; $8, 465, 4,295, 1, 790, 886, 1, 514, 1, 739, 2, 969, 11,201, 278, 254, 300, 8, 341, 017,031 131,298 739, 009 246,286 727, 206 961, 888 244, 684 ^78, 504 340, 361 265, ^87 317, 984 2,583 400, 577 874, 431 3, 393, 472 306, 402 38, 620, 898 126, 328 !, 685, 678 156, 111 46, 641, 415 Total gain, $8,020,517, or 20.8 per cent. It will be seen that the gain on tobacco during this period of comparison is increased, and that on stamps is sustained, while that on spirits i is fuUy sustained, if allowance be made for the fact that the old spirits in bond had all been withdrawn and the tax paid before this period commenced. The gain on tax of banks and bankers is likewise more than sustained by this comparison, and the entire table affords ample promise of satisfactory future results. AGGREGATE R E C E I P T S FOR THE F I R S T FIVE MONTHS OF THE FISCAL YEARS 1 8 6 9 AND 1 8 7 0 COMPARED. The following is a statement shoAving the aggregate of certificates of deposits received at this office from July to l!^ovember, 1868 and 1869 : July August September. October— November. $16, 990, 649 92 13, 900, 385 70 9, 760, 796 29 10, 092, 335 34 9, 641, 304 63 $21, 578, 634 94 15, 015, 396 81 13, 022, 303 87 12,054, 799 57 13,145, 569 75 Total 60, 385,471 88 74, 816, 704 94 SPIRITS. In considering the large increase of revenue from distilled spirits for the fiscal year ending June 30,1869, the subjoined Digitizedthe for FRASER last six months of 8 REPORT ON THE FINANCES. ' facts should be remembered. There were in bonded warehouses on ist July, 1868, as shoAvn by the accounts kept in this office, 27',278,420 gallons of spirits. This included all claims for leakage then outstanding, and a large quantity claimed to have been destroyed by the burning of several bonded warehouses, as well as certain amounts which had previously been withdrawn upon fraudulent bonds and were stiU unaccounted for. Under the provisions of the act of July 20, 1868, as amended, all spirits in bonded warehouse at the time of the passage of the act were required to be withdrawn and the tax paid thereon-prior to July 1,1869; and by this requirement 24,383,951 gallons of spirits were necessarily forced upon the market during this fiscal year, and served, to that extent, to increase the revenue from this source 5 while on the 1st of July, 1869,. there remained in bonded warehouse of the new product only 16,663^838 gallons. It thus appears that the quantity of spirits in bond, to be withdrawn and tax paid during the fiscal year ending Jtihe 30, 1870^ is less by nearly eight millions gallons than the quantity Avhich was compelled to be withdrav^^ and tax paid for the fiscal year ending June 30,1869; The following statement, exhibiting th^^movements in distilled spirits, is.made from statistics furnished by the-division in charge of the subject in this bureau 5 and although the figures may not be absolutely accijirate, they approximate it so nearly as to be deemed reliable. Number of gallons withdrawn from bonded warehouses ' from July 1,1868, to June 30, 1869, produced prior to ' July 1, 1868, at 50 cents per gallon. 24,38,3,951 Produced prior to July 1, 1868, on which tax was paid at $.2 per g^aUon... ... .... 915,561 Total gallons distilled spirits, old product 24,479,512 Number gallons apple brandy produced prior to JTHJ 1, 1868, and tax paid after that date at $2 per gaUpn i. 37,122 Total gallons 24,51,6,634 Number of gallons of spirits produced from July 20,1868, to June 30,1869,. on which tax was collected at 50 cents per gallon. ..... . 36, 7.04,046 Number of gallons of grape and apple brandy^ tax paid at 50 cents per gallon 1 871,737 Total gaUons ... 37,575,783 TotaF amount on which the tax was collected 62,092,417 Number of gallons withdraAvn for consumption and export from July 1,1867, to June 30,1868. 10,936,647 Of this was exported without paymentof t a x . . *4,227,101 | Balance on which the tax was collected for fiscal year 1868. 6,709,546 From which it appears that the amount^ for which- the tax was collected for 1869 exceeded that for 1868, gallons... 55,382,871 There were produced during the year and in bond July 1, 1868, gaUons. 5,459,704 It, would appear, also, if the records of this office exhibit fully aU and exported during the two years,'that . spirits that were consumed Digitizedthe for FRASER COMMISSIONER OF INTERNAL REVENUE. 9 for the year 1869 the consuinption and exportation exceeded that of 1868 to the extent of 51,155,770 gallons. , These figures are presented not for the purpose of showing the true amount of production and consumption of distilled spirits', but to exhibit the fact that, prior to the law of July 20,1868,: the goA^ ernment did not collect a tenth part of its tax on distilled spirits. After July 20, 1868, and prior to June 30,1869, a period of eleven months, the number of gallons of spirits shown by the records of this office to-have been produced, and the tax paid thereon, was .. 36, 704,046 And of brandy froni fruit during the same period. 871^ 737 Total on which the tax was collected. 37,575, 783 Produced during the same period and remaining in bond J u l y l , 1869. 16, 663, 838 ShoAving a production in eleven months of. 54,239, 621 Being at the yearly rate of 59,170,496 gallons. The following table shows the receipts for distilled spirits and fruit brandy for the four years ending June 30,1869: Year. 1866. 1867 1868 1869- Spirits. .'. - . $29,198, 578 15. • 28,296,264 31 13, 419, 092 74 33,225, 212 11 Brandy. $283 499 84 868,145 03 871, 638 24 510, 111 57 These figures show simply the gallon tax. They do not include the capacity tax, nor the special taxes of distillers, rectifiers, liquor dealers, &c., which are elsewhere included inthe receipts from spirits. The rate of tax for those years Avas two dollars per gallon until July 20,1868, when it was reduced to fifty cents. I t is not believed, however, that for the year ending June 30, 1869, the tax has been collected on all the spirits Avhich have gone into consumxjtion, or that all manufactured, on which the tax was uncollected, have been placed in bonded warehouse; and it is not doubted that the results of the current year will verify the accuracy of this opinion. RESURVEYS AND CAPACITIES OF DISTILLERIES. According to the plan of surveying distilleries originally adopted by this bureau, the average fermenting period is seventy-nine hours. There have been surveyed and operated, under the law of July 20,1868, by this plan, 864 distilleries. These distilleries have a total mashing and fer. menting capacity of 150,155 bushels of grain in twenty-four hours^ and a spirit producing capacity of 473,666 gallons for the same period. The number of these distilleries now in operation is 444, Avith a producing capacity of 243^410 gallons each twenty-four hours when operating to their fiill extent. The number now under temporary suspension is 420, with a producing capacity of 230,252 gallons each twenty-four hours. Of these it is estimated that at least fifty percent. Adll renew operations during the winter months. One hundred now running have resumed, with the approval of the government, since the Ist of September last. Having become convinced that the average fermenting period heretofore established was much too great, and was a means of fraud upon the 10 REPORT ON THE FINANCES. revenue, I have ordered a resurvey of all distilleries in the United States. This work is now progressing upon the basis of forty-eight hours for the ^ e r a g e fermenting period, which it is believed is sufficient time, though, under necessarj^ circumstances and conditions, longer time may be given. By this resurvey the foUowing result is obtained: The present capacity of the 864 distilleries, at 79 hours' fermentation, is 473,666 gallons for every 24 hours. By the reSurvey, at 48 hours' fermentation, the capacity for each 24 hours is estimated at 677,342 gallons. The present capacity of the 444 distiUeries now operating, at 79 hours' fermentation, is 243,410 gallons for every 24 hours. . . The capacity of the'same, by the resurvey, on 48 hours' fermentation, > is 348,076 gallons, or an increase of 104,666 gallons for each 24 hours; The per cent, of increase in capacity, by the new system of survey, is forty-three one-hundredths. While this action is believed to be just to the manufacturer, it is expected to work alai?ge increase of the revenue by preventing evasions of the tax, and in many instances positiA^e frauds. LEAKAGE. The practice of aUowing spirits, when taken out of bond, to be regauged in order to deduct the difference, under the title leakage, between the quantity gauged when the spirits were received in bond and when taken out, has been a fruitful source of fraud. This office is in possession of facts shoAving that the government has been generally and almost systematically cheated by this practice. Measures have been taken which it is hoped Avill^result in recovering some of the losses thus sustained. In view of these facts, and with a clear conviction that the act of July 20, 1868, abolished aU provisions for leakage on spirits manufactured after that^ date, and that, by the proper construction, spirits previously made and placed in bond were no longer subject to deductions for leakage, this office issued an order, on the 14th of April last, disallowing leakage in all cases. ', It is believed that this regulation works no injustice to the dealer, whUe it saA^es the revenues from fraudulent depletion. THE LAW AS TO SPIRITS. In the absence of reliable data to fix the annual consumption! of distilled spirits we are left to the necessity of conjecture. Were I to express an opinion on this subject, I should place the* amount at not less than eighty millions of gallons. This quantity, if the tax were collected, Avould yield a revenue of not less than fifty-tA>D millions ^of dollars, basing the estimate on the hypothesis that the entire tax on spirits equals sixty-fiA^e cents per gallon. i The best consideration I have been able to give this subject has brought me to the conclusion that, after the present law taxing spirits has been brought into complete execution, and such amendments have been made as time and experience may demonstrate to be necessary to perfect the system, it wiU yield an annual revenue of sixty millions of dollars. In view, therefore, of these probabilities, it is submitted whether it wUl be wise or expedient for Congress to change its legislation in any essential particular as to the amount or as to the coUection of the tax on distilled spirits, until further time shall be given to test the merits of tiie present law in all of its important provisions. COMMISSIONER OF-INTERNAL REVENUE. 11 TOBACCO. Eeferring to the comparative statements of receipts for different periods so far as the same relate to tobacco, I have to say that, duringthe first six months of the fiscal year 1869, the gain on cigars over the corresponding period for the year 1868 was fifty-six per cent. The loss on chewing and smoking tobacco for the same period was fifteen per cent.; the increased revenue from these articles under the law of July 20, 1868, not being realized until after January 1,1869, Avhile on cigars the appreciation commenced immediately after the passage ol the laAV. . The number of cigass returned for taxation during the last seven years is as follows: 1863, at an average tax of $2 37J per 1,000 199,288,284 ' 1864, at an average tax of $2 37J per 1,000 492,780,700 1865, at an average tax of $18 20 per 1,000 . 693,230,989 1866, at a uniform tax of $10 per 1,000 347,443,894 1867, at an average tax of $6 66^ per 1,000 483,806,456 1868, at a uniform tax of $5 per 1,000 590,335,052 1869, at a uniform tax of $5 per 1,000 991,535,934 It will be seen that during 1866, when the tax was at a uniform rate of ten dollars per thousand, only 347,443,894 cigars were returned for taxation, while under the present law there were returned for the year 1869 nearly three times the quantity, with the tax at the uniform rate of five dollars per thousand. The amount of tax collected on cigars was for the fiscal year 1869 1866 $4,957,679 3,474,438 Showing an increase of revenue on one article for 1869 over 1866, at half the rate of taxation, of.., 1,483,241 TOBACCO STAMPS. Since assuming the duties of this office much time, labor, and expense have been bestowed upon the preparation of suitable stamps for the collection of the tax .!>n tobacco. An entirely ncAV set of stamps has been proAdded, greatly superior, it is believed, to any internal revenue stamps for tobacco previously issued by the government. A stamp in serial numbers has been adopted for plug tobacco, adapted for all packages of ten pounds and upwards. This stamp is prepared with a stub, and the regulations require, in its use, the name of the coUector who ^ sells it, and that of the manufacturer who uses it, to be Avritten thereon, and consists of seven denominations, as follows: ten pounds, fifteen pounds with nine coupons, twenty, twenty-one, twenty-two, twentythree, forty, and sixty pounds. These stamps have been prepared with as much skill as possible by the engraver, Avith the Adew of protecting the government from imitations. The former stamp for plug tobacco, of ten pounds and upwards, is known to have been extensively counterfeited, greatly to the loss of rcA^enue. The stamps for smaller packages of tobacco' have also been changed, to prevent, as far as possible, fraudulent imitations. These improvements were found to be necessary, and have thus far aided in protecting the government to a large extent, though it'has not been possible to whoUy defeat the practices of counterfeiters. 12 REPORT ON THE FINANCES. THE LAW AS TO TOBACCO. I^iri of the opinion that it AVLU be imAvise to make any material change in the present classification of tobacco for taxation,'or in the rate of tax imposed on the different classes. , Manufacturers and dealers are rapidly becoming accustomed to the terms and requirements of the law, and it is believed that less objection will be urged to the law as it now stands than to a change to any new system of taxation, coUecting- the necessary anioiint of reventie from tobacco, that is likely to be devised. Some few amendments, to improve the efficiency of the laAV", which have been prepared in this office, may be deemed necessary, anjd which I shall be ready to communicate, through you, to Congress, Avhen required. I REVENUE STAMPS. The foUowing table is submitted, showing the net receij)ts from revenue stamps from March to Octaber, inclusive, for the years 1868 and 1869: 1808. March. ... April May Juno '. July August Septeinber.. October $1,270,095 00 1, 468, 393 23 1,230,837 14 1,125, 630 85 1, 095,189 15 1,133, 769 34 1,165, 513 24 1-, 367, 033 89 602, 648 2S 466, 864 23 465,333 30 307. 007 23 208, 977 61 226,156 84 250, 543 74 271, 364 92 ', Total 9, 856, 461 84 10,798,896 15 This shows' an increase in revenue, from stamps, during this six months, of nearly one million doUars. This increase, though considerable, is by no means reckoned satisfactory. I t has resulted mainly from the policy of this office, in April last, requiring all stamps to be so placed oil the instrument of writing as to exhibit the entire face of the stamp, and prohibiting the practice which had obtained extensively Of covering the supposed half of one stanp by the attachment of another, when in fact the stamp was cut in two, and one-half used to represent a full stamp in another instance.. The gross receipts froin stamps for thelast fiscal year were $16,420,710. For the current year they are estimated at $17,500,000, but it is ibeUeved that this tax ought to yield at least $20,000,000. I The British government coUects a much larger sum from thesame source, its receipts averaging from 1865 to 1869, inclusive, over sixty million dollars per annum. This fact is frequently stated by public speakers and journals as an evidence of the gTcat defect of our. system; and while there is some reason, there is yet more injustice, in this strict comparison. The British system is not so well understood in this country as to make a comparison of receipts, merely, fair to us. The one salient point, however, that we fail to collect as much revenue as our system ought to yield, cannot be ignored. The cause of this failure, and the remedy for it, have received as much consideration from me.ais the increasing labors of this bureau would permit. One undoubted-cause is that parties frequently omit to stamp instruments required to be stamped by law. This is the result of negligence, frequently, and often of design. A remedy for this would be found by invalidating all instruments not stamped accordiiag to law, and by making the penalty, though comparatively light, at least twice the COMMISSIONER OF INTERNAL REVENUE. 13 stamp duty, aiid never less than five dollars where the omission appeared to be from neglect only and not design. I am of opinion that the most serious abuse in the evasion of the stamp laws is the fraudulent second use of stamps after washing and cleansing them from the first official cancellation. Various methods for ]preventiQg this practice have been suggested, but none free from difficulty or objection. One plan is the adoption of a mechanical cancellation. Various instruments have been presented for this purpose possessing more or less merit. The objections to this plan are the expense of the instrument to be purchased and used, and the inconvenience to those remote from tOAvns and cities, doing little business and requiring few stamps, who woiild be obliged to provide themselves with a cancelling instrument out of proportion to their means and necessities. Another plan is to print stamps with a fugitive iuk, so as to render it impossible to remove the canceUation marks without destroying the face and body of the stamp. The faA^'orable and adverse opinions of experts and chemists, as to the practicability of this plan, seem to be about equally diAdded. I t is urged that stamps so printed, when subjected to atmospheric action and exposure to dampness, would be found to deface so readUy as to render them frequently worthless to the purchaser. A third plan is to print stamps on a distinctive paper J to be provided by the.Treasury Department for all government stamps, and which, for revenue stamps, is to be enameled and printed in permanent ink, not subject to fade from exposure, but by which the whole face of the stamp would be obliterated by an attempt to wash off the marks of canJoell^tion. While it is doubtful if this last plan is feasible, from'the liability of the enameled stamp to break when folded, I am unAvUling to express any opinion at present, as between the plans, or in favoi? of any one of the plans proposed. I would suggest that it be recommended to Congress to authorize the Commissioner of Internal Eevenue to send an agent to Europe to examine and become familiar Avith the stamp systems of other governments. In this manner alone, and at smaU expense, this government can avail itself of the knowledge which science and long experience have furnished on this subject to older, governments. INCOMES FROM INDIVIDUALS. The total amount collected on the annual Ust of incomes for 1867 was For 1868 For 1869 up to November $27,417,957 23,390,370 25,293,680 This last sum Avill be increased to an amount over twenty-six millions. As this tax expires Avith J}he assessment fbr 1870, it wiU be for Congress to determine whether we can part entirely with the receipts from this source of revenue; and, if not, whether any substitute can be devised more just and equitable, and less burdensome to tax payers. If the income from this source cannot be spaced from the general receipts, and other objects cannot be found more acceptable as a substitute, it is for Congress to determine whether or not the tax shall be renewed. In considering this question, after determining the total amount which ought to be realized from internal revenue sources, and considering carefully what will be realized by the present system, without resorting to iDComes, the question will present itself, whether the entire income tax, as now assessed, shaU be revived, or whether it shall be renewed at a 14 REPORT ON THE FINANCES. less rate of taxation. My opiuion is that, so long as a large internal revenue is required by the financial necessities of the government, a portion of that revenue should be coUected from incomes. The reasons for this seem apparent and forcible. This tax reaches simply the profits of trade and business, and the increased wealth of individuals from investments. If the tax Avere paid as these profits and accumulations accrue, it is not belicA'^ed that it would be thought objectionable, but, being required to be paid all at one time, and often after the income has been reduced by the expenses of the tax-payer, or re-invested in business,, it seems more onerous, and is more seriously complained against.' . The objection most frequently and earnestly made against this tax is, that it leads to a system of espionage into private affairs that is not only offensive but sometimes injurious to individuals. I do not see Avhy this objection may not, with equal force, be; urged against aU taxes upon personal property. Such taxes cannot be coUected without ascertaining the amount of taxable property possessed by the tax-payer. The law Imposing a tax upon incomes does nothing more than this, if so much. It simply requires a truthful and honest statement of the actual income of the tax-payer during the preceding year, which can be complied Anth as easily, and with as little exposure of priA^ate affairs, as any other, law—national. State, or municipal—-which seeks to raise revenue from the personal estate of tax-payers. After all, it is but a tax upon the increased wealth of the nation -, and when it is understood that government securities are exempted from taxation, and that' the interest on these securities produces a large amount of the incomes of tax-payers, I submit if it will be wise to abolish the income tax so long as the labor, industry, and business pf the country are directly-or indirectly subjected to any considerable, taxation. »These observations are intended to apply to the questions whether the income tax shaU be retained or abolished, and not to the rate of the tax or the manner of its assessment'and collection. ' SUPERVISORS AND DETECTIVES. The policy of changing superAdsors from one jurisdiction to another has been found to be advantageous. It inspires new zeal and energy in •the officers, and frequently reUeves them from local embarrassments that tend to diminish their usefulness. This office has proved of great importance to the service, and should, always be filled with, men ot undoubted integrity and capacity, who possess a high order of general business qualifications. The present salary is not sufficient to always command such quaUfications, and I venture to recommend the propriety and economy of increasing the salary. The apparent reason for placing the appointment of supervisors where it now rests no longer exists, and is not likely to again occur. I would, therefore, suggest that the law be amended, so that this officer shall be nominated by the President and confirmed by the Senate. ; Detectives, as they are now termed by law, are in fact but the assistants of supervisors. The name has proved of no advantage to the service, is generaUy regarded as odious, and for this reason many very competent men haA^e been unAvilling to accept of the appointment of detective, I am of opinion that the public service would be i^romoted by changing the name to that of assistant superAdsor, leaAdng thei manner of appointment, the tenure of office and comiDensation as UOAV pro^ vided by law. ^ ' COMMISSIONER OF INTERNAL REVENUE ' 15 PREVENTION OF FRAUDS. The experience of this office has confirmed the opinion I entertained when entering upon its duties as to the only means of preventing frauds and enforcing the revenue laws. These objects, if accomplished, must be attained through the local officers in each collection district. In this view it was that extraordinary endeavors were made for the selection of proper internal revenue officers, with the incoming of the present administration. Where the government has placed efficient and honest assessors and assistants, the taxes are assessed without delay and Avith reasonable accuracy. The same may be said of the collection of the reyenue, where collecting officers of like character are found. With capable and honest gaugers and storekeepers, itisnotperceivedhoAv there can be any failure to coUect the tax on distilled spirits. I t i s a fact worthy of note that whUe it is nearly impossible for a distUler to defraud the revenue Avith"^^ out the knowledge and privity of either gauger or storekeeper, or of both, the records of- this bureau furnish- scarcely an instance where one of those officers has-disclosed the fraudulent-practices of a manufacturer. To reform this branch of the service^ a rule has been adopted to appoint assistanassessors and gaugers on the recommendation of assessors, and storekeepers on the recommendation of coUeiitors. -This rule is adhered to, except for special reasons. Circular letters have been addressed to all assessors and collectors enforcing the importance of recommending "proper men only for such positions; and when those officers are made to feel that they are responsible for the execution of the laws in their districts, and that their tenure of office, as well as reputation, depends on their success, it is believed that most of the evils and .obstructions will be remedied. Certainly, I have iriore hope of success by securing the aid of honest, capable, and faithful local officers than seems to be , warranted in any or all the mechanical devices which have been or can be suggested for the prevention of frauds in the revenue serAdce. THE INTERNAL REVENUE LAWS NOT UNJUST OR BURDENSOME. Of the total receipts of internal revenue for.the fiscal yeair 1869, there were collected from the following sources:, Spirits Tobacco Fermented liquors. Incomes and salaries Stamps Banks and bankers Legacies and successions Schedule A, and passports Gas companies From other sources , ' $45,026,402 23,430, 708 6,099,879 34, 791,856 16,420, 710 3,335,517 2,434,593 912,314 2,116,006 25,471,359 160,039,344 The amount from other^ sources was collected from the gross receipts bi raUroads, insurance and express comi^anies, from the sales of brokers, dealers, and manufacturers, from special taxes, and from penalties and miscellaneous sources. . It is estimated that at least ninety per cent, of the entire receipts was 16 REPORT ON THE FINANCES. collected from a few objects and sources, all of which maybe classed as luxilries, or as the accumulated and associated wealth ofthe country. It is difficult to see how the necessary revenue from internal sources can be obtained with much greater respect for labor,.and with more jusr tice to the common industry, than is secured by the present law. It may well be doubted if any considerable portion of the tax can be objected to on principle, or for injuriously interfering with the manufacturer, or being too high. I t ' is the fairest tax, the most equal and least burdensome of any laid on the citizen, for it is a revenue paid ia proportion to the free Iconsumption and increasing profits ofthe people. I desire to add my opinion that the present system ought, in a short time, if faithfuUy administered, to yield a revenue not below the following estimate, from the following sources: Spirits Tobacco Fermented Uquors. Incomes, salaries, and Schedule A Stamps., Banks and bankers... Legacies ^and successions Gas companies . $60y 000,000 35,000,000 .... 8,000,000* .. 40,,000,000 20,000, OQO . » ' 3,i500,000 .. 4, ,000,000 .......... 2,500,000 .. 173, boo, 000 If these conjectures are well founded, after a brief period the excise tax can be limited to stUl fewer objects of taxation than at present, and those such as all admit to be the ones that should bear the burden. The realization of these anticipations wUl enable Congress to sweep away the special or license tax and all others that rest upon the labor, industry, and ;smaUer business transactions of the coiratry. • \ AMENDMENTS TO THE LAWS. The practical operation of the revenue laws has suggested to officers 'of this bureau having charge of the respective branches of the ser\dce various amendments, which, if made, Avill facUitate, it is believed, the collection ofthe revenue, and secure, in the administration of the laws, a more perfect accomplishment of the intent and purpose of Congress. These amendments do not' affect the general system, but look entirely to an explanation of provisions not clear from doubt and ambiguity, and the supplying of sonie few manifest omissions in the law. After being well considered a synopsis Anil be prepared, to be used by the Secretary of the Treasury according to his discretion, or to be furnished to Congress, or its comniittee, as shaU be required. SPIRIT METERS. The facts preceding and attending the adoption by this office df the instruments known'as the Tice meters, as means of measuring the quantity'and determining the strength of distilled spirits, Avith the view of arriving at a correct basis of taxation, and also as means of preventing and detecting frauds, by the process of automatic registration in sealed and otherAnse protected safes, have been so fully reported by my predecessor as to render nnnecessary any mention of them here. Since first undertaking the discharge of the duties of this office I have steadily borne in mind the importance of correctly ajscertaining the COMMISSIONER OF INTERNAL REVENUE. 17 quantity and strength of the spirits distUled at any distillery operating under the laws and regulations governing this branch of domestic industry, to the end that no part of the revenue legitimately derivable from this source might be lost to the government. Hence, by regulations and instructions I have endeavored to obtain whatever aid in this direction Avas to be had from the instruments named above, approved and recommended, as they were, by a committee of distinguished scientific gentlemen, and adopted by my predecessor with the sanction of the Secretary of the Treasury. And it now becomes my duty to say, that whUe the Tice meters appear to have operated weU under circumstances in every respect favorable, under other circumstances, by which they must at all times and in all places be more or less effected, the weight of testimony before me is such that I have been led to doubt their sufficiency for the purposes designed. In consequence of such doubt, and that distUleries might not be subjected to an expense which is represented to be burdensome Avithout the government attaiuing thereby a corresponding protection to its revenues accruing from this source, I have recently provided for certain experimental tests with these instruments which AviU determine their utiUty, or otherAvise, in the light of practical experience. These tests are now under way, and are conducted by persons who, and iu a manner which, can hardly fail to bring about satisfactory results, whether favorable to the instrument or not. The results thus anticipated will be made known in a supplemental report at the earliest time practicable after their development. EXPENSES OF COLLECTINGr THE REVENUE. There were paid for expenses incident to the collection of the revenue for 1868 $8, 776,814 For 1869 $7,394,395 Deduct the amount paid to storekeepers, act of July 20, 1868 608, 918 Leaving for this year on the basis of the account for 1868.. Decrease in favor of 1869 6, 785,477 , 1,991,337 , By an amendment to the act of July 20, 1868, passe'd March 4,1869, the compensation of storekeepers is to be repaid to the government by the m anufacturers of distiUed spirits and owners of warehouses. These repayments are found to be difficult to collect, and I am of opinion that this mode of paying storekeepers should be abolished at once. Only $175,785 of the amount expended by the government for this purpose had been repaid on the 30th of June, 1869. The accounts of this bureau do not show precisely the expenses of coUecting the revenue for each year, because the amounts charged during each year embrace expenses actually incurred in the preceding year. The expenses of the bureau for 1868 were. $567,214 Deduct the cost of printing stamps, "and for rent 150,000 Actual expenses of the bureau for 1868 Expenses for the year 1869. Deduct for printing stamps, &c.. -^ Actual expenses Decrease in favor of 1869 . 2F '... ... %656,395 256,000 417,214 400,395 " . 16,819 = = 18 REPORT ON THE FINANCES. ! Prior to the act of July 20, 1868, no stamps for distilled spirits! and tobacco were required. This expense has now become an important item. The commissions allowed on the sale of stamps for 1869 were. $915,217 For 1868 : 805, 638 Increase for 1869 109,579 These commissions were at the same rate during each year, aiid the increase is due to the larger sale of stamps during the year 1869. | THE INTERNAL REVENUE B U R E A U ; ITS OROANIZATION AND AVORK. As early as possible after entering upon my duties I caused a reorganization of the clerical labor into three principal divisions, in dharge of the solicitor of internal rcA^enue, and the second and third deputy conimissioners. To the first deputy commissioner were assigned the records of appointment, and the duties of general executive oificer of the bureau. ; To the law division, under the solicitor, the subjects of frauds a|gainst the revenue, refunding and abatement of taxes, of legacies, successions, incomes, salaries, diAddends, special taxes, and questions relating! to the tax on tobacco. To the second division, under the second deputy, the accounts of revenue officers, book-keeping, stamps, and statistics. To the third diAdsion, under the third deputy, the subjects of distilled spirits, registering, recording and fiUng, blanks, stationery, and miscellaneous business. , ' These principal divisions were subdivided into sections, and tlie most important sections placed in charge of an officer of the class of f^ heads of divisions," under the act of July 13, 1866. In my judgment it would be well to increase the number of this class sufficiently to proAdde one for each section of the bureau. [ . There was subsequently organized an independent division, to which were assigned the manner of service and correspondence of supervisors and their assistants, which was placed ia charge of an officer of the detectiA^e force detailed for that purpose. . This re-organizaton has worked efficiently and harmoniously,' though the business of some of the sections has increased so largely as to render it desirable to form them into another diAdsion with additional i clerical force. The entire re-organization of this bureau is a subject which is recom mended to the careful consideration of Congress. I The following suminary, from the statistical reports, will convey some idea of the magnitude and importance of its labors: . ' Number -of seizures for Adolation of law for the fiscal ; year 1869 , 1; 744 Number of seizures for violation of law for the first quarter of 1870.. 1,021 Number of cases compromised during the fiscal year 1869 152 Amount received as tax thereon $156,004 86 Issessed penalties fixed by laAv $44,130 63 An lieu of fines, penalties, and forfeitures $1^5,169 98 Number of cases compromised during the first quarter • 1870 144' COMMISSIONER OF INTERNAL REVENUE. 19 Amount received as tax thereon $79,227 39 Assessed penalties fixed by law $10,611 06 In lieu of fines, penalties, and forfeitures $58,817 08 Number of compromise opinions prepared ft'om March 11 to September 30, 1869 .• 304 These cases occur throughout the entire country, invohdng extensive litigation, the preparation for and conduct of which, on the part of the gOA^ernment, consumes a large share of the time and attention of this office, and constitutes in itself an important business. Number of suits brought in federal courts during the fiscal year 1869 ' 4,578 Of these, the number of proceedings mr^m 844 Number of indictments found 2,552 Number of other proceedings in personam 1,182 Number of judgments in proceedings for forfeiture... 719 Number of convictions on indictments 1,020 Number of acquittals 207 Number of suits decided in favor of the United States. 2,166 Number of suits decided against the United States.. 432 Number of suits settled or dismissed. 1,359 Number of suits pending July 1, 1869 4,00? Amount of judgments in suits in personam • $994,531 48 Amount collected and paid into courts $114,791 01 Amount of forfeitures paid into courts $480,796 89 Number of suits and proceedings begun in United States courts during the first quarter of 1870, as reported by United States district attorneys, in rem, 216] in personam, 460^ total 736 Number of claims for,abatement considered during the fiscal year 1869. 82,115 Number of claims for refunding considered '... 3,173 Amount rejected of same ..: $320,156 03 Number of refunding claims considered first quarter of 1870 '548 Amount refunded for same time $53,597 09 Amount rejected ; $91,096 93 Number of accounts examined and passed during the • fiscalyear 1869'. I 51, 566 For the first quarter of 1870 8, 897 Certificates of deposits received, examined and entered for 1869.1 • -65,370 For the first quarter of 1870. 13,067 Orders received for internal revenue stamj^s for 1869. 11^ 278 For the first-quarter of 1870 * 3,487 Number of stamps received from printers during 1869 578,109,311 Value thereof- .• $89,098,161 86 Number for the first quarter of 1870 180, 532,387 Value thereof $49,228,728 38 Number of internal revenue stamps issued for the year 1869 :............ 575,415,263' Value thereof $78,090,293 11 For the first quarter of 1870 174,640,302 Value thereof $30, 783,465 50 Value of tobacco stamps received for the first quarter of 1870 $15,730,289 747alue of tobacco stamps issued for the same time $10,906, 423 31 20 REPORT ON THE FINANCES. Value of beer stamps received for the first quarter , of 1870' .^ $2,820,042 25 Value of beer stamps issued for the same time $1,834,150 00 Value of stamps for distilled spirits received for the same time $17,232', 925 00 Value of same issued for the same time $6,392,750 00 Number of stamp agents' bonds examined 350 Number of claims for refunding stamps unneccessarily used 650 Number of instruments examined for photograph companies :• 300 Number of letters received and registered for the fiscal year 1869 , 60,398 For the first quarter of 1870 : 17,329 Number written and recorded for 1869 46,652 For the first quarter of 1870 17,270 Number of blanks prepared and sent out for 1869 8,046,360 For the first quarter of 1870. 1, 695, 741 Number of distilleries registered \ 864 Number of officers connected with the internal revenue service who report to this' bureau 6,003 In concluding this report, I desire to acknowledge my obligations to the officers and to the clerks, both male and female, of the Internal Eevenue Bureau, for their valuable assistance, for their honest devotion to the public service, and for the very faithful discharge ot their official duties. > " -C. DELANO,: Commissioner, Hon. GEORGE S. BOUTWELL, Secretary of the Treasiiry, EEPORT OF COMPTROLLER OF THE CURRENCY. REPORT THE COMPTROLLER OF THE C-URRENCY. OFFICE OF THE COMPTROLLER OF THE CURRENCY, Washington, November 10, 1869. SIR : In compliance with the provisons of section 61 of the national currency act, I have the honor to present, through jou, to the Congress of United States the following report: Since the last annual report nine national banks have been organized, of which eight are new associations, and one a conversion froin a State bank, making the total number organized up' to October, 1869, sixteen hundred and ninety-four. A table exhibiting the number of banks, Avith the amount of capital, bonds deposited, and circulation, in each State and Territory, on the 30th of September, 1869, will be found on the first page of the Appendix to this report. -• From the number of banks organized, aboA^e stated to be sixteen hundred and ninety-four, should be deducted seventy-four, leaving the number in active operation sixteen hundred and twenty. The banks to be excluded are the following: NEVER COMPLETED THEIR OaANIZATION SO AS TO COMMENCE BUSINESS. The 'The The The First National Bank of Lansing, Michigan, No. 232. First National Bank of Penn Yan, New York, No. 169. Second National Bank of Canton, Ohio, No. 463. Second NationalBank of Qttum\va, Iowa, No. 195. SUPERSEDED BY SUBSEQUENT ORGANIZATION WITH THE SAME TITLES. The First National Bank of Norwich, Connecticut, original No. 65-, present No. 458. ' ,• The First National Bank of Utica, New York, original No. 120 5 pres^ent No. 1,395. ' IN VOLUNTARY LIQUIDATION. The The The The The The The The The First National Bank of Columbia, Missouri. First National Bank of Carondelet, Missouri. National Union Bank of Rochester, New York. National Bank of the Metropolis, Washington, D. 0. First National Bank of LeonardsviUe, NCAV York. Farmers' National Bank of Eichmond, Virginia. Farmers' National Bank of Waukesha, Wisconsin. City National Bank'of Savannah, Georgia. National Bank of Crawford County, MeadvUle, Pennsylvania. 24 . REPORT ON THE FINANCES. The First National Bank of Elkhart, Indiana. The First National Bank of New Ulm, Minnesota. The Pittston National Bank, Pennsylvania. The Berkshire National Bank of Aclams, Massachusetts, The Fourth National Bank of Indianapolis, Indiana. The Kittanning National Bank, Kittanning, Pennsylvania. The First National Bank of Providence, Pennsyh^ania. : The National State Bank of Dubuque, Iowa. The Ohio National Bank of Cincinnati, Ohio. The First National Bank of Kingston, New York. ' The First National Bank of Bluffton, Indiana. The First National Bank of Skaneateles, NCAV York. The First National Bank of Jackson, Mississippi. The First National Bank of Downington, Pennsylvania. The National Exchange Bank of Eichmond, Virginia. The Appleton National Bank, Appleton, Wisconsin. The National Bank of Whitestown, New York.. \ The First National Bank of NCAV 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. i The Secbnd National Bank of Watertown, New York. The Second National Bank of Des Moines, Iowa. ] . The First National Bank of South Worces'ter, New York. I The National Mechanics and Farmers' Bank of Albany, NCA^ York, The First National Bank of Plumer, Pennsylvania. Since October 1,1868: The First National Bank of Steubenville, Ohio. ;. The First National Bank of DanvUle, Virginia. The First National Bank of Oskaloosa, Iowa. The Merchants and Mechanics' National Bank of Troy, New York. The National Savings Bank of Wheeling, West Virginia. The First National Bank of Marion, Ohio. The National Insurance Bank of Detroit, Michigan. The National Bank of Lansingburg, New York. The National Bank of North America of New York, New York. - The First National Bank of Hallowell, Maine. The First National Bank of Clyde, New York. ; The Pacific National Bank of NCAV York, New York. The Grocers' National Bank of the city of New York, New York. The Savannah National Bank, SaA^annah, Georgia. ' The First National Bank of Frostburg, Maryland. The First National Bank of La Salle, lUinois. ' The First National Bank of Dorchester, Massachusetts. A statement showing the capital, bonds deposited to secure circulation, circulation delivered, circulation redeemed, and circulation outstanding October 1, 1869,. of the foregoing banks, will be found i n t h e Appendix. NATIONAL BANKS WHICH HAVE FAILED TO REDEEM THEIR CIRCULATING NOTES, FOR WHICH RECEIVERS HAVE BEEN APPOINTED. The First National Bank of Attica, New York, Leonidas Doty, receiver.* *FiiiaUy closed. COMPTROLLER OF THE CURRENCY. 25 The Venango National Bank of Franklin, Pennsylvania, Harvey Henderson, receiver. ' The Merchants' National Bank of Washington, D. C , James C. Kennedy, receiver. The First National Bank of Medina, New York, Edwin P. Healy, receiver. The Tennessee National Bank of Memphis, Tennessee, WUliam A. Hill, receiver. The First National Bank of Newton, NewtonviUe, Massachusetts, D* Wayland Jones, receiver. The Nirst National Bank of Selma, Alabama, CorneUus Cadle, jr., receiver. The First National Bank of New Orleans, Louisiana, Charles Case, receiver. The National Unadilla Band, 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 Vicksburg, Mississippi, B. H. Polk, receiver. The First National Bank of Keokuk, Iowa, O. C. Hale, receiver. The First National Bank of Bethel, Connecticut, E. S. Tweedy, receiver. Since last report but one bank has failed—The First National Bank of Eockford, Illinois, E. P. Lane, receiver. During the past year the following diAddends have been paid: To the creditors of the First National Bank of Medina, New York, 3 8 | per cent. To the creditors of The Farmers and Citizens' National Bank of Brooklyn, New York, additional dividends of 32 per cent., making in all 87 per cent. To the creditors of The Croton National Bank of the city of New York, an additional dividend of 25 per cent., making in all 75 per cent. To the creditors of The Tennessee National Bank of Memphis, a diAddend of 14 per cent, has been declared, but has not yet been paid, owing to a failure on the part of the leading creditor to present the proper vouchers. ' A statement shoAving the capital, amount of United States bonds deposited to secure circulation, circulation delivered, circulation redeemed ,at the Treasury of the United States, and the amount outstanding October 1, 1869, of national banks in the hands of receivers, .will be found in the Appendix. 26 REPORT ON THE FINANCES. NOTES IN CIRCULATION. The following statement exhibits the number and amount of notes issued, redeemed, and. outstanding September 30,1869: No. of notes. ' Amount. 1 ONES. Issued' Redeemed ..... .. -- - - - Outstan din 2 9, 589,160 904, 013 |9, 589,160 00 904, 013 00 8,685,147 8, 685,147 00 3, 209, 388 232, 224 6, 418, 776 00 464, 448 00 TWOS. Issued Redeemed - -- - - 2, 977,164 Outstundiu"" Issued Kedcemed .. 5, 954, 328 00 • FIVES. - - - - • -i' - . . . .. 23, 676, 760 985, 940 ^ 118, 383, 800 00 4, p29, 700 00 22, 690, 820 113, ^54,100 00 Outstanding TENS. Issued Redeemed -- Outstanding - - - •... 8,094, 645 272, 495 80, 946, 450 00 2, 724, 950 00 7, 821,150 78, 221, 500 00 2, 269, 764 71,655 45, 395, 280 00 1, 433,100 00 2,198,109 43, 962,180 00 363, 523 , 22,859 18,170,150 00 1 442 950 00 334, 664 16, 733, 200 00 274, 799 25, 968 27, 479, 900 00 2 596 800 00 248, 831 24, 883,100 00 13, 668 2,585 6, 834, 000 00 1, 292, 500 00 • 11,033 5, 541, 500 00 4,769 2,415 4,769,000,00 2, 415, 000 00 2, 354 . 2, 354, 000 00 TWENTIES. Issued Hedeemed . .- _ . _ . Outstanding ni'TIES. Issued 'Bedeemed Outstanding ONE HUNDREDS. Issued Kedeemed Outstanding -. - . -. - -1 . FIVE IIUNDEEDS. Issued Redeemed 1 Outstanding ONE THOUSANDS. Issued Hedeemed ^ - 1 Outstanding Total amount of aU lenominations outstanding on the 30th day of feep•tember, 1869 Add, for fragments of notes outsta.nding, lost, or destroyed, portions of 1 which have been redeemed 1 Total 1 299, 789, 055 00 ! 840 45 299, .789, 895 45 COMPTROLLER OF THE CURRENCY. 27 The following statement shows the amounts and kinds of United States bonds held by the Treasurer of the United States to secure the redemption of the circulating notes of national banks on-the 30th day of September, 1869. , Registered bonds, act of Jime 14, 1858 Registered bonds, act of June 22,1860 Registered bonds, act of February 8, 1861 Coupon bonds, act of March 2, 1861 Registered bonds, acts of July 17 and August 5, 1861 . Registered bonds, act of February 25, 1862 Couponbonds, act of February 25, 1862 Registered bonds, act of Marcli 3, 1863 Registered bonds, act of Marcli, 3,1864, 5 per cent Coupon bonds; act of Marcb 3, 1864, 5 per cent. Registered bonds, act of Marcb 3, 1864, 6 per cent Registered bonds, act of June 30,1864 Registered bonds, acts July 1, 1862, and July 2, 1864 Registered bonds, act of Marcb 3,1865, 1st series Registered bonds, act, of Marcb 3, 1865, 2d series Registered bonds, act of Marcb 3, 1865, 3d series Registered bonds, act of Marcb 3, 1865, 4tb series Total .'. -. 1 1 :.. $675,000 35,000 3,491,000 16,000 58,830,050 59,228,850 4,200 33,345,900 91,579,450 10,000 2,753,500 ' 35,218,700 18,523,000 25,465,200 10,392,800 2,678,450 228,000 342,475,100 In my report for 18671 called the attention of Congress to the fact that, in several instances, notes prepared in the usual manner for issue to national banks had been purloined from this office. Two amounts largei than the rest Avere mentioned, to wit: $4,500 in fifty and one hundred dollar notes of The National City Bank of Lynn, Massachusetts, and $12,000 in fifty aiid one hundred dollar notes of The First National Bank^ of Jersey City, in addition to which several thefts of a single sheet had occurred, making in all $17,560. Suspicion at that time was directed to a colored man, who had been^employed in the office from the time of its organization, in a confidential capacity, and who was then under arrest. The evidence against him, though very strong, was^not considered to be conclusiA^e, a u d i t was thought best not to bring the case to trial at once., but to wait and see Avhat additional testimony might be developed by the lapse of time. During the past year, efforts made by the guilty party to avail himself of the stolen notes, furnishing conclusive proof of his guilt, he was tried in the criminal court of the District in August last, and couAdcted, but a motion in arrest of judgment was granted by the court for some defect in the indictment, ancl the criminal was discharged; he was at once rearrested on several other charges, and is UOAV awaiting his trial on ncAv indictments. Only about $1,400 of the stolen notes have been recovered, and it is a serious question Avhether proAdsion should not be made for the payment of these stolen notes when found in the hands of innocent holders. Their similarity to the genuine issues of the same and other national banks, and the difficulty, to any but the most expert and skillful, in recognizing the forged signatiu'es, make it impossible for the great majority of those who may handle money to distinguish the spurious from the genuine issues. The subject is respectfully submitted to the consideration of Congress. REPORTS. 4: Under the act of Congress of March 3, 1869, three reports have been called for. The first call was made Tuesday, April 20, for a report shoAving the condition of the banks at the close of business on the prcAdous Saturday, April 17. 28 REPORT ON THE FINANCES. i The second call was made June 15, for a report shoAving the condition of the banks on Saturday, the'12th of June. The third call wa6 made October 13, for a report showing the condition, of the banks on the Oth of that month. The first report showed a larger number of banks than usual deficient intheir reserve of lawful money, but generaUy in small amounts. The second and third reports., successiA^ely, exhibited an i?mpr6vement i n t h i s respect; and as they are regarded as setting forth the actual working condition of the banks, without manipulation or preparation, the results are far more A^aluable and gratifying. In fact, the two evils most complained of under the former systein of reports, to Avit: previous preparation o n t h e partof the banks, and the opportunity afforded to speculators to manipulate the money market, haA'ie been almost entirely done away with. The banks habituaUy keep themselves in better condition, as a rule are less extended, and have more complete control of their affairs. If they carry out this policy a little more thoroughly, they will be less at the mercy of the borrowers, vdll be better able to protect the legitimate interests of their customers, and better entitled to the fostering care of the government. LIQUIDATION. , : As the law now stands, a bank may, by a vote of the shareholders owning tAvo-thirds of its stock, go into liquidation and close up its affairs. After the expiration of one jesno from the publication of notice to its bUl-holders and creditors, as required by the statute, it may deposit with the Treasurer of the United States legal-tender notes for its outstanding circulation, a^nd take up the bonds held as security therefor. This section was undoubtedly intended to provide for the winding up of banks under the ordinary conditions incident to specie payments. The natural floAv of notes to the place of their issue, when banks are paying specie, would cause a large portion of them to be redeemed during the year; and if the bank is solvent, and in good faith endeavoring to close up its affairs, the most of its creditors Avould probably be paid by the expiration of that period. So that, supposing the liquidation to have progressed so far that the bank is ready to distribute its capital among its stockholders, the law provides the manner in which the liquidation shall be completed, .and the shareholders discharged from all further liability on account of its circulating notes, within a reasonable time. , In this vicAV of the case the provisions of the statute are reasonable and proper. But, under existing circumstances, when banl^ not0s remain in circulation untU they are worn out, and when the use of the notes as money is so much more valuable to the holder than any gain he may realize from their redemption that he will not send them home for that purpose, the year proAdded in the law, and the purpose of that provision, are of no moment whatever. Banks go into liquidation, and call upon note-holders to present their notes for redemption, by published notice, as required by law, but, during the whole year that follows, are not obliged to redeem anything scxcept UOAV and then a worn-oiit or defaced note. This facility of circulation, and the absence of all cost of redemptions, have probably induced some associations to take the legal** steps for going into liquidation, AAdth the expectation of continuing to' reap the benefit of their outstanding circulation, while they continue to do a banking business under State laws, or as private bankers. This is an abuse that could only be jpracticed under a suspension of COMPTROLLER OF THE CURRENCY. 29 specie payments, and during the absence of all demand for redemptions; but for the time it is none the less an abuse that requires correction. Congress provided by law for the organization of banking associations Avhich should be subject to certain restrictions, and which should be authorized to issue notes for circulation as natiohal currency. The privilege of issuing circulation Avas granted upon certain conditions. The priAdlege and the conditions go together. The laAv does not contemplate that the conditions, should be cast aside or disregarded whUe the privilege is retained. Unfortunately the phraseology of the law seems not to. forbid such operations, and the interference of Congress is necessary to prevent its i^rivileges from being abused, and to protect those banks which are in good faith endeavoring to comply with all the requirements of the law. It is respectfully recommended that Congress should pass an act in one section, unconnected Avith any other subject, requiring all banks that go in liquidation to deposit legal-tender notes for their outstanding circulation, and take up their bonds deposited with the Treasurer of the United States as security for such circulation, within sixty days from the date of the vote of the shareholders to go into liquidation. METHOD OF COLLECTING- UNITED STATES TAXES. Section 41 of the national banking law provides for taxing the circulation, deposits, and capital not iuA^ested in United States bonds, of national banks. The banks are required to report and pay these taxes semi-annuaUy to the Treasurer of the United States. This they have done regularly since their organization, paying into the treasury several miUions every year, without trouble, and without expense to the government. Under the internal revenue law they are required to pay a special tax, and a dividend tax to the coUectors of the several districts in which they are located. It is recommended that all taxes imposed on national banks by the United States be made returnable and payable to the Treasurer of the United States, in the same manner that the larger portion of tl'jsem now are. This change would avoid confusion, save expense and trouble, collect the taxes more promptly, and probably more thoroughly, and place the whole business under the supervision of one officer, by which means, also, all information on the subject Avould be concentrated in one office, and so be more accessible. SPECIAL EXAMINATIONS. Perhaps no one thing has done more to promote the safety and sound management of national banks than their liability to examination without i3reAdous notice, by an 'agent appointed for that purpose, and proba''bly no provision of the law was more unpopular among the banks when the law first went into effect; but the good results brought about, directly and indirectly, by such examinations, have fully vindicated the wisdom, of the proAdsion. The examiner's work is done sUently, and the x)ublic are not aware of either the amount or the importance of the work done. In quite a large number of cases examinations have brought facts to light that have enabled the Comptroller to interpose in time to save banks from failure. Defalcations have been exposed; abuses, irregularities, and violations of law have been discovered and corrected. 30 REPORT ON THE FINANCES. ! The compensation allowed by laAv is totaUy insufficient to pay the right kind of men to undertake this duty.' The labors of examiners are very severe, involAdng work by day and travel by night; whUe the rigid. and careful scrutiny required to iuA^estigate fully the conditioh and accounts of the banks is wearying and exhausting. In New York, Boston, and Philadelphia, the banks have cheerfully acknowledged the value and efficiency of examinations, by making voluntary provision somewhat commensurate with the arduous nature of the work and the importance of the results attained. I An increase in the amount of their compensation is a matter pf necessity as well as a matter of justice; and Congress is urged to make provision for that purpose. All the expense involved in these examinations is noAv defrayed by the banks, under the law, and no appropriation of the public moneys Avill be necessary. An increase in the! rate of ' compensation should be authorized by law, and provision made for its assessment upon the several banks examined, in proportion to the time and labor spent in the examination. SALARIES. ; In the organization of the National Currency Bureau, the Comptroller was authorized to ^^ employ, from time to time, the necessary clerks to discharge such duties as he shall direct, which clerks shall be appointed and classified by the Secretary of the Treasury in the manner now provided by law.'' Under this provision of law the highest salaries that could be paid were already fixed by laws passed nearly scA^enteen years ago. Perhaps in the beginning such provision was adequate for all practical purposes ; but as the nature of the duties to be performed became more arduous, and the responsibilities greater, more difficulty has been experienced in securing the serAdces of competent men in the various positions to be filled. The leading places in this office, now filled by clerks receiving salaries of $1,800, require abilities of a high order and integrity of the most undoubted character—abilities and integrity that in other pursuits command much higher compensation. The salaries .paid by banks to officers, for the performance of duties no more difficult and no more responsible than those devolving upon the clerks in this office, are from one hundred to three hundred i)er cent, greater. The consequence has been that, even after the services of the right kind of men have been secured by a course of instruction and trainiiig, the higher iprices off'ered by private interests outside of the department constantly draw them from the department, and leave the same difficulties to be again encountered. I t seems to me evident, if the salaries fixed seventeen years ago were not then too high, Avhen aU the necessaries of life were much cheaper than now, that at the present time they are totally inadequate, ih view ° of the enormous advances in the expense of liAdng. I t is not A\dse to place men upon a salary meagre and barely sufficient to furnish the necessaries of life—perhaps even insufficient for that—in positions of responsibility Avhere the most thorough integrity is required. It lis exposing them to temptations to which they ought not to be subjected. And I earnestly recommend a general increase of salaries, and especiaUy an increase in the salaries of those men Atho have the most important positions in the bureau. I The salary of the Deputy Comptroller is not equal to the importance COMPTROLLER OF THE CURRENCY. 31 and responsibility of his position. It is less than that now paid to men in the office df the Treasurer of the United States, whose positions are no more responsible and no more important, and A^ery much less than the salaries paid by banking institutions in the large cities. The position of the cashier of the division of issues is also one of labor and responsibUity, as is that of the cashier of the division of redemptions. ' The diAdsion of reports requires for its chief a man of x)eculiar qualifications. It is his duty to examine all reports received from the national banks, and he has charge also of all the correspondence growing out of them. The position is one of great labor, requiring no ordinary judgment and skill. The various aQcounts kept in the office are extensive and complicated, requiring vast labor and skill. The correspondence of the office Is very extensive, and cannot be carried on as a mere matter of routine. I t requires knowledge, intelligence, and ability to conduct it properly. I would recommend that the Deputy ^Comptroller should be paid a salary of $3,500; the head of each division $2,4.00"; two correspondents $2,200 each; and two book-keepers $2,000 each. , I do not think the government would lose anything by a fair compensation for honest labor. The duties would be more ably and satisfactorily performed, and the efficiency of the public service Avould be increased. CENTRAL REDEEMING AGENCY. The recommendation contained in my last annual report, looking to the establishment of an agency in the city of New York in the interest of the national banks, owned and controlled by them, for the redemption of all their issues and for the transaction of all their busiuess, is again submitted to the consideration of Congress. Careful observation and study during the, year have confirmed the opinion then expressed as to the practicability and usefulness of such an institution. In the first place, it would be the clearing-house for all the bank circulation in the cbuntrj^—^the reservoir to which it woulc' flow, and from which it would be distributed again whenever and wher ever needed. A common , misapiDrehension prevails as to the effect or practical result of general and uniform redemptions in New York, the impression being that such an arrangement would be onerou upon the country banks, and would compel them to pay tribute to that city. No apprehension could be more unfounded. As long as every bank redeems in dependently at its own counter, or at the nearest redemption c i t y Cleveland, Pittsburg, Cincinnati, or St. Louis, and not in New York— funds that are par, that will pay debts in the latter city, will command a premium; and the old-time system of assorting and returning the notes of country banks for the ]3urpose of procuring New York exchange, will be renewed. The brokers, finding they can make a profit' in this way, will divide the territory between them, and wiU compel the banks tp supply themselves regularly with gold and exchange to meet their demands. On the other hand, if all agr.ee to establish their own agency in New York, to take care of and to protect th^ir OAvn notes, all currency will be par in New York. There wiU be no running upon the banks, for there will be nothing to gain by it. A certain amount of currency will 32 REPORT ON THE FINANCES. i always be required to transact the business of the country, ahd this will be furnished proportionately by all the banks. The excess of circulation only, over and aboA^e this amount, wiU have to be-redeemed; and this excess Avill also be equally apportioned to all the banks. So that, by the adoption of one general agency, as proposed, every bank in the country Avill have its just proportion of the benefit, to be deriA^ed from the circulation; sharing also, in the same proportion, in the expense of redeeming any excess that there may be from time toi time. And that is all there is in a uniform' system of redemption in New ' York—equal rights and equal privileges to aU, special hardships or heaA^y expense to none. i Wiiile such would be its salutary effect upon the banks, the people at large, would rejoice in a currency of uniform A^alue aU Over the country. All inconveniences growing out of local A^alues would disappear, and we should have a truly national currenc}^ I The proposed agenc,y, being controlled and managed by the| joint banking interests of the country as their own fiscal agent, would necessarily be a highly conservative institution, which would operate ^as a check upon t l ^ speculative tendencies of the times, and exertise a healthful influence upon the interests of trade. The banks Avould attend to their own business in New York, thus saving the expenses and profits heretofore paid to their correspondents; a;nd they would have the satisfaction of knoAving that their reserve funds, upon which so much depends, Avere not risked in ~V\{all street speculations, or used in a manner detrimental to the public interests. It is a common saying among bankers, when speaking of governmental superAdsion, '^Take care ofthe currency; make that as secure as possible, but do not interfere Avith the business of the banks.'' As far as practicable, business should be left free and untrammeled; but, in this country, the business of issuing circulating notes is so inA^olved with the lending of mo^ey; the ability to redeem on demand is so dependent on the amount of reserA^el?:ept on hand, and the character of the loan, that ic is impossible to apply safeguards' to the currency, without applying prudence and reasonable restrictions to the business of lending. If a bank pledges its capital by the deposit of bonds for the redemption of its circulation, it must so use that circulation as n:ot to lose it; so invest it as to have it coming back with a profit; mus^ use it judiciously, and safely, so that it will protect itself. The governmtot, in delegating the power to issue notes, has the idght to prescribe the conditions upon which, they shall be issued. If harsh or unnecessary conditions are imposed, they should be abrogated. If the conditions are wise and wholesome, they should be honestly obsen^ed. In prescribing rules, reference should be had to the object.to be attained by the organization or incorporation of banking institutions. A charter to carry on the business of banking does not give power to buy and sell real estate, to ship goods to a foreign port, or to engage in, or promote, any speculative operation. The business of banking, properly conducted, is just as sure, and just as safe, as any other business; W t it must be confined to its proper and legitimate sphere. i In the case of an incorporate^l banking association, its powers are prescribed in its charter. The law for the organization of national banks defines their^ powers with precision. They are empowered to exercise,, under.the act, ^'all such incidental powers as shaU be necessary to carry COMPTROLLER OF THE CURRENCY. 33 on the business of banking, by discounting and negotiating promissory notes, drafts, biUs of exchange, and other CAddences of debt; by receiving deposits; by buying and selling exchange, coin, and bullion; by loaning money on personal security; by obtaining, issuiug, and circulating notes," &c.—from which it wUl be seen that national banks are authorized, among other things, ^Ho receive deposits;''^ that is, when money is brought to them, they are authorized to receive it. They are not, however, authorized to hire deposits, and the law does not contemplate that they should solicit loans, under the guise of deposits, by the offer to pay interest on them. This practice, howcA^er, prevails extensively; and although, by implication, the laAv forbids it, the prohibition is not sufficiently explicit or positi\^e to prevent it. The evil of the practice is this: All the banks in the leading cities, and nearly all the country banks, keep balances in New York, which by law constitute a portion of their resexA^ie. The offer of interest on these balances is an inducement to keep as large a portion of their reserve on deposit in New York as the law wiU alloAv. Banks in the leading cities —which are named in section thirty-one gf, the act—are permitted to keep one-half their reserve in New York; and all other banks are permitted to keep three-fifths of their reserA^e there. If, then. New York banks pay interest on these deposits, they must, of course, use them; and, as they are payable on demand, they must be loaned oil call. Call loans, as a rule, are made to brokers and operators in stocks and gold. Men engaged in trade cannot ordinarUy afford to borrow money which they may be called upon to refund at an hours notice. It is, moreover, a prevalent opinion in the large cities that a large call loan is a good thing for a bank to have—that it makes a bank strong; and bank officers exhibit with evident satisfaction a large proportion ol their loan payable on demand. And Avhy! Money loaned on call is loaned at a lower rate pf interest than when time is specified, and therefore cannot be more profitable. The truth is, they have a large deposit, upon which they are paying interest, that may be checked out at any moment. They are obliged to get something for the use of their money, but are afraid to give time, and so have to lend on call at low rates. They know their weakness in this respect, and feel obliged to fortify. The ibrtifications are, perhaps, the best possible; but if there were no w^eak points, there would be no danger to guard against. Perfect immunity from danger is better than the strongest fortification against an ever impending danger. The most objectionable feature of the whole transaction, however, lies in the fact that the facUity with which large loans can be effected, payable on call at low rates of interest, w^hile commercial paper is only clone at high rates, or is declined altogether, fosters speculation. Paragraphs Uke the foUoAving may be found in the inoney articles of the New York papers almost everyday: ^^ Money was fairly actiA'e on call at six to seven per cent.; commercial paper very dull; prime names ten per cent, to fifteen per cent.;" which means, inoney for speculation, six to seven per cent.; money for trade, ten to fifteen per cent. Call loans are a necessity, when interest is paid on deposits. Competition for the accounts of country banks has led to the payment of interest. The New York banks see and deprecate the evils of the practice. They have several times attempted to put an end to it; but there will always be one or more banks which see -thek opportunity in such an effort, and will refuse to come into any arrangement intended to put a stop to it. The fact that the reserves of the country are hawked on the 3F ' 34 REPORT ON T.HE FINANCES. ; I street, and are tendered and used for speculation, is sufficient grou-nd for an interference of the law. . " ! INTEREST, TAXES, AND PROFIT. , A bank that has its capital invested in interest-bearing sec^urities, upon deposit of Avhich it obtains an issue of circulating notes—which notes are to be used in its banking operations as money—can afford to lenddts money at lower rates of interest than a bank that issues no notes for circulation, but lends its capital directly to its customers. The bank Avith circulation derives a portion of its profit from the interest on its securities, and a portion from its customers; while the bank without circulation derives all its profit from its customers. The delegation, by the government to banking associations of the power to issue notes to circulate as money, therefore, has a tendency to lower the rate of interest, and so to furnish cheap money to the business community. | That this is actually the case AAdll appear upon inA^estigation. The incorporated'bank, doing business., and issuing circulatioii under the authority ofthe government^ is uniformly regarded as the most reliable and reasonable source of accommodation by the business community. The private banker, depending upon the active use of his capital for his profit, must charge a miieh higher rate of interest to realize the same relative profit, supposing, of course, that the deposits of the two institutions axe equal. A bank with $100,000 capital invested in securities bearing six per cent, interest, upon which it has received $90,000 in circulation, can lend that $90,000 at scA^en percent., and yet realize la profit of $12,300 on its capital. The private banker, lending his capital ot $100,000 directly, must charge his customers tioelve per cent, tp realize the same profit as the ba,nk. The merchant and the tradesman know this, and expect to pay about that difference for the use of nioney when their necessities compel them to resort to private bankers or brokers. The government, therefore, confers a greater boon upon the business public, by enabling it to borrow money at moderate rates of interest, than, is generally realized or admitted. If all the banks were deprived of their circulation during the coming year, by act of Congress, the rates at which money could be borrowed in most sections of the country would be nearly doubled. The assumption by the government of the sole power to issue circulating notes would in no wise furnish relief. The United States can get its notes into circulation by paying theoi out for its expenses, and in payment of its debts. Not being able to do a bank ing business, howcA^er, it cannot lend them as a bank can, but would have to pay them out to its creditors, and, in the end, the notes would come into the hands of capitalists, who would lend them to the people at high rates of interest. Taking the country as a whole, goA^ernment and people as lone, the profit gained by the goA^ernment on the issue of its own notes—or, to use an expression in common use, the amount saved by the use of its own notes as a loan Avithout interest—would not compensate^ for the adiiitional tax upon the business of the country, caused by the iadA^ance in the rates of iuterest which would be likely to foUow such a change in the circulation. The amount loaned by the national banks to the business interests of the country will average about seven hundred millions; and i'or every addition of one per cent, to t^ie rate of interest, a tax of not less than seven miUions Avould be imposed on the business of the country. An increase of five per cent, to the rate of interest would make the tax not COMPTROLLER OF THE CURRENCY. - 35 less than $35,000,000. This Avould be the actual money tax. But the depression caused by this additional burden^ AYhile it AA^onld be a very serious drawback to the prosperity of the countrj^, could not well be estimated in money. As a general thing, national banks lend money to their customers at about the legal rates; though, of course, there are exceptional cases. . HeaA^y taxation, also, is a burden on! the business of the country; and like every other item that enters into the expense of conducting any business, the burden is borne in the end by the customer, or consumer. The tax upon gas companies, for instance, is added to the monthly bill of CA^ery consumer; and the tax upon banks is merely the addition of something to the rate of interest. Within a certain limit the tax is proper and legitimate. EA^ery business should bear its share of the public burden; and if the rates are equitably and wisely adjusted, no complaint can be made. But in many sections the local taxation growing out of the expenses of the war is so high, as, Avhen added to the United States taxes, to absorb a large proportion of the profits of the banks. Limited by law to the legal rate of interest, the bank must wind up, or its shareholders must be content Avith meagre diAddends. Some banks in this predicament have actually taken the necessary steps to close up their affairs. Others, probably, have resorted to usury to increase their profits to the paying point. Banking systems had been in operation in several States for a number of years before the war, that issued circulation based upon a deposit of State or United States bonds; and there was no limitation to the number of such banks, or to the amount of circulation they might issue. The deposit of United States bonds required as security for the circulation of national banks is nothing new, either in theory or practice. The fact that the United States paid the interest on its bonds in gold, Avhich gold Avas sold by the banks at a premium, enabled them to make larger profits than were accustomed to be realized by State banks formerly doing business under similar circumstances. And the additional fact that the amount of circulation that could be issued by national banks Avas limited to $300,000,000—givmg to the system the semblance of a monopoly—operated to produce an impression in the public ipind that national banks were mines of wealth, realizing to their stockholdexs fabulous diA^idends. Some of the earlier banks, which sold their gold interest at from 100 to 180 per cent, premium, and which sold fiA^e-tAYcnty bonds for the agents of the government to the amount of millions, probably did realize very large profits. But that day has passed. The aA^erage dividends made by the banks during the last year will probably not exceed ten per cent..upon their capital, after deducting taxes and expenses. And as the premium on gold shall diminish, and the national banking system shall be made free to all who are able and choose to comply vdth its conditions, the average profit AviU conform to the law which governs all business. I t wiU be a fair liAdng profit, and no more. SOUND CURRENCY. The currency constitutes a A^ery important part of the financial system of any countiy. Without a sound currency, a healthy financial condition is impossible. There are two requisites to a sound currency: convertibility and elasticity, and either of the two iuA^olves the other. The present currency ofthe United States possesses neither of these requisites. During the past year it has neither increased nor diminished, but .36 REPORT ON THE FINANCES. 1/ stands about as it did this time last year*—$390,000,000 issued by the government, and $300,000,000 issued by the banks—neither redeemable nor coiiA^ertible into anything more valuable, and therefore not suvsceptible of reduction by any ordinary process; each issued to the full limit alloAA^ed by law, with no power of expansion. The whole amount must be employed, Avhether it is wanted or not, and the limit cannot be exceeded, no matter how urgently more may be required. During the . summer months, when there is rest in almost all branches of trade, the whole circulation was in market seeking employment; and now that autumn has come, with its bounteous harvests, when the farmer seeks to realize in money the reward of his Jabor and the interest lof his capital for the whole year, when hundreds of millions must be distributed throughout the length and breadth of the land, we have the same unvarying ainount of currency to use. ; There are two kinds of currency in use : one issued directly by the government; the other issued by the banks. One kind AYOUICI seem to be enough. The best should be preserved and perfected; the other Avithdrawn. " Applying the test first to the government issues, it is noted at once that they are not redeemable, and that no provision has ever been made for that purpose. The very moment they are made redeemable, they will cease to ansAver the purposes of currency; for, after they ^re redeemed, they are in the treasury and cannot again be paid out, except upon appropriations made by laAv, in accordance with the constitutional provision, a.nd consequently cannot again be put in circulation, except as disbursements may be necessary to pay expenses and debts pf the government. So that governnient circulation is not convertible, and therefore is not elastic, and cannot be made so without first making a radical change in the organization, of the United States treasury, by which it should be converted into a huge banking institution calculated to receive deposits, make loans, and otherwise perform the functions of a national bank. The notes issued by national banks are nominally redeemable,; and, if the legal-tender notes were out of the way, would be actually sp, and, being issued by institutions in sympathy Avith trade, would contract and expand in obedience to the laAv of supply and demand, so that they would also possess the element of elasticity. As to the comparative merits of the two kinds of currency, an impartial consideration Avould probably decide in favor of a bank circulation, principally because it would possess the power of adapting itself to the exigencies of trade. If government issues could be ma.de to possess the same power of adaptation, the A^erdict Avould be in their fav6r. A candid iuA^estigation, howcA^er, cannot fail to develop the fact that there is no branch of the fiscal service adequate to the direct issue and care * Statement of United States currency for 1868 and 1869. November 1, 1868. Legal tenders Fractional currency November 1, 1869. $356,021,073 Legal tenders 33, 413, 985 Fractional currency. 393,148, 700 389, 435, 058 Total increase , $35f) 113 258 - . 3 7 035 442 389, 435, 058 Increase of legal tenders Increase of fractional currency..... ' 3 713 642 ...... 1 92 185 3 621 457 COMPTROLLER OF THE CURRENCY. 37 of such a currency as the country requires. The treasury system is so arbitrary in its collections and disbursements, so little in harmony with the business interests of the community, that it frequently absorbs large amounts of currency at most inopportune seasons, and disburses them with just as little regard to the wants of trade. If the treasury were redeeming its issues, large amounts would be presented for payment when money was plenty; but, as the return of this money to the channels of trade Avould depend upon the disbursements of the goA^ernment, there could be no certainty that it Avould find its way back again when needed. In fact, the current operations of the treasury of the United States are regarded by business men as constituting a powerful, and, at the same time a very uncertain element, difficult to estimate, but which must necessarily be taken into consideration in all their business transactions. It is but justice, however, to say that the inconveniences and defects inherent in the present system liaA^e been obviated as far as possible by the present administration of the department, and where they could not be obviated entirely, they have been reduced to a minimum. So long, therefore, as the collection of the- revenues is liable to be a process of contraction, and their disbursement a process of inflation, the agencies through which collections and disbursements are effected cannot be regarded as suitable agencies for furnishing a sound currency to the people. ' The argument that the government should furnish the currency in order that it may realize the profit upon its circulation is a common one, but AviU not bear scrutiny. There is no profit to the government on the circulation of an inferior currency. Only a sound currency will jjromote the material prosperity of the people ; and the gOA^ernment can realize no profit from anything detrimental to their interests. As a currency, therefore, go\^ernment issues are not profitable. As a loan without interest they are equaUy unprofitable, because they are injurious to the national credit, and add enormously to the expenses of the government. If, hoAvever, it. is impossible for the government to comply with the conditions necessary in order to furnish a sound currency, it can at least provide for the wdthdrawal of its own notes, and prescribe the conditions upon which, and the agencies through which, a better currency may be proAdded. As before stated, there should be but one paper cur-: rency in the country, and that should emanate from a source that is influenced by, and is amenable to, the laws of trade. No check or limitation should be imposed upon it, other than the law of supifly and demand. F R E E BANICINa. Th^. banking system now in operation under the act of Congress, is doubtless an improvement upon the condition of things that prevailed prior to its inauguration. It may have imperfections, but most of them can be traced to the evils of an irredeemable currency. Abuses of various kinds are practiced, or tolerated, during a suspeuvsion of specie payments, that Avould disappear of themselves in a healthier financial atmosphere ; and as observation and experience bring to light defects, they may be corrected by judicious legislation. Any radical changes now would affect so many and such great interests, that it would be safer and wiser to build upon and improve the present system, so as to bring it fully up to the requirements of the age and the country, than to under. take to build up a new one. It may be made the means of supplying a 6 Ab 38 REPORT ON THE FINANCES. ^ safe, conA^ertible, and elastic currency in any volume that may l^e required by the business of the country. i No human intelligence can hx the arnount of currency that is really needed; for it is continually A^arying, and is never fixed. If Congress limits the a^inount, there Aviil always be those who will be dissatisfied,^ and. who AviU seek legislation either for the purposes of contraction dr ex^ pansion. And so long as the volume of currency depends upon legislative enactment, uncertainty and instability will pervade all financial operations. I If, however, notes for circulation are issued by a banking association composed of business men and capitalists, who axe obliged to furnish security for the prompt and easy conversion of their issues into coin on demand, no other limit to the amount of such notes need be fixed' than that imposed by self-interest. If there is a legitimate demand for currency, the notes Avill remain in circulation long enough to make their issue profitable. If there is not such, a demand, the notes will bd hurried home for conversion into coin. In this way the business demand for currency will get its supply; and the surplus, if any, will alwaiys be retired. A self adjusting system of currency is the only one that is adapted to the exigencies of trade, and. to the Avants of the country; and it is a vital question at this time, whether this result can be reached before the return of specie payments. If possible at aU, i t i s only possible through the agency of national banks. The machinery of the government is not adapted to such ends. And farther, if jjossible, it is so only upon the adoption of a policy which will tend gradually but surely to' a resumpjtion of specie payments. I t must be the gradual development of a process which shall absorb legal tenders, and put in their place, a paper currency which shall at aU times and under aU circumstances be exchangeable for coin, either of paper* or of gold—a paper cui'rency which shall gradually increase, while the legal tenders for its redemption shall graduaHy decrease, in such a ratio as a healthy demand for banking facilities may determine. Where banking facilities were already abundant, there would, be no inducement for the establishment of banking institutions for the issue of currency upon conditions that would inevitably diminish the vplume of lawful money applicable to its redemption, and so gradually but surely enhance the cost of such redemption ; while in other sections destitute in whole or in part of banking facilities for the legitimate demands ojf business, the necessity for banks and currency would justify the increase of bank circulation, notwithstanding the fact that by such increase the burden of its redemption would also be enhanced. The entire South and many portions of the West are very much in need of the facilities and advantages to be derived from properly organized banking institutions, aiud their necessities would justify them in deliberately adopting measures to supply their wants, the direct tendency of Avhich would be to hasten the return of specie payments in the manner indicated, to-wit, by the increase of bank notes, and the absorption of the legal-tender notes. As the former increased, the latter would diminish. As lawful money became scarce, its A'-alue would be enhanced, and Avould gradually approximate to par Avith gold. Thus specie payments may be reached through the agency of the national banks, and by the operation of natural causes. The process will'not be rapid or spasmodic, because it will in all its stages, and in all its details, be governed by sound principles and conform to established laAvs. At * Legal tenders. COMPTROLLER OF THE CURRENCY. 39 the same time, the benefits and advantages of the national banking system would gradually become more equally diffused, until all sections would at length get their just and equal share, apportioned beyond cavil or objection, because regulated by the actual requirements of business. While free banking may thus be established with safety, anterior to specie payments, conditioned only upon the Avithdrawal and cancellation of a legal-tender dollar for every doUar of bank currency issued, free banking upon a specie basis may also be permitted, with equal safety, and AAdthont delay. With details properly adjusted, banks may be established with authority to issue and put in circulation gold notes—limiting the amount only by the ability of the banks to comply with the necessary conditions, and to redeem their issues. Some provision of this kind is probably necessary in order to supply the Pacific and gold-producing States with a paper currency. A circulating medium, cheaper and more convenient than coin, has long been aneceSsity in those States, and would undoubtedly do much to promote activity, enterprise, and development. Experience has demonstrated to them that a currency composed exclusively of specie is not exempt from the fluctuations to which money and* trade CA^erywhere are subject, and has awakened an anxiety on the subject, which may lead to the introduction of paper money, if the opportunity is afforded. By the establishment of banks on a specie basis, the resumption of specie payments is only anticipated; and familiarity Avith gold A^'alues will do much to relieve the vsubject of the mystery with Avhich it is associated in the minds of many. Looking forward to the day when uniform values shall again prevail, it may be that, by wise legislation now, a banking system can be established, truly national in its character and scope, Avhicii wiU furnish a sound currency of uniform value in every State of the Union. Eespectfully submitted. HILAND E. HULBUED, Comptroller of the Currency, Hon. GEORGE S. BOUTAVELL, Secretary of the Treasury, APPENDIX. katemem showing the number of banlcs, amount of capital, amount of honds deposited,'and circiilation, in each State and Territory, on the oOth September, 1869. ORGANIZATIONS. Capital paid in. Bonds on Circulation In actual cir- States and Territories. deposit. issued. culation. §-3 Mane ISIer Hampsliire Vemont Masacliusetts Ulide Island Coniecticut Ne^vYoI•lv , IsTewJersey : PenKylvania Marjand Delarare Distrct of Columbia Virgiia WestVirfdnia Ohio Indiaia Illinoi Michijin AYisco.sin Iowa. Minneota Kansas Missoui 'Kentucy • Tenncsee Lonisiaa Mississipi Nebraslx Colorado Georgia , North Crolina South Caolina Alabama Nevada , Oregon Texas Arkansas, Utah Montana Idnho .Fraction a. redemptions reported \ the Treasurer of the Uiited States Tota:.. 62 41 40 209 C2 83 315 55 205 32 11 6 20 15 138 71 84 43 37 48 18 5 20 16 14 3 2 4 3 9 6 3 3 1 1 4 2 1 1 1 1, 694 61 41 40 206 62 81 294 54 197 31 11 4 17 14 132 68 82 41 34 43 17 5 18 16 13 2 185, 000 00 835, 000 00 810,012 50 082, 000 00 364, 800 00 606, 820 00 284, 941 00 565, 350 00 235, 390 00 790, 202 50 428,185 00 350, 000 00 023, 300 00 216, 400 00 954, 700 00 902, 000 00 570, 000 00 460, 010 00 760, 000 00 017, 000 00 840, 000 00 400, 000 00 810,300 00 885, 000 00 015, 300 00 300, 000 00 450, 000 00 350, 000 00 1, 600, 000 00 823, 400 00 823, 500 00 400, 000 00 250, 000 00 100, 000 00 525, 000 00 200, 000 00 150, 000 00 100, 000 00 100, 000 00 74 1,620 $8, 438, 750 4, 897, 000 0, 538, 500 65,230, 500 14,193, 600 19, 758,100 79, 096, 900 10,710,450 44, 353, 500 10, 068, 750 1, 348, 200 1, 337, 000 2, 405, 000 2, 243, 250 20, 642,150 12, 554, 050 11, 352, 850 4, 365,100 2, 715, 050 3, 671, 750 1, 772, 200 .382, 000 4, 786, 350 2, 725, 7C0 1, 490, 200 1, 258, 090 235, COO 297, 000 ., 383, 500 445,100 227, 000 310, 500 155, 000 100, 000 472,100 200, 000 150, QOO 40, 000 75, 000 $7, 682, 256 4, 394, 395 5, 916, 800 60,104, 670 12, 940, 850 18, 215,115 76, 067, 510 9, 736, 245 40, 769, 220 9, 436, 780 1, 244, 725 1, 339, 500 2,177, 580 2, 068, 950 19, 076, 260 11, 391, 695 10, 315, 835 3, 957, 555 2, 626, 750 3, 436,135 1, 604,100 371, 400 4, 419,170 2, 428, 470 1,291,170 1, 251,120 66, 000 171, 500 255, 700 1, 239, 9G0 384, 700 192, 500 353, 025 131, 700 88, .500 429, 535 180, 200 135, 500 36, 000 63, 500 $7, 509,196 00 4, 281,195 00 5, 751,720 CO 57, 040,930 00 12, 486,900 00 17, 433, 978 00 68, 553,175 00 9, 407, 115 GO 38, 748,606 09 8, 910,830 00 1,197, 625 00 1, 099,571 00 2,134, 980 00 1, 988,050 00 18, 405,385 00 11, 017,627 00 9, 9.50,275 00 3, 824,755 00 2, 508,102 00 3, 217,077 00 1, 548,900 00 341, 000'00 4,164, 525 00 2, 366,720 00 1,191, 551 00 1, 094,589 00 53, 383 00 170, 000 00 2.52, 000 00 1, 234,10® 09 700 00 . 379, 192, 500 00 647 00 28?, 700 00 • 129, 500 00 88, 407, 535 00 00 178, 900 00 135, 000 000 00 36, 500 00 63, 432,163, 611 00 342, 475,100 317, 992, 516 299, 789, 895 45 42 REPORT ON THE FINANCES. Statement showing the national banlcs in liquidation, their capital, bonds deposited to secim circulation, circulation delivered, circulation surrendered and destroyed, and circulation ouistanding Octobo' 1, 1869. ' -; III Name and. location of bauk. 6^ The National TJnion Bank of Eochester, N. Y S400, 000 $220, 000 $192, 500 $192, 510 The Eirst National Bank of LeonardsviUe, N. Y 50,000 50, 500 45, 000 45, 0)0 The Farmers' National Bank of Richmond, A^a 100,000 89, 000 85, 000 $5, 000 80,4o The NationalBank of the Metropo.lis,AVashiugton, D. C. 200, 000 198, 000 180, 000 ' 3, 839 170,1)1 The First National Bank of Elkhart, Ind100, 000 100, 000 88,147 83, J17 The National Bank of Crawford County, Meadville, Pa. 300, 000 • (t) 100, 009 The City National Bank of Savannah, G-a (t) The First National Bank of New TJlm, Minn 60. 000 59, 000 1, 000 53./00 54, 000 The Eirst National Bank of Kingston, N. Y — .200; COO 193, 000 6, 300 173,/00 180, 000 The First National Bank of Bluliton, Ind 50, 000 50, 000 43/725 1,275 45, 000 Tho First National Bank of Skaneateles, N. Y 150, 000 153, 000 135,000 135, 000 The Appleton National Bank of Appleton, AVis 50, 000 50, 000 45000 45, 000 The National Bank of AVhitestown, N. Y 120, 000 50, 000 44 500 44, 500 The Eirst National Bank of Cuyahoga FaUs, Ohio 50, 000 50, 000 4J000 45, 000 2, OpO The National Mechanics and Farmers' Bank of Albany, 350, 000 ,335, 000 314, 950 14, 580 30, 370 N.Y --The Eirst National Bank of Steubenville, Ohio. 150, 000 150, 000 13.5, 000 15, 000 The Eirst National Bank of Danville, Va 50, 000 44, 000 4.5, 000 5, 800 ^,200 The Eirst National Bank of Oskaloosa, Iowa 76, 000 75, 000 67, 500 f?, 500 The Merchants and Mechanics' National Bauk of Troy, N.Y -.- 300, 000 215, 000 184, 750 3,200 W , 550 The Eirst National Bank of Marion, Ohio 125, 000 125, 000 109, 850 r, 000 1)8, 850 The National Insurance Bank of Detroit, Mich 200, OiO 100, 000 B5, 000 85, 000 The National Bank of Lansingburg, N. Y InO, 000 103, 000 85, 000 135, 000 The National Bank of North America, New York, N. Y. 1, 000, 000 340,000 333, 000 27, 000 m , 000 The Eirst National Bank of Hallowell, Me 60, 000 60, 000 500 52, 850 53, 350 The Pacific National Bank of New York, N. Y i34, 990 422, 700 150, 000 134, 990 The Grocers' National Bank of the City of New York, N.Y, 300, 000 100, 000 85, 250 27, 000 58, 250 The Savannah National Bank of-Savannah, Ga 85, 000 100, 000 100, 000 85, 000 The First National Bank of Erostbnrg, Md 45, 000 50, 000 53, 000 45, 000 45, 000 The Eirst National Bank of La Salle, III 50, 000 50, 000 45, 000 The Pittston National Bank of Pittston, P a 200, 000 (t) The Eourth National Bank of the City of Indianapolis, Ind 100, 000 93, 500 2,100 , 83, 600 85,700 The Berkshire National Bank of Adams, Mass 10b, 000 (t) The Eii'st National Bauk of Providence, Pa 99, 850 2, 2501 87,750 90,000 100, 000 The National State Bank bf Dubuque, Iowa 143, 000 5,950; 121,550 127, 500 150,000 The Kittanning National Bank of Kittaiming, P a . . 200, 000 (t) The Ohio National Bank of Cincinnati, Ohio 524, 000 4, 500 445, 500 500, 000 450, 000 The National Exchange Bank of Richmond, Va 198, 400 1,500 178, 500 200, 000 ISO, 000 The First Natioual Bank of Titusville, Pa 97, 000 3,292 83, 458 100, 000 86, 750 Tho Second National Bank of AVatertown, N. Y — 99, 000 900 8i),100 100, 000 90, 000 The First National Bank of Dorchester, Mass.'. 132, 500 150, 000 150, 000 135, 500 The National Savings Bank of Wheeling, W. V . . . . 90, 000 100,000 100, 000 90, 000 The First National Bank 6f Clyde, N. Y 44, 000 50, 000 50, 000, 44, 000 The Eirst National Bank of Downingtown, Pa 86, 000 100, 000 100, 000 89, 500 3, 50i The First National Rank of New BrunsAvick, N. J . 88, 000 100, 000 100, 000 90, 000 2,00 42, 000 The Second National Bank of Des Moines, N. Y 50, 000 50, 000 42, 500 50 85,900 The Eirst National Bank of Plumer, Pa 100, 000 100, 000 87, 500 1,60 6 Name and location of bank. Capital. ••§§^ P r J OT p s © .;:J ^ ^ Circulation redeemed by TJ. S. Treasurer & destroyed. * The Eirst National Bank of Elkhart, Ind., has been reorganized uuder the same naie,! and resumed business. ' ! ' t No circulation, ; Statement showing the national banlcs, in voluntary liquidation, ihat have deposiedi lawful money with the Ti-easurer of the United States to redeem their circulation, ivitlwaivn their bonds, and arc closed Under the provisions of section 42- of the act; their cajnb-l, cifcula- ' tion issued, circulation surrendered, cii-culation redeemed by the Treasurer of the United States, and circulation outstanding on the 1st day of October, 1869. ' ; o Eirst National Bank of Columbia, Mo...'. $100, 090 30, 000 First National Bank of Carondelet, Mo 100, 000 Farmers' National Bank of A^aukesha, Wis 100,000 First National Bank of Jackson, Miss 100, 000 First National Bank of Cedarburg, Wis, Commercial National Bank of Cincinnati, Ohio. 500,000 175, 000 Eirst National Bank of South Worcester, N. Y . . $90, 2.5, 90, 40, 90, 345, 157, 000 500 000 500 000 950 400 $78, 010 18, 000 4,500 $8, 670 Ol 20, 634 5> 29, 948 0! 75 3, 000 G) ; S 9 (§•3 $3, 4, 60, 40, 69, 345; 152; 320 865 052 492 000 950 900 00 50 00 50 00 00 00 43 COMPTROLLER OF THE CURRENCY. Statement showing the national banks in the hands of receivers, their capital, aniount of United States bonds and laivful money deposited to secure circulation, amount of circulation delivered, the amount of circulation redeemed at the treasury of the • United States, and the amount outstanding on the 1st day of October, 1869. Or-3 N a m e a n d location of b a n k . Capital. •,0 r^ r-, p ^ p ca rg Ci CJ H O F i r s t N a t i o n a l B a n k of A t t i c a , N . Y . V e n a n g o N a t i o n a l B a n k of F r a n k lin, 1% M e r c h a n t s ' N a t i o n a l B a n k of AVashington, 1). C F i r s t N a t i o n a l B a n k of M o d i n a , N . Y. T e n n e s s e e N a t i o n a l B a n k of Memphis, T e n n F i r s t N a t i o n a l B a n k of Selma, Ala.j F i r s t N a t i o n a l B a n k of N e w Orleuns, L a : N a t i o n a l TJnadilla B a n k of TJnadilla, N . Y F a r m e r s and Citizens' National B a n k of Brooklyn, N . Y Croton N a t i o n a l B a n k of t h e C i t y of N e w Y o r k , N . Y F i r s t Natiouixl B a n k of B e t h e l , Conn Eii'St N a t i o n a l B a n k of K e o k u k , Iowa N a t i o n a l B a n k of V i c k s b u r g , M i s s F i r s t N a t i o n a l B a n k of Rockford, m : E i r s t N a t i o n a l B a n k of N e w t o n , a t NewtonviUe, Mass P > 6-^ [DO b^ $50, 000 $44, 000 00 $44, 000 $38, 228 00 300, 000 85, 000 00 85, 000 74, 798 50 10,201 50 180, 000 00 32,154 45 180, COO 40, 000 150, 489 75 32, 912 75 29; 510 25 7, 087 25 100, 000 100, 000 90,000 00 85, 000 00 90, 000 85, 003 74, 219 00 64, 377 50 15, 701 00 20, 022 50 500, 000 155, 874 15 180, 000 144, 511 00 35, 489 00 120, 000 100, 000 00 100, 000 82,157 50 17, 842 50 300, 000 253, 900 00 253, 900 191,923 50 61, 976 .50- 200, 000 180, 000 00 ISO, 000 142, 407 55 37, 592 45 60, 000 26, 300 00 26, 300 14, 255 00 12, 045 00 100, 000 50, 000 90, 000 00 25, 500 00 80, 000 25, 500 .62, 342 25 12, 609 25 27, 657 75 12, 890 75 17, 475 00 ' 45,000 6, 730 00 38, 270 00 130, 000' 12, 500 00 117, 500 00 200, 000 50, 000 $50, 000 20, 000 50, 000 37, 000 150, 000 146, 000 $5, 772 CO Table of the state of the laivful money reserve (required by sections 31 and 3*2 of ihe national currency act) of the National Banking Associations of the United States, as shown by their reports of the Ath of JANUAKAT, 1869. 0 fcb I t e m s of reserve. ^3 1 f-i o CO fl States and Territories. a ill <^c<-. fl ^ ^ fl fl tz5 Maine Massachusetts Connecticut New Jersey Ipennsylvania Marvland D i s t r i c t of C o l u m b i a Virginia West Virginia N o r t h Carolina South Carolina Georgia Alabama Texas . . . Arkansas Kentucky Ohio..;...:. Indiana . . . . Illinois M i c h i <^an Wisconsin Iowa Minnesota' ~ Missouri Kansas . . • . . - .. .~ . . . -- 62 40 40 160 62 81 236 54 151 11 19 1 17 15 6 3 8 2 4 2 11 12 121 68 • 70 38 29 44 - 16 10 3 $12, 859, 758 0, 470, 446 8, 032, 339 52, 075, 612 18,972,971 30, 002, 560 79, 2.57, 694 23, 583, 659 43, 912, 836 2, 403, 594 4, 208, 405 105, 891 5, 512,144 4, 596, 428 1, 646, 743 1, 681, 086 3, 919, 543 820, 335 1, 353,108 725, 613 3, 064, 896 5, 020, 299 29, 567, 071 18, 814, 660 14, 802, 601 6, 788, 723 4, 461, 505 9, 963, 967 3,-456,926 2, 623, 733 563,123 c? 1•flfl o B <1 $1, 928, 964 970. 567 1, 204, 851 7, 811, 342 2, 845, 946 4, 513, 884 11, 888, 654 3, 537, 549 6, 586, 925 360, 539 631, 261 15, 884 826,822 689, 464 247, Oil 252,163 587, 931 123, 050 . 202, 966 108, 842 459, 734 753, 045 4, 435, 061 2, 822,199 2, 220, 390 1, 018, 308 069, 226 1, 494, 595 518:539393; 560 84, 468 1 1 • 1 $1,134, 205 452, 975 635, 333 4, 248, 534 1, 435, 494 2, 236, 030 • 6,227,598 2, 073, 735 4, 723, 836 215, 509 493, 963 18, 464 552, 367 462, 274 261, 698 361, 207 1, 044, 349 189, 297 154, 902 41,156 424, 431 808, 385 3,539,138 2, 566, 030 1, 856, 874 911, 487 650, 415 1, 479, 765 467,295 358, 706 72,117 Si 0 $48, 659 15, 077 67, 704 469, 047 47, 043 145, 450 526, 821 114, 404 116, 890 6,637 58,118 163 89, 887 41, 406 33, 706 25, 022 56, 621 58, 905 172, 971 3,290 9, 509 37, 885 89, 965 97, 520 126, 219 34, 427 50,126 88, 850 177 07430, 544 5,662 m § rt § $35,000 75,000 120,000 250, 000 145, COO 305, 000 1, 540. 000 365, 000 905, 000 05, 000 50,000 io, 000 7.5, 000 25, 000 15, COO 415, 000 145, 000 120, 000 55, 000 55, 000 . 30,000 5, OOOIO, 000 0 1.1 |i as 00 VI 0 g $1, 44.5, 919 1,004,109 921, 051 7,174, 972 2,108, 529 3, 597, 232 9, 220j 539 2, 949, 203 4, 601), 260 316, 071 36P, 973 21, 533 401, 747 364, 996 84, 768 394, 454 379, 356 31, 733 353, 077 49, 327 314,193 511, 788 2, 491, 676 1,171, 224 1,554,142 639, 017 460, 282 767, 771 219,-694282, 607 64, 894 "i rt 0 < 1 0 CQ $2, 663, 783 20.7 1,547, 161 23.9 1, 744, 088 21.7 12,142, 553 23.3 3, 736, 066 19.0 6, 283, 712 20.9 22.1 17,514,958 5, 502, 342 23.3 9, 754, 986 22.2 25.1 603, 217 22.9 963, 054 37.9 40,100 1, 054, 001 19.1 20.5 943, 676 380,172 23.1 46.4 780, 683 38.4 1,505,326 34.1 279, 935 086, 950 50.1 93, 773 12.9 763,133 24.9 27.1 1, 358, 058 6, 535, 779 22.1 3, 979, 774 21.2 24.7 3, 657, 235 24.2 1, 639, 931 27.4 1, 221, 823 23.7 2, 366, 3S6 709,-063 - - 2 0 . 5 681, 857 25.0 25.3 142, 073 w 3 H O H g o CQ Nebraska Nevada Oregon Colorado Montana Utah Idaho . Total : 4 1 1 3 1 1 1 2, 573,121 273, 674 265, 747 1,180, 768 157, 804 ^ 222,652 96, 809 385, 968 41, 051 39, 862 177,115 23, 671 33, 398 14, 521 - - - 1,408 406,128, 844 60, 919, 326 Table of the state of the lawful money reseryd—Continued. 243, 19, 76, 163, 56, 34, 27, 695 035 514 707 250 830 081 40, 724, 681 18, 334 52, 243 24, 616 23, 089 11,174 1,520 2,087 • 3, 819, 665 • - ^ • 4, 815, 000 114,731 5,059 5, 835 876 1, 096,135 79, 404 101, 130 301, 527 72, 483 42,185 30, 044 42.6 29 38.1 25.5 45.9 18.9 31 44, 639, 8.70 92, 999, 216 22.9 834,106 8,126 CITIES; as shoivn by reports of the i t h of XVNUARY, 1869. Items of reserve. t> . fl P^a ;^© fl 04J O Bedemption cities. 1§ ,A © fl« . o ^-2 ©fl• oa ©^ a Boston Albany Philaclelphia. Pittsburg Baltimore..'.. AVashington . New Orleans. Louisville . . . Cincinnati... Cleveland . . . Chicago Detroit Milwaukee . . St. Louis Leavenworth ^46 7 30 16 13 3 2 4 0 5 13 4 Total.. New Y o r k . . . fl^ so»^3^fcfl a 2 $71,188, 788 13,105, 232 47,137, 478 15, 349, 761 17,113, 884 3,187, 414 2,175, 627 1, 43G, 213 7, 906, 077 5, 303, 541 17, 071, 466 4, 036, 897 2, 636, 756 ll, 389, 474 964,115 $17, 797,197 3, 276, 308 11, 784, 369 3, 837, 440 4, 278, 471 796, 854 543, 907 359,053 1, 976, 519 1, 325, 885 4, 267, 867 1, 009, 224 659,189 2, 847, 368 241, 029 164 220, 002, 723 55, 000, 680 28, 526, 372 4, 517, 657 17, 015, 000 $52, 076,985 $18, 988, 247 $20, 200, 315 $30, 245, 000 • $7, 738, 809 1, 314, 253 6, 694, 936 1, 872, 862 1, 966, 590 121, 075 466, 322 282,194 1, 206, 564 509, 029 3, 329, 801 612, 697 • 448,007 1, 809, 793 153, 440 $3, 056, 374 32, 791 452, 768 120, 377 301,640 40, 934 93, 017 11, 795 47, 665 55, 432 95, 990 1,682 24, 047 121, 385 1,760 $5, 345, 000 680, 000 6, 555, 000 750, 000 1, 245, 000 590, OCO 10, 000 220,000 300. 000 470, COO 180, 000 35, 000 625, OGO 10, 000 $6, 674, 262 3, 490, 939 i, 807,149 1, 753,136 1, 711, 536 159, 297 124, 899 128, 725 768, 063 759, 883 2, 088, 343 500, 995 407, 860 667, 259 44, 848 21,087,194 $22, 814, 445 5, 517, 983 15, 509, 853 4, 496, 375 5, 284, 766 911, 300 684, 238 432, 714 2, 242, 292 1, 624, 344 5, 984,134 1, 295, 374 914, 914 3, 223, 437 210,048 32.1 42.1 32.9 29. 3 30.9 28.63L4 30.1 28.4 30.6 35.1 32.1 34.7 28.3 21.8 71,146, 223 32.3 $69, 433, 562 Tahle of the lawful rdoney reserve—Cont'umed. STATES; as shown by reports of the 17th of A.P111L, IBoO. i © Items of reserve. u i ^ fl g;-fl s t a t e and Territories. fl S p ' fir ^ © fl © WCM •43 o o 3 c5-e illrl < Maine New Hampshire. Vermont Massachusetts... Rhode Islaud Connecticut New York New Jersey Pennsylvania Delaware Maryland.. Virginia AVest V i r g i n i a . . " . N o r t h Carolina .. South CaroUna... Georgia Alabama. Texas Arkansas Kentucky Tennessee '... Ohio Indiana Illinois Michigan l".. AVisconsin Iowa ...' :Minnesota Missouri iKaMsa^-..-.^.-.-.-.-. Nebiraska Nevada Oregon 02. 41 40 160 62 81 234 54 151 11 19 16 14 6 3 8 2 11 12 120 68 69 38 29 43 17 10 3 4 1 1 $12, 402, 470 6,105, 600 8, 095, 008 51, 058, 516 18, 470, 790 29, 203, 975 73, 606, 846 24, 046, 382 45, 071, 937 2, 436, 257 3, 985, 546 5,116, 516 4, 062, 948 1, 789, 497 1, 572, 730 3, 4o5, 056 743, 564 1, 275, 401 68, 548 3,185, 382 4, 728, 037 27,854,519 20,118, 835 15, 481, 013 6, 854, 519 4,103, 068 9, 343, 050 3, 522, 571 ' 2,486,862 586,836 1, 972, 559 295, 030 271, 259 $1, 860, 371 915, 840 1; 214, 251 7, 658, 777 2, 770, 618 4, 380, .596 11, 041, 027 3, 606, 957 6, 760, 791 305, 438 597, 832 767, 477 609, 442 268, 424 235, 910 518, 258 111, 535 191, 310 10, 282 477, 807 709, 205 4,178,178 3, 017, 825 2, 322,152 1, 028,178 615, 460 1, 401, 458 528, 386 373, 029 88,025 295, 884 44, 255 40, 689 $1,036, 932 468, 565 638, 593 4,132, 005 1, 401, 491 2,166, 028 5, 692, 071 2, 012, 032 4, 814,196 235, 023 471,218 343, 702 388, 934 271, 369 245,184 762, 964 91, 309 182, 326 15, 037 382, 068 605, 658 3, 090, 708 2, 319,134 1, 696, 586 833, 562 . 481,105 1, 232, 277 338, 720. 295, 645 68,790' 257, 638 18, 399 64, 946 $32, 580 2, 368 24, 534 185, 366 36, 653 83, 678 219, 628 62,103 64, 730 5,023 38, 736 109, 699 28, 255 32,683 20.150 50, 835 .53, 855 169, 688 42 19.151 16, 081 29, 394 52, 944 73, 500 24,152 22, 754 50,273 20,116 32, 426 1, 354 11,619 107, 217 12, 091 $10, 000 55, 000 .120, 000 245, 000 140, 000 285, 000 L, 415, 000 375, 000 865, 000 75, 000 40, 000 5,000 55, 000 25, 000^ 15, 000 30, 000 415, 000 150, 000 110,000 55, 000 55, POO 20, 000 25, 000 ^10, 000„ $1,191, 835 782, 440 743, 847 6,196, 571 1,770,309 3,196, 376 7, 624, 548 3, 365, 494 3, 710, 720 256. 720 314; 629 192, 081 215, 407 153, 749 395,103 238, 950 69, 316 192, 438 495, 517 428, 286 1, 768, 276 1, 350,161 1, 495, 083 679, 775 391,174 686, 928 219, 636 , - 275,-120 87, 080 380, 823 19,827 §2, 271, 347 1, 308, 373 1, 520, 974 10, 758, 942 3, 348, 453 5, 731, 082 14,951,247 5, 814, 629 9, 454, 646 572, 760 864, 583 650, 482 687, 596 457, 801 660, 437 1, 077, 749 214, 480 544, 452 15, 079 911, 736 1,080,025 5, 303, 378 3, 872, 239 3, 375,169 1, 592, 489 950, 033 1, 989, 478 603, 472 613,191 157, 224 650, 080 14.5, 443 77, 037 18.3 21.4 18.9 21.1 18.1 19.6 20.3 24.2 21 23.5 21.7 12.7 10.9 25.6 41.9 31.2 28.8 42.7 21.9 28.6 22.8 19 19.2 11.8 23.2 23.2 21.3 17.1 24.7^ 26.8 32.9 49.3 28.4 r^nlnvQ.drt . Total - -• 040, 005 177, 609 118, 050 142, 351 26, 050 17, 708 110, 894 24, 250 23, 013 394, 615, 851 59,192, 376 37,213,372 3 1 1 ......... 1,400 0. 099 . 454 2,646 1, 705. 877 112,296 1, 052 232, 289 26, 656 25, 059 24. 5 15 21.7 39, 002, 407 82, 516, 710 20 9 %6, 643, 390 3,-191, 568 1, 229, 802 1,163, 592 1,316,193 259, 081 339, 088 96, 330 599.100 479; 572 1, 737, 598 572, .085 291, 615 .551,117 7.5,116 $18, 993, 004 5,124, 995 13, 726, 545 3, 675,169 4, 837, 923 805, 037 839, 5.53 432, 347 2, 2G0, 757 1, 232, 041 5, 610, 825 1,178, 336 701,183 2, 099, 335 250, 980 28.4 4L5 3(.). 2 •25.1 28.4 27.8 36.5 29.7 23.8' 25. 30.2 27.0 28.7 22.8 24. G 18, 545, 227 61, 769, 220 .29. 0 4 595, 000 • Table of the lawful money reserve—QouthmQU. CITIES, as shown by reports ofthe l l t h of KVRIL, 1869. It! I t e m s of r e s e r v e . m P^fl '^P fl- flea ^•§??©§ ©•*^ o J l e d e m p t i o n cities. P ESH © fl"©- •IN I Boston Albany Philadelphia Pittsburg Baltimore AVashington. N e w Orleans Louisville Cincinnati Cleveland Cliicago Detroit Milwaukee St. L o u i s Leavenworth - -. - Total ^ 2^p::3.2fl"ti o O J S "1-i.fco rO P< in 46 7 30 16 13 3 2 4 6 6 13 3 $66, 845, 902 12,363,874 4.5, 476, 337 14, 046, 313 17, 049,196 2, 892, 971 2, 302, 773 1, 450, 707 9, 487, 229 4, 930, 674 18, 598, 436 4, 271,145 2, 444, 814 9, 220, 067 1, 019, 379 $16, 711, 476 3, 090, 968 11, .369, 084 3, 061, 578 4,262,299 '723,243. 575, 693 364,177 2,371,807 1,232,664 4, 649, 609 1, 067, 786 611, 204 2, 305, 017 254, 845 56 213, 005, 797 53,251,450 $6, 1, 6, 1, 2, 661, 540 392, 800 ,538, 455 8^02, 602 040, 490 338.163 455,709. 308, 572 1, 425, 574 470, 000 3, 210,137 425, 784 369, 846 821, 368 165, 742 26, 432, 782 $623, 074 10, 627 163, 288 63, 975 251, 240 17, 763 44, 776 17, 445 36, 083 2,069 58,090 467 5, 342 101, 850 ].22 ^'93. fl. ^ . S ^ r ^ ^ < $5, 065, 530, 5, 795, 645, 1, 230, 190, 000 OCO OGO COO 000 000 10,000, 200, 000 275, 000 605, 000 180,. 000 35. 000 625; 000 10, 000 1, 390, 211 T h r e e p e r cent. T h r o e p e r cent. cortitiCates t e m p o r a r y loan s t a m p e d for certificates. clearing-houss. New.York . 187, 000, 484 • 40, W , 121 17,.229,.O07 5, 372, 015 15, 350, 000 15; 850, 000. 53, 801, 622 Table of the state of the laivful money re5(?n'e—Continued. STATES, as shown by reports of the 12th of J U N E , 1869. 4= © y OJ © 4 J I 2^ Maine New Hampshire.. Vermont Massachusetts Khode Island Conneticut New York New Jersey Pennsylvania Delaware Maryland .... Virginia A7est V i r g i n i a North Carolina... South Carolina . . . Georgia Alabama T e x a s ..-...'. Arkansas Kentucky Tennessee Ohio Indiana Dliniois Michigan AVisconsin Iowa Minnesota Missouri Kansas ^.N e b r a s k a . .•. .. Nevada Oregon 61 41 40 160 62 81 233 54 151 11 19 16 14 6 ' 3 4 1 11 13 120 69 69 38 29 43 17 10 3 4 1 1 m §rt© 'rt >=© $12,798,399 6, 288, 229 7, 886, 430 51, 360, 908 18, 876, 063 30, 691, 258 72, 485, 018 23, 496,120 44, 263, 722 2, 525, 383 4, 215, 001 5, 696, 500 3, 623, 780 1, 660, 444 1, 460, 8.56 3, 526, 471 733, 346 1, 250, 950 69, 959 2, 749, 773 5, 237, 241 27, 058, 713 20,112, 032 1.5, 480, 242 0, 658, 792 4,174, 091 9, 568, 200 4, 927, 413 2, 594, 663 651r369 2, 015, 521 309, 238 232,169 $1, 919, 760 943, 234 1,182, 964 7, 704,136 2, 831, 4C9 4, 603, 689 10, 872, 753 3, 524, 418 6, 639, 558 378, 808 632, 250 854, 475 588, 567 249, 066 219,128 528,971 110, 002 187, 643 10, 494 412, 466 785, 586 4, 058, 807 3,016,805 2, 322, 036 998, 819 626,114 1, 435, 230 604,112 389,199 97-705 302, 328 46, 386 34,825 $1, 039,129 4.58, 025 686, 370 3, 992, 659 1, 369,152 2, 508, 084 5, 430, 715 1, 942, 544 4, 340,128 208, 287 . 470, 784 439,184 384 '245 254, 058 279, 746 737, 594 125, 000 148, 930 15, 246 297, 869 547, 409 2, 871, 534 2,108, 458 1, 694, 027 759,194 487, 957 1, .317,154 388, 697 266, 267 '106,189 320, 088 20, 065 24,113 $20, 029 3, 837 31, 585 162, 534 33, 060 86, 797 193, 471 37, 494 53, 787 4,820 36,136 85, 905 14, 673 32, 307 14, 740 32, 691 44, 295 217,182 368 3,303 24, 345 28, 580 31, 319 77,406 24, 452 17,141 36, 391 19, 475 27,_889_ 1,188 14, 975 93,144 2.5, 519 . $10, 000 30, 000 110, 000 235, 090 135, 000 245, 000 1, 250, OCO 335, GOO 825, 000 SO, 000 40, COO 5,000 65, 000 75, 000 5, COO 30, 000 400, 000 50, 000 105, 000 55, 000 50, 000 25, 000 25, 000 10,000 4^^^ © 25 rt fl O ^ o T ' ^ ^ fl >43 © -^ Amo pro in citi the circ ii ^iifl States a n d Territories. due frc m apassociiitions red en ption ^vailab le for dempti on of ting notes. I t e m s of reserve- gfl 4= © . O ©.4= a oo $1, 616i 034 1, COO, 656 887, .573 6, 250, 827 1, 762, 498 4, 346, .513 7, 326, 777 3, 234, 062 4, 423, 720 269,173 464, 263 341,162 172,147 135, 287 493, 431 626, 866 92, 684 293,142 307, 238 670, 535 1, 966,100 1, 642. 824 1, 959, 268 587, 398 493,185 988, 212 415, 505 305,436 40, 409 326, 405 18, 045 9.618 < $2,'68.5,'192 1, 492, 518 1,715,528 10, 041, 020 3, 299, 710 7,186, 394 14, 200, 963 5, 549,100 9, 642, 635 562, 280 1, Oil, 183 871, 251 636, 065 421, 652 787, 917 1, 472,151 261, 979 659, 254 15, 614 613, 410 1,272, 289 5, 206, 214 3, 872, 601 3, 835, 701 1, 426, 044 1, 048, 283 2, 366, 757 848, 677 - 609,592 147, 786 661, 468 131, 254 59,250 21 23.7 21.8 20.7 17.5 23.1 19.6 23.6 2L8 22.3 24 15.3 16.2 25.4 53.9 41.7 35.7 52.7 22.3 22.3 24.3 19.5 19. 3 24.8 21.4 25.1 24.7 23,1 23. 5 22.7 32.8 42.4 25.5 !Jolorado Idaho . . . tf^ Total 3 1 1 1, 021, 994 138, 933 139,193 153, 299 20, 840 20,879 148, 244 20, 500 24, 830 30, 521 26, 564 9,618 . 400 395, 378, 414. 59, 306, 761 36, 232, 475 1, 597, 541 Table ofthe state of lawful money reserve—Continuecl. © > 4, 235, 000 138, 651 1,175 1,499 317, 416 48, 239 35, 947 3L 1 34 7 25.8 43, 608, 318 85, 673, 334 21 6 CITIES^ as shown by reports ofthe 12th o / J U N E ^ 1869. . Items of reserve. 2^ § fl <a a gs © Qir^ >i6 fl =^ O .t^ M © .^-^ ©4= o Eedem.ption cities. CM;IJ a? ^ . o ©+3 . ^ CO c; -g © © ^ lis Boston Albany i'hilactelphia. Pittsburg. ... Baltimore . . . V/asbina'ton.. N e w Orte.ins Louisville . . . Cincinnati... Cleveland — Chicago Detroit MUwaukee.. St. L o u i s Leavenworth Total--. 46 7 30 16 13 3 4 6 6 13 3 5 2'^ © ©45 ^® flo flolf^fcc o o'^ rt ar3 ri U H ]> © ^ fl p<.5 ^ r ^ ^ tn $70, 240, 505 11, 513, 513 50, 595,187 14, 891, 073 17, 840, 740 2, 752, 788 2, 261, 065 1, 402, 320 8, 850, 416 5,140, 319 20,143,174 3, 879, 293 2, 636,107 8, 998, 484 901, 732 $17, 560,126 2,878,378 12, 648; 797 3, 722, 768 4, 460,185 688,197 565, 266 350, 580 2, 212, 604 1,285,080 5, 035, 794 969, 823 659, 027 2, 249, 621 225,435 $7, 731, 605 1, 416, 658 8,183,716 1, 539, 779 2, 024, 059 354, 478 361, 644 220, 998 1, 066, 341 506, 308 3, 253, 253 548,375 384, 920 890, 455 67, 034 643, 906 12,120 140, 068 38, 851 326,186 24, 484 72, 343 14, 295 15, 949 2,265 40, 352 372 6,814 47, 516 222, 046, 716 55, 511, 681 28, 549, 623 $4, 845, 000 540, 000 5, 790, 000 64.5, 000 1, 060, 000 240, 000 SOO 5,000 150, 000 275, 000 • 590, 000 150, 000 40, 000 625, 000 10, 000 $5, 923, 734 2,389,435 1, 284, 231 1, 491, 305 1,140, 064 138, 741 567, 568 135, 419 920, 585 547, 605 2, 842, 786 531,666 376, 242 905,187 109, 749 $19,144, 245 4, 358, 213 15, 398, 015 3, 714, 935 4, 550, 309 757, 703 1, 001, 555 375, 712 2,152, 875 l,331,a78 6, 726, 391 1, 230, 413 807, 976 2, 468,158 187, 583 27.3 37.9 30.4 24.9 25.5 27.5 44.3 26.8 24.3 25.9 33.4 3L7 30.7 27.4 20.8 1, 386, 321 14, 965, 000 19, 304, 317 64, 205, 261 28.9 Three per cent, Three per cent, certificates certificates. stamped for clearing house. New York. 1203, 216, 604 $50, 804,151 $16,152, 021 $34,496,214 $19,055,000 $11, 560, 000 $61,263,235 Talle of the state of lawful money reseri'e—Continuecl. fcb •S r ^ r-t o © I t e m s of reserve. Sg m s States and Territories. • «S 2 0 © <^ © 1 M aine New Hampshire Massachusetts Rhode Island Connecticut New York...-N e w JTer.sey Delaware Maryland ----- .. -. South Carolina Ceorsfia . . .. ... ... ..- -. . AVest A^irginia Texas Kentuckv Ohio Indiana "Wisconsin .' Iowa Minnesota Missouri K a n s a s -^..~. . . . T . . . . . . . . . . " : . . . . . - . . " . . V . . : : Oregon Colorado .- 61 41 40 160 62 81 233 54 151 • 11 18 16 14 6 3 7 2 4 2 12 13 120 69 68 38 29 43. 17 103— 4 1 3 STATES, as shown by reports of 9th of OCTOBER, 1869. 5 C34i 1, "fl 2 fl fl 0 pi $12, 482, 968 6, 454, 354 8, 016, 685 52, 466, 796 18, 501, 334 29, 577, .557 72, 486, 729 23, 979, 425 44, 000, 910 2, 819,123 4, 324, 770 5, 452, 516 4,107, 847 1, 929, 599 1, 298, 755 2,952,178 547, 431 1, 075, 529 343,154 2, 872,169 4, 813, 013 28, 450,122 20, 379, 372 14, 370,117 6, 797, 657 4,191, 210 8, 691, 610 3, 901, 457 2, 529, 631 687,746 1, 863, 655 471, 216 1, 200, 938 . li d i r t ;:^© fl o 1 3 2© 1 .2 CD 0 in fl-glS'ifc/) III §0^1la Ci-i 0 2 © 1-1 il "fl fl Q © hj $1, 872, 445 969, 653 1, 202, 503 7, 870, 019 2, 775, 200 4, 436, 634 10, 873, 009 3, 596, 914 6, 600,137 422, 869 648, 716 817, 877 616,177 289, 440 194, 813 442, 827 - 82,115 161, 329 51, 473 430, 825 721, 952 4, 267, 518 3, 056, 906 2,155, 518 1, 019, 648 628,681 1, 303, 741 585,219 379, 445 103,-162^ 279, 548 70, 682 180,141 $1,127, 830 477, 221 581, 984 4, 4.57,134 1, 424, 563 2, 340, 739 5, 397, 439 1, 890, 246 4,168, 406 266, 504 472, 471 395, 741 352,188 232, 090 309, 201 585, 049 114, 708 70, 527 22, 619 346,113 557, 500 3, 010, 459 2, 245, 395 1, 604, 874 787, 659 454, 504 1,189, 757 483, 526 272, 322 75,052 176, 380 121, 959 160,175 - $18, 819 2, 730 22, 623 143,179 41, 337 •- 88,776 232, 227 52, 712 56, 430 4,848 40, 527 73, 369 5,739 46, 239 13, 913 32, 822 16, 921 314, 308 443 2,354 11, 245 28, 850 46, 770 85, 373 9,273 10, 811 33, 057 7, 826 • 40, 090 2^799 8,586 -19, 783 24, 527 $10, 000 20,000 • 115, 000 240, 000 110,000 .205, 000 1, 0.55, 000 270, 000 785, 000 100,000 40, 000 5,000 65, 000 75, 000 370, 000 70,000 100, 000 40, 000 50, 000 25, 000 35, 000 10, 000 i $1, 232, 710 922, 290 826, 659 5, 977, 859 1, 945, 652 3, 709, 610 7, 736, 438 2, 908, 510 4, 055, 635 353, 265 584, 311 179, 336 219, 951 102,133 37, 604 218, 548 68, 534 52, 397 6,813 276, 985 412, 329 2,168,158 1, 666, 999 1, 375, 585 646, 529 340,267 520, 712 179, 820 188, 566 63,256166,185 234, 722 $2, 389, 359 1, 422, 241 1, 546, 266 •10, 818,172 3, 521, 552 6, 344,125 14, 421,104 5,121, 468 9, 065, 471 724,617 1,137,309 653, 446 646, 878 380, 462 360, 718 911, 419 200,163 437, 232 29, 875 625, 452 981, 074 5, 577, 467 4, 029,164 3,165, 832 1, 483, 461 855, 582 1, 768, 526 706,172 510, 978 141,107 351,151 141,742 419, 424 19.1 22 19.3 20.6 19 2L4 19.9 21.4 •' 20.6 25.7 26.3 3.2 15.7 19.7 27.7 30.9 36.6 40.7 8.7 2L8 20.4 19.6 ,19.7 22.3 2L8 20.4 20.3 18.1 20.2 20.5 18.8 .30.1 34.9 O H O a Montana Idaho Total 1 1 199, 422 129,124 29, 913 19, 369 19, 500 23, 499 23, 431 6,563 1,398 394, 376,119 59,156, 419 36, 215 334 1, 573, 300 Table of the.state of the lawful money reserve—Continuecl. 3, 795, 000 1,251 2, 395 44,182 32, 457 22.2 25.1 39, 382, 014 80,985,648 20 5 CITIES^ as shown by reports of 9th of OCTOBER, 1869. © > .. 4= cri 4-' Items of reserve. g P^P Ofl 2 3-^ ^p!|fS Ci2 •^2 o-f © Pvedemption cities. © a _© ©4= •^ g © :'=^rO p< '^ ci 2§s2^ I ci © 4 ^ ^ ^ 3 - 2 fl fl Q © ^ p,fcX) 3 2 «« ft© o Boston . . . . . . Albany...... Philadelphia. Pittsburg ... Baltimore . . . AVashington. N e w Orleans Louisville . . . Cincinnati... Cleveland . . . Chicago Detroit Milwaukee.. St. L o u i s Leavenworth $08, 891,134 9, 976, 938 45, 210, 975 14, 808, 919 16, 367, 500 2, 457,117 2, 230, 800 1, 355, 001 8,117, 312 4, 887, 236 17, 541, 498 4,131, 307 • 2,348,845 8, 528, 401 769, 000 $17, 222, 783 2, 494, 234 11, 302, 744 3, 702, 230 4, 091, 875 614, 279 557, 700 338, 750 2, 029, 328 1, 221, 809 4, 385, 374 1, 032, 827 587,211 2,132,100 192, 250 $7, 414, 694 1,139, 083 6, 398, 529 ,1,850,922 1, 689, 611 293. 530 326, 858 205, 002 1,196, 595 • 586,858 3, 079, 264 ' 460,178 339, 310 1, 079,139 110, 827 $1, 057, 503 16, 282 269, 827 43, 289 137, 984 . 21, 955 39, 602 14, 534 19, 347 2, 285 17, 772 1,006 1,946 80, 969 215 $4, 480, 000 445, 000 5, 755, 000 620, 000 940, 000 220, 000 5,000 125, 000 290, 000 500, 000 150, 000 15, 000 500, 000 10, 000 $5, 746, 779 2, 037, 630 1,112, 277 1, 532, 571 1, 310, 449 112, 663 333, 411 157, 934 973, 823 554, 463 1, 760, 508 739,137 302, 356 486, 762 125, 786 Total.. 207, 621, 983 51, 905, 494 26,170, 400 1, 724, 516 14, 055, 000 17, 287, 548 $18, 3, 13, 4, 4, 698, 976 637, 995 535, 633 046, 782 078, 044 648,148 699,-871 382, 470 2, 314, 765 1, 433, 605 •5,357,544 1, 350, 321 . 658,612 2,146, 870 427, 828 27.1 36.5 29.9 27. 3 24.9 26.4 3L4 28.2 28.5 29.3 30.5 32. 7 28 25.2 32.2 59, 237, 464 28.5 T h r e e p e r cent, T h r e e p e r cent. certificates t e m p o r a r y loan s t a m p e d for certificates. cleai'ing house. New York. 54 $196, 010, 349 $49, 002, 587 $21, 333„561 $18, 690, 641 $18,295, 000 $9, 700, 000 $68, 019, 202 52 E E P O E T ON THE FINANCES. Uooiwndittires of the office of Comptroller of the Giirrency for the fiscalyear ending Jtme 30, 1869, I' I Special dies, paper, printing, &c Salaries Contingent Total : $36,749 87 9v;, 404 20 2,768 86 '. : 136,922 93 Nq^mes and compensci^tion of officers and of clo'ks in the office of Comptroller ofthe Currency. Name. Class. . COMPTKOLLEK. Hiland E,. Hulburd . DEPUTY C O I P T R O L L E K . John fay, Knox. COMrTKOr.LI?,K'S OFFICE. G-eorge AV, Martin — Aai:on .Johns Edwin C. Denig Edmund E. Sclu^einer. Julius E. De Saules . . . John S. Langworthy.. Eourth class Third class .. ...do Laborer ...do... Bond clerk... ORGANKATION DIVISION. IB'ernando C. Cate . . . A. E. McKay Mai-y Gurley Smitli. Mary (3. Biiiggold... M. "L. McCormick... E. M. Anderson K. E. Anderson Ozro N. Hubbard . . . Third class -. Eirst class .., Eemale clerk. ...do ...do ...do .-"-do Messenger... DIVISION OF ISSUES. Linus M. Price j . Eranklin Bates JohnAV. Grifiin Jolm. Burroughs JEdward Myers Edward S. Peck AVilUam H. MUstead. A^^iUiam H. AValton .. Horatio Nater . . . . George McCullough.. Etha E.Poole CeUaiN. Erench Eliza R . H y d e . . . . . . . . Annie AV. Story Maggie L. Simpson . . Louisa A. Hodges Mary A. Blossom E." C. Snead Agnes C. Bielaski C. Ilinds Alice AVick Saijinel Neill '. . Cavshier Eourth class -. ...do ; Tlrird class ... ...do ..,. ...do I Second class .. ...do Eirst class ...do Eemale clerk. ...do ...do ....do ...do ...do. ...do ...do ...do ...do ...do Messenger DIVISION OF REPORTS. John AV. Magruder . . . Edw'ard AVolcott He?iry H. Smith Charles H. Norton Gurden Perkins Charles D. E. Kasson . Geprge H. AA'ood John Joy Edson Charles H. Cherry AViUiam A. Page'. Charles Scott Chief of division. Eourth class Third class ...do---: ...do ...do ..-do Second class ...do ...do .-.do Salary. COMFTEOLLEE OF THE CUEEENCY. ' 63 Names and compensation of officers, cfc, in the office ofthe Cornptroller, <fG.—Continued. Name Class. Salary. DIVISION OF PWEPORTS—Continued. Jolui A. Corwin. l.. J. J. Patton ."E. J. Babcock J. A. Kayser L.AV Knowlton.... J.M.Baldwin..-..-. AVilliam E. Hughes. Eirst class . - do do do...... Eemale clerk. do Messenger... $1,200 1,200 1,200 1,200 900 900 840 Cashier Tliird class . Second class.. K r s t class -. , do Eemale clerk. do do Laborer AVatchman— Laborer...-.. 1,800 1,600 1,400 1,200 , 1, 200 900 900 900 720 720 720 REDEMPTION DIVISION. .John D. Patten, j r — Charles A. Jewett AVilliam Cruiksliank . Erank A. Miller Albert A. MiUer Sarah E. Eitzgerald -. Sophie C. Harrison... Minnie E. Greer Henry Sanders Philo'Burr Charles H. Bryan REPORT OF FIRST COMPTROLLER OF THE TREASURY. REPORT FIRST COMPTROLLER OF THE•TREASURY. TEEASUEY DEPAETMENT, Office of the First Comptroller j Noveniber 4, 1869. SiE: The folloAAang statistical detail exhibits a summary of the business operations of this office during the fiscal year ending June 30,1869: There have been countersigned by the Comptroller, entered upon blotters, and duly posted, the following Avarrants of the Secretary of the Treasury, A^^Z : Treasury (proper) P ubMc debt ^Quarterly salary Diplomatic Treasnry (Interior) Treasury (customs) Treasury (internal revenue) V^ar, pay warrants War, repay '...... Navy, pay Na^^^, repay Interior, pay Interior, repay War, civil Treasury, approx3riatio.n Treasury (Interior) approxiriation ". Customs, apxiropriation Interior, appropriation • War and Navy, appropriation Land, covering Customs, covering J ^ Internal revenue, covering Miscellaneous, covering • ^. .,...'. .' I , '..-. 1,748 299 1,236 ' 1,940 2,652 3,838 7, 075 ' 5 , 570 1,235 1,452 351 1,569 107 66 25 19 11 53 24 532 1,641 3,373 3,753 38, .569 The First and Fifth Auditors of the Treasury, the Commissioner of the General Land Office, and the Commissioner of Internal Eevenue liave transmitted to this office the folloAving accounts, Avhich have been revised, and the balances found to be (\.XIQ thereon duly eertiiied to the Register of the Treasury: Judiciary, embracing the accounts ofthe United States marshals for tlieir fees, and for the exxoeuses of the United States courts in their respective districts; . of the United States district attorneys, and of the commissioner's and the clerks of United States courts I!., 415 Public debt, embracing accounts for the redemption of United States stock and notes, interest on the public debt, United States Treasurer's accounts, United States Assistant Treasurers' accounts, and matters appertaining 946 Mint and its branches, embracing accounts of gold, silver, and cent bullion, of salaries of the officers, of the ordinary expenses of coinage, &c. 143 58 E E P O E T ON T H E FINANCES. Public printing, eiubracing the accouuts for the xjublic x^rinting, for binding, and for pax)er !" .r. $109 Territorial x^rinting, embracing the accounts for the paper, printing, and binding of the territorial legislatures : ' 36 Congressional, embracing the accounts for the contingent expenses of the Senate aud the House of Eej^resentatives 55 Land, embracing the accounts of the registers and receivers of land offices, of surveyors general and their dex:)uties, and of land erroneously sold 1,891 Steamboats, embracing accounts for salaries and incidental expenses of insx')ectors of steamboats • ' 486 Dix^lomatic and consular, embracing accounts arising from our intercourse with foreign nations, exx:)enses of consuls for sick and disabled seamen, and of our commercial agents in foreign countries 1, 642 Collectors of internal revenue, embracing their accounts for the collectio]) of the internal revenue, and the necessary disbursements connected therewith.. 2,840 Commissioner of Internal Eevenue, embracing accounts for the refunding of taxes illegally collected, (1,996 claims). T 59 Eevenue agents and inspectors, embracing their accouuts for necessary exx^eiises and disbursements 594 Assessors of internal revenue, embracing their accounts for their commissions and the exxienses of levying the internal tax • 1,042 Drawbacks, embracing accounts arising from claims for drawbacks connected Avith the internal revenue 1,062 Miscellaneous, embracing the accounts of disbursing agents, the salaries of judges and the officers of the United States courts, of claims for informers' rewards under the internal tax law, &c 2, 396 Territorial, embrackig accounts for the legislative exxienses of the several Territories, the salaries of the officers and incidental exx:>enses of the governments thereof 286 Letters written on official business 10,896 Eeceix:)ts lor collectors of internal revenue tax lists examined, registered, and ' filed : 3,517 Official bonds exaniiued, registered, indexed, and filed 513 The following recxuisitions have been duly exa.mined, entered, and reported on, viz: Diplomatic and consular 609 United States marshals , 217 Collectors of internal revenue 2, ,869—3, 695 The A7ork of this ofiice continues steadily to increase, and there is no probability that, for a long time to come, it w^ill diminish, either in importance or magnitude. • I again bear Avilling testimony to the ability, industry, and efficiency of the clerks and other employes of the office, and in this connection I Avould respectfully call your attention to the recommendations and remarks in my report of NoA^ember, 1867. Eespectfully submitted. E, W. TAYLEE, Comptroller. Hon. G E O E G E S. BOUTAVELL, Secretary of the Treasury, REPORT OF SECOND COMPTROLLER OF THE TREASURY. REPORT OF THK SECOND' COMPTROLLER OF THE TREASURY. • '. . • , TEEASUEY DEPAETMIDNT, Second Comptroller^ Office.^ October 15, 1869,f|| S I E : I haA^e the honor to submit the folloAving detailed statement of the business operations of this office for the fiscal year ending June 30, .1869. The aggregate number of accounts of disbursing offieers and agents which, have been receiA^ed, as A^ell as those Avhich liave been finally adjusted, is as folloAvs: Ueceived. !From t b e Second A n fli tor F r o m the Third Auditor F r o n i t h e X'^ourth A u d i t o r IleA^ised. Amount. 3,135 4,497 393 3,114 4,736 367 $198, 448, 767 18 554, 601, 962 82 54, 633, 495 62 8,025 8, 217 807, 684, 225 62 The above accounts baA^e been duly entered, rcAdsed, and the balances found thereon certified. C h a r a c t e r of account. FROM THE SECOND Received. Ee\nsed. Amount. AUDITO.K. A c c o u n t s bf d i s b u r s i u g ofScers of t h e AVar D e p a r t m e n t , for P a y m a s t e r s ' accounts, for t h e p a y a n d r a t i o n s , &c., of ofi&cers a n d sohliers of t h e a r m y A c c o u n t s of a r m y r e c r u i t i n g ofiicers, for clotMng, equipm e n t s , a n d b o u n t y t o r e c r u i t s , &c . .. . O r d n a n c e , e m b r a c i n g t h e a c c o u n t s of d i s b u r s i n g officers of t h e O r d n a n c e D e p a r t m e n t , for arsenals, armories, armam e n t s for fortifications, a r m i n g m i l i t i a &c . . I n d i a n D e p a r t r a e n t ^ a c c o u n t s of I n d i a n a g e n t s , i n c l u d i n g t h e p a y of I n d i a n aniuiities, p r e s e n t s t o I n d i a n s , exj^enses of holding t r e a t i e s , p a y of .interpreters, p a y of I n d i a n agents, (fcc, a n d tlie s e t t l e m e n t , of i)ersonai claims for nnsceUa.neous services of a g e n t s a n d o t h e r s in conn,ection Avith I n d i a n affairs M e d i c a l a n d hospital accounts, i n c l u d i u g t h e p u r c h a s e of medicines, drugs, s u r g i c a l i n s t r u m e n t s , h c s p i t a l stores, t h e claims of p r i v a t e pliysicians for services, a n d surgeons employed u n d e r f.outract .... Military Asylum '. C o n t i n g e n t expenses of tlie A7ar D e p a r t m e n t S e c r e t service Total FRO.M THE THIEU 290 $8, 522, 565 60 1,079 168,293,876 14 265 232 1, 038, 070 91 148 154 9,306,712 ,11 607 610 5, 766, 657 00 467 16 192 6 462 16 215 6 4, 053 270, 1,182, 14, 3,135 3,114 198, 448, 767 18 2,950 .*], 397 516, 487, 025 00 015 948 267 654 94 00 36 12 AU]:)lTOrJ. Q u a t e r r a a s t e r s ' accounts, for t r a n s p o i t a t i o n of t h e a n n y , a n d t h o t r a n s p o r t a t i o n of all descriptions of a r m y supplies, o r d n a n c e , a n d for t h e settleinent of personal claims for services i n t h e Q u a r t e r m a s t e r ' s D e p a r t r a e n t 298 \, 086 62 RKPORT ON THE FINANCES. Character of account. Commissaries' accounts, for rations or subsistence of the ai'mj, and for the settlement of personal claims for services in the Commissary Depai'tment Accouuts of pension agents, for the payment of military pensions, including the entries of the monthly reports ot new pensioners added to the rolls, and the statements from the Commissioner of Pensions respecting the. chai.iges arising from deaths, transfers, &.C., and for pension, claims j)resented fbr adjustment Accounts ofthe Engineer Department, for military surN^eys, the construction of fortifications, for river and h.arbor surveys and improvements Accounts for the relief of freedmen and refugees Total Eeceived. Eevised. Amount. 1,013 814 $7, 319,159 08 389 385 15, 612, 330 63 95 50 87 53 11, 731, 311 00 3, 452,136 97 4,497 , 4, 736 554, 601, 962 82 FROM THE FOURTH AUDITOR. Quartermasters of the Marine Corps, embracing accounts for the expenses of ofhcers' quarters, fnel, forage for . liorses, attendan ce on courts-martial and courts of inquiry, transportation of officers and marines, supplies of provisions, clothing, medical stores, and military stores for barrack's, a).id all incidental! supi^lies .for marines on shore Accounts of paymasters of-the Marine Corps, fbr pay and rations ofthe officers and marines and servants' hire .Paymasters of the navy: accounts for tlie pay and rations of officers and crew bf the ship; supplies of provisions, of clothing, aud repairs of vessels on foreign stations Paymasters at navy-yards: accounts for tlie pay of officers 6n duty at naA'-y yards, or on leave of absence, and the pay of inechanics and laborers on the various Avorks Navy agents' accounts, for their adA^^nces to paymasters, purchases of timber, provisions, clothing, and naval stores. Havy pension ao-ents' accounts, for the payment of pensions of "officers and seamen, &c., of the naA^y, and officers and priA'ates of the Marine Corps '. Total 6 6 382, 932 99 3 3 468, 832 55 228 213 14, 509, 809 05 50 46 22, 683, 469 00 57 54 15,143, 366 00 49 45 445, 086 03 393 367 54, 633, 495 62 62,794 1, 450 2, 996 479 781 791 119 61, 521 1, 573 3,490 481 797 791 120 18 •277 • 18 268 1, 027, 340 00 53, 571 06 69, 705 69, 059 8, 447, 909 76 2,048 2, 048 CLAIMS EEVISF.D DURING T H E VEAR.' Sbldiers' p a y and b o u n t y Sailors' p a y and b o u n t y Prize money •. C o n t r a c t sui'""eons Proi^ertv lost i u t h e m i l i t a r y serA'^ice H o r s e s lost i n t h e m i l i t a r y service . . . Oregon a n d AVashington 'Territory Av^ar claims .'. Of s t a t e s for enrolling, subsisting, clothing, supplying, arming, equipping, p a y i n g , a n d t r a n s p o r t i n g their" t r o o p s i n defense of t h e IJnited S t a t e s Subsistence Total . . . R e f e r r e d cases Number ISTninher 1868 Numher Number 0, 390, 994 201, 422 209, 758 40, 396 408, 938 90,276 2.5,213 13 15 58 14 00 70 00 of settlements for the fiscal year ending Jnne 30, 1869 of accounts on hand at the commencement of the fiscal year, July 1, 6,787 of accounts on hand at the close of the fiscal year, Juno 30, 1869 of letters Avritten. on official husiness 5,860 2,039 1, 097 Member of requisitions recorded during the year. • K i n d of r e q u i s i t i o n . Accountable Refunding: Settlement Transfer \ AA^ar. :N^avy. Interior. Total. ' 968 1, 237 3, 862 744 1,054 701 236 386 679 56 772 150 2,701 1,994 4, 870 1,280 6, 811 2,377 1,657 10, 845 SECOND COMFTEOLLEE. 63 Numher of contracts, classified as follows: Quartermaster's Depai'tment Charter-parties Engineer Department Indian Department Freedmen's Bureau Ordnance Navy Department Adjutant General Commissary of subsistence Surgeons •. Total 908 6 87 28 11 2 144 40 412 23 1,661 Official bonds Pensions recorded filed 103 38,858 Eespectfully submitted. J. M. BEODHBAD, Comptroller. Hon. GBOEG-E S. BOUTAVELL, Secretary) of the Treasnry. / EEPOET OF THE COMMISSIONEE OF CUSTOMS. 5 F REPORT THE COMLISSIONEE OF CUSTOMS, » TEEASUEY DEPAETMENT, Office of Commissioner of Customs^ October 15, 1869. S I E : I have.tbe honor to present to you my annual report for the year ending June 30, 1869. The number of unadjusted accounts, exclusive of warehouse acconnts in the office July 1, 1868, was The number received during the year 177 6, 395 • 6,572 The number adjusted during the year The number returned to First Auditor The number remaining on hand June 30, 1869 6, 329 49 194 6,572 These accounts involve the following -receipts: On account of customs On account of fines, penalties, and forfeitures On account of steamboat inspectors On account of storage service, United States officers, &c On account of official fees. Total.. : - - And the following, expenditures: On account of exj)enses in collecting the revenue from customs On account of light-house establishment On account of pay excess of deposits refunded On account of expenses of revenue cutter service On account of expenses building and repairing custom-houses, &c On account of payment of debentures On account of marine hospital establishment ., : On account of shares of fines distributed On account of captured and abandoned property On account of furnitare and repairs of sarae for custom-houses, &c On account of debentures and other chai-ges Qn account of proceeds sales of goods "... On account of refunding money erroneously covered into the treasury.. On account of refunding duties On account of unclaimed merchandise.: '. On account of janitors for Treasury Department ^. - - - r On account of examiner of drugs On account of tax on salaries On account of miscellaneous |180, 048, 426 734, 415 200', 843 327,551 63 57 22 18 181,311,236 60 580,595 67 181,891,832 27 $5,581, 636 00 2, 381, 986. 65 2, 342, 330 23 1,216, 321 45 1,055, 935 36 793, 646 30 420,849 52 277, 079 20 57,835 12 39,219 70 22, 926 11 18, 683 09 20, 669 10 12, 426 92 12, 327 55 '^^ 638 65 . 3,000 00 832 31 688 20 14,266,031 46 68 • EEPOUT ON T H E FINANCES. The number of estimates received was The number of requisitions issued ." Amount remitted • The number of letters received The number of letters written The number of letters recorded.' The nuinber of retnrns received and examined • Total amount involved in the above statement is Average number of clerks employed .2,216 2,181 $9,664, 451 38 10,963 10,897 8,587 3,639 |205,822,315 11 • 27 AA^AEEHOUSE AND BOND ACCOUNTS. During the year ending June 30, 1869, 825 Av-arehouse and bond accounts have been examiued and adjusted, 1045 letters have been recorded, and 302 letters haA^e been Avritten in relation to those accounts. A summary of the transactions for the iiscal yea.r ending June 30, 1869, cannot be stated, as the large ports are yet in arrears in transmitting their accounts for adjustment. I hercAvith transmit a summary of tlie AA^arehouse transactions of ^ the scA^eral districts and ports in the United States, for the year ending June 30,"1868, except the district of IS'ew York, which embraces only six months from first January to June 30, .1868, being the first return received from that district, and to which is. added the unadjusted transactions fbr six months ending December 31, 1868. • ^ ^. . • BLANK BOOKS AND BLANKS. From, the organization of the Treasury Department down to within a few inonths, the preparation and purchase of all books and^blanks used i n t h e different custom-houses in the United States have been left to the discretion and choice of collectors and other officers of customs. Of course there was little uniformity in the books and blanks used at different ports. In many cases large quantities of these articles have been procured .at A^ery high^rates, ancl it not unfrequently .happened that many of these proved'to' be useless; and the result has been, that large quantities of utterly worthless books and blanks have accumulated at some of the custom-houses; they are of no A^alue whatever, except to go to a paper-mill to be worked up. As a general rule these books were made of inferior paper, and the binding Avas such that they were unfit for public records, and had often to be rebound that they might be .preserA^ed. The blanks were usually of a similar material. With a A^CAV to bring about uniformity in the keeping of the accountsand in the blanks used at the A^arious custom-houses, and also to effect an improvement in the quality of this kiud of stationery, and in the belief, let me add, that a very considerable saving of expense could be effected, I had the honor to recommence ancl prepare a section, of a bill in 1866, which became a law on the Sth July, 1866, requiring all blank books and blank forms, of every kind used by customs officers, to be printed under the direction of the Secretary of the Treasury, and furnished to collectors and other officers of the customs upon their requisition. This act has never heretofore been carried into effect, but the duties devolved by it upon the department were, a few months ago assigned very properly to this bureau, since Avhich time the utmost diligence has been used in preparing the forms, &c., for the public printer, receiving from him and distributing to customs'Officers, upon their requisitions,'the books and blanks needed. COMMISSIONEE OF CUSTOMS. 69 The following is a statement of the books and blanks, which have been prepared, and are now being printed at the Grovernment Printing Office, for the use of appraisers, naval officers, surA^-eyors, and collectors of customs, A^z: Blanks. Foreign and domestic commerce vEntry and appraisement *.... Warehousing ; Steamboat inspection Collectors' acconnts Marine hospitals Fines, penalties, and forfeitures Revenue cutter service Cigar and tobacco inspection. I)eceased passengers Repairs of public buildings and furniture Naval officers •. ' .Miscellaneous boolvS and blanks 79.5, 500 250, 000 600, 500 3, boo 328,156 26,000 69, 500 5,000 6,000 2,500 8,000 54,150 41, 000 2,189, 300 In the preparation of these books and blanks, the following considerations haA^e been kept constantly in vicAv: First. To secure, so far as it is possible, a uniform system of customhouse book-keeping throughout the collection districts in the United States. . Second. To dispense Avith all books and blanks that are not absolutely needed to properly conduct the public business. Third. To. simplify the method of keeping books, and making up accoLints and returns to the department'. From an estimate that has been made at the GoA^ernment Printing Office, it is belicA^ed that the Avhole work of printing aud binding will not exceed the sum of $80,000, or less than the expenditure for books and blanks for custom houses for the year ending June 30,1869,. though the quantity prepared for distribution is sufficient, it is believed, to supply the demand for tAvo or three years to come. The material and, workmanship of these books and blanks are of the very best, and do great credit to the Superintendent of Public Printing,.Mr. Clapp. As an economical measure, I am happj^ to say it is a complete success. To perform the labor dcA^olA^ed upon this bureau, by the transference to it ofthe duty of preparing and supervising the printing of the books and blanks, and the care and distribution of them, from time to time, upon the.requisition of customs officers, will require two additional clerks and tAVO additional messengers. CAPTUEED AND ABANDONED PEOPEETY DIVISION. In the division of captured and abandoned property, and internal and coastAAdse commercial intercourse;, the number of accounts received was 285; accounts adjusted, 286; amount, $4,765,964 57; accounts returned to Auditor, 6; accounts reported to the Auditor for statement, 6 1 ; accounts re-examined, 65-, accounts recorded, 287; reports written, 50; letters written, 205; letters recorded, 398; papers copied, 32; papers transmitted, 340; letters indexed, 4,870. The adjustment of money accounts, in Avhich there Avas a very large amount of difference, amounting in the aggregate, in five accounts, to $376,210 44, has added very materially to the labor of the division; yet notwithstanding the clerical force Avas reduced during the year, a much larger number of accounts were adjusted than during any previous year 70 EEPOET ON THE FINANCES. since its organization, being three times the number which Avere adjusted" during the previous fiscal year. EEVISION AND CODIFICATION OF THE EEVENUE LAAVS NEEDED. I haA^e in former reports brought to the notice of the Secretary, and of Congress, the grea.t necessity which exists of revising and codifying the customs revenue laws. They are intricate, complicated, disjointed, and, as one of the judges of the Supreme Court has said, "the most difficult to comprehend in. the statute-book.'' The customs revenue. system, as organized by that remarkable man. General Hamilton, and as it is X)ortrayed in the two acts of March 2, 1799, and previous acts, was as nearly perfect as the human mind could conceive, as adapted to the contemporary condition of the country and our infant commerce; but the country has since undergone extraordinary changes, and changes in the laAvs haA^e kept pace with, and in some instances outstripped, the occasions calling for them. In many instances they have been of a character not in accordance Avith the original system, but quite incongruous with it, until these laws have become what they have been described by high authority. Aside from this objection to the laws as they UOAV stand, there are many cases arising in the custoins operations which are entirely unproAdded for, and which haA^e to be treated in an arbitrary manner, according to the circumstances of each case; necessity being the controlling power. * I respectfully recommend that the laAvs relating to and fixing the compensation of collectors, n^val officers, and surveyors be revised. Under the present condition of the laws the compensation of the two latter officers is only equal to that of their deputies, and wholly inadequate to their duties and responsibilities. This, doubtless, seems to them the more unjust inasmuch as, under a different construction of the laAV, they haA^e been receiving, for many years past, nearly double their present compensation. I A^enture to suggest that the emoluments of collectors, iiaA^al officers, and surveyors should be made dependent in part upon the fees collected; in part upon a percentage on the amount of duties paid into the treasurj^ at their respective ports, and in part upon a small but fixed salary; the aggregate not to exceed a certain sum to be fixed as the maximum of their annual compensation. I respectfully ask your attention, and that of Congress, to one veiy serious defect in the customs revenue laAvs, Avhich has been the source of great embarrassment to the department, and out of which have arisen many graA^e evils. The 22d section ofthe a,ct of March 2, 1799, pro Ai.des that "in case of the disability or death of a collector, the duties and authorities A^ested in him shall devolve on his deputy, if any there be at the time of such disability or death, for Avhose conduct the estate of such disabled or deceased collector shall be liable." From thfe^passage of this act down to this time the department has ruled that, in case of the death of a collector, as the estate Avas liable for the conduct of the deputy, the fees and emoluments belonged to the estate, ancl not to such deputy. But within a year or two a decision of a judge of a United States district court has ruledi otherwise, and this renders it doubtful what the law really is. If the bondsmen and estate of the deceased collector are not liable for the acts of the deputy, the United States are without security, inasmuch as such deputy gives no bonds to the government. While on COMMISSIONEE OF CUSTOMS. 71 this subject I%ill call your attention to another defect in the law. A. B. is appointed to fQl a vacant collectorship in the recess of Congress; he, of course, holds the position until a successor is appointed, or until the close of the ensuing session of Congress. Meantime he is nominated to the Senate for the office, but in the last hour of the last day of the session his nomination is rejected b y t h e Senate. He has no deputy, and if he had, he ceases to be such with the close of the session, and there is really no one who can legally perform the duties of coUector. Cases of this kind, and others somewhat similar, have not been of rare occurrence during the past five years. They are very embarrassing, inasmuch as, whatever course the department selects to pursue, it is, after all, only a choice of evils, and acts for which the law furnishes little or no warrant, necessity enforces. I respectfully recommend that a law be passed requiring the appointment at each port of one principal deputy collector, who shall be required to enter into bonds to the United States, similar to the bond of a collector, and who, in case of the death, resignation, or removal of said collector," shall perform all the duties of collector; be denominated vice collector; be responsible to the goA^ernment the same as if he were collector; entitled to all the fees, fines, forfeitures, penalties, and other emoluments to which a coUector would be entitled, and shall haA^e and exercise all the rights and powers, and be subject to all the responsibilities, of collector, until superseded by the appointment of a collector. Surveyors of customs, in theory, are one of the three principal officers^ at ports Avhere there are collectors, naval officers, and surA^eyors; in practice, however, they are but little more than a head inspector. Yery important duties devolve upon fhem, which are performed by inspectors under their charge, and for the performance of which the surveyor is held responsible, Avhile he has neither the power to appoint, nominate,, nor remove, however inefficient, unfit, or unfaithful they may be. I cannot think that this, system is the best that could be devised to insure the efficiency and honesty of inspections. I have heretofore expressed the opinion, and now reiterate it, that the surveyor of a port, especially the large ports, should have exclusive control of all inspections of customs, and be charged with, and held responsible for, the performance . of all the out-door duties of the port, such as inspection, weighing, gauging, and measuring. At the large ports, such as Boston, ISTew York, Philadelphia, jN"ew Oiieans, and San Francisco, the collectors have as many duties to perform, and employes to supervise, in-doors, as ought to devolve upon any one man. FINES, PENALTIES, AND F O E F E I T U E E S . In the preceding statement of the amount paid into the treasury during the fiscal year ending June 30, 1869, on aQCOunt of customs, &c.,. (to-wit, $181,891,832 27,) $734,415 57 were paid in as fines, penalties, and forfeitures. This is an unusually large amount, and I call attention to* it with some pride as furnishing the best. possible CAndence of the efficient manner in which the revenue laws were enforced, smuggling detected, and the revenue protected during the above-mentioned period. During the same.period the amount paid to^special agents, or those, socaUed, whose chief duty is to protect the revenue, ferret out frauds, and detect and prevent smuggling, was $149,825 33. • The amount of fines, penalties, and forfeitures received from the respective ports in the United States were as follows: 72 E E P O E T ON THE FINANCES. Statement showing the amount of money received during the fiscal year ending June 30, 1869, on account of fines, penalties, and fmfeitures. Bangor,Me Bath, Me.. Frenchman's Bay, Me Machias, Me Passamaquoddy, Me Portland and Falmouth, Me Waldoborough, Me Aroostook, Sie Portsmouth, N. H Vermont, Vt Providence, R. I New Haven, Conn New London, Conn Boston and Charlestown, Mass Gloucester, Mass Marblehead, Mass Buffalo Creek, N. T Cape Vincent, N. Y Champlaiin, N. Y Dunkirk, N . Y Genesee, N . Y NewY6rk,N. Y Niagara, N . Y : Oswegatchie, N. Y Oswego, N. Y Newark, N . J : , Perth Amboy, N. J Philadelphia;, Pa Erie, Pa Baltimore, Md Richmond, Va Norfolk and Portsmouth, Va Beaufort, N. C Pamlico, N. C '. Wilmington, N. C Charleston, S. C $6,228 30 1,596 95 450 58 882 55 6, 857 21 25, 675 71 80 30 ' 513 75 -O 2, 388 89 20,427 92 J.. 7,357 16 60 00 120 00 20, 034 2.4 1,703 95 10 74 602 63 3,390 20 6,519 .58 64 45 • 110 22 407,191 41 974 14 2, 770 97 250 40 50 00 390 00 5,777 42 4, 334 40 14,765 38 240 77 243 60 70 00 30 00 550 00 14,475 17 Greorgetown, S.C $200 00 Savannah, Ga * 860 00 Mobile, Ala • .743 32 New Orleans, La 7, 646 10 Apalachicola, Fla 50 00 857 55 Fernandina, Fla 749 57 Key West, Fla 50 00 Pensacola, Fla 26 00 St. John's, Fla .^ 75 40 St. Mark's, Fla 1, 678 98 Brazos de Santiago, Tex 417 17 Saluria, Tex , Corpus Christi, Tex '. ' • 812 80 Paso del Norte, Tex., and New Mexico. 1,159 53 365 54 Texas, Tex 50 00 Cuyahoga, O •466 31 Miami, 0 . 25, 079 13 Detroit, Mich 9, 868 16 Huron, Mich 52 00 Superior, Mich ,.'..• . 304 50 Michigan, Mich • 1, 935 79 Chicago, IU 2, 600 54 Mihvaukee, Wis 15 00 Minnesota, Minn 57, 711 74 San Francisco, Cal .481 42 Oregon, Or 612 71 Puget's Sound, AVash. Ter 1, 328 49 Alaska 350 00 St. Louis, Mo .100 00 Memphis, Tenn . 68 12 100 00 AVlieeling, AV. V a Pittsburg, P a Total 674,004 86 The difference betAveen the above total amount and the whole amount paid in is to be accounted for by certain amounts paid in by marshhls and clerks of courts, Avhich it is not necessary to specify. The folloAving statement of the comparative amounts of reA^enue collected through the customs and the amount received from internal rcA^enue, as also the expenses of collecting each, during the fiscal year ending June 30, 1869, wUl not be uninteresting to yourself or the public: Eeceived from custoins, as before stated, $181,891,832 27; of this about $175,000,000 were coin, equivalent in currency (gold being . Ayorth, during the year, an average of at least 130) to $234, 391,832 27 Eeceived trom internal revenue during the same period 158, 356,460 86 Excess of customs receipts .". Expenses of collecting internal reveuue Expenses of collecting customs. 76, 035,.371 41 $7^ 200,114 16. 5,581,636 00 Excess of expenses of collecting internal revenue Per cent, of cost of collecting customs revenue, reduced to currency, about Internal revenue, a b o u t . . . ^ Difference 1, 618,478 16 ^ 2^ 4^ 2^- CLEEICAL FOECE. The clerical force of thi^ bureau is inadequate to the duties to be performed. Two additional clerks are required on customs accounts, two on warehouse accounts, and two clerks and two messengers to perform the duties of superintending the preparation of books and blanks, taking charge of and transmitting them to collectors.and other officers of customs. COMMISSIONEE OF CUSTOMS. 73 You will please bear in mind that the tAvo latter branches of business have been lately transferred to this office, and for the performance of the clerical duties and labor iuA^olved in them no provision, by law, has been made. I beg you to consider that this is one of the three revising, or comptrolling, bureaus of the government, where all the accounts of, and connected with, the customs are finally adjusted. In doing this a rigid examination of all the items and vouchers involved must be made, items and vouchers which amount to hundreds of thousands annually, the amount involved being OA^er two hundred millions of dollars, including captured and abandoned property accounts, and all this is done by less than thirty clerks. Besides, the settlement of these accounts requires no slight knowledge of the laws by which the changes made are authorized, and out of which very nice questions sometimes arise to perplex and delay the clerk. These accounts, it is true, come to this office after passing through that of the First Auditor, but that does not lessen the labor of the examination here, since, as this bureau is • responsible for any errors that may have been overlooked in their final settlement, it is necessary they should be scanned, item by item, as closely as if they had not preAaoiisly passed through other hands. Much inconvenience has been felt, and delay in business occasioned in this bureau by the frequent changing of its Avorking force. The salaries paid to clerks of the first, second, and third classes are not such as men competept to perform the duties required of them here feel that they are entitled to, considering the great cost of living in this city, nor such as wUl enable them to support their families, here in a respectable manner, especially if they have several children; and if they hold on, it is rather a matter of necessity than choice; they do not feel that justice is meted to them by the government, and aA^ail themselves of the first opportunity to go into other business. Of course a new and inexperienced clerk has to take the place of the one who has left; and, strange as it may sound to those who are impressed with the notion that any man, howe\^er little he may know about the various kinds of business in the departments, is competent to perform any portion of it at the shortest notice, very few haA^e that intuitive knowledge which enables them to perform the work satisfactorUy until they have had some months' instruction and experience, and the more of this the better, if competent to learn at all. SUNDEY ACTS SHOULD BE EEPEALED. I respectfully recommend the repeal of the third section of the act of July 7,1838, and the 7th section of the act of July 21, 1840, said sections being, in effect, superseded by subsequent laws, though not absolutely repealed. The 33d section of the act of 18th of July, 1866, and the Sth section of the'actof 28tH of July, 1866, having Adrtually superseded the Oth and 10th sections of the act of 7th May, 1822.1 recommend that they be repealed. The commerce of the district of St. Mark's, Florida, having been by natural circumstances concentrated at Cedar Keys, one of the termini of the Florida railroad, I recommend that that place be made the port of entry of said district instead of St. Mark's, now virtually deserted. I also recommend that the act of April 10, 1869, discontinuing Sault Ste. Marie as a port of entry and establishing said port for the district of Marquette, be repealed, Marquette being an out-of-the-way place, while Sault Ste. Marie is on the highway of the commerce of Lake Supe 74 EEPOET ON THE FINANCES. rior. I further recommend that the port of St. Mary's, Georgia, be abol" ished, and a part of the district be attached to the district of Brunswick? Georgia, and a part of the district of Fernandina, Florida. I also recommend that the district of Beaufort, South Carolina, be aboUshed and attached to Charleston district; also that the district of Petersburg, Yirginia, be attached to the Eichmond district. Several other small districts might, with great propriety and advantage to the public interests, be abolished and annexed to adjoining districts. I respectfully recommend a reclassification of the clerks in this bureau. Important as the accounts to be finally settled in this office are, requiring the highest clerical capacity besides a good knowledge or customs laws, there are but two clerks of the fourth class in the office, while for performing duties neither more important nor requiring higher mental abiUties, there is a large nuinber of clerks who receive $2,500 a year in other offices; and the saine remark applies to some of the third-class clerks in this office. To this manifest injustice I could do no less than caU your attention. I haA^^e the honor to be your obedient servant, N. SAEGENT, Commissioner, Hon. G E O E G E S. BOUTAVELL, Secretary of the Treasury. Schedule of warehouse transactions at the several districts and ports ofthe Uuited States for the year ending June 30, 1868. W A R E H O U S E BONDS. ob -73 • 1 CO . IS Districts. 1 •i T e a r ending—> fl 1 i 1 June June June June June Jmie June June June Jnne . June June June June June June June Cape Vin cent Jtme June Delaware June Duhuciue . . June June Evansville June Fairfield Fi-enchman's B a y . . . J u n e June Genessee June Gloucester June Georgetown^ D . C June G e o r g e t o w n , S. C June Huron June K e y AVest June Keokuk .A-lbany A.lexandria Baltimore Buffalo C r e e k Belfast Bangor Bath Bristol and W a r r e n . . Barnstable Boston .° Chicago ." Champlain Cuyahoga Charleston Castine 1 . 30, 1868 30, 1868 | 2 , 965 03 30,1868 %\, 052, 852 23 5, 589, 656 18 30, 1868 15, 034 87 20, 444 85 30, 1868 15, 404 64 8, 052 68 30,1868 29, 775 22 31,224 43 30, 1868 6, 318 23 15, 549 90 30, 1868 2, 208 96 16, 618 88 30,1868 30, 1868 3, 984, 569 84 10, 038, 508 06 30, 1868 36, 519 02 21,537 83 30,1868 30, 1868 2, 076 55 1, 319 90 30, 1868 55,297 74 15, 322 56 30,1868 2, 649 62 2, 825 71 30, 1868 198, 003 92 30, 1868 30,1868 2, 919 39 , 3,130 04 30, 1868 1,905 34 30,1868 2,297 78 30, 1868 30, 1868 2, 43i 25 30, 1868 30, 1868 598 41 30, 1868 294 75 4, 604 00 30. 1868 18,160 03 5, 931 49 30', 1868 9, 223 49 30, 1868 2, 911 16 512 10 30, 1868 30, 1868 967 16 737 28 30, 1868 ll II Jj $83, 214 86 $299 135, 715 947 1, 051 1, 658 471. 18 74 15 02 96 15 764 64 437, 546 61 29, 068 93 7, 060 13, 059 528 622, 407 52 45 52 58 3, 020 45 39,141 67 838 90 8, 753 35 325 774 . 7, 699 12, 387 427 44 79 77 10 00 156, 914 03 34, 236 13 $934 19 1,525 50 463 41 1, 624 08 215 29 1 1 69, 689 52 736 24 9, 581, 432 82 569, 570 52 114 77 1, 578 68 229, 968 94 657 92 289, 411 96 o 1,819 59 12,241 68, 477 451 911,561 89 89 29 06 14, 424 41,047 14,113 '-175 9, 321 8,058 75 3, 098 3, 803 14, 554 3,156 5, 232 1, 308 48, 696 61 01 26 92 07 60 96 84 10 64 26 40 83 33 10, 976 175 662 17, 463 . 58 92 82 72 3,109 77 121 16 252 84 133 18 42 70 73 73 m o o o o 1 Ci 183, 214 86 1,000 67 4, 839, 228 03 33, 667 58 14, 319'24 30, 371 05 15,180 62 18, 827 84 4 07 1 1 o 09 50 70 20 18 316, 787 526, 650 183, 304 9, 972 6,183 188, 656 97. 2, 244 70. 53,759 63 1 I' 1 H-l cc Ul $299 19 569, 265 46 30,150 97 525, 782 4, 645 183, 304 4, 081 6, 007 01 86 70 34 82 3, 762 05 657 92 8,298 28 $77, 934 93 1, 041 15 1, 771 93 352 05 1, 868 62 . 764 64 852, 378 69 17, 201 26 3, 397 25 3, 842 17 $1, 439 38 327, 233 82 39 00 42 66 30, 777 04 • $1, 964 1, 448, 204 7, 328 8, 417 32 614 6, 914 36 57 80 17 21 12 i w o 3, 560,273 78 23, 055 88 4, 220 13, 515 1,710 106 099 71 99 39 88 H O 3,333 85 272, 429 17 2, 526 35 9, 405 12 2, 388 30 1,107 52 769 55 313 79 24, 854 38 53, 369 79 1, 333 85 267 00 130, 054 78^ 1, 380 19 5 66 72 3 103 2, 026 7,441 469 68 45 29 97 70 5, 063 30 Ox Schedule of ivarehouse transactions at the several districts and ports of the United States, ^c.—Continued. W A R E H O U S E BONDS. 1 Districts. '6 fl • i M • Ti t 1 Year ending- June June June June June J une Machias •June Miami June June Marblehead June Niagara June June !N^ewDort •June June Newburyport June N e w Bedford Norfolk . . . . . . June June Nashville June June Oswegatchie June Orecon June June Passamaquoddy June Philadelphia June June Portland June June Petersburo" June Plymouth, Mass June PittsburoJune Richmond San Francisco 7. J u n e Digitized S afor l e m FRASER and Beverly... J u n e K e n n e b u n k .' LiOuisville Milwaukee Mobile 30. 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 1868 79 67 32 60 50 01 12 64 41 81 93 73 18, 268 09 154, 200 73 • 70, 901 13 1, 749, 530 2,197 149, 538 14, 898 1, 214 5, 387 1, 532 .10,961 1, 598, 446 51,976 20 93 97 12 55 82 09 99 43 75 $169, 789 11,871 26, 300 12, 505 12 27 80 70 15, 370 16 273 31109, 526 33,098 7, 963 18, 934 702 1,149 1 1" ,fl 03 40 71 18 41 06 9,361 54 14, 500 46 5, 068, 870 23 2, 093 88 726, 586 53 116 20 5, 421 86 3, 962, 068 08 75, 701 49 1 - Mi- . Si st fl %^ fl cc r r 1 oi=! 1, 674 55 13, 899 4,289 3, 355 23, 958 3, 012 2, 678 6, 485 ll 1- . i 1 t fl o 1 - 1 o $50 04 $33,339 4,126 36, 778 6, 066 217 « o fi O o •1' ® fl 3,. 176 80 $51, 603 35 • 10, 497 62 •8, 590 31 682 13 7,734,32 $145 22 158 45 262 00 82 61 199, 9.52 82 1, 835 40 247 75 • 1, 963 15, 278 2, 413 31, 006 8G 11 35 06 7, 430 42 760 00 392, 085 01 3,934-37 28, 667 90 1, 462 10, 689 54, 810 301, 377 8, 084 920 12, 852 85, 634 48, 632 750 7, 644, 346 00 54 35 98 33 95 57 45 60 00 79 10, 595 61 50,144 02 61, 400.78 3, 229 20 84, 336 25 2, 643 52 4, 746 7, 375 3,186 652, 685 16, 277 06 35 24 21 07 704 00 3 32 3 59 84 08 $210, 32, 139, 2, 444 267 016 881 217 561 13,148 88, 960 15, 755 3, 603 38, 743 id, 613 6, 360 89,118 168 96 64 59 95 50 13 93 02 68 39 58 99 .54 16 90 920 95 85, 514 10 5, 300, 641 49 5, 052 95 101. 42 • 520, OSO 76 14, 619'74 197 82 7, 643 15 .X 16 27 36, .533 26 61, 991 34 15, 308 65 233 90 8, 205 64 3, 482, 033 75 39 02 71, 842 05 75, 527 58 $942'20 846 75 970 62 43, 11, 80, 15, $5, 532 96 121. 00 823 30 31 41 93 42 08 33 . 24, 624 ] 631 7,963 4, 418 7, 532 1,856 1, 687 1,310 71 209-75 6, 035 25 9 361 54 6, 942 20 34, 837 97 28, 826 01 $176, 826 73 326, 683 28- 7, 401, 995 73 1,140 58 • 4, 740 52 3, 487 47 24, 919 92 28, 333 15 08 84 71 85 50 16 15 .146 00 13, 312 36 51, 556 48 112,231 .35 806 90 04 32 26 44 35 O H O 10, 889 41 273 31 131 00 2, 970 20 199, 821 82 11, 882 94 1, 087 2,102 2, 678 1,500 301,209 7, 938 $50 490 649 508 952 1, 003, 841 24 20,144 07 14, 770 78 1, 696 39 1, 716,120 3, 923 299,341 476 3 492 19,004 8 316 4,237 1, 780,175 24, 622 74 23 26 20 58 12 88 07 .92 19 I—I Q U2 Savannah St. liouis . Saluria Sac Harbor Texas J u n e 30,1868 ; 1868 . . . . JJ uu nn ee 30, 30, 1868 June June June June June June June June . Vermont W ilmington WheelinpWaldoborough New Orleans . . . . ' 14, 019 97 105,887 61 5, 592 05 30, 1868 30. 1868 51, 037 21 30; 1868 30, 1868 30, 1868 2,351 00 30, 1868 30, 1868 30, 1868 1, 025, 556 50 94, 930 35 63, 460 52 • 148, 592 07 27, 034 95 372, 564 87 41, 868 -95 30, 018 89 10, 390 65 2, 658 87 3, 045, 781 43 119, 651 57 982, 389 1,107 163 73 31 90 80 75 199,620 91 1, 889 40 126 83 315 36 1, 289, 307 08 10, 400, 607 31 29, 365, 702 77 2, 914, 413 75 13, 672, 901 85 New York n . 1 to ? 16, 627, 371 23 38, 034, 014 29 i JFur .n eJ a30, 1868 5 N e w Y;ork ^ 425, 953 89 4, 458,149 28 27,027, 978 54 67, 399, 717 06 3, 340, 367 64 18,131, 051 13 Tr. July 1 to ^ Dec.-31, 1868 5 27, 583, 002 00 567,197 98 2, 741, 093 49 492 10 1, 651 15 325 38 86, 062 08 1, 338, 265 83 4, 496 86 1, 447 34 120, 916 17 10, 390 65 60 8, 265 32 4, 686 16 127 43 2, 523 28 1, 580. 32 2, 023 31 163 80 3, 494 16 159, 546 79 1, 241 62 315 36 2, 382, 225 12 1, 602, 536 47 . 1, 383 29 2,269 43 101,007 63 4,729 53 44, 239 29 122, 646 79 97 50 55, 974 73 1, 271, 53 49, 512 67 346 72 624 77 1, 835 30 1, 053, 811 06 40, 074 12 448,153 95 174, 935 43 30, 547, 827 64 4, 270, 541 39 10, 548, 209 99 564, 424 55 10, 597, 557 57 386,148 81 30, 380, 898 27 1, 605, 942 93' 5, 648, 373 43 1, 711, 791 16 20, 584, 631 71 561, 084 24 60, 928, 725 91 5,876, 484'32 16,196,583.42. 2, 276, 215 71 31,182,189 28 277, 844 61 28, 799, 485 39 1, 617, 636 01 3, 984, 322 61 1, 590, 098 57 15, 762, 227 21 o ^l-H CC N. SARGENT, Commisssoner of jOustoms. OFFICE CoaonssiONER OF CUSTOMS, November 1,1869. cc t—t O O o H O QQ -<1 78 E E P O E T ON T H E FINANCES. N Summary statement of warehouse transactions in the United States for the year ending June 30, 1868, excepting the district of New Yorfc, lohich includes only six months^ ending June 30,1868, to which are appended the transactions in New- Yorlc district for six monthsj ending December 31, 1868. Balance clue on bonds Jnne 30, 1867, $10,400,607 31. New York,. January 1, 1868,116,627,371 23 •. $27,027,978 54 Merchandise: Avarehoused and bonded EcAvarehoused and bonded Constructively warehoused $29,365,702 77 2,914,413 75 A . . . 13,672,901 85 $45,953,018 37 Add district of New York for six months, ending June 30, 1868: W^arehoused and bonded 38,034,014 29 Eewarehoused and bonde 425,953 89 Constructively warehoused 4, 458,149 28 42,918,117 46 561, 084 24 Increase duties ascertained on liquidation of entries 89,432,220 07 Balance bonds not due June 30, 1868, $31,182,189 28. " Add district of New York, six months, ending December 31,1868: V^arehoused and bonded 27,583, 002 00 Eewarehoused and bonded 567,197 98 Constructively warehoused 2,741, 093 49 Increase duties ascertained on liquidatioil 277,844 61 — 31,169,138 08 Balance due on bonds district New York, December 31, 1868, $15,762,227 21. 120,601, 358 15 — WiTHDRAAVALS. Eor consumption, duty paid For transportation ..." For exportation. Allowance for deficiencies, &c • Add district of New York for six months, endin e: June 30, 1868: Withdrawals for consumption, duty paid Withdrawals for transportation • Withdrawals for exportation. L AUowance for deficiencies, &c 30,547,827 4,270,541 10,548,209 564, 424 : 64 39 99 55 30,380,898 1,605, 942 5,648,373 1,711,791 27 93 43 16 $45,931,003 57 39,347,005 79 Add district of NCAV York, for six months, ending Decem85,278, 009 36 ber 31, 1868: Withdrawals for consumption, duty paid 28,799,485 39 Withdrawals for transportation 1, 617, 636 01 Withdi'awals for exportation 3,984, 322 61 AUowances for deficiencies, &c • 1,590, 098 57 ; — 35,991,542 58 121,269,551 94 N. SAEGENT, Commissioner of Customs. O F F I C E COMMISSIONER OF CUSTOMS, November 1, 1869. REPORT 01' THE FIRST AUDITOR OF THE TREASURY. REPORT FIfiST: AUDITOR OF THE TREASURY. TEEASUEY' DEPAETMENT, First Auditor^ Office^ October 9, 1869. S I E : 1 have the lionor to submit tlie following report of the operations of this office for the fiscal year ending June 30, 1869: Accounts adjusted. Number of accounts. (.'JoUectoi'S of customs. Collectors under steamboat act . Interna] and coastwise intercourse. Captured and abandoned property . Mints .and assay offices I'ines, penalties, and forfeitures Seamen's wages forfeited, &c L.^ding fees Total. Amounts. $203, 579, 806 m 199, 643 6^ 46,076 08 3, 313, 492 27 23,906,238 42 701, 803 60 1, 767 57 13, 489 .-61 2,547 231, 762, 318 23 DISBUKSEMENT8. 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 examiner of drugs : Superintendents of lights Agents of marine hospitals ./.. Accounts for duties illegally exacted, fines remitted, judgments satisfied, and not proceeds of unclaimed merchandise paid Judiciary accounts Disbursements for revenue cutters Kedomption of the public debt and the payment of interest thereon .Pay of janitors of public buildings " Sales of seized goods , California land claims. •. Inspectors of steam vessels for traveling expenses Public printing , Insane Asylum, District of Columbia Columbia institution for Deaf and Dumb , Columbia Hospital for Women : Providence Hospital Erection of Department of Agriculture , New dome, Capitol extension, new jail, &c Designated depositories for contingent expenses IFire and burglar proof vaults for depositories 1 ,.. Construction and repairs of pubHc buildings : Life-saving stations Timber agents Compensation and mileage of the members of the Senate and House of Eepresentatives , Contingent exxDcnses of the Senate and House of Eepresentatives, and of the several departments of the government .Mints and assay offices Territorial accounts '. Captured and abandoned property Salaries of the civil list paid directly from the treasury Coast survey.......^ Disbursing clerks, for paying salaries w • 6F "" 1,343 967 10.5 f)6 33 328 582 313 1, 564 247 919 28 10 4 210 88 32 18 6 7 3 30 29 28 1,394 • 34 . 5 $8,122,534 46 1,795,595 61 2, 964,039 83 556, 996 13 3, 333 33 1, 347, 256 06 426, 496 89 • 247, 925 79 2, 207,412 33 524, 590 80 618, 269,985 27, 4, 089 20 12, 305 09 1, 570 00 41, 832 97 1, 729,344 91 132,^020 12 80, 887 46 22, 195 04 8, 914 58 27, 278 84 169, 495 49 5, 032 05 11, 255 43 2, 921,778 74 23, 931 73 986 82 % 159,341 50 ' 523 110 81 181 1,191 23 346 3,653, 307 37 22, 397, 774 90 413, 475 04 1,163,641 21 488, 371 72 501, 786 43 5, 626, 794 83 82 E E P O E T ON T H E FINANCES. Number of accounts. Accounts adjusted. Amounts. DISBURSEMENTS—Continued. Withdrawals of applications for patents '. Treasurer of the United States, for general receipts and expenditures... Distribution of fines, penalties, and Forfeitures Commissioner of Public Buildings Commissioner of Agriculture Waxehouse and bond accounts Miscellaneous Total. Eeports and certificates recorded Letters written .:...•. Letters recorded ..'. Powers of attorney registered and Acknowledgments of accounts written Refinisitions answered Judiciary emolument accounts entered and Total 4 4 176 179 36 841 1,261 3,116,550,461 91 302, 713 43 592,194 60 185,089 37 13, 352 1, 808,644, 481 50 '. filed • •filed 14, 948,128 22 10,859 1,900 1,900 4,295 8,14S 352 467 27,916 Eor the better understandiug of the diversified character of the busi^ ness of this office and its practical working in detail, I submit the following dissection as the most appropriate means of measuring and properly appreciating its importance and magnitude: CUSTOMS DIVISION. Eeturns are noiv received from 135 districts and ports,—These returns are distributed as nearly equally as practicable to thirteen difierent desks. Eor the proper examination and adjustment of these accounts clerks are required who have a knowledge of the tariff laws, and are also good practical accountants. The accounts of customs are received and adjusted monthly. These accounts include the duties on imports, ma line hospital dues, and duties on tonnage. , The abstracts of duties on imports in New York, Boston, Philadelphia, San Erancisco, New Orleans, Baltimore, and Portland, are very large, requiring a great amount of patient labor in comparing the en tries with the tariff' schedules, made up as those schedules are from the various acts of 1861, 1862, and 1864, and the several amendatory acts. In all the smaller districts, which have no naval officer to certify the abstracts, the manifest is forwarded by the collector for each and every entry of merchandise, amounting, in districts like Portland, Yermont^ Oswego, Detroit, &c., to hundreds, and even thousands, in a single inonth. These must all be examined as to the rate of duty, oath, stamp &c., and compared with the abstract. After the abstracts are examined and the differences noted, a statement of account is made, and the collector charged with the aggregates and credited by his deposits as shown by the covering warrants. The collectors of customs also render monthly accounts for expenses of collecting the revenue, which are adjusted quarterly. In these accounts are included aU payments to inspectors, weighers and gaugers, appraisers, revenue boatmen, contingent expenses, salary of collectoi^, commissions, &c. Vouchers for all these payments must be compared with the lists of appointment for the authority for payment^ and exam •iE©d a.8 to correct computation, oath, &c. FIEST AUDITOE. 83 Next comes the account of official emoluments, in which the collector . accounts for his fees, &C.5 and charges his payments for clerk hire, stationery, office rent, &c. This accouut in large ports is rendered monthly, and in small ones quarterly, and adjusted yearly. Separate accounts have also to be stated in many of the districts for excess of deposits refunded, debentures.paid, and expenses of the reveiine cutter service. These are received monthly and stated quarterly. I n some cases' these are very large. Monthly accounts are also received from nearly all the districts for steamboat fees, and fines, penalties, and forfeitures, which are usually • adjusted quarterly, and in some cases oftener. The collectors of customs also act as disbursing agents for expenses of marine hospital establishment and the light-house establishment, accounts for which are received monthly and quarterly, and stated quarterly. There are also many special accounts, such as payments for the salaries of janitors and the distribution of fines and penalties. Also the cases for the refunded duties exacted in excess, tonnage duty refunded, judgm.eiits satisfied, &G« JUBIOIAEY. This division is highly important, embracing the adjustment of all judiciary accounts. Eirst. Accounts of United States marshals for expenses of IJnited States courts, and for their fees for service of process,* &c., in all United States cases under the fee bill of Eebraary 26,1853, and amendments' theretOo The fee bill of 1853 is general in its application to all States and Terri tori 3S, but the practice of the courts iu the different jurisdictions is not uniform, and hence almost every marshal has his own construction of the fee bill in making charges in his account. To adjust tliese accounts the closest scrutiny and thorough acquaintance with the usages and decisions of the accounting officers, a familiar acquaintance with'their interpretations of the fee bill, as also the practice in the several districts, is essentiaUy necessarj^ The business in the United States courts has nearly doubled since the passage of the internal revenue law and the closing of the rebellion. The accounts have assumed largely increased proportions in comparison with Avhat they were prior to 1863. Second. Accounts of district attorneys for attendance upon United States courts and upon commissioners^ examinations, for their, travel and for fees in all United States cases. Third. Accounts of clerks of the United States courts for their attendance and for fees in all United States cases. Eourth. Accounts of United States commissioners for fees, &c. In the examination and adjustment of all these accounts it is necessary not only to hold the fee bill in memory, .but also to be acquainted with all of the many decisions of the Attorneys General and of the Secretary of the Interior, >nd to be able readily to apply the same to any charge that may be presented. \ ' EEDEMPTION AND INTEEEST DIVISION. . To this division is assigned the settlement of accounts of the Treasurer of the United States, assistant treasurer. United States depositarieSj and other fisca! agents of the Treasury Depaitment, for the pay-' .3Be.nt of interest on. the public debt, treasury bonds, and government ^'4 EEPOET ON' THE FINANCES. •'obligations, funded or otherwise, Avhich may be cla'Ssed respectively as follows: Eegistered bonds.—These accounts, payments of which are made semiannually upon schedules, furnished by the Eegister of the Treasury tb the several fiscal agents, as the holders of said. bonds may designate, impose an onerous duty in their examination and adjustment. ^By reterence to the records of the department, it Avill be seen that the coinbearing interest of registered and coupon bonds isSued amounts in the :^aggregate to $2,107,931,300, and bonds issued to railroad corporations, -interest payable in currency, to $60,860,320; making a total of f 2,168,791,620, of which the largest portion is held by banking and other corporations, executors and trustees of estates, guardians of minors, and non-residents of the country; the registered interest of which, being receipted by attorneys, presents at once an idea of the magnitude of the items involved, a.nd the close and critical examination necessary to the adjustment of this class of accounts. During the fiscal year there have been received, exaimined, registered, filed, and listed for the use of fiscaragents, 5,295 general and permanent powers of attorney and testamentary eAddence of the administration of estates, exclusive of the large mass of powers of attorney to cover special payments, which, when added to those of previous years, presents many thousands of legal papers methodically registered and filecl in this division of the bureau. Coupons.—These bonds, the interest of which is paj^aj^le semi-aiiiiually, constitute a veiy important item in the labors of the division. Erom recent changes niade in the rendition and reimbursementof coupons, requiring returns from the assistant treasurers at Philadelphia, New York, and Boston iveeldy^ and monthly from all other' agencies, this class of accounts has necessarily increased. The number of registered and coupon accounts stated during- the year, embracing the sum of $152,530,658 m, is 203. ' Eedemption of United- States stochSj dtc.—The number and amount of this class of accounts, receivable and a^udited for any period of the year, depends entirely upon the expiration of loans and the amount of governnient obligations outstanding due and payable. The redemption of United States bonds, being assignable, requires the same care and scrutiny in their examination as registered interest, and the same authority of attorneyship is requisite to legalize their redemption. The floating debt, or currency obligations., consisting of treasury notes of various issues, certificates of indebtedness, and certificates of deposit for temporary loan, although diminishing in number, are still largely represented in the statistics of the division. Miscellaneous.—The settlement of the accounts of the collectors of customs for treasury notes received for duties, war bountj^ scrip issued under act of Eebruary 11, 1847, and money claimed in lieu of bounty land scrip, together with certificates issued to the Treasurer of the United States to reimburse his account for the destruction of the various issues of treasury notes and other government ogligations, embraces, with the accounts classified, the principal biivsiness of the division. MINT ACCOUNT AND OTHEES. Condeyised statenient.—Bullion adcounts of the Mint ofthe United States and branches, and Assay Office, New York; accounts of ordinary expenses of the same; acoiints of the secretaries of the Territories; accounts of the governors oif the Territories; accounts of supervising and other EIEST AUDITOE. 85 agents of the Treasury Department, and of officers of the army for captured and abandoned joroperty; quarterly salary certificates; accounts for defense of suits in the Court of Claims. The bullion accounts of the Mint, Philadelphia; Branch Mint, San Erancisco; and Assay Office, New York, are voluminous, and the examination of the various accounts tedious. The abstract of deposits, in connection with the warrants of the director or superintendent for payment, are first examined and checked, then the various accounts ofthe treasurer, melter and refiner, and coiner, under -the following heads: ^'Deposit account," '^gold bullion," '^silver bullion," ''cent bullion," ''cent deposit account," " gold coinage," " silver coinage," " cent coinage," "melter and refiner's gold," "melter^.and refiner's silver," "melter and refiner's cent bullion," "coiner's- gold," "coiner's silver," "coiner's fivecent account," "coiner's three-cent account," "coiner's bronze, or one and two cent account," "unpaid depositors," "gold coins for assay," "silver coins for assa^^," "silver profit and loss," "cent profit and loss," "bullion dex)Osit profit and loss," "profit and loss," "b.ullion fund," "balances;" and, finally, all the above are blended in the "summary statement." The ordinary expenses accounts are for the incidental expenses, wages of workmen, and salaries of officers and clerks of the Mint and branches; accounts of the secretaries of the Territories for compensation and mileage of members, and incidental expenses of the legislative assemblies of the Territories; accounts of the governors of the Territories for contingent expenses of executive officers; quarterly salary certificates for the salaries of judges of the Supreme Court, United States district judges. United States attorneys and marshals, governors and secretaries of the Territories, supervising and local inspectors of steamboats and vessels; accounts of supervising and assistant special agents of the Treasury Department for the collection of captured and abandoned property, and •o.fficers of the army v/ho have received and disposed of- propertj^ of this class. . • These accounts consist of three classes: First. Money accoimts J shoiving the receipts from and disbursements for and on account of captured and abandoned property.—In the adjustment of this account careful examinations of all returns of sales, and abstracts of rents received, f^re made; the abstracts of disbursements are examined to see that no payments are made to agency aids, local or assistant special agents, without the approval of the appointment and rate of compensation by the Secretary of the Treasury, and that the proceeds of no property is released except on x>roper authority, and that bonds of indemnity are filed. • Second. The cotton account.—In this account the agents are charged and credited with all cotton received by them. The date of the receipt of each lot, from whom received or taken, the marks and number of bales, are given; date of disposal, how. disposed of; if sold,, proceeds stated; if transferred to another agent, that agent is charged with it; or if released, the. agent must file his authority for the release; all the vouchers required in the adjustment of a money account are required in this. The number of bales of cotton embraced in accounts of this class adjusted in this bftice to date is 156,349. Third. Miscellameous property accounts.—The agents are charged with all property of a miscelianeous character received by them, and the disposition accounted for the same ?^s the cotton accounts; accounts for expenses incurred in the defense of suits- in the Court of Claims in relation to captured and abandoned property. 86 REPOET ON THE FINANCES. WAEEHOUSE AND BOND ACCOUNT, The regulations of 1857, section 564, required that officers of the customs should account for the duties entered at their respective districts for warehousing or re-warehousing, with the same particularity of detail as they were previously required to account for the duties on goods entered for consumption; and they were also required to keep and render their warehouse accounts monthly to the Eirst Auditor of the Treasury„ The latter regulation, however, was, or became, a dead letter; aod collectors only accounted for duties pn merchandise warehoused as they were collected. This old regulation was revived by Circular No, 27, issued under date of October 1, 1867. Under this circular the attention Of officers ofthe custoins was. dii^ected to the above regulation, and they were notified to render full and accurate warehouse and bond accounts from July 1, 1867. The object of these accounts is to trace every importation on whieh duties are not immediately paid on arrival, until such duties are paid, or until the goods are exported out of the country. This requires a detailed account of the receipt and cancellation of all warehouse, re-warehouse^ transportation and exportation bonds, a full account having from sixteen to eighteen formal statements. In this manner an iraportation is traced from the port of original entry, through perhaps two or more other districts of theUnited States, to the last port, where the duties are paid, the merchandise entered for exportation, or the bond forfeited and delivered to the district attorney for prosecution, A division was organized iu this office on December 1, 1867, and an immediate examinatipn was entered upon ofthe accounts rendered since the publication of the aforesaid circular. Eighty-four (84) districts have rendered accounts. The remainder have no transactions relating to warehousing, and are required only to render monthly statements ofthe fact, which are filed in place of accounts. Many of these accounts, as. from New York, Boston, San Erancisco, New Orleans, Philadelphia, Baltimore, and Portland, are very large, and the examination requires an acquaintance with the rates of duty assessed by many tariff acts upon all articles of merchandise imported, and also with the numerous forms and regulations belonging to the warehouse system. A double dfficulty was encountered at the outset in the exaraination of these accounts. Being an entirely novel set of accounts, the clerks intrusted with the examination were unacquainted with the forms and regulations, and progress, in order to be accurate, was at first necessarily somewhat slow. This difficulty was much increased by the second, viz: that the customs officers were as inexperienced in rendering the accounts, and the earlier accounts of each office invariably had to be returned for correction, and some of them many times. It was, therefore, not until Eebruary 1, 1868, that the first complete account was audited and passed. Since then the accounts generally have been rendered quite correctly and regiilarly, and from Eebruary 1, 1868, to date, there have been audited and passed one thousand tw^o hundred and forty-one (1,241) accounts. The business of this division is in excellent working order,, and is promptly dispatched. ACCOUNTS OF THE TEEASUEEE OF THE UNITED STATES. The accompanying statement will exhibit the nature ofthe accounts^ with the amount of moneys involved, audited from July 1,1868, to June 30,1869. The magnitude of the statement w.ill convey some idea of the labor •FIEST AUDITOE, . 87 performed in the adjustment of the accounts. The accounts of the Treasurer of the United States for the general receipts and expenditures of the government are made up and rendered quarterly. The account current (a volume of some three hundred pages) has to be carefully compared with a certified account received from the register of all warrants drawn on him, or in his fabvor, during the quarter; the amount of warrants for which he claims credit as paid during the quarter; the amount remaining unpaid and outstanding of previous quarters, and the amount of such warrants for which he claims credit as being paid; the amount of balances in the various depositories, &c. All warrants drawn on the Treasurer are paid by drafts, and he cannot receive credit for the payment of a single warrant unless it is accompanied by its appropriate draft, properly indorsed by the payee. The examination and comparison of these drafts are intricate and laborious. The internal revenue warrants at this time fully equal one-half of the yearly issue of warrants prior to the rebellion, many of which require the critical examination of from one to over three hundred drafts. The amount embraced in the accounts of the Treasurer of the United States adjusted within the fiscal year ending June 30, 1869, is $1,116,550,461 91. The mileage and compensation of members of the House of Eepresentatives are paid 'by the Treasurer on certificates of the Speaker of the House, which are the Treasurer's vouchers, and upon which he receives credit in the adjustment of his account as agent. This account has to be carefully compared with the journal of the Sergeant-at-arms, who keeps the individual accounts of the members, &c. The account of the Secretary of the Senate is even more intricate, owing to the irregular sessions of that body. . SALAEY ACCOUNTS. Under this head is embraced the adjustment of the accounts (with two or three exceptions) of disbursing officers for payment of salaries to all persons in the departments at Washington who receive a regular compensation, with some accounts also for temporary and additional clerk hire. These accounts include the pay-rolls of the Treasury Department, State Department, War, Navy, Interior, Post Office Department, and the Office ofthe Attorney General; also. Patent Office, Bureau of Education, Office of Superintendent of Weights and Measures, Clerk of House of Eepresentatives, Secretary of the Senate, Librarian of Congress, Congressional Printer, all offices of assistant treasurers of the United States and United States depositaries, private secretary, &c., of the President ofthe United States, salaries, &c., ofthe Metropolitan Police, and all accounts of the United States Coast Survey. __--—-^^^^"^'^ cdNTmi&ENaL^^ includes the contingencies of alf the executive departments, viz: Treasury, War, Navy, and Interior; contingencies of the House of Eepresentatives under different appropriations; all the accounts of the Department of Agriculture, salaries, distribution of seeds, &c., under different appropriations; all the accounts of the Commissioner of Public Buildings and Grounds, embracing repairs and preservation of all the public works in the city of Washington, about one hundred different appropriations; all the accounts of the disbursing agent for new dome, Capitol extension, new jail, enlargement of Congressional Library, 88 EEPOET ON THE FINANCES. grading the public grounds around the Capitol, &c.; all the accoimts of the agent, &c., for the Library of Congress, Botanic Garden, &c., fourteen appropriations; expense of the national loan; contingent expenses of the assistant treasurers of the United States at New York, Boston, New Orleans, Charleston, Denver City, San Erancisco, &c.; contingent expenses of Executive Mansion; contingent expenses of Congressional Printer; accounts for repairs, &c.; furniture for Treasury Department, act of April 7,1866. • • . •' SEPAEATE CLASSIFICATION OF ACCOUNTS. The accounts settled by this division are various and preclude any general classification. ^ During the last fiscal year the whole number of accounts settled m this office in this branch of its business was 1,862, involving an expenditure of $4,980,528 29. The number for the ]3resent fiscal year will be largely increased. The following classification embraces the several accounts examined and settled: construction and repairs of public buildings, furniture for public buildings, public printing. Government Asylum, Deaf and Dumb Asylum, steamboat inspectors, life-saving stations, contingent expenses United States depositories, Columbia Hos'pital, timber agents; many other accounts, of not less importance, that cannot well be classified, are settled. In the recording division of the office there are employed, five clerks, whose duties consist in recording the reports and certificates of the Auditor to the ComptroUer ofthe Treasury and Commissioner of Customs, on the accounts accruing in the office and the correspondence incident thereto. There is a large amount of miscellaneous business; much of it of great importance, requiring the highest clerical qualifications, which has no appropriate classification with any of the divisions previously described, that is dispatched by the chief clerk. It gives me pleasure, as an act of justice, to say that the clerks of this office are performing their duties with efficiency, fidelity, and careful attention to the public interest. So much has been said upon the subject of clerical salaries that the strength of their claims rests upon the irrefutable proof of the total insufficiency of the present rates of compensation. While this fact is generally conceded, it is inexplicable why a wise and just system of legislation has persistently refused to give relief to the actual wants of an eniinently meritorious and intelligent class of persons, who give their services so faithfully and efficiently to the important work of the government. _._ I t is worthy of consideration that government is strengthened in propoxtio.ix^ as high moral influences are encouraged. This policy, brought to bear upo-o.,tho^e injbhe service of the government, is a protection of its interests, andis'mosTsecuxe"a»-ib ie iiioet oi3.eoum If the opinion of one who has thoroughly studied this subject, and with all the means at command to decide upon the merits of the case, could add a word to strengthen the appeals of the clerks, I unhestatingls say that the compensation they now receive for their services is- entirely inadequate to their actual wants within the limit of strict economy. ••• With great respect, your obedient servant, T, L. SMITH, First Auditor, Hon. GEOEG-E S . BOUTWELL, , Secretary of tlie Treasury. REPORT OF THE' SECOND AUDITOIl OF THE TREASURY,. REPORT THE SECOND AUDITOR OF THE TREASURY. TEEASUEY D E P A E T S I E N T , • Second Auditor^s Office, November 1, 1869, SiE: I have the honor to submit herewith the annual report of this office for the fiscal year ending June 30, 1869, showing in detail the condition of business in each division at the commencement of the year, its progress during the year, and its condition at the end thereof. BOOKKEEPEES' DIVISION, During the fiscal year ending June 30, 1869, requisitions were registered, journalized, and posted as follows, viz: On what account drawn. No. Amount. P.A.y REQUISITIONS. 94 A dvanc©.s In I'avor of Pay Department 30 .Adjutant General's Department ,...,.. . 151 Ordnance Department 9 Medical Dei)artment 6 Advances under direction of th.6 Secretary of ^Vai* . .. 300 Advances in favor of Indian Depart-ment -. Payments made to Treasurer United States, Internal Revenue Fund 43 9 National Asylum for Disabled Volunteers the Soldiers' Home . . . . .... 22 27 Cl^iiins paid under appropriations of Pay Departraent 411 Medical Depai'tment Ordnance Department 35 33 Adjutant G-eneral's Department '. in charge of Secretary of War. 87 1 of Quartermaster's Department Indian Department 539 Claixns paid under acts of special relief by Congress 3 $36, 720, 540 61 287, 700 00 1,885,901 12 141,000 00 24, 485 50 4, 615, 444 18 134, 394 37 858,032 36 146,265 54 8, 814 37 66, 513 41 144 208 43 2,275 92 51, 962 33 27 00 2, 753, 030 53 8,204 92 ITIANSFER REQUISITIONS. Transferring amounts found on settlement to be chargeable to other appropriations than those they were disbursed from, by disbursing officers, to the proper appropriations on the books of the Second Auditor's Office '. Transferring amounts, as above, to the books of the Third Auditor's Office Tot^l debit 215 284 13,752,581 21 1,202,359 44 2,299 62, 803, 741 24 EEFUNDING REQUISITIONS. DexM)5iits under appropriations of Pay Department ,. Adjutant Greneral's Dejiartment Ordnance Department Medical Department in charge of Secretary of War of Indian Department 52 20 50 25^ 6 21 80,381 68,080 1,210,010 208,175 29,230 332,640 55 78 86 25 69 76 COUNTER REQUISITIONS. C?iYTying amounts to credit of appropriations from which disbursements had been made for other appropriations by disbursing officers, on. tho books of the Second Auditor's Office : .' 215 13! 752. 581 21 92 E E P O E T ON T H E FINANCES. On what account drawn. No. Transferring amounts, as above, from appropriations on the books of the Third Auditor's Office, to the books of tlie Second Auditor?s Office '. 21 Total credit $417,106 ( 16, 098,207 79 Total debit and credit. 2,709 78, 901, 949 03 IMPROPRIATION WARRA2s^TS RECEIVED, JOURNALIZED,. AND POSXED. In favor of appropriations of Pay Department Oranance Department , Adjutant General's Department Medical Department in charge of Secretary of AVar Acts of special relief by Congress In favor of ax)propriations of ludian Department Carrying unexpended balance of war apijropriations to surplus fund Carrying unexpended balance of Indian appropriations to surplus fund.. Total . 75, 330, 881 67 , There have been also received, registered, journalized, and posted, the following settlements, viz: Paymasters' . . : . . . , : Eecruiting—jegiilar and volunteer Qrdnanco , Medical ...'. : Miscellaneous , Indian /. .1 Claims , " Special settlements—charges and credits to officers for overpayments, refundments, &c .-......'....' Total • 211 293 79 148 418 128 935 51 2,263 PAYMASTEES' DIVISION. The-following table and subjoined statement show the operations of the Paymasters'Division during the year: Accounts of paymasters on liand July 1, 1868 Accounts of paymasters received during the year ending. June 30, 1869 . . . . : 4,021 868 Total ' , 4,889 Accounts of paymasters audited and reported to the-Second Comptroller during the year ending June 30,1869 ' , 1,216 A.ccounts of paymasters remaining unsettled July 1, 1869 : Amount involved in accounts of paymasters audited and reported $182,227,388 71 Numher of accounts stated, transferring sums to the Third Auditors . hooks '. Numher of settlements, miscellaneous in character Numher of transcripts of..settlements made to he used in the prosecution of defaulting paymasters and their bondsmen Aniount of indehtedness involved -therein Numher of charges raised against officers of the army on account of douhle payments .:...: Amount involved in said charges Numher of credits entered in favor of officers of the ariuy for sums refunded on account of douhle X)ayinents Ajmount. involved in said credits Numher of paymasters' accounts in wliich payments to officers appear, entered on the records of such payments .-i.. Numher of transcripts from muster and pay rolls issued to the Conamissioner of Pensions, up to Novemher 20, 1868, at which time this work was transfeiTed to the Division of Inquiries and Eeplies 3,673 37 100 3 |30,243 84 32 |6,846 83 19 |4,235 70 618 942 SECOND AUDITOE. . 93 The amounts involved in the settlements above named are as follows, viz; • Paymasters' accounts ---,--$182,227,388 71 Amount of fines, forfeitures, &c., for the support of the:National Asylum for Disabled Volunteer Soldiers, found to have accrued from all sources, and paid to said asylum hy. requisition on the treasury, in . accordance with the act of Congress of March 21, 1866 709,254 23 Amount of fines, forfeitures, stoppages, &c., against soldiers of the regular army, i)aid to the treasurer of the Soldiers' Home, in accordance with the act of Conj^ress of March 3, 1859 98,490 52 Amount transferred to the Treasurer of the United States, on the hooks of this office, and turned over to him hy requisition, for the t a x on salaries withheld from officers of the army .....: 92,374 75 Amount transferred from the appropriation for the ^^pay of the army ^' to that for the "Suhsistence Department," pursuant to General Orders, No. 63, dated War Department, June 11, 1867 220,369 48 Amount transferred from the appropriation for the " p a y of the army" to that for "ordnance, ordnance stores, &c.," on account of deductions from the pay of officers and soldiers, for arms and accouterments, in accordance with par. 1380, Eevised Army Eegulations of 1863 • .• 30,310 22 • Amount transferred by requisitions to the hooks of the Third Auditor, on account of stoppages against officers of the army for subsistence stores, quartermasters' stores, transportation, &c 3,833^ 35 Total .: 183,382,021 26 OEDNANCE, I\IEDICAL, AND IVnSCELLANEOUS DIVISION. The following statement shows the number bf money accounts on hand in the ordnance, medical, and miscellaneous division at the commencement of the fiscal ye^v ending June 30,1869, the number received and settled during the year, and the number remaining on hand unsettled at the end of the year, together with the expenditure embraced in the settlements: Accounts on hand July 1, 1868 Accounts received d-ariiijEc tlie year ending June 30, 1869 1,322 1,605 Total. Accounts settled diuing the year 2,927 1,990 .Accounts rciaaiiiing on. hand unsettled July 1, 1869 937 'Amount of the accounts settled during the year $8,598,706 04 The expenditure najiiied i.ii the fpregoing statement was made under the following heads..' viz.: Ordnance "Department |4,101,821 92 Medical Department .,.-. 3,928,593 02 Expended by disbursing officers out of Quartermaster's funds, not chargeable to said funds, but to certain appropriations oii the books of this office • 296,377 13 Miscellaneous, viz: Contingencies of the army Secret service Providing for the comfort of sick and discharged soldiers .Sick and wounded soldiers' fund Keeping and transporting j)risoners of war Pay and sui)plies of '• hundred .days " volunteers Contingent expenses of Adjutant General's Department Expenses of the Commanding General's Office Medical and surgical history and statistics •• 153,385 71 395 75 12,096 01 67,550 44 150 00 286 67 1 j 252 93 10,305 35 4,733 40 94 • EEPOET'ON THE-FINANCES. Printing hook of tactics .' Medals of honor Eelief of Colonel James A. Mulligan, act of July 3, 1868 Eelief of Captain Dan. Ellis, act'of July 3, 1868 Eelief of Lieutenant Charles B. Tanner, act of July 13, 186^ Joint resolutions for j>rocuring gold medals for Captains Creighton, Low, and Stoufferj as testimonials of national gratitude, approved July 26, 1866 Total ' ..., $10,219 13 & VO 5,000 00 3,060 00 144 92 3,325 66 8,598,706 04 REOEUITING DIVISION. The following shows the operations of the recruiting di\dsion for the iiscal year ending June 30, 1869, together with the condition of the division both at the commencement and close of the year: A"^olunteer recruiting. > •2 o a "^ o 6 'A o O d C l a i m s for ret u r n of local bounty. "fl • Amount involved. Regular recruiting. TJ § o o ei o> o a i> >^ > 'i ia S 1 .a 9 • • I A c c o u n t s on h a n d J u l y 1,186S Acoonnts received during the year J 1,392 176 570 471 118 87 676 Total Accounts settled during t h e year 1,863 294 657 2,814 A c c o u n t s o n h a n d J u l y 1,1869. b S 2,138 886 1327,204 28 150 $2, 500, 581 99 442 §13, 293 05 1,478 $2,811,079 m. 977 • 144 215 1,336 ' The amounts disbursed in the settlements named in the above table were paid from the following appropriations: REGULAR K E C R U I T I N G . Expenses of recruiting Bounty to volunteers and regidars Pay of the anny Medical and hospital departments |3'-i6,657 525 13 9 Total 28 00 00 . 00 327,204 28 V O L U N T E E R RECRUITIIS'^G. Collecting, drilling, and organizing volunteers Bounty to volunteers and regulars Draft and substitute fund Eelief of drafted men |1,776,035 392,835 327,210 :... 4,500 8:3 34 82 00 2, 500,581 m^ LOCAL .BOUNTY. Pay of two and thi'ce years' volianteers Total > 13,293 05 2,841,079 32 .SECOND 95 AUDITOE INDIAN DIYISIONo General report, of the Indian Division for the iiscal year ending June 3O5I869: Number of disbursing accounts of agents on hand June 30,1868 . Numher of property accounts of agents on hand June 30,1868 Number of claims on hand June 30,1868 „.....„.. Number of disbursing accounts of agents received during the year Niimber of property accounts received during the year Nnnmber of claims received during the year Total 223 235 None. 376 377 586 : 1,797 Number of disbursing accounts of agents audited during th© year Nmnber of property accounts examined during the year Number of claims settled during the year .' 322 263 '584 1,169 Number of disbursing accounts of agents on hand June 30, 1869 Number of property accounts on hand June 30, 1869.... Number of claims on hand June 30, 1869 ° • 277 349 2 Total number of accounts, &c., on hand June 30, 1869 628 Amount involved in disbursing accounts audited. .> Amoimt involved in claims settled ... - Total :.. $1,954,499 68 2,750,5:i9 75 4,715,039 43 There was also prepared in this division a report to Congress of receipts and expenditures of the Indian Department, embracing 227 sheets of foolscap and 393 sheets of royal foliopost. PAY AND BOUNTY DIVISION. • The two following tabular statements exhibit the operations of the pay and bounty division for the year: Examining hranch. OllIGBSfAL CLAIMS. SUSPENDED CLAIMS. o <o Ti o Ta T i P^ ;(>.uo. §^ U Pl a n CS M {2; July...... AiQgust. -. September October . . . November Becember. 1869. 5,087 7,517 9,248 9,301 6,454 7,702 1^313 1,559 2,888 3,335 1,895 2,114 JanBOS'y . . 7, 534 4,950 6,558 5,421 6,060 5,715 1,703 1,116 1,569 1,366 1,800 1,524 iFebmary . March April May Jane 'JPotaL 81,547 22,382 "A^ 2,258 1,717 2,667 424 1,024 857 1,344 914 614 7,532 5,176 5,193 6,187 4,822 5„645 2,289 1,753 1,855 2,662 2,125 1,922 5,243 3,423 3, 338 3,525 2,697 3,';'23 12, 619 12, 693 14,441 15, 488 11,276 13, 347 12,585 10,013 12,151 13,299 10, 404 12, 209 830 552 924 847 683 628 5,804 5,731 6,218 4,060 3,779 4,422 2,240 2,^26 1,944 1,253 1,158 3,845 3,564 3,505 4,274 2,807 2,621 2,577 13,338 1, 891 1,540 2,153 1,355 2,112 1,335 1,686 2,023 10, 681 12,776 9, 481 9,839 10,137 12,096 9,606 10,407 8,394 13,934 9,148 24,633 25.091 9,641 64,569 23,272 4L297 1,707 1,853 2,442 2,364 1,928 2,307 1,927 1.953 1,873 1,643 3,081 •3,061 146,116 134,246 96 REPORT ON T H E FINANCES. Settling lyrancli. Act July 22, 1861, including colored claims. Date. 1868. July .A.ugust September. October.... November. December.. 1869. January... February . . March .'.... April May June Total Act July 28,1866. Additional bounty. Number of claims. ISTumber of claims. Whole Whole No., disNo. disposed of. posed of. Received. Allowed. Eejeeted. Eeceived. Allowed. Rejected. 3,381 4,371 4, 874 2,976 2,603 2,291 1,882 3,335 2,623 2,876 3, 364 4,258 1,080 3,082 2,048 2,561 1,565 1, 864 2,962 6,417 4, 671 5,437 4,929 6,122 1,184 1,173 1,157 1,064 987 704 3,225 2,762 2,314 2,135 1, 567 1,715 496 423 255 415 524 364 3,721 3,185 2,569 2,550 2,091 2j079 2,574 2,371 2,642 2,520 2,759 2,147 3,546 3,205 3,396 3,191 2, 465 2,242 1,778 1,170 1,948 1,301 1,297 1,281 5, 324 4,375 5,344 4,492 3,762 3, 523 1,039 957 1,937 3,270 3,498 2,104 1,644 1,591 1,802 1,549 763 1, 243 354 548 566 "569 548 2,133 1,945 2, 410 2,115 1,332 1,791 35, 509 30, 383 20, 975 22, 370 5,551 27,921 57, 358 19, 074 AVhole nmnber of claims. Date. 1BC8. July Au^st September, October November . December.. 1869. January ... February.. March . . . . . April May....... 'June '.rottil Total No, of let- No. of cerof claimsl Amouut involved No. ters writ- tificate disposed in settlements. ten. issued. Received. Allowed. Rejected of. 4,565 5,544 6, 031 4,040 3, 590 2, 995 5,107 6,097 4,937 5,011 4, 931 5,973 1,576 3,505 2,303 2,976 2,089 2,228 6,683 9j602 7,240 7,987 7,020 8,201 $597, 235 88 752,525 82 586, 217 82 756, 502 99 662, 476 33 943, 065 52 9,193 15,070 15,134 13, 237 10, 028 12, 814 5,'427 0,199 5,049 4,351 3,613 3,328 4,579 5,790 0,257 4,251 5,190 4,796 5,258 4,740 3, 228 3,485 2,267' 1,524 2,496 1,867 1,866 1, 829 7,457 6, 320 7,754 6,607 5,094 5,314 779, 249 40 774, 299 07 789, 323 31 738,206 84 494, 957 85 481, 557 39 12, 077 10, 781 11, 351 15,803 22, 407 11, 792 4,828 4,636 4,964 3,325 2,882 2,'900 8, 355, 618 22 359,687 59,533 54, 583 58, 753 26, 526 85, 279 7, 461 7,511 In addition to the above, there have been made in this division six teeu settlements on account of fines, forfeitures, stoppages, &c., against soldiers of the regular army, paid to the treasurer of the Soldiers' Home, in accordance with the act of Congress of March 3, 1869, embracing $17,856, making the total number of settlements in this division 85,295, and the total disbursements $8,373,474 22. Number of clainis under act of J u l y 22, 1861, including colored claims, on hand J u l y 1, 1868 :.. Nuinber of claims under act of July 28, 1866, (additional bounty,) on hand Jul;y^l,1868 --•. Total number of claims on hand J u l y 1, 1868 27,211 96j 883 Number of clainis under act of J u l y 22, 1861, including colored claims, on hand J u n e 30, 1869 : Number of claims under act of J u l y 28, 1866, (additional bounty,) on hand June30,1869 , Total jQiimber of claims on hand J u n e 30, 1869 69,6'72 .....'. 47,823 18,364 66,187 97 SECOND AUDITOR. PROPERTY DIVISION. The following statement shows the condition of business in this division at the commencement of the year, its progress during the year, and its condition at the end of the year: Number of property returns of officers on hand June 30, 1868 Number of property returns of officers received during the year 160, 480 19, 669 Total Number of property returns of officers examined during the year 180,149 91, 322 Number of property returns of officers on hand June 30, 1869 88,827 Number of certificates oi non-indebtedness issued to officers Amount stopped from the pay of officers for property not accounted for . 936 3,73 25 DIVISION OF INQUIRIES AND R E P L I E S . The work performed in the division of inquiries and replies during the fiscal year ending. June 30, 1869, is as follows: Number of inquiries on hand, unanswered, June 30, 1868 Officers making inquiry. 83,284 Number received. Number answered. Paymaster G-eneral and paymasters in bureau of referred claims . Acljutant General .' Quartermaster General Commissary General of Subsistence Thiixl Auditor Pourth Auditor Commissioner of Pensions 32, 672 5, 651 184. 58 404 96 1,525 184 58 439 1.57 1, 896 Add requests from other offices for indorsements upon roUs in this office . 40, 590 4,936 120, 379 4,936 45, 526 125, 315 Number of inquiries on hand, unanswered, June 30, 1869 Nuuiber of rolls and vouchers copied for the Paymaster General and Adjutant General •-..:. ' 3,495 Total 989 DIVISION FOR THE INVESTIGATION OF FRAUDS. During the fiscal year ending June 30, 1869, there were uuder examination and investigation in this division 3,143 claims which were either suspected or known to involve fraud. Of these a portion were original claims for arrears of pay and bounty in which settlements had not been made, and the balance claims Avhich had been allowed and which were subsequently discovered to involve some fraudulent transaction. In 2,603 of the above number investigation is not completed, while 540 have been finally disposed of. Of the original claims 94 have been rejected. The amounts recovered by suit antl otherwise are as follows : Amount collected by draft and certificate of deposit, and turned into the Uuited States Treasury | 8 , 019 94 Amount collected and turned over to the Pay Department 604 28 Amount stopped at 'the Bureau of Refugees, Freedmen, and Abandoned Lands i • : 3,896.15 Amount of United States Treasurer's draft recovered before payment. 699 06 Amount recovered aud turned over to Major J. L. Hodge, Paymaster United States Ai'my ^^ 411 80 Amount of trea.sury certificates issued in fraudulent cases, and recovered bofore Ipayment 2,144 40 Digitized• for• FRASER 7 F • *' . 98 REPORT ON THE FINANCES. Amount secured to rightful claiuiants which had been withheld by agents, or obtained by Iraudulent claimants ." $5, 364 30 Amount of charges raised against paymasters on account of payments made upon forged receii)ts.• 565 60 Amount of paymasters' checks issued iu fraudulent cases and recovered be- ~ . fore payment .-. 400 00 22,105 17 In addition to the above there has been secured by bond, payable in case certain claims prove to .be fraudulent upon further investigation 1, 000 00 Total amouut secured 23,105 17 The nuinber of cases prepared for suit in theUnited States district court is 78. There are now under investigation and examination 2,972 cases, as follows. Fraudulent and'contested claims, in cases of white soldiers, in which treasury certificates have issued Original'claims, (white soldiers) .,: 590 320 910 Fraudulent and contested claims, in cases of colored soldiers, in which treasury certificates have issued Origiual claims of pretended" widows of colored soldiers, in which evidence of marriage is not satisfactory •. Contested claims of widows of colored soldiers, (original)..: Supposed fraudulent claims filed from Shelby County, Tenn., (colored soldiers,) original 1,014 Miscellaneous claims 2,007 55 252 427 314 1 Total ^ Involving about ...: 2,972 $600,000 DIVISION IN CHARGE OF ARCHIVES. This division has charge of the files and rolls of which the Second Auditor is the permanent legal custodian. They are very extensive, embracing all the settlements of this office since its organization, and the pay-rolls of the army since the peace esi#blishment of 1815, and occupy all the available space of 22 rooms. C ^ s t a n t reference is being had to them, and a large portion of the time of the force emplo^'Cd is occupied in suxjerintending the withdrawal from and returning to their proper places of vouchers and other papers borroAved for use in various parts of the olfice and in other bureaus. Every paper taken from the files is charged upon books kept for the purpose to the i)erson withdrawing it, and he is credited, upon its return. Much other labor is performed in i:)roperly arranging and labelling new matter constantly being added, and in bestowing such care and attention as is essential to the proper preservation of such a m,ass of important records. Of this portion of the work some idea is conveyed in the following statement of that performed during the last fiscal year. Number of paymasters' accounts received, arranged, briefed, and boarded... Number of confirmed settlements received from the Second Comptroller, verified, briefed, and filed: . . . Paymasters' Indian Miscellaneous 4,541 212 6*10 1,441. 2,263 SECOND AUDITOR. 99 Number of abstracts of accouuts put in book form 1, 012 Number of old files from 1817 to 1861 examined, rearranged, & c : ' Paymasters' settlment (bundles) -. Secoud Auditors' do; do Indian do. do. ^ ., 1, 550 4,052 510 6,112 Number of mutilated vouchers rej)aired with tracing muslin..-. 22, 956 For convenience of reference I annex the following abridgment of so much of the foregoing as relates to accounts: Amount involved in settlements. Description of accounts. (^S Paymasters ... Indian agents Indian agents, (property) ludiaii claims Ordnance, medical and misceUaneous. Bounty, arrears of pay, &G Kegular recruitin,^...".... Volonteer recruitiii.g...' -. Claiins for return of"local bounty Ordnance and Quartermaster's Departments, (property).' Soldiers' H o m e . . . . . . . ' ' .. National Asylum Total. 4, 021 223 235 370 377 586 1,322 1, 605 96, 883 72, 583 1,392 471 176 118 570 87 1, 216 322 203 584 1,990 85, 279 8'86 150 • 442 3, 673 U32, 227, 388 71 . 4, 212 1, 964, 499 68 277 i 1,034 349 2, 750, 539 75 937 8, 598, 706 04 . 1, 426 84,187 8, 355, 618 22 291, 233 977 327, 204 28 144 2, 500, 581 91 215 13, 293 -05 160, 489 19, 660 20 91, 322 20 88,827 265, 311 96, 759 182, 482 116, 346 52 709, 254 23 179, c .207, 563, 432 39 Besides the number of letters stated in the above table there have been written 89,434 relating to the miscellaneous business of the office,, making a total of 405,745. . Nuuiber of claims, &c., received, briefed, and registered Number of licenses of claim agents received and recorded Number of letters copied and indexed Average number- of clerks employed during the year , .'. 169,545 2, 386 118,972 392 In addition to the foregoing, various statements and reports have been prepared and transmitted from the office as follows: Annual statement of the recruting fund, prepared for the Adjutant General of the Army. Annual statement of the contingencies of the army, prepared in duplicate for the Secretary of War. Annual report of balances on the books of this office remaining unaccounted for more than one year, transmitted to the First Comptroller.. Annual report of balances on the books of this office, remaining unaccounted for more than three years, transmitted to the First Comptroller. Annual statement of the clerks and other persons employed in this office during the year 1868, or any part thereof, showing the amount paid to each on account of salary, with place of residence, &c., in j3iHsuance of the.llth section of the act of 26th of August, 1842, and resolution of the 'House of Eepresentatives, of the 13th of January, 1846,. transmitted to the Secretary of the Treasury. Monthl}^ tabular statement showing the amount of business transacted in the office during the month, and the number of accounts re 100 REPORT ON THE FINANCES. maining unsettled at the close of the month; transinitted to the Secretary of the treasury. . Monthly report of absence from duty of employes in this office, with reasons for such absence, transmitted to the Secretary of the Treasury. Pay-rolls upon which payment was made to the employes of this office, xirepared monthly, in duplidate - Since the last annual report the clerical force of this office has been reduced by the dismissal of one hundred and eighty-three clerks, and the two dwelling-houses on Eighteenth street, occupied by the division of inquiries and replies, have been given up, reducing the current expenses of the office about $225,000 x^er annum. The property.division has charge of the settlement of officers'property accounts, embracing ordnance, ordnance stores, clothing and camp ahd garrison eqaipage, with which they are charged, and to account for which they are required to make returns. As all the volunteer officers have been out of service many years, and such as made affidavit that they have rendered all required returns and accounts, and that they weve not indebted to the government, were paid for their military services under ^^ Circular 33," from the War Departmeiit, dated July 18, 1865, it is not probable that many more calls for certificates of non-indebtness Avill be made by them, as those .AVIIO were not so paid have all, or nearly all, adjusted their accounts and received their certificates. There is still a very large number of x:)roperty accounts unsettled that cannot be settled for want of proper returns. XJXDon examination they are found to be partial and defective. Many thousand letters in such cases have been addressed to bfficers in care of the adjutant general of their resx^ective States, AVIIere their particular residence was not known, stating what was necessary to be done to secure a settlenient, many of which have been returned indorsed "address unknown," '4n Europe," "dead,'' &c., while the larger number remains unnoticed. In 'view of the heavy expense attending these examinations and the very slight xDrobability'that the a.ccounts can ever be adjusted; or that the government can ever,realize any pecuniary advantage from further attempts to adjust them, I would respectfully reccommend that Congress provide for at once closing these accounts. By doing so, a further reduction of the clerical force can be made, and the bnilding now occupied by the division can. be given up, Avhich will reduce the expenditure of the office at least $20,000 x^er annum. While respectfully calling attention to the detailed statement in this report, showing the transactions of the division for the investigation of frauds; and acknowledging the efficient co-ox3eration of the various district attorneys' in securing rexoayment of money fradulentty obtained and.in prosecuting offienders, Avliere the statute of limitationslisa not furnished them protection, I desire to say that the want of a.fund from which the services of detectives, or the expenses of a clerk sent from the office to make investigations could be paid, has been severely felt. The annual report for 1868, showed that, up to that time, since the formation of the division, about $50,000 had been recovered and turned in to the Treasury, which had been paid in fraudulent cases. Then tbere were only about four hundred cases under investigation. During the past . year more than $23,000 have been secured and two thousand nine hundred and seventy-two cases are now under investigation. 'Without the means of paying a detective, or the expenses of a clerk who might be sent to investigate matters ux^on the spot, the investigation must be car-, ried on by the slow and uncertain process of correspondence and ex parte. SECOND AUDITOR. 101 affidavits. . The principal causes of complaint arise in our large cities, and, while the expenses would not be heavy, an appropriation of a few thousand dollars, to be exxiended under the direction of the Secretary of the Treasury, would furnish much greater security to the interests both of the government and honest claimants than they now can have. In renewing my recommendation of last year, that $10,000 be ax^x^rox^ri•ated for this purpose, I do not hesitate to express the belief that so much of it as may be used Avill x^rove a very x^rofitable investment. There being a vast number of persons throughout the country interested in bounty claims, I have been more sx^ecific in detailing the operations of the division having charge of them, and have caused tables to • be prepared showing the xDrogress and condition of the work from month to month throughout the year. It will be seen from an insxiection of these tables that the number of claims disposed of during the year exceeds the number received by over 30,000, making ari average gain of 2,500 per month ; but since April the gain has been less than that, which is accounted for by the great change in the manner of settlement caused by the joint resolution of April 10, 1869, and the reduction of the force of clerks. Since July 1, the gain has been still less, as on October 1 an actual count showed the number of claims on hand to be 64,928, only 1,259 being gained in three months. This diminution arises from several causes: 1st, the large amount of absence of clerks on their annual leaves of thirty days each, averaging over one-third of the force during the time; 2d, the transfer to this office of claims from the Taymaster 'General's* Office, by act of March 3, 1869, which, although made on May 1, by x>rovision of the act, did not materially affect the settling branch of this division until after July 1; 3d, a very large number of claimants whose applications were rejected by the Paymaster General, before the transfer of the business from his office, are imx3ressed with the idea that the act of March 3 entitles them; consequently this office is constantly in receipt of letters asking for re-examination to ascertain if such be the ca^e, which necessitates the calling for the X3ax3ers on file in the Paymaster General's Office and the re-examinatioh asked for.. It is prox3er also to state that in consequence of the increased number of acts relating to bounties and the numerous dt^cisions arising under these acts, much greater care and diligence are requisite in the investigation and settlement of claims than formerly; while on the same account soldiers and their heirs, really entitled to nothing, imagine or hope that under some one of these various- acts and decisions they may be entitled to some further allowance, and therefore make a general claim for whatever, may be due them under existing laws. These claims all have to be received and examined, and not sx^ecifying under what x-)articular act, resolution, or decision claim is made, a thoi^ough investigation of the soldier's entire military history has to be made, usually imposing much more labor than is requisite where the claims are specific. ^^ The large number of this class of claims accounts for the fact that while the Avhole number of claims received during the last fiscal year was 54,583, the number rejected was 26,526, or iiearlj^ one-half as many as were received. Although the count of October 1 shows so slight a'reduction in the number of unsettled claims since July 1, it still exhibits a not unfavorable condilion of the business of the division, for out of the 64,928 . claims on hand, 57,852 have been examined, leaving 7,076 unexamined, of which number about 5,000 are awaiting the decision of the Attorney General, as to Avhether claimants are entitled under the act of March 3, 102 • REPORT ON THE FINANCES. 1869, leaving the examining branch only about 2,000 cases behind, or in X3oint of time, two weeks. Of the 57,852 claims examined, 43,716. are suspended, being defective in evidence or form, leaving 14,136 correct in these resxDCcts, of which number 7,053 are awaiting information, which has been called for from other bureaus, and for the return of duplicate receipts from attorne^T^s required by joint resolution of April 10,1869, leaving the settling branch 7,083 cases behind the examining branch, or in point of time, about six . weeks. The discovery of extensiA^^e frauds in the presentation of colored claims has made unusual care and ciscumsxoection necessary, and has seriously retarded the settlement of even those that are x^iobably just. Some of the cases are where parties have become x^ossessed of certificates of discharge that have been lost or stolen, and falsety personate the soldier; • but the more general fraud is in claiming to be the heir of a deceased soldier, either as x^arent, brother, sister or widow. It is frequently found that three, four, and sometimes even ^ye apx^licants claim to be the widow of the same soldier, each presenting perhaps equally strong evidence of marriage and cohabitation. From their manner of life there may be no fraudulent intent or untruthful statement in some of these cases; but the difficulty of ascertaining^ whether the claim is fraudulent or not, ori deciding who among the claimants is the rightful one, will necessarily prolong the examination of this'class of claims. ' The liberality of Congress in giving bounties and pensions to colored soldiers, and especially to their heirs, has evidently exercised a demoralizing^^influence upon a po'rtion of the race, while it has encouraged designing men to take advantage of their defenselessness and their ignorance to rob some of what is justly their due, while using others to institute fraudulent claims with the intention of robbing the government. ; During the past summer, besides the reduation, there has been a reorganization of the clerical force in this office, making a necessity for some neAV diAdsions and subdivisions. The diAdsion haAdng charge ofthe settlement of paymasters' accounts has been largely increased, and the business of that branch ofthe service will be executed more expeditiously than heretofore. The files of this office, which liaA^e accumulated rapidly during and since the wat=, and shoAv the disbursement of more than tAvo billions of dollars in money and property^ are UOAV being carefully rearranged by a competent force for better preservatioii and more conA^enient reference. The various registers of the claims of soldiers and their heirs, which haA^e become Avorn and in some instances nearly destroyed by constant use, are being copied, arranged by States, regiments, and comxDanies, so as to show at a' glance what claims have been .filed by each under the A^arious acts of Congress, and AA^hat disposition has been made of them. This could not possibly be done at an earlier day, but Avhen completed, as they will be during the xiresent year, they Avill furnish a xierfect history of each soldier's claims and settlements. While the general condition of the office since the first increase of its clerical force in 1862 has ncA^er been more satisfactory than it is at present, and its duties have never been more cheerfully or faithfull^^. performed, 1 feel compelled to invite your attention to the subject of an increase of compensation for the clerks. It cannot be truthfully said that the present force is not as competent, faithful, and deserving as those Avho filled similar desks before the war; that they do|not perform as much labor, or do not discharge equally responsible duties as skillfully, promptly, and correctly as their predecessors did, yet many of them haA^e labored hard SECOND AUDITOR. • 103 and faithfully for fiye^ six and seven years, for even a less nominal compensation than their predecessors received in gold for the same service. > While the compensation of all grades in" the military and naA^-al service has been largely increased, the x^ay of laborers in this city and the exxienses of liAdng have been nearly doubled, their nominal comx3ensation has remained the same, subject for its value to the fiuctuations in the Xirice of gold. All have felt the inequality that has existed, and some haA^e clamored for a temporary increase of twenty x^er cent., Avhich has once or twice been^ giA^en. I have regarded such temxiorary largess as injurious to the public service, for many reasons, but chiefly because under it no distinction could be made between the deserAdng a^nd the unfaithful, the very valuable and the less competent clerks, and because each year a desire and effort for its renewal x)roduced a constant restlessness among them and a consequent loss of attention to the business of the government. I haA^e frequently alluded to this subject in the belief that not only the interests of the clerks but of the goA^ernment would be promoted by increasing in some manner the clerical xDay, or that it should at least apxDroximate in value what was paid for similar service before the war. If this cannot be done, should not the comxiensation of the force in this office be so arranged by increasing the number of clerkships ofthe higher grades as to place the office, nominally at least, upon as good a footing as it was then "i To illustrate my idea more clearly, I will state that before the war the office consisted by law of twenty-one clerks and a chief clerk. Eleven were of the third class, seven of the second, and three only of the first class. More than half werex^aid $1,600, one-third Averepaid $1,400, and one-seventh $1,200 per annum. Since 1862, there have been A^arious additions to the force. For scA^eral years it stood at three hundred and eighty-three clerks, and was then raised to four hundred and eighty-three, three hundred and fourteen of whom were first-class clerks, and consequently candidates for every vacant $1,400 clerkshix) that occurred. ]N"ow the number is reduced to three hundred with the prospect of further reduction. For the proper management of this force and the distribution of the. various duties, there are tAvelve divisions. The responsible position of chief to either of these would have commanded $1,800 before the war. After making this allowance it would require one hundred and forty-six of the third class, one hundred of the second class, and forty-tAVO of the first class, to place the office ux^on a nominal equality with what it was then. I do not urge this as the prox3er method to be adopted, but state it rather to call attention to the subject and to exhibit the inequality between the comxDensation now xoaid to clerks and that x^aid before the Avar for similar serivce. It is probable that the same inequality cannot be found in any other office under the government, although the necessity for a revision of clerical compensation probably exists in all the offices ofthe department Avhich have not been recently created. In the hox^e that some x^lan for the reorganization of the department may be devised Avhich shall secure the approA^al of Congress and an increased compensation to the clerical force. I have the honor to be, very respectfuUy, B. B. FEEI^rCH, Auditor, Hon. G E O R G E S. BOUTAVELL, Secretary of the Treasury. REPOET OF THE THIED AUDITOE. REPORT. OF THE THIED AUDITOE OF THE TEEASUEY. TREASURY DEPARTIMENT, Third Auditor^ Office^ October 15, 1869. . S I R : I have the honor to submit the following report of .the business transactions of this office during the fiscal year ending 30th June, 1869, and the first quarter ofthe fiscal year ending 30th June, 1870. BOOKKEEPER'S DIVISION. The number of requisitions drawn on the Secretary of the Treasury by the Secretaries of War and Interior, for the year ending June 30, 1869, is 4,775, amounting to $79,220,168 04, as follows: On account of appropriations for Quartermaster's Department Engineer Department Subsistence Dex)artment Pension Department Bureau Refugees, Freedmen, and abandoned Lands Claims under act March 3, 1849 $33,809,209 5, 044,355 8,930,793 28,693,825 2,509,619 232,364 •. 57 08 73 \7 56 65 79,220,168 04 The amount of counter requisitions drawn on sundry persons indebted to the government, in favor of tlie Treasurer of the United States, during the year ending June 30, 1869, is $12,390,969 87, as follows: Second Auditor's transfers Third Auditor's transfers Fonrth Auditor's transfers Fifth Auditor's transfers Navy Department transfers DepositsRequisitions canceled t " '. .^.. |1,202,377 . 8,771,906 725 1,679 408 .2,053,064 360,807 97 43 15 32 60 48 92 12, 390, 969 87 During the quarter ending September 30,1869, the number of requisitions drawn by the Secretaries of War and Interior was 1,039, amounting to $23,799,302 68, as foUows: On account of Quartermaster's Department Engineer Department Subsistence Department Pensions Claims act 3d March, 1849 Biu'eau Refugees, l^'reedmen, and Abandoned Lands $8,892,555 1,739,870 445,709 12,299,193 19,028 402,946 09. 22 80 24 32 01 23,799,302 68 108 REPORT ON T H E FINANCES. The number of counter requisitions drawn in favor of the Treasurer United States, same period, Avas 316, amounting to $3,454,538 49, as foUows: On account of deposits • Second Auditor's drafts ' Third Auditor's drafts Commissioner of Customs' drafts Canceled drafts and requisitions •. $329,918 22 108,085 55 . 2, 955,969 29 242 50 60, 322 93 • ' . - 3,454,538 49 No. of accounts received during tbe year ending June 30, 1869. D e s c r i p t i o n of a c c o u n t s . No. of accounts remaining on band June 30, 1868. Eejfort of the business transacted in the Third Auditor^s Office, United States Ti'easury, in th^ fiscal year ending June 30, 1869. N u m b e r of a c c o u n t s set- N u m b e r of a c c o u n t s tled i n t b e fiscal y e a r , u n s e t t l e d J u n e 30, e n d i n g . J u u e 30, 1869. 1869. Montbly Montbly MontWy Montlily A m o u n t in. and and and and A m ' t involved. volved. quarterly^ qaarterly. quarterly. quarterly. Quartermasters' Money.. Quartermasters' . .Property.. Commissiu-ies' Money.. Pension A g e n t s do.'... Engineers' do Kejfngees, F . a n d A . L . . d o Refugees, P . a n d P r o p e r t y . . . S i g n a l Oificers' Money.. Signal Officers' Property.. 604 31, 734 1, 225 647 326 4 50 12 9 477 1,165 3, 461 687 284 185 1, 210 11 19 930 12, 041 3, 387 697 607 134 1,224 20 4 $117, 504, 508 64 34, 611 7,499 19, 044 157,189, 926 03 6,289 83 .894 3,531 7 427 9 99 2, 778 38 818 .14 130 2,194 33 $166, 581 150, 877 40, 923 2. 414, 254 =2,310,101 04 04 45 77 39 5, 898 78 863 4,115 12 • 10,804 3, 351 3,189 ,5, 082, 737 69 10, 966 Total,......., 10, 051,101 20, 220, 355 7, 325, 724 , 2, 044, 895 92 07 36 03 43, 341 01 151 130,110, 017 02 20,858 1,299 1, 406, 754 35 637 34, 811, 593 83 2, 294, 475 44 88 665, 329 81 55 36 4,664 0.9 3 14 23,141 69, 292, 834 54 C l a i m s for— B o r s e a lost steamboats destroyed Oregon w a r Miscellaneous state w a r . Total . • $1,093,351 798,801 90,176 2, 495, 580 1, 095, 454 59 86 84 22 06 5, 573, 364 57 QUARTERMASTER'S DIYISION. In this division are examined the ^^ accounts'' and ^^ returns " o f the pfficers of the Quartermaster's Department of the army. The accounts of that department cover a wider and more varied, range of disbursements and of property accountability than any other branch of the War Department; it embraces disbursements for barracks, quarters, hospitals, storehouses, offices, stables, storage, and transportation for all army supplies, army clothing, camp and .garrison equipage, cavalry/ and artillery horses, fuel, forage, straw, material foi' bedding, sta-. tionery, hired men, per diem to extra duty men, postage, the expenses of courts martial, of the pursuit and apprehension of deserters, of the burials of officers and soldiers, of hired escorts, of expresses, interpreters, spies and guides, of veterinary surgeons and medicines for horses, of supptying posts with water, and generally the propel? and authorized .expenses for the movements and operations of an army not expressly assigned to any other department; the ''returns" are an account of the THIRD AUDITOR. 109 disposition made of all property paid for by the Quartermaster's Department, (except clothing, camp; and garrison equipage, which are accounted for to the Second Auditor.) The tabular statement herewith exhibits in a condensed form the result of the labors of the force employed in this division, but can giveonly a faint, idea of the amount of labor performed in producing that result, which I think will become apparent when it is recollected that the disbursements in the Quartermaster's Department during the late rebellion are unparalleled, and that by far the greater number of the ofhcers of that department, prior to their appointment as quartermauSters, were engaged in the various pursuits of civil life, and entirely unacquainted with the laws, regulations, and orders governing the Quartermaster's Departiuent; nor was time allowed them for becoming acquainted with difficult and responsible duties, but as fast as the ranks of the army were tilled and hurried to the held quartermaster's were appointed; and generally, before even the required ''bonds" were filed in the proper office, the appointees were ordered to the field and millions of dollars and property of untold value were placed in their hands, for which they were required to render a strict account, and all that before they thenislves knew what was required of them. Their duties were so vast and so varied, that the entire administration of their duties were performed by clerks as inexperienced as the officers, and who had no pecuniary interests at stake-—from which it will be observed that a proportionably greater number of erroneous disbursements would probably be made, and a larger amount of property improperly issued, than would be by officers of the regular army in time of peace; indeed, taking all things into consideration, it is surprising so few errors were made. Quartermasters', "accounts" and "returns" are transmitted to the Quartermaster General, and after they have passed the administrative scrutiny .of that office, they are forwarded to the Third Auditor for settlement. When they have reached this office they are properly "registered" and placed on file, and when taken lip for,adjustment a thorough examination is made of them in connection Avith the various "law regulations" and "orders" regulatiug the disbursements of that department. When the examination is completed, an "official statement" is made in which the officer is debited with all the funds pertaining to that department Avhich have come into his hands, and he is allowed credit, under the proper appropriations for all' disbursements made by him under authority of law, and made in accordance with the regulations. The account is then " transmitted," with a stateinent of such objections (if any) as may have been raised against ifc, to the Second Comptroller for revision and ceitification of the balances found thereon; and, at the same time, the officer is advised of the condition of his accounts and is furnished with a copy of any objections raised against his account, .When a reply to the objections is furnished this office, a new settlement is made, based upon the officer's reply; and such objections canceled as have been satisfactorily answered. If any objections remain, the officer is furnished with a copy of them, and when a new reply is furnished a .new settlement is made, and so on, until all the objections have been removed and the account finall^^ adjusted and balanced. "Eeturns of quartermaster stores," after their examination in the Quartermaster General's Office, are forwarded to this office for settlement. On their'receipt they are."registered" and "filed," and when taken up for settlement, the mode of procedure is similar to that referred to above, except that the settlement is not revised by the Second Comptroller; the action of this office being final.; 110 . • REPORT ON THE FINANCES. From the foregoing it will be perceived that in auditing the accounts and returns of the Quartermaster's Department a sound and discriminating judgment is requisite; by reason of the various laws affecting the department, and the vast number of general orders and special orders of' the Wax Department, regulating- disbursements and accountability under the laws, the orders are sometimes difficult to harmonize with tbe laws. When an account is under examination, it is closely scrutinized with . reference to the following considerations, viz: The propriety of the expenditure as connected with the appropriation to which it is charged; the prices charged, the sufficiency of the voucher, and, when sub-vouchers are necessary, the sufficiency of the sub-vouchers, care being taken that the vouchers presented are original; that if for purchase, the articles purchased, the quantity and land of each, and the date specified. The accuracy of the computations are minutely examined, their correctness verified and errors, if any, noted. If the payments are for service, that the object, neceSvSity, .and propriety ofthe expenditure are stated; if for transportation, that they must be accompanied by proper bills of lading;' if for expenditure under contract, the contract must be carefully examined, and in making up the official statement the appaopriations are kept specific and distinct, as provided by Congress, and the vouchers arranged and settled nnder the heads resi^ectively to which they pertain. By referring to the tabulax statement, it will be observed that the number of quartermaster money accounts remaining on hand June 30, 1868, Avere six hundred and four— Involving $115,798,290 07 Quartermaster acconnts received during the year ending June 30, 1869, are 477, involving 31,816,235 59 Total, 1,081, involving -., 147,614,525 66 Of wliicli tliere were reported to the Second Comi)troller during the year ending June 30, 1869, 930, involving 117,504,508 64 Leaving on hand June 30, 1869, 151, involving 30,110, 017 02 Number of money settlements made during the current fiscal year on original examination is ^ Number of sux3ple.mental settlements of money accounts, made duriug the fiscal year, and based upon officers' exx:)lanations, is -. Aggregate money settlements 1, 073 2, 003 Property returns on hand June 30, 1868 Property returns received during the year ending June 30,1869 31,734 1,165 Total .'...• Property returns examined during the current fiscal year Leaving on hand June 30, 1869 930 32,899 ' 12, 041 ,. 20,858 Number of supi)lemental settlements of property returns made during the current fiscal year, upon officers' Explanations, is Number of property settlements upon original examinations, is 3,297 12, 041 Total i)rox)erty settlements Number of money settlements made during the current fiscal year, is. Number of property settlements during the same period, is Total settlements made during the current fiscal year, is 15, 333 * 2, 003 15. 338 17, 341 THIRD AUDITOR. \ Number of vouchers examined during the year, is Number of images of diflference and copy bf same written, is Letters written '.....: Calls for charges answered ^ages of abstracts of charges furnished H I ^ : 2,250, 000 63, 958 37,848 9, 021 10', 012 Of the one hundred and fifty-one money accounts on hand fifty were received from, the Quartermaster General in 186-8, and one hundred and one in 1869, and nearly all of them are in process of adjustment, a majority of them, howcA^'er, are very large and Avill require a vast amount of labor to examine them; but it is belicA^ed that all of them Avill be reported to the Second Comptroller by April 1, 1870. Differences, amounting in the aggregate to many millions of dollars, remain unanswered on a large number of the accounts adjusted during the past few years; and inasmuch as, in many cases, the address ofthe officers was unknown to this office, and in some cases due diligence was not observed by. officers in replying to the statements of differences furnished them, a section was added to this division in March last, whose duty is to ascertain the address of officers haAdng open accounts on the books of this office, call their attention to the condition of their accounts, and if attention is not giA^en within a stated period, the sureties of such officers are notified that legal proceedings Avill be instituted against them for the balance due the IJnited States. This course has had a good effect, as many officers, whose address could not be ascertained by this office, '(all communications addressed them from this office haAang been returned through the dead letter office,) have been found by their sureties, and steps taken to effect a final settlement of their accounts. Since the organization of the section, three hundred and eighty quartermasters' accounts have been examined, in Avhich $11,155,075 21 were found remaining unsettled; one hundred and forty-four quartermasters haA^e been notified of the balances standing against them; and ih twelA^e cases the sureties have been notified as indicated above. It is found, however, that in some cases no bonds Avere CA'cr filed by officers duly commissioned as assistant quartermasters, and that such officers received and disbursed immense sums of money, and were accountable for large amounts of propert}^ Avithout haAdng giA^en bond. In the tabular exhibit hereto annexed, the number of quartermasters' property accounts unsettled is 20,858, and that the rate at which they have heretofore been settled, two years would enable this division to dispatch the entire mass with its present force. This, hoAvever, is not the fact; cases in Avhich settlements have, been made must not be understood to be finally disposed of. Settlements are made as far as possible, but in a large maiority of cases the settlements result in difference sheets, which require explanations and additional vouchers, and, of course, another examination and settlement, and, not unfrequently, still another difference sheet, before a final close of the account is arrived at. Again, it is well known that there is a large number of accounts awaiting administrative exaniination, which must soon reach this office for settlement, while those UOAV on hand are, many of them, by far the most difficult, and involve perhaps the la^tgest amounts of any growing out of the war, and will necessarily require more time in the settlement, of one of them than to settle many hundreds of the smaller ones that go to swell the number of those settled. The interests of the public, as well as justice to the late oificers of the volunteer service, require an early settlement of their accounts; to do this speedity Avill require an additional temporary force; and Avhen by this means the accumulated mass of accounts shall have been brought to a close, the current busi 112 * REPORT ON THE FINANCES. ness of the division can thereafter be disposed of readily with a largely diminished force, so that the temporary increase would. finall result in ai-permanent reduction of the expenses of the bureau. ; This division now employs the following force: Clerks of class four . . . . . . . . . . . . Clerks of class three .- - - v Clerks of class two . . . . , 1 Clerks of class one. Total ." ^.•- ..... " 5 14 58 ^.. . . . ^ . - . . • ^ . . . . . . . . . 72 .-... 149 - .These are subdivided into eighteen sections, and employed as follows: Eour sections audit money accounts; eight sections examine property accounts; one section of correspondence; one section registers accounts; one section miscellaneous calls; one section registers property accounts; one section collections; one section copying. The following tabidar statements exhibit, in a condensed form, the business of the Quartermaster's division for the year ending June 30, 1869, and also for the first quarter of the year ending June 30, 1870. Condensed statements exhibiting the business of the quariermastei"^s division for tlie year ending June 30, 1869. Money accounts. Supplemental settlements. GO ISTo. B e m a i n i n s ; u n s e t t l e d , J u n e 30,. 1868 B e c e i v e d d u r i n g t b e m o n t b of J u l y , 1868 Do A u g u s t , 1868 Do : .,September, 1868... ^ Do ^October, 1868 Do November, 1868... Do December, 1868... Do J a n u a r y , 1869 Do F e b r u a r y , 1869 Do M a r c h , 1869 Do : A p r i l , 1869 Do : M a y , 1869 ' Do J u n e , 1869 A m ' t involved. 604 1115, 798, 290 07 50 3, 442, 186 99 29 6, 837, 624 54 41 3, 493, 719 91 28 1, 626, 979 10 30 2, 817, 659 06 33 3, 500, 248 43 35 2, 614, 201 16 29 2,306, 376 86 73 3, 243, 527 61 75 1, 357, 010 75 35 394, 152 49 19 182, 548 69 Property. Money. A'cSved. 384 224 253 299 247 334 304 203 164 140 152 593 32, 899 3, 297 62 68 74 33 40 19 85 20 86 22 36 19 972 989 1, 077. 799 742 1,056 1,325 1,506 1,732 408. 705 730 384 224 253 299 '247 334 304 203 164 140 152 593 117, 504, 508 64 12, 041 3,297 145, 397 78 604 477 115. 798, 290 .07 31, 816, 235 59 31, 734 1,165 3,297 145, 397 78 Total. 1,081 E x a m i n e d d u r i n g t h e fiscal y e a r e n d i n g J u n e 30,1869 930 147, 614 525 66 117, 504, 508 64 32, 899 12, 041 3,297 3,297 145, 397 78 145, 397 78 30,110, 017 02 20, 858 Total. 1,081 147, 614, 525 66 Property. Money. 12 31, 734 222 117 118 115 110 109 167 79 35 29 53 11 57 81 92 102 82 67 54 89 128. 106 68 147 Total. Signal a c c o u n t s . Property returns. Amount involved. t t , 016 75 $9, 093 67 8, 629 11 19, 412 95 1, 580 28 . 8, 485 51 6, 896 83 44,371 70 15, 475 28 9, 973 85 9, 368 43 2,183 48 11, 999 82 18, 920 10 • 709 54 3, 954 55 48, 005 10 145, 397 78 No. A m ' t involved. 32, 359 1115, 805,306 82 713 3, 451,280 66 451 6, 846,253 65 516 3, 513,132 86 545 1, 637,044 89 . 469 2; 824,555 89. 543 3,544,',62:6. 13 574 2j 645,007 47. 400 % 316; 350 7i 400. 3, 252,896 04 : 350 1, 359,194,23 309 "406, 861 85 - 772 205, 423 34 38,.401 147, 807, 928 54 EXAMINED. E x a m i n e d d u r i n g t b e m o n t h of J u l y , 1868 Do Au2;ust. 1868 Do S e p t e m b e r , 1868 . Do October, 1868 . . . . Do IN^ovember, 1868.. Do. Deceml^er, 1868.. Do J a n u a r y , 1869 Do February, 1869... Do March,, 1869 Do A p r i l , 1869 Do ' M a y , 1869 Do J u r i e , 1869 Total 138 83 57 73 75 103 40 61 89 48 98 65 -* ^ 1 , 315, 812 2, 566, OfiO 482, 361 605, 015 1,145, 829 34, 870, 836 5, 472, 869 4,147, 469 9, 260, 071 1, 244; 523 42, 643, 510 13, 750, 208 57 81 92 102 82 67 54 89. 128 106 68 147 $9, 093 67 8, 629 11 $1, 324,906 29 2, 574.-629 79 482; 361 74 641, 510 82 1,152, 726 23 34,915, 207 89 5, 503,676 16. 4,157, 413 05 9, 269,440 29 1, 246,706 70 42, 655,510 la 13, 769,128.29 1,551 1,377 1, 479 1,289 1,146 1, 560 1,731 1, 869. 2,113 702 1, 023 1, 535 8, 485 51 • 6, 896 83 44, 371 70 15, 475 28 9, 973 85. 9, 368 43 . 2,183 48 11, 999 82 18, 920 10 20 17, 375 117, 693, 247 43 7, 016 75 40, 988 35 32, 359 6,042 115, 805, 306 82 32,-002,621 72 48. 005 10 43,341 01 38, 401 17, 375 147, 807, 928 54 117,693,247 43 4, 6ff4 09 21, 026 30,114, 681 11 O a O EECAPITULATION. B e m a i n i n g on h a n d J u n e 30, 1868 B e c e i v e d d u r i n g t h e fiscal y e a r e n d i n g J u n e 30,1809. B e m a i n i n g u n s e t t l e d J u n e 30, 18G9 1,073 1,073 ; .Tttv»i-r.w._i.-;-i»-v U ' ^ i f . i h . . - 05. CondensedMatements exhibiting the business of the quartermastm^^s division, for the Ist quarte)' of the fiscaVyear ending June 30, 1870.^ . 14^ Money accounts. Supplemental settlements. Property returns. IS^o.' A m ' t involved. Property. Money. Amormt involved. Signal accounts. Property. Money. Amount involved. Total. IS^o. A m ' t involved. RECEIVED. B e c e i v e d d u r i n g t h e m o n t h of J u l y , 1869 Do Auffust 1869 Do S e p t e m b e r , 1869 Total 151 10 16 7 $30,110, 507, 575, 187, 017 798 756 850 02 79 96 25 20, 858 25 61 74 367 204 242 128 52 69 ^7, 340 66 184 31, 381, 423 02 21, 018 813 249 15, 949 14 21 16 27 2, 479, 872 86 212,173 13 8, 664,142 36 661 624 561 367 204 242 128 52 69 7, 340 66 1,846 813 249 14 3 1 $4, 664 09 977 60 21,026 531 333 392 130,114, 681 11 516.117 05 575, 756 96 14 4 5, 641 69 22, 282 31, 403, 013 85 1,177 896 899 2, 487, 213 52 212,173 13 8, 672, 750 84 2,972 11, 372,137 49 8, 608 48 196 4 5 8 7 3 EXAMINED.. B e p o r t e d d u r i n g t h e m o n t h of J u l y , 1859 Do A u g u s t 1869 Do S e p t e m b e r , 1869 Total . .. 64 11, 356,188 35 " 8,608 4 8 . 15, 949 14 H O H w RECAPITULATION. Bemainiuff on h a n d J u n e 30 1869 B e c e i v e d d u r i n g t h e q u a r t e r e n d i n g Sept. 30,1869 1.51 33 30,110, 017 02 1, 271, 406 00 20, 858 160 813 249 15, 949 14 Total E x a m i n e d d u r i n g t h e q u a r t e r e n d i n g Sept. 30, 1869.. 184 64 31, 381, 423 02 11,356,188 35. 21, 018 1,846 813 813 249 249 15, 949 14 15, 949 14 B e m a i n i n g u n s e t t l e d S e p t e m b e r 30,1869 120 20, 025, 234 67 19,172 o 14 3 1 4, 664 09 977 60 21, 026 1,256 30,114,681 11 1, 288, 332 74 14 4 . 5, 641 69 22,282 2,972 31, 403, 013 85 11, 372,137 49 14 '' 4 5, 641 69 19, 310 20, 030, 876 36 55 O CO 115 THIRD AUDITOE. Consolidated report \of the operations of the quartermaster's division,, Third J.uditor''s Office, from June 30, 1861, to Septeniber 30, 1869. jSTumber of a c c o u n t s . A m o u n t involved. Property. Money. RECEIVED. B e m a i n i n g on h a n d J u n e 30 1861 B e c e i v e d S u r i u g t h e fiscal y e a r e n d i n g J u n e 30, 1862 B e c e i v e d d u r i n g t h e fiscal y e a r e n d i n g J u n e 30, 1663 Beceived d u r i n g t h e fiscal y e a r e n d i n g J u n e 30, 1864 B e c e i v e d d u r i n g t b e fiscal y e a r e n d i n g J u n e 30, 1865 B e c e i v e d d u r i n g t h e fiscal y e a r e n d i n g J u n e 30, 1866 B e c e i v e d d u r i n g t b e fiscal y e a r e n d i n g J u n e 30, 1867 B e c e i v e d d u r i n g t h e fiscal y e a r e n d i n g J u n e 30, 1868 .' B e c e i v e d d u r i n g t h e fiscal y e a r e n d i n g J u n e 30, 1869 B e c e i v e d d u r i n g t h e q u a r t e r e n d i n g S e p t e m b e r 30, 1869 Total received Total examined B e m a i n i n g u n s e t t l e d as shown b y t h e r e p o r t of t h e division for S e p t e m b e r , 1869 • 550 3,978 14, 032 19, 467 17, 454 6,126 1,165 160 213 734 998 3,548 2,174 2,654 3,613 ,1,192 477 33 $3, 961, 433 20, 286, 364 83, 376, 876 228, 621, 606 242, 641, 435 252, 377, 069 337, 257, 331 106,363,330 31, 816, 235 1,271,406 62, 932 43, 760 15, 636 15,516 • 1, 307, 973, 089 69 1, 287, 947, 855 02', 19,172 120 1, 951 3,823 5, 368 6, 719 12, 012 12r041 1,846 841 629 1, 046 1, 513 4,580 3,416 2,497 930 64 43, 760 15, 516 75 60 53* 11 53 55 53 50 59 00 20, 025, 234 67 EXAMINED. Examined Examined Examined Examined Examined Examined Examined Examined Examined during during during during during during during during during the the the the the the the the the fiscal y e a r e n d i n g J u n e 30, 1862 fiscal y e a r e n d i n g J u n e 30, 1863 fiscal y e a r e n d i n g J u n e 30, 1864 fiscal y e a r e n d i n g J u n e 30. 1865 fiscal y e a r e n d i n g J u n e 30, 1866 fiscal y e a r e n d i n g J u n e 30, 1867 fiscal y e a r e n d i n g J r m e 30, 1868. fiscal y e a r e n d i n g J u n e 30, 1869 q u a r t e r e n d i n g S e p t e m b e r 30, 1869 Total examined ' ,$15,084,545 30i 460, 492 108, 319, 460 175;122r619 312, 282, 779 357,164,703 160, 652, 556 117, 504, 508 11,356,188 36 51 78 59 92' 71 16 64 35 1, 287, 947, 855 02 In addition to the above there were settled from June 30, 1861, to September 30, 1869, 8,050 supplemental property accounts and 3,251 supplemental money accounts, involving the sum of $1,908,018 81. SUBSISTENCE DIVISION. This division audits the accounts of all commissaries and acting commissaries of subsistence in the army, whose duties are to purchase the provisions and stores necessary for the feeding of the army, and see to their proper distribution. These commissaries render monthly money accounts with proper vouchers for the disbursements of the funds intrusted to them, together with a provision return and vouchers showing the disposition of pro^asions and stores purchased and received during each month. These accounts are received monthly through the office of the Commissary General of Subsistence, and "are every six months (or' oftener if the officer ceases to disburse) examined and audited in this division, and the money accounts and vouchers, together with a certified statement of their coiidition, referred t o t h e Second Comptroller of theV Treasury for his decision thereon. Upon their receipt back from the Comptroller with the statement approved, the officers, are then officially notified of the result of said examinations, and are called upon by this, office to adjust or explain any omissions or errors that may have been discovered. The money and provision accounts, together with all vouchers and papers belonging thereto, are, after examination, placed in the • settled files of this division for future reference, and remain permanently in the custody of this office. 116 REPORT 0N\ THE FINANCES. All the accounts rendered by officers doing duty in the Commissary Department during the late rebellion haA^e been examined and audited in this division; and the great majority of them satisfactorily adjusted and closed. I t is now employed in auditing the accounts received during the year 1869, all received prior to January, 1869, having been examined and audited. The following is a report-of the business transacted in the subsistence division during the fiscal year ending June 30, 1869: There have been received and registered during the year 3,461 money accounts of officers disbursing in the Subsistence Department, involving the expenditure of $9,521,999 58. During the same period 3,387 accounts (containing 54,653 vouchers) were audited and reported to the Second Comptroller of the Treasury, involving the expenditure of $10,051,101 92. In connection with the above, there were received and registered during the year, 3,017 provision returns, and within the same period 3y077 provision returns (containing 60,508 vouchers) were examined and adjusted. The total number of vouchers contained in the accounts examined was 115,161. During the year 976 official letters have been written; 789 pages of differences written and copied, and 3,825 queries received and answered, Average number of clerks engaged upon the division during the year, 7|. ^ KECAPITULATION. Accounts remaining on hand June 30, 1868, 1,225, involving $1, 935, 856 69 Accounts received during tlie year ending June 30,1869,3,461, involving. 9,521,999 58 Making a total of 4,686, involving 11,457,856 27 Accounts audited and reported to Second Comptroller during the year, 3,387, involving 10,051,101 92 Accounts remaining unsettled June 30, 1869, 1,299, involving 1,406,754 35 Provision returns on hand June 30, 1868 Provision returns received during the fiscal year . . . . . . . . 1,162 3,017 Total Provision returns examined during the year 4,179 3, 077 Provision returns remaining on hand June 30, 1869 1,102 Money accounts on hand June 30,1868 Provision returns on hand J u n e 30; 1868 J .• 1,225 1,162 2,387 Money accounts received during the fiscal year Pi'bvision returns received during the fiscal year 3,461 3, 017 r^ Total :.... Money accounts audited during the fiscal year PTOvision returns examined during the fiscal year \ •. 6,478 8,865 3, 387 3, 077 6,464 Total accounts on hand June 30, 1869 2,401 During the quarter ending September 30, 1869, there were received a.nd registered 772 money accounts, involving an expenditure of $1,699,347 78, to which add 1,299 accounts, involving an expenditure of $1,406,754 35, on hand Jnne 30, 1869, making a total of 2,071 accounts- THIRD 117 AUDITOR. involving $3,106,102 13, of which 678 accounts, involving $1,834,660 73, were audited and reported to the Second Comptroller during.the quarter, leaving unsettled 1,393 accounts, involving $1,271,441 40, as recapitulated below. Money accounts unsettled June 30, 1869, 1,299 Money accounts received during the quarter, 772 $1, 406,754 35 1,699,347 78 Total, 2,071 '. Money accounts audited during the quarter, 678 : 3,106,102 13 1,834, 660 .73 o . •Money accounts on hand Septemher 30, 1869, 1,393 -, 1, 271,441 40 Provision returns on hand June 30, 1869 Provision returns received during the quarter ^. ,.. Total Provision returns examined during the quarter 1,102 735 • 1,837 698 Provision returns remaining on hand September 30,1869 1,139 Number of letters Avritten during the quarter Number of vouchers in money accounts examined Number of vouchers in provision returns examined 229 12, 057 14, .484 Consolidated report of the operations of tlie suMstence division, Third Auditor's Offce, from June 30, 1861, to September 30, 1869. 0 • « . N u m b e r of a c c o u n t s . A m ' n t s involved. Provis'n. • RECER^ED. •Remaining-on h a n d J u n e 30 1861 . . .. l i e c e i v e d d u r i n g t h e fiscal y e a r e n d i n g J u n e 30, 1862 R e c e i v e d d u r i n g t h e fiscal y e a r e n d i n g J u n e 30, 1863 R e c e i v e d during" t h e fiscal y e a r e n d i n g J u n e 30 1864 R e c e i v e d d u r i n g t h e fiscal y e a r e n d i n g J u n e 30, 1865*. R e c e i v e d d u r i n g t h e fiscal y e a r e n d i n g J u n e 30, 1866 R e c e i v e d d u r i n g t h e fiscal y e a r e n d i n g J u n e 30 1867 R e c e i v e d d u r i n g t h e fiscal y e a r endino" J u n e 30, 1868 R e c e i v e d d u r i n g t h e fiscal y e a r e n d i n g J u n e 30, 1869 R e c e i v e d d u r i n g t h e q u a r t e r e n d i n g Sej)tember 30,1869 Total received Total examined.; 43 1, 384 "2, 490 7,144 5, 263 • 4,172 3,917 2, 528 3,017 ,735 • R e m a i n i n g u n s e t t l e d , as s h o w n .by t h e r e p o r t of t h e division for S e p t e m b e r 30, 1869 ' EXAMINED. Examined Examined Examined Examined Examined .Examined Examined Examined Examined during during during during during duriug during during during Money. .42 . 1,210 2, 028 6,586 4, 906 5,690 3,936 3,627 3, 461 .772 .$153, 249 17, 445, 013 33, 877, 064 124,393,717 149, 431,195 59, 029, 889 9,173, 423 11, 276,166 9, 521, 999 1, 699, 347 89 33 07 79 53 23 72 91 58 78 30, 693 29, 554 32, 258 30, 865 416,001,067 83 414, 729, 626 43 1,139 1,393 1,^^271, 441 40 810 1, 275 1,504 4,465 7,690 7,331 2,704 3,077 698 815 1,286 1,458 4,482 7,669 7,314 3,776 3,387 678 29, 554 • 30, 865 ' the-fiscal y e a r e n d i n g J u n e 30, 1862 t h e fiscal y e a r e n d i n g J u n e 30, 1863 t h e fiscal y e a r e n d i n g J u n e 30, 1864 t h e fiscal y e a r e n d i n g J u n e 30 1865 t h e fiscal y e a r e n d i n g J u n e 30', 1866 t h e fiscal y e a r e n d i n g J u n e 30, 1867 t h e fiscal y e a r e n d i n g J u n e 30, 1868 t h e fiscal y e a r e n d i n g J u n e 30, 1869 t h e q u a r t e r e n d i n g S e p t e m b e r 30, 1869 Total examined $10, 412, 017 20, 902, 771 95, 084, 540 155, 036, 222 82, 476, 254 26, 683, 047 12, 249, 009 10, 051,101 1, 834, 660 93 12 77 94 06 19 77 92 73 414, 729, 626 '43 ENGINEER DIVISION. This division is employed in the examination of the accounts of engineer officers of the army and engineer agents, who, under the diirec- 118 REPORT ON THE FINANCES. tion of the Chief Engineer of the army, disburse moneys out of the various appropriations for public works, now 175 in number, made from time to time by Congress, and which may be classed under the following general heads, viz: The purchase of sites and materials for, and the construction and repairs of the various fortifications throughout the United States. Construction and repairs of roads, bridges, bridge-trains, &c., for armies in the field. Surveys on the Atlantic and.Pacific coasts. Purchase of sites and materials for and the construction of sea-coast defenses. Examination and surveys of the northern and western lakes and rivers. Construction and repairs of breakwaters. Repairs and imjprovement of harbors, both on the sea and lake coasts. Improvement of rivers and purchase of snag and dredge boats for the same. And in general aU appropriations of a similar nature are disbursed under the direction ofthe Chief Engineer, and the accounts of the disbursing officers are examined and adjusted by this division. • The average number of clerks employed i n t h i s di\dsion for the ten inonths from June 30, 1868, to April 30, 1869, was eleven ; number now employed, six. The following statements show the transactions of this division since June 30, 1868: Statement of bnsiness transacted by the engineer division diiring the year ending June 30, 1869. i N o . of accounts. • 1 0, A m o u n t involved. 1 A c c o u n t s on file J u n e 30 1868 Accounts received during the year Total .. ... Accounts examined during the year . . - A c c o u n t s r e m a i n i n g on file J u n e 30, 1869 . - . 317 109 9 175 |4,210, 661 '46 5 409, 538 34 426 381 184 141 9, 620,199 80 7, 325, 724 36 43 2, 294, 475 44 ;'' The amounts of credits allowed to officers during the year is $7,359,224 75. • Stateinent of business transacted by the engineer division during the first quarter of the year ending June 30,1870. N o . of accounts. A m o u n t involved. 12, 294, 475 44 1, 245, 463 34 On file J u n e 30, 1869 R e c e i v e d d u r i n g J u l y , A u g u s t , a n d S e p t e m b e r , 1869 . Total Examined during the quarter R e m a i n i n g on file S e p t e m b e r 30, 1869. 101 52 3,539,938 78 2, 602, 827 04 49 937, 111 74 The amount credited to officers during the quarter is $2,767,854 54. THIRD ^ 119 AUDITOR. STATE WAR CLAIMS DIVISION. , The duties of this division embrace the settlement of all claims of tlie several States for costs, charges, and expenses properly incurred by theni for enrolling, subsisting, clothing, supplying, arming, equipping, paying, and transporting its troops employed in aiding to suppress the recent insurrection against the United States under the various acts and resolutions of Congress relating thereto. Stateinent shoiving the operations of the State war claims division for the year ending June 30, 1869. Original a c c o u n t s . \ No. Amount. Special s e t t l e m e n t s . No. Amount. On h a n d J u n e 30, 1868 R e c e i v e d d u r i n g t h e fiscal y e a r 7 38 $1, 671, 688 63 1,733,866 82 32 %4, 569, 592 83 Total R e p o r t e d d u r i n g t h e fiscal y e a r '. 45 33 3, 405, 555 45 2,310,10139 32 4, 569, 592, .83 On h a n d J u n e 30, 1869 12 1, 095, 454 06 S u s p e n d e d a c c o u n t s on difierence s h e e t s 99 5, 301, 672 45 .«* ' • Statement shoiving the operations of the State ivar claims division for the quarter endiug September 30, 1869. '' . . Original accounts. No. On h a n d J u n e 30 1869 R e c e i v e d durin*'* t h e q u a r t e r Amount. 12 8 Special s e t t l e m e n t s . No. Amount. $1, 095, 454 06 , 2, 074 00' 7 $676, 335 21 1, 097, 528 06 ., 8, 892 55 7 7 676, 335 21 676, 335 21 Total Reported during the quarter 20 10 On h a n d S e p t e m b e r 30, 1869 10 1, 088, 635 .51 S u s p e n d e d a c c o u n t s on difference s h e e t s 99 • 5, 231, 571 69 CLAIMS DIVISION. This division is charged with the examination of all claims presented to this office except pension, back pay, a.nd bounty-land clainis of the war of 1812, and claims by the several States for reimbursement of expenses incurred in raising troops. Its duties embrace the settlement of claims of a miscellaneous character arising in the various branches of service in the War Department, growing out of the purchase or appropriation of supplies and stores for the army, the purchase, hire, or appropriation of water-craft, railroad stock, horses, wagons, and other means of trausportation, the transportation contracts of the army, the occupation of real estate for camps, barracks, hospitals, fortifications, &;c., the hire of employes, mileage, court-martial fees, traveling expenses, commutations, &c., &c., of claims under the act of March 3, 1849, and its amendments, for compensation for water-craft, railroad engines and cars, horses, wagons, &c., lost or destroyed while in the military service of the United States, and .for horses and equipage lost in such service by officers or soldiers; of claims under the act of March 2,, 1861, growing out of the Oregon and 120 REPORT ON THE FINANCES. WashiDgton Indian war of 1855 and 1856, and other Indian war claims; of claims of various descriptions under special acts of Congress; of any claims not otherwise assigned by law. The following statements show the business transacted by this division during the fiscal year ending June 30, 1869, and the condition of its business at the commencement and at the end therepf: . 1. Miscella^neous claims.—There Avere on hand July 1, 1868, of this class, 3,531 claims, in 2,398 of which an aggregate of $1,390,894 76 was claimed, the amounts claimed in the others (1,133) not being stated. During the year ending'June 30, 1869, there were received 2,778 claims, in 2,699 of which an aggregate of $3,518,940 23 was claimed, the amounts claimed in the others (79) not being stated. During the same year there were settled and otherwise disposed of 2,194 claiins, the aggregate allowed thereon being $2,009,737 59. " In 2,162 of these an aggregate of $2,414,254 77 was^ claimed, the amounts claimed in the others (32) not being stated. This number (2,194) includes 297 claims referred elsewhere for adjudication, the aggregate claimed therein being $63,428 01. There remained on hand June 30, 1869, of this class, 4,115 claiins, in 2,935 of which an aggregate of $2,495,580 22 was claimed, the amounts claimed in the others (1,180) not being stated. Of special reports 120 were made in reference to this class of claims. The following table shows the condition of the business of this branch of the division on June 30, 1869: No. A . Claims u n d i s p o s e d of a n d r e m a i i i i n g on 1868 B . Claims received d u r i n g t h e y e a r e n d i n g C. Claims s e t t l e d a n d o t b e r w i s c disposed y e a r e n d i n g J u n e 30 1869 ... n . Claims u n d i s p o s e d of a n d r e m a i n i n g on 1869 A m o u n t claimed. A m o u n t allowed. h a n d J u n e 30, $1, 390, 894 76 3, 518, 940 23 3,531 J u n e 30, 1869.. of d u r i n g t h e 2,778 h a n d J u n e 30, 2,194 2, 414, 254 77 $2, 009, 737 59 2, 495, 580 2,2 4,115 A. Tbis amomit is tbe aggregate claimed in 2,398 claims. In the remaining 1,133 no sums are stated. IB. This amount is the aggregate claimed in 2,699 claims, no amount being stated in the remaining 79. C. This amount is the aggregatc.claimed in 2,162 claims, the amounts claimed in the other 32 not being stated. Also, this number and amount includes 297 claims referred elsewhere for adjudication, the a.raoant claimed therein being $63,428 01. D. Tills amount is the aggregate claimed in 2,935 claims, the amounts claimed iii the other 1,180 not being stated. • " ' ' 2. Claims for, compensation for horses, (^c, lost in the military serviceThere were oh hand July 1, 1868, of this class, 6,289 claims, the aggregate claimed therein being $1,152,661 05. During the year ending June 30, 1869, there were received 427 claims, in which an aggregate of $107,271 5S was claimed. During the same period there were settled 818 claims, in which an aggregate of $166,581 04 Avas claimed, and an aggregate pf $88,621 32 allowed. Of these, 542 were allowed and 276 disallowed. There were on hand June 30, 1869, 5,898 claims, in which a;n aggregate of $1,093,351 59 was claimed. During the year, 4,181 cases Avere examined and suspended and 1,315 briefs Avere made. The folloAving table shows the condition of the business of this branch of the division on June 30, 1869 : , No. On hand undisposed of June 30,1.868 Received during the year ending June 30,1869: .' A. Settled and otherwise disposed of during the year endiug June 30, 1869 : On hand undisposed of June 30,1869 A. Of this number 542 were allowed, and 276 disallowed. Am't claimed. Am't allowed • 6, 289 $1,152, 661 05 107, 271 58 427 818 166, 581 04 1,093, 351 59 ,|88, .621 32 1^1 <EHIRD AUDITOR^ 3. .Claims for compensation for vesselsy(&c.j lost.in the service.—Oi -tMk class there were on hand July 1, 1868, 83 claims, in which an aggregate of ;$881,841 11 was claimed. During the year ending June 30, 1S69, there Avere received 9 claims, the aggregate claimed therein being $67,837 79. During the same period 14 claims have been settled, tlie aggregate claimed therein being $150,877 p4,,and the aggregate allowed $110,775 01. There remained on hand June 30, 1868, of this class, 78 claims, the aggregate claimed therein being $798,801 86. The folio win g table exhibits .the condition ..of this branch of the 'division June 30, 1869: No. Claims on band undisposed of June 30, 1868 Claims received during the year ending June 30,1869 Claims settled and otherwise disposed of during the year ending June .30. 1869. .* .' Claims on hand undisiDOsed of June 30, 1869 Amount claimed. Amount allowed. 83 9 $881,'841 11 • ,67, 837 79 14 78 150, 87-7 04 7.98, 801.86 ^110,775 01 4. Oregon and Washington Indian ivar claims.—^There were on hand July 1, 1868, of this class, 894 claims, in 470 of which an aggregate of $108,373 32 was claimed, the amounts claimed i n t h e others (424) not being stated. During the year ending June 30,1869, there Avere received 99 claims, in 54 of Avhich an aggregate of $22,726 97 was claimed, the amounts claimed in the others (45) not being stated. During the same period 130 claims Avere settled, the aggregate alloAved thereon being $27,643 34. In 83 of these an' aggregate of $40,923 45 was claimed, the amounts claimed in the others (47) not being stated. There remained on hand June 30, 1869, of this class, 863 claims, in 441 of which an aggregate of $90,176 84 was claimed, the amounts claimed in the others (422) not being stated. The folloAving table shows the condition of the business of this branch of the division on July 1, 1869 : No. A. Claims ou hand undisposed of June 30,1868 B. Claims received during the year ending June 30,1869.. C. Claims settled and otherwise disposed of during the year ending June 30,1869 .' D. Claims on hand undisposed of J.un.e 30, 1809 894 99 Amomit claimed. Amount allowed, $108, 373 32 22, .726 97 40,923 45 90,176 84 A. This amount is the aggregate claiined in .470 cases, the amounts claimed in the other stated. . " B. This aniount is the aggregate claimed in 54 cases, the amounts Claimed in the other stated. , C. This amount is the aggregate claimed in 83 cases, the amo.unts claimed in the other stated. D. This amount is the aggregate claimed in .441 cases,- the amo.unts .claimed.in the ether stated. ' •• . • • • . 127,643 34 424 not being 45 not being '•: 47 not being 4.22 not-being There haye been during the year 5,828 letters received, and 8,453 written. The following report shoAvs the labor perfori^ed by this division during the quarter ending September 30, 1869, and the condition of the business at the beginning and end of the quarter. 1. Miscellaneous claims.—There were on hand July 1, 1869, of this class 4,115 claims, in 2,935 of which an aggregate :0f $2,495,580 22 was claimed, the amounts claimed in the .other 1,180 not being stated. Dur^ ing the quarter 328 claims were received, in 311 of which an .aggregate of $743,953 was claimed, the amounts claimed in the other 17 not b<eing 122 REPORT ON THE FINANCES. stated. During the same period 363. claims were finally disposed of, in 349 of Avhich ^n aggregate of $750,109 87 was claimed, the amounts claimed in the other 14 not being stated. The aggregate allowed thereon was $565,239 31. Of these, 343 were stated and reported to the Second Comptroller, in 322 of which an aggregate of 742,216 04 Avas claimed, the amounts claimed in the other 11 not being stated, and 20 were referred elscAvhere for adjudication, in 17 of Avhich an aggregate of $3,893 83 was claimed, the amounts claimed in the other 3 not being stated". There remained on hand September 30,1869, of this class 4,080 claims, in 2,8*97 of which an aggregate of $2,489,423 35 was claimed, the amounts claimed in the other 1,183 not being stated. During the quarter 33 special reports Avere made relative to this class of claims. 2. SteamerSj d c , lost.—There Avere on hand July 1, 1869, of this class 78 claims, in which an aggregate of $798,926 86 was claimed. During the quarter one-claim of this class was receiA^ed, in which $125 was claimed. ISlo claims of this class have been finally disposed of during the quarter. There remained on hand September 30, 1869, of this class 79 claims, in A\diich an. aggregate of $799,051 86 was claimed. 3. Oregon and Washington Indian tear claims.—There were on hand July 1, 1869, of this class 863 claims, in 441 of which an aggregate of $90,176 84 was claimed, the amounts claimed in the other 422 not being stated. Therp were receiA^ed during the quarter 29 claims, in 22 of which an aggregate of $997 45 Avas claimed, the amounts claimed in the other 7 not being stated. There were settled during the quarter 51 claims, in 27 of which an aggregate of $3,182 45 Avas claimed, the amounts claimed in the other 24 not being stated. The aggregate allowed Avas $3,640. There reinained on hand at the end of the quarter, (September 30,1869,) 841 claims, in 436 of which an aggregate of $87,991 84 was claimed, the amounts claimed in the other 405 not being stated. During the quarter 625 letters have been received in this division, and 383 were Avritten. HORSE CLAIMS DIVISION. For couA^enience this has been made a separate and independent division, the duties of AA^hich embrace the auditing of claims under the act of March 3, 1849, and its amendments, for compensation for the loss of horses Avhile in the military service of the United States, in battle, or in consequence of wounds received in battle, or because'of the unavoidable' dangers of the sea Avhen on board of a government transport vessel, or because ofthe failure of the gOA^ernment to supply transportation, or in consequence of the gOA^ernment failing to supply sufficient forage, or because the rider was dismounted and doing duty on foot at a station . detached and separated from his horse, or because the horse was turned out to graze, or by surrender to the enemy; and for the loss of horse equipments lost in consequence of the loss of the horse aforesaid; and also for the loss of horses, mules, oxen, wagons, sleighs, or harness, while in the military service of the United States, by impressment or contract. The following is a report of the business of this division during the quarter ending September 30,1869, and the condition ofthe same a t t h e end thereof: The number of claims received and docketed during the quarter is 86, in which the aggregate amount claimed Avas $14,763 33. The number settled and finally disposed of during the same period (including those receiA^ed prior to, as well as during the quarter) was 197, in which the aggregate amount claimed was $29,087 21, and on which the aggregate THIRD 123 AUDITOR. amount allowed was $16,787 57. There haA^e been during the quarter 2,124 letters written, and 625 have been received and docketed. 1,025 claims ha-A^e been examined and suspended, and 329 briefs made. The following table presents the condition of the busmess of this division at the commencement and close of the quarter, as well as its progress through the quarter. No. Amount. C l a i m s on h a n d u n s e t t l e d J u n e 30,1869 C l a i m s received d u r i n g t h e q u a r t e r e n d i n g SejDtember 30,1869.. Total Claims allowed d u r i n g t h e q u a r t e r e n d i n g S e p t e m b e r 3 0 , 1 8 6 9 . . . R e j e c t e d on s a m e ' Claimed Claims disallowed d u r i n g t h e q u a r t e r e n d i n g S e p t e m b e r 30,1869. D e d u c t a s finally disposed of d u r i n g t h e q u a r t e r Claims on h a n d u n s e t t l e d S e p t e m b e r 30, 1869 124 73 No. Amount. 5,898 86 $1,093,351 59 14, 763 33 5,984 1,108 114 92 197 5, 787 29,-088 21 1, 079, 026 71 $16, 787 57 2, 856 64 , 19, 644 21 9, 444 00 PENSION DIVISION. The duties devolving upon this diAasion are keeping an account with each army pensioner of the United States, the date of commencement, rate, reduction, termination of disability, transfer, remarriage, death, and expiration, whether by limitation or children becoming sixteen years of age. Also keeping an account with the army pension agents, of whom there are 59; charging them with all moneys advanced by the government to pay pensions, to examine and audit vouchers and accounts ux3on Avhich payments are made, and all other disbursements on account of pensions. The i3ension rolls on the 30th June, 1868, and 30th June, 1869, compare as follows: Revolutionar.y act, July 4,1836* Revolutionary act, February 2,1848..' Revolutionary act, July 29,1848 Revolutionary act, Eebruary 3,1853 AVar of 1812, Elorida, Mexican, Indian, and other Avars War of the rebellion, invalids .War of the rebellion, widows, minors, &c :— Malsiing a total, (not including children who receive $2 per month under the act of July 25, 1866) , 1868. 1869. 1 55 45 787 1,303 74, 782 90, 052 1 54 38 795 1,298 81, 579 101,360 167, 025 185,125 * Nancy Serena, widow of Joseph Seiena, revolutionary soldier, paid at Pittsburg, Pennsylvania. Married prior to 1783. There were pensions increased during the year, iuA^alids, 2,908; there Avere pensions increased during the year, widows and others, 11,998; there Avere pensions added to the rolls, invalids, 7,120. The amount drawn from the treasury to pay pensioners during the year ending June 30, 1869, was $28,693,825 47. The amount drawn from the treasury to pay pensioners during the first quarter of the year ending June 30, 1870, was $12,299,193 24. Compared with the report of last year, the account is as follows: Report for 1868 Report for 1869 Increase in 1869 j $28,660,116 75 28,693,825 47 33,708 72 124 REPORT ON T H E FINANCES. .Report for 1st ciuarter, 1869 Report for 1st quarter, 1870 .-. :|11,.073, 486 75 12,299,193 24 Inerease 1st quarter, 1 8 7 0 . . : 1,225,706 49 The follOAving tabular statements show the ainount of business disposed of h j the pension division during the year ending June 30, 1869, and during the first quarter of the year ending June 30, 1870. Meport of the business of the pension division during the fiscal year ending June 30, 1869. Monthly accounts on hand July 1, 1868, 647, involving Received during the year, 687, involving $27,712,254 87 27, 319,693 03 Total, 1,334, involving Reported to Second ComptroUer, 697,involving 55,031,947 90 20,220, 355 07 Remaining on hand, June 30, 1869, 637, involving 34,811, 592 83 Special claims for settlement at treasury, receivedSettled : Amount involved. Returned under act of July 27, 1868 Pensions recorded, transferred, and increased Dropped Letters received : ^ Letters- written i 374 140 $13,394 66 234 130,367 3, 346 3, 432 4,027 Quarterly report of the business of the pension division during the first quarter of the fiscal year ending June 30, 1870. Monthly accounts on hand July 1, 1869, 637, involving Received during the quarter, 170, involving 34,811,592 83 3,376, 484 27 Total, 807, involving Reported to Second Comx^troller, 200, involving 38,188,077 10 7,154, 601 38 Remaining on hand September 30, 1869, 607, involving '. 31,033,475 72 Pensions recorded and increased Pensions transferred Letters received Letters written : 26, 388 3,557 706 815 Business of the pension division for 'the fiscal years 1868 and 1869, compared. .No. Accounts on.hand J u l y l , • 401 $16, 094, 239 71 1867 Accounts received during the year 728 23, 822, 743 16 Total Accounts reported-to Second Comptroller during year.. Remaining unsettled July .1,1868 1,129 482 647 No. Am't involved. 39, 916, 982 87 . Accounts on hand J u l y l , 1868 Accounts received dui'ing the year Total Am't involved. 647 -•$27, 712, 254 87 687 27, 319, 693 03 1, .33.4 55, 031, 947 90 12, 204, 728 00 Accounts reported to Sec'd Comptroller during year. 697 20, 220, 355 07 27, 712, 254 87 Remaining unsettled July 1,1869 637 34, 811, 592 83 ' THIRD AUDITOR. 1 ' 125 • . • • . . Business of tlm peitsiori division fot thefirst quarters-of lS69'dnd'lS70, corfipared: No. 647 r $27, 712; 254 87 172 1,799,630 60 : 819 J29, 511, 885 47 A c c o u n t s on h a n d J u l y 1, 1868 A c c o u n t s of a g e n t s r e c e i v e d 1st q u a r t e r , 1869 Total 1 A m ' t involved. A c c o u n t s r e p o r t e d to Second Comptroller d u r i n g t h e 1 s t q u a r t e r of 1869 156 Ou h a n d S e p t . 30, 1868 . . . . . . . 663 4,137, 363- 71 No. A c c o u n t s on h a n d J u l y 1, 1869 ' R e c e i v e d d u r i n g 1st q u a r t e r of 1870 • -.. Total.- Am'tinvolved. 637 $34, 811, 592' 83 170 3, 376, 484^ 2T 807 38,188, 077" 10 A c c o u n t s repoi'ted t o Sec'd Comptroller d u r i n g 1st q u a r t e r , 1870 200 7,154, 601 38' On h a n d S e p t . 30, 1869 . . . . . 607 31,033,475 72 1 |25, 374, 521 76 Table exhil)iting the money paid \to pensioners in the United' States at the several agencies •" during the year ending Jtme 30, 1869. ' 1 Ag^ucy. State. Maine M a i n e -. Maine New Hampshire New Hampshire Vermont Vermont Massachusetts *Rhode I s l a n d New York New York . ... New York New York New York New York New York New York : New York New Jersey Connecticut Connecticut Pennsylvania Pennsylvania Pennsylvania .. . Pennsylvania Pennsylvania, Delaware Delaware.. Maryland Maryland D i s t r i c t of C o l u m b i a Virginia W e s t Virginia N o r t h Carolina Louisiana .. .. Arkansas Tennessee Tennessee . Tennessee Tennessee Kentucky Kentucky.... Kentucky Mfcbiga.n Michigan Micbif^an Michigan Ohio Ohio' Ohio Ohio Indiana Indiana... Indiana Indiana Indiana Illinois • _ : Augusta.'. Portland I3augor Concord Portsmouth Rutland'. St. J o b n s b u r y Boston Providence Albany . . . do Brooklyn do . Canandai'Tia N e w Y o r k City do do do Trenton do Hartford.... do Philailelphia do i do\ . ......do Pittsburg Dover Wilmington Bailtimore-. .• do AVashington . . . . do . -1 Richmond Wheeling Raleigh N e w Orleans Little Rock Knoxville . d o NashviUe do Louisville . do . . . . Lexington Detroit ......do Gri'and R a p i d s do Cincinnati . Cleveland Columbus . d o . . . Indianapolis do Madison P o r t AVayne do Chicaao-- Agent. H e n r y Boynton ... M. A. Blanchard Grideon M a y o D a v i d Cross J. H. Shapley Newton Kellogg E. 0. Redington G-. C. T r u m b u U W . H. Townsend D . AVright S. H ! K . P a r s o n s AV. V . P o r t e r D . AV. H a y n e s L. M. D r u r y A. Pobes... W. H. Lawrence P . C. AVagner. G . M . Van Buren P. Dickenson J. P . Rusling G u y R. P h e l p s D , C. R o d h i a n E . AV. C. G r e e n e AV. T. F o r b e s P. P . Burmeister A . R. C a l h o u n James McGregor =. D . P . B u r t o n . E. D. Porter T. K ; CarroU H. Adreon Robert Clark AV. T . C o l l i n s . . . . ' . . . . . J . T. S u t t o n •-. J . M., D o d d r i d g e . . . ' . . . C. H . B e l v i n P. J. Knapp J. W . Demby J o h n Caldwell D . S. B o y n t o n P. W. Maxey W . J . Stokes E. P . Gallagher Samuel McKee A. H. Adams H . Bai-ns A. Kaicben S. W . A l l e n T. Poot AVilliam E . D a v i s L . Swift J . AV. D w y e r J . A. Norris J . P . AViggins C. AV. B r o u s e M a r k TUton Sol. D . Bayless H. Iddings. C. T. H o t c h k i s s Invalids. Widows; $154, 093 183, 548 143, 310 176,251 43, 791 83, 851 104, 944 611, 442 56, 824 537, 813 5,726 4.6,261 41, 257 555, 654 85 87 08 23 52 70 34 84 87 57 98 01 00 16 346, 491 6, 294 203, 520 8, 667 102, 633 14, 623 416,241 397, 600 70 93 40 27 18 89 61 37 327, 816 22, 433 1, 032 112,262 8, 846 173, 813 11, 665 14, 671 137,190 6, 568 16, 232 8, 671 56,100 5, 222 32, 319 1, 001 95,131 88 21 66 34 05 00 22 95 90 60 09 32 74 61 82 57 53 1, 489, 585' 51 49, 257 05 546, 659 29 40, 534 921, 338 46 183, 309 90 19 488 15 188,174 09 26i 269 04 40, 836 37 335,104 02 44;641 82 29, 037 90 74, 224 63 221,154 10 43,878 08 141, 656 10 5, 868 49 431, 099 89 50, 752 335,582 8, 828 65, 689 1, 466 453,-402 285, 862 262,. 571 11,741 406, 761 45, 693 • 79, 340 150,977 04 6689 57 39 26 64 92 68 68 65 53 34 262, 032 57 634, 364 16 33i 197 38 104,516 90 6,118 82830,610 26 449,166 64 541, 374 18 18,147 55 973;856 68" 93,587 86 192, 715 48 319,523 16 238. 551 44 256, 554 17 $271,158 263,107 252, 535 297, 613 87, 209 169, 566 180, 919 1, 033, 997 130, 817 900, 786 9,204 94,761 96, 762 769; 817 711,726 50; 678 40' 23 03 72 01 96 81 06 13 95 35 57' 24 27 86 90 377, 581 02' 19,159 12 271 134 67 67, 960^ 45 126 REPORT ON THE FINANCES. Table exhihiting the money paid to pensioners in the United States, tf c.—Continued. Stfite. Agent. Agency. Chicago . Springfield do Centralia Salem . Ouincv do .- Des Moines do Dubuque Marion Pairfield Milwaukee AVisconsin Madison AVisconsin La Crosse St. Paul Minnesota Missouri - - - St. Louis do Macon City Missouri Topeka Omaha Nebraska San Francisco California Oreffon Citv Washington Territory . . . Vancouver NCAV Mexico i Santa r 6 Fort Gibson Cherokee Nation Illinois niinois niinois Illinois niinois lUinois Illinois Iowa Iowa Iowa Iowa. B. J. Sweet . I. J. Bloomfield WiUiam Jayne C. D. Hay ... J. S. Martin J. M. Rice . B. M. Prentiss J. D. Thompson S. Goodsell. M. Mobley J. B. Young. D. B. Wilson M. H. Fitch Thomas Re;^Tiolrls.. -.. J . A. Kello"-g . . . . R. B Galusba E. B. Brown ..: James Lindsay . J. T. Clements C. B. Lines E. A. AUen •.. J. AV. Shanklin H. AVarren S W Brown J. L. Collins J. B. Jones Total InvaUds. $13, 866 00 200, 216 36 16, 492 25 204, 233 99 6, 758 57 148, 916 95 5,177 41 65, 488 25 2, 807 13 106, 750 36 112, 836 97 208,129 72 77, 956 41, 778 78, 512 78, 064 56, 513 146, 439 70, 355 6, 932 13, 675 1, 835 1, 488 li 642 374 99 67 70 63 33 37 18 13 56 70 50 99 93 9, 336, 293 19 Widows. $30,635 01 346,127 44 48, 025.34 595, 230 11 26, 374 23 214, 443 54 14, 657 20 165, 701 28 7, 857 67 233, 382 70 233, 808 332,126 201, 402 101,462 165,172 250, 600 150, 387 403, 001 93, 203 8, 897 15, 383 . 2, 881 41 86 52 61 49 53 35 18 52 22 89 22 2 147 27 15, 713 74 18 343 054 70 On taking cliarge of this bureau in Marcli last, I found the pension division, with all its pa.pers and records occupying a private building in the city, with small rooms and poor light, and every way unsuited to the convenient and comfortable dispatch of its business, and what was much worse, the important files and records, invohing the settlement of many millions of dollars, all exposed to the risks of fire. On suggesting to you the condition of the division, you very promptly directed its restoration to the treasury building, which Avas done. This removal necessarily produced a temporary suspension of work, and when it was resumed everything was in confusion, consequent upon the remoA^al. . The force employed was also largely reduced, while the work was nearly or .quite two years behind. The iinportance of getting it up with the. current business was very apparent; the closer the settlements can be kept up to the actual disbursements of pension agents, the less the opportunity for OA^er-drafts by mistake or design, resulting not unfrequently in defalcations and frauds upon the treasury. There are now on file for settlement count, by pension agents' accounts, as follows: Accounts of 1867 Accounts of 1868--..: Accounts of 1869 Total ' L , ;.. 72 512 257, 841 By some mistake they have been set doAvn at 637, a difference of 204; the count must be correct, but it is difficult to say Avhen or how the error in reporting the number first occurred. The force employed in the diAHLsion, when it was removed to the treasury buildiug, consisted of 29 clerks and 2 copyists; since June 30,1869, it has 21 clerks and 2 copyists, and these are deemed sufficient to get tlie Avork up with the current business by the close of the present fiscal year, or within a reasonable time ' thereafter. THIRD 127 AUDITOR. BOLTNTY LAND DIVISION. The duties of this diAdsion are to report the services of soldiers to the Commissioner of Pensions, in all bounty land applications arising from the "war of 1812,'' and the several "California wars" for the supression of Indian hostilities in tliat State; also settle claims for arrears of pay in the war of 1812, and half-pay pensions to Avidows and orphans of said war, under the act of Congress of April 16, 1816. During the fiscal year ending June 30, 1869, elcA^en hundred and ninety-seven (1,197) bounty land claims, under the acts of Congress of 28th of September, 1850, ^d of March, 1855, and supplemental acts, have been examined, and returned to the Commissioner of Pensions for his action. Forty-one (41) inyalid pension claiins have been reported to the < Commissioner of Pensions! for his action. One (1) half-pay pension claim, under act of Congress ofthe 16th of April, 1816, has been settled, amount involved $520 50. Of letters 292 have been written on matters relating to the war of 1812, and th|e war of the revolution. During the quarter endijng September 30,1869, 316 bjounty land applications have been examined and reported to the Commissioner of Pensions for his action. There have been 72 letters written on subjects relating to the division. | R E F U G E E S , FREEDMJEN, AND ABANDONED LANDS DIVISION. The accounts of the agents and officers of the Bureau of Eefugees, Freedmen, and Abandoned Lands settled in this office are for moneys paid out by the agents aiid officers of the bureau for stationery and printing, quarters, and fu|el, commissary stores and medical supplies, transportation, rents, repairs, and building of schools and asylums, and pay of superintendents of schools, clerks, agents, and officers of the bureau, telegraphing and postage, and a few incidental expenses, such" as the necessary employnient of colored labores, with a view to ameliorate their condition, ! The accounts of the Stat;es comprise charges for moneys expended by them in enrolling, subsisting, clothing, supplying, arming, equipping, paying, and transporting its troops employed in aiding to suppress the insurrection against the United States. Report ofthe operations of this division for the fiscal yea ' ending June 30, 1869 Money accounts. ! No. i Amount. 1 Remaining on hand June 30,1868 Received during the fiscal year i i Total Reported during the fiscal year Remaining on hand June 30,1869 .. 50 4 185 ^46,176 35 2, 664, 048 49 1,210 ' 189 . 134 2, 710, 224 84 2, 044, 895 03 1,260 1,224 ' 55 665, 329 81 36 1 .'. 128 R E P O R T ON THE FINANCES. The following is a report of the operations of this division for the quarter ending September 30, 1569: Money accounts; No. Remaining" on h a n d J u n e 30 1869 Received during the quarter . Total Reported during the quarter " .. . ... R e m a i n i n g on h a n d S e p t e m b e r 30,1869 • III Amount. 55 20 $665, 329 81 612, 662 22 36' 94 7522 1,-277, 992 03 285,293 53 130. 67 53 992, 698 50 63 REGISTRY DIVISION. The duties of this division are to register the money accouhts of all disbursing, officers,in the Quartermaster, Commissary, Engineer, Pension, Bureau of Eefugees, Freedmen, and Abandoned Lands, and Signal Departments, and all returns of internal revenue tax, abstracts of transfers of money, and other miscellaneous papers appertaining to accounts audited in this office; to acknowledge, indorse, register, and file, or transmit the same; to see to their prompt rendition, and to report delinquents to the Second Comptroller, and to ansAver all queries- relatiA^e to the indebtedness of deceased, retired, and other officers. During the fiscal year ending June 30,1869, there haA-^e been received, acknoAvledged, indorsed^ registered'and-filed, or transmitted to the proper bureaus,of the War Department, 9,317 money acci3unts current- of disbursing officers, to Avit: Commissary, 4,118; Qaartermaster 3,105; Em* gineer, 999; Pension, 730; Bureau Eefagees, Freedmen; and Abandoned Lands, 357; Signal, 8; Eeturns of internal revenue tax, abstracts of transfers of money by disbursing officers; and other miscellaneous papersreceived, acknowledged, recorded, and filed, 4,650. Letters receiA^ed and filed, 211. Letters Avritten to officers relatiA^e to their accounts, 393'. Eeceipts for money transferred by disbursing officers recorded, 5,476. Disbursing officers reported to the Second Comptroller as delinquentin the rendition of their accounts, 312. Queries relative to the indebtedness of deceased, retired, and other officers answered, 3,975. Dtiring the first quarter of the fiscal year ending June 30, 1870, there haA^e been received, acknowledged, indorsed, registered and filed, or transmitted to the proper bureaus of the War Department, 2,074 money accounts and accounts current of disbursing officers, to Avit: Commissary, 995; Quatrtermaster, 738; Engineer, 24cS; Pension, 176; Bureau of Eefugees, Freedmen, and Abandoned Lands, 17. Eeturns of internal revenue tax, abstracts of transfers of money by disbursing officers, and other miscellaneoLis papers received, acknowledged, recorded, and filed, 1,084. Letters received and filed, 42. Letters written of officers relative to their accounts, 76. Eeceipts for money transferred by disbursing officers recorded, 1,181. Disbursing officers reported to the Second Comptroller as delinquent in the rendition of their accouhts, 130. Queries relative to the indebtedness of deceased, retired, and other officers answered, 842. I fully indorse the recommendation of my immediate predecessor, in his report of the 29th October, 1868, viz: ^^The experience ofthe past fully justifies the necessity and propriety of a statute of limitation to all claims against 'the government, and of THIRD AUDITOR.,7 .1 - 129 securing the testimony in relation to all such as exist within a reason able time, and while the facts are attain able. Even now claim s for services, &c., in the revolutionaryi war are frequently arising, where from lapse of time, destruction or decay of records, or total want of knowledge where to look for the facts, effectually prevent the refutation of any statement that may be made. Wljien, in like manner, years shall have elapsed, and by no means the number that have passed since the Eevolution, claims will be brought forward for property taken or destroyed during the recent rebellion, and in all probability the least worthy wiU be the best sustained and first'Ipkid. The experience of over the third of a century in the examination of claims causes me to urge this matter on your serious attention." i And I wiU add to this suggestion that as the practice of rehearing cases by the Auditor, after a full consideration, and a decision once pronounced thereon, is not uniform, in some cases several hearings have been had, and several awards made, sometimes for, sometimes against the claimant, sometimes for cine amount and sometimes for another, and all upon substantially the same eAddence; sometimes one Auditor overruling his predecessor, and again overruling himself, it would be well, if by some proAdsion by Congress a rule should be prescribed for the adjudications in this office, that uniformity might be preserved, and that a period should be fixed when litigation of claims should have an end. The technical exactness required in the settlement of the property accounts of army officers is such that it is almost impossiblie for the majority of them ever to obtain certificates of non-indebtedness, and thus they must remain, for the residue of their lives, apparent (iefaulters to the government, involving alike their families and their bondsmen. In a very large proportion of the cases, when accounts of officers are suspended, and from which there now appears no visible method of escape, if suits were instituted against them in courts, and the' benefit of the rules of testimony, afforded them, as are allowed to all litigants in civil courts, very fcAv judgmentls could be procured against them. Then why -hold them bound up by charges that haA^e the crushing force of declared bankruptcy, when, in fact, no legal or equitable claim exists against them*? It seems to me that some provision should be made by Congress to remedy this great e^il. . More than four years haA^e elapsed since the war closed, ancl yet the rigor of these rules has not been relaxed, and almost eA^ery; officer in the .army, who has inquired after his account, has found himself embarrassed by them, and many of them, in effect, ruined, so far a^ business reputation and pursuits are con-^ cerned. If a claim be siich that, with the aA^ailable proof, the party would be entitled to a judgment in a common law court, he certainly should not be further held! to answer here. Give him his certificate of non-indebtedness, let him idraw the pay that has been due him for years, and unjustly withheld froin him, without interest, and make him once more, what he was before he entered the service of his country, a free man, 1 respectfully invite your especial attention to the statement of duties assigned the claims diAdsion. I t is, perhaps, the most important, as regards its effect upon the treasury, of any division of this bureau. For the year ending June 30, 1868, claims were alloAved and paid out of the treasury amounting to I $2,990,849, and for the year ending June 30, 1869, claims alloAved and ipaid amount to $2,234,777. These claims require and receiA^e a rigidi examination, and involve, more or less, questions of law, upon the determination of which they are decided. Many of the clerks employed in their examination are lawyers, who, with the 9F ' ! 130 REPORT ON THE FINANCES. means withiii their reach, labor faithfully to arrive at correct concluV sions, and, as I believe, have generaUy succeeded; but, having no law library in the bureau, and none within reach, to which couA'^enient access can be had, they haA^e to struggle through their labors at great disadvantage, and of greater peril to the gOA^ernment, in the event of ' wrong decisions upon the various legal questions presented at almost every step. I therefore suggest that a law library (a very small one, if it must be so,) be provided for the bureau, made up of such books as will most likely be especially needed in this division, and thus, in a degree, enable those having important questions to solve to be somewhat prepared by the aid of the library. I am very reluctant to propose anything that the interest of the government suggests, involving the expenditure of money, but the necessity for this demand is so obvious -that I cannot forbear bringing it to your notice. ' • I have, in a former part of this report, given a statement of the labor performed by clerks of this bureau, the character and amount thereof. I recur to the subject again for the purpose of suggesting the propriety and justice of'adopting a scale of wages that shall be fairly compensatory and equal in amount to all of like grade in all the departments. As matters now stand, the departments seem not to be uniform in their scale of compensation, and by that means they prey upon one another. If a fourth class clerk in the Third Auditor's office, who can« get but $1,800, can get $2,000 or $2,500 a year elsev;^here, he will not long remain, of course, and soon this bureau will be depriA'cd of its best clerks, and its efficiency seriously impaired. Heads of diAdsions are selected on account of their capacity, knowledge of the duties, and pex^uliar fitness for the place, and yet they maybe only second or third class clerks. .A clerk in the quartermaster's division may, in that division, deserve and receive promotion as fourth class, while he Avould be totally unfitted for duty in the claims or pension division. The pension division may have no fourth class clerk in it, and yet it must have a chief, and none can be found so well qualified and familiar with the business except in the division itself; and when selected he is but a second or third class clerk. Is it reasonable to put him at the head of a responsible diAdsion of twenty-five or more clerks, and pay him as a second or third class clerk? Every head of a division should, by virtue of the position, have at least the pay of a fourth class clerk, and the larger the division,, and the greater its labors and responsibilities, the larger the compensation. The chief of a division of one hundred and fifty clerks ought not to be required to serve for fourth class compensation, while the chief of a division of six or eight clerks receives the same. ^ The best method of graduating the compensation is not clear; it requires too much minuteness of detail for congressional action, and may want uniformity if left to heads of departments, or to heads of bureaus. Much complaint prevails among the clerks in regard to compensation generally, and very justly, too, as I believe. This would be greatly ameliorated by enlarging the door of advancement. JSTo clerk should be advanced except upon merit, and when he clearly merits it he should have it. Open up to them this opportunity, and it will impart an inspiration to every clerk, fit for any employment, and he Avill strive to deserve a position where the pay is compensatory, and will meet his necessities. if, with such opportunity to obtain better pay, he still drags along a • first class clerk, there would,seem to be no just demand further to provide for him. B^^ this rule there would be no limiting the number of clerks to. each particular class, but as many as deserved to take rank in any THIRD AUDITOR. 131 class should have it, with its pay. This would put an end to all clamor for twenty per cent., or other temporary expedients for raising compensation, and, at the same time, do no injustice to the government, for it simply subjects itself tp pay to the laborer what it admits he merits, and is justly his due. I It is expected, of course, that, in adopting this rule, great care would be taken in the matter <j)f examination of clerks, and in recommending promotions. It would be important not only to look to the capacity for duty, but also to th^ facility of execution. It may not be too much to assume that one efficient, expert clerk can readily perform the labor of two of ordinary capa|city. The effect would be to diminish the number and increase the coihpensation, and ultimately prove itself a decided economy to the government. F^wer men would do more work, and better, and for less inoney, and no one to complain of inadequate compensation. , , In closing this report! I feel it to be my duty, and a pleasant one, to bear testimony to the general good character of the employes of this bureau. The ladies arei prompt to duty, and attentive and industrious in its jierformaiice, and above reproach. The gentlemen are sober, moral, intelligent, and faithful, observant of all the rules prescribed for their government, earnest in their labor, with the closest application and the most perfect order. \ As a proof of this, I need only refer to the fact that, although our force; has been reduced near one-third, and the working hours from seven tO; six hours a day, yet the work performed since the reduction took effecj: has generally kept up with the former reports. Eespectfully submitted. I E. W. CLAEKE, Auditor Hon. GEORGE S. BOUTWELL, Secretary .6f the Treasury, R E P O R T OFlTHE F O U R T H AUDIT OR. REPORT THE FOURTH AUDITOR OF THE TREASURY. I TREASURY DEPARTIMENT, I Fourth Auditor'^s Office, October 15,1869.SIR : In compliance Aviith your request, I present for your consideration a statement of the o|perations of this office for the fiscal year ending the 30th of June, 1869. The clerical force of the office is apportioned into eight diAdsions, each of which is under the direction of a chief, and the work respectively performed during the year is compactly set forth in the following tables: ! I.—PAYMASTER'^ DIVISION, WILLIAM CONARD, CHIEF. ! • . - • • . . • • Statement of accounts received and settled in the Paymaster's Division from July 1, 1868, to June 30, 1869, ivith the amount of cash disbursed in those settled, and the number of letters written in relation to the sam'e. \ Pate. July, ... August September. October November.. December .. January.. Eebruary . March April May - June I Accounts received. Accounts settled. Letters written. Cash disbursements. 1868. 154 148 147 131 116 192 $334, 753 28 .1, 018, 859 86 453,043 13 5,147, 372 87 3, 377,197 08 5, 023, 045 72 177 170 185 229 312 316 704, 033 80 5, 748, 333 86 3, 963, 437 21 1, 329, 501 30 .2, 341, 469 60 2, 513, 943 36 2,277 31, S54, 991 07 1869. Total. Average number of clerks employed, 19. 436 REPORT ON THE FINANCES. 136 IL-RECORD DIVISION, CHARLES COOK, CHIEF. Statement of the corresjwndence of the Fourth Auditor's Office, for thefiscalyear ending June 30, 1869, and the worh of the Mecord Division. • - 1 i> Date. N o \A ',1 1 aj • yA "1 u 2 1 ^ o 1 1 yA •n Pl ci • ll r^n^ r:i ^i ci si .r6 o 1 III C3 "A • o ' ^%.^ ^ <s> > j u n 11 Is |l 1 o Hi yA ..w. . ^ Is Hi 1868. July . ' August . September October November ... December 1869. January Pebruary March April May June . .. Total 1,549 1,435 1,391 1,461 1,228 1,474 2,397 1,786 1,483 1,781 1,420 2,014 1,919 1,114 1, 592 2,508 2,151 1,158 9,170 20, 219 8, 063 17, 855 6, 795 3,149 9,712 17, 947 10, 566 . 21, 059 12, 090 23, 754 1, 032 895 1,010 893 782 1,033 45 174 80 1,448 1,423 1,660 ' 1,619 1,777 1,518 1,960 2,029 2,171 2 272 2, 010 2,032 1,965 2,915 2,693 1,999 2,475 2, 273 13, 236 26, 743 10, 379 20,J85 10,135 • 24, 458 8,936 22, 880 9,147 20, 241 6,457 11, 715 1,041 937 1,118 1,012 1,078 1,070 17, 983 23, 355 24, 762 111, 040 234, 451 11, 901 13 8 11 4 4 7 18 16 30 35 28 10 45 32 43 15 26 16 42 34 52 46 48 40 175 138 186 272 4 4 4 2 262 44 13 7 3 10 3 ;9 19 31 40 25 23 ^ 15 39 34 30 419 327 55 1,204 367 182 330 1,166 67 67 Average number of clerks emiDloyed in record division during the year, 11. IIL—PRIZE MONEY DIVISION, S. M. B. SERVOSS, CHIEF. Statement of work done by the Prize Money Division during the fiscal year ending the SOth June, 1869. Prize lists. Letters. Prize money. Claims. *3 P^ Date. s^a ^=Sfl o fl oB fl fl § - o or=! --' fl | 2 B-'=i "A 1868. July August September... October. - . . . . November— December 1869.. January Pebruary March April May June Total.. 120, 061 75 686 76 46,166 72 22,267 77 18, 232 65 33, 528 09 51,527 28 1, 486 49 59 Average number of clerks employed, 5§. 193, 957 53 483 416 373 390 322 417 459 481 726 606 588 542 1,144 603 480 545 413 710 770 936. , 902 702 549 781 95 87 255 98 108 1,144 76 82 259 121 76 ,198 237 141 148 187 544 106 258 132 51 84 475 56 3,150 $6, 844 86 7,196 11 16, 633 64 14, 098 58 12, 306 64 38, 243 53 ^ 17,119 10 21, 785 56 . 5, 406 87 46, 073 30 43, 040 89 5, 084 99 235, 834 37 FOURTH 137 AUDITOR. IV.—ALLOTMENT DIVISION, WILLIAM L. WALLER, CHIEF.' A tabular stdtement of work performed iii the'Allotment Division for the fiscal year ending \ June 30, 1868.' °^ - Date. O 1868.. July. August September. October— November.. December.. 116 85 123 85 67 68 January.. February, March April May. Juiie Total i-l O 0)-* ........J 120 93 111 101 112 63 84 83 75 120 90 122 137 100 132 95 1,059 1,319- fl'T 18 3 14 40 65 39 89 18 161 67 57 62 18 3 14 40 65^ 39 103 184 . 69 29 70 22 59 67 54 56 • 51 77 103 184 69 '29 70 22^ 656 656. ".I Clerks employed, 2. v.—BOOKKEEPER'S DIVISION, PARIS H. FOLSOM, CHIEF. i - • • ' Statement of the worlc performed in the BooMeeper's Division for the fiscal year ending June ! 30,1869. Number. 1,350 563 Cash pay requisitions , Cash refunding requisitions. Internal revenue Hospital fund ; , Amount. $23, 579, 322 44 3, 552,199 36 283, 388 25 . 83, 980 65 Average number of clerks employed, 3. VL—NAVY AGENT'S DIVISION, WILLIAIM F . STIDHAM, CHIEF Annual report ofthe Navy \ Agent's Division for the fiscal year ending June 30, 1869. Amount involved. Date. 1868. July. August September. October November December January Pebruary March April May June.. '. I I. !. i. ', 1 L 1869. : i |. ^ Total !. \. |, I, 14 10 40 29 22 13 43 29 26 ^1,562,965 31 420,724 58 1, 942, 773 78 1,76(3, 397 40 229, 813 21 1, 684, 634 29 38 28 22 20 29 30' 67 72 134 111 74 77 66 - 67 136 113 75 79 472, 492 68 2,204,443 03 105, 286 26 440, 560 57 1, 403, 916 40 894, 725 97 39 23 20 26 33 20 13,128, 733 48 365 328 REPORT ON T H E FINANCES, 138 Statement of amount paid by navy agents for allotments duiing the year 1868. . New Y o r k . . - . . . - . . . , Boston Pliiladelpliia WasMngtOQ........ Baltimore Portemouth.. -:.. ., J175,659 00 59,446 00 52,797 00 24,475 50 13,589 50 9,213 50 - Total..- , w----. ,335,180 50 Accounts remaining on hand June.30, 1869, none;* average number of clerks em-jifloyed,7; number of vouchers examined, 33,291. VII.—GENERAL CLAIM DIVISION, A. C..ADAIVISON,. CHIEF, • • • fl f-i' • . . . res . . . . . . . 1" Date. 1 . > m ll Its- • • • 6 On h a n d J u l y 1,1868 1868. 425 Jnly AuflTUSt September October November December 198 197 171 199 145 167 1 'ci 6 i'l' 247 $14, 902 05 110 5, 925 49 116 4, 435 25 157 8,576 65 185 17, 751 89 192; 16, 223 93 No. of reports on applications for • admission to na-. val asyluiQ. : Annualreport of tlie General Claim Division fortlie fiscal year ending June-SO, 1869. Hi 'A 717 667 490 842 590 •757. ' 5 3 8 7 7 12 "A 2' • • • • • - - 3 3 1 1 '2 2 1869. Jfliunary Pebruary March April May J une Total..-. 115 122 161 165 191 164. • '. . . . , • • - .^.-^..-. . - . • . . - . . .--•... i . -. • — 2,420 240 134 188 244 260 . 184 . 17, 995 20 12, 386 77 15, 606 19 16, 083 06 26, 597 19 12, 295 42 699 603 793 700 •710 . .602 . 2 , 2 5 7 . . 168,779 09 . 8,170 . 12' "7 15 20 13 29 1 1 i 2 7 13 1 1 1 3 138 31 18 Average number of clerks employed, 8. VIIL—PENSION AND MARIJfE DIVISION, GEORGE M. HEAD, CHIEF. The total number of accounts settled during the year ending June 30, 1869, is 312, embracing 3,900 minor accounts and involving disbursements to the amount of $1,412,340 18, viz: 272 accounts of navy pension agents 7 accounts of disbursing officers of the Marine Corps 32 individual accounts of marines and others 1 account Of naval storekeeper Total ....... i , 448 01 820,269 80 4,110 74 21,511 63 1,412,340 18_ The number of requisitions registered is.72, viz: 6 in payiiient of arrears due to navy pensioners; 5 refunding and transfer requisitions, and 61 for advances to pension agents. The number of names added to the pension rolls during the year is 381. The number of letters written is 780. l!i^umber of clerks employed, 3. ' The number of accounts in the paymaster's .division,has been reduced * Although the above statement shows that there were no accounts remaining on hand in this division June 30, 1869, it is proper t o state that the large-number of per- , sonal and other accounts standing open on the ledgers, the settlements of which have k<^en added to the duties ofthe navy agents' division duringthe last fiscalyear, are not in the coliinm of " accounts received " until the date of their adjustment."" Digitizedincluded for FRASER FOURTH AUDITOR. 139 in a most gratifying and satisfactory manner. The clerks employed are able to accomplish more work in a given time than ever before. This results from the experience they have acquired, and the intimate knowledge of details which they gain from year to' year—a proof of the advantage to the government of always having skilled and proficient labo:^. The condition of the work and of the accounts in the paymaster's division is as desirable and excellent as is practicable. The tabular statement! of the record division shows that the number of letters received is less than in preceding years, as naturally results from the diminution of business growing out of the rebellion. But an inspection of the table will show that, with a less number of clerks than heretofore, an amount of work has been done fully equal in proportioji to the amount qf formeri periods. The valuable indexes to the correspondence of the office, on which this division is engaged, in conjunction with other duties, are making excellent progress, and wiU be of great and permanent value. ' , In the prize division uiany improvements have been adopted during the past year, which areiof much advantage to the government. New methods of preventing frauds and insuring prompt and certain payments to claimants have been devised, and a number of agents who were guilty of dishonesty have been detected, prosecuted, convicted, and sent to prison. A very satisfactory amount of work has been done by this division. Besides what is noted in the table, during the year one clerk has been employed in neatly copyiug the prize lists into a suitable volume, where they will be in a handsome, couvenient, and permanent form. ^Notwithstanding 'the time which has elapsed since the subjugation of the rebellion, new! prize lists are coming in from time to time, and a great many claimants have never yet made application and receivecl their m6ney. This will make the labors of this clivision requisite for a considerable period to come. The allotment division^ in consequence of the reduction of the force of this Office, which took place during the month of June last, was merged in the paymaster's division, where the work wiU be performed with the same punctuality and accuracy as heretofore. In connection with the bookkeeper's division, I would say that when I entered upon the duties of this office I found unadjusted balances on its books against a very large number .of persons, which had been accumulating for more than half a century, and whose aggregate ampunt was of great magnitude, j During the continuance of the late rebellion, and until a recent period, ithe dispatch of current business, whose necessity was immediate and imiperative, rendered it impossible to give proper attention to the settlement of these personal accounts.« As soon, however, as it could be done,! I commenced notifying these parties, where their address could be optained, to cancel or adjust the indebtedness standing against them. Eecently I have had a complete list made of the persons who thus stancl indebted, and shall effect a settlement as speedily as possible in every case where i t is yet practicable. Without including any of those oMcers in the list who are now in the service, I find the amounts are as follows: ^ Debits Credits L 1 ! $17,840,856 70' 13,991,021 58 '3,849,835 1 2 . Here, it will be seen, is a nominal balance due the United States, in round numbers, of nearly Ifour millions of dollars, and after the allow 140' REPORT ON THE FINANCES. ance of all ^outstanding credits which msij be presented in the course of settlement, there will probably be a final balance of nearly or quite two millions. It is very important that this business should be completed with as much expedition as the current transactions and the clerical force at my disposal will qDcrmit. I have, therefore, added one more clerk to the two hitherto comprising the bookkeepei^s division. Besides this work, there has been opened in this division a defaulters' ledger, for all amounts where persons are out of the service and no representatives can be found. Also an appropriation ledger has been opened, by means of which the state and amount of anj^ appropriation can be ascertained at a glance. Kew and increased care, as well as improved methods, have been applied to the books, and they were never at any former period in so neat, accurate, and accessible condition as now. The tabular statement of the navy agent's division shows that the large number.of six hundred and sixty-three accounts were settled during the last fiscal year, involving an amount of more than thirteen millions. of dollars. The number of accounts settled by this division during the last fiscal year is vastly larger than during the previous twelve months. This arises from the tact that more than six hundred of them are those personal accounts to which I have already called attention, a large number of which can be/lispatched in less time .than one regular navy agenfs account. The amount of labor, accuracy, accountant skill, and other indispensable clerical qualities which are required for the proper adjustment of these last, can only be known by those who are acquainted with them, or who have made a special examination of the matter. The . amount of work performed by the navy agent's division was quite as large last year as this, and yet an inspection of the tabular statements of the two years would, lead a person who was ignorant of the circumstances in the case to suppose otherwise. What is true of this division is also true of others, ancl shows that tabular statements, necessary as they are, and however carefully prepared, are not a correct index of the amount of Avork i)erformed or demanded, unless accompanied by explanatory details, which cannot always be given without the employment of too much space. In the navy agent's division the current work was brought up to date at the close of the fiscal year, and the immense accumulations occasioned by the rebellion were finally wiped away. Hereafter current work will receive prompt attention, though to close up the persc^al accounts would alone be sufficient to employ this division for a long time. The general claim division has been assiduously employed in its complex and responsible duties. The peculiar character of manj of the claims which are there adjusted I specified in my report of last year. There is no division where so many letters involving nice and important legal points require preparation. This portion of the correspondence, the execution of which would be impracticable without much legal knowledge and careful research, has been most satisfactorily performed. The number of clerks employed in this division is nearly one-third less than during the previous year. ' The pension and marine division, owing to the reduction of the force of the office, has been merged in the paymaster's and general claim divisions. The clerk, however, who has hitherto been its chief, continues to be employed upon the Avork, and to transact it in the same capable manner Avith which he has for years conducted it. A ninth diAdsion might, perhaps, be added to those enumerated, although the duties are performed by one clerk, Mr. B. P. Davis, who has attended to the disbursements of jjie office, the monthly reports of \ FOURTH AUDITOR. 141 j attendence and absences, the various statements requested from time to time by the department', the making out of the current requisitions, the charge of the stationery, and a variety of other misceUaneous and im-^ portant work, uniformily performed with promptitude and ability. The files of the offijce, |Which are very vojuminous and of groat importance, have been moA^ed no less than four times during thd last six .years, owing to the exigencies |and necessary changes in the occupancy, of the treasury building. Every transfer of these files delays and deranges business, is incAdtably productive of damage to a greater or less degree, and is attended Avith liability to actual loss. They are at this time in a process of arrangement in new quarters, and it is to be hoped that Avhen they are once more placpd in excellent and commodious order they will be able to remain permanently in that condition. It has been my aim to have the files arranged in so convenient a manner as to make them readily accessible and as convenient for research and consultation as the books of a well-kept libijary. There is one important matter connected with the office to which I beg leave to call your particular attention. This is the inadequacy of the bonds which are now required of paymasters of the navy. Acting assistant paymasters now jgive bonds in the sum of five thousand dollars, assistant paymasters in the sum of ten thousand dollars, passed assistant paymasters in the sum of fifteen thousand dollars, and paymasters in the sum of twenty-five thousand dollars. These sums are insufficient to guard the government from loss. These officers are not unfrequently intrusted with moneys to an amount twenty times that of their bonds, and their expenditures Often reach hundrecls of thousands of dollars in the course of tAvelve months, and during the war in many cases even to millions. The accounts of many paymasters have now reached the period of final settlement, which, from the nature of their orders and position, could not be had lieretofore. It is found in many cases that there is an indebtedness to the government in sums varying from several thousand to fifty thousand doUars, and the bondsmen to the parties in question are only liable: in sums ranging from five to twenty-five thousand dollars. I would recommend that Congress remedy this evil and protect the government by passing an act requiring a bond of paymasters of the various ranks adequate to the necessities of the case. The sum should be a large one. From fifty to one hundred thousand dollars would not be too great. I The history of the accounts now in process of • settlement in this office i are fully corroborative of this \"iew. In this connection, however, I am pleased to pay a just tribute of praise to the paymasters of the navy as a class, and to testify to their ability and integrity, their courtesy ois gentlemen, and their efficiency as officers. Nevertheless, the evils exist of which I speak, and I have deemed it m j duty to call your attention to them. As a concluding illustration of the amounts placed in the hands of paymasters, I would say that during the last three years 2,832 requisitions have passed this office each for $50,000 and less, 208 requisitions for sums between $50,000 and $75,000, 117 requisitions for sumslbetween $75,000 and $100,000, and 150 requisi,tions for sums more than| $100,000. The office, as at present constituted, is one of which I can speak Avith inuch gratification. The j clerks are industrious, gentlemanly, and competent. They are perfectly in accord with each other, and are animated with a commendable spirit of emulation in their Avork. The chiefs of the various divisions havje proved themseh^es worthy of the situations they hold, and deserve to be mentioned in emphatic terms of praise. But in enumerating those who are especially entitled .to cordial and 142 ; REPORT ON THE FINANCES. earnest commendation I take pleasure in again aAvarding to my chief clerk, William B. Moore, esq., the same esteemed approval with which I have nientioned him in my preceding annual reports. His faithfulness, ability, efficiency, and good judgment have been invaluable to the office, and of great assistance to myself. The present clerical force of the office, amounting to no more than forty-six clerks, is, I fear, too small for that ready and thorough dispatch of business which claimants and the public wish on the part of the gOA^ernment. Nevertheless, as I desire to contribute, as far as is practicable, to that retrenchment and econdmy which are advised and enforced by the President and yourself, and Avhich form so marked a feature of the present administration, I shall endeavor to accomplish the work of' the office with the force designated by the last civil appropriation biU, though I should be unable to do so unless the services of the AVomen who are now performing duty here are continued. lii closing this report I desire again to recommend that an increased compensation be giA^en to the clerks who are. employed in the government service, at any rate till the resumption of specie payments, and until the paper dollar becomes the real representative of a gold one. As prices and expenses exist in this city, clerks are unable to support themselves and families, educate their children, and live in that'respectability Avhich their talents and acquirements deserve, and which they ought to receive. With the highest esteem, I have the honpr to be, very respectfully, your obedient servant, STEPHEN J. W. TABOE, Auditor. Hon. GrEORGE S. BOUTAVELL, Secretary of the Treasury,' REPORT OFlTHE FIFTH AUDITOR. REPORT THE FIFTH AUDITOR OF THE TREASURY. TREASURY DEPARTMENT, Fifth Auditor^s Office, October 18, 1869. SIR: I have the honor to herewith submit to you the annual report of this office for the fiscal year ending June 30, 1869. The tabular statement of expenses of assessing, the internal revenue for the fiscal year ending 30th June, 1869, is necessarily omitted in eonsequence of the delay in the adjustment of the accounts of the disbursing officers. This delay Avas caused, in part, by the numerous changes of revenue officers, Avhich largely increased the number of accounts to be kept, and which otherwise added to the labor of examination and . adjustment,- in part, by the accounts not reaching the office until after the usual time, and in part by the decrease of the clerical force of the office, made necessary by the limit of the appropriation for the current year. The omission will be supplied by a supplementary statement, which wUl be prepared before.the meeting of Congress. The amount of fees received by salaried consuls compared with former years is very satisfactory, and shows a considerable margin in favor of the treasury. I am led to the conviction that the salaries now paid to many of our consuls are not adequate, and that the surplus, or part of the surplus, of fees collected at certain consulates might, with benefit to the gOA^ernment, be added to certain salaries. The representatives of this government ought to be placed on an equal footing with those of anyother power in the world.- The absence of sufficient recompense, in some instances at least, leads to abuses, which are alike discreditable to the incumbent and his country. In the matter of accounts for the relief of seamen, flagrant abuses exist, many of which can only be detected and corrected by personal visits to consular offices, and inspection and investigation by those familiar Avith the service and the mode of making up these accounts and A^ouchers. « Considerable embarrassment exists from the delay in the transmission of some of the accounts of consuls to this bureau, and to the Department of State. If this evil could be remedied, much labor here, in the matter of the examination and payment of drafts, and in other particulars, would be saved. At the breaking out of the rebellion, in 1861, quite an amount was due to the gOA^'ernment from ministers, consuls, and commercial agents abroad, as appears from our books, summing up, in the aggregate, one hundred thousand dollars, ($100,000.) Since then the amount due from ministers, consuls, and agents has increased, and stands at the present time at one hundred and seven thousand seven hundred and sixty-six dollars and ninety-nine cents, ($107,766 99.) . I am caUing upon such debt10 F 146 REPORT ON THE FfNANCES, ^ ors to the government, and their bondsmen, for a settlement of these apparent balances. In case of failure to receive evidence of payment into the treasury, I shall put statements of the accounts in the hands of the proper officer of the department for further and final action. Upon the appointment of a new revenue collector, under the law as it now stands,'the uncollected tax lists are delivered to the incoming collector, but he is not charged Avith them, or held responsible by the government for them. The outgoing collector has already been charged Avith them, and the government continues to hold him and his bondsmen for the amount, until^A^oluntarUy accounted for by the new collector. Millions of dollars are annually iuA^oh^ed in this condition. The system is wrong in principle, and Avorks badly in CA^ery Avay. The new collector, having large lists in his possession Avith Avhich he is not charged, can, if he chooses, in the first months of his administration, deposit enough to keep the United States in debt to him, as far as the books shoAv, and still retain large sums in his possession. Not. being held accountable for these old lists, he has not sufficient motiA^e to pay over promptty, or for collecting the scattered and difficult portions, or having the worthless items abated and closed out. Large amounts stand charged to the ex-collector long after they should have been accounted for. The injustice of holding the ex-collector and his sureties responsible for tax lists delivered by him to his successor, and over Avhich he has no control or authority whatever, must be apparent. Each retiring collector "appears to be largely in debt to the United States. On the 15th of December, 1868, the amount thus standing against ex-collectors was ten. million fiA'-e hundred and forty thousand scA^en hundred and fifty-five dollars and seventy-eight cents, ($10,540,755 78.) At the present time it, beyond question, exceeds this. The accounting officers cannot determine how much of this indebtedness is real, and how much nominal, until these old lists are closed, and voluntarily accounted, for by each successor, which is usually years after, and sometimes never. If the iridebtedness is real, it giA^es the retiring coUector and his bondsmen plenty of time to dispose of their property, if so inclined, before the United States officers can proceed against them. Besides, the bondsmen may be released by laches. Any amount found due the retiring coUector for compensation or "expenses, is necessarily withheld until the tax lists charged against him are accounted for, and where the indebtedness proves to have been only nominal, the withholding of the pay for yearsas unjust. These evils can be remedied by a provision in the law to the foUoAving effect: ^^ When a collector has been,appointed and qualified, all the lists of uncollected taxes of the district shall be delivered and charged to him. His receipt for said lists shall be sufficient to authorize the accounting officers of the treasury to carry the amount to the credit of the ex-collector from whom received, but such credit shaU not discharge said ex-collector, or his sureties, from any liability incurred before or at the delivery of said tax lists." The language of such a provision should be such as to hold the retiring collector and his sureties responsible for any loss that may accrue, by his failure to collect at the proper time, or perform his duty in any manner, before he delivers the lists, and for any sums that may have been collected aud not credited, notwithstanding the credit for the transfer. This transfer releases him and his sureties from any accountability for what may happen to the lists after their delivery to his successor. The present law is inoperative, for the reason that the Commissioner cannot make the certificate required. Accounts for refunding taxes are stated in this office, but, by law, FIFTH AUDITOR. 147 the Auditor's authority is limited to carrying out the decisions of the Commissioner of Internal Eevenue, and the Commissioner's more important duties forbid his giving personal attention to each claim. The amount refunded for the-3^ear ending June 30, 1868, was one million eighteen thousand three hundred and thirty-four dollars and eighty-one cents, ($1,018,334 81,) and for the year ending June 30,1869, three hundred and fifty-three thousand seven hundred and seventy-tAVO dollars and fiftythree cents, ($353,772 53.) This reduction is caused, largely, by the amount of claims not yet passed upon by the Commissioner. The contradictory decisions of different Commissioners open a Avide field for these claims, which is being occupied by agents, who are stirring them up in all sections. A portion of the claims paid within the past two years, for instance, are for tax on beer now claimed to have been manufactured before September 1, 1862. The distance of time and the imperfect investigation, which investigation is mainl}'^ an examination of ex parte statements, render it difficult to reach the merits. A law limiting the time for presenting a claim to one or two years would largely abate the danger of abuse in this direction. I would also suggest a proAasion of law creating a board of officers, of a semi-judicial character, whose duty should be to fully investigate ancl pass upon all claims for refunding and abating. Under a former administration, several assessors, collectors, and aSvSistant assessors were appointed in ^ome of the southern States who could not take the oath prescribed by law, but who entered upon their duties after subscribing to ^^a qualified oath." They performed the Avork of their respective offices ,for a short period, but, as the law prohibits payment for their services, bills for the same have been disallowed in this office. Having performed their labor in good faith, by direction of those in power, equity would seem to require that authority should be given by Congress for their payment. Soon after entering upon the duties of this office my attention was given to the subject of allowances to assessors of internal revenue for clerk-hire, and I became satisfied that a reform in this direction was very much needed, and with proper effort could be effected. The aniount paid to assessors fbr this purpose, for the fiscal year ending June 30, 1868, was three hundred and sixty-one thousand five hundred and thirteen dollars and eight cents, ($361,513 08,) while for the year ending June 30, 1867, the sum paid was three hundred and two thousand nine hundred and ten dollars and forty-nine cents ($302,910 49) only, showing an increase for 1868 of fifty-eight thousand six hundred and two dollars and fifty-nine cents, {^b^^.^^^^ b%) The collecticms for the fiscal year ending 3Qjbh June, 1867, were two hundred and fifty-four miUion four hundred and nine thousand six hundred and fourteen dollars and eighty-one cents, ($254,409,614 81,) and in 1868 they had fallen to one hundred and seventy-eight mUlion four hundred and fifty-one thousancV and twelve dollars and sixty-four cents, ($178,451,012 64,) being a difference of seventy-five million nine hundred ancl fifty-eight thousand six hundred and two dollars and seventeen cents, ($75,958,602 17.) These two comparisons show conclusively that AA'^hile the revenue was largely decreasing, the expenses of clerk-hire were increasing. Although it may not be true that the amount of collections should determine the cost for clerks in all cases, it is quite evident that changes in the laws which reduce largely the number of persons and articles subject to taxation cannot tend, in any considerable degree, to an increase of the labor in making; the assessments and keeping the records. It is certain, that, in con-sequence of the recent changes of laws, the rcA^enue is now collected froni^ 148 REPORT ON THE FINANCES. a less number of persons by nearly one-third than in 1867. It is the natural tendency of all alloAvances, not definitely fixed by law, to run into abuses, and the personal and political influence at command of an officer, persistence in urging his demands and craftiness in their presentation, are often found to have quite as much to do in arranging such alloAvances as the business necessities of the office or the good of the ser\i.ce. If an energetic, enterprising officer desires to engage in some other business, requiring a considerable portion of his time, he has to employ one or more clerks of sufficient ability and character to manage the office. In every case of this kind the government has to pay for the services of two principals in lieu of one, as intended by the laAv. Offices being situated at a distance from the department, it is not easy to ascertain, satisfactorily, at all times the way in which they are managed, and it is chiefly by comparing those that are best known, and known to be well conducted, with the others, that an approximation of fairness can be made in allowances of this kind to assessors. To make these comparisons the. Comptroller and Commissioner of Internal EcA^enue joined Avith me in appointing three experienced clerks, one from each of our respectiA^e offices, most fijlly acqua^inted with the returns and with the duties of assessors, who, Avith great care and deliberation, considered the AA^hole subject, made an examination of the returns and reports of CA^ery district in the country, and recommended changes which, Avhile proposing an increase in a few districts, Avoulclmake an aggregate saAang of forty thousand seven hundred and thirty-one doUars ($40,731) for the current year. This schedule has been adopted with but little alteration. With a disposition upon the part of assessors to second this effort, I believe no permanent injustice will come to any one, Avhile a sum worth the undertaking will be saved to the treasury. It is probable that, upon further iuA^estigation, by personal examination of the scA^eral offices by competent persons, even a further reduction may be effected. The power of the accounting officers of the Treasury to thus regulate the expenditure for clerk-hire Avas practically nuUified by the custom of assessors in many districts, who detailed more or less of their, assistant assesors to perform clerical work in the assessor's office, and whose bills for strictly clerical labor were approved and paid to theni in their capacity as assistant assessors. How far this abuse has extended is not knoAvn, but in some districts there is evidence to show.that a greater sum was expended for clerical services than the amount that had been granted, as a regular allowance for clerk-hire in the same districts. It is not supposed that this Avas done, in all cases, to defraud the government, but being manifestly.in violation of the law, and a convenient cover for frauds, if any were intended, notice was issued from this office, Avith the approA^al of the Comptroller of.the Treasury indorsed thereon, to all collectors and assessors to discontinue the practice, and payment was stopped on all bills of that character incurred, after the notice had been served. This has also contributed materially to reduce the expense of assessors' offices since the 1st of July last. The cost of advertising notices issued by assessors and collectors of . internal revenue, not appearing to be regulated by a.ny rule, but being subject to the varying ideas of different assessors and collectors, as to the proper amount to be expended, had, in many instances, become excessive. In conjunction with the First Comptroller, I have issued directions to those officers to confine their advertising to the notices, required by law to be published, and to the number of papers expressed in the act. This"order could not go into operation until the commencement of the current fiscal year, and the results wiU not be manifest until FIFTH AUDITOR. 149 the accounts shaU have been adjusted for this year; but I am confident that the diminution in many districts will be at least one-half of the former annual sum. The total cost of this kind of adA'crtising for the last year was, it will be seen by the annexed schedule H, seventeen thousand five hundred and^ sixty-two dollars and eighteen cents, ($17,562 18.) . . The large amount of business now transacted in this ©ffice, much of it of an intricate and important nature, makes it necessary that clerks of the best qualifications and highest character should be emxiloyed— men of sound judgment and. ^discretion, of large experience, "and possessed of broad and comprehensive views, and more especially so as regards the chiefs of diAdsions and. their immediate subordinates and assistants. There is A^ery generally prevalent in the communitj^ a false idea in regard to the nature of the duties required of a department clerk, and of the character of the qualifications indispensable to the proper management of an office engaged in auditing accounts, it being supposed that honesty, good penmanship, and skill in book-keeping are the chief essentials demanded, and that when these haA^e been secured an auditing officeis well provided for transacting business; but a more intimate acquaintance Avith the duties required of these officers leads to the conclusion that other and higher qualifications are a necessity, unavoidable, and for which there can be no adequate substitute. The question of compensation has an important bearing upon the efficiency of clerks, and upon the economical administration of aff'airs in the department. As a general rule here, as elsewhere, it is in vain to expect the best serAdce of the best men for inadequate payment. Clerks, like those in other Occupations, are prone to measure the labor to be rendered somcAvhat by the amount of the remuneration, and this, partly from their general ideas of justice, and partly from the impossibility of keeping their faculties properly, concentrated upon their duties Avhile in a state of pecuniary embarrassment and distress. In this view it is manifestly uuAvise to regulate the pay of clerks by the supply and demand. Persons press for places who are utterly unqualified to fill them, and this keeps up a seeming supply far beyoncl the deinand. The young and midclle-aged flock to Washington to obtain clerkships, intending to remain only temporarily, without knowledge of the disabilities attaching to Washington residence, or without much reference to the salaries, and with an overestimate of the advantages to be enjoyed or the i)erqiiisites secured from a connection Avith the gOA^ernment. It is unjust, and perhaps unwise, to measure the value of an honest and competent man's labor by terms proposed by incompetents, or those who are confident of realizing so much incidentally that the salary fixed by law becomes, in their estimation, of no account. Yet such is the competition that clerks are subjected to. And it has been too much the habit to regard the saving of a moderate amount in salaries as truer economy than the securing of reliable and competent officers. A fair compensation is no less a sum than will enable a clerk to maintain a small fainify in a respectable manner, according to the standing in society of this class of public servants, and to lay by a small sum annually besides. The present rates of pay are totally insufficient for this. It is demonstrable that clerks with average families, and with the most economical habits, unless they have the dispositions of misers, cannot do this, and it is invariably the case that Avhen they have no means of liAmig except their salaries, if death comes it finds them penniless, with the inheritance of poverty upoIl^their households. This state of things creates a constant, tendency and in. a measure tempts the 150 REPORT ON THE FINANCES. employ6s of the departments to engage in other business, in connection with their public duties—in speculative schemes that unsettle their minds, in boarding-house keeping ancl other occupations that are annoying ancl troublesome, to a degree that impairs their usefulness to the government, and which is often the direct cause of scandal attaching to the service, and an efficient promoter of demoralization, bribery, gambling, and, kindred evils. This ought not to be, and it is not for the interest or credit of the government that such a state of things should continue. While the number of accounts adjusted (13,057) and'letters Avritten (4,794) is less than those of the year before, our labor has increased. The number of drawback accounts has been largei}^ reduced by the operation of an act of Congress, but, as the labor of adjusting these was light, no considerable decrease of Avork has followed. During the year a change has been made in the method of keeping the revenuestamp accounts of the Commissioner of Internal Eevenue, and agents for the sale of the same, Avhich considerably enlarge's our business. And the change of many of the foreign ministers, consuls, supervisors, assessors, and collectors of internal rcA^enue, consequent upon the accession of a UCAV administration, has, for the part of the year dating from the 4th of March last, nearly doubled the Avork over that of the same length of time in the year preceding. . This bureau has a smaller clerical force than any of the other auditing bureaus of the Treasury Department, but the amounts involved are as great as in others, and the character of the business transacted is quite equal in importance and intricacy to the others. The accounts of the officers of internal rcA^enue are alone, probably, greater in amount than the entire business of the Treasury prior to the war, and the most difficult of adjustment of any class of accounts that come to the department for settlement. The accounts assigned to the Fifth Auditor are as follows: Diplomatic and consular salaries and fees. Eelief of destitute American seamen. Passage of destitute American seamen. Contingent expens.es of S bate Department. Contingent expenses of Post Office Department. Contingent expenses of Patent Office. Expenses of northAvest boundary commission. Expenses of taking eighth census. Salaries and contingent expenses of Commissioner of Internal Eevenue. Salaries and contingent expenses of Special Commissioner of Internal Ee Avenue. Compensation accounts of collectors of internal rcA^enue. Eevenue accounts of collectors of internal reA^enue. Disbursing accounts of collectors of internal revenue. Compensation accounts of assessors of internal revenue. Account of the Secretary of the Treasury for fines and penalties. Account of Commissioner of Internal Eevenue for beer stamps sold. Account of Commissioner of Internal Eevenue for spirits stamps sold. Accounts of A^arious agents for sales of stamps. Accounts for refunding taxes illegally assessed. Compensation accounts of supervisors and special detectives. Accounts for refunding proceeds of sales of land in the insurrectionary States, Avhich were seized for taxes and have been redeemed. Accounts of tax commissioners in insurrectionary States. FIFTH 151 AUDITOR. Accounts for manufacture of stamps. Accounts of contractors for stationery for internal revenue officers. Accounts for expenses of expressing moneys from and to the collectors of internal revenue. Accounts of disbursing agent of the Smithsonian Institution. ^^ Accounts for expenses of prosecutions for frauds on the revenue. Yarious miscellaneous accounts with bankers, and commissions for settlement of claims connected with foreign governments. Our business is now so large that it is impossible for the Auditor to examine details, and he must often sign official papers and documents without thorough personal knoAvledge of their contents, ancl which are executed solely on trust, and in confidence in the capacity, discernment, and fidelity of some of his clerks. The office, at present, is not so organized as to meet the demands of the serAace, and I have to respectfully recommend in Ueu of the present force and division of clerks, the following schedule, which I am confident wiU secure a better administration of the\luties devolving upon it: ' One chief clerk. Four heads of diAdsions. . Four clerks of class four. Eight clerks of class three. Eight clerks of class two. Seven clerks of class one. "= . ScA^en female copyists. One messenger. One assistant messenger. Two laborers. I have the honor to be, very respectfully, HENEY b . BAEEON, Auditor, Hon. G E O R G E S. B O U T W E L L , Secetary of the Treasury, Statement of the expenses of all missions abroad for. salaries, contingencies, and Joss by exchange, from the 1st July, 1868, to the 30th Jime, 1869, as shown by accounts adjusted in this Office. No. Salary. Mission. Contingen- L o s s b y exchange. cies. Total. AEGENTINE CONFEDERATION. 1 9 A Gr VV ortliiTi ffion la.tft ministGr " $1, 565 98 1, 565 98 $1,565 98 AUSTRIA. 3 4 5 6 7 8 q Jolin J a y minister H e n r y M . AVatts l a t e m i n i s t e r .Tohn jRTav Gliare"6 d'a.ff'aires J o l i n H a v l a t e s e c r e t a r v of lecration S L AVatts l a t e s e c r e t a r y of l e g a t i o n J !F. D e l a p l a i n e s e c r e t a r y of l e g a t i o n . 983 2, 604 11,176 1, 500 234 865 99 40 54 00 78 86 17, 365 57 183 79 83 70 17, 449 36 152 REPORT ON THE FINANCES. A.—Statement of the expenses of all missions abroad, ^c.—Continued. No. Salary. Mission. BELGIUM. 10 11 12 J Contingen- L o s s b y excies. • cbange. Total. . R Jones minister $7, 500 00 618 17 $1,164 75 8,118 17 1,164 75 38 38 1,359 87 56 25 30 00 1, 359 87 56 25 30 00 $38 38 • " " " . $9, 321 30 BOLIVIA. 13 14 J o b n W . Caldwell l a t e m i n i s t e r L. Markbreit minister BRAZIL. 15 16 6, 000 00 1, 452 12 - H T. Blow minister 6, 000 00 6 000 00 CHILI. 17 18 J. Kilpatrick, minister A- AV C l a r k e c b a r g 6 d'affaires 2, 352 63 1, 061 13 353 65 106 10 171 92 3, 413 76 469 75 171 92 CHINA. 19 9,0 4,055 43 ^' J . B o s s BroTVTie, l a t e i S i n i s t e r L. W e l l s AVilliams, c b a r g 6 d'£iffaires 1, 500 00 1, 411 55 1, 500 00 1,411 55 2, 911 55 COSTA RICA. 21 9,2 A . Gr. L a w r e n c e , l a t e m i n i s t e r . . J . I^, IHlair, m i n i s t e r ,. • 489 13 6, 827 44 82 61 203 93 80 82 138 04 7, 316 57 286 54 213 86 5, 625 00 198 47 7, 821 91 DEmiARK. 93 Gr. H . V e a m a n , m i n i s t e r 94 25 W . T . Coggesball, m i n i s t e r D. A . N n n n , minister *. 5 823 47 ECUADOR. • 1, 000 00 1, 000 00 1, 000 00 FRANCE. 96 27 98 99 30 J o b n A . D i x , l a t e m i n i s t e r '. E l i b n B . AVasbbm:ne, m i n i s t e r %. •-.... AVickbam Hoffman, s e c r e t a r y of l e g a t i o n J o b n W . D i x , l a t e a s s i s t a n t s e c r e t a r y of l e g a t i o n . L r a n k Moore, a s s i s t a n t s e c r e t a r y of legation 17,163 36 5,104 16 2, 625 00 1, 471 15 123 75 3, 423 59 511 35 51 21 26, 487 42 3, 934 94 51 21 30,473 57 GREATBRITAIN. 31 39 33 34 35 36 37 38 Obarlp.a If. A flams, l a t e m i n i s t e r KoA^erdy J o b n s o n J. Lotbrop Motley, minister B e n j a m i n Moran', c b a r g e d'affaires B(=';nia.min M o r a n , s e c r e t a r y of legation D . i l . A l w a r d , l a t e a s s i s t ' t s e c r e t a r y of l e g a t i o n . E . C. J o b n s o n , l a t e a s s i s t ' t s e c r e t a r y of l e g a t i o n . A d a m B a d e a n , a s s i s t a n t s e c r e t a r y of le^-ation' 665 12, 697 3, 289 1,165 1, 619 196 1, 388 76 00 23 08 22 47 77 • 1, 203 87 • 413 00 146 67 21, 021 53 1, 763 54 7, 500 00 618 13 615 12 346 79 8,118 13 615 12 346 79 22, 785 07 GUATEMALA. 39 40 E. H. Warren, late minister J. A . Hudson, minister • 9,080 04 FIFTH 153 AUDITOR. A.—Statement of the expenses of all missions abroad, ^"o.—Continned. No. Salary. Mission. Contingen- Loss b y excban'ge. cies. . Total. HAWAIIAN ISL^\>}DS. 41 49 43 $183 22 §5, 934 06 H. A. Pearce, minister Z S Snauldins" cbarsre d'affaires .162 39 183 22 6, 096 45 $6,279 67 HONDURAS. 44 45 R. H . Koussean, l a t e m i n i s t e r Hem-y B a x t e r , m i n i s t e r ..._,.,--- 618 13 618 13 618 13 ITALY. 46 47 48 49 • 50 51 59 00 26 62 48 410 23 10, 867 36 410 23 7, 500 00 331 20 9,000 303 1, 495 68 George P . M a r s b , m i n i s t e r . S. B . L a w r e n c e cbarfir6 d'affaires H . P . H a y s e c r e t a r y of leo'ation G r e e n Clay, l a t e s e c r e t a r y of lecration 11 277 59 JAPAN. P,. B . V a n V a l k e n b n r g b , l a t e m i n i s t e r C. E . D e L o n g , m i n i s t e r '. A . L . C. P o r t u i a n , s e c r e t a r y of l e g a t i o n $766 88 207 05 2, 500 00 331 20 10,000 00 973 93 11, 305 13 LIBERIA. 53 J o b n Seys, m i n i s t e r . 54 55 56 W . S. P o s e c r a n s , l a t e m i n i s t e r T. H . N e l s o n , m i n i s t e r E . L . P l u m b , c b a r g e d'affaires 2, 850 64 , 137 67 2, 988 31 ' MEXICO. 1,273 13 8, 674 91 2, 657 61 514 80 11, 332 52 1, 787 93 13,120 45 7, 500 00 350 86 7, 850 86 7, 500 00 . 453 31 397 35 7„953 3 1 ' 397 35 NETHERLANDS. 57 Hngb Ewing, minister NICARAGUA. • 58 59 A. B. Dickinson late minister C. N . P i o t t i m i n i s t e r fi "^50 66 . PARAGUAY. . 60 61 687 50 88 62 522 50 48 00 10, 414 85 776 12 570 50 10,000 00 549 45 206 05 448 87 122 25 480 68 . 37 16 13 41 10, 755 50 571 12 531 25 135 86 21 30 135 86 21 30 4, 708 33 5, 706 52 C. A . W a s b b u r n l a t e m i n i s t e r M. S. M c M a b o n , m i n i s t e r . • 11, 761 47 PERU. 62 63 64 A . P . Hovey, minister H . M. B r e n t , c b a r g 6 d'affaii'es H . M . B r e n t , s e c r e t a r y of leo-ation « 11, 857 87 PORTUGAL. 65 66 67 J . E. Harvey, late minister S Sbellabarffer m i n i s t e r C. A . M u n r o , c b a r g 6 d'affaires 618 13 252 72 870 85 - 1, 028 01 154 REPORT ON T H E FINANCES. A.—Statenient of the expenses of all onissions abroad, ^"C.—Continued. Salary. Mission. No. Contingen- L o s s b y excies. change. Total. PRUSSIA. 68 69 G-eorge Bancroft, m i n i s t e r A l e x a n d e r Bliss, s e c r e t a r y of l e g a t i o n $12, 000 00 $1,093 21 12, 000 00 1, 093 21 $12, 000 00 989 01 932 96 12, 989 01 932 96 $13, 093 21 RUSSIA. 70 71 72 73 C a s s i u s M . Clay, l a t e m i n i s t e r A. G Curtin minister J e r e r a i a b C u r t i n , l a t e s e c r e t a r y of leo'ation T . J . Coffey, s e c r e t a r y of legation SALVADOR. • 74 75 13, 921 97 • A . S. W i l l i a m s , l a t e m i n i s t e r A. T. A . Torbert, minister 7, 500 00 168 81 212 40 7, 500 00 168 81 212 40 12, 000 00 3, 712 17 ' 116 06 12, 000 (50 3, 712 17 116 06' 5, 625 00 1,195 05 230 49 6, 820' 05 230 49 7, 500 00 618 13 415 10 8,118 13 415 10 7, 500 00 3, 070 02 7, 500 OO 1, 361 20 7,-500 00 1, 361 20 5, 324 80 479 73 2,500 00 625 00 1, 250 00 1, 000 00 1, 000 00 1^ 000 00 400 00 7, 375 00 400 00 ,T, 881 21 •SPAIN. 76 77 78 79 J o b n P . Hale, late minister D a n i e l E . Sickles, m i n i s t e r H o r a t i o J . P e r r y , l a t e s e c r e t a r y of l e g a t i o n . . J n l i n H a y , s e c r e t a r y of legatioii 13, 828 23 SWEDEN. 80 81 J. J . Bartlett, late minister C. C. A n d r e w s , m i n i s t e r 1 40 1 40 7, 051 94 SWITZERLAND. 8^ 83 George Harrington, late minister H. Publee, minister . 8, 533 23 TURKEY. 84 E . J o y IVforriSj miiiistfir ' -- 289 35 10, 859 37 UNITED Sl1i.TES OF COLOaiBIA. 85 86 P . J . Sullivan, l a t e m i n i s t e r J. A . Huxlbut, minister ^. 8, 861 20 VENEZUELA. 87 E . C. P r u y n , c b a r g 6 d'affaires 54 08 5 758 61 JUDGES AND ARBITRATORS, UNDER THB PROVISIONS OP TREATY WITH GREAT BRITAIN OF APRIL 7, 1862. 88 89 90 91 92 93 T r u m a n Smitb judge a t N e w Y o r k Benjamin Pringle judge a t Cape Town G. W . P a l m e r , j u d g e a t S i e r r a L e o n e CexDbas B r a i n a r d , a r b i t r a t o r a t NCAV Y o r k AV. L . A v e r y a r b i t r a t o r a t C a p e T o w n T . A . AVbittlesey, a r b i t r a t o r a t S i e r r a L e o n e . '... Grand total 7, 775 00 319, 537 76 REMARKS. 1. No accounts received. 2. Including salary wbilo receiving instructions and transit to post of duty. 3. Including salary wbile iu transit borne. 4. Includiug salary while receiving instructions and transit to poet of duty. 5. Including ealary'Avbile reci^dng instructions and while making transit to and from post of duty. 7. Including salary wbile in transit home. 8. Including salary wbile receiving instructions and while making traneit to amd from post of duty. 9. No returns. FIFTH AUDITOR. 155 11. Including salary wbile receiving instructions. 12. No returns. • 13. Accounts not complete. 14. Including salary wbile receiving-instructions and transit to post. 15. Eirst and second quarters 1869 not received, and no contingent accounts. 16. No returns. 17. Salary frora July 1, 1868, to October 14, 1868, and from April 21, 1869, to June 30, 1869. 19. No returns. 20. Including loss by exchange for 1868. 23. Eourth quarter 1868 not received. 24. Salary paid agreeable to act January 18, 1869. 25. No returns. 26. Including salary wbile in transit home. 27. Licluding salary wbile receiving instructions and transit to post of duty. 29. Including salary while in transit home. 30. Including salary Avbile receiving instructions. 31. Including salary while in transit home. 32. Including salary wbile receiving instructions and transit to post of duty. Second quarter 1869 not received. • ' 33. Including salary wbile receiving instructions and transit to X)Ost of duty. "-' 35. Second ^uarter'l869 not receivecl. 37, Including salary, wbile receiving instructions and transit to post of, duty. • , 38. No returns. 40. Compensation while receiving instructions. "41. SaJary up to April 15, 1869. 42. No returns, 44. Accounts not sufficient for adjustment. 45. Compensation while receiving instructions. 46. Second quarter 1869 not received. 48. Including salary wbile receiving instructions and transit to and from post. 49. Salary up to July 14, 1868. . 51. No returns. 54. Including salary while receiving instructions and transit to post of duty. 55. No returns. 59. Compensation wbile receiving instructions. 60. Including salary while in transit home. 61. Including salary while receiving instructions and transit to post of duty. Second quarter 1869 not received, . • 64. Third and fourth quarters 1868 and first quarter 1869 not received. . 65. Accounts suspended since 1866. 66. Compensation wbile receiving instructions. 69, No returns, 71, Compensation wbile receiving instructions. 72, No returns.. 73, No returns. 75. No returns. 77. No returns. 78. No returns. 79. No returns. ^ 81. Including salary wbile receiving instructions and transit to post of duty. 83. Compensation while receiving instructions. 86, No returns, 87. Salary paid under act of Marcb, 1869. 89. Eourth quarter 1868 and first and second quarters 1869 not received. 90. Eirst and second quarters 1869 not received, • 92, Eirst and second quarters 1869 not received. 93. Eirst and second quarters 1869 not received. 156 REPORT ON T H E FINANCES; B. . Statement of consular returns of salaries, fees, and loss in exchange for the fiscal year ended June 30,1869. No, 1 3 4 5 6 , 7 8 9 10 11 Salaries. Consulates. •' •• '^• . Algiers Antwerp Amsterdam $1, 082 1, 500 4, 375 1, 000 7, 398 3, 500 3, 000 1, 250 375 2,000 2, 712 •• '. ....' • Alexandria A m oy AspinwaU 42 00 00 00 34 00 00 00 00 00 90 Loss in exchange. Eees. $130 131 3, 971 975 16, 327 130 807 130 143 893 4,112 60 88 ' 43 07 00 25 61 45 50 34 61 $4D 83 1 46 26 82 276 42 206 11 B. 12 13 14 15 16 17 18 19 20 21 22 23 ' 24 25 26 27 28 Bristol . . : Belfast B a y of I s l a n d s Bordeaux Barcelona BataNda Bremen B a s l e -• Beirut . Bahia" •' Buenos Ayres Banlcok Brindisi Boulogne Biadford Berlin Barmen ' . . . . 2,164 84 10, 048 65 2,164 1, 796 1, 000 3, 729 3,835 2, 000 1,000 2,120 •3,170 1,500 1, 500 84 71 00 47 16 00 00 88 42 00 00 ^ -6, 473 54 773 98 481 45 4, 022 70 5, 733 25 117 14 1,213 12 5, 028 01 109 39 2, 000 5, 000 1, 000 1, 500 . 3, 000 802 1, 000 4, 329 1, 750 375 4, 912 2, 000 1, 800 3, 247 1,625 . 1,000 00 00 00 00 00 35 00 67 00 00 52 00 32 25 00 00 . ." ....." ' : •...,. . . . .. • .. . C. 29 30 31 32 33 34 35 36 37 3R 39 40 41 42 43 43i Cork . . . . Calcutta..,;.. Cape T o w n Cadiz ConstantinoT)le Canea Cyprus '. Canton Cape H a y t i e n Carthagena Callao Chemnitz... Coaticook Chin N i a n g Clifton Ceylon 44 45 46 Dundee... Demerara Dresden 47 48 Elsinore Erie 49 50 51 52 Euncbal Payal. Ei'ankfort E o o Choo 53 54 55 56 57 58 59 60 61 Genoa Glasgow. Geneva Gasite B a s i n Guayaquil Gaboon . Guayamas Gibraltar Goderich ; .... . . . ' ' ;. '. . . : • D. . .. . . . . .. .. • E. , E. i ' • G. . 72 8, 564 149 2, 344 50 98 92 '64 478 4, 997 270 1,187 268 42 51 51 30 55 5 1, 561 910 543 4, 758 6, 568 5, 208 960 2, 716 410 00 98 73 6961 51 00 55 75 83 13 32 164 96 186 72 49 27 53 68 21 90 .57 22 367 9 67 587 15 79 67 84 85 85 6 48 8 95 249 52 134 00 2, 000 00 2,000 00 5, 263 90 2, 039 62 3 17 1,500 00 2, 219 77 • 17 75 3, 062 24 ^ 7 2 82 1, 500 00 624 30 4, 445 05 7, 309 44 248 708 1,072 2, 085 64 03 25 05 49 54 456 82 • 1, 283 27 4, 723 05 966 75 41 19 848 70 299 -50 4 12 1, 300 57 1, 500 00 1, 500 00 . 1,228 48 665 04 1,675 78 1,500 00 . 1,727 25 1,500 00 . 68 88 27 95 16 80 6 60 157 F I F T H AUDITOR. B.—Statement of consular returns of salaries, fees, fc.—Continned. Consulates. 62 Hong Kong. Halit^x Havre Havana :. Hamburg Honolulu Hankow, China. Hamilton H. $3, 585 32 2, 000 00 8, 033 91 5, 661 82 2,991 20 y4, 812 11 Eees. Kingston, Jamaica. Kanagawa Kingston, C. AV 2, 000 00 3, 000 00 1, 500 00 1, 403 80 4, 584 98 1, 984 55 London Liverpool... Leeds ... Lisbon Lyons .La Eochelle. Leipsic Leghorn Lanthala Laguay]?a — Lahaina. Leith . . . 9, 375 00 7, 500 00 2, 291 21 1, 801 64 5, 000 00 1, .500 00 2,060 59 1, 743 12 47, 417 88 30,169 49 754 50 776 68 9, 405 50 331 00 7,185 50 1,743 00 1, 500 00 3, 247 25 5 02 194 00 16 68 12 7 05 73 47 87 467 53 112 38 M. 4, 329 67 1,125 00 5,939 64 2,164 82 2, 898 35 1, 500 00 3, 750 00 1,585 60 1, 500 00 1, 250 00 3, 700 08 750 00 1,000 00 2, 500 00 Naples Nassau New Castle . Nantes Nice Nagasaki . . . Nuremberg . Paris P.rince Edward's Island. Port Mahon Port Stanley Paso del Norte Panama Pernambuco Para Payta. Pictou Palermo Piraeus..' Prescott $16 33 57 29 751 20 1, 500 00 Odessa Oporto Omoa and Truxillo. Ossocca and Hiogo. Loss in exchange. $5, 244 48 3,.353 35 5, 043 09 9, 688 -34 7,104 76 6, 484 81 Jerusalem. Manchester . Melbourne ., Malta. Montreal Moscow. Marseilles .. Malaga . . . . . Matanzas . . . Munich Messina Mexico Matamoras.. Montevideo. Maranham .. Mauritius... Ill Salaries. 22, 328 43 2, 642 29 59 07 5,176 31 20 00 4, 360 78 1, 372 58 9, 852 24 1, 086 50 2, 462 94 722 34 13, 058 49 1,710 16 644 62 264 00 3, 747 26 2, OGO 00 1, 623 63 1,267 66 1, 500 00 3, 827 01 1, 950 68 1, 865 25 1,125 00 2, 950 00 398 50 1, 727 34 2,120 49 2, 000. 00 1, 623 63 1,000 00 2, 250 00 91 21 218 16 . 85 20 1, 479 63 0. 5, 1, 1, 2, 669 88 500 00 623 63 993 19 500 00 2,134 59 1, 999 65 1, 000 00 500 00 1, 500 00 1, 500 00 1, 454 35 2, 266 51 36, 415 00 422 90 292 36 145 69 166 25 1,563 51 322 67 2,369 93 288 19 992 70 • 1,796 95 9 00 3, 009 50 31 55 52 67 231 62 "'ii'36 "29'59 43 59 57 12 13 75 38 98 638 73 277 69 96 34 • 126 81 106 96 11 26 54 42 64 34 277 57 115 62 158 REPORT ON THE FINANCES. B.—Statement of consular returns of salaries, fees, fc.—Continned. Consulates. Quebec Bio de Janeiro Bevel Pottisrdam Bio Grande, Brazil. Pome : Q. Eees. $1, 500 00 $645 38 P. 6, 000 00 2, 497 97 2,164 84 750 00 1, 248 62 St. Jobn, N . B St. Petersburg St. Paul de Loando St. Thomas St. Domingo ... St. Catharine's Island. Singapore Santiago de Cuba . . . 1. San Juan Santiago Cape Verde.. Santa Cruz Stuttgart Spezzia Smyrna Shanghai Swatow -,— San Juan del Norte . . . San Juan del Sur Sabanilla Santos Stettin Southampton St. Helena — St. John's, C. E Sarnia Sheffield Seychelles 2, 000 00 500 00 4, 894 88 1,500 00 1, 500 00 2, 644 23 2, 500 00 2, 312 48 1, 024 45 1,500 00 1, 000 00 1, 500 00 2, 000 00 5, 000 00 3, 500 00 2, 000 00 1,784 00 500 00 879 12 3, 387 84 1, 875 00 2,125 00 1, 660 72 1, 275 81 Tangiers Trieste Tampico Trinidad de Cuba. Tripoli Tunis Turks Island Tumbez Tahiti Talcahuano Toronto Tamatave Valparaiso. Vienna Venice Vera Cruz . Loss in exchange. Salaries. 3, 000 00 2, 000 00 1, 500 00 1, 625 00 3, 000 00 3, 000 00 2, 849 07 467 39 1, 000 00 1, 351 52 2, 506 87 2, 000 00 6, 905 41 1,787 89 442 25 892 00 2,137 98 763 00 2, 376 50 185 14 254, 32 999 36. 491 84 1, 010 68 317 02 176 79 3,0.33 00 30 50 977 14 6, 444 97 1, 096 74 353 20 149 89 547 71 121 18 491 28 563 70 3,163 82 1, 333 50 7, 667 93 27 93 137 1, 344 850 247 35 55 07 09 . 736 78 415 47 369 78 555 90 4, 441 70 28 42 V. 3, 247 25 3, 278 54 836 54 4, 000., 01 1, 960 28 5,701 50 442 56 1, 484 06 1, 644 22 1, 848 62 W. Windsor Y. Yedo, J a p a n . 247 25 Z. Zurich... Zanzibar . G r a n d total. Total fees received, as per settlements Salaries paid out Loss by exchange 2, 497 95 1,000 00 4, 573 00 321 58 375, 256 07 459, 722 43 $459, 722 43 $375, 256 07 • 6, 743 82 383,999,39 Excess of fees over salaries and loss by exchange 75, 722 54 FIFTH AUDITOR, 159 ' 1. Including second quarter 1868 ; also salary of C. L. Smitb wbile receiving instructions. 3. Including second quarter 1868; also salary of B, M. AVilson, consular clerlv. 5. Including salary of James Park while receiving instructions and transit to post of duty; also additional salary. 8. Second quarter 1869 not received. 9. Second quarter 1869 not received. 11. Including salary of C; E. Perry while receiving instructions and transit to post of duty. 12. Accounts not settled, 13. Including salary of James Pea wbile receiving instructions. 14. Accounts not. settled. 15. Including salary of Charles J. Clinch wbUe receiving instructions. 16. Including salary of Charles A. P,erkins while receiving instructions and transit to post of duty. 18.. Including salary of P . M. Hansom while receiving instructions. 19. Including additional salary and fees from agency. „ 22. Licluding salary of Dexter E. Cla^jp wbile receiving instructions, 34, Including salary of Hugo Hildebrandt while receiving instructions and making transit to post of duty. Eirst and second quarters 1869 not received, 36. Including salary of B. P. Chenoweth while receiving instructions. 37. Second quarter 1868 not received. 38. Second quarter 1869 not received. • 39. Including salary of A. 0. Hyer, consular clerk; also salary of W. D. Earrand while receiving instructions and transit to post of duty. 40. Second quarter 1869 not received. 41. Including salary of Ed-ndn Vaughan wbile receiving instructions and transit to post of duty,.and awaiting bis exequator. 42. Including salary of Eli T. Sheppard while receiving instructions. 43. Including additional salary for second quarter 1869. 48. Including salary of A. C. Phillips wbile receiving instructions and transit to post of duty. 50. Including salary of J, C. Cover while receiving instructions. Second quarter 1869 not received, 51. Including salary of Samuel Bicker, late consul general, from October 1,1861, to November 25,1861, and from November ll, 1865, to December 11, 1865 ; also salary of Augustus Glaeser, consular clerk, arud salary of AVilUam P. AA^ebster, consul general, wbile receiAdng instructions and transit to post of duty. 52. Including salary of Alfred Allen wbile receiving instructions and transit to post of duty; also salary of Milton M. De Leno while receiving instructions; also salary of Augustus Canfield from October 1,1867, to October 27, 1867; ahd salary of Thomas Dunn, late vice-consul, from October 28,1867, to September 12, 1868. • 54. Including salary of James Haggerty wbile receiving instructions. Eirst and second quarters 1869 not received. 56. No returns. 57. Including salary of Charles Weile while receiving instructions and transit to post of duty. 58. Eeturns incomplete. 59. Including salary of Alexander AVillard wbile making transit to post of duty.' 62. Including- salary of N. C. Goulding while receiving instructions. P' 64. Including salary of S. L. Glasgow wbile receiving instructions, transit to post of duty, and awaiting bis exequatur; also salary bf Dwight Morris from August 9, 1866, to August 31, 1866, 65. Including salary of Alvin Hawkins, consul general, while receiving instructions; also salary of E. L. Plumb, consul general, wbile receiA-^ing instructions and transit to post of duty; also salary of H. C. HaU, vice-consul general, for transit between Matanzas and Havana. 66. Including salary of Edward Eobinson wbUe receiving instructions, transit to post of duty, and awaiting his exequatur." . 67. Including salary of Z. S. Spaulding while making transit home, and salary of Thomas Adamson, jr,, wbile receiving instructions. 68. No returns. • 74. Including second quarter 1868. Second quarter 1869 not received. 76. Including salary of E. S. Eicbards wbile receiving instructions and transit to post of duty. 77. Includiug salary of Henry S. Neal wbUe receiving instructions,,and transit to post of duty. 78. Including salary of Albert J. de Zeyk, consular clerk, for second quarter.1868, 80. Including salary of T. Y. Dickinson from AprU 1, 1867, to June 26, 1867, and from June 27,1867, to July 21, 1867, ' • " 81. Including salary of J. T; Howard while receiving instructions and transit to post of duty. 82. Eetuj.-ns incomi3lete. 84. Includino' salary of H. H. Houghton while receiving instructions. 85. Eeturns incomplete. 86. Salary suspended. Salary paid C. H. Branscomb while receiving instructions, transit to post of duty, and while awaiting bis exequatur. ^ 87. Including salary of David S. PinneU AvhUe receiving instructions. 88. Second quarter'1869 not settled, 89. Licluding salary of Thomas E, Wilson," consular clerk; also salary of WiUiam A, Dart, consul general, while receiving instructions, transit to post, and awaiting his exequatur'; and salary of W. AV. Averill while making transit home. 90. Including salary of Milton M. Price wbUe receiving instructions and transit to post of duty. 93, Including salary and fees from agency. 94, Including salary up to July 21, 1869. 96. Licluding salary for second quarter 1868. 97. Including salary of James AVhite wbile receiving instructions and transit to post of duty; also salary of Leonard Pierce, jr., from November 14, 1861, to January 28,1862, wbUe awaiting his exequatur, and fi-om- AprU 1,1862, to is^ovember 30,1864, and from Eebruary'l8, 1865, to AprU 7,1865, at post of duty. 98. Second quarter 1869 not received. 101. Including salary of Eobert L. Matthews while in transit to post' of duty; also salary of Alfred D. Green from October 1,' 1867, to December 13, 1867; also salary of J. T. Howard from July 1, 1865, to March 31, 1866; also salary of T. S. Salvador, late acting consul, from April 1, 1866, to July 31, 1866; and salary of B. 0. Duncan fi-om June 1, 1869, to June 30, 1869, whUe receiving instructions. 103. Including salary of Evan E. Jones while receiving instructions. 104. Including salary of Benjamin Gerrish, jr., wbile receiAdng instructions and transit to post of duty. 105. Including second quarter 1868. Second quarter 1869 not received. 106. Including salary of D. L. Moore from January 1,1867, to January 31,1867, and from April 22,1868, to June 30,1868. 160^ REPORT ON THE FINANCES. 107. Excess of fees from Au.gust 19,1867, to July 10,1869. 109. Including salary of J. C, Elctcber whUe receiving instructions. 111. Second quarter'l869 not received. " , 112. Including salaries of James Hand, AViUiam Heine, and Eranklin Olcott, consular clerks'. Second quarter 1869 not received.. ' ' ." 114, Including salary of James H. Wballon while receiving instructions. 115. Including salary of Josepb Powell, commercial agent, wbile receiving instructions and transit to post of duty; and salary of AV. H. Smyle:^^ from October 1,1865, to Eebruary 14,1868. 117, Including salary" of 0. M. Long wiiile receiving instructions and transit to post of duty. ^ lis. Including salary of Samuel G. Moff'ettwbile'receiving instructions. . . * 119. No loss in exchange reported in previous quarter. " • 123. Including salary oi" M. Meigs Avbile receiving instructions, transit to post of duty, and transit home; also salary of Eobert P, Keep while receiving instructions. 124. Including "salary of Cliff'ord Stanley Sims while receiving instructions and transit to post of duty; also salary of J. AVeldon from October 15,' 1864, to November 15, 1864, Avhile receiving instructions. 127. Including salary of J. D. Jones while receiving instructions and transit to post of duty, also transit borne. . ' 128. Including salary of Erederick Scburtz wbile receivtiig instructions. 129. Second quarter'1869 not received. 130. Including salary of D. M. Armstrong while receiving instructions. Second quarter 1869 not received. ' • 133. Eirst and second quarters 1869 not received. 134, Including salary of John T. Eobeson wbile receiving instructions and transit to post of duty; also salary of C. J; True while receiving instructions. ' • . 139, Including salal-y of Edward Conway while receiving instructions and transit to post of duty. • 140, -Including salary of H, J. Silva troni October 1, 1867, to December 6, 1867. - . 145. Including-salary of B, E. Lewis and 0. B, Bradford, consular clerks. 149. Including second quarter 1868. Second quarter 1869 not received. 150. No retiuns. 151. Including salary of Wm. M, Coleman while receiving instructions and transit to post of duty. 152. Including salary of William Thompson Avbile receiving instriictioifis; also salary of Jobn Britton while in transit home, and salary of J. E. Croskey from January 1,1857, -to August 7, 1857. 153. Including second quarter 1868. . 154. Including additonal salary. 155. Including salary of Samuel D. Pace wbile receiving instructions and whUe awaiting bis exequatur. 161. Second quarter'1869 not received. 162. No fees. ' . 163. No fees. ' • 164. Including salary of Oliver Mungen wkile receiving instructions and transit to post of duty, also second quarter 1868. ' 165. Including salary of E. E. Sprigman while receiving instructions and transit to post of duty. .' 167, Including salary of Erederick En gle wbile receiAdng instructions; also salary of W. W. Eandall while receiving instructions and ti-ansit to post of duty ; Sso salary of E. D. Brunner while receiving instructions. 168. Including salary of A. D. Shaw while receiving - instructions and transit to post of duty; also salary of James Hand, consular clerk. 170. Including salary of Jolm C. CaldweU while receiving instructions. 171. Licluding salary of Theodore Canisius from AxHil 1,1866, to October 6,1866, at post, and. from' JiUy 26,1867, to October 26,1867, wbile making transit home. ' 172. Including salary of Ei'ank Colton while in transit home, ' . ' . 173. Including salary of Andrew J. StcA^ens while in transit home; also salary of George W. Swift wiiile receiving instructions and transit to pdst of duty. 175, Including salary of C. C Shepard Avbile receiving instructions. 176, Licluding salary of S. H. M. Byers Avhile receiA^ing instructions. ,, . 177, Including second quarter 1868. Second quarter 1869 not received. FIFTH 161 AUDITOR, c. statement showing the amount expended by the consular offi^rs of the United States for the relief of American seamen at the consulates, the aniount received by them as extra wages of .discharged seamen, and tlie amount of loss in exchange incurred by them in drawing for balances due them, during the fiscal, year ending June 30, 1869, as appears from the settlements in tlie Fifth Auditor's office of the consular accounts. Consulates. Acapulco — Alexandria. Amoy . Amsterdam Apia Aspinwall... Antwerp — Bahia Barbadoes... Barcelona . . . Batavia Belfast Bermuda — Bombay Bordeaux — Boulogne. Bradford Bremen Buenos Ayres Cadiz Calcutta Callao • Cape Haytien Cape Town Carthagena Ceylon" Ch'efoo Clifton Cork Constantinople Curacoa Demerara Elsinore Ealmoutb ; Eayal, second quarter 1869 not received. Eoo Choo Genoa Gibraltar Glasgov/ Guayaquil HaUfax Hamburg Havana Havre Helsingfors Hilo Hiogo . Honolulu Hong Kong KanagaAva Kingston, Jamaica Jiabaina Leeds Liverpool Lisbon : London, second quarter 1869 not received. Malaga Manila Manzanilla MarseiUes Martinique, AVest Indies Matanzas : Matamoras , Mauritius Melbourne '. Minatitlan. Monrovia MontcAddeo Nantes Nassau, W. I Panama Payta Paris Para 11 F Disbursement. Loss in excbango. Eeceipts. $383 50 7 98 301 31 28 104 18 1,799 6 394 16 33 12 08 201 60 145 71 442 75 384 16 :, 370 25 18 50 120 77 18 50 803 65 38 50 6 75 494 15 29 50 27 40 10 00 $52 10 "25'66 $151 20 180 00 '495'i8 89 56 630 00 134 84 694 87 148 87 143 88 415 54 29 10 236 58 86 00 2, 260 83 1, 232 88 277 04 193 99 52 66 36 30 39 15 143 17 39 68 40 10 I 482 02 1, 665 88 25 00 73 41 29 85 167 08 174 68 25 65 200 26 425 70 372 01 ., 445 08 564 63 114 59 13 25 , 878 23 720 66 508 30 273 96 2 50 14 48 ,623 54 372 02 157 19 :, 610 48 677 71 100 50 271 68 746 35 40 95 136 00 104 82 287 05 674 00 79 26 870 81 609 00 \, 464 50 19 30 234 80 1,101 38 595 98 72 00 202 00 7, 865 97 372 38 199 90 628 72 121 38 3, 315 57 19 58 'sio'oo" 47 75 180 00 178 89 103 06 '442"i6 2 87 10 00 194 00 97 06 381 23 394 43 505 38 530 54 162 REPORT ON THE FINANCES. C.—Statement showing the amount expended by the consular officers, fc.—Continued. Consulates. Pernambuco Plymouth Port Stanley — Bio de Janeiro Bio Grande de S u r . . . San Andres Santiago de C u b a — Santiago, C. V. I Shanghai Sheffield:. Seychelles Singapore Sidney, N . S . W Stettin Stockholm St. Catharine, Brazil. St. Helena St.Jobn,N.E........ St. John, N . B St. John, P. E '. St. Thomas Tabasco Tahiti. Talcahuano ... Teneriffe Trieste Trinidad Island Tumbez Turk's Island. Valencia Valparaiso Victoria, V . I Zanzibar Total. Total amount of expenditures and loss in exchange Amount of receipts Excess of disbursements over receipts Disbursement. Loss in exchange. Eeceipts. $663 42 102 »9 8 189 37 129 873 1,608 40 11 652 284 101 45 22 16^ 50 00 34 48 16 65 00 48 40 00 521 50 46 26 19 50 52 50 1, 263 19 20 00 4, 928 39 4, 977 88 442 03 12 89 3, 042 50 88 28 53 50 2, 526 75 1,274 50 66, 592 73 $61 27 62 $144 50 240 00 1, 540 00 38 00 80 93 108 00 1,433 33 12 00 483 81 133 06 108 00 699 44 287 14 79 52 58 22 259 63 25 210 35 536 552 135 62 00 00 00 00 00 78 41, 276 00 2 10 933 52 1,468 16 34,533 59, $68,060 89, 34, 533 59 33,527 30 16^ FIFTH- mDlTOR. Statement of the number of destitute American seamen sent to the United States, and the amount paid for tlieir passage, from the following consulates, during the fiscal year ending June 30,1869. Consulates. Acapulco Ari6bat Antigua Aux Cayes Aquire Hayti .. AspinwaU. Bahia Balize Barbadoes Bay of Islands.. Bathurst Bermuda Bremen Bombay Bordeaux Cadiz CaUao Calcutta Carthagena Cape Town Cape Haytien . . Ceylon Cronstadt Curacoa Demerara Eayal . . : Fortune Islands Guayaquil Guiana Guanatanamo .. Gibraltar....... Gonaives Halifax Havana Havre Hong Kong Honolulu Inagua KanagaAva Kingston La Paz Liverpool London No. of seamen, Amount. 7 $70 00 5 48 00 2 20 00 3 70 00 7 105 00 27 270 00 1 10 00 1 10 00 9 90 00 4 240 00 2 20 00 60 648 00 8 80 00 1 10 00 1 10 00 7 70 00 1 10 00 1 10 00 1 10 00 1 10 00 1 10 00 1 10 00 1 10 00 2 20 00 2 20 00 103 1, 842 00 7 70 00 1 10 00 3 30 00 1 10 00 6 60 00 2 20 00 23 218 00 120 1,200 00 2 20 00 130 00 13 150 00 15 190 00 16 20 00 2 141 00 12 CO 00 6 21 210 00 90 00 Consulates. No. of seamen. Amount. ManzanUla Manila Marseilles Martinique Matanzas Mazatlan Melbourne Minatitlan Nassau, N. P — . . Naguabo .,.. Newport, England Padang Panama Para Pernambuco. Plaister Cove Porto Praya, C . V . I Eio Grande do Sul Eio de Jaiietco . . . . . . . . . . . . . . . . San Andres San Juan, P. E Santiago de Cuba Santiago, Cape de Verde Shanghai •. ^ . . . . . . . . . . . . . . Sierra Leone Singapore Sisc^ St. John, N. B : . . . . . . . . • St. Helena .-.... .-^.. St. Thomas Tabasco Taliiti Trinidad Turk's Islands Valparaiso Vancouver's Island Vera Cruz Victoria Yarmouth Picked up at sea and brought to ports in the United States... Total $10 00 130 00 10 00 120 00 60 00 20 00 100 00 170 00 384 00 20 00 10 00 10 00 560 00 100 00 110 00 10 00 180 00 50 00 490 00 60 00 40 00 50 00 20 00 40 00 30 00 10 00 90 00 104 00 110 GO 440 00 20 00, 60 00 . 10 00 224 00 10 00 140 00 30 00 730 00 10 00 530 00 1,000 11, 654 00 164 REPORT ON THE FINANCES. E. . Statotnent showing the amount expended by tlie United States consulates for expenses incurred on account of aiminal seamen, for the fiscal year ending June 30,1869. BermudaFunchal...-Hamburg Plonolulu Liverpool Melbourne Monrovia Santiago de Cuba Total --... -.1 ..,..-... \ $89 126 24 85 188 208 612 61 00 55 12 25 82. 48^ 18 45 1,395 85 Statement shoioing the amount refunded citizens, seamen, or. their representatives, directly from the United States Treasury, during tlie fiscal year endi)ig June 30,1869, thesevei^al sums having been previously received at the consulates. • •' ' Abiel xVbbot, owner of wrecked brig Saint Antonio, proceeds of the sale of effects '.$490 22' C. W. Clark, citizen, estate of 2,867 38 E. D. Green, citizen, estate of 500 00 John Guinan, citizen, estate of 35 99 H. G. West, citizen, estate' of ^ 25 John Shields, seaman, estate of 8 16 Z. Robinson, seaman, estate of .... 79 96 .Total • 4,047 96 165 FIFTH AUDITOR. G. ''Department accounts, f c , received and allowed during the fiscal yoar ending June 30, 1869, Description. Accounts. Amounta. STATE DEPARTMENT. Contingent expenses of all the missions abroad Office rent of consuls -. Expenses Universal Exposition at Paris i Publishing laws in pamphlet form Blank books, &o., for consuls Proof-reading, pacldng, &o Extra clerk-hire '. Contingent expenses, foreign intercourse Copperplate printing, books, maps, & c . . . . . ' Eescue of American citizens from ship-wreck MisceUaneous items. Expenses under tbe neutraUty act To encourage immigration Bringing home from foreign countries persons charged with crime Expenses for stationery and furniture Minister's salary •. Total.. - $13,1^0 85 15, 919 52 • 6, 579 65 C2, 003 36 20, 313 76 3, 369 00 17, 076 51 62, 092 86 3,064 09 3, 909 50 7, 509 81 2, 398 42 545 39 4, 832 82 1, 377 80 100, 000 00 52 332, 308 34 Caleb Cusbing, commissioner joint commission of the Hudson's Bay and Pu get's Sound Companies' claims ..' Archibald Campbell, commissioner Northwest Boundary Survey for running •northwest boundary Une INTERIOR DEPARMENT. Expenses of taking tho eighth census Suppression of the slave trade Pacldng and distributing documents PreserA'^ation of coUections of exploring expeditions United States Statutes at Large Compiling Biennial Eegister Total , '. - $6, 630 09 1,177 50 6, 609 61 4, 000 00 7,000 00 500 00 - 25, 917 20 PATENT OFFICE. Contingent expenses Eepairing saloon in north -wing Taking care of copyrights Pitting up cases of copyrights Extra compensation of clerks Total $320, 611 54 25 00 1„454 19 316 00 4, C90 72 127, 097 45 POST OFFICE DEPARTMENT. Blank books, &c Extension Money order Total $83, 033 39 24,163 33 83, 905 80 191,102 52 H.—Statement shoiving the expenses of collecting the internal revenue taxes in the several collection districts, including the commissions, salaries, and extra allowances of the collector; tlie office expenses which are paid out of the coimnissions and extra allowances, and the assessments and collections from Jiily 1, 1867, to June 30, 1868. " Gross compensation. District. Tax. Net compen- Stationery and blank sation. books. Express Expenses of Postage. and dept. Adv'tising. Total expense administering Assessments. of coUecting. money. office. CoUections. MAINE. 96 34 78 95 15 $9,125 10 7, 244 02 5, 540 06 4, 779 22 4, 021 85 $252 56 71 09 87 40 143 58 33 55 31, 511 43 801 18 30, 710 25 8, 493 38 10, 660 87 5, .607 .38 271 72 297 85 88 03 24, 761 63 657 60 5, 669 30 5, 837 60 5, 367 63 116 89 151 03 115 21 16, 874 53 383 13 16,491 40 10, 490 78 10, 643 51 15, 400 64 11, 491 96 10, 589 69 11, 384 80 11, 736 37 11,160 33 10, 242 77 11, 268 97 220 33 194 59 321 29 185 62 187 07 199 35 267 93 330 65 193 72 163 42 10, 270 45 10, 448 92 15, 079 35 11, 306 34 10, 402 62 11,185 45 11, 468 44 10, 829 68 10, 049 05 11,105 55 • $9,318 06 7, 520 36 5, 689 84 4, 909 17 4, 074 00 Eirst district Second district • Third district Eifth district Total $192 276 149 129 52 $358 188 103 169 39 12 00 27 87 48 56 00 $30 21 9 68 19 588 18 858 74 56 00 149 74 8, 221 66 10, 363 02 5, 519 35 148 79 125 71 110 29 205 6S 143 46 170 CO 8 85 24,104 03 384 79 519 14 8 85 22 95 25 11 48 06 30 50 50 94 50 $9,959 04 7, 800 95 5, 890 01 5, 291 56 4, 222 53 $4, 458 75 993 50 1, 694 16 1,209 62 2, 031 00 33,164 09 10, 387. 03 1, 567, 537 16 1 618 235 24 8, 902 20 10, 978 04 5, 934 67 2, 059 08 3, 703 70 2, 846 67 609,189 46 1,150, 469 82 212, 760 57 .598, 678 99 1 128 694 46 210, 737 69 140 50 25, 814 91 8, 609 45 1, 972, 419 85 1, 938, 111 14 150 00 163 83 70 80 69 19 5, 842 25 6,001 43 5, 532 73 2, 331 41 1, 816 75 2, 063 24 208, 088 92 151, 298 70 175, 559 27 217,109 86 180, 552 29 186, 763 30 384 63 69 19 17, 376 41 6,211 40 534, 946 89 584, 425 45 171 12 11, 009 34 11,005 33 16, 956 56 12, 094 18 10, 998 67 12, 079 41 12, 535 03 11, 588 77 10, 678 17 11, 515 68 5, 084 01 1,192, 390 95 5, 751 22 1, 069, 015 10 7, 974 69 5, 445, 568 67 6, 779 34 1,773,171 99 5, 848 23 1, 077, 218 77 6, 397 50 1, 772, 490 19 5, 377 70 •2, 070,189 57 3, 547 24 1, 533, 716 67 5, 368 31 897, 284 69 7, 000 48 . 1, 352, 549 68 $742, 381, 212, 144, 85, 962 462 803 509 798 12 67 87 79 71 $771, 508 30 404, 572 50 218, 984 12 137, 870 32 85,800 00 i N E W HAMPSHIRE. Eirst district Second district Third district o . Total 45 50 48 00' 47 00 o m VERMONT. Eirst district Second district Third district Total 5, 552 41 5, 686 57 5, 252 42 MASSACHUSETTS. Eirst district Second district Third district Eourth district Eifth district Sixth district ScA^enth district Eighth district Ninth district Tenth district Total 114, 409 82 2, 263 97 112,145 85 47 80 278 202 123 190 158 147 122 132 36 77 22 22 62 71 38 84 65 71 300 08 209 00 1, 226 70 374 00 262 61 448 00 588 03 211 85 259 75 114 00 i,484 48 3, 994 02 17 55 3 90- 21 45 .54 50 . 51 00 26 00 22 75 52 00 52 25 68 75 53 00 551 37 120, 461 14 59,128 72 18,183, 596 28 998,155 64 1,115, 900 07 5 104 626 57 1, 798, 537 96 1 071 755 77 1, 683, 457 17 1, 989, 092 67 1, 528, 267 22 948, 553 75 1, 615,176 92 17, 853 523 14 n . R H O D E ISLAND. Eirst district Second district Total CONTfECTICUT. Eirst district Second district Third district Eourth district. Total. ,,..,,.., 12, 003 85 8, 747 48 20, 751 33 241 75 178 04 11, 762 10 8, 569 44 247 78 47 03 309 12 34 00 255 68 21 25 12,816 43 8, 849 76 6,168 94 4,182 60 2,117, 641 35 655, 932 43 2,203,079 24 649 495 64 419 79 20, 331 54 294 81 343 12 276 93 21, 666 19 10, 351 54 2, 773, 573 78 2, 852, •574 88 11, 203 37 10, 828 96 9, 435 52 10,011 80 224 209 201 260 10, 979 10, 619 9, 234 9, 751 115 170 68 110 189 449 186 346 1, 766, 670 84 • 1,221, 865 65 771,902 59 1,140, 297 75 1, 457, 674 84 1 263 267 32 787,104 36 902, 359 89 41, 479 65 895 66 40, 583 99 12, 529 16 15, 399 30 10, 733 90 34, 976 61 10, 589 57 12, 452 79 10, 728 38 19, 774 27 11, 392 33 10,201 34 7, 253 48 9, 074 29 6, 243 84 10, 934 44 9, 650 44 4, 737 99 4, 914 84 7, 536 33 5, 494 75. 6, 698 11 9, 380 24 6, 076 77 244 18 175 31 256 34 375 00 164 72 172 89 226 51 200 00 167 53 136 11 194 30 123 27 83 99 28f 50 236 33 77 40 79 43 113 88 93 17 113 96 348 12 70 72 203 34 160 89 132 00 116 21 91 43 259 54 111 17 449 47 156 48 200 00 12, 284 68 15, 223 99 10, 477 56 34, 601 Cl 10, 424 85 12, 279 90 10, 501 87 19, 574 27 11,224 80 10, 065 23 27 63 18 58 00 99 61 00 70 464 92 1,171 60 70 165 80 234 10 364 54 728 40 219 67 248 52 149 77 405 53 246 47 279 51 59 99 194 41 138 26 177 56 185 79 77 96 11 50 80 41 33 89 224 35 73 74 70 99 87 54 105 40 46 22 75 00 82 10 61 51 101 86 184 80 142 07 1,979 74 179 33 190 00 458 42 899 20 425 00 363 80 369 CO 419 80 243 00 730 09 112 31 209 80 34 12 . 470 40 316 68 171 13 142 11 • 202 78 146 56 254 32 232 50 .189 09 76 00 183 74 204 42 159 79 200 53 243 66 273 48 260 71 7 237 40 10, 213 43 10 33 34 22 93 29 19 51 5, 584 5, 636 4, 412 3, 799 51 41 12 75 75 60 15 88 11, 531 75 11, 476 84 9, 768 47 10, 490 19 150 38 43, 267 25 19, 432 79 4, 900, 736 83 4, 410, 406 41 4 114 67 448 265 371 166 15 83 43 45 73 99 4 95 20 68 56 00 05 60 00 60 80 00 40 20 00 95 38 40 72 69 52 29 41 33 80 47 21 32 96 49 87 20 212 55 64 35 63 10 00 65 26 00 80 50 75 08 00 00 45 00 20 12, 879 24 15, 937 66 11, 624 54 37, 052 77 11,499 24 13, 436 16 11,413 75 20, 614 60 11, 965 40 11, 254 74 7, 470 78 9, 552 40 6, 515 42 11, .586 40 10, 251 66 5, 025 72 5,108 80 7, 892 15 5, 746 17 7, 348 78 9, 720 63 6, 378 11 7, 979 20 8, 495 29 6, 063 53 7,166 22 6,154 94 9, 452 82 7,161 60 13, 673 49 6, 453 16 40, 665 13 8, 464 50 8,100 00 4, 789 59 22, 204 68 6, 295 16 7, 995 00 5,198 27 14, 899 27 7, 041 66 6,479 23 2,367 49 5,608 72 3,563 94 4, 304 33 3, 923 88 2,190 00 2, 326 25 4,258 75 2, 631 43 3, 418 89 1, 417 85 3, 662 65 2, 715 82 3,894 19 2, 684 82 3, 585 50 3,120 73 2, 859 17 3, 513 01 3,151 05 1,835 81 31,953 19 1,101, 476 58 2, 883, 460 14 2, 653, 822 78 4,212,360 12 1,126, 228 65 3, 249, 772 60 1, 437, 465 72 4, 305, 464 38 2, 096,152 46 986, 499 02 409,140 68 578, 392 97 268, 472 17 1, 565, 869 01 822, 054 84 131, 551 31 127, 373 14 473, 973 17 183,107 91 284,536 01 712, 413 27 241, 083 42 459,212 42 441, 415 85 173,, 818 11 306, 847 20 280, 331 15 706, 919 42 257,164 85 1,188, 718 20 236, 497 50 8, 017, 393 20 858, 426 71 2, 695, 527 53 2,472,030 64 4, 063, 401 62 1, 082, 913 42 2, 587, 363 02 1,181,146 07 4,101, 687 57 1, 737, 715 68 940, 268 49 375,347 51 714, 747 34 274, 383 86 1, 346, 583 72 830, 088 46 124, 312 49 141, 484 45 408,131 13 199, 475 16 319, 810 56 772, 243 44 257, 845 77 452,081 04 522, 400 77 226, 539 34 340, 968 24 266, 710 48 709, 057 75 323;650 99 1,188, 361 33 246, 543 31 7, 669, 893 84 2, 921 06 363, 540 50 190, 445 63 41, 928, 988 25 39, 431,141 73 22 27 78 21 N E W YORK. Eirst district. Second district Third district Eourth district Eifth aistrict Sixth district Seventh district Eighth district Ninth district Tenth district Eleventh district Twelfth district Thirteenth district Eourteeiith district Eifteenth district Sixteenth district. Seventeenth district Eighteenth district Nineteenth district Twentieth district Twenty-first district Twenty-second district.. Twenty-third district— Twenty-fourth district .. TAS^enty-fifth district Twenty-sixth district— Twenty-seventh district. Twenty-eighth district .. Twenty-ninth district... Thirtieth district Thirty-first district Thtrty-second district.. Total 7, 782 66 8,112 00 5, 765 39 6, 909 68 5, 834 23 9, 050 05 6, 736 51 J3,140 53 5, 965 43 36, 953 19 343, 022 84 5, 815 49 7, 059 18 8, 951 02 6,159 85 10, 652 94 9, 414 11 4, 660 59 4, 835 41 - 7, 422 45 5, 401 58 6, 584 15 9, 032 12 6, 006 05 7, 579 32 7,951 11 5, 633 39 6, 793 47 5, 742 80 8, 790 51 6, 625 12, 691 ' 5, 808 36, 753 34 06 95 19 337, 207 35 •-- •- " ~r- 50 3.20 1 87 120 00 4 50 13 35 1 60 . 75 325 66 1, 520 00 145 77 = ^ ^ a o H.—Statement showing the expenses of collecting the internal revenue taxes, ^-c—Continued. oo G r o s s compensation. District. Tax. N e t compensation. Stationery and blank books. Postage. $6, 798 7, 893 9, 757 8, 424 19, 861 $178 50 195 143 198 $163 117 691 260 409 Express and dep. money. AdA^ertising. Total exp e n s e of collecting. E x p e n s e s of administeri n g office. Assessments. CoUections.. $74 39 64 105 $7, 252 8, 250 10, 938 9, 019 21,115 $3,680 4, 725 5, 419 5, 006 7,984 $375, 808 660,693 773, 507 800, 520 6, 329, 506 $341,048 501, 581 886, 673 610, 339 6,182,113 NEW JERSEY. Eirst district Second d i s t r i c t .•. Third district Eourth district Eifth district $6, 910 8, 007 9, 933 8, 551 20, 401, Total 48 91 37 69 64 53, 805 09 $111 114 175 127 540 52 14 68 25 10 1, 068 69 96 77 69 44 54 52, 730 40 3136 78 33 67 766 45 98 82 60 18 00. $78 00 1,642 58 78 00 08 50 60 70 . 283 88 77 17 25 80 01 56, 570 00 00 04 95 67 27 26, 815 93 68 22 68 97 47 8,940,037 02 46 49 08 89 17 8, 521, 756 09 PENTs^SYLVANTA. E i r s t district..." Second d i s t r i c t Third district Eourth district Eifth district Sixth district SeA'-entb d i s t r i c t E i g h t h district N i n t h district Tenth district Eleventh district Twelfth district Thirteenth district Eourteenth district Eifteenth district Sixteenth district Seventeenth district Eighteenth district Nineteenth district. Twentieth district TAventy-first d i s t r i c t Twenty-second district Twenty-third district TAvcnty-fourth d i s t r i c t Total 13, 995 11, 739 10, 656 11, 354 8, 653 7,- 668 7, 645 6, 902 10,128 7, 283 7, 656 7, 839 4, 624 6, 854 7, 430 5, 600 5,131 5, 960 7, 874 9, 376 7, 209 11,775 9, 524 6, 240 . 37 15 20 59 60 68 84 92 67 34 84 79 69 64 56 05 75 68 43' 19 85 62 76 92 275 255 202 197 184 192 226 191 330 194 125 176 101 183 184 140 .37 31 95 92 120 208 227 68 89 10 82 47 10 55 24 22 28 70 85 86 04 06 73 72 19 25 75 93 81 63 21 43 13, 719 11, 484 10, 453 11,157 8, 469 7, 476 7, 419 6, 711 9,798 7, 088 7, 530 7, 662 4, 523 6, 071 7, 245 5, 459 5, 094 5, 929 7, 778 9, 283 7, 089 11, 566 9, 297 6,172 48 05 38 12 50 13 60 70 39 64 99 93 65 58 83 33 56 43 68 26 04 99 55 49 101 322 11 353 161 143 58 25 162 79 214 216 48 70 78 110 29 85 41 174 115 86 267 97 55 41 42 11 20 65 208 00 78 217 19 90 254 73 24 237 00 65 31 98 402 85 17 81 00 76 216 45 89 274 25 57 143 47 36 • 276 76 47 278 72 94 271 94 96 170 04 53 177 03 90 210 43 24 03 - - - 297 03 199 1 6 ' 29 313 26 07 158 36 43 170 00 06 1 07 12 05 132 17 129 08 299 29 95 05 117 73 10 CO 40 00 13 00 52 66 38 75 125 75 56 75 ' 2 3 00 116 50 86 47 56 05 57 50 30 50 47 75 19 CO 27 "^00 14 50 178 18 1 20 2 28 1 17 4 25 7 31 77 86 1 10 40- 14, 229 12, 232 10, 966 12, Oil 9,150 8, 078 7, 981 6, 973 10, 746 7, 485 8, 213 8, 388 4, 839 7, 322 7,-882 6,116 5, 388 6, 255 8,173 9, 866 7, 551 . 12,190 10,140 0, 507 09 75 69 29 30 51 08 55 35 13 93 53 52 62 00 86 82 21 85 65 30 52 78 98 7, 447 50 5, 037 35 5, 600 00 5,707.50 3.871 51 2, 817 59 2,121 00 2, 078 34 2, 738 71 2, 389 20 4,140 00 3, 302 59 1, 603 73 2,193 482, 735 74 2, 256 01 3, 671 50 4, 451 11 4, 959 36 6, 517 50 3, 793 67 6, 602 98 • 3, 980 53 3.872 00 5, 888, 535 2,189, 497 1,141, 240 1, 874, 257 582,195 499, 913 462, 530 343, 220 755,085 407, 000 483, 497 418, 577 159, 233 291, 969 332,130 218,125 141, 695 198, 057 583,107 638,261 165, 603 2, 426, 451 879,173 215,187 28 08 56 14 79 88 64 96 19 20 12 30 65, 14 20 43 19 59 20 46 74 33 14 34 4, 230, 456 50 2, 053, 637 27 1,124, 963 03 1, 725, 861 75 630, 720 87 436, 528 29 434, 087 17 340, 292 16 697, 692 83 378, 334 40 431 367 88 432, 540 16 112, 468 98 335, 464 41 393, 056 33 207,529 35 158, 929 07 245, 461 37 462, 963 27 552, 343 75 206, 651 52 1, 985, 255 39 785,211 28 257, 356-39 199,129 13 4, 044 83 195, 084 30 3, 057 06 4,631 76 108 69 1, 766 68 208, 693 32 94, 488 80 19,313, 545 55 18, 619,173 42 10, 050 24 , 235 70 9, 814.54 87 19 392 .36 50 86 72 10, 617 01 4, 336 27 7.50, 795 20 -644,518-48 DELAWARE. DelaAva.re. O H• O w l-H I2J o QQ MARYLAND. Eirst district Second district Third district Eourth district Eifth district 29 71 52 76 44 86 06 167 59 342 87 168 19 134 39 4, 729 23 8, 460 12 12, 314 65 6,125 57 6, 930 05 95 85 350 175 87 39, 458 72 899 10 38, 559 62 7, 926 83 185 74 7, 741 09 261 59 290 98 168 14 346 05 52 28 25 00 117 05 82 64 120 72 270 17 148 19 137 97 103 93 65 83 425 83 G9 61 30 28 214 40 122 88 13, 477 77 10, 504 31 9, 214 78 9, 328 20 4, 293 43 5, 790 55 7, 929 60 . 4, 697 18 6, 241 66 9, 543 18 6, 478 28 7, 212 03 5, 956 55 4, 671 07 13,188 67 4, 767 79 6, 380 38 12,169 58 5, 699 45 4, 815 8, 627 12, 657 6, 293 7, 064 Total. DISTRICT O F COLUMBIA. 32 90 55 81 77 216 61 280 134 134 78 63 00 85 55 105 00 • 67 795 35 827 81 106 42 41 85 130 50. 20 50 49 21 50 44 81 92 64 40 61 36 97 71 86 16 84 95 70 140 00 100 00 245 89 130.61 93 11 135 86 217 15 71 83 2, 698 27 2, 711 83 89 78 35 81 232 55 173 28 63 60 98 02 131 42 121 25 70 15 69 71 123 75 40 64 41 21 99 00 210 45 213 00 103 74 52 30 200 CO 44 25 26 50 120 99 1, 209 32 1,152 08 75 96 46 78 116 165 10 75 30 25 03 5, 328 49 8, 822 66 13, 366 37 6, 721 42 7, 451 79 , 683 64 4, 276 00 4, 8C0 00 1, 929 93. 3, 376 49 45, 905 75 610, 394 10 2, 693, 368 68 321, 449 49 385.-11'' ^^ 123, 431 07 636, 633 222, 892. ^ ^ ^6 ';ar4,571 53 350,129 25 4, 277, 249 13 41,690 73 17 ope 00 4, 056, 235 19 o r 6o 8,137 03 3,172 07 450,143 19 14 00 5 10 19 50 41 50 126 50 29 00 93 50 28 50 85 97 39 15 78 00 52 00 24 00 41 25 82 25 83 00 35 65 20 75 24 75 14,154 56 11, 036 79 10, 015 80 10,103 62 4, 653 82 6,169 85 8, 407 11 5, 034 07 6, 515 99 10, 211 80 6, 868 69 7, 707 20 6,301 15 5, 008 86 13, 849 78 5, 088 34 6, 957 23 12, 685 68 6, 209 68 7, 507 50 3, 975 66 5, 020 25 3, 020 00 2, 300 06 4,915 67 4, 705 56 2, 547 58 • 2, 948 CO 3, 410 00 2, 662 50 3, 590 53 2, 981 59 2,420 25' 3, 481 83 ^, 445 14 4, 805 00 7, 096 00 2, 364 54 4,311,911 32 1, 221, 496 05 694, 376 69 174, 940 00 93,713 11 215, 282 43 481, 065 52 88, 442 15 214,061 46 876, 656 74 246, 943 58 217, 772 77 247, 093 84 161,180 90 205, 211 56 117, 075 33 284, 610 22 2, 511, 082 64 181, 040 14 53 10 919 27 156, 980 02 502 43 485, 366 07 OHIO. Eirst district Second distiict Third district Eourth district Eifth district Sixth district SeA^^enth district Eighth district Ninth district Tenth district Eleventh district Twelfth district Thirteenth district Eourteenth district Eifteenth district Sixteenth district Seventeenth district Eighteenth district Nineteenth district 13, 739 36 10, 795 29 9, 382 92 9, 674 25 4, 345 71 5, 815 55 . 8, 046 65 4, 779 82 6, 362 38 9,813 35 6, 626 47 7, 350 00 6, 060 48 4, 736 90 13, 614 05 4, 837 40 0, 410 66 12, 383 98 5, 822 33 Total 150, 597 55 3, 053 09 147, 544 46 261 141 367 250 88 189 49 153 67 215 83 101 48 96 51 44 280 105 99 143 90 80 61 203 84 136 20 134 00 101 62 123 43 220 96 175 00 257 80 7 05 31 50 35 9 10 72,197 66 3, 812, 262 89 1,183, 519 56 730, 616 45 212, 419 72 91, 802 04 197, 298 04 504, 081 67 132, 519 24 279,117 05 864, 698 38 235,172 21 286, 985 16 256, 048 20 126, 285 22 216, 961 90 133, 739 98 291, 066 09 2,504,301 24 232, 232 65 12, 534, 956 45 12, 287,127 69 427, 796 08 204, 635 91 159, 529 80 197, 867 27 184, 063 94 446, 737 35 226, 358 11 302,163 30 163,957 22 134, 220 29 69, 552 81- 415, 297 17 278, 833 67 .157, 318 23 177, 350 60 161, 467 21 420, 580 51 201, 811 90 161,190 80 217, 692 10 148, 218 05 73,196 28 2, 576, 882 08 2, 412, 957 12 INDIANA. Eirst district Second district Third district Eourth* district Eifth district Sixth district Seventh district JSighth district Ninth district Tenth district.:: EloA'-entb district a?otai.. 1 7, 680 51 6, 298 51 5, 358 65 5, 657 69 5, 250 00 7, 758 39 5, 459 69 5, 435 95 5, 676 92 4, .928 1.9 3, 726 69 147 89 134 16 88 81 109 50 148 80 182 24 80 66 83 31 127 45 83 46 55 80 ['"'•^p, 285 19 "1-, 242- 08 7, 532 62 6,164 35 5, 269 84 5, 548 19 5,101 20 7, 576 15 . 5, 379 03 5, 352 04 5, 549 47 4, 898 73 3, 670 89 62, 043 11 44 72 36 43 25 21 15 104 56 48 62 25 00 50 86 75 25 00 95 00 50 50 530 56 3, 722 72 2,615 36 2,582 41 2, 467 50 1, 274 CO 2,913 77 2, 846 56 3,159 32 2,128 06 2, 312 94 1,372 99 7, 855 18 6, .447 53 5, 726 70 6, 085 28 5, 552 35 7, 981 40 5, 658 41 5, 862 15 5, 847 32 5,120 90 4, 033 93 27,395 63 66,177 15 • - . f , . . . . • w > d HH o Il.-^St'ateinent shOw-ing the expenses of coUecting the internal r^evenue taxes, #c.-^Continued. o G r o s s compensation. District. N e t compensation. Tax. Stationery and blank books. Postage. Express and dep. money. Advertising. T o t a l exp e n s e of collecting. E x p e n s e s of administeri n g office. Assessments. CoUections. s ILLINOIS. Eirst district Second d i s t r i c t . .... Third district E o u r t h district Eifth district Sixth district SoA^enth d i s t r i c t Eisihtb district Ninth district Tenth district Eleventh district Twelfth district T h i r t e e n t h d i s t r i c t .1 $14,213 5, 840 6, 213 8, 883 7, 488 .6,314 6, 382 8,109 4, 909 7,179 4,140 8, 240 4, 812 09 25 01 52 39 13 48 00 25 50 96 21 18 92, 725 97 Total $154 107 77 198 192 94 28 106 62 56 25 138 25 51 17 56 22 79 72 07 40 04 89 09 73 00 1, 267 19 $14, 058 5, 733 6,135 8, 685 7, 295 6, 219 6, 354 8, 002 4, 847 7,122 4,115 8,101 4, 787 58 03 45 30 GO 41 41 60 21 61 87 48 18 91,458 78 $233 88 167 144 153 157 202 206 255 110 106 115 33 92 46 36 80 04 66 71 90 58 45 00 19 46 $846 197 221 185 439 234 279 262 243 229 245 222 95 16 89 59 50 00 $3 05 30 92 ' " • " s b o 90 17 00 68 54 00 7 70 03 13 $92 33 24 179 35 15 31 57 45 66 77 379 49 50 25 00 91 50 00 35 00 25 75 00 00 50 1, 975 53 3,701 61 87 29 1, 086 01 241 101 320 49 114 152 315 283 268 125 298 133 17 17 5 91 50 26 $15, 385 6,159 6, 625 9, 393 8,118 6,721 6, 904 8, 635 5, 453 7, 654 4, 576 8, 956 4, 990 67 85 96 73 98 09 46 80 25 24 66 43 29 $10,122 2, 696 3, 036 3, 919 2, 632 3, 419 4, 312 4, 981 2, 543 5, 853 ,2, 827 - 4 , 456 3, 891 83 40 92 00 67 65 50 00 44 83 66 65 56 $5,170, 828 259, 029 224, 925 644, 539 307, 559 . 237,395 289, 981 594,949 196, 586 281, 272 85, 459 429, 835 133, 284 61 35 19 38 60 45 75 46 92 56 -57 34 75 $3, 998, 315 234, 025 246, 990 648, 260 347, 300 . 358,200 274, 255 474, 711 140, 925 304, 882 88, 029 440, 277 131, 218 13 25 99 05 26 22 93 45 05 24 12 15 95 hj O H o 99, 576 41 54, 694 11 8, 855, 647 93 7, 687, 391 82 H 11, 871 9, 476 9, 639 5, 707 5,145 6, 270 5,149 6, 515 11, 369 3, 014 3, 537 3, 663 1, 581,277 232, 549 238,046 160, 024 105, 069 252, 899 1, 635, 636 291, 054 256, 441 .200, 710 121, 006 244 889 o MICHIGAN. Eirst district Second d i s t r i c t Third district Eourth district Eifth district Sixth district ' Total 11, 292 9, 000 9, 000 • 5,507 4, 710 5, 948 36 00 00 10 06 89 257 75 75 74 25 64 12 00 00 63 00 28 45, 458 41 571 03 10, 5, 4, 5, 5, 4, 305 122 .25 121 25 25 11, 035 8, 925 8, 925 5, 432 4, 685 5, 884 24 00 00 47 06 61 44, 887 38 31 62 29 11 83 58 26 85 38 10 98 24 25 15 67 00 21 78 , 979 74 1, 424 81 38 95 102 42* 131 31 84 87 96 11 127-26 105 45 329 135 291 ,58 43 03 80 00 05 40 i*55 31 25 35 55 208 62 35 62 34 31 65 26 48,110 53 90 CO 03 45 20 21 24 43 83 44 96 28 71 57 04 45 64 31 33, 248 79 2,569,867 18 2, 749, 738 72 3, 414 90 2, 448 08 ... 3, 411 33 a, 004.00 7, 032 23- ~ 5,112, 96 977, 300 378, 632 102,181 133, 202 \ n , 599 1, 000, 675 22 238, 564 41 ^VJlSCOiVSIIN. Eirst district Second d i s t r i c t Third disVict Eourth district Eifth district Sixth district Total 529 907 762 025 484 690 94 02 48 65 66 35 74 94 00 58 00 00 10, 224 5, 784 4, 737 4, 904 • 5, 459 4, 665 20 08 48 07 66 35 46 25 45 38 39 20 15 75 65 95 11, 070 6.451 5; 05'j 5, 451 5, 755 4, 860 08 51 t>G, 51 87 15 06 77 10 60 51 117, DOQ 5 1 152, 564 50 198, 466 43 118, 509 72 36,400 10 625 26 35, 774 84 . 647 42 1,192 00 79 05 330 10 38, 648 67 23, 013 52 1,880,508 55- l/SiJ", 038,21 7,163 30 133 32 7,029 98 237 22 123 59 39 57 50 50 7, 614 18 3 486 93 339, 059 55 334, 405 58 IOWA. Eiret d i s t r i c t . . . . . . . . . . . . . QQ Second district Third district JFourth district Eifth district Sixth district 5, 943 56 11, 486 50 4,632-41 4, 562 98 3, 624 83 107 36 51 61 106 55 25 00 • 34 15 5, 836 20 11, 434 89 4, 525 86 4, 537 98 3,590 68 230 205 177 62 180 37, 413 58 457 99 36,955 59 6, 032 16 25,00 9, 000 00 10, 421 93 42 03 42 01 63 40 50 13 11 98 7 50 1,092 73 1,167 71 6, 007 16 269 21 50 00 56 25 8, 950 00 10, 365 68 19, 421;93 106 25 . 22, 240 20 15, 004 25 18, 000 00 32, 529 90 ll, 000 00 98, 774 35 Total 231 319 138 96 258 144 00 30 00 .52 75. 35 00 160 87 6, 549 38 12, 041 03 5, 000 71 4, 756 10 4, 232 81 47 07 473 12 40,194 21 19, 700 95 1,141,059 35- ' 1,138 265, 77 215 43 20 38 160 15 6,697 33 5,121 53 259, 462 35 254, 860 53 140 18 142 45 IOO 59 139 54 18 25 35 27 97 62 9,276 04 10, 819 79 7,000 00 13, 680 10 110, 060 53 218, 573 56 137, 704 10 240, 938 67 19, 315 68 282 63 . 240 13 18 25 132 89 20,095 83 20, 680 10 328, 634 09 378,'642 83 200 00 125 00 200 68 275 00 125 00 22, 040 20 14, 879 25 17, 799 32 32, 254 90 10,875 00 918 144 180 293 123 52 175 62 279 159 75 90 50 70 83 23,696 65 16,151 28 18, 982 47 35, 243 47 12, 506 93 15,721 13 11, 504 25 12, 042 85 21, 758 80 6, 250 12 5,593, 594 98 556, 516 11 118, 212 59 524, 743 92 292, 821 22 5,160; 081 82 503, 269 30 128, 840 73 .542, .6.34 81 219,345 85 925 68 97, 848 67 730 68 106,580 80- 67, 277 15 7, 085, 888 82 6, 504,172 51 2, 796 14 4,645 58 1, 501 04 4, 040 17 3, 231 09 239, 905 85 257, 803 62 118, 775 89 117,116 84 68, 397 60 244, 356 21 268, 578 32 114,104 97 106 298 06 70^522-63 iCANSAS. "Kansas... aUNNESOTA. Eirst district. . . . . . Second district. . . . Total.. CALIFORNIA. rEirst district ;Second district. . . . Third district . Eourth'district. . . . Eifth district Total 70 39 89 47 77 1, 661 22 '485 do 161 75 664 99 1.59 13 579 95 841 46 1, 298 94 211 00 1,012 33 1, 858 34 3, 556 21 », OREGON. Oregon 17, 466 79 150 00 17, 316 79 102 65 31 00 38 80 139 83 17, 779 07 13, 466 79 398,471 15 350, 327 83 7, 000 00 50 00 6, 950 00 142 56 60 83 3 50 45 00 7, 251 89 8, 750 00 104, 082 96 125, 785 87 26, 716, 75 150 00 26, 566 75 87 16 83 90 184 75 30, 341 42 8, 977 93 389,496 73: 282,190 73 6,000 00 75 00 5, 925 00 47 13 9 82 48 00 6,104 95 3, 500 00 57, 677 93 58, 252 14 3,183 45 •• 25 00 3,158 45 191 85 20 00 112 73 50 00 3, 558 03 7, 824 00 45,767 13 56,115 11 100 00 12, 920 00 ' 151 34 87 41 9 35 226 00 13, 494 10 10, 028 12 149, 786 45 119, 220 30 NEBRASKA. Nebraska NEVADA. Nevada 3, 268 86 N E W MEXICO. New Mexico UTAH. Dtah m , COLORADO. Colorado 13, 020 00 O H.—Statement shounng tlie expenses of collecting the internal revenue taxes, fc.—Continued. G r o s s compensation. District. WASHINGTON. Tax. N e t compensation. Stationery and blank books. Postage. Express and dep. money. -^^. !>:) T o t a l exp e n s e of collecting. E x p e n s e s of administeri n g office. $145 50 $10, 469 83 $9,000 00 $60,259 95 $80,056 83 41 00 1, 685 17 30 00 15,745 26 3, 913 24 22 00 4,502 77 1,118 36 22,001 61 4, 837 53 w H. O Advertising- Assessments. Colleotions. . "Washington $10,151 54 $100 00 $10,051 54 $44 08 1, 617 40 29 27 1,588 03 26 77 4, 459 77 124 31 4,335 46 10 00 $63 69 $65 02 DAKOTA. Dakota o ARIZONA. Arizona 11 00 IDAHO. Idaho . 29, 257 64 225 22 • 29, 028 42 231 72 42 00 18, 000 00 150 00 17, 850 00 271 91 67 50 233 99 29, 765 35 8, 767 02 101, 458 84 99,279 97 18, 339 41 14, 000 00 112, 303 63 117,374 42 W MONTANA. H-l WEST VIRGINTA. Eirst district Second d i s t r i c t Third district 8, 706 54 4, 026 17 9, 058 39 245 97 71 77 281 26 8, 460 57 3, 954.40 8, 777 13 44 17 200 86 110 02 112 99 91 83 64 19 1 25 2 05 57 50 80 15 110 25 8, 921 20 4, 400 26 9, 344 90 2, 787 00 1, 590 74 1,872 40 620, 789 86 86,104 40 • 348, 404 46 643, 219 61 84, 205 90 299,740 29 21,79110 599 00 21,192 10 355 05 269 01 3 30 247 90 22, 666 36 6, 250 14 1, 055, 298 72 1, 027,165 80 2, 477 9, 378 10, 318 4, 731 7, 953 5,421 5, 784 2, 923 64 66 11 27 61 33 08 30 1, 584 68 2, 349 00 3,197 46 897-58 3, 630 00 3,152 50 4,619 03 1,316 84 . 48, 988 00 20, 747 09 : o QQ Total VIRGINLA.. Eirst district Second d i s t r i c t Third district . Eourth district. Eifth district Sixth district Seventh district E i g h t h district ". •. . .. . . Total 2, 9, 9, 4, 7, 5, 5, 2, 442 285 881 638 924 096 470 654 53 48 46 00 54 67 28 22 47, 393 18 . 25 296 284 137 164 47 50 25 00 82 19 02 73 21 00 44 1,030 41- 2, 417 8, 988 9, 597 4, 500 7, 759 5, 049 5, 420 2,628 53 66 27 98' 81 46 28 78 46, 362 77 35 93 219 66 29 45 59 154 11 18 79 27 07 16 63 71 254 00 225 35 64 62 702 92 720 33 . 149 36 27 00 67 50 . 25 50 28 82 49 75 171 57 42,140 635, 098 513, 509 199, 876 247,173 210, 632 151, 962 53,186 65 04 11 51 44 76 84 88 '31, 417 52 625, 768 26 480, 387 30 • 107 358 42 191 148 77 154, 898 88 147,197 68 38, 459 34 2, 053, 579 63 1, 776, 636 17 KENTUCKY. Eirst district Second d i s t r i c t Third district Eourth district Eifth district Six till d i s t r i c t SevAntli d i s t r i c t Tlip'lit.h difltrict 6, 479 4, 976 5, 526 6,162 11, 720 9, 628 8, 633 4,182 i Total 46 25 61 66 170 210 25 65 43 18 67 18 57 92 61 22 67 00 45 58 16 13 00 95 6, 432 4, 951 5, 465 6, 095 11, 550 9, 418 8, 608 4,116 30 130 119 110 131 164 258 107 76 18 22 60 41 79 61 27 57, 309 78 670 94 56, 638 84 17, 240 9,187 7, 552 7,137 2,172 6, 635 149 80 128 245 27 47 17, 091 .9,106 7, 423 6, 892 2,144 6, 587 78 88 59 32 44 13 67 90 1, 053 71 56 193 106 315 180 184 274 71 75 2 50 18 93 23 16 25 7 71 10 50 50 00 35 60 00 10 00 95 45 07 12 00 75 63 66 326 50 1, 382 63 356 25 265 05 60, 367 42 43, 899 80 3, 914, 488 41 3, 993, 912 16 103 7 364 19 245 220 124 61 62 208 18, 244 9, 986 8,199 7, 783 2, 656 7, 550 24, 792 6,188 3, 978 1, 230 1,174 5, 881 4, 371, 219 182,140 411, 547 410, 697 180, 382 527, 483 38 13 13 96 93 65 3, 499, 865 95 134, 384 74 410, 485 98 363, 762 00 127,343 60 421 344 .44 6, 083, 471 18 4, 957,186 71 46, 873 130, 293 ,90,373 676, 254 551, 002 377, 359 173, 275 1, 928, 576 43, 022 80, 202 72, 673 660,157 559, 006 369, 045 227, 000 1, 702, 436 26 50 6,586 5, 396 5, 775 6, 930 12, 057 9, 984 9, 264 4,371 41 51 33 47 61 80 51 78 5,644 8, 724 2, 806 4, 339 7,317 4, 426 8, 778 1, 863 10 24 11 95 31 50 36 23 218, 449 66 160, 908 69 142, 401 81 " 172, 216 47 ,896,137 55 799, 745 70 423,151 23 101, 477 30 171,170 142, 031 81 153,140 92 • 183, 079 18 1,988,343 18 762 344 93 502, 022 08 91, 779 08 mssouRi. Eirst district Second d i s t r i c t Third district Eourth district Eifth district Sixth district 98 21 45 65 48 ' 02 679 30 49, 925 79 Total 73 52 68 37 51 49 25 69 77 28 97 53 49, 246 49 222 230 330 70 256 .342 46 18 44 28 77 63 1, 452 76 535 245 184 149 144 363 76 26 90 00 89 75 1, 623 56 46 50 80 50 495 26 65 75 25 50 60 60 923 35 85 86 54 23 24 00 54,420 72 32 43 79 CO 58 09 43, 245 21 w TENTv^ESSEE. Eirst district Second d i s t r i c t Third district Eourth district Eifth district Sixth district Seventh district. Eiffhth d i s t r i c t Total ; . 8, 402 8, 934 7, 388 11, 814 10,317 7,190 8, 270 11, 362 75 75 75 103 125 281 75 243 02 56 03 46 50 45 80 00 00 00 00 55 00 38 00 26 8, 327 8, 859 7, 313 11, 710 10,192 6, 909 8,195 11,118 02 56 03 91 50 07 80 74 90 115 316 106 28 146 220 315 44 58 55 52 12 36 58 56 "l'50 33 108 4 9 5 28 184 00 45 36 00 81 10 80 40 32 14 14 34 00 57 75 50 00 1 25 35 00 37 00 8, 533 9,115 7, 827 11, 939 10, 388 7, 342 8, 555 11, 899 96 71 78 84 62 62 73 36 5, 890 3, 434 4, 898 7, 964 6, 817 563 5, 770 5, 496 00 56 03 40 50 00 80 82 00 43 16 98 01. 89 21 17 23 44 40 72 Ql 47 00 36 73, 679 82 1,053 19 72, 626 63 1, 339 71 373 52 2 75 207 82 75, 603 62 40, 835 11 3, 974, 007 85 3,713,543 63 16, 995 26 18, 000 00 7, 262 89 60 58 150 00 18 75 16, 934 68 17, 850 00 7, 244 14 144 21 77 42 188 84 5 00 18 05 37 05 177 00 697 00 124 50 47 25 17, 841 47 18, 396 97 7, 536 03 30, 681 33 24, 597 03 13, 607 45 3,125, 205 33 652,118 14 502, 379 29 2, 892,158 79 484, 961 41 415, 365 39 42; 258 15 229 33 42, 028 82 410 47 60 10 177 00 868 75 43, 774 47 78, 886 71 4, 279, 702 76 3, 792, 485 59 75 00 125 00 92 50 5, 650 78 11, 703 99 8, 492 75 78 44 231 70 98 45 95 44 154 13 28 13 213 10 125 88 3 12 110 60 85 50 5 25- ciCtK rfo QA ^K^^/ ' t o 12, 426 20 8,720 07 10, 302 41 5,684 75 648, 495 09 396,519 36 118, 574 62 631, 358 71 352,080 01 o LOUISIANA. Eirst district Second d i s t r i c t . Third district Total NORTH CAROLINA. Eir«ifi d i s t r i c t Third district : 5, 725 78 11, 828 99 8,585 25 . . (i ooq ofi o Ob H . - Statement shmving' the expenses of collecting the internal revenue taxes, fo.—Continued^ G r o s s compensati(Hi. District. Tax. N e t compensation. : Stationery and blank books.. Postage. Express and dep. money. Advertising. T o t a l exp e n s e of collecting; E x p e n s e s of administeri n g office. Assessments. Collections. N O R T H GAROLINA—Cont'd. EoTif t h d i s t r i c t Eifth district Sixth district Seventh district Total 00 00 00 00 $9; 713 7,143 8,139 5, 859 74 35 58 61 $9; 788 -74 7,218 35 8, 264 58 5,909: 61: $75 75 125 50- 57,321 30 ' 617 50 56, 703 80 16, 787 66 13,128 77 18, 262 13 261 48 275 00 150 00 48,178 56 13, 1«, 19, 16, $46 118 101 2 .87 09 96 00 $18 173 58 95 45 31 96 00 $7 75 79 55 5 1 75 677 51 623 29- 481 15 16,526 18 12,853 77 18,112 13 85 50 108 95 197 33 18 GO 183 39 8 55 686 48 47,492 08 391 78 229 14 150..00 237 50 150 00 13, 025 18,676 18, 791 15, 850 94 202 222 176 6.7-, 109 99 766 64 16, 322 GO 15.0 00 $22 17 94 16 00 50 00 75 $9,876 7,535 8, 599 - 6, 075 $320, 941 402, 748 251,205 61, 659 19 50 12 55 $303,391 328, 315 261, 889 36,138 22 91 57 52 06 00 05 11 $6,975 74 4, 700 00 4, 720 00 3i 909- 61 351 60 59,454 85 39,518 29 2; 175, 7^6 54 2,031,748 62 951 00 30 40 181 50 141 14 17, 872 56 13, 602 61 18, 609 15 8,729 33 7, 603 83 14, 262 13 699,291 07 601, 391 99 1, 500, 963 87 622,544 37 630,108 79 1, 369, 937 52 209 94 951 GO 353 04 50, 084 32 30, 595 29 2, 801, 646 93 2, 622, 690 68 39 7453 34 141 84 128 24 35 15 10 00 84 51 70 2 91 13, 410 19,268 19; 478 16,219 7, 18, 12, 13; 732,125 2; 821, 921 1, 612,026 975, 902 37 20 25 82- 750, 690 50 2, 727, 959. 00 1, 684, 346 11 949i 292 95 66, 343 35 696 00 305 23 65 45 16,172 00" 146 64 SOUTH CAROLINA. Eirst district . . Second d i s t r i c t Third district. Total........... w o «, o GEORGIA. Eirst district : Second d i s t r i c t Third district...... Eourth district Total.. 254 826 028 000 60 48.: • 91 00- 46 48 41 00 52 97 47 5 00 0050 00 99 90 88 40 696 550 000 969 33 06 : 00 04 201 50 68, 378 17 52, 215 43 6,141, 976 64 6,112,288 56 223 75 16, 692 39 12, 322 GO 429, 819 95 412, 814 28 FLORIDA. Elorida.... w O QQ ALABAMA. E i r s t district... Second d i s t r i c t Third district " Total..... 19,389 93 • 19, 990 59 271 91 261 24 19,118 02 19, 729 35 125 98 308 50 68 66 191 18 10 60 26 00 175 25 19,541 91 20, 676 12 68 66 11,289 90 ' 17,717 69 2,151, 063 45 2, 30.1,. 407 80 2, 097,314 22 2, 295, 454 69 39,380 52 533 15 38, 847 37 503 14 191 18 10 60 201 25 40,286 69 30, 006 59 4, 452, 471 25 . 4 , 3 9 2 , 7 6 8 91 16,490 90 22, 000 00 2; 128 53 150 00 150 00 16 72 16,340 90 21, 850 00 2, 111 81 124 82 304 75 240 17 '41'49" 11 32 41 45 8-85 147 50 87 75 16; 804 67 22, 442 84 2; 380 62 12; 204 51 18, 000 60 2; 376 92 587,636 41 1, 959, 736 36 1, 227; 953 71 524, 661 25 1, 998, 817 43 1,1.77, 502 50 40,619 43 316 72 40, 302 71 669 74 52 81 50 30 235 25 41, 627 .53 32, 581 43 3, 775, 326 48 3,700,981 18 MISSISSIPPL.' Eirst district. Second d i s t r i c t . Thirddistrict. . 1 Total . • -- TEXAS. First district Second d i s t r i c t . Third district Eourth district Total.. 22,150 29 14, 786 78 26, 086 33 .150 00 154 35 376 22 22, 000 29 14, 632 43 22,710 11 292 199 151 251 21 41 35 89 12 41 113 92 58 25 45 82 6 85 72 91 419 GO 69 35 156 80 22, 919 15,176 23, 525 251 73 31 64 89 13, 318 85 10, 782 43 26, 536 95 927, 509 07 731, 532 93 577, 531 82 455, 054 10 472, 826 89 555, 335 12 60, 023 40 680 57 59, 342 83 894 86 184 58 125 58 645 15 61, 873 57 50, 638 23 2, 236, 573 82 1, 483, 216 11 13,655 22 5, 332 42 6,960.00 231 59 25 00 100 GO 13, 423 63 5, 307 42 6, 860 00 909 27 87 87 45 38 5 01 22 00 257 79 14, 674 36 5, 377 80 7, 222 80 11,400 00 2, 250 GO 4, 567 50 555, 822 93 7, 387 77 67, 283 21 516,636 81 12, 893 61 '72,229 09 25, 947 64 356 59 25, 591 05 1,167 06 138 26 22 00 27, 274 96 18, 217 50 630, 493 91 601, 759 51 ARKANSAS. Eirst district Second d i s t r i c t . . . . . . . . . . . Third district. Total PECAPITULATION. t-H Maine New Hampshire Vermont Massachusetts Bhode Island. Connecticut ... .. New York NCAV Jersey Pennsylvania Pelaware. Maryland District of Columbia Ohio Indiana HUnois.... .. Michigan "Wisconsin Iowa ...... Kansas Minnesota California Oregon Nebraska Nevada New Mexico. Utah Colorado Washington Dakota Arizona $31, 511 43 24, 761 63 16, 874 53 114,409 82 20, 751 33 41, 479 65 343, 022 84 53,805 09. 199,129 13 10, 050 24 39, 458 72 7, 926 83 150, 597 55 63, 285 19 92, 725 97 45, 458 41 36, 400 10 37, 413 58 6, 032 16 19, 421 93 98, 774 35 17, 466 79 7, 000 00 26, 716 75 6, 000 00 3,183 45 13, 020 GO 10,151 .54 1, 617 40 4,459 77 $801 18 657 60 383 13 2, 263 97 419 79 895 66 5, 815 49 1, 068 69 4, 044 83 235 70 899 10 185 74 3, 053 09 1, 242 08. 1, 267 19 571 03 625 26 457 99 25 GO 106 25 925 68 150 GO 50 GO 150 00 75 GO 25 GO 100 00 100 00 .29 37. 124 31 $30, 710 25 24,104 03 16, 491 40 112,145 85 20,331 54 40, 583 99 337, 207 35 52, 736 40 195,084 30 9, 814 54 38, 559 62 7, 741 09 147, 544 46 62, 043 11 91, 458 78 44, 887 38 35, 774 84 36, 955 59 6, 007 16 19, 315 68 97, 848 67 1.7,316 79 6,950 on 26, 566 75 5, 925 00 3,158 45 12, .920 00 10, 051 54 1, 588 03 4, 335 46 $588 18 384 79 48 06 1,484 48 294 81 464 92 7, 237 40 766 45 3, 057 06 ^ 87 19 795 35 41 85 2, 698 27 1, 209 32 1, 975 53 979 74 647 42 1, 092 73 269 21 282 63 1.661 22 '102 65 142 56 87 16 47 13 191 85 151 34 44 08 26 77 10 00 $858 74 $56 00 519 14 8 85 384 63 3, 994 02 21 45 343 12 1,171 60 , 70 10, 213 43 145 77 1,642 58 78 GO 4, 631 76 108 69 392 36 50 . 827 81 106 42 130 50 2, 711 83 53 10 1,152 08 3, 701 61 87 29 1, 424 81 38 95 1,192 00 79 05 1,167 71 47 07 20 38 ai5 43 18 25 240 13 1,858 34 3, 556 21 31 00 38 80 60 83 3 50 83 90 3,268 86 9 82 20 00 112 73 87 41. 9 35 63 69 65 02 11 00 $149 74 140 50 69 19 551 37 276 93 150 38 2, 921 06 283 88 1, 766 68 86 72 502 43 37 85 919 27 530 56 1, 086 01 208 62 330 10 - 473 12 160 15 132 89 730 68 139 83 45 00 184 75 48 00 50 00 226 GO 145 50 41 GO . .22 00 $33,164 09 25, 814 91 17, 376 41 120, 461 14 21, 666 19 43, 267 25 363, 540 50 56, 576 00 208,693 32 10. 617 01 41, 690 73 8,137 03 156, 980 02 66,177 15 99,576 41 48,110 53 38, 648 67 40,194 21 6, 697 33 20, 095 83 106, 580 80 17, 779 07 7, 251 89 30, 341 42 6,104 95 3, 558 03 13, 494 10 10, 469 83 1, 685 17 . 4, 502 77 $10, 387 03 $1, 567, 537 16 8, 609 45 1, 972, 419 85 534, 946 89 6, 211 40 59,128 72 18,183, 596 28 10, 351 54 2, 773, 573 78 19, 432 79. 4, 900, 736 83 41, 928, 988 25 190, 445 63 8, 940, 037 02 , 26, 815 93 19, 313, 545 55 94, 488 80 750, 795 20 4, 336 27 17, 066 06 4, 056^5 19 450,143 19 3,172 07 12, 534, 956 45 72,197 66 27, 395 63 2, 576, 882 08 54, 694 11 8, 855, 647 93 33, 248 79 2, 569, 867 18 23, 013 52 1, 880, 508 55 1,141, 059 35 19, 700 95 259, 462 35 5,121 53 328,634 09 20, 680 10 7, 085, 888 82 67,277 15 13, 466 79 398, 471 15 104, 082 96 8, 750 00 389, 496 73 > 8, 977 93 57, 677 93 3, 500 00 7, 824 00 45, 767 13 10,028 12 149,786 45 9, 000 00 60, 259 95 15, 745 26 30 00 . 1,118 36 22,001 61 $1, 618,235 24 1, 938,111 14 584, 425 45 17, 853,523 74 2, 852,574 88 4,410, 406 41 39, 431,141 73 8, 521,756 09 ' 18, 619i173 42 644, 518'48 4, 277-,249 13 485, 366 07 12, 287,127 69 2, 412,957 12 7, 687,391 82 2, 749,738 72 1, 835,028 21 l,d38, 265 77 254, 860 53 378, 642 83 6, 554,172 51 350, 327 83 125. 785 87 282; 190 73 58, 252 14 56, 115 11 119, 220 30 80, 056 83 3,913 24 837 53 4, H a . HH o RECAPITULATION—Continued. District. Idaho.. Montana West Virginia... Virginia Kentucky. Missouri..! Tennessee .Louisiana. North Carolina... South Carolina... Georgia Elorida .^ Alabama Mississippi Texas.Arkansas Grand total G r o s s cdmpensation. Tax. 22 GO 00 41 94 30 19 33 50 48 64 00 15 72 57 59 $29,032 42 17, 850 00 21,192 10 46, 362 77 56, 638 84 49, 246 49 72, 626 63 42, 028 82 56, 703 80 47, 492 08 66, 343 35 16,172 00 38, 847. 37 40, 302 71 59, 342 83 25, 591 05 2, 237, 424 48 35, 493 17 2, 201, 931 31 $29, 257 18,000 21, 791 47, 393 57, 309 49, 925 73, 679 42,258 57, 321 48,178 ' 67,109 16, 322 39, 380 40, 619 60, 023 25, 947 64 00 10 18 78 79 82 15 30 56 99 00 52 43 40 64 $225 150 599 1, 030 670 679 1, 053 229 617 686 766 1.50 533 316 680 356 Net conipen- Stationery and blank sation. books. $231 72 271 91 355 05 702 92 1, 053 71 1, 4.^2 76 1, 3,30 71 410 47 677 51 391 78 696 00 .146 64 503 14 669 74 894 86 .1,167 06 37, 835 13 Postage. $42 00 .67 50 269 01 720 33 1, 382 63 1, 623 56 373 52 60 10 623 29 209 94 305 23 191 52 184 138 18 81 58 26 Express and dep. niOney. Advertising. $233 99 $3 30 356 495 2 177 481 951 65 25 26 75 00 15 00 45 10 60 50 30 125 58 45, 385 22 10, 643 58 247 90 171 57 265 05 923 35 207 82 868 75 351 60 353 04 201 50 223 75 201 25 .235 25 645 15 22 00 Total expense of collecting. $29, 765.35 18, .339 41 22, 666 36 48,.988 00 60, 367 42 54, 420 72 75, 603 ,62 43, 774 47 59, 454 85 50, 084. 32 68, 378 17 16, 692 39 40, 286 69 41, 627 53 61, 873 57 27, 274 96 E x p e n s e s of administeri n g office. $8, 767 02 14, 000 00 6, 250 14 20, 747 09 43, 899 80 43,245 21 40, 835 11 78, 886 71 39, 518 29 30, 595 29" 52, 215 43 12, 322 00 30, 006 59 32, 581 43 50,638 23 18, 217 50 17, 562 18 2, 348, 850 59 1, 369,196 17 Assessments. $101, 458 112, 303 1, 055,298 2, 053,579 3, 914,488 6, 083,471 3, 974,007 4, 279,702 2,175, 726 2, 801,646 6,141,976 429, 819 4, 452,471 3, 775,326 2, 236,573 630, 493 84 63 72 63 41 18 85 76 54 93 64 95 25 48 82 91 188,067,097 70 Collections. $99, 279 97 117, 374 42 1,027^ 165 80 1, 776;.636 17 3, 993,912 16 4, 957;186 71 3,713, 543 63 3, 792,485 59 2, 031,748 82 •2, 622,690 68 6,112,288 56 412. 814 28 4, 392,768 91 3,700, 981 18 1, 483,216 11 601, 759 51 178, 451, 219 06 O O m 1-4 o W FIFTH 177 AUDITOR. Statement of the amounts paid to internat revenue inspectors in the several States for salary and traveling expenses for tlie fiscal year ending June 30, 1869. Salary. States. Maine New Hampshire Vermont Massachusetts Connecticut Tax. $200 00 108 00 176 00 784 00 364 00 6, 826 00 480 00 2, 978 50 396 00 100 00 376 00 100 CO 904 00 420 CO 1,334 00 216 00 808 00 120 00 104 00 200 00 44 00 300 00 128 CO 12 00 164 00 690 00 100 00 515 CO 192 00 NCAV Y o r k New Jersey Pennsylvania Maryland D i s t r i c t of Columbia Virginia W e s t Virginia Kentucky Missouri" Ohio Indiana Illinois Michigan Wisconsin loAva Kansas California South Carolina Georgia ..., A l a b a m a .* Louisiana Arkansas Tennessee Texas Total.:... N o t salary. $2 00 1 08 1 76 7 84 3 64 68 26 4 80 29 16 3 96 1 00 3 76 1 00 9 04 4 20 13 34 Total, 08 20 04 00 44 00 76 12 64 10 CO 47 48 $198 00 106 92 174 24 776 16 360 36 6,757-74 475 20 2, 949 34 392 04 99 00 372 24 99 00 894 96 415 80 1, 320 66 213 84 799 92 118 80 102 96 198 00 43 56 293 00 126 24 11 88 162 36 673 90 99 00 506 53 187 52 $49 40 59.60 141 31 214 68 119 85 1, 403 79 25 56 631 86 225 30 15 34 281 25 40 40 421 95 105 70 846 25 40 30 204 65 •21 80 173 40 144 40 131 90 283 50 163 14 111 75 135 00 104 75 96 00 406 95 $247 40 166 52 315 55 990 84 480 21 8,161 53 .500 76 3, 581 20 617 34 114 34 653 49 139 40 1, 316 91 521 50 2,166 91 254 14 1, C04 57 140 60 276 36 342 40 175 46 576 50 289 38 123 63 297 36 778 65 195 00 913 48 • 187 52 210 33 18, 929 17 6, 599 78 25,528 95, 2 16 8 1 1 2 7 1 1 16 1 8 4 19,139 50 Expenses. K. Stcttement of disbursemejits for salaries of United States direct tax commissioners in insurrectionary districts during the fiscal year ending June 30,1869. State. Tax. Salary. 1 M o n e y s refunded, l a n d sold for'taxes and redeemed. Principal. Interest. S o u t h Carolina Elorida Tennessee Total $191 75 $5, 561 00 59 47 1,490 79 $5, 752 75 1, 550 26 1 Amount. 7, 303 01 251 22 7, 051 79 $4, 055 CO $1,080 67 $.5,135 67 4, 055 CO 1, 080 67 5,135 67 L. Statement shoiving the amounts paid to certain internal revenue officers for salary and expenses; also the contingent expenses of the office of internal revenue, including salary and expenses of the Special Commissioner of the Bevenue, salaries of Commissioner, depnty commissiono^s, clerhs, f c , printing, f c , stationery and expressage, counsel fees, moieties and rewards, drawbacks on rum and alcohol, and taxes eiToneously assessed and coUected, refunded from July 1, 1868, to June 30, 1869. Revenue and special agents: Salary Tax Net salary Expenses $6,760 14 196 28 6,563 86 4,057 58 ^^10 621 44 Supervisors: Salary Tax 12 F 39,421 93 .1,23802 178 REPORT ON T H E FINANCES. Supervisors: Net salary Expenses Clerk-hire Furniture Rent Detectives: Salary Tax $38,183 16,635 12,648 2,676 2,231 : - - ,.....--..... 91 67 58 59 32 -.- 29,952 18 588 15 Netsalary . - . . Expenses 29,364 03 21,669 98 ' Surveyors of distilleries \ Salary Tax Netsalary Expenses $72,376 07 51,034 01 16,224 00 269 88 15,954 12 5, 351 62 - 21,305 74 Distillery inspectors f Salary. Tax 1,822 00 33 58 ., Netsalary :. 1,788 42 1,788 42 Contingent expenses, salary, &c.-, of Special Commissioner and Commissioner's offices i Salary 373,272 83 Tax, 5,290 27 Netsalary Traveling expenses . . : Tax 367,982 56 ' $1,790 78 15 04 Net traveling expenses Printing, &c Office furniture Expressage Stationery , 1,775 268,444 17,818 39,436 9,508 ' Miscellaneous expenses: Salary Tax 74 ' 30 65 95 52 ~ 704,966 72 20,760 61 252 54 Netsalary Expenses 20,508 07 5,373 62 > Counsel fees and expenses) moieties, and rewards: Fees and expenses Moieties Rewards , 80,558 98 2,403 29 60,650 00 • Drawbacks on rum and alcohol Taxes erroneously assessed and collected, refunded Total... 25,881 69 143,612 27 437,689 50 353,772 53 1,823,048 39 M.Statement of certificates issued and alloiued for drawbaclcs on merchandise exported, as jjrovided for under section 171 of the act of June 30, 186^, for the fiscal year ending June 30, 1869. Number of certificates received and allowed Amount allowed , ^... 1,298 $377,411 31 F I F T H AUDITOR. 179 N. Statement of accounts of Comtnissioner of Internal Bevenue for internal revenue stamps, from March 11 to April 30, 1869, inclusive. DR. To To To To anno unt of stamps on hand, and in hands of agents, March 10, 1869.. $3,368,123 55 amount of stamps ordered from printers 2,350,999 45 discount Avithheld in exchange of stamps 80 47 amount overpaid by agents in settlement of their accounts . 994 21 5,720,197 68 CR. By excess of stamps returned by agents prior to March 11, 1869 $984 80 By amount of cash deposited with United States Treasurer 2,379,647 26 By amount of commissions allowed to cash purchasers and agents 122,613 22 By amount of stamps remaining on hand, and in hands of agents, April '30, 1 8 6 9 . . . . . 3,216,952 40 5,720,197 68 i EEPCRT OF T.HE SIXTH AUDITOR. REPOET THE SIXTH AUDITO.R OF THE TREASURY. -OFFICE OF T H E AUDITOR OF T H E TREASURY, •FOR THE P O S T O F F I C E DEPARTMENT^ Wasliington^ October 19., 1869SIR : In accordance witli t!ie uniform custom of this office^ I respectfully submit tlie suibjoined statement of the clerical labors performed in this bureau during the past fiscal year. The forthcoming annual report of this of6.ce to the Postmaster General will exMbit in detail all that pertains to the financial transactions of tke Post Office Departiment. SUMMARY OF PRINCIPAL LABORS.. The postal accounts between the United States and the foreign governments have been promptly and satisfactorily adjusted to the latest period. Twenty-seven thousand eight hundred and fifty-three corrected quarterly aeeonnts of postmasters hav^. been examined, copied, resettled, and mailed; 102,358 accounts of postmasters have been examined, adjusted^ and registered; 175^700 letters were received, indorsed, and properly disposed of, 212 of which contained the amonnt of $7,980 96, whicli has been deposited with tke Treasurer of the United States to the credit of the parties remitting the same; 119^390 letters were answered^ recorded^ and mailed; 14,816 drafts were issued to mail contractors and others^ 5,303 warrants were issned to mail contractors and others* The number 43f folio post pages of correspondence recorded, viz: 2^940 pages in collection book; 171 pages in report book^ 890 pages in suit book| 873 pages in miscellaneous book. MONEY-ORDER DIVISION... Of money-order aeeonnts^ 87,620 have been settled, involving the amonnt of $46,130,487 95.; 1,540 letters relating to money-order affairs were written^ copied^ .and mailed. PAY DIVISION. Of mail contractors^ accounts^ 25,336 were adjusted and reported for payment; 84,173 collection orders were transmitted to mail contractors; 377 miscellaneous accounts were audited and reported for payment; 538 special agents' acconnts were andited and reported for payment; 6^712 letter-carriers' acconnts were settled; 6,000 special mail carriers' accounts were settled,; 8,708 mail messengers' accounts were settled; 184 REPORT ON THE FINANCES. 5,518 accounts of railway postal clerks, route agents, local mail agents, and baggage-masters were settled; 64 accounts of attorneys, marshals, and clerks of the United States courts were reported for payment; $344,160 84 was collected from special and mail messenger offices; $2,229,731 99, aggregate amount of drafts issued to mail contractors and others; $9,428,173 48, aggregate amount of warrants issued to mail contractors and others; $2,333,898 76 was received of postmasters by mail contractors on collection orders; $1,183,915 31 was paid to letter-carriers; $79,565 41 was paid for advertising. COLLECTION DIVISION. The collection division has had charge of the following numbers of accounts, viz: 27,106 accounts of present postmasters; 44,882 accounts of postmasters who had become late; $23,680 11 w^as collected from mail contractors by collection drafts for over collections made by them from postmasters; $73,359 62, amount of internal revenue tax received by postmasters, and amounts withheld from other persons, paid to the Treasurer of the United States. 192 suits were instituted for the recovery of balances due the United States, amounting to $92,162 37, together with $385,000 penalties, mr-king, in aggregate, $447,162 37. 156 judg-^ ments were obtained in favor of the United States. In addition, many duties of an important character have been discharged, requiring much time and labor, whicb it would not be practicable to particularize in this report. I have the honor to be, sir, very respectfully. J. J. MAETIISr, Auditor, Hon. .GEORGE S. BOUTWELL, SecretarJ of the Treasury. REPORT OF THE SUPERVISING ARCHITECT. REPOET SUPERVISING ARCHITECT-OF THE TREASURY. TREASURY DEPARTIMENT, Office ofthe Supervising Architect^ October SO ^ 1869. S I R : I bave the honor to submit the following report on the condition of the public property under the supervision of this office, together with an exhibit of tbe expenditures made under its direction during the fiscal year ending June 30, 1869, and of the total cost to that date of the various public buildings, witli tbe construction, preservation, and custody of which it has been charged. The tables of expenditures have been closed at tbat date, in accordance with your directions to conform, to tbe usage of the department. I t has been thought advisable, bowever, to give a synopsis of the progress of the various works under its charge to the present date, as heretofore. The business of this office has greatly increased during the past year, not only in the number and importance of the buildings in course of con-, struction, which are largely in excess of any previous period in its history, but from the assignment of new duties and from other causes that will be explained hereafter; and. as the duties of this office ar^ not generally understood, I have thought it desirable to give the following brief synopsis of them. They now embrace the purchase, sale, and supervision of all real estate belonging to, or under the custody of the Treasury Department, excepting light-house property. The preparation of designs, estimates and specifications for buildings; the supervisioii of their construction; the repairs and improvement, the furnishing, lighting, and heating of those already completed; and the construction and supply of all vaults and safes used by the department. Upon taking charge of this office I found that no record existed of the real estate owned by the department; that the title papers were in various hands, and that in many cases no official record existed to show that the property belonged to the government. Under the instructions and by the authority of the late Secretary of the Treasury, a thorough investigation was made which has resulted in the discovery of most of the missing deeds; the remainder have been supplied by certified copies, and the records are now nearly complete, and are properly arranged and filed in this office. The investigation has also resulted in the reclamation of many valuable pieces of property of which the department had lost possession. I have to report the completion of a schedule of the furniture in the public buildings owned or rented by this department, and the inauguration of a system of quarterly returns of such articles that render their abstraction or destruction without detection imposible. The supervision of the appropriation for fuel, lights, &c., for the various public buildings, which has been assigned to this office; has involved 188 REPORT ON THE FINANCES. much labor, but it is believed that a considerable saving to the government will be effected. Should this not be the case, however, the cost of maintaining the public buildings of the country Avill be accurately determined, which could not have been done under the former system. Prior to the present fiscal year no special appropriation has ever been made for this purpose, the expense having been met by an apportionment of the amount among the different departments occupying the buildings, thereby drawing funds for heating and lighting a single building from several appropriations and rendering any supervision over the expenditures practically impossible, besides involving much unnecessary labor and materially increasing the cost. The appropriation of $40,000 made at the last session of Congress has been found sufficient to ineet about one-fifth of the expenses of heating and lighting the buildings, so that it has been necessary to provide for the remainder by apportionment as heretofore. The esitmates herewith submitted will, 1 believe, with close economy, be found sufficient to meet the necessities ofthe service. The investigations that have been made as a basis for the distribution of this fund, and during the preparation of the schedule of furniture, have developed much interesting information, and have already been productive of gratifying results, alike in the retrenchments that have been made, the reforms that have been effected, and the errors that have been discovered in the previous sj^stem. Among the graver defects which have been developed is one that will require the intervention of Congress to remedy. Thus far the responsibility of the officers charged with the custody of public buildings and the public property therein has been almost, if not entirely, nominal; more especially over the property in such portions of the buildings as are occupied by officers of other departments. I t has been heretofore claimed that the responsibility of a custodian ceases when the adjustment of his accounts shows that the funds advanced to him for the jiurchase of property have been duly applied thereto, the officers being merely ex officio are custodians ofthe buildings and contents. Much valuable property has been lost in this manner,, and a much larger amount wantonly or carelessly destroyed. Another evil has been the neglect of many officers to report to this department promptly the necessity for repairs. Careless and inefficient officers in this manner frequently necessitate, by their neglect, expenditure of large sums to save the buildings which slight repairs promptly made would have prevented. I would therefore recommend the enactment of a law making custodians responsible for the buildings under their.. charge together with their contents, and would also urge in the strongest manner the importance of an appropriation sufficient to warrant the employment of responsible and reliable janitors. I believe that with the exception of the government buildings none of equal importance are left without guardians. I am aware that the utmost economy in public expenditures is desirable, but I am unable to see that any saving is effected by leaving valuable property exposed, or costly buildings open to the intrusion of evil-disposed persons, and it appears to me that as much care should be exercised in the protection of public property as private individuals exercise over their own. I would therefore strongly urge that the appropriations I have estimated for repairs and preservation of public buildings, for furniture, for fuel, lights, &c., and for janitors, be granted. Much time and attention has been given to the monthly returns to which I alluded in my last report, but it has been found a difficult task to devise a system that would prove a satisfactory check upon superintend- SUPERVISING ARCHITECT. 189 ents and exhibit in a clear and succinct manner the progress and cost of the work in each locality. I have, however, by the aid and cordial cooperation of J. 0. Kankin, esq., the present assistant supervising architect, who has had special charge of this branch, been enabled to perfect a plan that will accomplish the desired result, though the returns are not as complete or satisfactory as they will be after another season's experience. It is believed, however, that they are sufficiently accurate for all practical purposes, and are used as a basis for the estimates herewith submitted. A uniform system of measurement has also been adopted, which is simple and comprehensive, avoiding extremely technical methods on the one hand, and indefinite local terms on the other. The monthly report which is rendered by the superintendent embraces all the work done under his supervision during that period; the work done in the previous month, and the amount of work from the commencement of operations to that date, thus exhibiting at a glance the cost of each item, and the aggregate, with the comparative expenditures of succeeding months. The quarterly report exhibits all the material and machinery purchased, expended, and remaining on hand, and the amount of labor performed during the quarter, and consequently embraces three varieties of expenditures, viz: The ^^material," representing what is invested in the building; the "machinery," (or more properly the "plant,") being such articles as scaffolding, derricks, tools, &c., requisite for the construction, and are convertible when it is completed; and, lastly, the labor which is employed in constructing the building. These reports are accompanied by photographic views showing the condition, and, by comparison, the progress of the work, which serve as an effectual check upon the returns. The enforcement of these rules has involved much labor with, until recently, comparatively small results, mainly chargeable to the difficulties attending the introduction of a new system, and in training superintendents to a proper understanding ofthe requirements of the department in this particular. The reports of the superintendent of the Boston post office are appended herewith as an illustration of the system. The system of operations explained in my last report has been adhered to, and with satisfactory results. The character of the Avork on the buildings has been in most cases unexceptional, and the average cost below market rates for an equal quality of workmanship. Great embarrassment has been experienced by the system of partial and insufficient appropriations heretofore adopted for the erection or completion of public works. ^It paralyzes the action of the department by compelling it to make contracts for supply of materials piecemeal, increases the contingent expenditures by causing frequent suspensions, and delays the government in the use of the building, thereby compelling the payment of rental for temporary accommodations, besides sinking the interest on the amount expended. There would be very decided advantages in changing this manner of making appropriations. The sum determined upon by Congress after careful consideration of the estimates, as the limit of expenditures for completing the work, should at once be placed at the disposal of the Secretary, to be expended as fast as the necessities ofthe work demand. ^Notwithstanding all these disadvantages and the greatly enhanced price of material and labor, a comparison of the cost of the buildings constructed by this office under former supervision and those just completed, and now in course of erection, shows that the latter, in many instances, have actually cost less money, and when their superiority in 190 REPORT ON THE FINANCES. style, material, and workmanship is taken into account, the result is almost as much a matter of surprise as of congratulation. The tables appended to this report confirm this statement. Since the date of my last report the United States court-house and post office at Springfield, Illinois, and the custom-house at Bangor, Maine, have been completed and occupied; the custom-house at Ogdensburg, New York, will also be finished and occupied before the commencement of winter. The custom-house at Wiscasset, Maine, is also nearly completed. The remodeling of the following buildings has been completed or is now in progress: the custom-houses at Toledo, Ohio, Eichmond, Virginia, Castine, Maine, and Burlington, Vermont, and appraisers' stores, Baltimore, Maryland, all of which it is believed will be, when completed, in better order than when first erected. Eepairs more or less extensive have been made on the following buildings: Custom-houses at Bangor, Maine; Burlington, Vermont; Baltimore, Maryland; Buffalo, Kew York; Charleston, South Carolina; Chicago, Illinois; Cincinnati, Ohio; Galveston, Texas; Louisville, Kentucky; 'New Orleans, Louisiana; Newark, New Jersey; New Bedford, Massachusetts; New York, New York; Petersburg, Virginia; Philadelphia, Pennsylvania; Suspension Bridge, New York; San Erancisco, California; ^Savannah, Georgia; St. Louis, Missouri. Marine hospitals at Cleveland, Ohio; Louisville, Kentucky; Portland, Maine; St. Louis, Missouri. Court-houses ancl post offices at Baltimore, Maryland; Boston, Massachusetts; Indianapolis, Indiana; Philadelphia, Pennsylvania; Springfield, Illinois. Appraisers' stores, San Francisco, California, and territorial building at Santa F6, New Mexico. The following buildings have been commenced: Post office and subtreasury at Boston, Massachusetts; post office and court-house at New York; branch mint at San Francisco,California; custom-houses at Portland and Astoria, Oregon, and the branch mint at Dalles City, Oregon. Plans and specifications for the assaj^ office at Boise City, Idaho, have been prepared, a fine site for which building has been donated to the government. Work Avill be commenced as soon as the title papers are perfected and approved by the Attorney General. An excellent site has been donated for the proposed court-house and post offi.ce building at Omaha, Nebraska, and arrangements made for an immediate commencement oi work. I cannot speak too highly of the liberality and public spirit manifested by the inhabitants of the latter cities. The marine hospital property at Norfolk, Virginia, has been sold at public auction for the sum of $15,600, which is believed to be a fair price. I respectfully renew my recommendations for the sale of the old customhouses at Charleston, South Cairohna, and Plymouth, North Carolina, the former of which is at present not only a ruin, but a public nuisance; and of the old custom-house lot at Astoria, Oregon, which is at considerable distance from the present site of the town and of little value. I would also recommend that authority be granted for the sale of the following property, none of which is at present occupied by the government or needed for its use hereafter: Custom-house lot at Perth Amboy, New Jersey, and old United States court-house at St. Augustine, Florida. I recommend the sale of the United States branch mints at Dahlonega, Georgia, and Charlotte, North Carolina. I would also respectfully suggest that the enactment of a general law authorizing, under proper restrictions, the disposal at public auction of property no longer needed would greatly facilitate the transaction of public business, and frequently save considerable sums to the government. I desire to renew my recommendations that immediate steps be taken SUPERVISING ARCHITECT. > 191 for the erection of a suitable fire-proof structure for the use of the appraisers' department in the city of New York. The building at present occupied, though the best that can be obtained, is not well adapted for the purpose, and being of ordinary construction the risk from fire is of course great. The rental at present paid is $73,355, to which sum it has been increased since the date of my last report from $45,000 per annum, and will probably be again increased at the expiration of the present lease, if any opinion can be formed from past experience, the rent having been increased from $32,500 in 1864 to the sum at present paidIt is evident that the present rental would in a few years repay the cost of a suitable building, in which could be provided facilities for the transaction of the public business that cannot be obtained under the present system. In this connection, I would suggest that no better location could be selected than a portion of the Battery, and desire again to urge the importance of obtaining the whole or a portion of that property as a sit^ for the a custom-house and other buildings connected Avith the revenue department. Geo, W. Blunt, esq., of New York City, has been authorized b y t h e commissioners ofthe sinking fund, in whom is vested the control of the property, to negotiate for its disposal to the government. He informs me that the city is willing to make a liberal arrangement in regard thereto. The present custom-house is crowded to its utmost capacity, and will, in a few years, become entirely inadequate for the transaction of the customs business of the port of New York; indeed, it is already so. I would also suggest that the removal of the assay office to the same locality could be effected at a comparatively small expense. The present building is too small, the business is annually augmenting, and it appears to me must continue to do so, not only from the increase of business incident to the growth of the city of New York, but from the present and prospective facilities for the transportation of bullion from the mines. The assayer strongly favors the change. The present custom-house and assay office buildings are situated on the most valuable property in Wall street, and could be sold for a sum nearly sufficient to erect the proposed building. The new revenue dock on the Battery is progressing as rapidly as the limited appropriation at the disposal of the department will permit, and could have been completed this season had a sufficient appropriation been made at the last session of Congress. I t is to be built entirely of granite, and will, it is believed, prove cheaper in the end than any temporary structure, and, it is hoped, be but the commencement of permanent wharves and piers for the city of New York. If a new customhouse is erected on the Battery, I see no reason Avhy the proposed barge office building cannot be dispensed with, which would, of itself be a saving of not less than $500,000. In my last report I recommended the sale or leasing of the unoccupied half ofthe custom-house block in San Francisco, California. No authoity having been obtained for its sale, it has been leased to Messrs. Buckbee & Williams, of that city, on terms that is believed are more advantageous to the department than any others that could be obtained. The investigations made during my late trip to the Pacific Coast have confirmed me in the opinions previously expressed, that the property is worthless for any permanent structure suitable for government purposes, and that the additional cost of foundations would be greater than the price of a suitable lot. The great damage caused by the earthquake of 1868 was to buildings erected, like the custom-house, on made land, while well-built structures erected on firm soil suffered little or no injury; and I am ofthe opinion that no danger may be apprehended to buildings 192 REPORT ON THE FINANCES. so located, if properly constructed and of good material. I would, therefore, strongly urge the sale of this property at public auction, should the lease be disapproved. The lot chosen as a site for the new branch mint has proved an admirable selection. Interested or ignorant parties circulated reports that it was formerly a swamp. The lot was therefore thoroughly tested by boring preparatory to the commencement of operations, with the most gratifying results, which demonstrated beyond a doubt the propriety ofthe selection, ancl the utter falsity ofthe rumors referred to. In this conection I may remark, as an evidence of the wisdom of the selection, and the comparative advantages ofthe mint and custom-house property, that the mint lot, which was purchased in 1867 for $100,000, is now valued at $250,000, while the custom-house lot has not advanced in value in the slightest degree. No decision has yet been obtained in regard to the title of the marine hos]pital property in San Francisco, California, which is in litigation, and I am, therefore, unable to recommend the repairs of the building, which I found much less damaged than I expected, though entirely untenantable in its present condition. I am of the opinion that as the location is not suitable for hospital purposes, and as the property will probably be needed at no distant period as a site for a custom-house, that it would be more desirable to erect a suitable hospital building on one of the government reservations near the city, than to expend any more inoney on a building, the design and construction of which are so radically , defective. I desire to call special attention to the necessity of a decision in regard to the unfinished monstrosity knoAvn as the New Oiieans customhouse, which is a disgrace to the government, as well as its designers and builders. The temporary roof placed over at the close of the war is almost worthless, and must be renewed or the building vacated. I cannot recommend the completion of the building according to the original design, which would cost upwards of two millions of dollars in addition to the amount already expended; a sum sufficient to erect, out of the material on hand, a suitable, convenient, and durable structure. I feel, on the other hand, reluctant to recommend that the immense mass of material now piled on the foundations be used as a quarry, and a proper building erected on the site, though I believe it would be the best plan. I am therefore inclined to advise the completion ofthe building as a two-story structure, and believe that ample room would be found therein for all legitimate purposes. I desire to call special attention to the necessity of a re-organization of the marine hospital establishment on some definite and comprehensive plan, and would strongly recommend that the small hospitals, of which so large a number were erected prior to the war, be disposed of, and hospitals maintained only at the more important ports. It is obvious that the cost per patient must be materially greater for small than for large hospitals, and that the most favorable working of the hospital system can be obtained only in buildings of sufficient size to warrant the employment of a suitable staff of officers. It is worthy of note that while marine hospitals have been erected in places like Burlington, Vermont; Burlington, Iowa; Galena, Illinois; Ocracoke Inlet, North Carolina, &c., no provision has been made for buildings at the great ports of New York, Philadelphia, and Baltimore; indeed, so remarkable has been the selection of location sM:hat itis difficult to imagine any other motive for the erection ofthe buildings in many cases than a desire to expend money in the locality in which the buiklings were located. I would strongly recommend the sale of the hospitals at Vicksburg SUPERVISING ARCHITECT. 193 and Natchez, Mississippi; Ocracoke and Wilmington, North Carolina; and New Oiieans, Louisiana. The latter is an immense but unfinished inle of cast iron, that has cost already $527,934 34; is badly located and constructed, and it would cost more to rei3air ancl complete it than to erect a new and suitable building. I t is at present, like the customhouse in the same city, but a monument of the incapacity of its designers and constructors. I Avould also recommend that the hospital constructed in that city during the war, and known as>the Sedgwick Hospital, (or such portions of it as may be needed,) be transferred from the War Department to the marine hospital establishment. The building is the property of the government, and admirably located, and I am advised that the land on which it is situated can be purchased on terms that would make it a desirable investment. I would also recommend the erection of suitable hospital buildings at the jjorts of New York and Baltimore, and would suggest that by making each new building the type of a different system of hospital construction, (in regard to the merits of which there is still great diversity of opinion,) much valuable information might be obtained. Thus the hospital to be erected in New York might be made the exponent of the experience gained in the late war, in regard to the proper construction of what is known as the "pavilion plan," while the hospital at Baltimore might, in like manner, embody all the improvements that have been made in the best French hospitals. The data thus obtained, all being managed on the same system., would soon decide whatibrm of hospital is best adapted for the cure of the sick, and for ease and economy of administration. TREASURY EXTENSION. The extension of the treasury building terminated with the completion of the north wing, Avhich is occupied by the offices of the Tr(.'asurer of the United States and the Commissioner of Internal Eevenue. The system of heating and ventilation adopted in that portion of the building has proved a success, and is now being introduced, as far as practicable, to the west and south wings. The improvements on the main Avest staircase are rapidly apxDroaching completion, and will, it is believed, afford sufficient light and A^entilation to that portion of the building, Avhile the removal of the "monitor turret," referred to in my last rejiort, has materially improved the exterior appea-rance. Work on the StairAvay at the northwest angle of the building is now progressing in a satisfactory manner, though commenced late in the season, operations haAdng been necessarily delayed until the remoA^al of the treasury to the north wing. These improvements Avill finally complete the north and west wings, and add greatly to the beauty and convenience of those portions. It is with great satisfaction that 1 announce the remoyal of the hydraulic machinery and paper manufactory from the treasury building, and believe that this satisfaction is shared by every occupant of the building, particularly those who have of late years had their health impaired by inhaling the pestilential vapors and odors developed by the processes of paper-making, which permeated the building to a greater or less extent. The printing bureau has been removed from the basement to the attic story, which is well adapted to its wants, and provides the necessary isolation from the public portion of the building. The completion of the north wing ancl the removal of the printing bureau necessitated an entire redistribution of the space in the building, and the arrangements of the various offices in a permanent manner. 13 F 194 REPORT ON THE FINANCES. This has involved an immense amount of labor and the entire refitting of the basement story, which had been badly, and I may say recklessly damaged, and was in a disgraceful condition. The approaches to the south front are nearly completed, and Avill, it is believed, accomplish the object for which they Avere designed, and meet general approval. I desire to rencAv my recommendation that the skylight, so ingeniously introduced behind the south portico, be dispensed Avith, and the original design carried out, or the depth of the portico reduced to that of the north front. I would also strongly recommend that the unsightly driveway, that so seriously impairs the beauty of the Avest front, be removed, and the area reduced to a proper width. This Avould also enable the construction, at a slight expense, of the additional coal A^aults that are required. An underground passage for the removal of ashes., &c., is also much needed. Some minor changes to improve the ventilation of the building are required, which would greatly increase the comfort and health of its occupants. I Avoiild strongly recommend that this fine building be completed by the rebuilding of the old east front. The stone of which it is constructed is rapidly decomposing; its rooms are small, ill-lighted, worse ventilated, and of little value. I t must at no distant day be reconstructed, and the entire structure completed in a suitable and satisfactory manner. I desire to renew my recommendations for the condemnation of a strip of land on the east side of Fifteenth street, between New York and Pennsylvania avenues, and the loAvering of the grade of that street and the avenue on the north of the treasury grounds, believing that it is the cheapest and most satisfactory^ solution of the difficult problem presented by the unfortunate location of this magnificent building, I have carefully considered the subject, and can see no other remedy that would prove effectual, saA^e raising the building to the ICA^el of the avenue on the north, Avhich, though practicable, would be more costly, and I believe less satisfactory in its results. The earth that would be obtained by the excaA^ation is much needed for the improvement of the reservation immediately south of the grounds connected Avith the ExecutiA^e Mansion, and would be Avorth nearly or quite the cost of removal. In this connection I desire to call special attention to the improvements south of the Executive Mansion, now in progress under Brigadier General N. Michler, Superintendent of Public Buildings and Grounds, and to express a hope that sufficient appropriation will be made to enable him to complete Executive avenue, and continue the improvements so admirably commenced, by converting the A^arious reservations that noAY extend from the Executive Mansion to the Capitol into a continuous park, which can be done at a merely nominal exx)ense. Work Vas commenced on this bnilding June 14, 1869; but the unfavorable character of the site, which upon examination Avas found to require extensive piling, has prcA^ented much progress this season. The work is, however, being i^ushed forAvard as rapidly as the nature of the case Avill permit. A fine quarry of sandstone has been opened near the city, from which it is believed a sufficient supply of stock can be obtained for the exterior of both this building and the one now being erected at Portland, in the same State. Great difficulty has been experienced in procuring supplies of cement and other building materials, Avhich causes much d^lay, and has aided to retard the progress of the work. I t is hoped, SUPERVISING ARCHITECT. 195 however, that the difficulties have been overcome, and that, if sufficient appropriations are granted, the building will be completed at an early clay. CUSTOM-HOUSE, BANGOR, MAINE. The extension of this building and the remodeling and repair of the old portion have been completed the present season, and the rooms haA^e been properly furnished throughout. The rapid prosecution and successful completion of this work reflect the highest credit upon the superintendent, who, in addition to his duties at this place, has also had charge of the custom-house in progress of erection at Wiscasset, Maine, and the remodeling of the custom-house at Castine, Maine. The extension of this building has been completed AAdthin the estimates; but serious defects were cliscovered in the old portion, that rendered an increased expenditure indispensable to its preserA^ation. By the enlargenient of the building good accommodations have been provided for all the officers of the government occupying the same. An improved steam-heating apJDaratus has been provided, and the entire premises placed in the best condition. CUSTOM-HOUSE, BALTIMORE, MARYLAND. This building is in as satisfactory condition as its nature will permit; but it is OA^ercrowded and not well adapted to the Avants of the service. Some further relief for the Post Office Department is imperatiA^ely needed, and I Avould recommend that an appropriation of $20,000 be obtained for an addition to that portion of the building. The repairs and improvement so much needed to this building have been completed during the present season in a very satisfactory manner. The old covering has been replaced by a Mansard roof, AA^hich also adds another story to the building, and provides the additional accommodations demanded by the increase in the public business. The interior and the Avood and iron work of the exterior have been repainted, and the entire building repaired, and it is now in better condition than when first coinpleted. The original construction of this building Avas so extremely defective that it cannot be made a first-class structure. I t is hoiked, however, that the expenditure just made will make it available for government purposes for some years to come. CUSTOM-HOUSE, CINCINNATI, OHIO. I desire once more to caU attention to the inadequate size and general unfitness of this building for the business of the government in that city. The accommodations for the post office ancl United States courts could scarcely be more unsuitable. I Avould strongly urge the erection of a building of sufficient capacity to meet the demands of the public service in that city. Some improvements haA^e been made to the post office portion during the past year, to meet the rapidly increasing wants of that important branch of the public business; but the relief is only temporary; and as the space is 196 REPORT ON THE FINANCES. now made available to the fullest extent, it is evident that the erection of a new building, or the removal of some branches of the service to other quarters, cannot long be delayed. CUSTOM-HOUSE, CASTINE, MAINE. This building was purchased by the government April 6, 1833, since which time it has been occupied for customs purposes only. It has been thoroughly repaired and remodeled, and noAv proAades ample accommodations for the custom-house and post office. The building Avas poorly constructed, but has been much improA^ed, and is now in better condition than when first occupied. The alterations and repairs have been judiciously made, and it is believed that the building Avill meet the wants of the government for many years. Work on this building has been pressed forward as rapidly as the imited appropriation made at the last session of Congress Avonld permit, and the entire structure is UOAV under roof. The exterior walls present a A^ery fine appearance, and the workmanship is in every way creditable to the contractors and to the government. Had sufficient funds been provided, there AVOUICI have been no difficulty in completing the interior the coming winter. Arrangements haA^e been made to finish it at the earliest moment. There Avill be no difficulty ih completing it early next season, if appropriations are promptly made. I would strongly urge the completion of the building at the earliest date, and that a sufficient appropriation be made for fencing and grading the block on which it stands, which was a donation to the government. [E, PENNSYLVANIA. This building has been repaired, and is in good condition. It is, however, inadequate for the Avants of the seivice at this port, and I would recommend that a new building be proAdded, of sufficient capacity to accommodate the post office, custom-house, and other branches of the ^government represented in that city. CUSTOMHOUSE, MOBILE, ALABAMA. Eepeated requests for repairs on this bnilding haA^e been made during the past year. Estimates of the cost of the Avork deemed necessary were prepared, and so far exceeded the means of the department that action has been necessarily postponed until farther appropriations are made. This should be done during the coming Avinter, and the building, which ' is a fine one, placed in good repair. CUSTOM-HOUSE, NASHVILLE, TENNESSEE. I desire to renew my recommendation that the department be authorized to exchange the present lot for one suitable for a. site for the proposed building, or sell it at public auction and purchase one with the proceeds, the lot noAv owned by the government being entirely too small for the purpose for which it Avas purchased. The erection of a bunding upon it would be but a waste of money. SUPERVISING ARCHITECT. 197 CUSTOM-HOUSE, OGDENSBURG, NEW YORK. This buildiiig is now nearly ready for occupancj^, and will, when completed, afford accommodations for all branches of the public service in that city. It was considered by many, when first designed, larger thaii the importance of the city demanded; but it Avill'be fully occupied, and, I fear, in a fcAA^ years Avill prove too small. It has been Avell and cheaply constructed, and gives general satisfaction to the citizens of Ogdensburg and the officers of the gOA'^ernment. A first-class heating apparatus has been provided, and arrangements made for furnishing the building in a suitable manner. CUSTOM-HOUSE PORTLAND, MAINE. This building has been inclosed, and the approaches will be completed the present season. It was expected that this Avoiild have been accomplished last season, but was prcA^ented b}^ causes beyond the control of this office, the principal one being the failure of the contractor for granite to comply with his obligations as to time of delivery. The Avorkmanship is, howcA^er, of the A^ery best character, and the building is not only highly creditalDle to the government, but an ornament to the city of Portland. CUSTOM-HOUSE, PORTSMOUTH, NEAV HAMPSHIRE. This is a finely constructed building of granite, finished in 1860, at a cost (including site) of $165,725 96. Unfortunately, howcA^er, it was covered with a galvanized iron roof, which, like all others of its class, has proved a complete failure, and, in spite of frequent repairs, the interior of the building has been seriously damaged. The corrugated iron has been remoAT^ed and replaced by an excellent copper roof. v CUSTOM-HOUSE, PORTLAND, OREGON. Operations were commenced on this building on the 1st of July last, and have been prosecuted as vigorouslj^ as possible. I t was originally designed to construct it of pressed brick, but it was found difficult to obtain a suitable quality for the purpose on that coast, and it has accordingly been decided to face the exterior of sandstone from the quarries at Astoria, UOAA^ being worked by this department, it being cheaper and far more satisfactory. The design contemplates a building one hundred and eighteen feet by sixty-four feet, two stories in height, with an attic, which Avill provide accommodations when completecl for the customhouse, post office, internal revenue clepartment, ancl United States courts. The rapid increase in the business of Portland, the customs revenues of which have increased not less than threefold during tlie i)ast eighteen months, has induced the department to erect a larger and more permanent building than Avas at first intended, it having been evident that the erection of one of inadequate size would simply inA^olve a useless expenditure from which the government could derive no benefit. The cost ofthe building will also be somewhat increased by the change from brick to cut stone. CUSTOM-HOUSE, RICHMOND, VIRGINIA. This building, which has been much in need of repairs for some time, has been thoroughly repaired and remodeled. The old galvanized iron 198 REPORT ON THE FINANCES. covering, which was entirely Avorthless, has been replaced by a first-class copper roof, and the building is now in as good condition and much more convenient than when first completed. CUSTOM-HOUSE, SUSPENSION BRIDGE, NEW YORK. The alterations and repairs of this building have been completed, the rooms neatly furnished, and the officers installed therein. The Avork has cost much more than Avas at first estimated, the building being found, as is usually the case, in a worse state than was anticipated. It has been placed in good condition, and no iDains spared to make the repairs as permanent as possible. The building is coiiA^enientty situated, and well adapted to the wants of the gOA^ernment. New ancl improved hot-air furnaces have been provided ancl the building furnished. CUSTOM-HOUSE, SAN FRANCISCO, CALIFORNIA. As noted in my last report, this building was severely injur'ed by the earthquake. It Avas judiciously repaired by the superintendent, and it is IIOAV' in as good conditioii as the nature of the structure will permit. The front portico was so badly shattered that it could not be restored, and was consequently removed. Wood ceilings Avere substituted for plaster, and the buildiug braced and inclosed Avith suitable iron rods, but it Avill probably not last many years; and, because of the objections I haA^e lieretofore made to the unfitness of its location for such purposes, I would strongly recommend the erection of a building of sufficient capacity to accommodate the custom-house, post office, internal revenue offices. United States courts, &c., and believe the marine hospital lot admirably adapted for that purpose. I cannot refrain from again calling attention to the unsuitable character of this building for government purposes, and Avould strongly urge the importance of taking immediate steps for the erection of a suitable building in some eligible locality. Although work on this building has advanced more rapidly the present season than the preceding one, the rate of progess has been by no means equal to the expectations of this office. The Avorkmanship is, howcA^er, of the A^ery best quality, ancl the two stories already completed will comiDare favorably with any public or x>rivate AVork in the country. Great difficulty has been experienced in obtaining a supply of granite and skilled mechanics. It is hoped, hoAvcA^er, that better progress will be made next .year, and the building be well advanced to completion by the date of my next report. I t will be one hundred and thirty feet by seventy feet, and three stoiies in height, and will accommodate the custom-house, post office, offices of internal rcA^enue, the United States courts, and the land office with its valuable records. CUSTOM-HOUSE, TOLEDO, OHIO. As no arrangements were made at the last session of Congress looking to the erection of a new custom-house at this place, it was decided to SUPERVISING ARCHITECT. 199 proceed with the repairs and remodeling of the present building. It has been rearranged, and is noAv in good repair, and is as Avell adapted to the purposes for which it is to be used as it can be made. The lot has been graded and inclosed with a neat iron fence; and the entire premises xilaced in good condition. CUSTOM-HOUSE, WISCASSET, MAINE. This is the only building in process of construction under this office that is being erected by contract, and the result has been much the same as with the contract system generally. By the terms of his agreement the contractor Avas to haA^e completed the building on the 1st day of June, 1869; but it is not yet finished, though every effort has been made to enforce the contract. Some delays have occurred for Avhich he is not justly chargeable; but it could, Avith ordinary diligence, haA^e been completed long since; and it would have been more adv^antageous t o t h e department to haA^e erected it oh the same system as the other buildings noAV in course of construction. CHICAGO MARINE HOSPITAL. I am again compelled to report this building in an unfinished condition. Congress haAing failed, at its last session, to appropriate a sufficient sum of money for its completion. This is to be regretted, as the building is much needed, and AVork on such a structure can be carried forAvard with far greater economy Avhen not interrupted by frequent suspensions from lack of funds or other causes. The workmanship thus far has been of the best quality, and the prices paid reasonable, and below rather than above market rates. I cannot too strongly urge the importance of obtaining a sufficient appropriation to complete the building at an early day. . UNITED STATES MARINE HOSPITAL, PORTLAND, MAINE. During the severe gale that occurred on the 8th of September, 1869, the roof of this building was destroyed; three chimnej^s AA^ere blown down, and much other damage inflicted, all of which required immediate attention. Arrangements haA^e been made for the necessary repairs. As noted in my previous reports, however, this building was very defective in design and construction. These clefects are so radical that it cannot be made either substantial or couA^enient. UNITED STATES MARINE HOSPITAL, ST. LOUIS, MISSOURI. i Eepeated applications have been made for the repair and remodeling of this building, which is undoubtedly much needed. The limited appropriation at the disposal of this office has, however, prevented any action this season. COURT-HOUSE, BOSTON, MASSACHUSETTS. The main court-room of this building has been improved and a new one constructed, which has added greatly to the couA^enience of the building. It is, lioweA^er, unfit for the purpose for which it is used, being neither convenient nor fire-proof. The building is noAv in A'^ery good condition. 200 REPORT ON THE FINANCES. COURT-HOUSE, BALTIMORE, MARYLAND. A new stairAvay has been proAided between the second and third stories of this building, the old one being very inconvenient and illarranged; the arrangement of rooms in the second story changed to afford better accommodations for the officers of the judiciary; an office provided for the pension agent on the ground floor, and the Avhole premises placed in good condition. The portico on Fayette street disfigures the building greatly, and is very inconvenient, and it should never have been placed there. It is proposed to remove.it at the earliest practicable moment, and finish the front in a proper manner, the granite of the portico being, it is believed, of sufficient A^alue to cover the entire expense. Work was commenced on the excavation for this building in May last; proposals for excavation, and for a supply of cement and sand, had prcAdously been iuAited, but no satisfactory offers coidd be obtained, and contracts were made in open market at much more favorable rates. The work has been done by the day under the personal supervision of Gridley J. F. Bryant, esq., superintending architect, and has been pushed forward as rapidly as the means at his disposal and the nature of the work i^ermitted. Unusual difficulties luwe been encountered, but the foundations are iSnished, and it is believed that the entire basement story will be completed this season. The contracts for the supply of all material have been made at most aclA^antageous rates, and the work performed at satisfactory prices. It is, however, believed that these can and will be reduced on the superstructure, arrangements having been made that Avill greatly facilitate future operations, and if sufficient appropriations are made, insure an early completion of this important structure. As the appropriation Avas insufficient to coA^er a contract for the entire amount of granite required, and as the laAv prohibited the; department . from contracting, beyond the amount of the appropriation, it Avas determined, as the only method of protecting the interests of the government and insuring a supply of the same kincl of stone for the entire building at fair x^rices, to lease a quany at a certain stix3ulated x^iice x^^r annum from which the gOA^ernment could take a greater or. less amount of material as might be required, x:)aying in prox3ortion to the amount used. A lease has accordingly been concluded with the Cape Ann Granite Comxiany for'the use of their quarries, on extremely faA^orable terms, and an amx^le suxiply of stone for the entire building thus secured at rates far beloAV the market x^rice. I desire in this connection to urge the imxiortance of securing an additional x^iece of xiroperty on Milk street, which I consider indispensable. I also desire to express my thanks to the officers of the Merchants' Insurance Company, Avho own the adjoining estate on Water street, for their generous co-ox^eration, and the liberal arrangements made, by Avhich the gOA^ernment has been enabled to close and coA^er the open xiassage-way between the two estates, Avhich will add greatly to the A^alue and beauty of the property, and to acknowledge tbe obligations under Avhich the department has been xilaced by the city of Boston, in raising, at its request, the grade of DcA^onshire and Water streets, which has greatlj^ increased the couA^enience of access, and rendered the basement aA^ailable for post office purposes, and for other facilities for prosecuting the work that have been afforded. I have also to express my entire satisfaction Avith the management of SUPERVISING ARCHITECT. 201 the sux3erintendent, to Avhom I am much indebted for assistance and advice, and whose experience has been ofthe greatest value in the prosecution of the Avork, and to call the attention of the department to the important serAdces rendered by the disbursing agent and custodian of the property. General W. L. Burt, in adjusting legal difficulties and property rights Avith adjoining owners, ancl by the arrangements he has made for securing a uniform front on Water street from Devonshire to Congress streets. UNITED STATES COURT-HOUSE, DES MOINES, IOWA. The xirogress of the work on this building has been quite satisfactory during thie x^i'^sent season, and had, the contractor for the stonework delivered the same as raxiidly as required by his contract, there is no doubt that the entire building Avould have been comxileted this year. The workmanship throughout is of good quality, and the building satisfactory, both in cost and ax3X3e>arance. UNITED STATES COURT-HOUSE, INDIANAPOLIS, INDIANA. This building Avas xirovided with a new copper roof a few years since, but it has been a constant source of annoyance and expense CA^^er since from leakage, caused by the contraction and exx3ansion of the copper. The gutters have been reconstructed and the roof thoroughly repaired, and it is hoped that the difficulties have been permanently removed. The AVork has been well done, and sbme changes made in the ocurt-rooin aud post office dex3artment to accommodate the letter-carrier system, and it is hoped that no inaterial exxienditures will be required o n t h e building for some years. WISCONSIN. The exterior walls and the roof of this building have been completed; the Avindows put in xilace, and good progress made in the preparation of the interior finish. There is no doubt of its entire completion during the coming season, if the necessary approx^riations are made. The work on this building is of the best possible character, and is surpassed by none in the country. Great economy has been exercised by the superintendent, and it gives me pleasure to say that his management has been highly creditable to him. COURT-HOUSE AND POST OFFICE, NEW YORK. > The inclosure of the lot on which this building is to be located was commenced on tlie 9th of August last; all efforts to effect an exchange of site, as provided for in the act approved March 3,1869, having failed. The excavation was commenced on the 17th ofthe same month, and has since that time, in sx^ite of the extraordinary difficulties exxierienced, been X3ressed forward rapidly. It Avas deemed of the utmost imxDortance that the retaining and foundation Avails should be completed at the earliest moment, not only on account of the great risk necessarily incurred by excaA^ating so far below the level of Broadway in a bed of sand, but in order to inconvenience the city of New York as little as possible by the continued occupancy of the entire sidewalks adjoining the proxoerty, the use of which and of a considerable portion of the park has been kindly granted by the authorities of the city of New 202 REPORT ON THE FINANCES. York, to whom I desire to exx^ress my obligations, and particularly to Hon. A. Oakey Hall, the mayor, and to the Hon. George W. McLean, ancl William M. Tweed, street commissioners, for these and other valuable favors. I t Avas therefore determined to continue the work night and day by means of relays of hands. This has been accomx3lishecl at a very shght additional expense by the use of calcium lights. Contracts were awarded, after due advertisement, to the lowest bidders for excaA^ation, stone, and cement. The two former contracts haA^e been canceled for non-fulfillment according to their terms, and purchases made in open market at more satisfactory rates. The work is being xierformed by the daj^, under the immediate supervision of the Hon. C. T. Hulburd, Avhom I am unable to praise too highly for the manner in Avhich he has xierformed his duties, and the Adgilance he has exercised in guarding the x^nblic interests, and who has been ably seconded in all his efforts by the disbursing agent. General P. H. Jones, for Avhose cordial cooperation and constant efforts to promote the success of the enterprise, I Avish here to attest my appreciation and express my thanks. I cannot too strongly urge the imX3ortance of granting a sufficient approx3riation to inclose the building duiing the coming seasoh, which I am satisfied can be done if the necessary means are provided and no unforseen obstacles arise. OLD POST OFFICE, NEW YORK CITY. This building lias been renovated, some hew ahd improA^ed assorting and distributing tables provideci, and the arrangements are perhaps as convenient as is xiossible in such a wretched and over-crowded structure. I t is but just to the officers of the post office dexiartment in New York to say that they haA^e transacted their business under great difficulties, and it is a matter of surprise under the circumstances that they have performed their arduous duties so well. MAINE. Great difficulties have been experienced during the entire season to obtain the marble work for this building from the contractors, and it is only by the most decisive measures that the material has been obtained in season to enable the completion of the roof this fall. The work is Avell cut^ however, and it is belicA^ed the building Avill comx^are very favorably with any other marble structure in the country. It is believed the entire exterior stone work will be finished this fall, and that the building v^ill be completed early next season. UNITED STATES COURT-HOUSE AND POST OFFICE, PHILADELPHIA, PA. By late orders from the Post Office Department six of the sub-post office stations in this city have been consolidated with the main office, rendering it necessary to make some changes and an addition to the building to provide the accommodation required. I t is estimated that $20,000 will be required for the purxDOse, which amount I strongly recomrnend be appropriated. ^ COUiaT-HOUSB AND POST 0FFIC3E, SPRINGFIELD, ILLINOIS. This building has been completed and occupied, and is belicA^ed to be one of the most convenient buildings in the country. It has been built tn the most substantial manner, and at lower rates than those x^aid on SUPERVISING ARCHITECT. 203 Other public works in the same locality.^ The management of the late superintendent was not satisfactory, but in spite of this and other disadA'^antages, the building is a cheap as Avell as a most substantial structure. I t is to be regretted that the estimates for grading and x^aving submitted at the last Congress were not granted, as the work could readily have been performed this season, and at a less expense than hereafter. The entire cost of sux^erintehdence could have been saA^ed, and the great annoyance to the citizens of Springfield obAdated. I would strongly urge the purchase of an additional strip of land adjoining the xiroperty on the east side for the xirotection of the building. BBANCH MINT, NEW ORLEANS, LOUISIANA. This building is no longer used for mint purposes, and is of A^ery little practical value to the government. I woulcl recommend that an arrangement be made for the clisx)osal of the property to the city of New Oiieans, the site haAdng been donated to the United States by that city to be used for mint purposes only. It is, in its present condition^ little more than a source of expense to the government, the necessity for a mint at New Orleans haAdng apparently ceased. UNITED STATES BRANCH MINT, DALLES CITY, OREGON. The erection of this building was commenced in February last, and, considering the difficulty of procuring mechanics and materials, a very fair rate of progress has been made. The foundation and basement Avails have been completecl, a considerable portion of the Avails of the first story built, and it is belicA^ed that the Avork can be completed the coming season. The building Avill be two stories in height^ of rubble stone. It is of much the same character as the branch mint at Carson City, Nevada, but it is belicA^ed that it can be erected for a less sum than the latter^ the cost of transxiortation, and consequently of material, being far less, though the general high prices ruling on the Pacific coast render building operations of all kincls very costly. The management of the superintendent has thus far been A^ery satisfactory. BRANCH MINT, SAN FJIANCISCO, CALIFORNIA. The lot was carefully tested by boring, and the character of the soil proving entirely satisfactory, work was commenced in March last and has been x^nshed forward in a rapid and efficient manner. Arrangements had been made to obtain stone from the government quarries oh Angel Island, near San Francisco, but it Avas found, on examination, so difficult to obtain a sufficient supxily of a satisfactory color, that it was abandoned, and proposals obtained for granite and other stone. After a careful examination of the various samx^les submitted, it was decided to build the basement story of granite from the Penrhyn quarries ahd the superstructure of a most beautiful and durable dark blue freestone. By this arrangement a considerable saAdng will be effected and the beauty of the building increased. The building is t o b e tAvo stories and a basement in height, 221 by 164 feet, with an interior courtyard 102 by 44 feet. BRANCH MINT, CARSON CITY. After a personal inspection of this building, which has at last been entirely completed, I am compelled, in justice to the superintendent, to 204 REPORT ON THE FINANCES. say that I believe it to be one of the most faithfully and economically constructed buildings in the United States; indeed, I am surprised at the result accomxilished, Avhen the enormous x^idces of labor and material and the difliculties and embarassments incident to insufficient apXiropriations are considered. A great deal of criticism has been elicited in regard to the size of the building, which has been pronounced unnecessarily large, but I do not hesitate to assert that if a mint is needed at Carson City, the building is too small, and that it will require additions at no distant day. A fuel shed and blacksmith's shop is much needed, and should be erected A^dthout delay. PUBLIC STORE, BALTIMORE, MARYLAND. This building was purchased in 1833, and by the rapid increase of the commerce at Baltimore, it has become entirely inadequate for the transaction of the axDpraisers' business which is carried on therein. The building has been remodeled and a steam-heating and hoisting apparatus provided. The relief thus granted will, however, be but temporary, and I Avould recommend that steps be takeii to provide a suitable building for the use of this A^ery imx3ortant branch of the X3ublic service. APPRAISERS' STORES, PHILADELPHIA, PENNSYLVANIA. It is much to be regretted that a sufficient amount was not aippropriated at the last session of Congress to complete this building this season, which niight easilj^ liaA^e been done, and the building now occupied, the rent saA^ed, and an income derived from the portion to be devoted to storage. The exterior Avails are now finished and only require the roof to have the building entirely inclosed. It is one of the finest warehouses in the world, and Avill, when comx3letecl, be second to none of its class within my knoAAdedge. It is greatly needed for the government, and I cannot too strongly urge the imx3ortance of its early comx3letion. BARGE OFFICE, N E W YORK. Work on this imx3roveinent has X3i'0gressed A^ery sloAAdy and under great disadvantages, not the least of which Avas the lack of funds to enable the dex3artment to contract for the construction of the entire seaAvall this season, the appropriations asked for haAdng been reduced below the amount necessary for its comx3letion. From the peculiar location of the work operations are carried on with great difficuly, the work being under water and necessarily x3erformecl by diA^ers, Avhicli, of course, has rendered its progress slow. It is hoped, howcA^er, that it will be so far advanced this season as to X3revent injury from the ice and spring floods, otherwise considerable damage Avill x3robably occur. No ax3propriation has yet been made for the erection of the building, X3rex3arations for commencing which might be made before the completion of the Avail and at a great saving of exx3ense. CONCLUSION. The additional labors imposed upon this office during the past year have been transacted Avith but slight increase in the clerical force, and it gives me great X3lcasure to bear testimony to the general efficiency, fidehty, and willingness of the enix3loy6s of this office. In this connec- SUPERVISING ARCHITECT. 205 tion I desire once more to call attention to the inadequate compensation paid, and to urge, as strongly as X30ssible, that the salaries X3aid bythe government should be at least equal to those allowed by private parties for similar duties. Cheap labor, as a rule, is poor labor, and the government will find in a series of years that it obtains no more than it X3ays for. It cannot be expected that employes who are unpaid, and thereby denied the means of x3roviding for their families in a xiroper manner, will be zealous for the interests of the gOA^ernment, or feel themselves called upon to make any unusual exertions in its behalf. It is no evidence that the salaries at present X3aid are sufficient, to point to the long list of ax3plications or the number of candidates. The latter, I admit, are sufliciently numerous, but 1 respectfully submit that the government has no right to avail itself of the poverty or incompetency of these apx3licants in fixing its scale of Avages. I do not hesitate to assert that if the salaries Avere sufficiently increased to secure the services oi competent, reliable, and efficient gentlemen, in all branches, that a reduction in the nuinber of employes could be made more than sufficient to meet the advance in the salaries of these retained. Underx3aid and dissatisfied clerks are certainly more easily tampered Avith than those who are prox3eiiy renumerated, ancl Avho feel that their positions are honorable and desirable, and I l3elieve that the present illiberal scale of X3rices tends directly to promote fraud and encourage incompetency. Very resx3ectfully, your obedient servant, A. B. MULLETT, Supervising Architect, Hon. GEORGE S. BOUTWELL, Secretary of the Treasury, 206 REPORT ON T H E FINANCES. Tabular statement of custom-houses, court-houses, post offices, branch mints, f c , under the charge of this office, exhibiting the cost of site, date of purchase, cont)-act jyrice for construction, actual cost of construction, and the total cost of the luorlc, including site, alterations and rexmirs, to June 30^ 1869. [NOTE.—Sums marked with an asterisk {*) denote " Building and site."] Nature and location of work. Date of purGhase. i Cost of site. Contract I)rice of consti'uctiou. Actual cost Total cost of conto June 30, struction, 1869. CUSTOM-l-IOUSES. Alexandria, Va., (old) Alexaiadria, V§b., (new) Astoria, Or., (old) Astoria, Or., (new) {a) Bath, Me ..,. Bangor, Me Barnstable, Mass . Baltimore, Md Baltimore, Md. (&).: Baltimore, Md Belfast, Me Boston, Mass Bristol, B. I Buffalo, N . Y Burhncton, Vt Caix-o, 111 (c) Castine, Me Charleston, S. C , (old) Charleston, S . C , (new) . . . ClcA^eland, Ohio Cincinnati, Ohio Chicago, III Chicago, 111 .' Chicago, ill. I)etroit, Mich Dubuque, Iowa Eastport, Me., (old) {cl) . . . . Eastport, Me., (new) Ellsworth, Me Erie, Penn Galena, Bl Galveston, Tex Georgetown, 13. C Gloucester, Mass Kennebunk, Me Key AA^est, Ela LouisAdlle, Ky MiddletoAvn, "Conn Milwaukee, AVis •. Mobile, Ala., (old) (e) Mobile, Ala NashA^ille, Tenn ISTewark, N . S ISTew Bedford, Mass NcAYburyport, Mass New Haven, Conn New London, Conn New Orleans, La., (/) , NcAvport, B. I New York, iSr. Y , (old).... N%^Y. York, N . Y {g) New York, N . Y •Norfolk, Va., (old) Norfolk, Va., (new) Ogdensburg, N. Y (7i) Oswego, N. Y Plattsburg, N. Y Pensacola, Ela {%) Petersburg, Va Pittsburg, P a Philadelphia, P a Plymouth, N.C Portsmouth, N. H , Portland, Maine, (old) {j) . . Portland, Maine Portland, Maine, (new) (k) . Providence, R. I., (old) Providence, B. I Bichraond, A'^a S a n Erancisco, Cal Sandusky, Ohio NOA'-. May Mar. May Eeb. June Apr. Only Eeb. May Oct. Aug. Mai". Jan. Mar. Apr; Apr. Eeb. July Apr. Sept. Jan. July Jan. Nov. Eeb. July Apr. July Mai-. Sept. Oct. June Nov. July Oct. Eeb. Eeb. Oct. Eeb. May Apr. Aug. Juue May Jaii. Sept. Dec. Jan. Apr. Dec. Jeb. Eeb. Dec. June Eeb. Aug. May June Oct. Dec. July Nov. Oct. June Sept. Deo. 1820 1856 1856 1868 1852 1851 1855 1817 1853 1857 1856 1837 1856 1855 1855 1866 1833 1818 1849 1856 1851 1855 1857 1865 1855 1857 1830 1847 1855 1849 1857 1855 1856 1855 1832 1833 1851 1833 1855 1830 1851 1857 1855 1833 1833 1855 1833 1848 1829 1816 1833 1865 1817 1852 1857 1854 1856 5, 1856 1851 1844 1834 1857 1828 1866 1849 1817 1854 1853 1854 1854 *$6, 000 00 16, 000 00 900 00 8, 000 00 15,000 00 15, 000 00 1, 500 00 *70, 000 00 *110, 000 00 *207, 000 00 5, 600 0.0 180, 000 00 4, 400 0.0 45, 000 00 7,750 00 1,200 00 *60, 000 00 130, 000. 00 30, 000 00 50, 000 00 26, 600 00 34, 200 00 8, 400 00 24, 000 00 20, 000 00 2, 780 00 3, 000 00 *29, 000 00 16, 500 00 6, 000 00 5, 000 00 9, 000 00 *1,575 00 H , 000 00 16, 000 00 3, 500 00 12, 200 00 n o , 300 00 12, 500 00 20, 000 00 50, 000' 00 4, 900 00 3, 000 00 25, 500 00 3, 400 00 1, 400 00 *70 000 00 200, 000 00 137,149 37 47, 594 36 45, 584 39 17, 250 00 ,$8, 246 46 57, 913 64 ^14, 396 46 77, 961 89 90,182 65 103, 698 13 34, 433 71 10, 105, 195, 37, 567 26 440 41 238 47 489 93 451, 672 61 893, 217 57 38, 534 82 34, 340 25 886, 658 00 1,103, 431 36 28, 297 00 00 23, 952 68 05 191,764 34 282, 480 77 55, 798 31 40 40, 036 96 139, 958 52 1, 458 53 70, 000 00 2,107, 975 82 1, 939, 948 46 00 138, 236 30 189, 565 11 242,197 23 360, 900 99 17,500 00 17, 522 117, 769 28, 238 83, 500 276, 750 56 365, 694 18 467, 473 33 103,160 66 87, 334 50 214, 020 61 173, 607 53 217, 472 14 199, 655 96 30, 500 00 9, 200 00 32, 509 60 21,629 84 240, 640 75 12,176 64 159, 700 00 41, 789 10 26, 646 42 31, 985 14 78, 529 04 130, 995 10 65, 048 81 49, 785 11 2, 348 42 8, 699 66 303, 438 16 32, 801 83 190, 216 54 382,159 93 400, 514 05 . 43, 94, 41, 26, 629 470 582 596 00 74 00 78 148,158 00 130, 064 03 61, 108, 50, 40, 372 44 359 82 736 11 765 11 163, 732 54 108, 519 00 35, 228 82 24, 500 00 26, 960 80 23,188 50 190, 865 67 !, 000 00 158, 614 50 21,411 95 14, 600 00 2, 929, 264 50 2, 983, 021 56 12, 464 23 8, 600 00 n,ooo,ooo 00 9, 000 00 13, 500 00 8, 000 00 77, 255 00 12, 000 00 51, 224 94 5, 000 00 27,115 00 67, 619 88 15, 000 00 39, 866 00 41, 000 00 *257, 000 00 *2, 506 00 19, 500 00 82, 728 96 5, 500 00 3?, 000 00 n49, 000 00 . 3, 000 00 40, 000 00 151, 000 00 61, 000 00 110, 000 00 150, 000 00 400, 000 00 47, 560 00 11, 000 00 853, 846 76 1, 244,435 41 1, 272,559 41 47, 002 33 225, 339 66 223, 893 75 177, 602 23 133, 958 75 121, 092 89 72, 890 90 71, 450 17 51, 488 93 48, 004 27 103, 211 03 73, 754 89 151, 446 48 99, 747 00 316, 803 19 2, 932 70 165, 775 65 336, 630 32 10, 202, 194, 628, 64, 504 334 404 581 522 00 33 47 49 16 16, 492 26 261, 202 93 260, 695 01 805, 255 84 75, 523 05 SUPERVISING 207 ARCHITECT. Statement of custom-houses, court-houses, 2>.ost offices, branch mints, cf-c—Continued. Nature and location of work. Date of pur- Cost of site. chase. Contract price of construction. Actual cost Total cost of conto June 30, struction. 1869. 336, 309 07 $156, 434 35 14,271 77 321, 987 08 45,530 11 15, 800 00 85, 070 82 64, 524 16 22, 824 68 96, 648 64 $179, 892 61 35, 833 59 381, 224 17 124, 948 62 25, 855 55 87, 912 00 25,132 93 125, 203 46 29, 234 00 42,039 75 40,146 34 59,971 70 .45,. 400 29 122,185 39 20, 000 00 233, 015 31 79, 972 05 373, 345 61 110,119 31 143, 460 64 106, 230 31 53, 849 58 31, 378 13 90, 631 78 C USTOM-HO USES—C ontiaued. Savannah, Ga Salem, Mass St. Louis, Mo St. Paul, Minn (?) Suspension Bridge, N. Y . . . Toledo, Ohio Waldoboro, Maine AVheeling, AV. Va , Wilmington, N. C (m) Wilmington, N. C Wihnington, Del AViscasset, Maine, (old) (n). AViscasset, Maine (o). .: -.. Dec. June Oct. Apr. May Eeb. 16,1845 23.1818 31,1851 10,1867 25.1867 20,1855 N o A ^ 29.1852 Sept. 7,1855 Mar. 19.1819 May 17,1845 May 27.1853 Nov. 23,1848 June 20.1868 $20, 725 00 5, OQO 00 37, 000 00 16,000 00 *6, 000 00 12, 000 00 2, 000 00 20, 500 00 *14, 000 00 1, 000 00 3, 500 00 ^2, 000 00 1,800 0,0 MARINE HOSPITALS. Chelsea, Mass ( p ) . . . CleA^eland, Ohio Chicago, 111 iq) Detroit, Mich Galena, 111 (r) KeyA\^est, Ela LouisAdlle, Ky Mobile, Ala .' Mobile, Ala Natchez, Miss NCAV Orleans, La Norfolk, Va , Ocracoke, N. C Pittsburg, Pa Portland, Maine San Erancisco, Cal.. St. Louis, Mo (s) Vicksburg, Miss Vicksburg, Miss (t). Wilmington, N . C - June Oct. Jan. Mar. Mar. Nov. Nov. Jime Aug. Aug. Aug. Dec. May Nov. Nov. Nov. Mar. June Eeb. Mar. 12,1858 11.1837 22,1867 19.1855 14,1857 30,1844 3,1842 20.1838 25,1856 9,1837 7,1855 16,1800 15,1843 7,1842 22,1852 13.1852 7,1850 25.1853 28.1856 17,1357 50, 000 00 12,000 00 10, 000 00 23, 000 00 5, 052 00 500 00 .6,000 00 4, 000 00 6, 000 00 7, 000 00 12, 000 00 *6,185 34 1, 000 00 10, 253 00 11,000 00 600 00 June 6,1859 50, 000 00 *105, 000 00 464, 218 67 15, 000 00 17,160 00 3, 000 00 15,000 00 .4,-500 00 .4, 700 00 6, 500 00 54, 637 12 29, 862 00 78, 215 48, 202 25, 600 .53, 591 14 93 00 28 51, 400 00 59, 785 37 496,162 05 32 73 00 63 64, 540 00 66, 785 37 528,134 34 1.5, 695 35 10, 327 07 66, 976 05 108, 853 60 230, 942 52 98, 458 03 57, 021 02 28, 968 25 67, 525 16 37, 346 04 76, 975 16 43, 897 44 112, 803 04 205,176 97 261,389 71 116, 244 41 98, 983 79 148, 032 07 429,395 79, 66, 200: 00 50, 84, 224, 85, 420 758 000 712 COURT-HOUSES AND POST OFFICES. Baltimore, Md Boston, Mass Boston, Mass, P. 0. & Sub-Treas'y. Des Moines, loAva Indianapolis, Ind Key West, Ela MeraiDhis, Tenn Madison, AVis (u) .' New York, N. Y., P. O , Portland, Maine (v). — Philadelphia, P a Baleigh, N. C Rutland, V t Rutland, V t St. Auo-ustine, Ela (w) Springfield, 111 A'V'indsor, Vt Mar. Oct. Nov. Apr. June Mar. Apr. 25,1868 16,1866 5,1856 23,1858 6,1860 25,1867 11,1867 Oct. 6,1860 Aug. 7,1860 July 4,1857 M a y 17,1859 Mar. Mar. 2,1857 4,1857 140, 506 41 190, 883 93 500, 000 00 n 6 1 , 000 00 7, 700 00 1, 400 00 500 00 73, 473 40 181,003 88 245, 379 52 62, 397 56 73, 663 48 6, 000 00 4, 700 00 68," 262'48 275, 487 03 85,861.42 1, 500 00 1, 050 00 66, 849 82 69, 588 33 U. S. MINTS. Carson City, Nevada (x) .. Charlotte, N. C Dahlonega, Ga {y) DaUes City, Or (z) Deiwer, Col NCAV Orleans, La Philadelphia, P a Philadelphia, Pa San Erancisco, Cal., (old) . San Erancisco, Cal [aa) . . . May 3,1865 Nov. 2,1835 Aug. 3,1835 NoA^. June July Apr. May Jan. 292, 000 00 101, 809 02 69, 588 33 40,266 81 93, 377 69 614, 825 89 26,1862 19,1835 18,1792 30,1829 2,1854 1,1867 *5, 466 66 *31, 666 67 *283, 929 10 100, 000 00 230, 508 03 300, 000 00 159, 949 95 Aug. 21,1854 June 10,1833 *530,-000 00 '^•30,000 00 713, 358 75 30, 099 70 Mar. 2,1857 *250,000 00 435, 352 43 *25, 000 00 MISCELLiUS^EOUS. Assay office, Boise City, Idaho (&&) Assay office, N . Y Appraisers' stores, Baltimore, Md Appraisers' stores, Philadelphia, Pa (cc).-.. 208 R E P O R T ON T H E FINANCES. Stateinent of custom-houses, court-houses]post offices, branch mints, cf-c.—Continned. Nature and location of work. Date of purCost of site. chase. Contract price of construction. Eeb. $53, 000 00 Actual cost Total cost of conto June 30, str action. 1869. MISCELLANEOUS—Continued. Appraisers' stores, San Erancisco, Cal. Barge office, N. Y Boarding station at SouthAvest Pass, La Boarding sta'n at Pass k I'Outre, La (eld) Capitol, New Mexico Pine street building, No. 23, N. Y... Penitentiary, NCAV Mexico Penitentiary, Utah Quarantine Avarehouse at New Orleans, La 1,1856 $10, 000 00 $99, 966 19 13, 888 04 Mar. 30,1867 *3, 500 00 May 7, 335 70 9,1857 10, 900 00 Eeb. 1,1856 11,137 60 31, 934 00 Sept. 23,1853 Treasury building U. S 12, 57, 11, 20, 53, 000 851 226 000 361 00 20 57 00 90 39, 865 12 , 657, 619 61 * Building and site. (a) In course of erection. (b) Including post office. (c) In course of erection; site donated. (d) Acquired for debt. (e) Building sold and remoA^ed, and present building erected on site. if) Site dona.ted. (g) NoAv sub-treasury. (h) In course of erection. (i) Built on goA^ernment reservation. 0") NCAV custom-house in course of erection on these sites. (^•) Coui.'t-house in course of erection on site; building destroyed by fire January 8,1854. (I) In course of erection. (m) Old building destroyed by fire January 17, 1340; present building erected on site; additional site. (n) Building destroyed by fire October 9,1366. (o) I n course of erection. ip) Part of lot sold for $38,070 03. (q) In course of erection. (r) Sold November 5,1868. (s) Ceded by AVar Department. (t) Used by War Department. (u) In course of erection ; site donated. (v) In couj.'se of erection on site of old customhouse. (lo) Acquired from Spain. (x) Including machinery; site donated. iy) Used by War Department. (z) In course of erection; site donated. (aa) In course of erection. (bb) Plans in preparation, (cc) In course of erection on site of Pennsylvania Bank building. (dd) Use of site granted. SUPERVISING 209 ARCHITECT. Tabular statement of appropriations fm- the erection or repair of public buildings nnder control of this office, shoiving available balance June 30, 1869. N a t u r e a n d location of w o r k . CUSTOM-HOUSES. A s t o r i a , Oregon ' Bangor, Maine Cairo, 111 B u b u q u e , loAva ( a ) . Machias, M a i n e . . . . Ne.Avport,A"^t (&)---. NashAdlle, T e n n Ogsdenburg, N . Y .. Portland, Maine Portland, Oregon... Philadeli)hia, P a . . . San E r a n c i s c o , C a l . St. P a u l , M i i m Toledo; Ohio A7iscas.set, M a i n e . . $25, 000 00 28, 843 60 $45, 000 84, 000 896 04 19,740 00 10, 000 CO 104, 215 69 8, 335 65 89, 000 26 21 220, 000 50, 000 5, 036 58 7, 500 5, 236 70 75, 000 13, 409 33 24, 766 00 00 00 $10,567 73, 358 85, 612 680 26 84 58 02 $14, 432 74 484 76 145 83 19, 740 00 00 00 00 00 00 61, 231 214,511 15, 606 1, 422 7, 500 80, 081 10, 666 12.189 55 20 60 25 00 32 00 43 104, 215 69 37, 754 10 6, 283 63 34,393 40 3, 614 33 155 38 2, 743 33 12, 576 57 MARINE HOSPITALS. Chelsa, M a s s Chicago, 111 P o r t l a n d B r i d g e , M a i n e (c). 1,851 14 70, 384 23 3, 000 00 25, 000 00 77, 713 95 1, 446 15 2, 506 36 • 17, 667 28 COURT-HOUSES, ETC. D e s Moines, I o w a . . K e y AA^est, E l a (d) . M e m p h i s , T e n n (e). Madison, W i s Portland, Maine . . . Springfield, 111 27, 000 89 89, 008 40, 908 26 34, 856 10 82 65 125 000 60,097 35 100 000 105, 000 00 00 00 00 67, 507 70 124, 989 06 . 87, 612 70 101,154 84 8, 501 19 383 57 72, 484 65 5, 275 30 UNITED STATES MINTS. C a r s o n City, N e A ' a d a . . ' . . . D a l l e s City, Oregon :. S a n E r a n c i s c o , CaL, (old). S a n E r a n c i s c o , Cal 99, 491 05 33, 700 00 199, 320 20 192, 000 00 192, 000 00 41, 397 27 67, 962 71 58, 093 78 33, 700 00 131, 357 49 112, 000 00 100, 397 36 75, 000 00 5, 649 60 25, 000 00 21, 513 29 11, 602 64 106, 111 96 3, 627- 46 MISCELLANEOUS. A p p r a i s e r s ' stores, P h i l a d e l p h i a , P a B a r g e office. N e w Y o r k , N . x Eire-proof A^aults for depositories E u r u i t u r e a n d r e p a i r s of f u r n i t u r e for iDublic buildings H e a t i n g a p p a r a t u s for p u b l i c b u i l d i n g s R e p a i r s a n d j^reservation of p u b l i c b u i l d i n g s T o r e p l a c e c o r r u g a t e d g a l v a n i z e d i r o n roofs w i t h slate or copper Treasury extension (a) B a l a n c e c a r r i e d t o s u r p l u s fund. (6) C a r r i e d t o s u r p l u s fund. (c) B a l a n c e c a r r i e d t o s u r p l u s fund. 14 F 36, 761 56 1, 659 01 17, 094 10 14, 834 23 3, 739 97 621 99 20, 000 00 85,000 00 39, 792 30 14, 834 23 92, 253 44 30, 000 00 30, OCO 00 465, 500 00 541, 870 55 (a) C a r r i e d to s u r p l u s fimd. (e) C a r r i e d t o s u r p l u s fund. 299 45 5, 002 56 "i,698"i3 210 REPORT ON THE FINANCES. Tabular statement of buildings under control of this office in process of erection, shore iug available balance June 30, 1863, amoiint expended 1868-'69, and balance available June Z6, 1869. ^ p Nature and location of work. ^.^.^ 3 2c^ SI ^i CUSTOM-HOUSES. Astoria, Oregon . . . Bangor, Maine (a) . Cairo, BL. Ogsdenburg, N. Y . Portland, Maine . . . Portland, Oregon . . St. Paul, Minn Wiscasset, Maine.. 000 00 23, 843 60 !, 335 65 26 21 236 70 766 00 $10, 567 26 73, 353 84 85, 612 58 61,231 55 214, 511 20 15, 606 60 80,066 32 5.2,189 43 $14, 432 74 484 76 145 83 37, 754 10 6, 2S3 63 34,393 40 155 .38 12, 576 57 MARi::^E HOSPITAL. Chicago, 111. COURT-HOUSES AND POST OFFICES. Des Moines," Iowa . Madison, AVis Portland, Maine . . . Springfield, 111 000 89 82 65 097 35 67, 507 124, 989 87, 612 101,154 70 06 70 84 48, 501 19 383 57 72, 484 65 5, 275 30 99, 491 05 199, 320 20 192, 000 00 41, 397 27 07, 962 71 58, 093 78 131, 357 49 36, 761 56 100, 397 36 5, 649 60 11, 602 64 106, 111 96 UNITED ST.VIES MISTS. Carson City, Nevada . Dalles City, Oregon... San Erancisco, C a l — MISCELLANEOUS. Appraisers.' stores, Philadelphia, P a . . Baj.'ge ofiice, N. Y (a) Enlai'ging, Tabular stateinent of expenditures autliorized and made from tlie appropriation for furniture and repairs of furniture for public buildings during the year ending June 30, 1869. N a t u r e a n d location of w o r k . NCAV Y o r k N a t i u ' o a n d location of Avork, A m ' t authorized a n d expended. CUSTOM-HOUSES, CUSTOM-HOUSES, I^ath M a i n e Barnstable Mass . Baltimore M d Rostion IMass Buffalo, N . Y Cleveland Ohio Chicago 111 C i n c i n n a t i , Ohio Detroit Mich . Galveston Texas Louisville K y MilAvaukee AVis Norfolk V a N e w Orleans, L a Newark, N . J N e w Bedford M a s s A m ' t authorized and expended. . . . . . . N Y T*onsarola, E l o r i d a Petersburg, Va $109 77 P i t t s b u r g P a 117 27 P h i l a d e l p h i a , "Pa 269 15 P o r t s m o u t h , N , H .: 1,045 02 R i c h m o n d V a 83 10 S u s p e n s i o n B r i d g e , N . Y 388 00 San Erancisco, C a l 7,164 78 St, L o u i s , M o ..: 1,136 00 Toledo, Ohio 573 38 AVilmington, N . C 269 50 816 00 ^ MARINT5 HOSPITAL, 1, 294 00 291 00 LouisAdlle, K y 2, 373 11 43 50 COURT-HOUSES, ETC 1, 077 40 4, 769 41 Baltimore, M d 90 95 I n d i a n a p o l i s , I n d 45 00 P h i l a d e l p h i a , P a $426 35 276 24 159 62 130 00 795 50 480 00 788 64 132'00 100 00 523 22 377 14 1, 408 45 667 76 211 SUPERVISING ARCHITECT. Tabular statement 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 June 30, 1869. A.m't authorized and expended. Nature and location of Avorli CUSTOM-HOUSES. Nature and location of work. Am't authorized and expended. MARINE HOSPITALS. •^$3,105 00 11, 010 17 1, 939 37 .531 52 816 45 1,241 15 .5, 528 06 1, 728 19 3, 078 12 850 40 1,147 26 2, 237 23 to, 218 96 §5,175 00 502 70 2, 942 44 19, 724 55 17, 6.51 00 2,119 30 8, 660, 70 Bangor, Maine Baltimore, j\Id I^urlington, A^t Bufialo, N . Y Charleston, S. C Chico-go, Bl Cincinnati, Obio GalA^eston, Texas LouisA^ihe, Ky New Orleans] La Newark, N. J New Bedford, Mass NCAV York, N . Y Ogdensburg, N, Y Petersburg, A'^a, Philadelphia, Pa Suspension Bridge, N. Y San Francisco, Cal Savannah, Ga St. Louis, Mo Cleveland, Ohio Louisville, Ky Portland, Maine St, Louis, Mo .' $530 43 7, 785 89 3, 333 39 4, 514 50 COURT-HOUSES, ETC. Baltimore, Md Boston, Mass .. 1 Indianapolis, Ind Philadelphia, Pa Springfield, 111 5 821 397 1 676 637 S 838 92 33 93 18 96 MISCELLANEOUS, San Erancisco, Cal., apijraisers' stores Santa Ec, NCAY Mex,, adobe palace • 3, 838 36 869 19 X $944 61 for repairs to heating aptparatus. < HeatinQ"apparatus. annaratuH. ^SHeating " Heating apparatus, t $600 for repairs to heating appai-atus Table showing comparative cost of old and new buildings. Cost per cubic foot, reduced to gold at 133, . Cost per cubic oot, in gold. OLD liUILDlNGS OF CL.VSS I. Custom-houses: Buffalo, N . Y Clevelaanl, Ohio Chicago, 111 Cincinnati, Ohio .Detroit, Mich Dubuque, loAva Galena, 111 Milwaukee, AVis Mobile, Ala Norfolk, Va Newark, N, J New Haven., Conn Oswego, N. Y Portsmouth, N. H Portland, Maine Richmond, Va San Erancisco, Cal' ' Court-houses: Baltimore, Md , Indianapolis, Ind Marine Hospital: Chelsea, Mass NEAV BUILDINGS OF CLASS I, $0 5 4 | 39.V 35| 43 49a .5U 45a 40^ 55 31 45i 34J4l| 52| ' ^10 931 . $0 47i 32 37 53 39 33 43 51 31 17 39 mi OLD BUILDINGS OF CL.ASS H. Custom-houses: ..-ilexandria, Va '. I3altimore, Md GalA'eston, Texas M-arine hospitals: Cincinnati, Ohio Galena, 111 Portland, Me San Erancisco, Cal Detroit, Mich St. Mark's Ela .Burlington, Iowa St. Lotiis, Mo LouisAdlle, Ky Custom-houses: Bangor, Maine Cairo, III Ogdensburg, N, Y Portland, Maine St, Paul, Minn Court-houses and post offices: Des Moines, loAva Madison, AVis Portland, Maine Springfield, 111 Marine hospital: Chicago, III Appraisers' store: Philadelphia. Pa NEW 40l 53 31^ 33i 22 36 251 26| 26J32 "... JiUILDINGS OF CLASS H. Custom-house: AVJsca.sset, Maine. Branch mint: . Carson Citv- 23i 212 REPORT ON T H E FINANCES. Report of progress of ivorh done, materials used, .J-c., on post office and sub-ireasarg in course of o^ection at the city of Bostoii, in tbe State of Massaclmsetts, for the month of August, 1869; Gridley J. F. Bryant, superintendent. Q u a n t i t y a n d cost of materials and labor 1 expended on work, 1 Sec, during the month. Designation. 1 Q u a n t i t y a n d cost of m a t e r i a l s a n d T o t a l cost & quan1 t i t y of m a t e r i a l s labor e x p e n d e d 1 a n d labor expenon AVork, &c., ded on w o r k , p r i o r t o t h i s re- • &c., t o d a t e . port. Vrct c 0 PH & 6 0 .$1,110 00 a \ 0 . CLEARLXG SITE. D a y s of l a b o r moA-ing stone from Avails a n d m o v i n g p l a n k old 138 , $2 00 $276 00 555 28 2 00 2 00 840 00 1,119 00 360 00 8, 600 1, 085^' 327-.V 117i G93 1 $1, 386 CO EXCAA-ATION. 3,000 5.59'i 180" Cubic yards hauled D a y s of labor loading c a r t s D a y s of labor baling Avater -Bill of Geo. D . P u t n a m & Co Pumnin<^' Borin<^ Total 35 GO » t 2, 408 00 11,600 3, 248- 00 3, 370 25 2,2444^ 4, 489 25 655 00 507^} i 1, 015 00 528 75 117a^ 528 75 35 CO 150 00 150 CO 7,112 00 2, 354 00 9, 466'00 CONCRETE. "Cubic y a r d s laid 31 31 12 " • l ' 7 2 " 2 15 31 2 00 53 Cubic y a r d s s a n d rised B a r r e l s c e m e n t used D a y s of l a b o r Tota,l 20 64 66 65 106 00 92 92 34r'92 14H 123 123 4b'?y 123*" 194-^ 538 90 193 29 . ,59 30 196 60 283 00 79 04 263 25 389 00 732 19 AREA WALLS. 200 15i80 11 43 145i C u b i c y a r d s of s t o n e laid C u b i c y a r d s of sand u s e d B a r r e l s of c e m e n t u s e d D a y s of m a s o n s D a y s of m a s o n s D a y s of t e n d e r s D a y s of t e n d e r s 10 1 2 4 4 2 73^ 2,146 50 72 26 23 172 00 15 50 49 50 00 172 00 00 290 50 2, 856 73 Total 577 49* 230 40 123-^ 392 19 4, 829 85 491 180 494 784 57 62 05 50 00 00 00 00 777 04| 310 51 166i 547J: 19 6, 921 17 6, 976 111 663 229 666 1,074 57 1228 51) 50 00 50 00 9, 777 90 r. ASEMENT P I E KS. 280 36| 229 "l5 85 250 13ava of m a s o n s Xotii] .. 10 1 2 4 4 2 7 3 | 3, G05 72^ 63 492 15 50 67 00 340 00 1 500 10 21 35 50 00 00 4, 468 16 ,. MACIHTSERY. 2 1 20 25 60 F r e i g h t a n d c a r t i n g deixick a n d r i g g i n g G r o u n d glass a n d l e t t e r i n g s a m e .... "'32' 25' 2 i 50 4 00 10 S t r e e t hose PaA^ers' h a m m e r s 60 D a y s ' labor s e t t i n g u p B a n ""or derrick from 4 50 1 1 ! «^trmp Tipwis and nuttiu'^ in s a m e B e p a i r i n g 6 screw bolts 1 1 _ _ 1 • 150 18 1 7 8 4 3 8 6 00 00 50 50 00 00 00 00 60 51 6 4 6 75 00 50 25 1 00 1 280 36| 229 15 85 250 3, 005 63 492 67 340 500 10 21 35 50 00 00 4, 468 16 213 SUPERVISING ARCHITECT. Progress of worlc done and materials used on post office and sub-treasury, ^-c.—Coutiraiecl. Designation. and cost cost & quanQuantity and cost of Quantity of materials and Total tity of materials materials and labor labor expended and labor expenexpended on Avork, on AA^ork, &c., &c., during the on AA'ork, prior to this re- ded month. &c,, to date. port. i 4^ o MACHINERY—Continued. 1 screw-shaclde 1 thimble Setting up guys . 3 sets couplin <''s 924 feet hose i)9h feet 1-inch and 1^-inch pipe 7 $2 00 2 00 1 00 15 00 3 75 33 30 18 59 1 95 4 77 1 86 • 48 1 58 58 11 2 globe-A^alves 1 1 elboAA'^s 2 tees .. 8 nipples 1 union . . • 1 T)3U£f 364 52 q^otal 2, 363 36 2, 687 88 CONTINGENCIES. Superintendent's salary .'...days.. Asst. superintendent's salary days.. Clerk's salary days.. T, AV. Davis bill for surveyin'^ G, J. E, Bryant, bill for mileage, .miles.. Advertising insertions.. IReht of office month Hooper Lewis &, Co stationery . . Total 31 31 26 392 3 1 8 00 7 00 5 00 • 248 00 217 00 130 00 71 00 10 39 20 168 00 41 66' 41 63 22 30 ' 937 16 3,133 51 4, 070 67 Ll 449 B6 1 '^1 "I7R Q:i. 32, 588 80 214 REPORT ON T H E FINANCES^ BOSTON, September 6, 1869. S I R : In comx^lianc© Avith my instructions I beg to give you herewith, a brief statement of the ])rogress and condition of the AYork under my charge during the month of August, 1869. • The whole numher of persons employed on the work is sixty-one. The total amount of wages as shown on the pay-roll is f)3,875 50, divided as follows: Clearing site, 5 men, 138 days, at $2 Excavation, haling water, 7 men, 180 days, at $2 Excavation, digging, and loading carts, 22 men, 559^ days, at 12 Area walls, laying wall, 8 men, 54 days, at $4 and $i 50 Area walls, tenders and derrick men, 14 men, 145^ days, at })2 Basement piers, laying stone, 8 men, 100 days, at $4 and $4 50 Basement piers, tenders and derrick men, 14 men, 250 days, at $2 . Concrete, "breaking stone and mixing concrete, 2 men, 53 days, at $2 Superintendent, 31 days, at | 8 ,* assistant superintendent, 31 days, at $7; clerk, 26 days, at $5 $276 00 360 00 1,119 00 221 50 290 00 407 50 500. 00 106 00 595 00 Under the head of clearing site the men. have been employed in moving old stone to break for concrete and for area wall use. I cannot report the amount of old stone vsaved, as I have only used it in concrete; when the woik is resumed on the area walls it will be shown there. There has been excavated during the month and carted away 3,000 cubic yards of earth, and the time ofthe men to a great extent was employed in digging and loading carts; buj, as in preceding months, I have been greatly annoyed and the work impeded by the springs of water found on the site, and the overflowing of the tides through the scAver, consuming a good deal of time in taking care of these obstacles. The area wall is finished through Devonshire street, and nearly tho whole of Milk and Water streets, with the exception of a passageway on each of the latter streets for teams to enter and leave the site. The whole amount of stone laid in these walls, as reported by the surveyor, is 780 cubic yards. There has been laid duriug the month 31 yards of concrete, making an aggregate of 123 cubie yards, which has been made entirely fi'om old stone taken from the site. The basement piers are progressing rapidly, and have taken 280 cubic yards of stone; and the time of the masons and tenders has been divided between these piers and the area walls. The present condition of the work is encouraging, and I expect to make good progress during the coming month. I have the large derrick, received from Bangor, set up, and the two smaller ones purchased here, and any further provision made of derricks will be applied at once and operations pushed to the extent of my power. Amount on hand August 1, 1869 |8,570 86 Amount disbursed during^ the month 11,449 §6 Respectfully subinitted. GRIDLEY J. F. BRYANT, Superintendent. A. B. MULLETT, Esq., Supervising Architect, Treasury Bepartment. General quarterly return of materials, machinery, labor, i|'"C., belonging to the United States, for the use of the-post office and siib-ireasury at Boston, Massachusetts, for the quarter ending September 30, 1869. Q u a n t i t y on liand as p e r l a s t return. Quantity purc h a s e d "during the quarter. On h a n d a t C o n s u m e d durofthe i n g t h e q u a r t e r . t h eq end uarter. Aggregate. Designation, ^ 4i 1 0 ^ 0 • '8 'o 0 0 0 H d 0 Total quantity p u r c h ' d since commencem't ofbuild.,prior to this return. 1 Total quantity p u r c h ' d since commencem't of b u i l d i n g t o date. 6 0 . 0 Q Total quantity c o n s u ' e d since commencem't of build.,prior to this return. 1 0 0 Total quantity c o n s u ' e d since commencem't of b u i l d i n g to date. 1 0 Ul MATICRIALS. C e m e n t , b a r r e l s of Sand t o n s of S t o n e v a r d s of S t o n e for concrete,yds, of. 969 $1,986 45 75 950 %1, 947 50 850 | 1 , 742 50 1,819 $3, 728 95 324 80 324 80 224 234 224 324 80 1,497 16, 985 05 1, 572 16, 985 75 1,572 16, 985 75 111 869 $1, 781 45 1, Oil %% 072 5 5 1, 861 %3, 815 05 161 2 4 00 .y 240.i 348 80 1,497 16, 985 75 MACHINERA'. .$86 10 24 00 992 | 2 , 033 60 348 80 240^ 1, 624 16, 985 75 123 t^4 1 A p p a r a t u s for h e a t ' g office '"'22' Blocks derrick 6 Barrows Boom s h n . C h a i n s p o u n d s of Chairs Cushions Cans Ca^) i r o n D e r r i c k s , boom, c o m p l e t e Drills, s t o n e . Elbows Eork shackle 6, 307 E e n c i n g , feet of H o o k s SAvivel Hoes Hammers H o s e , feet of Lanterns 151 L e a d pipe, p o u n d s of 24 Lewisons Letter press and stand... 36| M a t t i n g , y a r d s of 42 16:^ ,52* 12 1 54 309 12 12 6 52 15 2 1 30 75 10 00 65 00 00 42 00 25 75 00 6 9 84 372 62 00 3 2 24 11 6 450 24 4 6 21 36 25 50 00 20 00 50 00 14 25 00 53 1 ,54 309 22 12 0 114 15 2 1 30 3 950 4 1 6 450 24 7 48 33 6 21 45 1 2 8 3 950 • 4 1 75 00 40 87 92<^ 3 00 48 75 33 30 6 9 50 22 12 t ""h 3 4 1 3 24 11 1 6, 307 3 5 8 92i 4 151 30 1 36| .. 75 10 00 49 00 00 42 00 25 75 00 75 00 40 87 00 20 00 50 75 30 00 14 75 2 5 00> 50 5 3 • ... - O o General quarterly return of materials, macliinery, and labor belonging to the United States, for the use of tlxepost office and sub-treasury, c^-c—Continued. Q u a n t i t y purQ u a n t i t y on hand as per last chased during the quarter. return. On h a n d a t C o n s u m e d dur- t h e e n d of t h e ing t h e quarter. quarter. Aggreate. Designation, 1 -M 1 1 1 1 a o o 4,5 1 1 "x o Total quantity p u r c h ' d since commencem't of build.,prior to t h i s r e t u r n . 1 Total quantity p u r c h ' d since commencem't of b u i l d i n g t o date. Total quantity consu'ed since commencem't of b u i l d . , p r i o r to this return. .+3 .13 O O 'x o .+3 X 1^ Total quantity consu'ed since commencem' t of b u i l d i n g t o date. 1 X o O MAcniNERY,—Continued. 1.7 Pails 36 Picks 3 Pick handles 50 P i n s , steel, p o u n d s of Mpples.P i p e iron 1-inch feet of B o p e , ManUla, p o u n d s of. 1, 421 Sink, c h e s n u t , Avith boAvl a n d fixtures Signs '. Shovels 48 Saw, h a n d 1 Shackles 39 Sleeves . 6 Swivel, i r o n 1 S h a d e s , AvindoAV . . . . 2 Table, draughting . . . . . .. 1 1 T a b l e , office 1 Triangle Valve : Steel, p o u n d s of "Wedge, steel, p o u n d s of $20 63 1 25 75 00 12 00 2 6 8 100 194 91 $ 50 19 36 9 50 JL 60 8 37 58 100 1, 421 2 25 48 68 3 70 2 108 14 18 6 12 25 9 00 50 70 00 06 50 00 00 40 24 00 . 3 9 13 6 80 2 25 4 95 3 48 1 39 6 1 1 1 1 3 9 13 $21 63 3 25 1 37 194 25 00 37 00 60 58 91 48 24 70 2 108 14 18 6 12 25 9 0 2 4 68 00 00 50 70 00 06 50 00 00 40 80 25 95 2, 027 % To2 389 1, 578 6, 980 3, 557 3, 304 00 50 00 00 00 00 00 1 1 50 773J 50 1,031 00 i m 00 789 50 00 3, 343^ 534 00 11, 800 H O ::::i o Ul LABOR. 706a 1, 846 67 180 50 A r e a Avails days.. 1, 031 2, 752 Basement piers do Concrete do... 349 174^ 20 40 00 732 C l e a r i n g site d o . . . 423 306" 846 CO Excavation d o . . 1, 523g 3, 341 50 1, 8191 3, 638 Superintendence . . . d o . . 263 1,805 271 1, 752 00 Excavation y a r d s . . 5,800 1, 624 60 6, OGO 1, 680 o ] j 1 REPORT OF TMASURER, OF THE UNITED STATES. REPO.RT THE TREASURER OF THE UNITED STATES. TREASUE-Y" OF THE UNITED STATES, WashingtoUj November 1, 1809. SiK: The following statements of the receipts and expenditttres of the Treitisiiry of the United States, made in i3iirsiiance of statutory law, are most respectfully submitted. They exhibit the business transactions of the ofhce located at the seat of government, and include as well all the^ offices belonging thereto, comprising all the offices of Assistant Treasurers, offices designated as depositaries of the moneys of the United States, and all national banks that have been designated as such depositaries, by or through which money has been received or disbursed—all nnder their appropriate heads 5 and also showing the movement of the office in the past, as compared with the present, accompanied with suggestions for the future, for the fiscal j^ear ending with the SOth day of June, 1869. The books of the office were closed at the date specified, after the entry therein of all Bioneys received and disbursed, on authorized warrants, within said fiscal year as follows: Gash Br. Balance in Treasury from last year '... $130,834,437 90 Eeceived from loans $247,519,755 76 Eeceived from internal r e v e n u e . . . . . 158,356,460 SQ Eeceived from miscellaneous sources. 27,752,829 77 Eeceived from direct tax 765,685 61 Eeceived from lands 4,020,344 34 Eeceived from war 27,432,471 85 Eeceived from navy 9,945,975 07 Eeceived from treasury , 1^ 601,379 70 Eeceived from interior 1,024,402 09 Eeceived from customs, (in gold) 180, 048,426 63 Eeceived from debit of two items in Eegister^s Offi.ce . . . . . . ^ 6,493 63 658^ 474,225 3 1 ' \ Total 789,308,663 27 Gash Gr. Paid on account of pgiblic debt .:' .Paid on account of the army ^ Paid on account of the navy ' Paid on account of the interior Paid on account of the treasury proper $403,123,315 86 105,934,462 46 :. 29,946,733 04 36,543,946 93 26,307,597 40 220 REPORT ON T H E FINANCES. Paid on •account of the treasury interior Paid on account of the internal revenue Paid on account of the customs Paid on account of the diplomatic Paid on account of the quarterly salaries Paid on account of the war, (civil branch) Unavailable, transferred to Eegister B.alan.ce in trea..sury $4,996,952 83 9,226,376 11 14,266,031 46 1,287,713 99 502,010 36 1, 488,759 08 4,422 90 155,680,340 -85 • ^ Total - 789,308, 663 27 The receipts were carried into tne treasury by 10,990 covering w^arraints; which is an increase of just 900 over the last year. The xiaynients vvcre made on 27,510 authorized warrants, for the payment of which there were issned 30,752 drafts, hi both of these two la.st items there is a falling off from last year. The two preceding tables show: the first the cash on hand at the commencement of the fiscal year, and the various amounts that were received and covered into the treasury by Avarrants issued and entered npon the books ofthe office within the fiscal year, including rejiayments and counter warrants; and in the second there appear such amounts as were paid out on warrants, ond also including like amounts transferred by counter warrants, and of pajanents that vv^ere repaid as are included in the first table; and the balance of cash on hand at the close of the fiscal year. These payments and repayments, and transfers by counter warrants, of amounts equal to each other, in most cases representing the same money, help to swell the aggregate amounts of both sides of the ledger beyond the actual receipts and disbursements. Then, too, they may contain warrants issued within [the current year, but the money which they represent may have been received in the preceding or the succeeding fiscal year. The. tables, therefore, do not show the precise amounts received or disbursed within the fiscal year commencing with July 1, 1868, and ending with June 30, 1869. . In other words, there are included in the iteins of ^"^ receipts,'^ and also in those of ^'expenditures,^Mii the foregoing statements of "pay-; ments" and ^'repayments,'^ sums of money that had been paid out, and not having been nsed, in whole or in part, Avere returned by ^^ covering warrants'' into the treasury. So, too, moneys received from sales of stores, ships, munitions and materials of Avar, and of other property, no longer needed for the public service, haA^e in like manner been covered into the treasury. There have also been transferred from one aporopriation to another, by "AYarrants and counter warrants," sums of moneys equal in amounts, in the detail and in the aggregate. Ail such moneys AA^ere technically carried out of, and replaced in, the treasury, and thus enter into both sides of the Avarrant ledger account, and appear therein both as "receipts" and ^^expenditures." If these transfers were always AYhat they purport to be, there AYOUM be no difficulty in stating both the receipts and the expenditures correctly, by simx^ly deducting the amounts of such warrants from both sides of the account. But it not unfrequently happens that rea] rece ts and payments constitute parts of the same Avarrant with mere transfers; and there is no Avay to segregate the one from the other. This practice should, to a correct stating and understanding of the accounts, be reformed. TREASURER. .221 The foregoing' ainoiiiitis include counter warrants and repayments of moneys unexpended: The counter AA^arrants amount to $33, 719,902 09 The amount returned from sales and unused money to. 15,126,001 32 Total as above 48,845,903 41 The counter AA-'sirrants Avere issued on account of the— Army "... $25,459,917 10 ]N^avy : • 6,385, 650 27 Interior 227,581 99 Customs 714,826 14 Eoreign intercourse 546,437 34 Treasury, proper 136,457,06 Treasury, interior 35,544 73 Quarterly salaries 1,821 06 Internal reA'eniie 207,975 15 Public debt 3,691 25 Total as above 33,719,902 09 With these corrections of deducting all expenditures that were returned into the treasury as above, from both sides of the book account, the receipts and payments Avoiild be, as then represe.nted by the .Avarrant ledger, as follows: .AOTUAJL RECEIPTSO (As per Avarrants, less counter Avarrants.) On account of loans ' On account of internal reAvenue On account of micellaneous sources On acconnt of direct tax On account of lands On account of army On account of navy. On account of treasury On account of interior On account of customs, (in gold) $247, 519, 755 158,086,604 25,204,982 765, 685 4,012,313 3,279,651 3,434,546 1,601,379 818,260 180,024,649 76 45 12 61 54 70 98 70 29 44 Total of all actual receipts . . . 624, 747,829 Add payments and repayments 33,719^ 902 Eegister's certificates, money recovered from default• ers : -. :. 6,493 Balance held from last year 130,834,437 59 09 Total " 63 96 789,308,663 27 ACTUAL EXPENDITURES. (As per Avarrants, less counter Avarrants.) On account of pnblic debt On acconnt of internal revenue , On account of war, (army branch) - $403,119,624 61 9,018,400 96 80,474,545 36 222 On On On On On On On On REPORT ON THE FINANCES, account acconnt account account occount account account account of war, (ciAil branch) of navy of treasnry of treasury interior of interior, proper of diplomatic of quarterly salaries of ciLStoms -... $1,488,759 08 23,561,082 77 26,171,140 34 4,961,408 10^ 36,316,364 94' 741,276 65 pOO, 189 30 13, 551,205 32 Total of all actual payments Add payments and repayments UnaA^ailable, transferred to Eegister's books Cash balance in treasury 599, 903,997 33, 719,902 4,422 155,680,340 43 09 90 85 Total 789,308, 663 27 If the payments and repayments Avere stated as in former years, Avhen the avails of sales of stores, equipage and Avar material Avere included, the statement would be .:... $48,845,903 41 They are now for money returned only 33,719,902 09 S.howing a difference of •. 15,126,001 32 ]^etreceipts ' Eegister's certificate to Treasurers debit .^ $609,621,828 27 6,493 63 Total 609,628,321 90 ¥ e t expenditures, including transfers $584,782,419 01 Increase of balance of cash in treasury 24,845,902 89 Total..' • Or— E'et amount of expenditures Amount transferred from Eegister Total E"et receipts, including Eegister's certificates Increase of cash, balance deducted Total 609, 628,321 90 ' $584,777,996 11 4,422 90 584,782,419 01 $609,628,321 90 24,845,902 89 584, 782,419 01 The actual receipts during the year ending June 30, 1869, as per ledger, Avere— Gash Br. Cash ledger balance June 30, 1868 $136,299,430-32Customs, (in gold) $180,040, 410 00 Six per cent, five twenty bonds 39,232, 750 00 Six per cent, twenty years' bonds... 25,350 00 Internal revenue 158,411,699 22 Premium, chiefly from sales of coin.. 12,926,136 45 Interest 289,998 43 TREASURER. Brought Duty paid by national banks Miscellaneous receipts Coin certificates Fractional currency New issue of United States notes.... Temporary loan War and navy Public lands Miscellaneous rcA^enue.... Captured and abandoned property.. Confiscations Conscience money. Fines .•-• Indian trusts Interior Department Internal and coastwise intercourse.. Prize captures Patent fees Eeal estate tax. .• : Eepayments • ' forAva^rd $5,907,993 156,899 81,226,620 23,709,131 57,947,521 S6,205,000 7,672,168 3,934,521 2,782,851 27,558 5,404 17,299 803,166 1,637,992 150,108 12,326 137,629 666,703 22,832 9,010,915 Total receipts Total 223 $136,299,430 32 47 11 00 65 80 00 24 18 45 99 06 21 81 86 77 79 46 34 77 94 622,900,990 00 -....: 759,260,420 32 The actual disbursements during the year ending June 30, 1869, as per ledger, Avere— Gash Gr. Public debt $403,119,624 61 Internal reA'cnue 9,018,400 96 Army, military branch 80,474,545 36 Army, civil branch 1,488, 759 08 . Navy.. 23,561,082 77 Interior 36,316,364 94 Customs ,13,551,205 32 Diplomatic • 741,276 65 Treasury, proper • 26,171,140 34 Treasury, interior 4,961,408 10 Quarterly salaries 500,189 30 Total amount of drafts issued Amount transferred to Eegister's books Balance cash in treasury I Total 599,903,997 43 4,422 90 159,351,999 99 759,260,-420 32 The cash balance, struck after aE the cash accounts had been received from the various offices of the treasury, was— Gash Br. .Ledger Balance June 30, 1868 Actual receipts in the year •-• • • T o t a l . . . . . . '•. $136,299,430 32 622^ 960,990- 00 759,260,420 32 224 REPORT ON THE FINANCES. Gash Gr. Amount paid out on drafts Transferred to the books ofthe Eegister Cash balance in treasury $599,903,997 43 4,422 90 159,351,999 99 Total 759,260,420 32 EA^erything in this Avorld is comparative. No argument is so strong as that addressed to the eye. To give in this way a correct idea of the receipts and the expenditures of the government for the last nine years separately, and as compared Avith each other, the following tables are produced: RECEIPTS BY AA^ARRANTS. These receipts, excluding all Avarrants that were issued for repayments, AA^ere— •In the year 1861 $83,206,693 56 h i the year 1862 581,628,181 26 In the year 1863 888,082,128 05 In the year 1864 1,389,466,963 41 In the year 1865 : 1,801,792,627 51 In the year 1 8 6 6 . . . . : 1,270,884,173 11 In the yeax 1867 1,131,060,920 56 In the year 1868 1,030,749,516 52 In the year 1869...-"..; 609,621,828 27 Total receipts in nine years 8,786,493,032 25 EXPENDITURES BY AA^ARRANTS. These expenditures, excluding all warrants that Avere issued for payments and afterwards repaid, were— In the year 1861 $84,578,834 47 In the year 1862 570,841, 700 25 In the year 1863 895, 796,630 65 In the year 1864. 1,298,056,101 89 In the year 1865 1,897,674,224 09 In the year 1866 1,141,072,666 09 In the year 1867 1,093,079,655 27 In the year 1868 .' 1,069,889,970 74 In the year 1869 584, 777,996 11 Total expenditures in nine years ^ 8,635,767,779 '56 In 1865 I stated that these tables "Avould not be unai^tly represented by a truncated pyramid;" and I then ventured the opinion that for the next five ^'^ears they would "be represented by such a iDyramid, with its base turned upward." The comparison, as above, fully justifies the prediction. Here is a decrease in the gross amount of expenditures in this, as compared with the last fiscal year, of $485,111,974 63. This is, however, nearly all apparent and not real. The aggregate of receipts, and also of expenditures, is largely increased by the fact that the amounts of the 225 TREASURER. 'edemx)tion of the old worn out legal-tender notes and fractional cur•ency, and the issue of new notes in their stead, enter into these statenents in aU the foregoing tables. And from the further fact, that the ihort matured securities are, under existing laws, convertible into the lermanent stocks of the United States; and on such conversion also mter into such statements. So, too, the issue and reissue of gold certificates, and of the three per cent, certificates enter into these tables. ^11 these transactions are at least constructive receipts and disbursenents, and must necessarily enter into all the book accounts of the. )ffice. These transactions for the last two years, compared, stand as foUows: Loan contracted. fear 1868 fear 1869 Decrease . Public debt paid. $625, 111, 433 20 247,519, 755 76 $848, 445, 848 57 403,123,315 86 377,591, 677 44 445,322, 532 71 The business of the treasury, like the receipts and the expenditures, Las fallen off within the year nearly one-half, and has gone back to about t^hat it was in 1862, the second year of the rebellion. The following able exhibits the total amount of money entries, as they appear on the lOoks of the treasury, in each of the years from 1861 to 1869, both iiclusive, and the aggregate amount of such money entries for the entire ine years: n the year 1861 n the year 1862 n the year 1863 n the year 1864 n the year 1865 tt the year 1866 h the year 1867 dv the year 1868 a \the year 1869 ; Total amount for the nine years , $231, 458,546 07 2,294, 674, 642 09 4, 945,434,289 56 7,332,385, 024 16 9,117,855,012 58 ' 6,403,203, 990 72 5, 930,467,941 90 5,522,361,160 05 2,269, 826,581 07 44,047, 667,188 20 omjMrative statement of receipts and expenditures, on authorized warrants, for the fiscal years ending June 30, 1868 and 1869. 1869. a account of balance brought forward. 1 account of loans 1 account of internal revenue 1 account of customs 1 account of miscellaneous 1 account of AVar DeiDartment 1 account of Navy Dejiartment 1 account of Interior Department 1 account of public lands -ansferred to Eegister's books Totals. 15 F $170, 868, 814 40 625, 111, 433 20 191, 087, 589 41 164, 404, 599 56 58, 051, 215 58 24, 268, 876 34 9, 208,110 99 1, 783, 506 40 1, 348, 715 41 1130, 834, 437 96 247, 519, 755 76 158, 356, 460 86 180,048, 426 63 30,119, 895 08 27, 432, 471 85 9, 945, 975 07 1, 024, 402 09 4, 020, 344 34 6, 493 63 1, 246,192, 861 29 789, 308, 663 27 226 REPORT ON THE FINANCES. Decrease in receipts: Loans Internal revenue * Interior Department Civil, diplomatic, &c Cash on hand m7,-591,677 32, 731,128 =.., 759,104 27,931,320 40,034,376 « , z Total decrease in receipts 479,047,607 24 Increase in receipts: Customs. War Department Navy bepartment Transferred to Eegister's books Public lands Total; increase in receipts $15,583,827 3,163,595 737,864 6,493 2,671,628 ..^ 07 51 08 63 93 ^...w... - 22,163,409.22 Total 456,884,198 02 Decrease ih receipts.. .*.. Increase in expenditures . $479, 047,607 24 35,056,277-86 .....' Total falling off 514,103,885 10 $22^163,409 22 491,940,475 88 Increase in receipts Decrease of expenditures Total falling off 44 55 31 50 44 * 514,103,885 10 / EXPENDITURES. . > 1868.^ O n a c c o u n t of "nnblic d e b t -• ' On a c c o u n t of civil a n d dinlomatio On a c c o u n t of b a l a n c e i n t r e a s u r y Totals Decrease in expenditures: Public debt. War Department Navy Department. •$848,445,848 147, 515, 524 34, 983, 613 29, 628, 802 54, 784, 633 130, 834, 437 1869. 57 96 71 22 87 96 1,246,192, 861 29 $403,123. 31 5 86 105, 934, 4'62 46 29, 946, 7 33 04 36, 543, 9'46 93 58, 079, 8'34 13; 155, 680, .'^{40 85 789,308, 663 27 , ' » . . . . . $445,322,532 71 41^581-:062-.^0 5,036,:880 67 Totial decriease in e x p e n d i t u r e s . . . . . . . . . . . . . . ^Increase in expenditures: liiieridr Departmeiit. :..:,v:. Civil, diplomatic, &c ,.. Balance of cash, less 491^940^:.4f75-88. $6,915,144 71 3,295,230 26 24,845,902 89 Total increase in expenditures...... ,35,: 056,277 86-; Total.....» 456,884,198 02 \ A 227^ TREASURER. Comparative statements of expenditures for the five years, each ending with the30t1i of J!une) ^from 186^ to 1860, l)Oth inclusive. Civil, diplomatic, &c. Year. Interior. Army. Navy. |40,^3M, S4'3-63 '$2i; e53,'3'68 0^' $1,037, 483,'885 36 $130; 406,213 9 8 »42,»420, 820=72 < . 20, 214,^094 85 •<' •' '312, 449;^877» 38- - =62,^467,372 2 2 52, 098, 021 58 27, 545, 247 16 117, 700, 980 16 43, 311, 212 60 52, 705, 432 45 28, 697, 843 00 128,906,35143 30,230,262 50. .56,.432, 379 75 36,316,364 9 4 80, 474, 545 36 23; 561, 082 77 .1865 1866. ' 1867. In the years 1868 and 1869 ^Prepayments" are deducted from both army and navy. . . . . _. ,. . . . . . .. The items of "Treasury interior," and t h a t of- "War, civil branch^'? appear in the above tables in the aggregates of the "civil, diplomatic," &c., ex:penddtures.' In the -year ending with June 30^ 1869, t h e former amounted to $4,961,408 10, and the latter to $1,488,759 08. These items properly belong t o the "interior" and the "army.'^ Gomparative statement of thereceipts hy warrants, less counter warrantsj in the fiscal years ending with June 30, 1868, and with June 30, 1869. War; / • •• . 1868 1869.......;..". . . . . . . . . , , » . . = . . . , . ..,.^...».. . . . . . . .v,-v..:-.. . V . . . . . . . . . . . ' . • $5^:659,.-702 81 ;,:..":........... 3,279,65i 70 Falling.off in recdpts^^^„.^.^_,,.,^.,.^.„.^.,,,,/-;^^ l!^avy: 1868..., .:....1869........... .,..:.....• Falling off in receipts All other receipts, jexQcptfc^^ 1868...... ^1869....... . • . . . . . / . ' . - - : : : - : ; : : ; : : . Falling off in receipts . . . . . . 11 1^,454,759 78: 3,434,546^8 ........^ 1,020,212 80 $250,192,56166 190,489,225-71 " ' ...:., . ^ 59,703,335 95 Falling off ih currency receipts^^^^^..^^^^...'.=...r.' v63,"1035 599 86 \ Customs in g o l d : " ' ° " ° \ 1869 $18Q, 024,.649 44. , \ . : „ . \ 1868 ,164,.4a4,„589 5 6 . _ _ . _ \ \ Increase in^gold receipts, - -.. -. - • ^ - . - . . . . . . . . . . . . . 15,560,049 88 \ I Total falling off in receipts in the year. . . . . . . . . 47,543,549 98 ' ' ' ' •-- -• - \ 228 REPORT ON THE FINANCES. Gomparative statement of the expenditures hy warrants, less counter warrants, in the fiscal years ending with June 30, 1868, and with June 30, 1869. Army: 1868 r 1869 . . . / $128,906,351^43 80,474,^545 36^ Eeduction of inilitary expenses 48,431,806 07 *• • KaA^: 1868 .. ' 1869 :.. $30,230,262 50 23,561,08277 Eeduction of naval expenses :...*.. 6,669,179 73 Total reduction in the expenses of the army and navy 55,100,985 80 All other expenditures, except for the public debt: 1869 . .• '. .• • $92, 748, 744 69. 1868.. 81,441,048 73 . Increase of miscellaneous e x p e n s e s . . . . . . . . . . . . 11,307,695 96 Total reduction of expenditures in 1869 over the year 1868 : 43, 793,289 84 Statement of receipts for the^ six months commencing with April and ending uith Septemher inthe year 1868, as compared ivith the same time in the ^ year 1869. 1869 1868 Customs: . , :: ...;.....- Increase of customs receipts $96,157,522 20 92,965, 797 93 3,191,724 27 Miscellaneous: 1869 .1868 .....$102,538,47118 :...... S6,949,'895 54" Increase of miscellaneous receipts Army: 1869 $2,574,004 12 1868 ).._ 1,518,65171 Increase of military receipts Increase in customs, miscellaneous, and army receipts 15,588,575 64 1,055,352 41/ / 19,835,652 3^ TREASURER. ' 229 Brought forward $19,835,652 32 IN'avy: 1868 1869 $1,601,504 63 999,805 32 Decrease in naA^ receipts. ,. 601,699 31 Total increase of receipts in the six months in 1869 over those for the same time in 1 8 6 8 . . . . 19,233,953 01 MILITARY EXPENDITURES. The payments for and on account of the army, less repayments, in each year, for the ten years from 1860 to 1869, both inclusive, were in the years, and for the amounts, as follows: In 1860...: $16,409,737 10 1861 , 22, 981,150 44 1862 394,368, 407 36 " 1863 599,298, 600 83 1864 690, 791,842 97 1865 1, 031,323,360 79 1866 284,449, 701 82 1867 95,224,415 63 1868 128,906,351 43 1869 80,474,545 36 War expenses for ten years 3,344,228,113 73 NAVAL EXPENDITURES. The payments for and on account of the navy for the ten years from 1860 to 1869, both inclusive, less the repayments, were for the years, and for the amounts, as follows: In 1860 . , . - . . . ^. $11,514,964 96 1861 12,420,887 89 1862 42,668,277 09 1863...... 63,221,963 64 1864 85, 725,994 67 1865 : * 122, 612,945 29 1866 43,324,118 52 1867 31,034, Oil 04 1868 30,230,262 50 1869 23,561, 082 77 Kavy expenses for the ten years 466,314,508 37 Statement of expenditures for the six months commencing with April and ending with Septemher, in the year 1868, as compared with the same time in the year 1869. Army: 1868 $61,420,888 99 [1869 29,326, 651 68 Decrease in military expenditures 32,094,237 31 230 REPORT ON THE FINANCES. Brought forward Navy: 1868... 1869 $32,094,237 31 $13,519,878 84>. ... 11,673,971 86. Decrease in naA^al expenditures Miscellaneous: 1868 1869 :: 1,845, 906 98 $44,074,101 62 40,390, 945 02 Decrease in miscellaneous expenditures . . . 3,683,156 60 Decrease in army, navy, and miscellaneous expenditures 37,623,300 89 Customs: . 1869... . . . . : . . . . . . ; - . . . . . . : . -$7^937,'056'03 ^ 1868 . . . . . . . . . : . : . . . . : - 7,114, 769 73 Increase of customs expenditures : 822,286 30 Total decrease of expenditures dn-the six months in 1869 below those of 1 8 6 8 . : . . . . . . . . . . . . . . 36,801,014 59 In the foregoing tables the receipts from, and the expenditures oib account of, "Internal revehue"'are included under the head of "Miscellaneous." As very nearly as large an amount was gained by the more thorough collection of the revenue as was gained from all the items of miscellaneous combined, Avith internal reA^enue included—and that, too, at much less expense than was incurred for the same term in the preceding year—it is but just to the efficient officer at the head of the bureau that the account should be stated separately.. The results do not reflect upon the late Commissioner of Internal Eevenue, who is knoAvn as a very comx3etent officer, and as as honest a man as lives. He did all that any man,- under the=circumstances, could do. He was embarrassedat every step, and thwarted by the antagonism of the late Executive to the legislative poAver of the United States. Good pfficers Avere frequently-removed, and others Avere appointed in their stead, against the -remonstrance of the late-Commissioner,-by the late President, who refused to remove such as Avere officially reported to him as being incompetent and unflt, and to appoint others in their stead. The receipts fromlnternal reA^enue, and the expenditures-on-account ofthe same, for the sixmionths preceding the first day of October, in each ofthe years 1868 and 1869, were as follows: Eeceipts: In 1869 - - -$104,645,357 67 In 1868 89,137,026 08 Increase of receipts Expenditures: In 1868 In 1869 . Decreaseof-expenditures.'--....."/-'.....'...... Total gain in the last six months over the correspi:)nding six months of the preceding year 15, 508,331 59 5,149,629 79 4,350,243 87 - 799,385 92] 16,307^-717 5ll TREASURER. 231 MILITARY AND NAVAL PENSIONS. Statements ofpensions paid" to soldiers arid sailors for the seven years from 1863 to 1869, hoth years inclusive. Army pensions: 1863 . . . . . . : . r. $932,886 29 1864. 4,902,651 01 1865 9,191,187 02 1366 •. 13,483, 665 19 1867. 19,448,088 69 1868 , 23,987,469 ,14 1869 i 28, .623, .6.50 47 Naval pensions: 1863 1864 1865: 1866 1867 1868 1869 ..../. .::.......:.. ....:::.............:..... :.......,... .:..:.............. $185,188 36 ^ i84,755 04 7,222,42450 3,371,058 33 3,328, 795 46 890, 828 69 535,991 34 Fourteen miUion dollars from the above amounts, for the years 1865 to 1869, was placed to ^^ Naval pension fund." Statement shoiving the amounts of halances and overdrafts standing to the credit and dehit of the Treasurer of the- United States, at this ofice and the various offices of assistant treasurers, designated depositaries, and off national hanlcs, designated as such depositaries, on June 30, 1869. Treasurer, Washington $15,677,566 86 Assistant treasurer. New York . . . . . . . 91,959,346 44 Assistant treasurer, Philadelphia. . . . . 6,091,102 97 Assistant treasurer, Boston :...:: 7, 789,201 92 Assistant treasurer, St. Louis . . . . . : . . 1,590, "688 32 Assistant treasurer, San Francisco.... ' 6,112,023 29 Assistant treasurer, Charleston ... 259, 623 52 Assistant treasurer. New O r l e a n s . . . . . ~ 2,156,477 86 Assistant treasurer, Denver City .'... .W\'. $373 25 Depositary, Baltimore 1,861,346 \42 Depositary, Cincinnati..'...: .^. -. : : 11: " 3,529,388 ^02 Depositary, Chicago , 3,215,401 73 Depositary, Louisville :::.. 1,055,232 "51' Depositary, Buffalo 566,485 29 Depositary, Pittsburg ,... 1,134,024 97 Depositary, O m a h a . . : . ' . . : . . . . 18 99 Depositary, Olympia :. 11,878 73 Depositary, Oregon City 929 93 Depositary,' St. P a u l . : . . . . . . : . : : \ \ \ \ ' . ; . ; . ; . . . . . . . . . . . 74 86 Depositary, Mobile : : 1 1 . : . : . . . . . . 155,247 14 Depositary, Santa F e . 31,941 37 National b a n k s . . : . : . 8,815,413 85 United States mints 6,245,217 19 Suspense account 1,002,814 28 ' Balance as per ledger 159,259,063 63 Total 159,260,441 67 159,260,441 67 232 REPORT ON THE FINANCES. This balance consists of, gold and silver Other lawful money $113,955,765 68 45,303,297 95 Total cash Deduct cash not covered in by Avarrants . . . . . :. Balance as per warrant ledger—see " cash credit" 159,259,063 63 3,578,722 78 155,680,340 85 Statement showing the amounts of halances and overdrafts standing to the credit and dehit of the Treasurer of the United States- in all the offices constituting the treasury of the United States, hut which were not all posted June 30, 1869. Treasurer, Washington $15,677,566 86 Assistant treasurer. New York 91,959,346 *44 Assistant treasurer, Philadelphia 6,091,102 97 Assistant treasurer, Boston 7, 789,201 92 • Assistant treasurer, St. Louis . . . 1,590,688 32 A^ssistant treasurer, San Francisco .. 6,112,023 29 Assistant treasurer, Charleston 259,623 52 . Assistant treasurer. New Orleans 2,156,477 86 Assistant treasurer, Denver $373 Depositary, Baltimore 1,861,346 42 Depositary, Cincinnati 3,529,388 02 Depositary, Chicago 3,215,401 73 Depositary, Louisville 1,055,232 52 Depositary, Buffalo 566,485 29 Depositary, Pittsburg 1,134,024 97 Depositary, Omaha 18 99 Depositary, Olympia 28,147 81 Depositary, Oregon City 929 Depositary, St. Paul 74 Depositary, Mobile 155,247 14 . Depositary, Santa F6 48, 728 61 United States mints 6,245,217 19 National bank depositaries 8,875,296 79 Suspense account 1,002,814 28 .True balance, all items posted 159,352,002 Total 25 93 86 99 159,353,381 03 159,353,381 03 This balance consists of, gold and sih^er Other lawful money •. $113,955,765 68 45,396,237 31 o Total cash on hand. Deduct cash uncovered by warrants 159,352,002 99 3,671,662 14 Balance as per warrant ledger—see "cash credit" 155,680,340 85 TREASURER. 233 Balances standing to the credit of dishursing officers of the United States, Treasurer Assistant Assistant Assistant Assistant Assistant Assistant Assistant Assistant of the United States treasurer at Boston treasurer at New York . . . . . treasurer at Philadelphia . . . treasurer at St. Louis treasurer at Charleston treasurer at New Orleans... treasurer at San Francisco.. treasurer at Denver $2,305,^ 7(^8 30 $531,289 34 5, 577,130 94 460,046 15 1,314,352 93 233, 033 99 677,700 69 2,177,063 35 689,31 10,971, 306 70 United States depositary at Buffalo... United States depositary at Baltimore. United States depositary at Chicago.. UnitedStates depositary at Cincinnati. United States depositary at Louisville. United States depositary at Pittsburg. United States depositary at Mobile . . . U. States depositary at Oregon C i t y . . . United States depositary at Santa F 6 . . United States depositary at Olympia.. 33,438 172, 818 814, 948 219,009 389,322 57,965 24,534 1,340 310,240 1,388 41 87 12 83 21 19 49 ' 57 76 34 2, 025,006 29 2,971,974,45 In 66 national bank depositaries Total amount, in all the offices, to the credit of United States disbursing officers 18,273,995 74 PAYMENTS BY CHECKS ON OTHER OFFICES. There were drawn during the year transfer checks on the offices of 'the assistant treasurers of the kinds and numbers and for the amounts as follows: Currency checks: 48,947 on New York for 4,498 on Boston for 3,914 on Pliiladelphia for 582 on New Orleans for 108 on San Francisco for $41,543,421 2,642,144 2,396,660 952,865 1,331,763 99 83 09 71 • 33 58,049 total number currency checks, amounting t o . . . Coin checks: 1,293 on New York for 123 on Boston for 545 on Philadelphia for 4 on New Orleans for 10 on San Francisco for $9,928,751 36,410 63,377 481,041 1,014 1,975 total number of coin checks, amounting to 60,024 checks. Total of currency and coin. $48,866,855 95 62 08 98 90 50 10,510,596 08 59,377,452 03 234 REPORT ON THE FINANCES. TRANSFER OF FUNDS. To facilitate payments at points Avhere the moneys were needed for disbursements, transfer letters, transfer orders, and bills of exchange Avere issued, during the fiscal year, in number, in kind, and for the amounts as ibllows: 4,267 letters on national bank depositaries . , , . . , . , . $89,335,470 82 1,251 transfer orders on national bank depositaries., 15,371,266 61 19 bills of exchan ge on nati onal bank depositaries,.. 166,595 83 20 bills of exchange on collectors of c u s t o m s . . . . . 80, 000 00 715 transfer orders on assistant treasurers and designated depositaries — , . . . . . , . . , . 124,716,636 51 6,272 transfers. Total amount t r a n s f e r r e d . . . . . . . . . Of which amount their was in coin And in currency . . . . . , , 229,669,969 77 $27,994,000 00 201, 675, 969 77 Total amount transferred as above.. 229,669,969 77 OPEN ACCOUNTS, With With With With With With assistant treasurers designated depositaries United States mints. national bank depositaries disbursing officers impersonals Total open accounts ..., 9 10 4 158 155 57 ,. i..... - 1r 393, OUTSTANDING LIABILITIES. There has been covered into the treasury to the account of "Outstanding liabilities," to the proper appropriations, and for .credit of the persons who may prove theinselves entitled to receive the same, in pursuance of the act entitled " A n act to facilitate the settlement of the accounts of the Treasurer of the United States," passed,May 2,1866, at various times and in A^arious amounts, as follows: Up to and including June 30, 1868 $173, 042 95 In fiscal year ending with June 30, 1869 ,, 15, .652 86 Total amount so covered in.,.-.- . > . . . . . . . ,.. 188,695 81 There has been paid to various parties entitled to receive the same, up to and including June 30,1869 $25,316 32 Unclaimed balance remaining in the treasury. 163,379 49 Total amount as above 188,695 81 TREASURER. 235 SPECIMEN FRACTIONAL CURRENCY, There has been received from the sale of the A^arious kinds of fractional currency, with the faces and backs printed on separate pieces of paper, and mostly pasted on cards, as follows: Up to and including June 30,1868 $20,317 05 During the fiscal year closing with June 30, 1869 2,470 00 Total amount sold. 22, 787 05 All was sold at its full face value, and with the understanding that it Avill not be redeemed. The suggestion made in regard to the conscience fund is applicable to this fiiiid. That is, that' it be transferred to the sinking fund. EXCHANaE. There has been received, since a separate account has been kept, prior to July 1, 1868 . . . . : . . . . . $90,558 69 In fiscal year closing with June 30, 1869... 19,187 15 Amount collected, without law, and that might properly go to the sinking fund 109, 745 84 CONSCIENCE FUND. Previous to December, 1863, no separate account was kept of money that had been Avrongfully taken or retained from the United States, and which Avas afterwards returned to the treasury, by persons who were prompted by the monitions of an uneasy conscience to make restitution therefor t c the government.- - • Since that time there was received from various persons, mostly anonymously, and in amounts from one cent upAvard, up to and including June 30, 1868 $96,692 60 And during the fiscal year ending with June 3 0 , 1 8 6 9 . . . . 17,299 21 Total amount so receiA^ed since November 30,1863.. 113, 991 81 As the wrongfully taking or withholding of these moneys augmented the present public debt to the amounts so taken or withheld, it is suggested that th6 above amount of "|113,991 81, and all other amounts as have heretofore been or may hereafter be received in restitution, be withdraAvn from the treasury, and be invested in United States stock for and on account of the sinking fund, OFFICIAL CORRESPONDENCE. The necessary correspondence pertaining to the office, continues to be very large. ......... There were receiA^ed during the fiscal year through the mails one hundred and two thousand nine hundred and seventy-eight official letters. Of this number twenty-eight thousand five hundred and eighteen contained money. There were received by express in the redeihption division scA^enteen thousand scA^en hundred and eight, and in the cash division three thousand five hundred and fifty-eight money packages. 236 REPORT ON THE FINANCES.- There were sent by mail sixty-six thousand eight hundred and seventeen letters, of which copies were kept. Of these, six thousand four hundred and twenty-eight were entirely in manuscript, and the remainder were partially written and in part printed. Many of these contained money or checks. Copies of all are kept in bound books. Twenty-five thousand seven hundred and fifty-two drafts, payable to Order of the payee, were mailed without any other inclosure. There were sent by ^ p r e s s twenty-one thousand and twelve money i3ackages. The account stated stands as follows: Eeceived by express, containing money, in cash division 3,558 EeceiA^ed by express, containing money, in redemption division. 17, 708 Eeceived by mail, containing money, in both diAdsions. 28,518 Eeceived by mail, containtng no money 74,460 Total number of letters and money packages received. Transmitted Transmitted Transmitted Transmitted by by by by express, money packages mail, drafts payable to order mail, manuscript letters mail, iDrinted forms filled in 124,244 , 21,012 25, 752 6,428 60,389 Total amount of letters and money packages transmitted. 113,581 UNAVAILABLE FUNDS. Branch mint at Charlotte, North Carolina Branch mint at Dahlonega, Georgia Assistant treasurer at Charleston, South Carolina Designated depositary at .Galveston, Texas Amount of coin withheld Assistant treasurer, San Francisco, (lost at . sea) $1,000,000 00 Assistant treasurer. New Orleans, (Whitaker's deficit) 959,286 15 Designated depositary, Louisville, (stolen). 9,000 00 Designated depositary, LouisAdlle, (Bloomgart's) 11,083 52 First National Bank, at Selma, Alabama. 59,978 07 Yenango National Bank, at Franklin, Pennsylvania 217,391 38 Amount of currency vdthheld Total amount suspended and unavailable There was transferred to the books of the Eegister, during the fiscal year, on account ofthe depositary at MobUe, a coin balance of And there was credited to G. W. Lane, assistant treasurer at Den very in accordance Avith joint resolution of Congress passed February 4, 1869. $32,000 27,950 2,053 778 00 03 41 66 62,782 10 2,256,739 12 2,319,521 22 $3 00 4,419 90 4,422 90 237 TREASURER. TRUST FUNDS. There remain, in the custody of the Treasurer, held by the Secretary of the Treasury in trust for the Smithsonian fund, six per cent, stocks of the State of Arkansas that matured in 1868, amounting at their par face value, interest excluded, to $538,000 There have been left in the custody of the Treasurer as special deposits, within the fiscal year, as security that certain railroads, hereinafter mentioned, would be completed and equipped according to the requirements of the government, and as a condition precedent to the issue of the remaining portion of the gOA^ernment bonds, subsidies as folio AVS, viz: First mortgage coupon bonds of the Union Pacific Eailroad Company 1,600,000 First mortgage coupon bonds of the Central Pacific Eailroad Company of California '. 4,000,000 Total trust funds held -. 6,138,000 The aboA^e is exclusive of special deposits received and held in sealed packages, the contents of Avhich are, and their value is, unknown -, and of deposits of United States stocks, held in trust as custodian for the sinking fund; and of other United States stocks purchased by the Secretary of the Treasury, and held subject to the disposal of Congress, the kinds and amounts of Avhich are stated elsewhere in this report. SINKING FUND. There were purchased for, and on account of, the sinking fund, after the l l t h day of May, and before the 1st day of July, 1869, stocks of the United States, of the loans and amounts, and on which premiums were paid on each kind and amount, as folloAVS: Loans. P e b r u a r y 25, 1862. M a r c b 3, 1864 J u n e 30, 1864 . . . . . M a r c b 3, 1865 Consols of 1 8 6 5 . . . . Consols of 1867 . . . Consols of 1 8 6 8 . - . . Totals. Principal. $1, 620, 000 70, 000 1, 051, 000 465, 000 461, 000 4, 718, 000 305, 000 00 00 00 00 00 00 00 8, 690, 000 00 T b e r e w a s p a i d i n gold for t h e a c c r u e d i n t e r e s t on t h e a b o v e p u r c h a s e s . D e d u c t a m o u n t of gold i n t e r e s t r e c e i v e d Premium. $254, 574 11, 725 163, 544 74, 969 73, 430 748, 803 49, 442 15 00 50 00 00 10 50 1, 376, 488 25 Totals. $1,874,-574 81, 725 1, 214, 544 539, 969 534, 430 5,466,803 354, 442 .15 00 50 00 00 10 50 10, 066, 488 25 $136, 392 56 992 07 135, 400 49 10, 201, 888 74 T o t a l a n i o u n t p a i d on t h e a b o v e u p to J u l y 1,1869. 8, 690, 000 00 1, 000 00 P r i n c i p a l as above s t a t e d Bond donated by William P . P e t e r s . T o t a l a m o u n t of p r i n c i p a l i n s i n l d n g fund a t close of fiscalyear. 8, 691, 000 00 238 REPORT ON T H E FINANCES. Statement of six per cent, five-twenty United States bonds, purchased foi' the sinking fund between May 11 and November 1, 1869. Loans. Principal. $2, 740, 500 137, 000 2, 025, 700 1, 041, 050 3, 713, 300 7, 670, 950 516, 000 P e b r u a r y 25, 1862. M a r c h 3, 1864 J u n e 30, 1864 . . . . . . M a r c h 3, 1865 Consols of 1865 . . . Consols pf 1867 . . . . Consols of 1868 Totals.-.--.-.... .........--......." P a i d in.gold for'accrued i n t e r e s t ...^ R e c e i v e d i n gold for a c c r u e d i n t e r e s t ......... Premium. T o t a l cost. 00 00 00 00 00 00 00 $470, 728 75 25,180 50 337,140 80 182,801 77 642,106 51 1, 274, 646 14 86, 736 40 $3, 211, 228 162, 180 2, 362, 840 1, 223, 851 4, 355, 406 8,945, 596 602, 736 17,844,500 00 3, 019, 340 87 20, 863, 840 87 1. ^.: . i ^ . . ^ - 75 50 80 77 51 14 4Q $249, 210 50 1,150 86 ...•.-.. 248, 059 64 B a l a n c e of a c c r u e d i n t e r e s t p a i d i n coin 21, 111, 900 51 T o t a l a m o u n t p a i d o u t on a c c o u n t of t h e s i n k i n g f u n d . There is included in the above first stated amount a bond for $1,000, donated to the United States by Williani P . Peters 5 and $153,500 ho. bonds purchased with proceeds of $139,740 semi-annual interest on stocks held as custodian ofthe sinking fund. Sinking fund statement, by loans, number of bonds, denominations and amounts of United States registered stocks held by the Treasurer, as custodian in trust for the Secretary of the Treasury, on thefirst day of November, 1869. N u m b e r of b o n d s a n d d e n o m i n a t i o n s . Loans. Februarv "PphrnflTV Ff'brnarv T'obrnarv 25 25 25 25 1862 1862 1862 1862 lof 15 of 7 of 269 of 1 Amounts. $500. . 1 000 5 000 lo'oOO Totals. $500 15, 000 35, 000 2, 690, 000 $2, 740, 500~ M a r c h 3 1864 M a r c h 3 1864 ^ - 2 of 27 of 1, 000 5 000 2,000 135, 000 137, 000 6 J n n e 30 .TmiP 30 J i m o 30 J n n e 30 J n n e 30 Mn,rr,h IVTorrb Mnrph Mirrb 1864 1864 1864 1864 1864 3 3 3 3 1865 1865 1865 1865 fnn^nlt? of 1865 nmicol<« of 1865 - * Cmiqolq of 1865 Pmiqnl«4 nf 1865 2 1 15 10 196 of of . . . i . . of of of 100 500 ' 1 000 5'000 10' 000 200 500 15, 000 50, 000 1, 960, 000 1 6 3 102 of of of of 50 1 000 5' 000 10'000 50 6,000 15, 000 1, 020, 000 3 2 17 5 367 of . . . i of-.... of of . . of 100 500 1 000 5' 000 10' 000 300 1, 000 17, 000 25, 000 3, 670, 000 50 100 500 1, 000 5 000 10 000 50 400 500 25, 000 35, 000 7, 610, 000 . 500 1 000 5 000 10 000 . 1, 000 • 15,000 20, 000 480, 000 • 2, 025, 700 1)041,050 J r!mi«!nlsnf 1867 r!nTi'^ol<*of 1867 nmmnlqof 1867 Consols of 1867 Pnncinltj of 1867 Pmi <4ol t» of 1867 .- rioncsolq of 1868 Consols^ of 1868 Consols of 1868 Don «io15» nf 1868 1 of 4 of---..-. lof..... 25 of 7 of - - 761 of . 2 of 15of 4 of 48 of 3, 713, 300' 7, 670, 950 516, 000 T o t a l a m o u n t h e l d for t h e j i n k i n g fund, N o v e m b e r 1, 1869 17, 844, 500 239 TEEASUEEE. Statement of six per cent, five-twenty United States bonds purchased and held specially subject to the disposition of Congress during the months of^July, August, Septembei^, and October, in the year 1869. Loans. Principal. P e b r u a r y 25 1862 M a r c h 3, 1864 J u n e 30,1864 M a r c h 3, 1865 Consols of 1865 Consols of 1867 Consols of 1808. -• •. ^ $3, 990, 700 569,400 5, 718; 8002, 962, 550 16, 360, 450 13, 955, 600 1, 442, 500 .;.. . . . . . --..• Tot'als.-..' .•. P a i d for a c c r u e d i n t e r e s t i n gold R e c e i v e d for a c c r u e d i n t e r e s t i n gold Premium, .. $755, 097 113, 570 1, 083, 480 561, 256 2, 981, 428 2, 390, 995 283, 376 45, 000, 000 "... T o t a l cost. 13 80 39 61 38 65 79 8,169, 205 75 $4, 745, 797 682, 970 6, 802, 280 3, 523, 806 19, 341, 878 16, 346, 595 1, 725, 876 13 80 39 61 38 65 79 53,169, 205 75 . - - $544, 274 02 970 50 B a l a n c e of a c c r u e d i n t e r e s t x^aid i h coin 543, 303 52 T o t a l a m o u n t p a i d o u t ' o n a c c o u n t of t h i s t r u s t f a n d 53, 712, 509 27 .Statement by loans, number of bonds, denominations, and amounts of United States registered stocks held by tlie Treasurer, as custodian in trust for the Secretary of the Treasury, subject to the disposition thereof by Congress, November 1, 1869. Loans. Pebruary February Pebruary February February February N u i n b e r of b o n d s a n d denoibinations. 25 1862 . 25' 1862 . . -. . . .• . .25, 1862 25, 1862 25 1862 . . . 25, 1862 2of 16 of 6 of 31 of 11 of 390 of .. 4 of 4 of 113 of . Ainourits. . $50 100. 500 1,000 5,000 . 10.000... - $100 1,600 3,000 31, 000 55, 000 3, 900, 000 .. . 100 1 000... 5, 0 0 0 . . . . 400 4,000 565; 000 - ' - - . . - . . Totals. $3, 990, 700 M a r c h 3 1864 M a r c h 3 1864 . . . M a r c h 3, 1864 ••.. . . . . . . . ::-- i.-.- 569,400 June June June June June June 30 30| 30, 30, 30, 30, 1864 1864 .. 1864 1864 1864 - . 1864 g. .. • - •. - 4 16 6 34 16 560 of of of of of of 1 15 4 39 10 287 of of of of • of of .. 50 100 500. : 1, 000. -• i . . . - . . . . 5, 000 10 000 . -. 200 1,600 3, 000 34,000 80, 000 5, 600, 000 5, 718, 80D March March March March March March 3 1865 3 1865 3 1865 3, 1865 3, 1865 3,1805 •- . . - . 50 100 500 . 1,000..5, 000 10, 000 . 501,500 2,000 39, 000 50, 000 2, 870, 000 2,962,550 Consols Consols Consols Consols Consols Consols of of of of of of 1865 1865 1865 1865 1865 1865 Consols Consols Consols Consols Consols Consols of of of of of of 1867 1867 1867 1867 1867 1867 Consols Consols Consols Consols of of of of 1868 1868 1868 1868 . 3 of 13 o f . : '. 6 of 36 bf 8of-. 1 628 of . ... ' . . . . .- 4 of 14 of 8of 40 of 14 of - 1, 384 of . . - 50... . 100... . 500. - - . . . 1 000 5,000 10,000..- . 16, • .. . ... . - . . . 150 . 1,300 3, 000 36, 000 40, 000 280, 000 16,360,450 200 50 -. 1, 400 100.-4,000 500 40, 000 1,000 70, 000 5,000 10, 0 0 0 . . . . - 13, 840, 000 13, 955, 600 7 29 8 137 of of of pf 500 1,000 .5,000 10 000 T o t a l a m o u n t of s t o c k s Subif cf, f.n nrrlAr nf nnnorrp.SH "NTnvAmbbp.r 1 1fifI9 3,500 29, 000 40, 000 1, 370, 000 1, 442, 500 „ 45, 000, 000 240 REPOET ON THE FINANCES. Consolidated statement of United States six per cent, five-tiuenty bonds, purchased by the Secretary of the Ti'easury since the 1 1 ^ day of May last, and noiv held by the Treaswer of the United States as custodian, on account of the sinking fund, and on account of a fund held subject to the order of Congress, Noveniber 1, 1869. Loans. F e b r u a r y 25, 18^2 M a r c h 3, 1864 J u n e 30, 1864 '. M a r c h 3, 1865 Consols of 1865 Consols of 1867. Consols of 1868 Principal. • '. ---- $6,731,200 706, 400 7, 744, 500 4, 003, 600 20, 073, 750 21, 626, 550 1, 958, 500 00 00 00 00 00 00 00 62, 844, 500.00 Totals Totals. Premium. A c c r u e d i n t e r e s t p a i d for i n coin A c c r u e d i n t e r e s t r e c e i v e d i n coin $1, 225, 825 138, 751 1, 420, 621 744, 058 3, 623, 534 3, 665, 641 370,113 $7, 957, 025 845 151 9,165,121 4, 747, 658 23 697 284 25, 292,191 2, 328, 613 88 30 19 38 89 79 19 11,188, 546 62 88 30 19 38 89 79 19 74, 033, 046 62 793, 484 52 2,121 36 791, 363 16 T o t a l cost 74, 824, 409 78 i ITOTE.—A bond for $1,000, donated by WiUiam P. Peters, is included. c Between the l l t h day of May and the 25th day of jS'ovember, there were, Sundays excluded, one hundred and sixty-nine executive days. During this time there was paid for United States six per cent, bonds, on account of the sinking fund and for the fund ^held subject to the order of Congress, interest and premium paid thereon included, $89 282,270 13. It will be seen that these iDayments exceed half a million of dollars for everj^ working day, or over three million doUars in every week for the six months and a little over, included in the abovestated time. The Treasurer now holds in trust for the Secretary of the Treasury, on account of the two funds named, $75,478,800 in United States six per cent, stocks. The dividends on these stocks so held will. net an income to the treasury and for the reduction of the. iDublic debt of $4c,528,128 per annum. There has already been received for interest on these bonds $704,304 in gold, which has been invested in United States bonds representing $787,800, which are held for the two funds above named. If the same rate of purchase is hereafter maintained, and. the accruing interest invested semi-annually in like bonds, the whole national debt will thus be paid off in less than thirteen years. UNITED STATES P A P E R CURRENCY. The following tables exhibit, under their appropriate heads, the whole amount of paper money that has been issued by the government of the United States, from the commencement of such issues under the act of July 17, 1861, and the several other acts since i^assed in regard thereto, up to and including June 30,1869; the amount during that time redeemed, and the amount at the last named date outstanding by kinds, and by denominations^ ranging from notes of three cents to those of $5,000. 241 TREASURER. U N I T E D STATES DEMAND NOTES. Denominations. - F i v e dollars T e n dollars T w e n t y dollars ' -^ Totals - Issued. Kedeemed.. $21, 800, 000 00 20, 030, 000 00 18,200,000 00 $21, 754, 204 00 19, 985, 844 25 18,166, 212 50 $45, 796 00 44,155 75 33, 787 50 60, 030, 000 00 59, 906, 260 75= 123, 739 25 D e d u c t d i s c o u n t for m u t i l a t i o n s Outstanding. 2,101 75 Total actual amount outstanding 121, 637 50 This balance is receivable for customs duties, and redeemable in gold coin at the treasury ofthe United States. UNITED STATES LEGAL-TENDER NOTES. Denominations. One dollar Two dollars Five dollars Ten dollars Twenty dollars Fifty dollars One hundred dollars . . Five hundred dollars . One thousand dollars . Totals Kedeemed. Issued. $28, 351,348 00 34, 071,128 00 100,439, 975 00 116, 690,000 00 91.000, 000 00 27, 508,800. 00 35, 310,000 00 54, 048,000 00 142, 084,000 00 .^- 629,503,251 00 084, 635 80 397, 399 45907, 845 00 686, 739 75 215, 451 00 224, 625 00 626, 825 00 905,175 00 009, 700 00 234,058,396 00 Outstanding. $14, 266,712 20 18, 673,728- 55 60, 532,130 00 84, 003,:.260 25 73, 784,549 00 18, 284,175 00 26, 683,175 00 35,1^2,:.825 00 64,074,300 00 395, 444, 855 00 Deduct for new notes not yet put in circulation 39,,444, 855 00 Amount below which there can be no reduction Deduct discounts for mutilations Total actual amount outstanding 356, 000, 000 00 64, 805 10 355,.935,194. 90 FRACTIONAL CURRENCY—FIRST I S S U E . Denominations. Eedeemed. Issued. Five cents. Ten cents Twenty-five cents . Fifty cents . . . . $2, 242, 889 00 $1,182, 773' 66 4,115, 378 GO 2, 793, 602 13 5, 225, 692 00 4,106, 699 33 8, 631, 672 00 7, 526, 847 36 20, 215, 631 00 Totals. 15, 609, 922 48 Deduct discounts for mutilations ...... Outstanding.. $1, 060,115 34 1, 321, 775 87 1,118, 992 67 1,104, 824 64 4, 605, 708 52 13,120 62 Total actual amount outstanding 4, 592, 587 90 FRACTIONAL CURRENCY—SECOND ISSUE. Five cents.. Ten cents Twenty-five cents Fifty cents Totals D e d u c t d i s c o u n t s for m u t i l a t i o n s Total actual amount outstanding '16 E Redeemed. Issued. Denominations. /\ $2, 776,128 6, 223, 584 7, 618, 341 6, 546, 429 60 30 25 50 $2, 039, 5,138, 6, 791, 5, 665, 773 9.37 696 913 25 35 18 22 23,164, 483 65 . 19, 636, 320 00 Outstanding. $736,355 1, 084, 646 826, 645 880, 516 35 as 07 28 3, 528,163 65 8, 463 95 3, 519,699 70 242 REPORT ON THE FINANCES. FRACTIONAL CURRENCY—THIRD ISSUE. Denominations. Three cents Five cents .Ten.cents . . . . . . . . . Fifteen cents Twenty-five cents . Fifty cents . . . . . . . . Totals.....-.;.... . . . . • ' •' ^ . . • Eedeemed; Issued. $601, 923 657, 002 16, 976,134 n,352 31,173,188 36, 705, 426 • ...-......:.- $493,477 59 494, 329 11 11, 920, 357 01 90. 75 50 40 75 50 86,115,028 80 | Outstanding. 23, 261, 708 90 25,964,391 00 $108, 446 162, 673 5, 055, 777 *1, 352 7, 911, 479 10,741,035 31 64 49 40 85 50 62,134,263 61 23, 980, 765 19 , JDeduct d i s c o u n t s for m u t i l a t i o n s 31,025 06 Total actual amount outstanding 23, 949, 740 13 '' S p e c i m e n s . T W O YEAR FIVE PER CENT. NOTES. Denominations.' Issued. F i f t v dollars . One h u n d r e d dollars . . . . . . . . . . . . . . . . . . . . ...... • Totals D e d u c t d i s c o u n t s for m u t i l a t i o n s ... . . . . . " Eedeemed. Outstanding. | 6 , 800, 000 00 9,680,000 00 $6, 754, 537 50 9, 640, 710 00 $45, 462 50 39 290 00 16, 480, 000 00 16, 395, 247 50 84, 752 50 . 152 50 84, 600 00 Total actual amount outstanding T W O YEAR FIVE PER CENT. COUPON N 6 T E S . ' Issued. Denominations. F i f t y doUars One*hundred dollars F i v e h u n d r e d dollars .'. .One t h o u s a n d doUars $5, 905, 600 14, 484, 400 40, 302, 000 89, ,308, 000 Totals Eedeemed. 00 00 00 00 150, 000, 000 00 $5, 896, 14, 470, 40, 297, 89, 283, 597 400 000 000 50 00 00 00 149, 946, 997 50 Outstanding. $9, 002 14, 000 5,000 25 000 50 00 00 00 53, 002 50 $10, 500 00 2 50 D e d u c t for u n k n o w n d e n o m i n a t i o n s D e d u c t for d i s c o u n t s for m u t i l a t i o n s 10, 502 50 Total actual amount outstanding -.'.. 42,500 00 ONE YEAR FIVE PER CENT. NOTES. Issued. Denominations. ; T e n dollars T w e n t y dollaa:s JFifty dollars One h u n d r e d dollars Totals $6,200,000 16, 440, 000 8, 240, 000 13, 640, 000 -.: i D e d u c t for unlcn'own d e n o m i n a t i o n s r e d e e m e d D e d u c t for d i s c o u n t s for m u t i l a t i o n s Eedeemed. 00 00 00 00 44, 520, OpO 00 $6,159, 339 16, 333, 434 8, 203, 545 13, 603, 075 00 00 00 00 44, 299, 393 00 Outstanding. $40,661 106, 566 36, 455 36, 925 00 00 00 00 220, 607 00 $90 00 , . . . 237 00 327 00 Total actual amount outstanding - 220, 280 00 243 TEEASUEEE. SIX PER CENT. COMPOUND INTEREST NOTES. Issued. Denominations. T e n dollars T w e n t y dollars F i f t y ctoUars O n e h u n d r e d dollars F i v e h u n d r e d dollars O n e t h o u s a n d doUars Eedeemed. $23, 285, 200 30,,125, 840 60,824,000 45, 094, 400 67, 846, 000 39, 420, Olio ; Totals ' 00 00 00 00 00 00 266, 595, 440 00 $22, 997, 973 29, 670, 967 60,126, 520 44, 701, 570 67, 675, 000 38, 360, 000 Outstanding. 00 00 00 00 00 00 • $287, 227 00 454, 873 00 697, 480 OO 392 830 00 171, ono 00 . 1, 060, 000 00 263, 532, 030 00 3, 063, 410 OO D e d u c t d i s c o u n t s for m u t i l a t i o n s 480 00 Total actual amount outstanding s... 3 062 930 00 O u t s t a n d i n g J u n e 30 1868 E e d e e m e d w i t h i n t h e fiscal y e a r O u t s t a n d i n g as a b o v e -- -- $54, 607, 750 00 51 544 820 00 3, 062, 930 00 .: NOTE.—Nearly aU the redemptions were made by conversions into three per cent, certificates. TWO YEAR SIX P E R CENT. TREASURY NOTES. Issued: 46,076 of fifty dollars is 44,958 of one hundred dollars is 13,665 of five hundred dollars is 8,836 of one thousand doUars is 113,535 of all denominations is Eedeemed: 46,039 of fifty dollars is 44,944 of one hundred dollars is 13,665 of five hundred dollars is 8,836 of one thousand dollars is $2,303,800 4,495,800 6,83^, 500 8,836,000 ....:.. 22,468,100 $2,301,950 4,494,400 6,832,500 8,836,000 : 113,484 of all denominations is Outstanding: 37 of fifty dollars is 14 of one hundred dollars is 22,464,850 $1,850 1,400 51 of all denominations is Total redeemed and outstanding., 3,250 22,468,100 This account agrees with the books of the Eegister. The Secretary's books show $50 more outstanding. STOLEN TWO YEAR SIX P E R GENT. TREASURY NOTES. On the oth day of August, 1861, there was issued to the order of Lieutenant James Brunaugh, acting assistant commissary of subsistence, of Burlington, Iowa, $5,500 in two year six per cent notes, as follows: In payment of war warrant No. 2640—scale No. 374J—thirty $100 notes, No. 17120 to 17149, both inclusive, amounting to $3,000; and in 244 REPORT ON THE FINANCES. payment of Avar warrant No. 2641—scale No. 395—fifty $50 notes. No. 17655 to 17704, both inclusive, amounting to $2,500. By letter of May 19, 1862, Lieutenant Brunaugh informed the department that he had indorsed and disbursed the sum of $2,550 of the above notes, and that the remainder, $2,950, not indorsed, had been stolen from him by the rebels at the battle of Pittsburg Landing, April 6,1862. There are still outstanding of these notes $1,550, consisting of two notes of $100 each, and twenty-seven of $50 each. Lieutenant Brunaugh has never been able to give any account of the numbers, either of those disbursed or of those stolen; there is, therefore, no way to determine whether the outstanding notes are of the one kind or the other. Of the stolen notes, now reported as outstanding, five of $50 and one of $100, aggregating $350, are in the treasury vault, having been received from various parties for redemption, but, not being properly indorsed, payment was refused, and the notes retained as government i)roperty. DISCOUNTS ON MUTILATED MONEYS. There has been retained on the redemption of mutilated currency, for parts of notes that Avere missing therefrom as follows: On moneys that Avere destroyed to June 30, 1869 $120,388 48 On moneys that were destroyed before July 1, 1868 •. 93,109 47 Discount in the fiscal year ending Avlth June 30, 1869 Eedeemed, but not destroyed, up to July 1,1869. $17,524 96 Discounts on moneys on hand June 30, 1868 . . 6,260 41 Discounts on moneys held, but not destroj^ed, year ending June 30, 1869 Total amount of discounts in the fiscal year 27,279 01 11,264 55 38,543 56 Amount of discounts before July 1, 1868 Amount of discounts in fiscal year ending June 30, 1869.. $99,369 88 38,543 56 Total of all such discounts up to July 1, 1869 . . . . . . 137, 913 44 It is already known that A^ery large amounts of all kinds of United States iiaper money haA^e been totally destroyed. It Avould, therefore, be perfectly safe to have the amount of disconnts, last aboA^e named, coA^ered into the treasury, to the credit of the sinking fund. OUTSTANDING- CIRCULATION. Recapitulation of all Icinds of government papers that were issued as money, or that were ever in any way used as a circulating medium, and that remained outstanding and unpaid on the SOth danj of J%ine, in the year 1869. Seven and three-tenths notes, old issue $32,650 00 Seven and three-tenths notes, UCAA^ issue 1,168,100 00 Temporary loan certificates 186,310 00 Certificates of indebtedness 12,000 00 Six per cent, comi^ound interest notes 3,062,930 00 Gold certificates .1 30,489,640 00 Three per cent, certificates 52,120,000 00 TREASURER. 245 Old two year six per cent, notes One year five per cent, notes Two year five per cent, notes Two year five per cent, coupon notes Demand notes, payable in gold Legal tender notes Fractional cnrrency, first series Fractional currency, second series Fractional currency, third series Add for discounts on mutilated currency $3,250 220,280 84,600 42,500 121,637 355,935,194 4,592,587 3,519,699 23,949,740 137,913 00 00 00 00 50 90 90 70 13 44 Total amount of all kinds of paper money outstanding. 475,679,033 57 TEMPORARY LOAN CERTIFICATES. Issued under the act of June 30, 1864. Outstanding four per cents: Payable at the Baltimore office Payable at the Cincinnati office Total of four per cents Outstanding five per cents; Payable at the Washington office Payable at the New York office Payable at the Philadelphia office Payable at the Cincinnati office Total of five per cents Outstanding six per cents: Payable at the Washington office Payable at the Philadelphia office Payable at the Cincinnati office 175,000 $905 500 1,000 1,100 3,505 $905 5,300 1,600 Total six per cents Total amount outstanding Payable Payable Payable Payable Payable at at at at at the the the the the Recapitulation hy offices. Washington office New York office Philadelphia office Baltimore office Cincinnati office Total ainount outstanding THREE PER CENT. CERTIFICATES. Issued during the fiscal year Eedeemed during the fiscal year Increase during the fiscal year $100,000 75,000 7,805 186,310 $1,810 500 6,300 100,000 77, 700 186,310 $34,605,000 32,485,000 2,120,000 246 REPORT ON THE FINANCES. Issued from the beginning to July 1,1869 Eedeemed to July 1, 1869 $84,605,000 32,485,000 Outstanding at the close of business on June 30,1869.... Due the naA^y pension fund. Total amount outstanding 52,120,000 14,000,000 66,120,000 GOLD CERTIFICATES. Destruction by denominations: Twenty-dollar notes One-hundred-dollar notes Five-hundred-dollar notes One-thousand-dollar notes Five-thousand-dollar notes Ten-thousand-dollar notes $663,800 9,063,400 4,861,500 47,330,000 262,385,000 5,000,000 Total amount destroyed 329,303,700 Eeceived from the printing bureau: Twenty-dollar notes One-hundred-dollar notes Five-hundred-dollar notes One-thousand-dollar notes Five-thousand-dollar notes ^ Ten-thousand-dollar notes ..... Total amount received into the treasury $2,000,000 14,800,000 39,000,000 117,000,000 470,000,000 25,000,000 667, 800,000 On hand at Washington and New York: ; Twenty-dollar notes $1,207,060 One-hundred-dollar notes 4,457,100 Five-hundred-dollar notes 32,901,000 One-thousand-dollar notes 64,508,000 Five-thousand-dollar notes 178,565,000 Ten-thousand-dollar notes 20,000,000 Total amount remaining in the treasury Issued as per statement Eedeemed as per statement. Outstanding 301,638,160 366,161,840 333,152,660 33,009,180 These gold certificates were redeemed at the various offices and for the amounts as stated below, viz: Treasurer of the United States, Washington, D. C $616,940 Assistant Treasurer United States, at Boston, Mass 14,684,280 Same at New York, N. Y -. 305,299,000 Same at Philadelphia. Penn. 712,720 Same at Charleston, S. C ^ 248,020 Same at New Orleans, La 771,420 ^ Same at St. Louis, Mo ' ' 440,620 Same at San Francisco, Cal 1,040 TREASURER. 247 Depository of the United States, Baltimore, Md Same at Buffalo, N. Y Same at Chicago, 111 Same at Cincinnati, Ohio Same at St. Paul, Minn Same at LouisAdlle, Ky Same at Mobile, Ala $9,460,980 82,980 306,980 316,300 . 9,000 " 115,620 86, 760 Total redemptions to June 30,1869 333,152,660 MOAHSMENT OF GOLD CERTIFICATES. Washington office- notes: Eeceived from the printing bureau Eemaining on hand June 30, 1869 — . $3,200,000 , Issued by the Washington office 3,158,200 41,800 New York office notes: ' Sent to New York up to July 1,1868 $300,640,000 Sent to NCAY York in year ending June 30, 1869 .86,040,000 Total amount forwarded to New Y o r k . . . . 386, 680,000 Eemainuig in New York office June 30,1869 20,482,960 Issued at the New York office . . . . . . - . : . - . . . . . : . . . . Total issued up to July 1, 1869 Eedeemed as per statements Outstanding as per books of this office . . . . . . . . . . . Issued at New York June 30, 1869 $2,595,540. Issued at Washington June 30, 1869 1,000 —^--:-Amount outstanding, as per debt statement, July 1, 1869 ...:..:::..:. 366,197,040 366,238,840 333,152,660 33,086,180 2,596,540 30,489,640 NOTE.—Seventy-seven thousand dollars redeemed at New York June 30,1869, is included in item of "" Eemaining in New York,'' &c. GOLD CERTIFICATES. From From From From Issued: November 13,1865, to June 30,1866 June 30, 1866, to June 30, 1867 June 30^ 1867, to June 30, 1868 June 30, 1868, to June 30, 1869 $98,493,660 109,121,620 77,960,400 80,663,160 Total issued, as per books of this office 366,238,840 248 From From From From REPORT ON THE FINANCES. Brought forward $366,238,840 Eedeemed: November 13,1865, to June 30,1866. $87,545,800 June 30, 1866, to June 30, 1867 101,295,900 June 30, 1867, to June 30, 1868 79,055,340 June 30, 1868, to June 30, 1869 65,178,620 Total redeemed as per books of this office 333,075,660 Outstanding as per books of this office Eedeemed at the NCAV York office, June 30, 1869 33,163,180 77,000 Apparent amount outstanding Issued at the New York office, June 30,1869. $2,595,540 Issued at the Washington office, June 30,1869. 1,000 33,086,180 Outstanding as per debt statement of July 1,1869. 30,489,640 ^ 2,597,540 The redemption of these gold certificates was for the amounts and at the places as follows: New York, N. Y $54, 414,700 Boston, Mass ;. 5,418, 760 Baltimore, Md 3,903,860 New Orleans, La 552,320 St. Louis, Mo 192,960 Savannah, Ga 191,600 Philadelphia, P a . 173,400 Chicago, 111 123,060 LouisAille, Ky 102,000 Charleston, S. C. ' 57,820 Brunswick,' Ga 50, 540 Buffalo, N. Y 24,940 Wilmington, N. C 14, 700 Washington, D. C 13,160 Cincinnati, Ohio 9,920 Eichmond, Ya 6,880 Mobile, Ala 5,000 Total redemptions in the fiscal year 65,255,620 NOTE.—This includes $77,000 redeemed at New York, June 30, 1869. GOLD CERTIFICATES OUTSTANDING, BY DENOMINATIONS. Notes of the New York office: Twenty-dollar notes One-hundred-dollar notes Five-hundred-dollar notes One-thousand-dollar notes Five-thousand-dollar notes Total outstanding issued at the office in New York.. $128,840 1,272, 700 1,236,500 5,164,000 29,050,000 36,852,040 TREASURER. 249 Broughtforward Notes of the Washington office: One-hundred-dollar notes $36,852,040 6,100 Total amount Less in office, canceled but not destroyed 36,858,140 3,848,960 Total amouut outstanding, as per books of this office. Issued at the New York office, June 30,1869.. $2,595, 540 Issued at the Washington office, June 30^ 1869. 1,000 33,009,180 2,596,540 Issues of the 30th of June deducted Eedeemed at New York, June 30, 1869, added Would leave outstanding, as per debt statement of July 1, 1869 30,412,640 77,000 30,489,640 GOLD CERTIFICATES—RilSsUMlfe. Amount received from the printing bureau Amount remaining in offices at Washington and New York $667,800,000 Ainount issued by offices at Washington and New York. Amount redeemed and destroyed$329,303, 700 Amount redeemed, not yet destroyed. 3,848,960 366,161,840 Total amount redeemed up to close of the fiscal year. 333,152,660 Outstanding, as per books of this office Issued at NCAV York office, June 30,1869.. Issued at Washington office, June 30,1869. ^ $2,595,540 1,000 301, 638,160 33,009,180 2,596,540 Amount with certificates issued on June 30,. 1869, deducted Add for amount redeemed June 30, 1869, at New York. 30,412,640 77,000 Outstanding, as per debt statement of July 1,1869. 30,489,640 All of these gold certificates or notes bear tine printed signatures of a former Eegister of the Treasury, and of the Treasurer of the United States. Those of the denomination of ten thousand dollars, and of five thousand dollars, are payable to '' order,^^ and require the autographic signature of an '^Assistant Treasurer of the United States" before they become negotiable. This last-named signature is also required on the denominations of one thousand doUars and of five hundred doUars. The denominations of one hundred dollars and of twenty doUars bear, in addition to the printed signatures first before named, the printed signature of '^H. H. Van Dyck, Assistant Treasurer of the United States;" and are, therefore, perfect, and are transferable by delivery the same as the legal-tender notes o f t h e United States. * 250 REPORT ON THE FINANCES. The foregoing statements in regard to the movements of these gold certificates have been made very much in detailj and have been stated and restated in A^arious ways, as Avell to test the correctness of the various statements with each other, and with the summary of the whole, as to have a perfect record of these securities in every particular; and because it is belicA^ed that they are the most liable to be used surreptitiously of any of the funds of the United States, and that greater watchfulness is required in their case than in that of any other securities of the government. UNITED STATES SEVEN AND THREE-TENTHS NOTES. Statement of issues. First series, August 15, 1864: 363,952 of fifties is 566,039 of one hundreds is 171,666 of five hundreds is 118,528 of one thousands i s . . . : 4,166 of five thousands is / Total issue of first series $18,197,600 56,603,900 85,833,000 118, 528,000 20,839,000 299,992,500 Second series, June 15,1865: 182,926 of 338,227 of 175, 682 of 179,965 of 4,045 of fifties is one hundreds is five hundreds is one thousands is five thousands is $9,146,300 33,822, 700 87,841,000 179,965,000 20,225,000 Total issue of second series Third series, July 15, 1865: 343,320 of fifties is 472,080 of one hundreds is 108,654 of five hundreds is 71, 879 of one thousands is 1,684 of five thousands is 331,000,000 $17,166,000 47,208,000 54,327,000 71, 879,000 8,420,000 Total issue of third series 199, 000,000 Total issues of 'aU the series 829,992,500 Eecapituiation of all the issues: 890,198 of fifties is 1,376,346 of one hundreds is .' 456,002 of five hundreds is 370,372 of one thousands is 9,895 of five thousands is $44,509,900 137,634,600 228,001,000 370,372,000 49,475,000 Total issues by denominations 829,992,500 TREASURER. 251 STATEMENTS OF CONAHERSIONS AND REDEMPTIONS OF SEAHEN-THIRTIES DURING THE FISCAL TEAR BY SERIES AND DENOMINATIONS; AND IN GROSS AMOUNTS DURING FORMER YEARS, AND GROSS AMOUNTS OUTSTANDING. First series, August 15, 1864: 2,285 of fifties is, .......' 1,969 of one hundreds is 188 offiA^ehundreds is. 60 of one thousands is 7 of five thousands is ' Eedeemed previous to July 1, 1868. Outstanding July 1,1869 $114,250 196,900 94,000 60^ 000 35,000 " $299,217,850 274,500 • Total original issue 500,150 299,492,350 299,992,500 Second series, June 15,1865: 13,642 of fifties i s . . ! 24,469^ of one hundreds is 7,381 of five hundreds is 4,533 of one thousands is 65 of five thousands is $682,100 2,446,950 3,690,500 4,533,000 325,000 11,677,550 Eedeemed previous to July 1,1868 Outstanding July 1,1869 $318,958,850 363,600 319,322; 450 Total original issue 331,000,000 Third series, July 15, 1865; 49, 715 of fifties is. 73, 973^ of one hundreds is 14, 070 of five hundreds is 6, 747 of one thousands is 156 of five thousands is $2,485,750 7,397,350 7,035,000 6,747,000 780,000 Eedeemed previous to July 1,1868 Outstanding July 1,1869 174,024,900 530,000 $24,445,100 174,554,900 Total original issue. Eecapituiation of all the issues; 65,642 of fifties is 100,412 of one hundreds is. . 21, 639 of five hundreds is 11,340 of one thousands is 228 of five thousands is 199,000,000 $3,282,100 10,041,200 10,819,500 11,340,000 1,140 000 36,622,800 252 REPORT ON THE FINANCES. Brought forward Eedeemed previous to July 1, 1 8 6 8 . . . . . . $792,201,600 Outstanding on July 1,1869 1,168,100 — Total original issue $36, 622,800 793,369,700 829, 992,500 Statements, hy series and hy denominations, of seven-thirty notes that were outstandiny on the SOth of June, 1869. First series, August 15, 1864: 1,566 of fifties is $78,300 1,112 of one hundreds is I l l , 200 106 of five hundreds is 53,000 32 of one thousands is 32,000 274,500 Second series, June 15, 1865: 845 of fifties is 1,068J of one hundreds is 253 of five hundreds i s . . 83 of one thousands is 1 of five thousands is r '.... Third series, July 15, 1865: 2,901 of fifties is 2,544J of one hundreds is 181 of five hundreds is 40 of one thousands is. $42,250 106,850 126,500 83,000 5,000 — 363,600 - $145,050 254,450 90,500 40, 000 — 530,000 1,168,100 Eecapituiation of the three series combined: 5,312 of fifties is 4,725 of one hundreds is 540 of five hundreds is 155 of one thousands is 1 of five thousands is Total outstanding June 30, 1869 $265,600 472,500 270,000 155,000 5,000 1,168,100 The debt statement dated July 1,1869, as published by the Secretary of the Treasury, makes the amount of these seven-thirty notes outstanding to be $1,166^500, being $1,600 less than as per foregoing statement. This discrepancy occurred and is accounted for as follows: An amount of fifteen hundred doUars, in these notes, that were received from the then Assistant Treasurer at New York, for conversion into five-twenty United States bonds, had been caveated, in the office of the Secretary of the Treasurj^, as having been stolen from the payee. The conversion was thereupon refused, and the notes were returned to the office in New York, in order that they might be replaced by other notes of the same amount. The indorser of these notes, from whom they were received, refused to respond. The matter is in litigation, and is undecided. 253 TREASURER. A note for $100 was received in this office from the office of the Secretary of the Treasury, in the month of April last; but, having been mislaid, was not redeemed until after the close of the fiscal year. The statement then is as folloAvs: Amount outstanding as per debt statement of July 1, 1869. $1,166,500 Add the above-mentioned two items 1,600 Which together make the amount outstanding, as per table above 1,168,100 CIRCULATING NOTES ISSUED DURING THE YEAR. Legal tenders; 5,522,000 ones 4, 000,216 tAvos 867,236 fives 800,496 tens 800, 016 twenties 56,560 one hundreds 20,000 fiA^ehundreds. 20, 000 one thousands Total Fractional currency: 49,575,744 ten cents 31,525,956 tAventy-fiA^e cents 21, 740,136J fifty cents : /. $5,522,000 8, 000,432 4,336,180 8,004,960 16,000,320 5, 656, 000 10,000,000 20,000,000 00 00 00 00 00 00 00 00 77,519,892 00 $4,957,574 40 7,881,489 00 , *10,870,068 25 Total. <^ 23,709,131 65 Total issued during the fiscal year 101,229, 023 65 The following are statements exhibiting, by denominations, the amounts paid, the amounts discounted for mutilations, and the total amounts retired, of all kinds of currency, from the beginning, up to and including June 30, 1869: A m o u n t s paid. Denominations. A m o u n t s dis- T o t a l a m o u n t s counted. retired. DEMAND N O T E S . F i v e dollars . T e n dollars T w e n t y dollars Totals . ... $21, 754, 204 00 19, 985, 844 25 18,106, 212 50 $473 50 440 75 1,187 50 m , 754, 677 50 19, 986, 285 00 18,167, 400 00 59, 906, 260 75 2,101 75 59, 908, 362 50 LEGAL-TENDER NOTES. One dollar T w o dollars F i v e dollars T e n dollars T w e n t y dollars F i f t y dollars One h u n d r e d dollars F i v e h u n d r e d dollars One t h o u s a n d dollars Totals .... .... ... 14, 084, 635 80 1.5, 397, 399 45 39, 907, 845 00 32, 686, 739 75 17, 215, 451 00 9, 224, 625 00 8, 626, 825 00 18, 905,175 00 78, 009, 700 00 234, 058, 396 00 19,138 13,194 12, 747 8, 770 7, 429 1,525 1, 375 325 300 80 55 50 25 00 00 00 00 00 64, 805 10 14,103, 774 15, 410, .594 39, 920, 592 32, 695, 510 17, 222, 880 9, 220,150 8, 628, 200 18, 905, 500 78, 010, 000 60 00 50 00 00 00 00 00 00 234,123, 201 10 '^Fronts and backs of specimen currency are counted separately, hence kalf notes. 254 REPORT ON THE FINANCES. Statements exhibiting amounts paid, discounted, and retired, ^-c.—Continued. dis- Total amounts Amounts paid. Amounts counted. retired. Denominations. ONE-YEAR FIVE PER CENT, NOTES. $6,159, 339 00 16, 333, 434 00 8, 203, 545 00 13, 603, 075 00 90 00 Teh doUars Twenty dollars Fifty doUars One'hundred dollars Denominations unloiOAvn Totals $31 126 55 25 00 00 00 00 44,299, 483 00 $6,159,370 00 16, 333, 560 00 8, 203, 600 00 13, 603,100 00 90 00 44, 299, 720 00 TWO-YEAR FIVE P E R CENT. NOTES. Fifty dollars One hundred dollars Totals ' 6, 754, 537 50 9, 640, 710 00 62 50 90 00 6, 754, 600 00 9, 640, 800 00 16, 395, 247 50 152 50 16, 395, 400 00 TWO-YEAR FIVE P E R CENT. COUPON NOTES. Fifty doUars One'hundred dollars Five hundred doUars . . . ; . . . . " One thousand doUars Denominations unknown 5, 896, 597 14, 470, 400 40, 297, 000 89, 283, 000 10, 500 Totals 50 00 00 00 00 149, 957, 497 50 5, 896, 600 00 14, 470, 400 00 40, 297, 000 00 89.283, 000 00 10,500 00 2 50 149, 957, 500 00 137 00 133 00 ISO 00 30 00 22, 998,110 00 29, 671,100 00 60,126, 700 00 44, 701, 600 00 67, 675, 000 00 38, 360, 000 00 THREE-YEAR SIX P E R CENT. COMPOUND INTEREST NOTES. Ten doUars ^lS»renty dollars Fifty dollars One hundred doUars. l i v e hundred dollars One thousand dollars 22, 997, 973 00 29, 670, 967 00 60,126, 520 00 44, 701, 570 00 67, 675, 000 00 38, 360, 000 00 Totals? 263, 532, 030 00 263, 532, 510 00 FRACTIONAL CURRENCY—FIRST SERIES. Five cents Ten cents Twenty-five cents Fifty cents 1,182,773 66 2, 793, 002 13 4,100, 699 33 7, 526, 847 36 , Totals 15, 009, 922 48 1, 462 2, 073 5, 626 3, 957 34 97 67 64 13,120 62 1,184, 236 00 2, 795, 676 10 4,112,326 00 7, 530, 805 00 15, 623, 043 10 FRACTIONAL CURRENCY—SECOND SERIES. Five cents Ten cents Twenty-five cents Fifty cents Totals 2, 039, 773 25 5,138, 937 35 6, 791, 696 18 5, 665, 913 22 1, 815 35 3, 452 25 1, 586 07 1,610 28 2, 041, 588 60 5,142, 389 60 6, 793, 282 25 5, 667, 523 50 19, 636, 320 00 8, 463 95 19, 644, 783 95 493, 477 59 494, 329 11 11, 920, 357 01 23, 261, 708 90 25, 964, 391 00 131 43 341 09 7, 490 19 9,979 10 13, 083 25 493, 609 02 494, 670 20 11, 927, 847 20 23, 271, 688 00 25, 977, 474 25 62,134, 263 61 31, 025 06 62,165, 288 67 FRACTIONAL CURRENCY—THIRD SERIES. Three cents Five cents Ten cents Twenty-five cents Fifty cents Totals : TREASURER. 255 CERTIFICATES OF INDEBTEDNESS. Statement )c; of amounts issued, redeemed, and outstanding. Old issue: Numbers from 1 to 153662 of $1,000 is. Numbers from 1 to 14500 of $5,000 is Numbers from 15001 to 31010 of $5,000 is Numbers from 31111 to 69268 of $5,000 is Numbers from 1 to 13 of various denominations $153,662,000 72,500,000 80,050,000 190, 790, 000 .. 1,591,241 Total amount of first series issued 00 00 00 00 65 498,593,241 65 New issue: . Numbers from 1 to 15145 of $1,000 i s . . . $15,145,000 Numbers from 1 to 9603 of $5,000 i s . . . . 48,015,000 Total amount of series issued 63,160,000 00 Total amount redeemed, of both series, up to July 1,1868. 561, 753,241 65 Eedeemed to July 1, 1868 Eedeemed during the fiscal year Outstanding June 30, 1869 Total issues, as above stated, from the commencement $561, 735,241 65 6,000 00 12,000 00 561, 753,241 65 One certificate of the denomination of five thousand dollars, and scA^en certificates of the denomination of one thousand dollars, are stUl outstanding. Of the $12,000 outstanding $8,000 is caA^eated. Interest was paid to June 30, 1868 $20,740,566 .65 Interest was paid this fiscal year 248 71 Total amount of interest paid to July 30,1869 Principal paid as above stated 20,740,815 36 561, 741,241 65 Total principal and interest paid up to July 1,1869... 582,482,057 01 The 100 numbers intermitted of $5,000 certificates above spoken of were never printed nor received. The skipping over these numbers Avas an accident in the printing bureau; and as the next series of one hundred notes had been issued, it Avas not thought advisable to issue lower numbers of a later date tb higher numbers of an earlier date. So 100 numbers were never issued. The history of the other ainount that never.was issued is as follows; On the 3d day of Deceinber, 1862, tive hundred impressions of these one-year 6 per cent..certificates of indebtedness, of the denomination of five thousand dollars, amounting in the aggregate to two million five hundred thousand dollars, bearing printed numbers from 14,501 to 15,000, both inclusive, were abstracted from the department. They Avere all returned to the department by detectives on the 6th day of February, 1863, and were destroyed by burning to ashes on the 256 REPORT ON THE FINANCES. 18th day of the same month and year. These numbers were dropped from the numerical register, and no certificates of indebtedness of the denomination of ^Ye thousand dollars, bearing the numbers of those abstracted and destroyed, as above mentioned, Avere CA^er issued. These explanations, and others in this report, are made, not because they are believed to be of any interest to the iDublic, but because it is desirable that there should be a record for the guidance of those who will come after us in the office. REDEMPTION AND DESTRUCTION OF MONEYS AND SECURITIES AVITHIN THE YEAR. Demand notes $20,172 75 Legal-tender notes, 57,947,521 80 One-year 5 per cent, notes 238,040 00 Two-year 5 per cent, notes 103,650 00 Two-year 5 per cent, coupon notes 26,750 00 Three-year 6 per cent, compound interest notes 51,544,, 820 00 Gold certificates 67,570,060 00 Fractional currency, first issue 275^ 382 75 Fractional currency, second issue 395,911 57 Fractional currency, third issue 23,651,108 44 Discounts on the above 27,279 01 201, 800,696 32 Certificates of indebtedness $5,000 00 Interest on the same 196 44 Statistically destroyed before i s s u e . . . 523,517,568 52 Amount on haiid at close 434,135 49 523,956,900 45 Total amount 725, 757,596 77 REDEMPTION AND DESTRUCTION ACCOUNT. Gash Br, To balance from the year 1868 Amount received during the year Total $337,139 45 201,870,413 35 202,207,552 80 Gash Gr, Destroyed during the year Balance to new account Total..: Discount for mutUations Certificates of indebtedness and interest Statistical matter $201,773,417 31 434,135 49 202,207,552 80 $27,279 01 5,196 44 523,517,568 52 Amount brought down 523,550,043 97 202,207,552 80 Total for the fiscal year 725, 757,596 77 TREASURER. 257 DISCOUNTS ON MUTILATED CURRENCY. Discounts haA'-e been made for missing parts of mutilated currency that have been destroyed, up to and including "June 30,1869, On six i3er cent, compound interest notes $480 00 On one-year five per cent, notes 237 00 On two-5^earfiA^eper cent, notes 152 50' On two-year five per cent, coupon notes ....:.. 2 50; On demand notes - 2,101 75 On legal-tender notes 64, 805 10 On fractional currency, first series 13,120 Q2 On fractional currency, second series 8,463 95 On fractional currency, third series 31,025 06 Total discounts 120,388 48 These discounts have been made on the various kinds of moneys, as follows, viz; On demand notes .• On legal-tender notes. On one-year five per cent, notes On tAYO-year five per cent, notes On tAvo-year five per cent, coupon notes On three-year six per cent.notes. On fractional currency, first issue On fractional currency, second issue. On fractional currency, third issue On moneys redeemed but not destroyed Total discounts from the beginning. $2,101 64,805 237 152 2 480 13,120 8,463 31,025 75 10 00 50 50 00 62 95 06 120,388 48 17,524 96 137,913 44 These discounts were made for the amounts and in the years as follows. Adz: In the year 1863 $615 27 In the year 1864 : 11,393 93 In the year 1865 13,108 09 In the year 1866. 17, 813 36 In the year 1867. 24, 767 69 In the year 1868 31, 671 54 In the year 1869. 38,543 56 Total discounts from the beginning. 17 F 137^ 913 44 258 REPORT ON THE FINANCES. DESTRUCTION OF P A P E R MONEY. There have been destroyed, since the commencement of the rebellion, papers representing money of the kinds, denominations, and numbers of each kind, as folloAVS : . Demand notes: FiA-edollars. 4,350,935J Ten doUars 1,998,628^ Twenty doUars. :.. 908,370 Total number of notes destroyed ... Legal-tender notes: One doUar Two dollars Five dollars. Ten dollars Twenty doUars Fifty doUars One hundred doUars Five hundred doUars One thousand dollars . 7,257,934 14,103, 774 7, 705,297 7,984,118J 3,269, 551 ...... 861,144 184,523 86,282 37,811 78,010 .... : Total number of notes destroyed 34,310,510J One-yearfiA^eper cent, notes: Ten doUars : Twenty dollars. Fifty doUars. Qne hundred dollars 615,937 816,678 164,072 136,031 Total number of notes 1,732,718 Two-yearfiA^eper cent, notes: Fifty dollars One hundred dollars, ' 13^, 092 ,.. Total number of notes Two-year five per cent, coupon notes : Fifty dollars. .-. One hundred dollars.' Five hundred d o l l a r s . . . . . . . . . . . . . . . . . . . . . . . . . . . .\ One thousand dollarsTotal number of notes Fractional currency, first series: Five cents Ten cents Twenty-fiA'C cents Fifty cents Totalnumber of notes ... 96,408 231,500 117,932 144,704 80,594 89,283 432,513 23,684,720 27,956, 761 16,449,304 15^ 061,610 83,152,395 TREASURER. Fractional currency, second series: Five cents .^ Ten cents Twenty-five cents Fifty cents Total number of n o t e s . . . Fractional currency, third series: Three cents Five cents Ten cents TAYcnty-five cents. Fifty cents. 259 : 40,831, 772 51,423,896 27,173,129 11,335,047 ........... 130, 763,844 ........ «.... ... Total number of notes Three-year six per cent, compound interest notes: Ten dollars.." : Twenty dollars : Fifty doUars One hundred dollars FiA^e hundred doUars One thousand dollars Total number of notes Gold certificates: Twenty doUars. One hundred dollars. Five hundred doUars One thousand dollars FiA^e thousand dollars Ten thousand doUars Total number of notes National bank notes: One dollar.. Two dollarsFive dollars Ten doUars. Twenty dollars Fifty doUars One hundred doUars. Total number of national bank notes d e s t r o y e d . . . . . . 16,453,634 9, 893, 404 119,278,472 93,086, 752 51, 954,948 290,667,210 2,299,811 1,483, 555 1,202,534 447,016 135,350 38,360 5,606,626 33,190 90,634 9,723 47,330 52, 477 500 233,854 11, 623 4,362 125,415 27, 615 7,451 621 198 177,285 The notes described in the above table as having been destroyed are exclusively the notes of such banks as have failed, and such as have gone into voluntary liquidation, and that have deposited in money with the Treasurer from the sale of stocks in the one case, and by a deposit, to the whole amount of their outstanding circulation, in the other, for the prompt redemption by the Treasurer of all such notes. The notes 260 REPORT ON THE FINANCES. of all national banks that are doing business, Avhen returned to the Comptroller of the Currency, are destroyed under the direction of that officer, and do not enter into this account. Eecapituiation of notes destroyed: Number of demand n o t e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,257,934 Number of legal-tender notes. - . . . 34,310,510J Nuinber of fractional currency notes—first series. 83,152,395 Number of fractional currency notes—second series . 130, 763, 844 Number of fractional currency notes—third series 290,667,210 Number of onCryearfiA^eper cent, notes. .. 1, 732,718 Number of two-yearfiA^ep%^ cent, notes 231,500 Number of two.-year five per cent, coupon n o t e s . . . . .. 432,513 Number of three-year six per cent, compound interest notes .........-..-.. . .5,606,626 Number of gold certificates 233,854 Number of national bank notes........ 177,285 Total number of notes destroyed from the begifining 554,566,389J Number of notes destroyed before July 1, 1 8 6 8 . . ' , . . . . , . 431,646,177J Number of notes destroyed in the fiscal year . . . . . . . 122,920,212 Total number destroy ed from the beginnin g, as above 554,566,389 J DESTRUCTION OF STATISTICAL MATTER. Whenever, for any reason, it becomes necessary that any bonds, notes stamps, or other papers be destroyed that would be of value if issued, but that haA^e not been covered iiito the treasury, or in any way used, and that are not required for present or to be kept for future use, their destruction takes place, hot as money of account, or as being of. any money A^alue; and they are, therefore," not destroj^ed as such, but a mere statistical account is kept of such destruction. So, too. United States bonds that have been used, but that have been returned, and for which new ones have been issued in exchange, on transfers of stocks, orotherwise, as they no longer represent any value, are in like manner destroyed ^^statistically." The following table exhibits an account in detail of all such bonds, notes, stamps, or other papers of A^alue, that have been so destroyed since the commencement of the rebeUion in 1861, up to and including the 30th day of June, in the year 1869: • Legal-tender notes, (a special case.)—The notes comprised in this item wei?e received and entered upon the books of the cashier as money, and shotdd haA^^e been destroyed as money;, but, by an error o f t h e burning committee, AA-ere certified as having been destroyed on statistical account, and are so entered on the books of the redemption diAdsion. The amount has not entered into the Eegister's accounts. In order to make all the accounts right the amount should be covered into the treasury, and the Treasurer should "be reimbursed for the amount of $39,818,425 00 Demand notes—first issue 1,000 00 Legal-tender notes—greenbacks 3, 559,761 00 TREASURER. 261 Legal-tender notes—issue of 1869, (plate changed) . . . . $1, 010,000 00 One-year ^ve per cent, treasury notes .. 3,274, 600 00 Two-yearfiA^eper cent, treasury notes 98,278, 600 00 • Two-yearfiA^eper cent, coupon treasury notes 11,248, 800 00 Three-year six per cent, compound interest notes .1 116,134,920 00 Gold certificates169,504,000 00 Fractional currency—first series 271 00. Fractional currency, second series 673,407 15 Fractional currencj^—third series 814, 095 40 Fractional currency—specimens 1, 565 95 Two-year six per cent, treasury notes ^. 3,460 200 00 Coin certificates of indebtedness 52,998,000 00 Currency certificates of indebtedness I l l , 535,000 00 Internal rcA^enue stamps 451,118 93 Three per cent, certificates 1,980,000 00 Sixty days' six per cent, notes 8, 988, 850 00 One-year six per cent, notes 202,200 00 Two-year six per cent, notes 9,569,150 00 Oregon war debt bonds 2,351,850 00 Five-twenty coupon bonds 349,500 00 Five-twenty coupon bonds, first series 39,284,150 00 FiA^e-twenty coui3on bonds, second series 13, 927, 000 00 Five-twenty coupon bonds, third series 18,462,200 00 Five-tAventy coupon bonds, fourth series 20, 823, 050 00 Five-twenty coupon bonds, March 3, 1865 68, 412, 500 00 Five-tAventy coupon bonds, redemj^tions of 1st, 2d, 3d, and 4th series 1, 441, 500 00 FiA^e-twenty coupon bonds, June 30, 1864 47, 495, 450. 00 Five-twenty coupon bonds, March 3, 1864 6, 000, 000 00 Five-twenty coupon bonds, March 3, 1865, 1st series, (exchanges) 62, 610, 000 00 Five-twenty coupon bonds, March 3, 1865, 2d series... 2, 374, 350 00 Five-twenty coupon bonds, loan of 1865, 3d series 38,100 00 ' FiA^e-twenty coupon bonds, March 3,1865, (all coupons attached) 2,450, 000 00 Six per cent, coupon bonds, act March 3, 1863 5, 956,250 00 Six per cent, consolidated loan bonds 37, 880,100 00 Five per cent, ten-forty coupon bpnds 79,182,350 00 Five per cent, ten-forty coupon bonds, redemptions 1, 501,500 00 Coupon bonds of the loan of 1861 11, 755, 900 00 Coupon bonds of the loan of 1848 11, 815, 000 00 Coupon bonds, consolidated loan of 1867 99, 500 00 Coupon bonds, act June 30,1864 9, 481, 500 00 Coupon bonds, act July 17, 1861 60,192, 450 00 . Coupon bonds, loan of 1868 262,150 00 Mutilated five-twenty bonds, consolidated loan of 1867 5, 810,100 00 ScA^en-thirty currency-interest notes 181,454, 550 00 Coupons detached from seven-thirty notes 1, 969, 691 47 Five-twenty registered certificates, June 30,1864.... 28, 934, 700 00 Five-twenty registered certificates, March 3,1864 53, 765, 000 00 Six per cent, registered certificates, March 3,1863... 93,923,350 00 Six per cent, registered certificates, August 5,1861.. 38,450 00 Six per cent, registered certificates, February 8^ 1861. 6, 000 00 Six per cent, registered certificates, March 3,1865... 34,425,450 00 Ten-forty registered five per cent, certificates 103,101,150 00 262 REPORT ON THE FINANCES. ScA^en-thirty registered certificates Eegistered Pacific Eailroad certificates ' Eegistered certificates of the loan of 1868 Eegistered certificates of the loan of 1867 Seven-thirty coupon notes, (exchanges) Eegistered certificates, loan of 1848, (exchanges) Six per cent, coupon bonds, act June 22, 1860, (exchanges) Six per cent, coupon bonds, act June 14, 1858, (exchanges) Six per cent, coupon bonds, act February 8,1861, (exchanges) Ten-forty coupon bonds, act March 3,1864, (exchanges) FiA'^e-twenty coupon bonds, act February 25,1862, (exchanges) -i Five-twenty coupon bonds, act March 3, 1863, (exchanges) FiA^e-twenty coupon bonds, act June 30, 1864, (exchanges) Coupon bonds, act February 25, 1862, first series, (exchanges) Coupon bonds, act February 25, 1862, second series, (exchanges) Coupon bonds, act February 25, 1862, third series, (exchanges) Coupon bonds, act February 25, 1862, fourth series, (exchanges) Coupon bonds, loan of 1867, third series, (exchanges). Coupon bonds, loan of 1867, consols, (exchanges)... Coupon bonds, loan of 1865, third series, consols 1867, (exchanges) Coupon bonds, loan of 1865, second series consols, (exchanges) Two-year five per cent, coupons, detached from notes. Oregon Avar debt coupons, detached from bonds Loan of 1862, coupons detached from bonds Coux)ons detached from bonds, acts of July 17 and August 5, 1861 Coupons detached from bonds, act March 3,1865 Coupons detached from bonds, 10-40s, loan of 1864... Coupons detached from bonds of the con solidated debt Coupons in strips canceled, 10-40s, loan of 1 8 6 4 . . . . . Coupons detached from bonds, loan of June 30,1864. Coupons detached from bonds, loan of February 25, 1862 Coupons detached from bonds, loan of 1861 , Coupons detached from bonds, loan of 1867 Coupons detached from bonds, loan of 1860 ...... Coupons detached from bonds, loan of 1858 Treasury notes under act of December 23, 1857 Five-twenty registered certificates, act February 25, 1862 , $8,565,000 14, 995,000 150, 000 2, 744,850 95, 500 262, 000 00 00 00 00 00 00 715,000 00 3, 819, 000 00 2, 908, 000 00 81,424,250 00 62, 357, 850 00 32,249,600 00 12,282, 950 00 582, 400 00 413, 900 00 312,300 00 612, 600 00 20,400 00 4, 738, 850 00 4,160, 700 00 1,966,500 51, 810 2, 556 1, 775, 664 00 00. 00 00 924, 420 4,924, 609 3,582,170 1,555,300 2,117,575 2, 915, 745 00 50 00 50 00 00 5, 890 360 104,392 1, 950 189,325 ' 5 2 , 762, 600 50 00 50 00 00 00 22, 722, 400 00 Total amount of money and securities destroyed statistically.... . . . . . . . . . . . . . . . . . . 1, 970, 092,173 90 TREASURER. 263 All the foregoing items appear by denominations and otherwise, as much in detail as possible, on the books of this office. These accounts are so kept that the disposition of everything that has been printed as money, or as securities of the ITiiited States, may be readily found and satisfactorily accounted for. The foUowing is a statement of the kinds, and of the numbers of each kind of notes, certificates, and bonds of the United States, destroyed statisticaUy, from 1861 up to and including the 30th of June, 1869: Pieces. Demand notes, first issue : 116 Legal-tender notes, special case 1 .— 961, 553 Legal-tender notes, ^' greenbacks". 259, 058 Legal-tender notes, issue of 1869 20,200 One-year ^ve ]3er cent, notes 97, 840 Two-year five per cent, notes 699, 668 Two-year five per cent, notes, with coupons 28, 384. Three-3^ear six per cent, compound interest notes 2,057,865 Gold certificates ". 278,524 Fractional currency, first series 1, 928 Fractional currency, second series 3,688,407 Fractional currency, third series 2,719,042 Fractional currency, specimens 3,955 Fractional currency, new issue 163 Fractional currency, specimens, new issue 2,470 Two-year six per cent, notes 11,883 Certificates of indebtedness—currency 43,511 Certificates of indebtedness—coin 10, 798 Three per cent, certificates 284 Sixty days' six per cent, notes ^....... 39,965 One-year six i^er cent, notes 2,904 Two-year six per cent, notes 34,261 Twenty-year Oregon war bonds 21,047 Five-twenty coupon bonds, act February 25, 1862 537 Five-twenty coupon bonds, first series, same act 59,239 Five-twenty coupon bonds, second series, same act 49,885 Five-twenty coupon bonds, third series, same act 63,108 Five-twenty coupon bonds, fourth series, same act 24,245 Five-twenty coupon bonds, act March 3, 1865 160,650 Five-twenty coupon bonds, act February 25, 1862 . . ' . . . . . . . . . 5,569 Five-twenty coupon bonds, act June 30, 1864 58,147 Five-twenty coupon bonds, act March 3, 1864 . 6,000 Five-twenty coupon bonds, act March 3, 1865 74,118 Five-twenty coupon bonds, same act, second series 2, 797 Five-tAventy coupon bonds, loan of 1865, third series 53 FiA^e-twenty coupon bonds, act March 3, 1865, coupons attached 26,500 Six per cent, coupon bonds, act March 3, 1863 . . . . . . . . . . . . . 21,112 Six per cent, coupon bonds, act March 3, 1865 61,439 Tive per cent, ten-forty coupon bonds, March 3, 1864, redemptions 1,998 Coupon bonds, loan of 1861, acts July 17 and August 5,1861. 30,561 Coupon bonds, act March 31, 1848 9,624 Coupon bonds, consolidated loan of 1867 390 Coupon bonds, act June 30,1864. 53,419 Coupon bonds, act July 17, 1861 76,040 264 REPORT ON THE FINANCES. Pieces. Coupon bonds, consolidated loan of 1867, mutilated Coupon bonds, seven-thirties, currency interest FiA^e-twenty registered bonds, act February 25,1862 FiA^e-twenty registered bonds, act June 30,1864 Five-tAventy registered bonds, act March 3, 1864 Six per cent, registered bonds, act March 3,1863 Six per cent, registered bonds, acts of July 17 and August 5, 1861 Six per cent, registered bonds, act of February 8, 1861 Six per cent, registered bonds, act of March 3, 1865 FiA^e^ per cent, registered bonds, act of March 3,1864 Seven-thirty registered certificates, loan of 1864 Eegistered bonds of the Pacific railroad .1.... Eegistered bonds of the loan of 1868 Eegistered bonds of the loan of 1867 Seven-thirty coupon notes, (exchanges) Eegistered bonds, loan of 1848, (exchanges) Six X3er cent, coupon bonds, act June 22, 1860, (exchanges).. Six per cent, coupon bonds, act June 14, 1858, (exchanges).. Six per cent, couponbonds, act February 8,1861, (exchanges). Five per cent, coupon bonds, act March 3,1864, (exchanges.) Coupon, bonds, loan of 1863," March 3, (exchanges) Five-twenty coupon bonds, act February 25,1862, (exchanges). Five-twenty coupon bonds, act June 30, 1864, (exchanges)... Coupon bonds, act of February 25, 1862—first issue, (exchanges) . . : : .Coupon bonds, act of February 25, 1862—second series, (exchanges) Coupon bonds, loa^ of 1862, third series, (exchanges) Coupon bonds, loan of 1862, fourth series, (exchanges) Coupon bonds, loan of 1867, third series, (exchanges) Coupon bonds, loan of 1867, third series, consols (exchanges). Coupon bonds, act March 3, 1865, third series, consols, (exchanges) Coupon bonds, loan of 1865, second series, consols, (exchanges) Treasury notes issued under act of December 3,1865 Ten-forty coupon bonds, under act of March 3, 1864 Number of pieces destroyed statisticaUy 6,959 711,877 73,488 12,496 15,300 29,394 248 2 21,217 17,234 1,900 7,999 47 1, 682 143 167 715 3,819 2,908 128,463 41,232 94,068 12, 728 735 523 415 812 29 5,938 5,107 2,411 88,156 151,147 13,208,616 There haA^e been destroyed statistically, in addition to the above, large numbers of coupons and internal rcA^enue stami3S, iii sheets and in strips, of Avhich no account of the numbers of either has been kept. The destruction account from the beginning stands thus: By numbers of pieces statistically as above 13,208, 616 As money, as per tables 554,566,390 Total number of pieces destroyed By amounts statistically, as per tables As inoney, as per tables Total amount destroyed from the beginning 567, 775, 006 $1,970,092,173 90 1, 778,552,956 06 3, 748,645,129 96 TREASURER. 265 DESTRUCTION ACCOUNT. The following table exhibits the various kinds of paper that had been used as money, and the ainount of each kind that has since been totally destro3^ed, including the Avhole time from the commenceinent of government paper being used as money in-1861 up to and including June 30, 1869. To Avhich is added the statistical destructions: Demand notes, receivable for customs $59, 908,362 50 Legal-tender notes, greenbacks 234,123,201 10 One-yearfiA^eper cent, notes ^. 44,299, 720 00 Two-year fiA^e per cent, notes. 16, 395, 400 00 Two-year five per cent, coupon notes 149, 957, 500 00 Three-year six per cent, compound interest notes.. 263, 532, 510 00 Fractional currency, first series 15, 623, 043 10 Fractional currency, second series 19, 644, 783 95 Fractional currency, third series 62,165,288 67 Gold certificates 329,303, 700 00 Total amount of. gwernment paper destroyed as money 1,194,953, 509 Total amount of gOA^ernment paper destroyed statistically 1, 970, 092,173 Ainount of notes of national banks in liquidation destroyed 1,123,442 Certificates of indebtedness redeeined and canceled. 582, 476, 004 Total amount destroyed up to July 1, 1869.. 32 90 00 74 3, 748, 645,129 96 REDEMPTION AND DESTRUCTION OF MONEYS AND SECURITIES FROM THE BEGrlNNINa. Moneys destroyed before July 1,1868 Moneys destroyed within the fiscal year Discount on same $993, 059, 703 53 201, 773, 417 31 120, 388 48 1,194, 953, 509 32 Broken national bank notes, before July 1,1868 Broken national banknotes Avithin the fiscal year. Discount on same. $523, 615 00 599, 797 30 29 70 1,123, 442 00 Certificates of indebtedness, before July 1,1868 - .• Certificates of indebtedness within the fiscal year : 582,470,808 30 5,196 44 582,476,004,74 Statistical matter, before July 1, 1868 1,446,574,605 38 Statistical matter Avithin the fiscal year 523, 517, 568 52 1,970, 092,173 90 434,135 49 On hand July 1, 1869. Total from the beginning .. 3, 749, 079, 265 45 266 REPORT ON THE FINANCES. Gash Br, United States notes and fractional currency.. Brol^en national bank notes Certificates of indebtedness.. Statistical matter.... Total received for destruction $1,195, 387, 644 1, l23, 442 582, 476, 004 1, 970, 092,173 81 00 74 90 3, 749, 079, 265 45 Gas\ Gr, United States notes and fractional .currency destroyed $1,194, 833,120 84 Discount on same. 120, 388 48 Notes of broken national banks 1,123, 412 30 Discount on the same 29 70 Certificates of indebtedness 582, 476, 004 74 Statistical destroyed before issue 1, 970, 092,173 90 Balance to new account 434,135 49 Total destroyed and on hand to be destroyed.. 3, 749, 079, 265 45 POST OFFICE DEPARTIVIENT. The receipts and expenditures for and on account of the Post Office Department for the fiscal year have been as foUows, viz: Gash Br, Balance brought forward from last year's a c c o u n t — . . . EeceiA^ed at Washington $169, 523 67 EeceiA^ed at New York 5, 429, 078 95 Eeceived at PhUadelphia 680, 545 28 Eeceived at Boston 681, 940 08 Eeceived at St. Louis 569, 093 21 Eeceived at Charleston 279,113 74 Eeceived at San Francisco 1, 304, 888 81 EeceiA^ed at New Orleans 460, 905 59 Eeceived at Denver 3, 658 66 Eeceived at Cincinnati 99 15 Eeceived at Pittsburg 1,127 20 Eeceived at Chicago 1, 012 66 Eeceived at Mobile 1, 327 32 EeceiA^ed at Baltimore 39 67 Eeceived at Santa F6 496 45 EeceiAT^ed at Portland, Oregon 25 00 Eeceived at Nashville ' 743 42 Eeceived at SpringjQeld, Illinois 510 81 Eeceived at Salem, Massachusetts 479 07 Eeceived at Detroit 4, 016 58 Eeceived at St. Paul 126 99 Eeceived at Little Eock 976 91 Eeceived at ClcA^eland 235 00 Eeceived at New Berne 1, 326 75 Eeceived at Ealeigh 109 75 Eeceived at Omaha. 118 45 $931, 816 34 267 TREASURER. Brought forward... Eeceived atBoonviUe Eeceived at Des Moines $931, 816 34 $324 20 1, 057 76 —: 9, 592, 901 13 Total amount of balance from last year, and receipts of this year 10, 524,717 47 $226, Treasurer of the United States, Washington 5, 868, Assistant treasurer, NCAV York 658, Assistant treasurer, Philadelphia. 741, Assistant treasurer, Boston 512, Assistant treasurer, St. Louis : 254, Assistant treasurer, Charleston ... 364, Assistant treasurer, San Francisco.'. : 440, Assistant treasurer. New Oiieans Assistant treasurer, DeuA^^er..'. —... 6, Depositary, Cincinnati Depositary, Chicago Depositary, Pittsburg 1 Depositary, Mobile ... ...... 1, Depositary, Olj^mpia.., Depositary,Baltimore Depositary, Buffalo First National Bank, Portland, Oregon First National Bank, NashviUe, Tennessee.... T. First National Bank, Eichmond, Virginia First National Bank, KnoxvUle, Tennessee First National Bank, West Chester, Pennsylvania First National Bank, Memphis, Tennessee First National Bank, Dubuque, loAV.a ............ First National Bank, Galveston, Texas .......... First National Bank, Burlington, Yermont.......,. ., First National Bank, Concord, New Hampshire Second National Bank, Detroit, Michigan Second National Bank, Leavenworth, Kansas Merchants' National Bank, Little Eock, Arkansas h Merchants' National Bank, Cleveland, Ohio Merchants' National Bank, Savannah, Georgia Merchants' National Bank, Point Pleasant, West Yir285 05 ginia 2,133 19 Ealeigh National Bank, Ealeigh, North Carolina 104 00 San Antonio National Bank, San Antonio, Texas... 75 00 Indianapolis National Bank, Indianapolis, Indiana .. The National Bank of New Berne, New Berne, North Carolina 1,151 49 Exchange National Bank of Norfolk, Norfolk, Yirginia.. 769 71 Balance of cash on hand to new account 9, 095, 019 55 1, 429, 697 92 Total amount of payments and of balance to new account. 10, 524, 7.17 47 268 REPORT ON THE FINANCES.. MONEYS DRAAVN FROM THE TREASURY ON ACCOUNT OF THE POST OFFICE. The following is a statement of moneys drawn from the treasury that were not receipts from the Post Office Department, but were appropriated for its use by Congress, under the several laws as specified, and the times and for the amounts as folloAvs: For preparing and publishing post office maps, act of March 30, 1868: July 17, 1868, paid treasurv warrant No. 787 ......"..., $10, 000 00 December 5, 1868, paid treasury warrant No. 1527 10, 000 00 Total under act and for purpose as aforesaid $20, 000 00 For mail steamship service betAveen San Francisco and .Japan and China, acts of May 18, 1866, of February 18, 1867, and of March 30, 1868: July 20, 1868, paid treasury Avarrant No. 802 $83,333 34 October 7, 1868, paid treasury warrant No. 1242... 83,333 33 January 5, 1869, paid treasury Avarrant No. 16 125,000 00 April 2, 1869, paid treasury warrant No. 420 125, 000 00 Total under acts and for the purpose as aforesaid For compensation of such mail serAdces as may be performed for the several departments of the governmentj as per act of March 3, 1847 : August 14, 1868, paid treasury warrant No. 1033 $300,000 00 January 5, 1869, iDaid treasury warrant No. 1 6 . . . . : 200,000 00 416,666 67 Total under the act and for the purpose as aforesaid . . 500,000 00 For payment and compensation for mail seiwice performed for the two houses of Congress, and other departments and ofiices of the government, in the transportation of free matter by the Post Office Department, acts of March 3, 1861, and of March 3, 1867 : August 14, 1868, paid treasury warrant No. 1033 1,100,000 00 For the overland mail transportation between Atchison and Foi som, and for marine mail transportation between New York and California, per act of May 18, 1866, February 18, 1867, and July 25, 1868: Septeinber 23,1868, paid treasury warrant No. 1184 " $225,000 00 December 30, 1868, paid treasury warrant No. 1637 :. 225,000 00 TREASURER. 269 April 13,1869, paid treasury warrant No. 477 $185,377- 65 April 17, 1869, paid treasury warrant No. 504. 20, 749 11 • . Total under the acts and for the purposes as aforesaid. For mail ship service betAveen the United States and BrazU, act July 28, 1866 : September 24,1868, paid treasury warrant . No. 1186 ,.. $12,500 00 March 10, 1869, paid treasury warrant No. 319 75,000 00 June 28, 1869, x)aid treasury warrant No. 834 37,500 00 $656,126 76 Total under the act and for the purpose as aforesaid.. For steamship serAdce between San Francisco and the SandAvich Islands, act March 30, 1868: October 15, 1868, paid treasury warrant No. 1275 $18,750 00 January 14, 1869^ paid treasury warrant No. 49 v... / 18, 750 00 April 14,1869, paid treasury warrant No. 473 18,750 00 125,000 00 Total under the act and for the purpose as aforesaid . . For supplying the deficiency in the revenue of the Post Office Department, acts of June 15,1860, March 2,1861, and March 16, 1864: January 5, 1869, paid treasury warrant No. 16 $400,000 00 April 2, 1869, x)aid treasury Avarrant No. 420 741,466 85 April 17, 1869, paid treasury warrant No. 504 1, oop, 000 00 February 8, 1869, paid treasury warrant 56,250 00 No. 155 • 400,000 00 Total under the acts, and for the puri^ose as aforesaid.. 2,541,466 85 Total amount received from the United States government. 5,415,^10 28 The total amount last aboA^e-named, as received from the government of the United States, for various seiwices performed for it by the Post Office 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 before stated, there has also been receiA^ed by postmasters on account of letter postage, newspapers ahd pamx)hlets, registered letters, emoluments, stamps, dead letters, internal revenue, fines and miscellaneous receipts; and there has been paid out again, on the orders of the Post Office Department, drawn on postmasters, for compensation to i30stmasters, ship, steamboat, and way letters, transportation of mails, wrapping paper, 270 REPORT ON THE FINANCES. office furniture, advertising, mail bags, mail-bag locks, blanks, agents and assistants, stamps, mail depredations and special agents, clerks for office, iDostage stamps and stamped envelopes, letter carriers, dead letters, foreign mails and miscellaneous, a Uke amount in the aggregate, and in the quarters of the fiscal year ending^ with June 30, 1869, as follows: For the quarter ending with. September 30, 1868......-. $3,457,383 66 For the quarter ending with December 31, 1868 .. 3,595,179 20 For the quarter ending with March 31, 1 8 6 9 . . . . . . . . . . . 3, 495,312 42 For the quarter ending with June 30, 1869 3,722,082 74 Total of such- receipts and expenditures 14,269, 958 02 The account stated fully would then stand as follows ; Gash Br, Balance from last fiscal year Paid into the treasury by postmasters and others From the United States, nnder various laws To Post Office Department receipts Total amount of balance and receipts $931,816 4,177,390 5,415,510 14,269, 958 34 85 28 02 24, 794,675 49 Gash Gr, Paid 5,704 post office warrants $3,679,509 27 Paid 18 treasury warrants . . . . . . . . . . . , . . . . . . . . . . . , . . . . 5, 415,510 28 Post Office Department j)ayments 14,269, 958 02 Balance to new account 1,429, 697 92 Total amount of payments, and balance on hand 24,794,675 49 MONEY LETTERS FROM POSTMASTERS. The Post Office Department has issued instructions to all postmasters, requiring of them to receiA^e all defaced and Avorn-out fractional currency, and to forAvard it in sums of three dollars or more to the treasury of the United States. These instructions are, to some extent, observed by some of the postmasters in various parts of the country. Their communications come free when addressed to this office, but it not unfrequently happens that the letters in which such currency is remitted are lost on the way. The fear of such loss deters many postmasters from making such remittances. Some incur the expense of registering such letters. But one such registered letter has been known to be lost, and that one was traced to the post office in this city. When these money packages are lost the loss falls- upon the postmaster who makes the remittance. When- postmasters register such letters it is at their own individual expense. All postmasters are obliged by law to receive this mutilated currency, and are required by departmental regulations to remit it to this office, at their own risk or expense, and without any comxiensation therefor. The disinclination to incur the expense in the one case, and the fear of loss in the other, deter many postmasters from making these remit TREASURER. 271 tances, and so the mutilated and worn-out currency remains in their neighborhood, to the great annoyance of such as are obliged to use it. As it is desirable that this undesirable currency should be Avithdrawn Irom circulation, it is recommended, in order to facilitate its return to the treasury without expense and with less risk to the postmasters;, that Congress be asked to so amend the law as to permit all postmasters, without charge, to register all letters containing such remittances to this office; and that the return letters from this office be, in like manner,., registered at the post office in this, city, when officially certified by the postmaster making the remittance or the Treasurer of the United States, to contain mutUated currency to, or new currency in return therefor from, thetreasury. The fortieth Congress, near the close of its last session, passed an act to restrain and regulate the franking privilege. In this act it is declared that it shall not be lawful for any person entitled by, law to the franking priAulege to exercise said privilege otherwise than by his autograph signature ui3on the matter franked. The '^ franking priAdlege" has been construed to apply to the signature to the certificates that the matter contained in a. package is on '' official business." It will be seen, on inspection of another part of this report, that nearly a hundred thousand letters,,exclusive of books and blanks, were sent by mail during the last fiscal year from this office, all requiring, under this ruling, the autographic signature of the officer sending thein. I t was soon found that in this, as well as in many other offices, this would require and waste the whole time of the principal officer to execute, leaAdng him no time to attend to the imxiortant official duties of his office. Congress made appropriations and there was paid to the Post Office Department, Avithin the fiscal year, out of the treasury one miUion six hundred thousand dollars for transporting mail matter for the two Houses of Congress and other departments and officers of the gOAT^ernment. The transportation of all official matter recelA^ed or sent through the mail from this, as Avell as the other offices of the government, is paid for under these axiproxiriations^ and by these x^ayments to the Post Office Dex3artment. It is hard to conceive how an official duty, forced upon an officer by law, like the signing of a certificate on an official letter, that it is on " official business," can be tortured to he BI privilege. A facsimile of my official signature seems to still answer very well on a thousand-dollar ^^ greenback" note, but under this law it is not good to a certificate that saves the affixing of a three-cent postage stamp; and then the abuses, if there were any, are not cured, for the autographic signatures are necessarily now placed upon the envelopes just as the printed ones were formerly, in advance of their use. High officers of the gOA^ernment, receiAdng large salaries, are, by this construction of the law, compelled to waste their time in the x^iofitless and unintellectual employment of signing their names to three-cent postage certificates. The gOA^ernment can't afford this. The thing don't pay. It is believed that the loss to the government of the useful services of officials is a hundred-fold greater than that occasioned by any abuse that may have existed, and which: the laAV seeks to remedy. 272 REPORT ON THE FINANCES. NATIONAL BANKS. At the date of the last annual report the number of national banks that had deposited United States securities xireliminary to their organization, Avas 1,682 Number so organized during the fiscal year 10 Whole number of banks organized up to and including June 30, 1869 1,692 The whole number of banks haAdng securities in custody of this office for their circulating notes, and that haA^e x^aid duties to the treasury, was, on the 30th June, 1869 1,661 FaUed prior to June 30,1868—money realized from sales of stocks. 10 WithdraAvn, haAdng no circulation 12 Failed before June 30, 1868; securities, in part, still held 3 Failed in last fiscal year; securities, in x^art, still held 1 Withdrawn, and money to redeem circulation deposited, prior to June 30, 1868 3 Withdrawn, and money to redeem circulation deposited, in fiscal year 2 Whole number of banks organized from the beginning 1, 692 NEW NATIONAL BANKS ORGANIZED. The ten new banks made their first deposits of securities in the order following, viz: First National Bank of Mankato, Minnesota. Pacific National Bank of CouncU Bluffs, Iowa. First National Bank of Sharon, Pennsylvania. Farmers' National Bank of Bangor, Maine. First National Bank of Faribault, Minnesota. First National Bank of Hillsborough, New Hampshire. Ohio National Bank of Cleveland, Ohio. First National Bank of Austin, Minnesota. Union Square National Bank of New York, New York. First National Bank of Murfreesboro', Tennessee. NATIONAL BANKS THAT HAATE FAILED. In 1865, First National Bank of Attica, New York In 1866, Merchants' National Bank of Washington, D . C In 1866, Yenango National Bank of Franklin, Pennsylvania 1 ,. 1 1 — 2 In 1867, First National Bank of Medina, New York 1 In 1867, Tennessee National Bank of Memx^his, Tennessee. 1 In 1867, First National Bank of Newton, NewtouAdlle, Massachusetts ,.. -. 1 In 1867, First National Bank of New Orleans, Louisiana 1 In 1867, First National Bank of Selma, Alabama 1 — 5 In 1868, National Unadilla Bank of UnadiUa, New York 1 In 1868, Farmers' and Citizens' National Bank of Brooklyn, New York 1 TREASURER. 273 In In In In 1868, Croton National Bank of New York, New York , 1 1868, First National Bank of Bethel, C o n n e c t i c u t . . . . . . . . . . . . . . 1 1868, First National Bank of Keokuk, Iowa 1 1868, National Bank of Yicksburg, Mississippi -1 — 6 In 1869, First National Bank of Eockford, Illinois 1 Total number of banks that have faded from the beginning.. 15 N. B.—The circulating notes of the First National Bank of Newton, NewtouAdlle, Massachusetts, have been assumed by the National Security Bank of Boston, Massachusetts, which has reimbursed the United States for former redemx^tions. NATIONAL BANKS THAT HAVE VOLUNTARILY RETIRED AND DEPOSITED FUNDS IN THE TREASURY TO REDEEM THEIR CIRCULATION. 1865, 1866, 1868, 1869, 1869, October 13—First National Bank of Columbia, Missouri August 1—First National Bank of Carondelet, Missouri June 16—Farmers' National Bank of Waukesha, Wisconsin... April 20—First National Bank of Jackson, Mississippi May 25—First National Bank of Cedarburg, Wisconsin ... Total that have retired and deposited funds 1 1 1 1 1 5 NATIONAL BANKS HAVING NO CIRCULATION THAT HAVE WITHDRAWN SECURITIES. The number of national banks having no circulating notes that hia withdrawn their securities at the commencement of the fiscal year, was. tAveh^e; and none have been added to the Ust since June 30,1868. Total: retired to June 30, 1869, seventeen. NATIONAL BANKS THAT HAVE NEATER HAD CIRCULATING- NOTES THAT HAATE AVITHDRAAVN THEIR SECURITIES FROM THE CUSTODY OF T H E . TREASURER. First National Bank of Penn Yan, New York. Second National Bank of Ottumwa, Iowa. Second National Bank of Canton, Ohio. Berkshire National Bank of Adams, Massachusetts. First National Bank of Lansing, Michigan. First Nation^d Bank of Utica, New York, (since reorganized:)! First National Bank of Norwich, Connecticut, (since reorganized.); First National Bank of Flemington, New Jersey, (no comptroller's ceri-tificate.) National Bank of Crawford County, Meadville,, Ptensylvania*. City National Bank of Savannah, Georgia. Pittston National Bank of Pittston, Pennsylvania... NATIONAL BANKS THAT HAVE FAILED OR THAT HAATE VOLUNTARILY R E T I R E D , WITH DATES OF FAILURE OR OF RETIREMENT, AND.AMOUNTl' OF OUTSTANDING CIRCULATING NOTES; First National Bank of Columbia, Missouri^voluntary, October 13, 1865 :....-.. First National Bank of Carondelet, Missouri, voluntary, August 1,1866 ......,:...:... ... 18 F tll,990i 25y;500. 274 REPORT ON THE FINANCES. Farmers' National Bank of Waukesha, Wisconsin, voluntary, June 16, 1868 First National Bank of Jackson, Mississippi, voluntary, AxDril 20, 1869 First National Bank of Cedarburg, Wisconsin, voluntary. May 25, 1869 ..'. First National Bank of Attica, New York, failed, AprU 14, 1865 Yenango National Bank of Franklin, Pennsylvania, failed. May 5, 1866 Merchants' National Bank of Washington, D. C , failed. May 8, 1866 First National Bank of Medina, New York, failed, March 9, 1867 Tennessee National Bank of Memx^his, Tennessee, failed, March 21, 1867 First National Bank of Selma, Alabama, failed, April 30, 1867 , First National Bank of New Orleans, Louisiana, failed, May 20, 1867 National Unadilla Bank of Unadilla, New York, failed, August 6, 1867 Farmers and Citizens' NationalBank of Brooklyn, New York, faded, September 5, 1867 Croton National Bank of New York, New York, failed, October 7, 1867 ' .First National Bank of Keokuk, loAva, faUed, March 6, 1868. First National Bank of Bethel, Connecticut, failed, March 6, 1868 'National Bank of Yicksburg, Mississippi, faded, April 24, 1868 \.. First National Bank of Eockford, Illinois, failed, March 19, .1^9 Total cii:culation at closing $90,000 40,500 72,000 44,000 85,000 180,000 40,000 90,000 85,000 180,000 100,000 253,900 180,000 90,000 26,300 25,500 45, 000 1,664,690 .^REDEMPTION OF CIRCULATING NOTES OF NATIONAL BANKS IN LIQUIDATION. N'aines of banks. Pirst ISTational Banlc of Cedarburg, AVisconsin '3fir&t JS'^ational'J^auli o£ Carondelet, Missouri Pirst National] Bank of Colnmbia, Missouri Pirst I^fational Bank of Attica, !N^ew York Pirst National Bank of Medina, jSTew York Pirst National Bank of Now Orleans, Lonisiana Pirst National Bank of Keokuk, Iowa Pii'st National Bank of Bethel, Connecticut Pirst National Bank of Kockford, Ulinois T^"ir«;t Nitionfil Bank of Stilma Alabama Pirst National Bank of Jackson, Mississippi Parmers' Natioual Bank of AVaukeslia, AN'^isconsiu Parmers and Citizens' National Bank of Brooklyn, NCAV York Tennessee National Bank of Mem plus, Tennessee National Unadilla Bank of Unadilla, New York Venango National Bank of Pranklin, Pennsylvania Mercliants' National Banlc of AA^asMngton, District of Columbia Groton National Bank of New York City, New York Natioual Bank of Vicksburg, Mississipjji .Total Eedeemed in Total redempfiscal year. tions. $5, 745 00 2, 730 00 8, 239 50 9,869 75 47, 253 75 54,184 50 14,145 00 6, 730 00 24,194 75 7 50 29, 948 00 80, 349 85 22, 359 75 28, 619 00 15,804 50 37,135 00 58, 484 30 12, 609 25 458, 409 40 $20, 634 50 8, 670 00 38 228 00 32,912 75 144, 511 00 62, 342 25 14, 255 00 6, 730 00 ' 64, 377 50 7 50 29, 948 00 191, 923 50 74, 219 00 • 82,157 50 74, 798 50 150, 489 75 142, 407 55 12, 609 25 1,151,221 55 275 TREASURER. DEPOSITS MADE AND BALANCES REMAINING- TO CREDIT OF NATIONAL BANKS IN LIQUIDATION. Deposits to redeem notes. Names of banks. Pirst National Bank of Cedarburg, Wisconsin Pirst National Bank of Carondelet Missouri Pirst National Bank of Columbia Missoirri Pirst National Bank of Attica, New York Pirst National Bank of Medina, New Yorlc* Pirst Natioual Banlc of New Orleans Louisiana Pirst National Bank of Keokuk, Iowa Pirst National Bank of Bethel, Connecticut Pirst National Bank of Rockford Illinois . Pirst National Bank'of Selma, Alabama Pirst Natioual Bank of Jackson, Mississippi ' Parmers' National Bank of AVaukesha AVisconsin Parmers and Citizens' National Bank of Brooklyn, New York Tennessee National Banlc of Memphis, Tennessee National Unadilla Bank of Unadilla. New York Venango National Bank of Pranklin Penusyivania Merchants' National Bank of AVashington l)istrict of Columbia Croton National Banlc of New York, New York National Bank of Vicksburg, Mississippi Totals 1 .' Balance rer maining. $72, 000 00 25, 500 00 11, 990 00 44, 000 00 32,154 45 180, 000 00 90, 000 00 26,300 00 17, 475 00 85, 000 00 40, 500 00 90, 000 00 209, 962 70 90. 000 00 lOO;000 00 85, 000 00 180, 000 00 180, 000 00 25, 500 00 $72, 000 00 4 865 50 3 320 00 5, 772 00 1, 585, 382 15 434, 918 90 * Pirst National Bank of Medina, New York, is overdraAvn H i 35, 489 00 27, 657 75 12, 045 00 10, 745 00 20, 622 50 40, 492 50 60 052 00 18, 039 20 15, 781 00 17, 842 50 10,201 r\0 29,510 25 37, 592 45 12, 890 75 i 30. CIRCULATING- NOTES OF NATIONAL BANKS IN LIQUIDATION OUTSTANDING. First National Bank of Cedarburg, Wisconsin $72,000 00 First National Bank of Carondelet, Missouri 4,865 50 First National Bank of Columbia, Missouri 3,320 00 First National Bank of Attica, New York 5, 772.00 First National Bank of Medina, New York 7, 087 25 First National Bank of New Orleans, Louisiana..' 35,489 00 First National Bank of Keokuk, loAva 27, 657 75 First National Bank of Bethel, Connecticut^ 12,045 00 First National Bank of Eockford, lUinois 38,270 00 First National Bank bf Selma, Alabama — 20,622 50 First National Bank of Jackson, Mississix)pi. - - . . - 4.0,492 50 Farmers' National Bank of Waukesha, Wisconsin 60, 052 00 Farmers and Citizens' National Bank of Brooklyn, New York "61,976 50 Tennessee National Bank of Memphis, Tennessee. 15,781 00 National UnadiUa Bank of UnadUla, New York 17,842 50 Yenango National Bank of Franklin, Pennsylvania 10,201 50 Merchants' National Bank of Washington, D . C . 29,510 25 Croton National Bank of New York, New York 37,592 45 National Bank of Yicksburg, Mississippi 12, 890 75 Total outstanding 513,468 45 Total circulation, $1,664 690 -, redeemed, $1,151,221 55; outstanding^ $513,468 45. 276 REPORT ON THE FINANCES. NOTES OF NATIONAL BANKS IN LIQUIDATION DESTROYED. A m o u n t paid. One dollar T w o dollars • P i v e dollars T e n dollars T w e n t y dollars P i f t y dollars One h u n d r e d dollars Total Discounts. Totals. 20 60 00 50 00 00 00 $1 80 40 22 00 3 50 2 00 $11, 623 8,724 627 075 276,150 149,020 31,050 19, 800 1,123, 412 30 29 70 1,123, 442 00 $11,621 8, 723 627. 053 276,146 149, 018 31, 050 19, 800 These redemptions were made of the amounts, at the times, and the resx3ective national banks in liquidation as follows, to wit: First NationalBank of Attica, New York, to July 1, 1868 $26,774 75 Within the year. 10, 753. 25 $37,528 First National Bank of Carondelet, Missouri, to July 1, 1868. 11, 694 50 Within the year 8,480 00 20,174 First National Bank of Columbia, Missouri, to July 1, 1868 4,230 00 Within the year 4,220 00 8,450 First National Bank of Medina, New York, to July 1, 1868 18, 878 50 Within the year. 13, 634 25 32,512 First National Bank of Nevrton, Massachusetts, to July 1, 1868 2,198 25 Withiii the vear 2,198 First National Bank of New Orleans, Louisiana, to July 1, 1868 64,224 50 Within the year. 77, 701 50 141,926 First National Bank of Selma, Alabama, to July 1, 1868 30,272 75 Within the year 32, 879 75 63,152 First National Bank of Keokuk, Iowa, to July 1, 1868 20 00 Within the year. 59, 747 25 59, 767 Merchants' National Bank of Washington, District of Columbia-, to July 1, 1868 98,284 75 Within the year. 50, 075 00 148,359 Yenango National Bank of Franklin, PennsylA^ania, to July 1,1868 50,694 00 Within the year 23, 344 50 74,038 Farmers and Citizens' National Bank of Brooklyn, NCAV York, to July 1,1868 78, 717 00 Within the year. 108,836 50 187,553 00 00 00 00 00 00 00 for 00 50 00 75 25 00 50 25 75 50 50 TREASURER. 277 Croton National Bank of New York, New York, to July 1, 1868 $57, 515 40 Within the year 81, 737 15 $139,252 Tennessee National Bank of Memphis, Tennessee, to July 1, 1868 39, 489 25 Within the year : 33, 729 75 73,219 Unadilla National Bank of Unadilla, New York, to July 1, 1868 40, 608 50 Within the year 40,549 00 81,157 National Bank of Yicksburg, Mississippi, to July 1, 1868. Within the year 11, 709 25 11, 709 Farmers' National Bank of Waukesha, Wisconsin, to July I, 1868. Within the year 24, 758 00 ^x :—— 24, 758 First National Bank of Bethel, Connecticut, to July 1, 1868 Within the year 13, 605 00 — 13, 605 First National Bank of Eockford, Illinois, to July 1, 1868 Within the year 4,050 00 4,050 Discount on the above redemptions 29 Total redemptions from the beginning Amount redeemed before July 1, 1868 Discount on the same 55 00 50 25 00 00 00 70 1,123, 442 00 $523, 602 15 12 85 $523, 615 00 Amount redeemed Avithin the year. Discount on the same 599,810 15 16, 85 599, 827 00 Total amount destroyed from the beginning. 1,123,442 00 BONDS HELD IN PLEDGE FOR THE PAYMENT OF PUBLIC MONEYS. United States stocks so held June 30, 1868.. $38,487, 950 Personal bond ,... 30,000 Total securities held June 30, 1868 , $38,517,950 Securities withdrawn during fiscal year 15, 831,.100 Securities deposited during the same t i m e . . . 2, 766,500 Decrease during the fiscal year 13,064, 600 Securities so held on the 30th of June, 1869 25,453,350 278 REPORT ON THE FINANCES. EA^ery one of the ninety-six national banks that have, during the fiscal year, ceased to be depositaries of the public moneys of the United States and fiscal agents, of the government, haA^e-p^idovev their balances X^roixiptly, without a single exception. There are yet unsettled claims for public moneys standing against the Yenango National Bank of. Franklin, Pennsylvania, and the First National Bank of Selma, Alabama. CLASSIFICATION OF SECURITIES HELD IN TRUST. Pledged for the redemption of circulating notes: Eegistered coin-interest six per c e n t s . . . . . . $236, 647,150 Coupon coin-interest six -pev cents 20,200 Eegistered coin-interest -^ye per c e n t s . . . . . 87, 651,250 Coupon coin-interest five per cents 10,000 Eegistered currency-interest six per cents.. 18,523,000 Total to secure circulating notes $342,851, 600 Pledged for the promx3t payment of public moneys: Eegistered coin-interest six per cents $16,877,350 CouxDon coin-interest six x^er cents 1,918,300 Eegistered coin-interestfiA^eper cents 3, 880, 950 Coupon coin-interest five per cents. 1,442, 750' Eegistered currency-interest six per cents.. 1,304, 000 One x)6rsonal bond 30, 000 Total to secure public moneys 25, 453,350 Total securities held 'in trust for national banks. 368,304,950 SECURITIES HELD IN TRUST FOR NATIONAL BANKS. To assure the redemxDtion of their circulating notes : United. States stocks at date of last report, June 30,1868. $341,495,900 Deposited in fiscal year $16,596,250 Withdrawn in fiscal year 15,240,550 1,355,700 Amount held June 30, 1869 342,851,600 To assure the payment of government deposits: United States stocks $25,423,350 A x^ersonal bond 30,000 Total for safe-keexnng of public moneys 25,453,350 Total a;mount held in trust for national banks 368,304,950 NATIONAL BANK DEPOSITARIES. The number as stated in last report was There were discontinued during the year There were designated diuing the year...'. Number of depositary banks June 30,1869 .'.... 370 96 2 94 276 TREASURER. 279 INTEREST PAID TO NATIONAL BANKS ON STOCKS HELD FOR THEM IN TRUST. Interest on coupon bonds has been paid to national banks, during the year, by three hundred and ninetysix drafts for coin, amounting to .'. $255, 741 00 Interest on registered stocks has been drawn, on such stocks held by the Treasurer in trust. for .national banks, by the various banks entitled to receive the same, at the various offices at which it Avas, at their own request, made x^^y^ble, during the fiscal year,, amounting in the aggregate to 21, 419,114.67 Total amount paid 21j 674,855 67 NATIONAL BANK DEPOSITARIES. The business transactions between the treasury of the United. States and the several national banks that have been designated, as depositaries of the public moneys and financial agents of the government haA^e been, during the fiscal year, as follows: Balance brought from last year's account $23,057,167 07 Eeceipts during the fiscal year 115,. 371, 786 80 Total balance and receipts Payments during the fiscal year Balances due the United States. Total payments and balance to ncAV account 138, 428,.953 87 $129, 553, 812 14 8,875,. 141 73 138,.,428,953 87 All these collections have been promptly paid as required,.in the Avays, in the manner, and at the points, as directed by this ofi[i'ce; and in most cases without any expense to the government, as appears by the foUowing statement: Through expresses at government e x p e n s e . . . . . $15,371,266 61 Without expense to the government 114,182, 545 53 Total payments during the year 129, 553, 812 14 The foregoing statements show that while these banks had deposited in the treasury of the United States, to insure the promx3t xiayment of the moneys belonging to the government, stocks of the United States, ,of the par value of $25,423,350, the government deposits were only $8,875,141 73. The securities at their market value being more than three to one of the amount of deposits. 280 REPORT ON THE FINANCES. DUTY COLLECTED FROM NATIONAL BANKS. The semi-annual duty paid to the Treasurer by national banks, during the year preceding January 1, 1869, is as follows: For the term of six months xireceding July 1, 1868 : On circulation $1,476,116 76 On deposits. 1,323, 878 31 On capital 149,358 80 Total Less amount uncollected banks 2, 949,353 87 from failed 476 08 2,948,877 79 For the term of six months preceding January, 1869: On circulation $1,479,277 84 On deposits 1, 333,357 60 On capital 149, 767 41 2,962, 402 85 Total amount of duties for the year. 5, 911,280 64 The unxiaid duty of banks in liquidation at the beginning of the year Avas $10,767 20 There was collected of this, during the year., 7,432 72 •Amount of duty due and remaining unpaid 3,334 48 EXCESS OF DUTIES PAID, REFUNDED. Claims of excess of duties paid by banks have been audited and paid, in the last fiscal year, under a resolution in relation to national banking associations, ax3proved March 2, 1867, as foUows, to wit: For six months preceding July 1,1865 $169 27 For six months preceding January 1, 1866 346 78 For six months xireceding January 1,1869 .-.,.-- - • • r 1'^^ ^6. 688 71 The preceding duties were repaid-on: Undivided profits. Caxntal. $516 05 172 66 688 71 The total receipts for duty in the year preceding January 1, 1869, were $5,911,280 64 Less amount refunded in fiscal y e a r . . . . . . . . . . . . . . . . . . . . 688 71 Net amount for the year Net duty for preceding year ilncrease of duty this year over last year .Increase of duty for the year preceding the last Increase for the last two years $5,910, 591 93 5, 766,082 12 144, 509 81 167, 651 59 312,161 40 TREASURER. 281 ENFORCEIMENT OF THE PAYIMENT OF DUTIES FROM DELINQUENT NATIONAL BANKS. The act entitled ^^ An act to provide ^ national currency secured by a X^ledge of United States bonds, and to provide for the circulation and redemption thereof," passed June 3,1864, declares, in section 41, that in lieu of all existing taxes, every association shaU pay to the Treasurer of the United States, in the months of January and July, a duty of one-half of one per centuin each half year, from and after the first day of January, eighteen hundred and sixty-four, upon the aA^erage amount of its notes in circulation, and a duty of one-quarter of one per centum each half year ux^on the aA^erage amount of its deposits, and a duty of one-quarter of one per centum each half year, as aforesaid, on the average ainount of its capital stock beyond the amount invested in United States bonds ; and in case of default in the payment thereof by any association, the duties aforesaid may be collected in the manner provided for the coUection of United States duties of other coiporations, or the Treasurer may reserve the amount of said duties out of the interestj as it may become due on the bonds deposited with him by such defaulting associations. And it shall be the duty of each association,Avithin ten days from the first days of January and July in each year, to make a return, under the oath of its president or cashier, tothe Treasurer of the United States, in such form as he may prescribe, of the average ainount of its notes in circulation, and of the average amount of its deposits, and of the aA^erage amount of its capital stock beyond the amount invested in United States bonds, for the six months next preceding said days of Januarj'^ and July as aforesaid, and in default of such return, and for each default thereof, each defaulting association shall forfeit and Xiay to the United States the sum of two hundred dollars, to be collected either out of the interest as it may become due such association on the bonds deposited with the Treasurer, or, at his option, in the man-, ner in Avhich x^enalties are to be collected of other corxjorations under the laws of the United States; and in case of such default the amount of the duties to be paid by such association shall be assessed upon the amount of notes deliA^ered to such association by the Comptroller of the Currency, and upon the highest amount of its dex^osits and cax^ital stock, to be ascertained in such other manner as the Treasurer may deem best. It will be seen that Avhile there is no difficulty in obtaining from the office of the ComptroUer of the Currency all the necessary information by which a x^rox^er assessment can be made, and that, too, so that the rates will be high enough to make the extra assessment of itself a pretty scA^ere penalty and enough to prcA^entthe recurrence of the neg-. lect; yet, there is a penalty of two hundred dollars imposed by the law for a neglect on the part of any bank to make a proper return in the proper time; while for the neglect or refusal, on the x^^rt of any bank that may have made the return, to 2^ciy i^^e duty upon such return, there is no availahle penalty. The only practical way, under the law, in such cases is, to retain the interest due the defaulting bank on its stocks deposited with the Treasurer. Now it so happens that the banks are, by law, aUowed ten days from the first days of Januar}^ and July in which to make their returns, and that much of the interest falls due, and is paid, on these very days. Most of the remainder of the interest falls due four months later, to wit, on the first days of May and NoA^ember. Thus, the remedy or the coercive power to coUect the duties is iput oS either for four or fbr six months, as 282 REPORT ON THE FINANCES. the interest may become due on the stocks of such defaulting banks; and the government is in the mean time A\'rongfully kex)t out of its dues. A very few, but the number may grow larger, unlike the great mass of the banks, seem to care more .for the money they may make by retaining the dues of the gOA^ernment for four or six months, than they do for their rex3utations, and aA^ail themselves of this oversight in the law to defraud the United States. Such banks make their returns regularly, for there is a penalty for the neglect to do so; but, they neglect to pay the duty Avithin the month, as required by the laAv, because it is their interest not to pay, and because there is no penalty/or ihat neglect. The forty-first section of the national bank act should, in order to be effective, be so amended as to change the penalty from the non-essential part, for not making a rex3ort, to the A^ery iniiportant one of enforcing the X)rompt payment of the duty to the government. The various modes for the collection of taxes, in their best forms, are more or less offensiA^e to the parties taxed. The process for their assessment and collection should, therefore, be the most simxDle in form, and the least offensiA^e and vexatious xiossible to the fex-payers. It is belicA^ed that the national banks are unnecessarily harassed in the matter of the xiayment of their dues to the gOA^ernment. They are called upon semi-annuaUy b}^ this office to x^ay one-half of one x)cr cent, on. their ^^ circulation," and one-quarter of one per cent, each on their ^^dex^osits" and on their ^^ capital stock," all under the head of ^^duty.'^ The coUections from the three sources named as "duty," during the fiscal year ending with June 30, 1869, amounted in the aggregate to five million nine hundred and elcA^en thousand two hundred and eighty dollars and sixty-four cents, ($5,911,280 64.) This large amount Avas paid into the treasury without any expense for its collection to the banks or to the gOA^ernment. The national banks are also required to pay to the Commissioner of Internal Eevenue a special tax of two dollars upon CA^ery thousand dollars of capital stocks, and a tax of five per cent, on all diAddends, andfiA'^ex^er cent, on all undistributed sums, or sums made or added during the year to their surxDlus or contingent funds. With all the investigation that has so far been had, no accurate result could be arriA^ed at as to the aggregate amount so collected from the national banks by the Comndssioner of Internal Eevenue on the three items mentioned. The collections from national banks are included in the accounts as kept, AAdth these same items of taxes and various other items of taxes, that have been collected from banks, bankers, trust companies, saviugs institutions, or of any fire, marine, life, or inland insurance comxjanies. Enough has, hoAvever, been ascertained to warrant the conclusion that the gross amount of taxes so collected by the Commissioner of Internal Eevenue from all the national banks does not exceed one-half the amount collected by the Treasurer as duty from these same banks. NOAV it is submitted, Avhether it would not be better to have the statutes so amended as to make all these collections semi-annually, and to give the collection of the AAdiole six items of tax and of duty from.all national banks, entirely and exclusively, either to the Commissioner of Internal Eevenue or to the Treasurer of the United States. In the last annual statement from this office the fact Avas stated that one hundred and fifty-seven of the national banks had Avithin that fiscal year failed to comply Avith the provisions'of the twenty-fifth section of the act entitled " A n act to provide a national currency," passed June 3,1864. TREASURER. 283 This act makes it the duty of every bank organized under it, which has bonds deposited in the office of the Treasurer of the United States, once, or oftener, in each fiscal year, to examine and comx3are the bonds so deposited with the books of the Comxitroller and the accounts of the association; and if found correct, to execute to the Treasurer a certificate setting forth that and other facts. Within this fiscal year only eleven hundred and thirty-four of the banks have caused this examination to be made, and five hundred and twenty-seven have ignored this duty, and X^I^ID provision of laAV. It thus appears that the number of banks that haA'-e failed to comply with the law in this regard is more than triple this year that it was last year. At this rate the laAV will in a few years be entirely disregarded by all the banks. As the law is a salutary one, essential to the, safety of the banks as well as the treasury, it is most respectfully suggested that the law may be so amended as to compel a comx^liance with the provisions of the act, and a performance of the duty. A fine of fifty.or a hundred dollars, to be withheld from the interest on their stocks held by the Treasurer, would force compUance and remedy the evU. PERSONNEL OF THE OFFICE. The number of ax^x^ointments during the year was Eeduced by resignation Eeduced by removals , Eeduced by transfers Eeduced by decease Total reduction 40 24 7 3 5 39 Increase during the year ' 1 In the office at the commenceinent of the year 278 In the office at the close of the year, June 30, 1869 279 The amount disbursed for salaries to the above number of employes during the year was as folloAvs, to wit: On regular roU $131,273 35 On lapsed-salary roU 31,499 59 On temporary roU 168,502 47 Total x^ayments during the year Less income tax retained from salaiies. 331,275 41 3,861 15 Net amount paid for salaries 327,414 26 Another year's experience, and mature reflection thereon, have more fully satisfied my mind of the truth of all that I haA^e heretofore urged in regard to the inadequacy of the pay of the employes of this office. Although the arguments urged may perhaps apply with more strength and force to an office like this, where nearly all the employes are in the daily habit of handling large amounts of money, and Avhere the temx^tation to wrong-doing is much greater than in other xilaces, and under other circumstances; yet, the same reasons for an increase of pay apply, with more or less force, to CA^ery branch of the public service. Cheax> help is alAvays the dearest. If the gOA^ernment desires that its business should be efficiently and 284 REPORT ON THE FINANCES. honestly transacted, it must learn to pay its officers and agents at least the same compensation that is paid in private life for like services. If the comx3ensation of government officials and employes, fixed at gold prices, rbany years ago, was none'too much, when all the necessaries of life were cheap, then the same nominal salaries, x^ayable in a depreciated currency, with the cost of all the articles that enter into the consumption of a family increased to at least double the price that obtained when the salaries were fixed, are CAddently and most certainly inadequate. Congress has felt the force of this in its own case. Before the year 1856 the pay of a member of either house was but eight dollars per day, for the time that Congress Avas actually in session. I have looked OAW the journals, from the foundation of the gOA^ernment to the year above named, in which year the salary was increased to three thousand dollars per annum, and find, that for the whole of this period, embracing a term of sixty-six years, the salary of a inember of Congress, exclusiA^e of mileage, averaged less than tAvelve hundred and fifty-three dollars per annum. The members of the thirty-third Congress, in 1853, '54, and '55, received thirteen hundred and forty-four dollars per annum; being the x^ay of a grade between a first and a second class clerkship in the government offices. During the rebellion, when money became cheap and everything else dear. Congress increased the pay of its members from three to five thousand dollars x^er annum. It is very doubtful whether the pay of a member of Congress is not stiU too low. Men fit for such a station can command much better compensation in the business and professional walks of priA^ate life. But, if this compensation for persons Avhose official services are required for but about one-half of the year is but enough, or not enough, then what can be said in favor pf continuing the comxiensation of other goA^ernment officials, whose whole time is required, from one year's end to the other, at prices ranging from less than one-quarter to rarely one-half those recelA^ed by members.of Congress*? It is notorious, in some of the States, that public places, ahd especially legislative offices, are sought for and held by the unworthy, not for the salaries pertaining thereto, but for what can in some way be made outside of the X3ay fixed by law. All this Avill surely be rectified, when the people shall come to knoAv that the masses, Avho are poor and honest, are disfranchised and made ineligible by reason of this false economy, and that the effect is to place political power exclusively in thekeepingof rich men or inthe hands of rascals. The masses of the people will finally learn that political offices are often talvcn, not for the public good, nor yet for the paltry salaries that pertain thereto, but by rich men to look after their own interests, or by knaA'-es for the " stealings " that thej^ hox3e they may thereby secure and pocket. The salaries of employes of offices like this should be large enough to command the best talents, and should at least be amx3le to give them and their families a decent liA^elihood, and thus remoA^e them from, and xilace them aboA^e, the temptation to do wrong, so that they and their families may UA^C., The risks of loss, and the pecuniary responsibUities, of the emx3loy6s of this office, are A^ery great; and the temptations, AAdth money lying loose all around them, and their famiUes just inside of starA^ation, are. StiU greater. Were it not for the fact that this office is considered a sort of stex>-. ping stone, and a school from which young men may graduate, and become tellers, cashiers, and bankers, it would be next to impossible to procure the services of persons of the requisite honesty, competency, and industry to execute the responsible duties pertaining to it. TREASURER. » 285 i t now turns out that when a young man becomes sufficiently educated to be really useful to the government, he seeks and obtains a more lucrative situation elsewhere. And so the government loses the talent and skill that it took so much x^ains to create. The rule should be reversed. When men haA^e become x^rominent in private life, for integrity, talents, competency, and industry, in counting-houses and banks, the gov-' ernment should be able, by the salaries that it would offer to x^ersons Avith such qualifications, to draAV them into the x^ublic serAdce. Banks and business firms, the country over, pay salaries double, and more than double, those x>aid by the gOA^ernment for like services. Until this evil is corrected, and the government becomes Avilling to pay a price that will bring the right men into the right xilaces, there can be little hope for an efficient and an honest administration of public affairs. Lately the accomplished cashier of this office has resigned, and has established a banking-house in this city. The inadequacy of the x>ay fixed for the office drove him out of it. The salary of this officer, and that of the assistant treasurer as w^ell, is fixed by laAv at only twenty-eight hundred dollars per annum. The services of persons possessing the requisite qualifications for these offices will readily command tAvice, and three times, this amount from banks and other moneyed institutions. In order to obtain the services of a x^erson to fill the place of cashier, who Avas known to haA^e all the necessary requirements, because he had heretofore been the assistant cashier in this office, it became necessary to offer him the same pay that he was receiving as assistant cashier of a. national bank at Omaha. This was largely in excess of that fixed by law for the cashier of the treasury of the United States. Luckily there was an axipropriation out of which the Secretary of the Treasury was authorized to make the extra allowance that was required to put the cashier of the treasury of the United States on a par with an assistant cashier of a bank in the interior of the country; and in this way his services were Avith difficulty secured. The Treasurer of the United States receives six thousand five hundred dollars per annum; the assistant treasurer at NCAV York, eight thousand dollars; the assistant treasurer at San Francisco, six thousand dollars; and the assistant treasurers at Boston, Philadelx3hia, St. Louis, and New Orleans each, receiA^e five thousand dollars per annum. It would be difficult to find a good reason Avhy the assistant treasurer at Washington should be x)aid only a trifle OA^er half as much as is x>aid officers of like grade, and Avith no more onerous duties, nor greater responsibilities, liAdng in the cities of Boston, Philadelphia, St. Louis, or New Orleans. The assistant cashier of the treasury is paid but twenty-five hundred dollars, a sum, for the duties performed and the risks incurred, in my opinion entirely inadequate. The chiefs of divisions, AVIIO have more in charge thanheads of bureaus had in former years; the tellers and the principal bookkeepers, receive but twenty-two hundred dollars ; and the assistant tellers and the chief clerk of the Treasury of the United States receive but two thousand dollars per annuin. All these salaries, and those of the A^arious classes of clerks, are found to be inadequate to obtain the services of persons fitted for the A^arious 286 REPORT ON THE FINANCES. places, and equally so to retain them, when they shall have been educated, at the government expense, to obtain better pay elsewhere. With the female clerks the case is a little different. Nearly all other avenues to obtain an honorable liA^elihood being closed against their sex, t h e j flock to Washington to seek employment as clerks in the various dex3artments of the government. So there is little difficulty in procuring the services of any number of female clerks tha;t maj^ be required, and that, too, at the present uniform rate of compensation. But many Avho are UOAV employed in this office in the handling of money have, by long practice and .close apx3lication, become experts, and do as good, and in many cases better, official service than male clerks who receiA^e double their compensation. All the coupons, and all mutilated United States notes and fractional currency, are assorted, counted, and xirepared for destruction by female clerks. This requires great care and patient labor, and subjects these clerks to great responsibUities and risks, and not unfrequently to pecuniary losses. It frequently happens that a lady engaged in the counting of money loses more than half her month's salary by reason of having lost money, or haAdng overlooked and X3assed OA^er counterfeit notes. No one, who is at aU acquainted Avith the business oxierations of this office, Avill gainsay the fact that many female clerks, receiving only nine hundred dollars x^er annum, can do, and do do, more work of the kind mentioned, and do it better, too, than any clerk in the dexiartment, receiving double their salary, possibly can. On coupons the experiment has lately been thoroughly tried and tested. It was found that the work done h j females was done much betterj and more Avas done in a given time, than had been done by the male clerks who receive the larger salaries. In order to test the difference betAveen the tAvo kinds of clerks, on this kind of work, more thoroughly, the female clerks were required to review and recount the Avork of the male clerks; and it was found that they not only corrected errors in the count, but that they detected counterfeits that had not before been discovered, or known to any person connected wdth the Treasury Department in this city or elsewhere, and that had been overlooked by the male clerks in the offices where they were originally received, and by those in this office, who had counted them. But for the timely discoA^eiy of these counterfeit coupons, the government would haA'-e.suffered great loss. It has been remarked here, all along, that the remittances of mutilated currency to this office from the office in Philadelphia are better prepared, more neatly done up, with less mistakes in count, and containing less counterfeits, than those from any other office. The reason is that that office employs female clerks, and it is the only one except this, connected with the Treasury, that does. The female clerks in the-PhUadelphia office receive but six hundred dollars ij^ei annum, for. work that is better done than that done by clerks in other offices who receive from double to treble the amount of salaries. For such clerks simple justice is demanded. It is not even asked that because they do more Avork and do it better than male clerks can, they should receive like pay. For it is belicYed that, should this be done for them, men, who have A'^otes, would, to a degree, qualify themselA'-es for such work and thrust them out of their places, and out of employment entirety. But it is asked, that they should be classified according to their merits, and the labor they are able to x^erform, in the same manner but at salaries below those of the male clerks; but high TREASURER. 287 enough to stimulate the ambition of the lower classes to qualify themselves for the duties pertaining to the higher classes. I desire to call attention to Avhat has been said on this subject in former rexiorts, and to reiterate all that was said therein. In accordance with these Adews, the folloAving table of the officers-, clerks, and other employ6s of this office, Avith the pay that should, in my opinion, attach to each, is most resx3ectfully submitted: Assistant treasurer ' $5,000 00 Cashier 4,000 00 Assistant cashier 3,500 00 Chief of division of correspondence, and ex-officio chief clerk 3,000 00 Chief of diAdsion of national banks „ 3,000 00 Chief of division of redemptions 3,000 00 Chief of diAdsion of issues 3,000 00 Chief of diAdsion of loans 3,000 00 Chief of diAdsion of general accounts 3,600 00 Chief of di\dsion of Treasurer's accounts 3,000 00 Paying teller 3,000 00 EeceiAdng teUer 3,000 00 Assistant x^aying teUer .\ 2,500 00 Assistant receiving teUer 2,500 00 Principal bookkeeper 2,500 00 Assistant principal bookkeeper 2,200 00 20 fifth class clerks, each 2,000 00 26 fourth class clerks, each 1,800 00 15 third class clerks, each 1,600 00 15 second class clerks, each 1,400 00 10 first class clerks, each 1,200 00 1 engineer ' 1,200 00 9 messengers, each 1,000 00 9 assicstant messengers, each .' 900 00 8 porters, each 800 00 15 fifth class female clerks, each 1,200 00 15 fourth class female clerks, each 1,000 00 30 third class female clerks, each 900 00 20 second class female clerks, each , • 800 00 20 first class female clerks, each 700 00 9. female messengers, each 700 00 8 female assistant messengers, each 600 00 7 female SAveepers and dusters, each -. 400 00 The aggregate pay of the female clerks, as above classified, will be the same, for the number asked for, as is now paid ; the aA^erage being just nine hundred doUars each per annum. The classification of the clerks in the foregoing x^lan is in accordance with that recognized by law. It is, however, suggested that the order of precedence should be changed so that the first class of both the male clerks and the female clerks Avould be highest in rank and receive the highest pa^^ The gradation should be made to go doAvnward, instead of ux3ward as now. The number of emxDloyes, as aboA^e,.is much less than the number that are now necessardy employed in the office; and for j^ears in the future, as in the past, more help Avill be required than contemplated by the x^lan presented. Such can continue to be temporarily employed, from time to time, as the exigencies of the x^ublic service may require. 288 REPORT ON THE FINANCES. I t is certainly in no spirit of vain-boasting that the fact is stated, that in the eight years and more that the treasury of the United States has been in my charge, during Avhich time money transactions were had that foot on the books of the office at a sum exceeding forty-four thousand million dollars, (an amount of money so great that the ordinary human mind can scarce comprehend it,) and notwithstanding the fact that A^ast amounts of money have been, and are, every day handled by hundreds of persons in this office, yet not one cent has, up to this time, been lost td the peox^le of the United States oh account of the management of the treasury, or on account of the conduct of any emx^loyes in this office. If this is mere luck, then certainly I have been the luckiest of men. Losses, it is true, have occurred; but thus far they haA^e been so small that they have ahvays been made good to the treasury by the x^ersons resx3onsible for them, or by the voluntary contributions of the associates of the unfortunate ones. Although I feel that I haA^e the right to say that I have always done my whole duty to the utmost limit of my capacity for endurance; that I have Avorked unceasingly in season and out of season in the public service; and that I haA^e never done an official act that I am not willing that the whole world should knoAv, yet it is certain that without the aid of an overruling Providence, that has directed the choice of honest and comx3etent persons to aid in the arduous duties that dcA^olved ux^on me, or without the kindness at all times shoAvn me by your predecessors and yourself, such a result would not have been possible. I feel that such good fortune cannot last always. The bark of the most fortunate and skillful mariner may at last be wrecked on some hidden rock. The laAv of chances is now stronglj^ against me. I therefore now, more than ever, feel an anxious desire to retire from the perilous position that I hold, the holding of Avhich I am sure has been of greater benefit to the good people of the United States than to Your humble servant, F. E. SPINNEE, Treasurer of the United States, Hon. G E O R O E S. BouTA\rELL, Secretary of the Treasury, SCHEDULE A. Receipts and payments of the Tfnited States Treasury ai New Yorlc, for the fiscal year ending June 30, 1869. RECEIPTS. On On On On On On On On account account account account account account account account of of of of of of of of customs. internal rcA^enue miscellaneous transfers patent f e e s . . , gold certificates temporary loan Post Office Department- . . . $124,685,250 19,918,423 103,229,189 93,361,400 49,695 80, 663,160 34,605,000 6,121,443 68 50 91 49 25 00 00 33 289 TREASURER. PAYMENTS. On account of Treasury Department $439,131, 749 12 On account of x^ost office warrants 6,149,053 42 Amount credited to disbursing officers' accounts 128,461,540 99 Amount checks paid .on .disbursing officers' accounts 133,046, 783 18 Amount paid for interest on public debt, (gold) 97,754,854 70 Amount paid for interest on public debt, (currency) . . 2,272,051 93 Amount paid fortemporary loans 33,591,823 47 S C H E D U L E B.. Statement of the receipts and payments of the office of the assistant treasurer United States at Boston, for the fiscalyear ending June SO, 186^, Eeceipts. Balance June 30,1868 Treasurer's general account Customs Patent fees '...'. Account internal revenue stamps •.. Miscellaneous \ Payments. $8,176, 238 16 $39, 550, 940 43 19, 964, 600 78 33, 678 97 855, 344 00 5, 426, 615 61 17, 349, 229 21 15, 858, 535 12 68G, 940 08 10, 237, 404 64 Transfers Interest account P o s t Office D e p a r t m e n t D i s b i a ' s i n g officers Balajice J u n e 30,1869 • 78, 584, 586 57 18, 241, 782 55 703, 391 53 11, 321, 254 79 8, 767, 217 27 78,584,586 57 SCHEDULE C. Receipts and dishursements of the United States Treasury at Philadelphia, during the fiscal year ending June 30,1869. ' The receipts which were placed to the credit of the Treasurer United States dimng the fiscal year were as follows, viz: From .transfer orders. :.....'.. V $14,500,814 95 From United States moieties ......:.... 22,113 67 From c u s t o m s . . . . . . . . . . . . . . . : . . 9,542,601 73 From internal revenue tax . . . . . : 4,339,080 16 From internal revenue stamps ,.; 1,449,741 64 From patent fees 12,096 '85 From semi-annual d u t y . . . , 87,420 78 From miscellaneous ......* 4,278,151 71 From post office. 680, 607 28 Total 34,912,628 77 From similar sources prcAdous year Deduct , Decrease of receipts this year 19 F $37,554,395 29 34,912,628 77 2,641,766 52 290 REPORT ON THE FINANCES. The disbursements from the office during the same term were as follows, viz: On general treasury . . . . , . . . . ! ! . . . . $34,719,964 82 On post office 663,694 49 Total Similar payments previous year Deduct , 35,383,659 31 . $39,105,825 74 35,383,659 31 Decrease of payments this year 3, 722,166 43 The payment made on disbursers' checks, including those drawn by the Treasurer on his transfer account, amounts . to ., $10,240,735 28 Similar payments previous year Deduct. '.. $13, 971,746 36 10,240,735 28 Decrease of payments this year 3,731, Oil 08 The amount to credit of disbursing officers on the morning of July 1,1868, was. $827,698 31 Credits during fiscal year ending June 30,1869. 10,315,122 18 Total credits Deduct total disbursements . . . . . . . . . . . . . . . 11,142,820 49 10,240,73,5 28 Balance cj^edit disbursers June 30,1869 902,085 21 The amount of fractional currency redeemed during the fiscal year ending June 30,1869, Avas..... $2,690, 427 00 The payments on account of interest on the pulWic debt were as follows, viz: On registered loans, (coin) $4,554,493 00 On coupon loans, (coin) 10,337,313 52 On temporary loans, (L. M.). ' 146,070 81 On Pacific raUroad loans, (L. M.) 212,065 28 Deduct similar payments prcAdous year Increase of payments this year .... 15,249,942 61 9,563,699 85 5,686,242 76 The payment of the coupons detached from the 7-30 notes, the interest on the compound-interest notes, and 7-30 bonds redeemed, and on one and two year notes, are not included in the above, as they constitute a part of the disbursements from general treasury fund. U N I T E D STATES TREASURY, Philadelphia, Pa,, July 1,1869. I TREASURER. 291 SCHEDULE D . Receipts and dishursements at the office of the assistant treasurer at New Orleans, Louisianaffor the fiscal year ending June 30, 1869. Eeceipts $18,058,291 52 Disbursements 16,252,947 62 SCHEDULE E . Receipts and dishursements at the United States depositary at Gincinnati, Ohio, for the fiscal year ending June 30,1869. Eeceipts $34, 962,793 18 Disbursements 31,827,701 96 SCHEDULE F. Receipts and dishursements at the office of the assistant treasurer at St. Louis, Missouri, for the fiscal year ending June 30,1869. Eeceipts $26,782,866 36 Disbursements 23,023,785 75 SCHEDULE G . Receipts and dishursements at the office of the assistant treasurer at Gharleston, South Garolina,for the fiscal year ending June 30, 1869. Eeceipts $7,455,708 25 Disbursements 6,863,968 80 SCHEDULE H . Receipts and dishursements at the office of the United States depositary at Ghicago, Illinois, for the fiscal year ending June 30,1869. Eeceipts $14,393,863 64 Disbursements :. 12,948,832 75 SCHEDULE I. .Receipts and dishursements at the office of the United States depositary wt BaltiTnore, Maryland, for the fiscal year ending June 30,1869. Eeceipts. $18,953,630 70 Disbursements 1,925,005 69 SCHEDULE K . Receipts and dishursements at the United States depositary at Louisville^ KentucJcy,for the fiscal year ending June 30,1869. Eeceipts -. $5,320,367 15 Disbursements ... 5,320,367 15 REPORT OF THE REGISTER OF THE TREASURY. REPORT ' O F THE REGISTER OF THE TREASURY. T R E A S U R Y DEPARTMENT, Register^ Office, Octoher 29, 1869. S I R : I have the honor to transmit herewith a report of the business transacted, in this office for the fiscal year ending June 30, 1869. Upon assuming the duties of this office, April 1, 1869, I found a clerical force of three hundred and sixty-nine persons. This number was in excess of the requirements of the labor to be performed, and the number has been reduced one hundred and forty, leaAdng now employed in the scA^eral diAdsions of the bureau two hundred and twenty-nine persons, which number it is believed will be sufficient to perform the labor of the office unless it should be increased. I deemed it to be my duty at an early day after my appointment to call your attention to the exposed condition of a large amount of valuable public property, bonds, &c., which Avasdn custody of this office, and which, from want of sufficiently large safes or permanent safe vaults, seemed to require greater protection. By the change of location of this bureau, which you were pleased to order, from the third story of the building to the first, this evil has been remedied, and we now have for the use of the loan division of this office a large and substantial safe vault constructed out of massive blocks of granite, and lined with iron and secured by the most improved burglarproof locks, which affords ample room,- and it is confidently believed renders a large amount of valuable x)roperty entii?ely secure. The folloAving exhibit of the operations of the different divisions into which the work of the Eegister^s office is divided wUl, it is hoped, prove intelUgible and satisfactory: * .• DIVISION OF R E C E I P T S AND EXPENDITURES. The clerical force of this division comprises twenty-three male an(J six female clerks. The number of-warrants issued during the year for civil, diplopaatic, miscellaneous, internal revenue, and public deht expenditures, was I n the preceding year •„ Decrease - The numher of warrants issued for receipts fi?om customs, lands, direct tax, internal revenue, and misceUaneous sources, was I n t h e preceding year Increase .- The numher of warrants issued for payments and repayments in the War, Navy, and Interior (Pension and Indian) Departments, was I n the preceding year. .^ Increase $18,856 22,231 3,375 , 9,300 9,018 282 10,284 ' 9,104 1,180 296 REPORT ON T H E FINANCES. The numher of journal pages required for the entry of accounts relating to . the civil, diplomatic, internal revenue, miscellaneous, and public debt receipts and expenditures, w a s . . . . . .'..: In the preceding year , Increase _ 4,483 4,114 369 The number of drafts registered, was 32,788 39,684 In the preceding year Decrease 6,896 ^.... The number of accounts received from the offices of the First and Fifth Auditors and Commissioner of the General Land Office, was In the preceding year Decrease 20,585 25,273 4,688 LOAN DIAHESION. Statement shoicing the number of cases, and the number and amount of coiipon and registered bonds issued and canceled,, during the fiscal year enduing June 30, 1869. A DIRECT ISSUES. TRAls^SFEKS. LOAIs^. Nnmber of cases. 1847 1848 1858 I860 1861 Pel). 8 Oregon w a r d e b t 1861 J u l v 17 . . 1862 1863 1864 6 p e r c e n t . . . 1864, 5 per c e n t 1864, J u n e 30 1865 •' 1865, consolidated 1867, c o n s o h d a t e d 1868, consolidated Central Paciiic U n i o n Pacific U n i o n E . D., P a c i f i c . . . AVftSitern Pacific Union Central Branch. Sionx C i t y . Atchison' and Pike's Peak . ...-.., Total Bonds issued. Aniount. Number of cases. - Bonds issued. Bonds canceled. Amount. 0 6,000 .6,000 7 43, 549 60, 526 1,661 1,934 27 6, 000, 000 70, 000 21, 955, 800 25,152, 050 15, 769, 000 13, 041, 000 223, 000 57 47 186 1 813 1, 244 •343 16 1,198 578 599 1,305 1, 412 . 180 600 810 134 1 54 516, 320 34 43 2 2 2 2,000 3,466 113, 767 82, 733, 320 9,602 • 42,013 43, 405 119, 608,160 , 2 1 9 1 1,.588 1, 831. 18 14 .1 3 $150 821 •268 478 57 3,092 6,367 1,181 64 5,735 2, 659 2, 409 5,538 5,413 518 • 2,782 3,901 .) 448 112 168 821 288 471 61 3,030 9, 774 1,138 595," 346 2,281 2, 399 6, 280 4,628 408 2,108 3,634 • 400 $1, 501, 000 940, 000 1, 333, 010 27, 250 8, 852, 350 14, 778, 250 4,192, 250 220, 300 14,130, 050 6, 834, 050 6, 449, 850 10, 041, 950 10,739,350 1, 437, 500 14, 487, 000 20, 421, 000 1, 883, 000 88 189 214, 000 1,124, 000 297 KEGISTEE. Statement shoiving the number of cases, and the number and amoimt of coupon and registered bonds, ^c—Continued. EXCHA2?GES. REDEMPTIONS. L0A2fS. ISTumber of cases. 1847 . • 1848 18.58 1860 1861, P e b . 8 Oregon w a r d e b t 1861, J u l y 1 7 . . . 1862 1863 • 1864, 6 p e r c e n t 1864,5 p e r c e n t . 1864, J u n e 30 1865 ': 1865, consolidated." 1867, consolidated 1868, c o n s o l i d a t e d C e n t r a l Pacific U n i o n Pacific U n i o n E . D . Pacific . W e s t e r n Pacific Union Central Branch. Sioux C i t y ' Atchison' and Pike's • Peak Total Bonds issued. Bonds canceled. Number Bonds ' of cases. canceled. • Amount. 17 32 16 iss 193 $193, 000 134 60 32 419 86 80 2,113 161 158 546, 250 71, 000 91, 400 161 70 41 360 656 252 396 263 86 1,372 3,835 835 3,351 1,597 174 3,896 24,179 5, 404 480, 050 1, 334, 200 110,150 2, 853, 950 12,154, 750 2, 731, 000 1,782 7,530 41, 226 20, 565, 750 • 275 4,779 Amount. $714, 000 00 6,251,341 80 ' 49 5, 054 6,965,341 SO E.ECAPITULATION. Number of cases: Du^ect issues Exchanges Transfers Redemptions -. -• $8,466 1. 782 9,602 49 -. ........•.: Number of bonds issued: Coupon, direct issue Coupon, trani^fers Coupon, exchanges Registered, direct issue Registered, transfers Registered, exchanges Number of bonds canceled: . Cou]Don, exchanged Coupon, transferred Coupon, redeemed Registered, exchanged Registered, transferred Registered, redeemed Amount Of bonds issued: Coupon, direct issue Coupon, transfers Coupon, exchanges Registered, direct issue Registered, transfers... Registered, exchanges -- • - .. •.. ^ :..... ^ i • 00 00 00 00 14,899 00 •* = $106, 519 00 2, 870 00 14 00 7,248 00 39,143 00 7,516 00 163,310 00 ==-=== $5 00 6, 084 00 3, 698 00 41,221 00 37, 321 00 1, 356 00 89,685.00 -^ $45,101,050 00 ,,. 2,759,710 00 14, 000 00 37,632,270 00 ..116,848,450 00 20,551,750 00 222,907,230 GO 298 REPORT ON T H E FINANCES. Amount of bonds redeemed: Coupon I Registered $4,068,000 00 2,897,-341 80 - 6,965,341 80 The clerical force in this division is twenty-two male and ten female clerks. NOTE AND COUPON DIVISION, A t the close of the fiscal year the clerical force of this division consisted of seventy-eight clerks, (twenty-fonr males and fifty-four females.) The total number for the year was two hundred and fifty clerks, (fifty-two males and one hundred and ninety-eight females.) The average number per month was one hundred and fifty clerks,' (thirty>two male and one hundred and eighteen females.) The specific services rendered by this force during the year were as followSjViz: Statement of treasury *notes, bonds, <f c. Authorizing act. Number of atTotal amount. Coupons pieces. tached. TREASURY NOTES AND GOLD CERTIFICATES. (UPPER HALVES.) Counted, assorted, arranged, registered, and examined: One year five per cent Two years five per cent Two years five per cent, coupon Three yearg six per cent Three 'years six per cent Gold certificates March 3, 1863. March 3, 1863. March' 3, 1863. March 3, 1863. June 30, 1864. March 3, 1863. 11, 382 1,542 353 4,968 797, 412 63, 855 $238,040 103, 650 26, 750 214, 450 52, 285, 370 67, 570, .060 879, 512 120, 438, 320 March3,1863, and June 30, 1864. .670, 006 $47, 623, 690 March 3,1863, and . June 30,1864. 739, 970 $50, 905, 480 July 17, 1861.. June 30, 1864.. March 3, 1865. March 3, 1865. 116 8,813 301, 388 340,110 $11, 500 973, 800 116, 276, 200 70, 647, 550 99 29,133 24, 989 650, 427 187, 909, 050 54, 221 116 9,696 351,102 397, 313 $11,500 1, 074, 000 130, 754, 650 79, 411, 050 108 29,154 25, 021 758,227 ., 251, 200 116 11, 427 379, 646 431, 021 $11, 500 1, 256,150 139, 520, 550 84, 432, 850 109 29,161 25, 058 822, 210 225, 221, 050 54, 328 Total., 209 TREASURY NOTES (WHOLE) RECEIVED FROM COiAIPTROLLER. Counted and verified: Pive and six per cent Delivered to the TJ. S. Treasurer: Pive and six per cent "SEVEN-THIRTY" COUPON TREASURY NOTES. Counted, assorted, and arranged: Issues, Aug., Oct. 1861, and warrants. Pirst series, August 15,1864 Second series, Jtme 15, 1865 Third series, July 15, 1865 Total. E,3gistered: Issues, Aug., Oct. 1861, and warrants. Pirst series, August 15, 1864 Second series, June 15, 1865 Third series, July 15, 1865 July 17, 1861 -. Jane 30, 1864.. March 3, 1865. March 3, 1865. Total. Examined and compared: Issues, Aug., Oct. 1861, and warrants. Pirst series, Aiigust 15,1864 :... Second series, June 15, 1865 Third series, July 15,1865 Total. July 17, 1861.. June 30,1864.. March 3, 1865. March 3, 1865. 299 REGISTER. Statement of treasury notes, banlcs, ^c.—Continued. A u t h o r i z i n g act. FIVE-TWENTY AND OTHER BONDS RECEDED. Registered, examined, scheduled, and delivered to t h e committee: Hedeemed and exchanged Do Do . . . . Do Do Do Do Do Do Do IsTumber of C o u p o n s atTotal amount. tached. pieces. M a r c h 31, 1 8 4 8 . . . J u n e 14, 1858 J u n e 22, 1860 P e b r u a r y 8,1861. J u l y 17 a n d A u g . 5,'1861 P e b r u a r y 25,1862. M a r c h 3, 1 8 6 3 . . . . M a r c h 3, 1 8 6 4 . . . . J u n e 30, 1864 M a r c h 3, 1 8 6 5 . . . . 3,921 1,473 27 186 5,619 2, 505 3,750 12, 001 2,728 95, 559 Total 127, 769 $4, 305, 000 1,473,000 27, 000 186, 000 2, 616, 700 1, 2, 6, 2, ,83, 636 18, 608 191 5,000 143 835 931, 200 538, 450 755, 700 282, 950 838, 000 71 066 102, 843 692 228 94 964 3, 753, 925 105, 954, 000 4, 883, 296 Of coupons, there were counted, assorted, and arranged, 8,658,301 ,• registered, 9,725,639; examined and compared, 6,590,591^detached from the notes and bonds. NOTE AND FRACTIONAL CURRENCY DIVISION. Stateinent showing the number of notes and amount of fractional currency and United States notes examined, counted, canceled, and destroyed, for the year ending June 30, 1869. ITumber of n o t e s . Fractional currency, Practional currency, Practional currency, United States notes National Panknotes first i s s u e second i s s u e t h i r d issue ..... .... . .. 1, 600, 000 3, 600, 000 113, 710, 000 9, 726, 874 59, 791 Amount. $272, 400 439, 600 20, 051, 700 . 52,191,125 131,134 T o t a l N o . of notes. Total am't. 118, 910; 000 $20, 763,700 9, 786; 665 52, 582, 259 There are fifty-three ladies employed in this division. TONNAGE DIVISION. In this division the title records of the documented vessels of the United States are preserved, and the annual statements of navigation are prepared. These statements show the number and tonnage of vessels of the Atlantic and Gulf coast, of the Pacific coast,, of. the northern lakes, and of the western rivers, stating separately vessels in the foreign trade, coasting trade, and fisheries; also sailing vessels, ocean steamers, river steamers, yachts, barges, and canal boatsf vessels built, lost at sea, abandoned, and sold to foreigners. The work of supplying blanks and blank books for the custom-houses in relation to marine accounts has been fully inaugurated; 765 books have been ordered, and 570 received, from the Congressional Printer. During the year ending June 30th, 312 books and 54,268 blanks were sent out. This work has been delayed by the insuflSciency of the force and machinery employed at the Government Bindery. A thorough revision of the tonnage accounts of the country has been made, and the alphabetical indexes have been prepared for the first Digitizedtime. for FRASER 300 REPORT ON T H E FINANCES. During the year 3,096 quarterly abstracts, and 615 other abstracts, have been examined. The tonnage of the country on the 30th of June, 1869, as compared with the tonnage on the 30th of June, 1868, is as follows: Tear. Enrolled and Hceiised. Eegistered. 1868 1869' 1, 565 732 • 1,565 837 : Gain 105 • Total. 2,786 026 2, 541 -498 4, 351, 758 4,107, 335 L o s s . . . 244 528 L o s s . . . . 244, 423 There has, however, been no actual loss. The reduction of the total tonnage is attributable entirely to the fact that during the past year a large amount of obsolete tonnage, representihg vessels lost at sea, and abandoned during previous years, has been stricken from the accounts. In the future an annual revision of the tonnage will be required, and vessels not in service will be promptly credited on the books. There are five male and five female clerks in this division, on the roUs of this office. . In closing the report I take pleasure in bearing testimony to the ability and efficiency of the several gentlemen who fiU the positions of subordinate officers in this bureau, and also to the faithfulness and general good conduct of the corps of clerks employed. I remain, with great respect, your obedient servant, JOHN ALLISON, Register, Hon. GEORGE S. BOUTWELL, Secretary of the Treasury, Statement of payments made during the year ending June 30, 1869, out ofthe a^ypropriation for " claims not otherioi.se provided for ,^^ rendered in pursuance of act of March 3, 1809. Date of payment. jSTame and object. October 15,1868. H. H. Heath, Secretary of the Territory of New Mexico, and acting Superintendent of Public Buildings, &c., on account of salary from July 27 to September 30, 1868 '. H. H. Heath, on account of salary for fourth quarter 1868 H. H. Heath, on account of salary for first quarter 1869 B. C. AVhiting, United States attorney for the southern district of California, fbr services in cases of De Graw et al. vs. Harris, keeper of Point Pinos light-house, and services in the matter of S. Conover for site of the custom-house at Monterey • C. Cushing, et al., for professional ser^^.ces and expenses incurred in the case of Kimberly vs. Butler, as Ibllows: ' . i To C aleb C u sliin g $2,58675 T o W m . Schley 2,079 00 January 14,1869. April 2,1869. April 13,1869. May 6,1869. Amount. $170 38 237 50 237 50 650 00 4, 665 75 Total 301 REGISTER. Statement of the number of persons employed in each district of the United States for the collection of customs, during the fiscal year ending June 30, 1869; with their occupation and compensation, per act Zd March, 1849. . ' District, number of persons, and occupation. Agg; compensation. District, number of persons, and occupation. CASTINE, MAINE.—Continued. PASSAMAQUODDY, 5IAINE. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 1 1 1 1 1 1 1 1 1 collector .----surveyor deputy coUector dejjuty collector .' ^.. deputy collector deputy collector. dejmty collector deputy collector... deputy coUector •. inspector inspector inspector inspector inspector ., ..................... inspector .' inspector aid to the revenue.... aid to the r e y e n u e . . . . . . . . . . . . , . . aid to the revenue .......'...... aid tothe r e v e n u e . . . . . . . . . . . . . . . . . . aids to the revenue......'..'. aid to the revenue... ^ aid to the revenue..: aid to the .revenue aid to the revenue aid to the revenue.,. aid to the revenue.' '. ' night watchman. night watchman night watchman '. weigher and gauger ]VIACHIAS, IVLA.INE. 1 1 1 1 1 1 2 2 collector deputy and inspector deputy and inspector deputy and inspector inspector inspector inspectors inspectors • • :...... $3, 252 92 2, 000 00 1, 800 00 1, 460 00 722 00 844 00 765 00 912 50 661 00 912 50 991 00 175 00 1, 095 00 857 00 . 210 00 483 00 100 00 394 43 368 07 ' 722 00 1, 825 00 787 50 140 00 468 07396 63 1, 095 00 60 00 140 00 730 00 820 50 291 66 • BANGOR, MAINE. 1 1 1 1 1 1 1 1 1 1 1 1 1 coUector .....:. deputy coUector dexmty collector. deputy coUector and weigher, &c . weigher, gauger, &c inspector inspector inspector inspector inspector inspector aid to the revenue night watchman CASTINE, MAINE. 1 1 2 1 collector deputy coUector and inspector deputy collectors and inspectors... deputy coUector and inspector 1 2 1 1 deputy coUector and inspector temporary inspectors aid to the revenue inspector. $730 690 668 366 00 00 25 00 BELFAST, MAINE. 1, 767 26 1,401 71 2,190 00 660 83 261 00 400 00 267 74 . 200 00 WALDOBORO', MAINE. 1, 460 00 288 00 1, 513 48 .. 1 collector ..' 1 deputy collector 2 dexjuty coUectors, inspectors, weighers, *&c 1 deputy coUector. inspector, weigher, &c.-.. 1 deputy coUector, inspector, weigher, &c ^ , 1 deputy collector, inspector, Aveigher, &c 1 temporary inspector . 1 temporary.insiDCctor 1 coUector ". 1 deputy coUector, inspector, &c 1 deputycoUector, inspector, &c 1 deputy coUector, inspector, &c ! 1 deputy coUector, inspector, . &c 1 deputycoUector, inspector, &c 1, 751 99 1 deputy coUector, inspector, 1, 095 00 &c 705 00 1 deputy coUector, inspector, 98 63 &c 216 00 1 deputy coUector, inspector, 250 00 &c '. FRENCHMAN'S BAY, MAINE. 1 coUector..'......." 1 special deputy coUector and inspec: tor 1 deputy coUector and inspector 2 deputy collectors and .inspectors... 1 inspector '. 1 insi^ector 1 inspector 1 inspector 1 inspector 1 inspector". Agg. compensation. 2, 774 16 weigher, :.. weigher, 1,127 34 1,095 00 weigher, 1, 019 50 weigher, 828 00 weigher, 701 45 weigher, 601 60 weigher, 300 00 weigher, 159, 86 WISCASSETT, MAINE. 1 2 1 1 1 1 1 1 coUector deputy coUectors,- inspectors, & c . . . . deputy coUector, inspector,,&c , deputy coUector, insjjector, &c '. deputy collector, for five months . . . deputy coUector, for five months... deputy coUector, for five months... deputy collector, for five months... 1, 200 00 812 00 1, 200 00 957 00 246 00 525 01 ,500 00 BATH, LIAINE. 1, 065 00 568 00 1 collector ..., 1 deputy coUector, inspector, weigher, &c 1 deputy coUector and inspector 1 inspector : 1 inspector 1 inspector 1 inspector 1 inspector 1 inspector 1 inspector 1 inspector 3, 000 00 1, 500 00 1, 095 00 1,500 00 1,500 00 1, 232 00 1, 095 00 912 00 1, 008 00 270 00 PORTLANT) AND FALMOUTH, MAINE. 183 00 991 94 1 coUector 174 00 3 deputy coUectors... 1 clerk, "at $1,500 per annum 2,161 71 J clerk and superintendent of warehouses, at $1,300 per annum ' 2, 676 00 2,190 00 3 clerks, at $1,300.per annum, each. .. 912 50 2 clerks, at $1,200 per annum, each... 655 2,190 500 200 459 02 00 00 00 00 145 66 62 50 171 87 2, 683 57 1, 500 00 1, 460 00 1, 460 00 1,125 36 1, 095 00 730 00 600 00 500 .00 350 00 , 67 25 6, 400 00 9, 000 00 1,405 97 1, 299 98 3, 443 01 2, 370 33 302 REPORT ON T H E FINANCESl Statement of the number of persons einployed for the collection of customs, ^c.—Continued. District, number of persons, and Dccupation. Agg. compensation. District, number of persons, and occupation. GLOUCESTER, MASS.—Continued. PORTLAND AND PALMOUTH, ME.—Cont'd. 1 2 1 1 1 6 1 1 clerk, at $1,100 per annum clerks, at $1,000 per annum, each... clerk, at $2 per day, 44 days surveyor, salary and fees deputy siu-veybr special inspectors, at $4 per day, each. permanent inspectors, at $3 50 per day, each temporary inspectors, at $3 per day, each ..'. ...'..temporary inspectors, at $2 per day, each...' temporary inspectors, at $2 per day, each..'. : weighers, gaugers, and measurers. . weighers, gaugers, and measurers, occasional ' appraiser assistant ap^jraiser. ." 2 3 2 1 storekeepers, at $4 per day, each . .*. storekeepers, at$3 50 per day, each . boatmen, at $2 per day, each porter " 1 1 1 1 collector inspector, at $2 per day inspector, at $2 per day inspector, at $2 per day 15 9 2 19 2 2 1 examiner !': $1, 099 88 2, 000 00 88 00 1, 981 89 2, 500 00 17, 955 50 9, 852 00 1,460 00 2, 900 00 4, 000 00 3, 430 08 2, 918 48 2, 500 00 1, 272 00 2, 920 00 1, 818 00 1, 460 00 511 60 250 . 500 "100 626 00 00 00 00 KENNEBUNK, BIAINE. 173 75 600 00 468 00 YORK, MAINE. 1 collector 2 inspectors 272 48 200 00 PORTSMOUTH, N. H. 1 1 1 1 1 collector surveyor inspector and deputy collector inspector and deputy coUector insi^ector and weigher, gauger, and measurer 2' inspectors 1 inspector 2 inspectors, for three months . .•. 1 inspector, secret, fbr thirty days '... 1 porter and watchman '. 1, 000 54 456 22 1, 460 00 250 00 1, 460 00 2, 920 00 1, 322 00 460 00 75 00 400 00 ; NE^VBURYPORT, MASS. 1 1 1 1 coUector surveyor • inspector inspector, weigher, gauger, and measurer 1 inspector and deputy coUector 1 inspector, &,c 960 00 506 00 1, 095 00 1,095 00 1, 095 00 250 00 GLOUCESTER, MASS. 1 1 1 1 2 1 2 1 coUector surveyor deputy coUector and inspector.' clerk." inspectors inspector aids to the revenue boatman , janitor keeper of custom-house. aid to the revenue , aid to the revenue aid to the revenue... 1 1 1 1 1 1 1 1 1 3 1 1 1 1 1 1 1 1 1 collector deputy collector and inspector.. clerk 'and inspector surveyor storelieeper and inspector, 5 months] measurer ...». .:....'.. weigher and gauger inspector : inspector ' inspectors inspector ' inspector, for 5 months inspector inspector boatman boatman boatman, for 5 months special examiner of drugs porter and messenger 1 1 2 1 1 collector deputy coUector and inspector . inspectors deputy coUector and inspector seaman SALEM AIH) BEVERLY, MASS. 6, 728 00 SACO, MAINE. 1 coUector 1 inspector3 inspectors 1 1 1 1 1 3, 000 00 948 86 1,500 00 1, 000 00 2, 920 00 300 00 1,460 00 360 00 MARBLEHEAD, MASS. BOSTON AND CHARLESTOVm, JMASS. 1 coUector 3 deputies 1 cashier 1 assistant cashier 6 fourth-class clerks 15 third-class clerks 18 second-class clerks 5 first-class clerks . 2 clerks, at $1, 500 per annum, each.. 1 clerk. 5 clerks 1 clerk 1 messenger : 3 assistant messengers 7 laborers • 1 engineer — 94 inspectors, at $4 per day, each 1 inspector, at $3 per day 1 inspector, female •. 2 deputies at Hingham and Cohasset. 45 night inspectors, at $3 per day, each 10 weighers 4 gaugers 3 measurers ' 14 weighers and measurers, foremen . 15 measurers 60 weighers' laborers 4 revenue boatmen, at $2 50 per day, each . . : 1 boat messenger 1 superintendent of i)ubUc stores.... 22 storekeepers, at $4 per day, each, paid by mercha;nts 2 storekeepers 1 storekeeper, paid by merchants . . . 3 assistant storekeepers, paid by merchants '.. 2 special assistant storekeepers 4 storekeeper's clerks REGISTER. 303' Statement of the number of persons einployed for the collection of customs, ^"c—Continuecl. District, number of persons, and occupation. Agg. compensation. District, number of persons, and occupation. EDGARTOWN, MASS. BOSTON AND CHARLESTOAVN—Cont'd. 1 storekeeper's clerk 11 laborers, at ^2 25 per day, each 1 naval officer i 1 deputy 1 assistant deputy 4 clerks, at $1, 800 per annum, each.. 4 clerks, at $1, 800 per annum, each.. 1 messenger .^. 1 surveyor 2 deputies 1 clerk 1 clerk 1 clerk. 1 clerk 1 messenger 1 general appraiser 2 appraisers 2 assistant appraisers 2 clerks, at $2, 000 per annnm, each.. 3 clerks, at $1, 800 per annum, each . 4 clerks, at $1, 600 per annum, each.. 5 clerks, at $1, 400 per annum, each.. 1 clerk 7 laborers, at^853 75 per annum, each. 1 laborer 1 laborer . $1,100 00 7, 746 75 3, 000 00 2, 500 00 2, 000 00 7, 200 00 6, 400 00 800 00 4, 455 00 5, 000 00 1, 800 00 1, 460 00 1, 275 00 1, 200 00 700 00 3, 000 00 6, 000 00 5, 000 00 4, 000 00 5, 400 00 6, 400 00 7, 000 00 1,100 00 5, 976 25 950 00 850 00 PLYMOUTH, MASS. 1 •1 1 1 1 coUector in-spector ...• inspector inspector inspector ^ ....... ^.. — ,... 1, 444 72 1, 095 00 400 00 300 00 200 00 BARNSTABLE, MASS, 1 1 1 1 2 2 1 1 1 coUector deputy coUector and inspector deputy coUector and inspector deputy coUector and inspector deputy coUectors and inspectors, at $400, each deputy collectors and inspectors, at $500, each aid to the revenue keeper of the custom-house special inspector .-. FALL R I V E R , MASS, 1 collector 1 deputy coUector, inspector, weigher, &c 2 inspectors, weighers, &c., at $1,482 per annum, each 2 temj)orary inspectors and weighers, a,t $219^ each 1 weigher, gauger, and measurer 1, 036 00 1, 095 00 900 00 €00 00 1 1 1 2 1 2 1 1 $863 16 1, 350 00 1, 095 00 '2, 539 66 . 500 00 873 91 420 00 110 00 NANTUCKET, MASS. 171 85 269 35 200 00 PROVIDENCE, R. L 1 coUector 1 surveyor at Providence, to December 31,1868 1 surveyor at East Greenwich, to December 31, 1868 1 surveyor at Pawtucket, to December 31,1868. 2 inspectors, alternates 3 inspectors, at $4 per day, each 1 inspector, ^measuring lumber, at $4 per day 1 inspector^ at $4 per day , 1 inspector, messenger, &c., at $4 per day 1 inspector, measurer, fees and $4 per day :... 2 inspectors, weigners,.gaugers, «fec., fees 1 secret inspector, to December 31, .1868, at $2 50 per day. 1 inspector at Pawtuxet 1 inspector at East G-reenwich 1 weigher, fees, to December 31,1868.. 1 boatman, Pawtuxet, $50 per month.. 3, 000 00 541 49 125 00 100 00 I, 460 00 3, 364 00 436 00 1, 460 00 1, 349 94 1, 500 00 3,000 00 460 914 300 750 600 00 00 00 00 00 800 00 BRISTOL AND WARREN, R. L 1 1 1 2 1 2 2, 308 00 2 1 1 1,366 00 2, 964 00 438 00 220 00 3, 000 00 1, 460 00 1, 460 00 1,460 00 500 00 300 00 125 00 160 00 120 00 1,000 00 600 00 60 00 48 00 coUector . . . . inspector. inspector temporary inspectors . temiDorary inspector... gaugers.'. surveyors boatman storekeeper 525 66 1, 095 00 111 11 244 00 36.00 189 36 341 05 216 "00 28 00 NEWPORT, R. I. 1 1 1 1 1 coUector deputy coUector and inspector inspector inspector, weigher, and measurer , inspector inspector inspector .. inspectors, at $80 per month, each inspector aid to the revenue. , boatman temporary clerk admeasuiement.clerk , coUector, $250 and fees deputy collector and inspector deputy coUector and inspector temporary inspectors, at $1,269 83 . per annum, each temporary inspector night inspectors revenue boatman revenue boatman. 1 collector 1 deputy coUector and inspector .. 1 inspector 1, 000 00 300 00 350 00 1,116 00 NEW BEDFORD, 1VLA.SS. 1 1 1 1 1 1 1 2 1 1 1 1 1 Agg. compensation. 1 1 2 1 1 1 1 4 1 1 1 coUector superintendent of Ughts agent of marine hospital, fees surveyor at Newport, to December 31,'1868 surveyor at North Kingston, to December 31,1868 surveyor at Tiverton, to December 31,'1868 deputy collector inspectors, at $3 per day, each inspector at North Kingston, fees .. inspector at North Kingston, fees .. inspector at Dutch Island inspector at New Shoreham inspectors, occasional : measurer, fees gauger, fees boatman , •. 1, 332 03 155 42 75 131 93 131 93 108 33 1, 200 00 2,190 00 200 44 80 79 600 00 200 00 1,148 00 91 08 148 20 500 00 304 REPORT ON THE FINANCES. Statenient of the number of persons employed for the collection of customs, ^-c—Continued. District, number of persons, and occupation. Agg. compensation. N E W YORK CITY, N . Y.—Contiuued. STONINGTON, CONT?. 1 1 1 1 1 collector inspector •. boatkeeper surveyor at Pawcatuck inspector at Mystic • 1 1 1 1 1 1 collector clerk inspector inspector inspector at Black Point inspector, weigher, gauger, &c 1 1 3 2 1 collector deputy coUector and inspector surveyors ; inspectors janitor MIDDLETOWN, CONN. N E W HAVEN, CONTf. 1 collector 1 deputy coUector 2 inspectors and clerks,at $1, 500 pei? annum, each 2 weighers and gaugers, at $1,500 per annum, each 3 day inspectors 2 day inspectors 1 day inspector 1 day inspector 1 day inspector 1 day inspector 1 day inspector 1 night inspector 2 boatmen and temporary inspectors. 1 messenger and porter'. 1 laborer F A I R F I E L D , CONTs^. 1 1 1 1 1 collector, $250 and fees deputy coUector inspector inspector night insjpector 1 1 1 1 1 collector deputy collector surveyor inspector inspector 1 1 1 1 1 1 1 8 coUector assistant coUector auditor assistant auditor assistant auditor cashier assistant cashier deputy collectors,at $3, 000 per annum, each clerk clerks, at $3, 000 per annum, each. . clerk clerks, at $2,500 per annum, each.. clerk, at $2,200 per annnm clerks, at $2,000 per annum, each.. clerks, at $1,800 per annum, each.. SAG HARBOR, N . Y. .' N E W YORK CITY, N. Y. V 20 26 47 69 46 2 1 1 2, 430-24 3 clerks, at $1,600 per annum, each clerks, at $1,500 per annum, each.. clerks, at $1,400 per annum, each.. clerks, at $1,200 per annum, each.. clerks, at $1,000 per annum, each. clerks, at .$800 per annum, each... superiiitendent of custom-house.. assistant custom-house keeper messengers,.at $1,000 per annum, each •. 1, 800 00 802 00 15 messengers,, at $900.. per .annum, 550 00 each 200 00 1.1 messengers, at $800 per annum, 840 96 each 22 messengers, at. $750 .per. annum, each 3 messengers, at. $700 per annum, 1, 333 21 each 650 00 2 messengers, at $600 per annum, • 895 27 each 422 00 3 ushers, at $1,100 per annum, each.. 600 00 1 porter, at $900 per annum 13 porters, at $720 per annum, each.. 8 watchmen, at $1,000 per annum, a each 3,400 00 2 watchmen, at $130 per annum, each 2, 000 00 1 engineer, at ,$1,200 per annum 3, 000 00 4 firemen, at $720 per annum, each . 1 janitor at 23 Pine street 3, 000 00 2 carpenters, at $1,277 50 per annum, 3,108 00 each -----169 00 1 opener and packer, seizure room . 1, 029 00|244 inspectors, at$l,400per annum,each 30 00 1 insp(3Ctor at Troy 72 00 1 captain night watch 60 00 2 Ueutenants night watch, at $1,200 48 00 ])er annimi, each 1, 095 00 110 night inspectors, at $1,095 per an-. 726 43 num,each •. 500 00 19 weighers-, at $2,500 per annum, each 26.00 8 gaugers, at $2,000 per annum, each 1 assistant coUector at Jersey City.. 1 surveyor at Troy '... 1 warehouse superintendent 2, 716 57 103 storekeepers, at $1,460 per annum, 1, 450 22 each 200 00 1 assistant storekeeper 125 00 9 measurers of vessels, at $1,460 per 90 00 annum, each 1 meas nrer of marble 1 inspector of c i g a r s . . : 3 aids • to inspector of cigars, at 967 64 $860 75 i)er annum, each 300 00 1 superintendent of marine hospital. 267 52 1 apjpraiser at large 180 00 1 clerk to ai^praiser at large 120 00 1 clerk to appraiser at large 1 a.ppraiser j. 10 assistant appraisers, at $3,000 per annum, each 6, 400 00 24 examiners, at $2,500 per annum, 5,000.00 each 1 7, 000 00 9 examiners, at $2,000 per annum, 5, 000 00 each 2, 700 00 11 examiners, at $1,800 per annum, 5, 000 00 each 3, 500 00 1 examiner, at $1,600 per annum 9 clerks, at $1,500 per annum, each . . 24, 000 00 33 clerks, at $1,200 per annum, each . . 3, 500 00 3 clerks, at $1,000 per annum, each .. 9, 000 00 3 messengers, at $900 per annum, 2, 700 00 each 35, 000 00 5 openers and packers, at $1,173 75 2, 200 00 per annum, each 52, 000 00 84 openers and packers, at $939 per 55, 800 00 annum, each $931 400 144 150 500 NEW LONDON, CONN. 1 3 1 14 1 26 31 District, number of persons, and occupation. 00 00 00 00 00 REGISTER. 305 Statement of the nimiber of jyersons employed for the collection of customs, ^'c.—Continued. District, number of persons, and occuxDatioii. Agg. comX')ensation. District, number of persons, and occux^ation. Agg. comxiensation. (5APE VINCENT, N . Y.—Continued. N E W YORK CITY. N . Y.—Continued. 5 dexmty coUectors and insx^ectors... $3,650 00 1 inspector 730 00 7, 500 00 2 inspectors 1, 372 50 2, 500 00 1 temporary aid ',at $1, 095 per an10, 000 00 num . *. 93 00 4, 000 00 9 temporary aids, at $730 x^^r annum, each 21, 600 00 3, 358 00 14, 400 00 OSWEGO, N. Y. 6, 000 00 12, GOO 00 2,557 74 , 1, 300 00 1 collector 1, 604 39 14, 400 00 1 deputy collector 375 00 2, OOO 00 1 special dex^uty 1, 375 OO 900 00 2 dex^uties at outside x^orts 1, 000 GO 1 dex^uty at outside x^orts 1, 600 00 1 deputy and insxiector 1, 460 00 4, 500 00 1 inspector 1,409 00 3, 285 00 10, 000 00 3 inspectors 3, 285 00 6, 000 00 3 inspectors and measurers 7, 000 00 2 inspectors, at $315 x^er annum, each 630 00 5, 200 00 3 inspectors, at $825 x^er annum, each 2, 475 00 747 00 1 inspector ' , 2, 700 00 2 insiiectors, at $457 50 x^er annum, 720 00 each 915 00 1 insxiector 198 00 ALBANY, N. Y. 1 watchman 545 50 3, 300 00 3 clerks, at $1,100 per annum, each . . 3, 762 00 3 clerks, at $1,000 per annum, each .., 3, 000 00 1 surveyor 1 deputy coUector and inspector 730 00 • 1,460 00 1 clerk 1 temporary clerk 480 00 1 sax^erintendent of warehouse, x^aid by Avareliouse owners 1, 095 00 CHAMPLAIN, N. Y. 5 grain insx^ectors, x^'^^i^l l>y ware1,760 00 house owners 1 collector, (comxiensation not re1 grain insx:)ector, paid by warehouse owners 329 00 ported.) 1, 685 48 2 deputy collectors and inspectors... 3, 600 00 GENESEE, N. Y. 3 deputy collectors and inispectors... 1, 000 00 1 dex^uty collector and inspector — 1, 800 GO 1 coUector 2, 523 00 3 dejjuty collectors and insiiectors... 800 00 1 deputy coUector 1, 650 00 1 deputy collector and inspector . . . 1 dexjuty collector 1, 200 00 4 dei)uty collectors and inspectors, 3, 242 50 2 deputy coUectors, at $649 per anat $2 50 per day, each 6 inspectors, at $2 50 per day, each . 5, 475 CO 1, 298 00 num, each 1 dej.)uty coUectoi', inspector and 1 deputy collector 1, 000 00 clerk 2, 000 00 4 insx^ectors, at $912 50 x^er annum, 630 00 1 inspector and night watchman... each • 3 650 00 550 00 6 inspectors, at $1,095 per anniim, 4 inspectors, (discontiniied) 155 00 1 inspector, occasional each ^ 6, 570 00 75 00 5 insx^ectors, foi' three months, at $4 1 inspector, female 300 00 1 boatman 1,857 00 per day, each 650 00 2 insxDCctors, at $325x)er annum, each. 1 naval officer 3 deputy naval officers, at $2,500 i)er annum, each 1 auditor ^1 clerks, at $2,500 per annum, each . . 2 clerics, at $2,000 per aunum, each . . 12 clerks, at $1,800 per annum, each . . 9 clerks, at $1,600 per annum, each . . 4 clerks, at $1,500 i)er a,nnum, each . . 9 clerks, at $1^400 per annum, each . . 1 cleric, at $1,300 per annum 12 clerks, at $1,200 per annum, each . . 2 clerks, a,t $1,000 per annum', each . . 1 clerk, at $900 per annviin-.' 2 messengers, at $800 per annum, each 1 surveyor • 4 deputies, at $2,500 per annum, each 4 clerks, at $1,500 per annum, each .. 5 clerks, at $1,400 per annum, each .. 4 clerks, at $1,300 per annum, each .. 3 messengers, at $900 ^QV annum, each 1 porter $4, 950 00 OSWEGATCHIE, N. Y. NIAGARA, N. Y. 1 1 1 1 1 5 collector • deputy collector and inspector . . . dexjuty collector and inspector . . . deputy collector and inspector . . . dex:)uty collector and inspector . . . deputy collectors and inspectors, at $800 per annum, each. 2 clerks :. 3 insx:)ectors, at $3 per day, each 2 inspectors, at $2 50 pei'day, each. 2 inspectors, at $2 per day, e'ach 3 night watchmen, at $2 50 x^er day, each 1 inspector 1 inspector 2 secret detectiA'cs, at $2 per day, each CAPE VINCENT, N. Y. 1 collector, (compensation not reX')orted.) 1 sxiecial dex^uty collector and insxiector -' 8 deputy coUectors and inspectors.. 20 P 2, 500 00 1, 200 00 1,050 00 727 34 1, 500 00 4, 000 00 886 50 3, 246 00 977 50 1, 460 00 1 1 1 3 1 1 1 1 1 2 2, 737 50 1, 200 00 1 42 86 1 1 1, 046 00 1 1 1 4 1 1, 200 00 6, 847 50 2 collector deputycoUector and insxiector dexmty collector and inspector depnty coUectors and inspectors... dexmty collector and ins]3ector, XDaid by railroad companies dexjuty collector and. inspector dexmty collector and inspector deputy collector and inspector : dexmty coUector and insx>ector deputy coUectors and in specters, at $458 x^er annum, each.'. dexmty coUector and insxiector— speciad inspector insxiector inspector inspector inspector in specters, "^^i^ by railroad companies . . : insx'>ector, x^a-id by raikoad comX^anies ' deputy coUectors, paid by railroad comxDany ...?. , 2, 500 00 1,800 00 1, 500 00 2, 737 50 528 00 740 00 738 00 572 50 483 00 916 00 246 00 1, 460 00 912 50 730 00 307 50 300 00 3, 604 44 884 81 1, 825 00 306 REPORT ON THE FINANCES. Statement ofthe number of persons employed for tlie collection of customs, <f-c.—Continued. District, number of x^^rsons, and occupation. Agg. comxiensation. NIAGARA, N . Y.—Continued. BRIDGETOWN, N. J . 1 1 1 1 1 1 1 1 2 deputy collector dexi)uty coUector deputy collector deputy collector and watchman... deputy coUector and watchman... aid to the revenue aid to the revenue aid to the revenue aids to the rcA'^enue, at $246 per annum, eacli 1 night watchman 1 female examiner $760 00 496 00 124 00 1,200 00 912 50 912 50 730 00 306 00 492 00 392 50 547 50 BUFFALO CREEK, N. Y. 1 collector 1 deputy collector , 4 deputy collectors, at $3 per day, each 1 deputy collector 1 deputy collector 1 cashier 24 .inspectors, at $3 i)er day, each..... 1 insx»ector 2 inspectors and clerks, at $4 per day, each 1 inspector and clerk, at $750 per annum 1 clerk 1 cl^rk 1 clerk 1 detective 1 watchman 1 janitor 1 fireman 2. 500 00 1,800 00 3, 496 00 1, 44.4 00 1,182 50 1, 642 50 L9, 812 00 730 00 2, 828 00 218 75 1, 500 00 1,.200 00 1,277 50 530 00 452 00 600 00 600 00 DUNKIRK, N. Y. . 1 1 3 1 coUector deputy collector inspectors, at$2 50 per day, each.. traveling aid '. ". 1 1 1 1 collector deputy inspector inspector 1,000 00 912 50 1,895 00 205 00 N E W A R K , N. J . — 930 00 1,167 00 1,023 00 1, 460 00 P E R T H AMBOY, N. J . 1 1 1 2 1 1 1 1 collector surveyor dex:)uty collector inspectors inspector inspector inspector inspector - 489 97 150 00 700 00 1, 200 00 436 95 135 34 92 22 354 IG L I I T L E EGG HARBOR, N. ,J. 1 collector, (compensation not reported.) 4: inspectors, at $3 x^er day, each, (amount not stated.) 1 boatman, at $3 per- day, (amount not-.stated.) GREAT EGG HARBOR, N . J . 1 coUector 1 insxoector 727 37 547 50 BURLllS'GTON,. N. J . 1 coUector District, nitmbet of persons, and occupation. 514 62 1 collector ' 1 deputy coUector...'. PI-IILADELPimV, P A . 1 coUector 2 deputy collectors, at $3,000 per annum, each 1 assistant coUector at Camden 1 sui'veyor at Chester 1 cashier 1 assistant cashier, at $2,000 per annum '. 2 clerks, at $1,800 pei^annum, each.. 2 clerks, at $1,600 per annum, each . 9 clerks, at $1,400 per annum, each .. 10 clerks, at $1,300 per annum, each ., 1 clerk, at $1,200 x:>er annum 1 messenger, at $912 50 x^er annum.. 1 porter, at $650 x^er annum 1 fireman, at $912 50 per annum 2 nightwatchmen, at $912 50x)er annum, eacli. 62 day inspectors, at $1,460 x^er annum, each '. 2 sxiecial inspectors, at $1,460 x^er annum, each 1 day inspector, at$l, 400 per:iunum 1 specialagent 1 messenger to inspectors, at $912 50 per annum 1 captain niglit inspectors, at $1, 400 XDcr ann am 1 lieutenant night insx^ectors, at $1,200 per aiinun.! 26 night inspectors, at $912 50 per annum, eacli 6 night watchmen, at $912 50 per annum, each 1 United States weigher 4 assistant weighers, at $1,460 per anmnn, each 6 regular beamsmen, at $1,095 per annum, each 4 temporary beamsmen, at $1,095 per annum, each 1 foreman to laborers, at $912 50 per annum 2 gaugers, at $1,485 per annum, each 2 tempoT'ary gaugers, at $1,485 per annum, each 1 measurer, at $1,485 per annum... 1 measurer, at $1,485 per annum... 2 measurers, at $1,200 x>er a,nnum, each 1 inspector a,t Lazaretto 1 inspector at Marcus Hook, at $1 50 per day 1 inspector at Bristol, at $1 50 -per day..-. 4 bargemen, at $912 50 I^QV annum, eacli 1 naval ofiicer 1 deputy naval officer 1 clernc". 1 clerk 2 clerks, at $1,400 -p(>r annum, each. 4 clerks, at $1,300 jJer annum, each. 1 messenger 1 surveyor ] dexiuty surveyor 1 clerk." '. 1 clerk, at $1,400 per aamum 1 admeasurement clerk : 2 admeasurement clerks, at $1,095 per annum, each 1 marker 1 messenger '. REGISTER. "^ 307 Statement of the mimber of persons employed for the collectionof customs, ^"C.—Continuecl. D i s t r i c t , n u m b e r of p e r s o n s , a n d occux^ation. A g g . comXDensation. PHILADELPHIA, PA.—Continued. 1 1 1 1 2 g e n e r a l apxiraiser clerk messenger, a t $912 50 p e r a n n u m . . local a p p r a i s e r a s s i s t a n t a.ppraisers, a t $2,500 x^er annirm, e a c h 1 examiner '. 2 e x a m i n e r s , a t $1,500 -pex a n n u m , each 2 examiners, a t $1,400 x^er a n n u m , each 1 clerk , 3 clerks, a t $1,400 p e r a,nnum, e a c h . . 8 p a c k e r s , a t $1,003 75 p e r a n n u m , each 1 mesf;enger 1 marker ^ 1 j a n i t o r , a t $2 25 p e r d a y 1 a s s i s t a n t s a m p l e r , a t $2* 25 p e r d a y . 1 laborer, a t $2 25 p e r d a y '.. 1 laborer, a t $2 25 p e r d a y 1 storekeeper 1 s t o r e k e e p e r ' s clerk 1 suxDerintendent • of w a r e h o u s e , a t $1, 600 p e r a n n u m 15 a s s i s t a n t storekeex^ers, a t $1,460 p e r annuna, e a c h 17 a s s i s t a n t s t o r e k e e p e r s , a t $1, 095 per annum, each 2 foremen, a t $912 50 p e r a n n u m , each 1 d a y Avatchman 1 3.ngh t w a t c h m a n 10 m a r k e r s , a t $900 p e r a n n u m , e a c h . . 1 1 1 2 collector dejiuty collector a n d i n s p e c t o r — insx:iect6r t e m p o r a r y i n s p e c t o r s , a t $1, 078 50 X^er a n n u m , each 3 t e m p o r a r y i n s p e c t o r s , a t $441 67 p e r a n n u m , each BALTIMORE, MD.—Continued. $3, 000 00 1, 400 00 875 00 3, 000 00 5, 000 00 1, 800 00 3, 000 00 2, 800 00 1, 600 00 4, 200 00 9, 975 00 912 50 900 00 819 00 819 00 819 00 193 50 1,500 00 1, 400 00 1, 525 00 15, 244 00 4,196 00 1, 825 00 912 50 912 50 6,141 00 1, 000 00 1, 400 00 1. 095 00 2,157 00 1, 325 00 PITTSBURG, PA. 1 siu^veyor, (compensation n o t reported.) 1 deputy surveyor and clerk 1 clerk," s u r v e y o r ' s office 1 storekeex^er'. 1 j a n i t o r a n d w a t c h m a n , a t $1 25 p e r <lay 1,400 00 900 00 500 00 638 75 DELAWARE, DEL. 1 1 1 2 1 1 4 collector dexDuty coUector a n d i n s p e c t o r d e p u t y collector and i n s p e c t o r d e p u t y coUectors and i n s p e c t o r s . . . d e p u t y coUector a n d i n s p e c t o r messenger oarsmen, a t $100 p e r a n n u m , e a c h . 3, 078 76 1, 200 00 700 00 1,600 00 500 00 365 00 400 00 1 collector, (comxiensation n o t reported.) 2 d e p u t y coUectors, a t $3,.000per ann u m , each 1 d e p u t y coUector, a t H a v r e de Grace 1 c a s h i e r of c u s t o m s , a t $2, 500 x^er annum 2 c l e r k s , a t $1, 800 p e r a n n u m , e a c h . , 3 clerics, a t $1, 600 p e r a n n u m , e a c h . . 4 clerks, a t $1, 400 p e r a n n u m , e a c h . . 6, 000 00 . 2 clerks, a t $1, 500 -per a n n u m , each... 7 clerks, a t $1, 200 p e r a n n u m , e a c h . . 29 insxiectors, a t $1, 460 -pei a n n u m , each 1 female i n s p e c t o r 6 aids t o t h e r e v e n u e , a t $1, 460 p e r a n n u m , each 1 special aid, a t $1, 095 x^er a n n u m . . 1 weigher ; 1 clerk 8 a s s i s t a n t w e i g h e r s , a t $1, 095 p e r a n n u m , each 4 special a s s i s t a n t Aveighers,at $1,095 X^er a n n m n , e a c h 24 l a b o r e r s 1 ganger , 1 measurer 3 assista.nt measm^ers, a t $1, 095 p e r ajinum, e a c h 2 sxiecial a s s i s t a n t m e a s u r e r s , a t $1, 095 x^er a n n u m , e a c h 2 laborers 1 captain of t h e Avatch 1 l i e u t e n a n t of t h e Avatch 2 v a u l t AVatchmen, a t $1, 095 x^er ann u m , each -. 35 AVatchmen, a t $912 50 p e r a n n u m , each 6 b o a t m e n , (now abolished,) at $912 50 p e r a n n u m , e a c h 2 m e s s e n g e r s , a t $912 50 x^ier a n n u m , each 1 x^orter, a t $912 50 x^er a n n u m 2 m a r k e r s , a t $912 50 -pei a n n u m , each .' 1 suxDCrintendent of b u i l d i n g s 1 clerk — 1 clerlv 4 x'iorters, a t $912 p e r anniim, e a c h . . . 3 laborers 1 n a v a l officer, (comxDensation n o t reported.) 1 d e p u t y n a v a l offieer 1 clerk" • 1 clerk 2 clerks, a t $1, 500 p e r a n n u m , e a c h . . 1 clerk, a t $1, OOO p e r a n n u m 1 messenger 1 s u r v e y o r , (compensation n o t re-' X")orted.) , 1 d e p u t y surA^eyor 1 clerk." '. 1 clerk 1 .messenger 1 g e n e r a l apxDraiser 2 ax^xDraisers, a t $3, 000 x^er a n n u m , • each -. 1 clerk , 4 clerks, a t $1, 400 p e r anntmi, e a c h . 1 clerk 4 p o r t e r s , a t $912 50 p e r a n n u m , each 1 laborer 1 1 1 1 2 BALTIMORE, MD. A g g . comxiensation. D i s t r i c t , n u m b e r of p e r s o n s , a n d occnx^ation. ANTTAPOLIS, MD. coUector surveyor surveyor surA^eyor reA^eniie b o a t m e n . 1, 3, 4, 5, 916 600 800 349 63 00 00 64 42,166 00 1, 095 00 6, 980 909 1, 980 1, 40O 00 00 00 00 8, 760 00 1, 440 12, 693 1, 500 1,500 00 44 00 00 2, 964 00 183-00 26 24 1, 200 00 1, 000 00 2,190 00 , 31, 507 50 1, 845 00 1,825 00 912 50 1,825 1, 000 1, 610 1, 200 3, 650 971 00 GO 00 00 00 00 2, 500 00 1, 800 00 1, GOO 00 3, 000 00 941 C3 912 50 2, 500 1, 460 1, 314 912 3, 000 00 00 00 50 00 6, 000 00 1, 800 00 5, 600 00 1, 200 00 3, 650 00 891 00 333 202 150 89 160 85 CO 00 40 00 TOWN CREEK, MD. 160 00 1 surA^eyor 800 00 $3, 000 00 8, 400 00 EASTERN MARYLAND. 1 coUector a n d Hgfits 1 in.speotor 1 clerk s u p e r i n t e n d e n t of •... , 1, 239 00 1, 460 00 800 00 308 REPORT ON T H E FINANCES. Statement of the number of persons employed for the collection of customs, ^x.—Continued. D i s t r i c t , n u m b e r of p e r s o n s , a n d occux:)ation. D i s t r i c t , n u m b e r of p e r s o n s , a n d 0CCUX3 ation. A g g . compensation. PARKERSBURG, AVEST VA. GEORGETOAVN, D. C. 1 collector 2 dexDuty coUectors a n d i n s p e c t o r s . . 1 inspector, Aveigher, g a u g e r , a n d measurer 1 d e p u t y inspector 1 laborer $2, 036 49 2, 400 00 ALBEMARLE, N. C. 1, 200 00 200 00 622 00 ALEXANDRIA, A^A. 1 collector, (compensation xiorted.) 1 d e p u t y collector 2 insx^ectors 1 laborer not rei... 424 20 350 00 300 00 RICHMOND, VA. 1 1 1 1 1 1 1 1 collector d e p u t y collector d e p u t y collector inspector inspector clerk janitor watchman 2,179 39 150 00 1,408 00 124 00 1, 460 00 1,460 00 912 50 730 00 collector 1 d e p u t y collector 1 inspector 2 b o a t m e n , a t $195 p e r a n n u m , e a c h 547 300 1, 460 390 08 00 00 00 PETERSBURG, A'A. collector d e p u t y coUector a n d c l e r k insx:)ector inspectors , 590 22 1,800 00 1, 460 00 2,880 00 NORFOLK AND PORTSMOUTH, A'A. 1 1 1 1 1 5 1 1 1 1 1 1 1 1 1 1 4 collector d e p u t y collector marine clerk Avarehouse c l e r k temporary clerk insx:)ectors, a t $1,460 x^er a n n u m , each ins]D ector a t Suffollc inspector at Princess A n n e inspector at P o r t Monroe weigher and gauger storekeexier measurer AVatchman t e m p o r a r y Avatchman janitor "messenger b o a t m e n , a t $480 p e r a n n u m , e a c h . . 3, 000 1, 800 1, 500 1, 500 900 00 00 00 00 00 7, 300 00 124 00 77 50 216 00 1, 500 00 148 00 10 75 912 50 90 00 400 00 150 00 1, 920 00 CHERRYSTONE, VA. 1 1 1 3 collector i n s p e c t o r , a t $4 p e r d a y surA-eyor r e v e n u e b o a t m e n , a t $30 p e r m o n t h , each in.. . .. . PAMLICO, N. C. 1 collector; s a l a r y $1,000 a n d f e e s . . 2 dexmty collectors a n d inspectors, a t $"4 p e r da.y, erfch 1 insxiector, (discontinued.) a t $4 x^er day 1 d e p u t y collector a n d inspector, a t $4 xjev d a y 1 d e p u t y collector a n d i n s p e c t o r , a,t $2x:)'erday 2 r e v e n u e b o a t m e n , a t $25 x^er m o n t h , each ; 1 insxiector, a t $30 p e r m o n t h 2 roA'enue boatmen", at$25x3ermonth, each BEAUFORT, N. C. AA^ILMINGTON, N. C. 1 d e p u t y collector 1 clerk." 7 i n s p e c t o r s of c u s t o m s , a t $1,460 p e r arn:unn, e a c h 1 storelceeper, g a u g e r , &c , 2 reA^eniie b o a t m e n , a t $360 x^er ann u m , each 1 messenger 1 collector, ( c o m p e n s a t i o n n o t rexiorted.) GEORGETOAVN, S. C. 1 1 1 2 collector sx3ecial i n s p e c t o r • insxiector.'. b o a t m e n , a t $50 p e r m o n t h , e a c h . . 1 1 1 1 1 1 1 1 13 collector d e p u t y collector c l e r k "and a u d i t o r toreign e n t r y c l e r k abstract clerk foreign c l e a r a n c e c l e r k g e n e r a l clerk coastAvise i n s p e c t o r s , a t $1, 400 x^er a n n u m , each n i g h t i n s p e c t o r s , a t $912 50 p e r annum, each AVatchmen, a t $730 p e r a n n u m , e a c h Aveigher a n d m e a s u r e r ; fees g a u g e r ; fees storekeex^er messenger a p p r a i s e r s , a t $1, 500 p e r a n n u m , each iiorter, ax3i:)raiser's s t o r e p o r t e r , collector's ofiice boatmen CHARLESTON, S. C. 13 641 85 1, 803 25 330 00 1, 080 00 2 1 1 1 1 2 WHEELING, AA^EST A'A. 1 surveyor janitor Digitized for 1FRASER re- 1 collector 1 insx:)ector 1 boatman YORKTOWN, A''A. 1 1 1 2 1 collector, (coinpensation n o t ported.) 1 special d e p u t y collector a n d spector " 1 d e p u t y collector a n d insxiector 1 dex^uty collector a n d insxiector 1 insxiector for t h e coast 1,500 09 2,160 00 600 00 T.iU.^PAHANNOCK, VA. 1 coUector 1 d e p u t y collector 1 rCA'cnue b o a t m a n 1 s u r v e y o r ; s a l a r y $350 a n d fees . . . 991 55 600 00 1 1 4 A g g . comXDe'iisation. REGISTER. 309 Statement of the 7iumber of persons employed for the collection of customs, ^-c.—Continued. A g g . compensation. D i s t r i c t , n u m b e r of p e r s o n s , a n d occux)ation. District, number of persons, and occupation. A g g . compensation. APALACHICOLA, FLA. BEAUFORT, S. C. $1, 299 .52 1, 046 50 450 00 1 collector 1 insxiector 2 b o a t m e n , a t $225per a n n u m , e a c h . . . 1 1 1 4 SAVANNAH, GA. 1 1 1 1 3 1 1 1 9 collector d e p u t y coUector a n d c l e r k clerk." clerk c l e r k s , a t $1, 500 x^er a n n u m , e a c h . . . clerk local a p p r a i s e r AA'-eigher a n d g a u g e r i n s p e c t o r s , a t $1,460 p e r a n n u m , each 4 i n s p e c t o r s , a t $1,095 pQ,v a n n u m , each 1 a s s i s t a n t storekeexiier , 7 n i g h t AVatchmen, a t $912 50 ptT annum, each 1 storekeexier L porter 6 b o a t m e n , a t $720 x)er a n n u m , each 1 x^orter 4, 000 00 2, 000 00 1,800 00 1, 600 00 4, 500 00 1,200 00 1, 500 00 1, 500 00 14,160 00 4, 380 00 1, 095 00 6, 387 50 900 00 840 00 4, 320 00 360 00 1 1 1 1 1 1 4 7 3 1 1 1 1 1 collector i n s p e c t o r a n d dex:iuty collector . . . Aveigher a n d gauger". r e v e n u e b o a t m e n , a t $300 x^er ann u m , each c a p t a i n ii-CA^enue c u t t e r serAdce . . . first officer r e Avenue c u t t e r service second officer r e v e n u e c u t t e r service : t h i r d officer rcA^enue c u t t e r s e r v i c e p i l o t r e v e n u e c u t t e r service x^etty officer rcA'-enue c u t t e r serAdce, a t $540 x^er a n n u m s e a m e n rcA^enue c u t t e r serAnce, a t $420 p e r a n n u m , e a c h s e a m e n r e v e n u e c u t t e r serAdce, a t $360 p e r a n n u m , e a c h b o y s reA^enne c u t t e r service, a t $180 x^er a n n u m , e a c h cabin stcAvard Avardi'oom stCAvard AA'ardrooni boy cabin b o y . . . ' . shixo's cooper $1, 800 00 1, 460 00 1, 095 00 • 1, 200 00 2, 500 00 1, 800 00 1, 500 00 1, 200 00 900 CO 1, 620 00 1,680 00 2, 520 540 480 420 180 180 420 00 00 00 00 00 00 00 PENSACOLA, FLA. BRUNSWICK, GA. 1 coUector, (compensation n o t reported.) 2 dexmty collectors a n d i n s p e c t o r s , a t $1,095 p e r a n n u m , each 4 b o a t m e n , a t $420 p e r a n n u m , e a c h 1 collector 2 d e p u t y collectors a n d insx^ectors.. 2 rcA^enne b o a t m e n 2.190 00 i; 680 00 ST. MARY'S, GA. 1 collector 1 inspector 1, 004 81 1, 460 00 1 1 1 3 1 collector dex^uty collector a n d insxiector inspector b o a t m e n , a t $540 p e r a n n u m , each boatman , 1,134 95 1, 460 00 730 00 1, 620 00 360 00 ST. J O H N ' S , FLA. 1 collector 1 dexiuty collector 2 insx^ectors, a t $1,095 p e r each 4 b o a t h a n d s , a t $360 pQv each 1 n i g h t AVatchman MOBILE, ALA. 1 1 1 1 1 11 FERNANDINA, FLA. 1,505 00 1, 460 00 3, 000 GO 2,190 00 720 CO 1 1 1 1 1 1 collector d e p u t y coUector a n d e n t r y c l e r k . . . a u d i t o r a n d imx^ort c l e r k c a s h i e r of c u s t o m s a n d d e p o s i t o r y . marine entrance and clearance clerk i n s p e c t o r s , a t $1,460 x^er a n n u m each insxiector, weigher, a n d m e a s u r e r . . i n s p e c t o r a n d storekeex3er night inspector night watchman d a y AVatchman bargeman 6, 000 2, 500 1, 800 3, 000 00 00 00 00 1, 500 00 16, 060 CO 1, 500 00 1, 460 00 900 OO 1,460 00 1, 080 00 600 00 P E A R L RIA^ER, MISS. , annum, No report. annum, 1,440 00 IS 00 ST. AUGUSTINE, F L A . 1 collector 2 d e p u t y coUectors a n d insx:)ectors, a t $1,437 X3er a n n u m , e a c h 4 reA^enue b o a t m e n , a t $360 p^T annum, each collector d e p u t y coUecto. . r *... inspector clerk :. t e m p o r a r y inspector and night • Avatchman 1 insx)ector, (emxiloyed i n St. M a r k ' s district) ' ST. MARK'S, FLA. 1 collector, (comxiensation n o t r e x:iorted.) 2 dexiuty collectors a n d i n s p e c t o r s 1 a c t i n g collector a,nd insxiector 1 t e m p o r a r y coUector a n d i n s p e c t o r . . . re- 770 88 • NATCHEZ, MISS. 2, 874 00 1 coUector 502 70 1,440 00 NEAV ORLEANS, LA. KEY AVEST, F L A . 1 1 1 1 1 VICKSBURG, m S S . 1 collector, ( c o m p e n s a t i o n n o t ported.) 1 coUector, a t $6,000 p e r a n n u m 3 dex3uty collectors, a t $3,000 p e r ann u m , each 1 auditor, a t $3, 000 x^er a n n n m 1 a s s i s t a n t a u d i t o r , a t $2,500 p e r annum 717 00 1 cashier, a t $2, 500 x^er a n n u m 1, 082 00 1 assista,nt cashier, a t $1,800 p e r annum 1 e n t r y clerk, a t $2,200 p e r a n n u m . . 6 c l e r k s , at$2,0C0 p e r a u n u m , e a c h . . 17 c l e r k s , a t $1,800 p e r a n n u m , e a c h . , 2, 920 00 1 suxierintendent of custom-house, a t $1,700 x^er a n n u m 60 00 7 c l e r k s , a t $1,700 p e r a n n u m , e a c h . . 78 00 1,739 93 1, 460 00 1, 460 00 . 939 00 4, 634 99 8, 784 37 3, 000 01 394 16 2, 500 00 1,608 2, 200 10, 330 29, 271 76 00 37 91 1, 700 00 11, 755 50 310 REPORT ON THE FINANCES. Statement of the number of persons employed for tlie collection of customs, ^-c.—Continued. District, number of persons, and occuxiation. • NEAV ORLEANS, LA.—Continued. 6 20 6 4 1 1 1 1 1 1 2 District, number of xiersons, and occuxiation. GALVESTON, TEXAS. clerks, at $1,600 per annnm, eacn... $8, 620 04 1 collector clerks, at $1,500 per annum, each... 29, 684 51 1 dexDuty coUector 7, 949 67 clerks, at $1,400 per annum, each... 1 dexmty collector and clerk 5,171 11 clerks, at $1,300 x^er annvim, each... 1 dexmty collector and insxiector clerk, at $1,100 x^er annum 478 24 1 deputy coUector and inspector 994 52 clerk, at $1,000 per annum 1 suiA'eyor 446 75 clerk, at $900 per annum 1 Aveigiier, gauger, and measurer... 1, 099 98 5 clei-lcs, at $1,600 pev annum, each .. messenger, at $1,100 x:>er annum 741 68 8 inspectors, at $1,460 pev annum, messenger, at $1,000 per annnm each messenger, at $950 per annum 42 00 messengers, at $720 pev annum, 2 boatmen, at $600 pev annum, each. each 912 33 4 boa.tmen, at $900 x^er annum, each. 1 night Avatchinan 2 messengers, at $500 per annum, •887 71 each r 3 night insxiectors, at $1, 460 per an432 00 1 messenger, at $1 per day num, each 1 janitor, at $800 per annum 532 58 1 messenger 1 porter 3 axix^raisers, at $3,000 x^er annum, each 9, OCO 02 1 laborer, at $4 per day 2 assistant ax^praisers, at $2,500 per 1 laborer, at $3 per day annum, each 2, 553 75 2 temx^orai-y laborers, "at $3 per day, 2 examiners, at $1,800 x^Gr annum, each ..'..*. ".. each 3, 525 83 3 examiners, at $1,500 per annum, SALURIA, TE-XAS. each 4, 438 17 1 special examiner of drugs, at $1,000 1 collector 1 X^er annum 1, 000 01 1 surveyor 1 Avarehouse suxierintendent 1 deputy collector 2, 000 00 16 storekeex:iers, at $1,460 per annum, 1 dexmty collector eacli 22, 858 53 1 dexmty collector and storekeexier. 2 chief laborers, at $900 x^er annum, 1 sx:iecial insxiector each 1, 800 02 2 inspectors, at $1,460 pev annuin, 0 laborers, at $720 x^er annum, each.. 4, 259 25 , each , 16 laborers, at $950 per annmn, each.. 14, 518 18 1 mounted inspector 1 xxjrter, at $2 per day 22 50 1 mounted insxiector, temxiorary 6 laborers, at $2 pev day, each 4, 640 00 1 storekeeper ' 29 laborers, at $660 per annum, each.. 19, 017 25 1 rcA^enne boatman 1 x">orter, at $720 x^er annum 201 52 CORPUS CHRISTI, TEXAS. 2 Aveighers, at $2,000 per annum, each 3, 701 09 No report. 3 dexiuty weighers, at $1,400 x^er anBRAZOS DE SANTIAGO, ITSXAS. nuni, eacli 3, 420 08 3 gaugers, at $1,500 per annum, each 1 collector; salary $1,500 and fees . 3, 354 53 1 deputy Aveigher, at $1,200 per 1 dejiuty coUector. .annum 1,196 76 1 bookkeeper and cashier 1 measurer, at $1,500 x^er annum."... 1,246 26 2 deputy collectors and insxiectors. 1 special inspector, at $4 per day 532 00 1 entry clerk 2 sxjccial inspectors, at $5 x^or day, 1 bond clerk each '.. 2, 760 00 1 dexiuty collector and insxiector . . 62 inspectors, at $4 per day, each 89,144 00 20 inspectors, at $4 xier day, each . . . 31 temporary insx^ectors, at $3 pev 6 inspectors, at $3 xier day, each... day, each .,... 33,174 00 1 messenger 56 nigh"t iu specters, at $3 x^er day, each, 61, 017 00 1 clerk and insxiector 6 custom-house Avatchmen, at $2 50 1 Aveigher, measurer, and gauger.. per day, each 4, 857 50 1 female insxiector 30 boatmen, at $660 x^er annum, each. 19, 488 33 1 rcA^enue boatman 1 naA'al officer, at $5,000 per annum.. 842 40 1 detective 1 naval officer, at $3,000 per annum.. . 2, 494 57 1 temxiorary insxiector 1 dexiuty naA'al officer, at $2,500 x^er annum 2, 500 00 PASO D E L NORTE,-TEXAS. 2 clerks, at $2,000 per annum, each .. 4, 000 00 4 clerics, at $1,800 per annum, each .. 5, 469 23 1 coUector : 1 clerk, at $1,500 per annum 1,499 99 3 dexiuty collectors and insxiectors, 2 clerks, at $1,200 per aulium, each .. 2, 390 11 at $1,500 XIer annum, each , 1 messenger, at $720 per annum 120 66 1 dexiuty collector and insxiector 1 messenger, at $60 per inonth . 600 00 1 inspector 1 surveyor ' 2, 666 66 1 inspector 1 dex:iuty surveyor 2, 500 00 5 insxiectors, mounted, at $1, 277 50 1 clerk.' '. -. 1, 800 00 Xier annum, each 1 clerk 1, .500 00 1 inspector, mounted 8 clerks, at $1,200 per annum, each .. 4, 080 00 2 deputy collectors, at $1,000 xier an4 messengers, at $660 per annum, num, each : each 2, 334 41 MK.An^HIS, TENN. 1 messenger, at $600 per annum 600 00 1 surveyor , TECHl!;, LA. 2 local inspectors, at $900 per annum eacli • 1 coUector, (compensation not 1 messenger ported.) 1 clerk Agg. compensation. REGISTER. 311 Statement ofthe numbe)' of persons employed for the coUection of customs, ^-c—CoDtinued. D i s t r i c t n u m b e r of xicrsons, a n d occupation. A g g . corn Xie'iisation. 11 D i s t r i c t , n u m b e r of xiersons, occuxiation. NASHVILLE, TENN. PADUCAH, KY. 1 surA"^eyor. l O U I S V I L L E , KY. not re- 1 3 1 1 1 1 1 1 1 surveyor dexiuty surA^eyor assistant bookkeeper AA'-arehouse c l e r k additional clerk measuring clerk janitor 1 1 1 1 2 coUector d e p u t y collector d e p u t y coUector and i n s p e c t o r d e p u t y collector a n d c l e r k dexiuty coUectors a n d insxiectors, a,t $3 pel' d a y dexiuty collector a n d clerk n i g h t dexiuty coUector a n d inspector ....'...". d e p u t y collector d e p u t y collectors, a t $300 p e r annum, each weigher, gauger, and measurer xiorter a n d j a n i t o r night watciiman ^ — •. 3, 000 00 1, 800 00 1,200 00 750 00 1, 000 00 1, 200 00 480 00 •CUYAHOGA, OHIO. 1 3 1 1 1 1, 1, 1, 1, 000 400 460 200 00 00 00 00 2,190 00 912 50 912 50 480 00 900 912 730 912 00 50 00 50 SANDUSKY, OHIO. 1 collector; s a l a r y $1,000 a n d fees 1 dexiuty collector 1 d e p u t y collector a n d i n s p e c t o r , a t $2 .50 p e r d a y 1 d e p u t y collector a n d i n s p e c t o r 1 d e p u t y collector a n d i n s p e c t o r 3 d e p u t y collectors a n d i n s p e c t o r s , a t $200 p e r a n n u m , e a c h 1 c l e r k of c u s t o m s 1 xiorter a n d Avatchnian, a t $30 p e r month 2, 604 00 1, 000 00 912 50 600 00 300 00 . 600 00 600 00 MI^VJMI, OHIO. 1 1 1 1 4 collector d e p u t y collector d e p u t y collector a n d i n s p e c t o r n i g h t "deputy , i n s p e c t o r s , "at $1,095 .per a n n u m , each :.. 1 messenger 2, .542 21 1, 300 00 1, 277 .50 570 00 4, 380 00 75 00 DETROIT MICH. 1 1 1 1 1 1 1 1 1 collector clerk d e p u t y collector dexiuty collector d e p u t y collector d e p u t y collector dexiuty collector dexiuty collector d e p u t y coUector and and and and and and and clerk clerk clerk inspector inspector inspector inspector 1 1 1 1 3 1 1 1 1 1, 500 00 1 1,100 00 2 1, 440 00 •720 00 4 CINCINNATI, OHIO. 1 1 A g g . comxiensation. DETROIT, MICH.—Continued. $3, 035 06 1 surveyor. 1 s u r v e y o r , (compensation ported.) 1 customs clerk 1 admeasurer 1 temporary inspector 1 xiorter, &.'G and 2, 900 00 1, 500 00 2, 250 00 1, .500 00 1, 400 00 1, 300 00 1, 235 45 ],200 00 1, 000 00 2 2 1 i 1 1 1 1 7 d e p u t y collector a u d i n s p e c t o r d e p u t y coUector a n d i n s p e c t o r d e p n t y collector a n d i n s p e c t o r dexiuty collector a n d i n s p e c t o r d e p u t v coUectors a n d inspectors, a t |200 p e r a n n u m , each d e p u t y collector a n d i n s p e c t o r dexiuty collector a n d insxiector d e p u t y collector • dexmty collector inspector : i n s p e c t o r s , a t $1,003 75 p e r a n n u m , each i n s p e c t o r s , a t $1,000 pev a n n u m , each inspector insxiectors, a t $912 50 xier a n n u m , each : insxiectors, a t $803 xier a n n n m , e.ach. in.spectors, a t $700xier a n n u m , e a c h . . iu!5xiector inspector xiorter, m e s s e n g e r , a n d Avatchman. . t e m p o r a r y insxiector night deputy.'. female dnsxiector i n s p e c t o r s , p a i d b y G. W . P . P . Co., a t $1,000 p e r a n n u m , each .. $950 949 912 300 00 00 50 00 600 120 90 240 200 1, 460 00 00 00' 00 00 00 2, 007 50 4, 000 00 949 00 2, 737 50 1, 606 00 1, 400 00 240 00 120 00 9fi0 00 500 05 730 00 240 00 7, 000 00 HURON, MICH. 1 collector, (comxiensation n o t rexiorted.) 1 special d e p u t y 1 cashier and bookkeeper 1 bond and entry clerk 1 m a r i n e clerk 1 general clerk 1 deputy at Grand T r u n k Crossing.. 4 i n s p e c t o r s a t G r a n d T r m i k Crossing, a t $1,095 p e r a n n u m , e a c h . . 1 i n s p e c t o r a t G r a n d T r u n k Crossing, p a i d b y P . P . Co 1 i n s p e c t o r a t G r a n d T r m i k Crossing, for 5 mos., xiaidby P . P . C o . 1 i n s p e c t o r a t G r a n d T r u n k Crossing, p a i d b y P . P . Co 1 insxiector a t G r a n d T r u n k Cross1 dexiuty a t G r e a t "Western C r o s s i n g . . 1 d e p u t y a t G r e a t W e s t e r n Crossing, (ni g h t ) 1 female i n s p e c t o r a t (3-reat "Western Crossing 2 i n s p e c t o r s a t P o r t H u r o n , a t $912 50 p e r a n n u m , each 1 i n s p e c t o r a t B a y City, 9 m o n t h s 1 inspector at Algonac 1 inspector at Marine City , 1 in.sxiector a t St. Clair..." 1 d e p u t y a t St. Clair 1 deputy at Marine City 1 dexiuty' a t B a y C i t y . . ' 1 d e p u t y a t Ea,st Sa^inaAV 1 dexiuty a t A l p e n a 1 dexiuty a t A l g o n a c 1 deputy at L e x i n ^ o n 1 dexiuty a t S a n d Beach, 7^ m o n t h s . . 1 inspector at Toronto, paid by E. P . Co , " 1 i n s p e c t o r a t Stratford, p a i d b y P . E . Co •-.-1 insxiector, 1 m o n t h 1 insxiector, 6 m o n t h s , 1 inspector, 8 months 1 insxiector, 10 m o n t h s 1 watchman, 6 months 2, 1, 1, 1, 1, 1, 000 00 .500 00 200 00 095 00 095 00 292 00 4, 380 00 1, 095 00 450 00 821 25 912 50 717 00 1,825 00 682 50 948 50 948 50 766 00 644 97 699 97 720 00 GOO 00 40G 07 455 00 191 67 149 63 1,280 00 1, 244 00 105 00 496 00 607 50 644 00 408 00 312 ' REPORT ON THE FINANCES. Statement ofthe number of po'sons onxjloyed for the coUection of customs, Src.—Continued. D i s t r i c t , n u m b e r of xiersons, a n d occupation. A g g . compensation. D i s t r i c t , n u m b e r of x^eisons, a n d occuxiation. MILAA^AUKEE, AVIS. SUPERIOR, jncH. (No report.) MICHIGAN, MICH. 1 collector 1 d e p u t y collector, clerk 1 d e p u t y collector 1 dexiuty collector 1 dexiuty collector 3 d e p u t y coUectors, num, each. 3 d e p u t y collectors, num, each 2 d e p u t y coUectors, num, each $2, 630 62 inspector; and 1, 000 700 600 480 00 00 00 00 a t $360 x^er an1, 080 00 a t $300 p e r an- MINNESOTA, MINN. 900 00 a t $240 p e r an480 00 NEAV ALBANY, IND. 350 00 1 surA'-eyor EVANSA'-ILLE, IND. 1 s u r v e y o r , (coinpensation ported.) 3 . 2 10 1 1 1 1 1 1 1 1 1 1 1 1 2 collector d e p u t y collector a t St. P a u l d e p u t y collector a t St. J o s e p h c l e r k a n d insxiector m o u n t e d i n s p e c t o r s , a t $1,150 50 per a n n u m , each 1 xiermanent insxiector 4 occasional i n s p e c t o r s , a t $2 50 a n d $2 xier d a y , each n o t re- CHICAGO, ILL. 1 1 1 1 1 1 1 1 2 1 3 1 2 1 collector 2 dexmty coUectors a n d insxiectors, a t |l,500xier a n n u m , each 3 i n s p e c t o r s , a t $1,195 x^er a n n u m , each 1 d e p u t y collector 2 dexiuty collectors, $300 xier a n n u m , each 1 d e p u t y collector 1 d e p u t y coUector 1 Avatcliman coUector dexiuty collector a n d c l e r k dejiuty collector a-nd cleric d e p u t y collector a n d c l e r k d e p u t y coUector a n d clerk , surA'-eyor .clerk "and cashier e n t r y clerk clerks, a t $1,316 6 7 p e r a i m u m , each. clerk clerks, at$916 66 p e r a n n u m , each. clei'k inspectors, a t $1,460 xier a n n u m , each insxiectors, .at$217 p e r a n n u m , e a c h . inspectors, a t $1,126 p e r a n n u m , eacli inspector*, a t $980 70 p e r a n n u i n , each inspector ,special i n s p e c t o r ,storekeeper storekeexier janitor Avatcliman laborer messenger DUBUQUE, IOWA. 1 surveyor 1 a s s i s t a n t storekeexier 3, 084 58 1 j a n i t o r 2, 431 30 BURLINGTON, 10 AVA. 885 67 1, 350 00 320 00 1 surA^eyor 350 00 1,433 32 KEOKUK, lOAVA. 1, 343 34 2, 033 34 1 sui'A'eyor 1, 225 82 2, 740 98 1 i n s p e c t o r 173 11 ST. LOUIS, MO. 2, 920 00 ' 651 00 1 s u r v e y o r 1 c l e r k "and sxiecial dexiuty 2, 252 00 1 c l e r k a n d cashier .' 1 clerk and deputy 9, 807 00 1 c l e r k " 408 00 1 c l e r k 1,460 00 1 c l e r k 537 50 1 i n s p e c t o r 640 50 1 AAvare h o u s e m a n a n d p o r t e r 912 50 1 Avarehouseman a n d xiorter 912 50 MONTANA AND IDAHO. 621 66 360 00 N o rexiort. GALENA, ILL. 3 surA^eyor PUGET SOUND, AV. T. 722 71 83 79 i clerk." PEORIA, I L L . 2, 710 99 I surveyor QUINCY, ILL. 738 41 • 1 surveyor ALTON, I L L . 1 surveyor CAIRO, ILL. 1 surA^eyor 1 inspector 166 89 150 00 1 1 1 1 1 1 3 collector d e p u t y collector d e p u t y collector a t CohdUe record clerk special a g e n t Avatchinan inspectors, a t $1,368 75 x^er ann u m , each 3 i n s p e c t o r s , a t $1,460 xier a n n u m , each 4 r e v e n u e b o a t m e n , a t $900 p e r ann u m , each OREGON, OREG. 1 collector 1 d e p u t y collector a n d c l e r k 2 d e p u t y collectors a n d i n s p e c t o r s , a t $1,500 p e r a n n u m , each A g g . comxiensation. REGISTER. 313 Statement ofthe number of persons employed for the coUection of customs, ^"C.—Continued. District, number of xiersons, and occupation. Agg. compensation. OREGON, GREG.-Continued. 1 permanent inspector 5 temporary insxiectors, at $1,000 per annum, each 2 special secret inspectors, at $4 per day, each 9 sxiecial inspectors, occa.sionaUy employed at $4 per day, each Si\:N Agg. comxiensation. SAN PR^VNCISCO, CAL.—Continued. 1, 200 00 5, 000 00 796 00 1, 372 00 FRANCISCO, CAL. 1 coUector 1 deputy collector and auditor 5 depiity collectors and auditors, at $3,000 xier annum, each ' 2 clerks, at $3,000 per annum, each... 5 clerks, at $2,200 per annum, each... 5 clerks, at $2,000 xier annum, each... 4 clerks, at $1,875 xier annum, each... 16 clerks, at $1^800 xier annum, each... 4 clerks, at $1,600 per annum, each.., 5 messengers, at $1,080 per annum, eacli , 3 AVatchmen, at $1,080 per annum, each 2 laborers, at $1,080 per annum, each.. 2 axipraisers, at $3,000 per annum, each 2 as,sistant appraisers, at $2,500 per annum, each 1 examiner 1 ex"ajniner 3 clerks, at $1,800 per annum, each ... 1 clerk 1 superintendent of laborers . . . . . . . . . 1 sampler and xiacker 1 messenger 2 Avatchnien, at $1,080 per annum, each 11 laborers, at $1,080 per annum, each (^; 5 laborers, temporary^ at $3 50 pev day, each 1 naA'^al officer 1 dexiuty naA'^al officer 1 clerk 1 clerk District, number of xiersons, and occuxiation. 6, 400 00 3, 625 00 2 1 3 1 1 1 1 1 3 27 13 15, 000 00 6, 000 00 10 11, 000 00 1 10, 000 00 7, .500 00 1 28, 800 00 14 6, 400 00 3 5, 400 00 4 3, 240 00 2,160 00 1 6 6, 000 00 30 5, 000 2, 250 2, 000 5, 400 1, 700 1, 200 1, 200 1, 080 00 00 00 00 00 00 00 00 2 6 1 4 clerks, at $1,875 per annum, each.. clerk clerks, at $1,600 per annuin, each . messenger surveyor deputy surA'eyor clerk '. messenger district officers, at $1,800 per annum, each inspectors, at $1,560 xier annum, each insxiectors, at $1,000 xier annum, each inspectors, temporary, at $4 33 per day, each insxiector, night in-spector, night , insxiectors, ni'ght, at $1,200 xier annum, each inspectors, night, temxiorary, at $1200 each ' Aveighers, at $2,000 x^er annum, each : gauger laborers, at $1,100 per annum, each. laborers, temporary, at $4 per day, each '. .' boarding officers, at $1,600 xier an. num, each bargemen, at $1,080 xier annum, each special agent Treas. Department, at $9 per day inspectors, at"$4 33 per day, eaeh.. 3, 750 00 1, 7.50 00 4, 800 05 1, 080 00 4, 000 00 3, 625 00 1, 800 00 1, 080 00 5, 400 00 • 42,120 00 13, 000 00 16, 887 00 1, 560 00 1, 400 00 16, 840 00 3, 600 00 8, 000 00 2, 000 00 6, 600 00 36, 000 00 3,200 00 6, 480 00 3, 285 00 5,196 00 AROOSTOOK, a i E . 2,160 00 11, 880 00 5, 250 00 4, 500 00 3,125 00 2, 200 00 2,100 00 1 collector 3 deputy collectors, at $273 per annum , each 1 deputy coUector 2 inspectors, at $182 per a n n u m , each 1 inspector 1 special inspector * 375 00 819 00 228 GO 364 00 273 00 304 00 314 REPORT ON T H E FINANCES.. Statement shoiving the amount of rnoneys expended for collecting the revenue from customs, at <each custom-house in the ^United States, previous to June 30, 1869; 7'io^ heretofore reported, per act of March 3, 1849. District or port. Aroostook, Me Passamaquoddy, Me jNIachias, Me..". Ei'enchman's "Bay, Me Bangor, Me—." Ca.stine, Me Belfast, Me "W'^aldoboro, Me Wiscassett, Me Bath, Me Portland and Palmouth, Me Saco, Me JCvennebunk, Me York, Me ' Portsmouth., N. H Yermont, Vt Newbur.^Tiort, Mass • Gloucester, Mass Salem and Beverly, Mass Marblehead, Mass..'. Boston and CharlestoAvn, Mass. Plymouth, Mass Barnstable, Mass NCAV Bedford, Mass Pall Eiver, Mass EdgartoAAhi, Mass Nantucket, Mass ProAddence, E. I Bristol and Warren, E. I NcAA^iort, E. I Stonington, Conn .' NCAV London, Conn. MiddletoAvn, Conn NCAV Haven, Conn Pairfield, Conn Sag Harbor, N. Y New York, N. Y . . 1 Albany, N. Y Champlain, N. Y Os^A^egatchie, N. Y Cape 'Vincent, N. Y OsAvego, N. Y G-enesee, N. Y Niagara, N. Y Bufialo Creek, N. Y Dunkirk, N. Y.. NcAvark, N. J Perth Amboy, N. J Little Egg Harbor, N. J Great Egg Harbor, N. J Burlington, N. J • Bridgeton, N. J Philadelphia, Pa Eide, Pa Pittsburg, Pa DelaAvare, Del Baltimore, Md AnnaxioUs, Md ToAvii Creek, Md Ea,^stern District, Md GeorgetoAvn, D. C Alexandria, Va Taxipahannock, Va Eichmond, Va YorktoAAm, Va Petersburg, Va Norfolk and Portsmouth, Va. -. Cherrystone, A"^a Wheeling, W. Va Parkersburg-, "W. Va Albemarle, N. C PainUco, N. C Beaufort, N. C Wilmington, N. C GeorgetoAvn, S. C Charleston, S. C Beaufort, S.C SaA^annah, Ga Brunswick, Ga. Period rexiorted. Prom Axiidl 1, 1869, to June 30, 1689 Prom July 1, 1863, to Jime 30, 1869 Prom July 1, 1868, to JUne 30, 1869 Prom July 1, 1868, to June 30, 1S69 From July 1, 1868. to June 30, 1869. Prom July 1, 1868, to June 30, 1869 Pi.'om July 1, 1868, to Juue 30, 1869 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868, to December 31, 1868 Prom July 1, 1868, to Juno 30, 1869 Prom. July 1, 1868, to AxirU 19,1869 Pi-om July 1, 1868, to March 31,1869 Prom July 1, 1868, to June 30, 1869 Prom Jul"7 1, 1868, to June 30. 1869 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868, to Juue 30, 1869. Prom July 1, 1863, to June 30, 1869 Prom July 1, 1868, to May 3.1869 Prom July : 1868, to Mai-ch' 31, 1869 Prom July 1, 1868, to June 30, 1669 Prom August 31, 1867, to December 31, 1868.. Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868, to March 31, 1869 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1858, to June 30, 1869 Prom July 1, 1868, toj June 30, 18G9 Prom July 1, 1868, to June 30, 1869 Prom July 1.1868, to March 31, 1869 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868. to June 30, 1869 Prom July 1, 1868,' to June 30, 1869 Prom. Jidy 1, 1868, to June 30, 1869 Prom July 1. 1868, to June 30, 1869 Prom July 1,' 1868, to June 30, 1809 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868, to June 30. 1S69 Prom October 1, 1867, to June 30. 1369 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1368. to June 30, 1869 Prom July 1, 1868, to June 30, 1869 g. Prom July 1, 1868, to June 30. 1869 ^*: Prom July 1, 1868, to March 31,1869. Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868, to M.arch 31.1869 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868. to June 30, 1869 , Prom July 1, 1868' to June 30, 1869 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868, to Juue 30,' 1869 Prom July 1, 1868, to June .30, 1869 • Prom July 1, 1867, to Pebruary 28, 1869 Prom Jrdy 1, 1868, to March fil, 1869 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868, to June 30, 1869 Prom January 1, 1868, to April 30, 1869 Prom July 1, "1868, to June 30, 1869 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868, to M.^rch 31,1869 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868, to December 31. 1868 Prom July 1, 1868, to March 31,1869 Prom July 1, 1868, to December, 31,1868 Prom July 1, 1868, to June 30, 1809 Prom January 1, 1868, to December 31,.1868... irrom January 1, 1868, to Deoember 31, 186.8. - Prom July 1, "1868, to June 30, 1869 Prom July 1, 1868, to June 30, 1869 No rexiort. Prom January 1, 1868, to December 31, 1868 . . . Prom January 1, 1868, to June 30, 1869 Prom July 1, 'l86S, to June 30, 1869 Prom January 1, 1868, to Juue 30, 186 9 Prom July 1, "1863, to December 31, 1868 Prom. July 1, 1868, to June 30, 1869 Prom July 1, 1868, to December 31, 1868 Prom July 1, 1867, to June 30, 1869 Prom October 1, 1865, to December 31, 1SG8 Amount. $1,969 65 26, 331 50 4, 629 63 7, 274 93 15, 047 76 11, 562 57 6, G65 .52 7, 052 65 2, 550 31 10, 5.53 69 69, 856 54 785 72 1,195 05 516 00 9, 208 68 92, 773 10 4, 601 63 8, 658 80 12, 915 16 2, 203 55 893, 513 94 3, 228 99 6, 362 32 8, 522 10 5, 352 65 6, 042 66 1,241 45 15, 987 70 2, 619 30 7, 553 78 1, 014 87 5, 369 10 2, 339 19 21, 066 95 3, 228 95 1,154 03 3, 82.5, 414 57 5, 233 73 27, 250 35 29, 657 60 21, 028 95 50, 946 26 16, 567 .50 34, 310 44 31, 977 11 4,170 48 4,154 78 3, 940 37 • 1, 940 84 1,186 96 284 62 417 57 664, 322 93 5, 929 28 8, 067 24 S, 032 81 331,167 58 1, 013 86 162 83 2.1.54 83 5, 470 55 1, 994 76 765 38 4,109 85 2, 615 95 8, 212 37 24, 736 85 3, 600 95 1,623 31 4, 949 53 8.1.55 13 2, 417 14 44, 995 12 2, 648 99 54, 394 81 1, 672 50 112, 602 51 15, 945 65 REGISTER. 315 Statement showing the amount of moneys exj^endcd for coUecting the revenue, j-c.—Continued. District or xiort. St. Mary's, Ga Pernanclina, Pla St. John's, Pla St. Augustine, Pla Key V^est, Pla St.'Mark's, Pla Appalachicola, Pla Pensacola, Pla Mobile, Ala Selma, Ala Pearl Eiver, ISliss A"^icksburg, Miss Natchez, Aliss NCAV Orleans, La. Tech6, La Texas, Tex Saluria, Tex. Corxius Christi, Tex Brazos de Santiago, Tex., Paso del Norte, Tex Memxihis, Tenn NashviUe, Tenn Paducah, Ky LouisAdUe, Ky Cincinnati, Oliio Ciiyalioga, Ohio Sandusky, Ohio Miami, Oliio Detroit, Mich Hui-on, Mich Superior, Mich Michigan, Mich NCAV Albany, I n d . . . EA'ansvUle, 'ind . Chicago, 111 Galena, IU Peoria, 111 Qumcy, 111 Alton; IU Cairo, IU MilAvaukee, Wis Minnesota, Minn Dubuque, Iowa Burlington, loAva Keokiik, loAva St. Louis, Mo Montana and Idaho Alaska Puget Soimd, W. T Oregon, Oregon Saii'IYancisco, Cal Period reported. Prom July 1, 1868, to March 31,1869 Prom April 1, 1868, to June 30, 1869 Prom July 1, 1868. to June 30, 1869 Prom July 1, 18671 to June 30, 1869 Prom January 1, 1863. to June 30. 1869 Prom July 1, "1868, to June 30, 1869 Prom AprU 1, 1868, to March 31, 1869 Prom July 1, 1868, to June 30, 1869 Prom July 1, 1868, to March 31,1869 No report. From July 1, 1868, to March 31, 1869 Prom Jul"7 1, 1868. to June 30,1869 Pi-om Apiil 1, 1868, to March 31,1869 Prom AprU 1, 1868, to December 31, 1868 Prom August 3. 1868, to March 31, 1869 Prom July 1, 1868, to March 31,1869 From July 1," 1868, to June 30, 1869 From March 5, 1867, to June 30. 1869 From October 1, 1867, to June 30, 1869 From July 1, 1868, to June 30, 1869 No rexiorts. July 1,1868, to June 30,1869 No reports. Prom January 1, 1868, to May 9, 1869 From July 1, 1867, to June 30, 1868 Prom Jtdy 1, 1868, to AprU 11, 1869 From July 1, 1868, to June 30, 1809 From July 1, 1868, to June 30, 1869 From July 1, 1868, to June 30, 1869 From July 1, 1868, to March 31,1869 From July 1, 1868, to December 31, 1868 From July 1, 1868, to June 30, 1869 From April 1, 1868, to September 30, 1868 From July 1, 1868, to March 31,1869 From July 1, 1868, to March 31,1869. From July 1, 1868, to June 30, 1869 Frbm July 1, 1868, to June 30, 1869 From July 1, 1863, to"June 30, 1869 From July 1, 1868, to May 10, 1869 From July 1, 1868, to June 30, 1869 From Jul'y 1, 1863, to June 30, 1869 Prom January 1, 1868, to June 30, 1869 From Jauuary 1, 1868, to June 30, 1869 From AprU 1, 1868, to June 30, 1869 From July 1, 1868, to Decembei 31. 1868 From July 1, 1868, to June 30, 1869. .• No reports. No reports. . Pi:'om October 1, 1367, to December 31, 1868.. From January 1, 1868, to December 31, 1868 . From January 1,1868, to December 31, 18G8 . Total . TREASURY DEPARTJIENT, Register's Office, October 29,1869. Amount. 571 428 753 262 497 793 906 753 682 31 28 95 35 64 82 65 89 93 361 550 560 391, 037 515 37, 451 19, 631 23, 965 145, 271 19, 719 83 00 80 46 75 89 85 21 52 18 3, 214 10 576 789 920 987 001 056 929 865 777 175 608 590 535 912 454 511 287 346 624 703 443 426 250 92 54 24 75 09 20 95 68 95 00 06 04 53 00 77 16 32 60 34 54 17 sa 58 60, 496 39 32, 153 03 453, 103 26 8, 230, 857 67 JOHN ALLISON, Be.2isUT. 316 REPORT ON T H E FINANCES. Statement showing the amount of moneys expended for expenses of the revenue cutter service at each custom-house in the United States during the fiscal year ending June 30, 1869, ]per act of March 3, 1849. D i s t r i c t or p o r t . Passamquoddy, Me Castine, M e . . ' Wal'doboro, M e Bath, Me Portland and Falmouth, Me Portsmouth, N. H B o s t o n a n d CharlestOAvn., M a s s . Plymouth, Mass N e w Bedford, M a s s EdgartoAvn, M a s s NcAvport, E . I N e w London, Conn NcAA^ HaA'^en, Conn Sag Harbor, N . Y .•.. NcAvYork, N . Y Oswegatchie, N . Y : Buffalo Creek, N . Y Philadelphia, P a Erie, P a DelaAvare, D e l Baltimore, Md Norfolk a n d P o r t s m o u t h , V a . . . Pamlico, N . Q Beaufort, N . C Wilming-ton, N . C C h a r l e s t o n , S. C SaA^aniiali, G a Pernandina, Fla K e y AVest, F l a Appalachicola, F l a Mobile, A l a N e w Orleans, L a Texas, Tex Saluria Tex , B r a z o s d e Santiago, T e x C u y a h o g a , Ohio Detroit, Mich Chicago, 111 Milwaukee, W i s P u g e t Sound, W . T Oregon, Oregon S a n F r a n c i s c o , Cal Total - Period reported. P r o m J u l y 1,, 1868, t o J u n e 30, 1869 P r o m J u l y 1, 1368, to J u n e 30, 1869 P r o m J u l y 1, 1868, to J u n e 30, 1869 lYoni J u l y 1, 1868, to J u n e 30, 1369 P r o m Jul'y 1, 1868, t o J u n e 30, 1869 P r o m J u l y 1,, 1868, t o J m i e 30, 1869 Fi'om J u l y 1,, 1868, to J u n e 30, 1869 P r o m J u l y 1, 1863, t o J u n e 30, 1 8 6 9 . . . . . . F r o m J u l y 1, 1868, to M a r c h 31, 1869 P r o m J u l y 1, 1868, t o J u n e 30. 1 8 6 9 . . . . . . . P r o m J u l y i:, 1868, t o J u n e 30, 1869 F r o m J u l y 1., 1868, to J u n e 30, 1869 Fi?om Jul'y i:,, 1868, to J u n e 30, 1869 F r o m J u l y 1, 1868, to J u n e 30, 1869 F r o m J u l y 1, 1868, to J u n e 30, 1869 F r o m J u l y 1, 1868, to J u n e 30, 1869 F r o m J n l y 1, 1863, t o J u n e 30, 1869 Pi-om J u l y 1 , 1368, to F e b r u a r v 28, 1869 . . P r o m J u l y 1, 1368, to M a y 23,1869 F r o m J u l y 1., 1868, to J u n e 30, 1869 F r o m J u l y i:, 1868, to A p r i l 30, 1869 P r o m J u l y i:, 1868, to J u n e 30. 1869 P r o m Jiil"y 1, 1868, to J u n e 30, 1869 P r o m J u l y 1, 1868, t o M a r c h 31, 1869 F r o m JiilV 1, 1868. t o J m i e 30. 1869 F r o m J u l y ^ , 1868, to J u n e 30, 1869 P r o m J u l y , 1868, to M a y 31,1869 F r o m J u l y 1., 1868, to J u n e 30, 1369 F r o m J u l y 1',, 1868, to J u n e 30, 1869 Pi.^oin J i d y 1 , 1368, to M a r c h 31, 1869 P r o m Jul"y 1, 1868, to J u n e 30, 1869 P r o m J u l y 1, 1868, to J u n e 30, 1869 F r o m J u l y 1,, 1868, to J u n e 30, 1869 P r o m J u l y i:, 1868, to J u n e 30. 1869 Prom , 1868, P r o m J u l y l , 1868, t o J u n e 3, 1869 F r o m J u l y 1., 1868, to J u n e 30, 1369 J u l y 1. .From , 1868, to J u n e 30, 1809 P r o m J u l y i:,, 1868. t o J u n e 30, 1869 Pi'om J u l y 1,., 1868, t o J u n e 30, 1369 P r o m J u l y 1,, 1863, to S e p t e m b e r 30, 1868 . Pi-om J u l y 1, 1868, to J u n e 30, 1869 Julyl to D e c e m b e r 31, 1868.. Amount. $25, 466 01 23, 413 27 2, 900 49 202 00 44,136 22 984 75 49, 204 37 727 20 17, 015 66 969 60 24, 630 07 26, 830 07 13, 447 07 967 91 174, 072 61 • 11, 830 95 1, 742 25 21,027 78 9, 521 89 35, 228 00 80, 751 86 58 70 14, 647 19 9, 075 62 32, 451 25 21, 514 44 34, 507 62 23, .502 63 16,145 44 16, 068 68 35, 759 53 53, 936 73 12, 224 72 2, 739 78 9, 870 72 22, 920 24 28,101 33 1, 262 50 42, 025 26 7, 749 31 921 04 110, 713 47 1, 031, 316 23 EEGISTEE. 317 Statement of thejniMic debt on the 1st day of Jamiary in each of the years from 1791 to 1842 inclusive, and at various dates in subsequent years to July 1, 1869. January 1.1791 $75,463, 476 52 January 1 . . - .18311832 1833 1834 1792 77,227,924 66 1793 80,352,634 04 1794 78,427,404 77 1795 80,747, .587 38 1796 83,762,172 07 1797 I... 82,084,479 33 1798 79,228 529 12 1799-..' 78,408,669 77 1800 82,976,294 35 1801 83,038,059 80 1802 80,712,632 25 1803 77,054,686 30 July 1 1804 86,427,120 88 1805 82,312,1.50 50 1806 7.5,723,270 66 1807 1808 1809 1810 1811 1812 1813 1814 1815 1816 1817 1818 1819 1820 1821 1822 1823 1824 1825 1826 1827 1828 1829 1830- '. 69,218,398 65,196,317 57,023,192 53,173,217 48,005,587 45,209,737 55,962,827 81,487,846 99,833,660 127,334,933 123,491,965 103,466,633 95,529,648 91,015,566 89,987,427 93,546,676 90,875,877 90,269,777 83,788,432 81,054,059 73,987,357 67,475,043 58,421,413 48,565,406 64 97 09 52 76 90 56 24 15 74 16 83 28 15 66 98 28 77 71 99 20 87 67 50 1835 1836 1837 1838 1839 1840 1841 1842 .1843 1844 1845 1846 1847 1848 Deceinber 1 . .1849 1850 November 20 -1851...... December 30 -1852 Julyl - -1853 1854 NoA'ember 17 -1855 NoA^einber 15 -1856 .1857 Julyl 1858 1859 1860 1861 1862 1863 1864 1865 1866 1867 1868 1869 $39,123,191 24,322,235 7,001,032 4,760,081 68 18 88 03 351,289 05 291,089 05 1,878,223 55 4,857,660 46 11,983,737 53 5,125,077 63 6,737,398 00 15,028,486 37 27,203,4.50 69 24,748,188 23 17,093,794 80 16,750,926 33 38,956,623 38 48,526,379 37 64,704,693 71 64,228,238 37 62,.560,395 26 65,131,692 13 67,340,628 78 47,242,206 05 39,969,731 05 30,963,909 64 29,060,386 90 44,910,777 6 6 58,754,699 3364,769,703 08 90,867,828 68 514,211,371 92 1,098,793,181 37 1,740,690,489 49 2,682,593,026 53 2,783,425,879 21 2,692,199,215 12 2,636,320,964 67 2,489,002,480 58 318 REPORT ON THE FINANCES. Statement of the revenue collected from the beginning of the government to the 30tli of June^ Lands, and Miscellaneous sources, with the receipts F r o m customs: F r o m .internal Duties, imposts, rcA^enue. a n d tonnage. • F r o m M a r c h 4, 1789, to D e c . 31, 1791.. 1792 (for the year) 1793 1794 1795 ..1 1796 ...:.. 1797 '" . . . 1798 -^ 1799 .. 1800 1801 1802 1803 1804 1805 1806 ' 1307 1808 1809 1810 1811 1812 • 1813 1814 1815 1816 1317 1818 1819 -. 1820 1821 1822 1823 1824 1825 3 826 1827 1328 1829 1330 1331 1832 18.33 1834 1835 1836 1837 1838 1839 1840 1841 i' 1842 1843 (half year to June 30) 1844 (fiscal year ending June 30) 1844 '45 1845 '46 1846-'47 1847 '48 1348 '49 .... 1849 '50 1850 '51 1851 '52 1852 '53 1853 '54 18.54—'55 1855-'.56 1356 '.57 1857 '58 1853-'59 1859 '60 I860 '61 1861 '62 1862-'63 1863 '64 1864 '65 1865 '66 1866 '67 1867 '68 1868 '69 - $4, 399, 473 09 3, 443, 070 35 4, 255, 306 .^6 4, 801, 065 28 5, 583, 461 26 6, 567, 987 94 7, 549, 649 65 7,106,061 93 6, 610, 449 31 9, 080. 932 73 10, 750, 778 93 12. 438, 235 74 10, 479, 417 61 11, 098, 565 33 12, 936, 487 04 14, 667, 698 17 15, 845, .521 61 16, 363, .550 58 7, 296, 020 53 8,o83,309 31 13, 313, 222 73 8, 958, 777 -53 13, 224, 623 25 5, 998, 772 08 7, 282, 942 22 36, 306, 874 88 26, 283, 348 49 17,176, 385 00 20, 203, 608 76 15, 005, 612 15 13, 004, 447 15 17, 589, 761 94 19, 088, 433 44 17, 878, 325 71 • 20, 098, 713 45 23, 341, 331 77 19, 712, 283 29 23, 205, 523 64 22, 681, 965 91 21, 922, 391 39 24, 224, 441 77 28, 465, 237 24 29, 032, 508 91 16, 214, 957 15 19,391,310 ,59 23, 409, 940 53 11,169,290 39 16,158, 800 36 23,137, 924 31 13, 499, 502 17 14, 487, 216 74 18,187, 903 76 7, 046, 843 91 26,133,570 94 27, 528,112 70 26, 712, 667 87 23, 747, 864 66 31, 757, 070 66 28, 346, 738 82 39, 668, 636 42 49, 017, 567 92 47, 339, 326 62 58,931,865 .52 64, 224,190 27 53, 025, 794 21 04, 022, 863 50 63, 875, 905 05 41, 789, 620 96 49, 565, 824 38 53,187,511 87 39, 582,125 64 49, 056, 397 62 69, 059, 642 40 102, 316,152 99 84, 928, 260 60 179, 046, 651 58 176, 417, 810 88 164, 464, 599 56 180, 048, 426 63 $208, 924 81 337, 705 70 274, 089 62 337. 755 36 475; 289 60 575, 491 45 644, 357 95 779,136 44 809,396 55 1, 048, 033 43 621, 898 89 215,177 69 50, 941 29 21, 747 15 20,101 45 13, 051 40 8, 210 73 4, 044 39 7, 430 63 2, 295 95 4, 903 06 4, 755 04 1, 662, 984 22 4, 678, 059 07 5,124, 708 31 2, 678,100 77 955, 279 20 229, 593 63 106, 260 53 69, 027 63 67, 665 71 34, 242 17 34, 663 37 25, 771-.35 21, 589 93 19, 885 68 17, 451 54 14, 502 74 12,160 62 6, 933 51 11, 630 65 2, 759 00 4,196 09 10, 459 48 370 00 5, 493 84 2, 467 27 2, 553 32 1, 682 25 3, 261 36 495 00 103 25 1,777 34 3, 517 12 2, 897 26 375 00 375 00 375 00 37, 109, 209, 309, 266, 191, 158, 040, 787 95 741,134 10 464, 215 25 226, 813 42 027, .537 43 087, .589 41 356, 460 80 P r o m direct tax. $734, 223 97 534, 343 38 206, 565 44 71, 379 20 50,198 44 21. 883 91 55, 763 86 34, 732 56 19,159 21 7, 517 31 12, 448 68 7, 666 66 859 22 3, 805 52 2, 219, 497 36 2,162, 673 41 4, 2.53, 635 09 1, 834,187 04 264, 333 36 83, 650 78 31, 586 82 29, 349 05 20, 901 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 30 4, 263 33 728 79 1,687 70 755 22 . 1,795, .331 73 1, 48.5,103 61 - 475, 648 96 ' 1, 200, 573, 03 1, 974, 754 12 4, 200, 233 70 1, 788,145 85 765, 685 61 F r o m postage. .$11, 020 51 29, 478 49 22, 400 00 72, 909 84 64, .500 00 39, 500 00 41,000 00 78, 000 00 79, 500 00 35, 000 00 16, 427 26 26, 500 00 21, 342 .50 41,117 67 3, 614 73 37 70 039 70 000 00 000 00 000 00 787 74 371 91 070 00 71 .32 6, 465 95 516 91 602 04 110 69 85, 35, 45, 135, 149, 29, 20, 469 300 101 20 86 55 501 244 56 14 00 15 60 13 02 95 100 00 893 00 10 91 319 PEGISTER. 1869, under the several heads of Customs, Interndl Bevenue, Direct Tax, Postage, Fiiblic from loans and treasury notes, and the total receipts. Prom public lands. $4, 836 13 83, 540 60 11,963 11 From bank stocks, diAdd'ds, Prom misceUaneous sources. and bonds. $8, 028 00 38, 500 00 303, 472 00 162, 000 00 1, 240, 000 00 335, 220 00 79, 920 00 71, 040 00 71, 040 00 88, 800 00 1, 327, 560 00 443 75 167, 726 06 188, 628 02 165, 675 69 487, 526 79 540,193 80 765, 245 73 466,163 27 647, 939 06 442, 252 33 696,548 82 1, 040, 237 53 710,427 78 835, 655 14 1,135, 971 09 1, 287, 959 28 1, 717, 985 03 1, 991, 226 06 202, 426 00 525, 000 00 2, 606, 564 77 075, 000 00 3, 274, 422 78 1, 000, 000 00 1, 635, 871 61 105, 000 00 1, 212, 966 46 297, 500 00 1, 803, 581 54 3.50, 000 00 916, 523 10 350,000 00 984, 418 15 367, .500 00 1, 216, 090 56 402, 500 00 1, 393, 785 09 420, 000 00 1, 495, 845 26 455, 000 00 1, 018, 308 75 490,000 00 1,517,175 13 490, 000 00 2, 329, 356 14 490, 000 GO 3i 210, 815 48 659, 000 00 2, 623, 381 03 610, 285 00 3, 967, 682 .55 586, 649 50 4, 857, 600 69 569. 230 82 • 14, 757, 600 75 328, 674 67 24, 877,179 86 1,375,965 44 6, 776, 236 52 4, 542,102 22 3, 081, 939 47 7, 076, 447 35 3, 292, 683 29 1, 744, 513 80 1, 365, 627 42 .672, 769 38 1, 335, 797 52 897, 818 11 2, 0.59, 939 SO 2, 077, 022 30 2, 694, 4.52 48 2, 493, 355 20 3, 328, 642 56 1, 688, 959 55 1, 859, 894 25 2, 352, 305 30 266, 072 09 2, 043, 239 58 1, 021 34 1,667,034 99 8, 470, 798 39 11, 497, 049 07 3, 917, 644 93 3, 829, 486 64 3, .513, 715 87 1, 7.56, 637 30 1, 778, 557 71 870, 658 54 1.52, 203 77 • 167, 617 17 533, 333 29 996, 5.53 .31 665, 031 03 1,163, .575 76 1, 348, 715 41 4, 020, 344 34 ), 440 10 ), 936 65 ), 390 37 J, 799 48 i, 917 97 10 506 14 30I, 379 29 13 692 81 45. 187 .56 74, 712 10 266, 149 15 177,', 905 86 115 518 18 112; 575 53 19, 039 80 10, 004 19 34, 935 69 21, 802 35 23, 638 51 84, 476 84 60, 068 52 41,,125 47 236,,571 00 119,,399 81 1.50:,282 74 123 ,994 61 80,.389 17 37, 547 71 57, 027 10 54, 872 49 072 52 1.52,355 15 452, 019 15 141, 603 60 127, 982 25 129, 288 52 94, 621 83 1, 315,106 34 65, 561 95 112, 172 64 73, 563 03 583, 165 66 101, 796 67 334, 412 32 128, 279 13 696, 891 32 2, 209,479 15 5, 625,2.52 42 2, 517,088 91 1, 265,733 82 911, 285 57 331, 807.97 440, 235 99 296, 419 70 1, 075,201 78 333, 139 44 274, 444 36 284, 021 13 627, 233 70 338, 059 12 706, 933 24 921, 580 76 433, 104 07 1,188, 352 74 1,105, 731 40 827, 190 81 1,116, 920 88 1, 259,029 13 1, 352,953 96 2,163, 530 25 1, 088,.515 31 1, 023,787 64 931, 139 82 4, 344,502 26 51, 505,002 89 37,125, 369 91 67.119, 852 50 42, 824,033 09 46, 949,829 77 27, 752, Total, exclusive of loans and treasury notes. From loans and treasury notes. • Total receipts. $4, 418, 913 19 $5, 791,112 56 3, 669, 960 31 5, 070, 800 46 4, 6.52, 923 14 1, 067, 701 14 5, 431, 904 -87 ^4,609,196 78 6,114, 534 59 >^3, 305, 2G8 20 8, 377, 529 65 3"62, SOO 00 8, 688, 780 99 70,135 41 7, 900, 495 80 308, 574 27 7, .546, 813 31 5, 074, 646 53 10, 843, 749 10 1, 602, 435 04 12, 935, 330 95 10,125 .00 14, 995, 793 95 5, 597 36 11, 064, 097. 63 11, 826, 307 38 9, 532 64 . 13, 560, G94 20 128, 814 94 ^ 48, 897 71 15, .559, 931 07 16, 398, 019 26 17, 060, 661 93 1, 822 16 7, 773, 473 12 9, 384, 214 28 2, 759,992 25 14, 423, 529 09 8, 309 05 9, 801,132 76 12, 337,900 00 14, 340, 409 95 26,184, 435 00 11,181, 625 16. 23, 377,911 79 15, 696, 916'82 35. 264,320 78 47, 676, 985 66 9, 494,436 16 33, 099, 049 74 734, 542 59 21, 585,180 04 8, 765 62 24, 603, 374 37 2, 291 00 17, 840, 669 55 3, 040,824 13 14, 573, 379 72 5, 000,324 00 20, 232, 427 94 20, 540, 666 26 19, 381, 212 79 5, 000, 000 00 21, 840, 858 02 5, 000, 000 00 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, 450 66 33, 948, 426 25 21, 791, 935 55 35, 4.30, 087 10 50, 326, 796 08 24,954,153 04 2, 992, 989 15 26, 302, 561 74 12, 716, 820 86 31, 482, 749 61 3, 857, 276 21 19, 480,115 33 5, 589, 547 51 16, 860,160 27 13, 6.59. 317 38 19, 965, 009 25 14, 808, 735 64 8, 241, 001 26 12,541,409 19 29, 320, 707 78 1, 877, 847 95 29, 941, 853 90 29, 684,157 05 26, 531, 039 22 28, 870, 765 36 35, 713,109 65 21, 293, 780 00 30, 374, 307 07 29, 422, 585 91 42, 234, 639 79 5, 435,126 96 52, 557, 878 55 203,400 00 49, 822,168 30 46, 300 00 61, 787, 054 58 16, 350 00 73, 800; 341 40 1, 9.50 00 65,350,574 68 SOO 00 74, 056, 699 24 200 00 68, 965, 312 57 3, 900 00 46, 6.5.5, 365 96 23, 717, 300 00 .53, 436, 465 64 28, 287, 500 00 56, 054, 599 83 20, ,780, 808 00 41, 476, 299 49 41, 895, 340 65 51, 935, 720 76 529, 692, 460 50 112, 687, 290 95 776, 682, 361 57 264, 626, 771 60 1,121, 131,842 98 333, 714, 605 03 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 20 370, 943, 747 21 238,, 678, 081 06 s$10, 210, 025 75 8, 740,"766 77 5, 720, 624 28 10, 041,101 65 9,419,802 79 8, 740, 329 65 ' 8, 758, 916 40 8, 209, 070 07 12, 621, 459 84 12, 451.184 14 12. 945, 455 95 15; 001. 391 31 11, 064; 097 63 11, 835, 840 02 13,689,509 14 15, 608, 828 78 16, 398, 019 26 17, 062, 484 09 7, 773, 473 12 12,144, 200 .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 21, 593, 945 GO 24, 605, 665 37 20, 381, 493 68 19, 573, 703 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, 450 66 33, 948, 426 25 21, 791, 935 55 35, 430, 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, 853 90 29, 684,157 05 5.5, 401, 804 58 57, 006, 889 65 • 59, 796, 892 98 47, 669, 766 75 52, 761, 278 55 49, 868, 468 30 61, 803, 404 58 73, 302, 291 40 65, 351, 374 68 74, 056, 899 24 68, 969, 2.L2 57 70, 372, 065 96 81, 773, 965 64 76, 841, 407 83 83,371, 640 13 581, 628,181 26 889, 379, 652 52 1,385,7.53,614 58 1, 80.5, 939, 345 93 1,270,884,173 11 1,131, 060, 920 16 1, 030, 749, 516 .52 609, 621, 828 27 320 REPORT ON THE FINANCES. Statement of expenditures from the beginning of the government to June 30, 1869, under tlie Indian Department, and Miscellaneous, loith [ The year 1862, and subsequent, are from the account of Avarrants on the Treasurer Civil Ust. P r o m M a r . 4,1789, to D e o . 31,1791 $757, 1792 (for tlie year) 380. 358i 1793--.' 440, 1794 361. 1795 447 1796 483, 1797 504, 1798 592! 1799 748, 1800 549, 1801 596, 1302 .520, 1803 624, 1804 585, 1805 684, 1806 655, 1807 • G91 1808 712, 1809....• 703, 1810 644, 181.1 62G; 1312 780, 1813 927, 1814 , 852, 1815.-... 1, 208, 1816 , 994 1817 109, 1818 142, 1319 243, 1820 112, 1821 153, 1822 0; 1323 1824 , 336, 330, 1825 , 256, 1826 223, 1827 , 455, 1828 -• 327, 1829 , 579, 18.30 , 373, 1831 , 800, 1832 562, 1333 1834 1835 • 1836 , 1837 1838 , 1839 1840 1841 , 1342 1843 (six months ending June 30) 1844 (fiscal year ending'JuneSO). 13441345 18461847184318491850185118.521853185418.5518561857185318591860186118621863186413651866186711, 9.50, 186312, 443, * The first PcA'^olufcionary pensions. seven miUions of Mexican indemnity. Foreign in- Is'avy Departtercourse. ment. 733 33 $570 00 766 67 53 02 500 00 403 51 61, 408 97 685 12 410, 562 03 859 64 274, 784 04 788 54 382, 631 89 428 74 1, 331,347 76 374 11 2, 858,081 84 238 18 3, 448,716 03 676 73 2, 111,424 00 925 93 915, 561 87 834 77 1, 215,230 53 655 57 1,189, 832 75 028 77 1, .597,500 00 421 30 1, 649,641 44 826 34 1,722, 064 47 992 83 1, 334,067 80 306 04 2, 427, 758 80 367 48 1, 654,244 20 904 47 1, 965,566 39 703 29 3, 959,365 15 941 01 6, 446,600 10 179 97 7, 311,290 GO 892 04 8, 660,000 25 620 40 3, 908,278 30 995 97 3, 314,598 49 429 90 2, 953,695 00 113 94 3, 847,640 42 370 04 ,.4, 387,990 00 110 75 3, 319,243 06 4.58 98 879 51 118 56 % 503', 765 83 581 56 099 83 2, 904, 666 25 3, 094,083 86 902 45 719 08 4, 218, 211 87 4, 263,877 45 786 44 193 66 3, 918, 765 35 3, 308,745 47 067 27 3, 239,428 63 5.54 00 3, 856,183 07 181 07 3, 956,370 29 395 88 3, 901,356 75 562 35 3, 956,260 42 750 28 3, 864,939 06 382 65 5, 807,713 23 914 .53 905 40 6, 646,.580 53 095 .52 6,131,294 25 667 92 6,182, 896 89 278 15 6,113,076 97 410 57 6, 001,242 95 191 41 8, 397,711 53 564 04 3, 727,199 11 079 66 6, 498,177 89 637 22 6, 297,013 92 292 6, 455,635 76 079 10 7, 900,476 02 593 01 9, 408,705 92 996 72 9, 786,724 66 858 81 7, 904,581 38 427 16 8, 880,842 10 321 59 • 8, 918, 789 .53 871 30 11, 067, 096 32 812 31 10, 790,095 11 007 26 13, 327, 834 64 615 39 14, 074, 694 61 177 .65 12, 651, 264 64 508 72 14, 053, 927 90 946 87 14, 690, 649 83 143 79 11, .514,156 52 786 91 12, 387, 569 69 710 35 42, 674,105 27 413 06 63, 211,292 77 691 92 85, 733,776 12 818 03122, 567,118 52 338 18 43, 324,Oil 04 589 26 31, 034,502 72 344 05 25, 775,757 97 416 77 20, 000, W a r Department. pp,-,..^.,,ci J-ensions. $632, 804 03 5175, 813 88 1,100, 702 09 109, 243 15 1,130, 249 08 80, 017 81 2, 629,097 .59 81, 399 24 2, 480,910 13 68, 673 22 1, 260,263 84 100, 843 71 92, 256 97 1, 039,402 66 104,845 33 2,009 522 30 95, 444 03 2, 466,946 98 64,130 73 2, 560,878 77 73, 533 37 1, 672,944 OS 85, 440 39 1,179, 148 25 62, 902 10 822, 055 35 875, 423 93 80, 092 80 712, 781 28 81, 854, 59 224, 355 -38 81, 375 53 288, 685 91 70, 500 00 900, 834 40 82, 576 04 347, 772 17 87, 833 54 294, 323 94 83, 744 10 032, 823 19 7.5,043 " 817, 798 24 91, 402 10 662, 013 02 86,939 91 350, 806 86 90,164 36 794, 294 22 69, 656 06 012, 096 80 183, 804 15 004, 236 53 297, 374 43 622, 715 10 •890, 719 90 506, 300 37 415, 939 85 630, 392 31 208, 376 31 461, 291 78 242, 817 25 111, 981 48 948,199 40 096, 924 43 780, 583 52 340, 939 85 498, 326 59 659, 913 18 308, 310 943, 194 37 556, 593 83 938, 977 976,148 86 145, 544 56 850, 573 57 250, 230 28 949, 594 47 752, 688 6C 363, 297 31 846, 405 61 170, 665 14 446, 131 23 184. 422 40 705, 022 95 589', 152 40 698, 517 5: 304, 285 30 827, 948 5' 954, 711 3; 79li 208 02 832, 797 96 731,,172 31 672.162 45 038, 169 69 156, 057 29 227 045 90 142,750 50 155; 204 99 603, 562 17 042, 749 92 388, 434 51 658, 137 16 378, 931 33 104, 633 48 839. 041 12 192, 445 05 819, 888 50 032; 008 99 398, 867 29 362, 374 36 809, 739 62 776 495 72 742, 820 85 374 80 226, 500 92 543 33 193, 695 87 924 58 866, 886 02 965 11 293, 377 22 506 19 401, 858 78 498 49 736,262 45 282 97 369,009 47 074 07 .542,255 40 160 51 344, 027 70 150 87 423, 770 85 121 63 720 53 221.163 14 202 72 161,190 66 530 67 100,802 32 407 36 034, 599 73 600 83 879,583 23 842 97 140.194 44 360 79 979, 633 17 701 82 15, 291,610 48 415 63 20, 605, 3.52 35 643 62 23, 936,551 71 990 61 28, 782, 386 7r 476, 621 78 t Purchase of Florida. J Actual payments The years 1849 to 1852 £ilso embrace large sums paid to Mexico. 321 REGISTEE. several Iveads of Civil List, Foreign Intercourse, Navy Department, War Department, Fensio'HS, the interest andxjrincipal of thexiublic debt. issued; all previous years are from tho acconnt of Avnrrants paid.] Indians. Miscellaneous Total ordinary exj) en di tures. Interest o n public debt. Principal of public debt. Total debts a n d loans. Total expenditures. $5, 287, 949 5 $7, 207, 539 02 • .$27, 000 00 $311, 533 83 $1,919,589 52 $2, 349, 437 44 $3,933,512 06 7, 267, 665 90 1, 877, G03 77 3, 201, 628 23 4, 062, 037 7o 9, 141,569 07 13, 648 85 194, ,572 32 5,819,505 2! 2, 772, 242 12 3,047,263 13 1, 710, 070 26 7, 529, 575 55 27, 282 83 24, 709 46 5, 801, 378 0-3, 490, 292 52 2, 311, 285 57 3, 500, 546 65 9, 302,124 74 13, 042 46 118, 248 30 6,084,411 61 2, 895, 260 45 4, 350, 658 04 3,189,1,51 16 10, 435, 069 65 23, 475 69 92, 718 50 3,195, 054 53 2, 640, 791 91 5, 835, 846 44 2, 531, 930 40 8, 3G7, 776 84 113, .563 98 150,476 14 2, 492, 378 76 3, 300, 043 06 5,792,421 8 ; ^ 2, 833, .590 96 8, 626, 012 78 62, 396 38 103, 880 82 937, 012 86 3, 990, 294 14 4, 623, 223 54 3, 053, 281 28 16, 470 09 149, 004 15 8,613,517 68 1.410, .589 18 3,186, 287 60 4, 596, 876 76 6, 4£0,166 72 11. 077, 043 50 20, 302 19 175, 111 81 3, 374, 704 72 1,203,665 13 4, 578, 369 95 7,411,369 77 31 22 193,636 59 11, 989, 739 92 7,291,707 04 4, 412, 912 93 2, 878, 794 11 4,981,669 SO 12, 273, 376 94 9, 000 00 269, 803 41 9, 539, 004 71 13, 276, 084 67 4,125, 038 95 5, 413, 265 bl 3, 737, 079 91 94,00) 00 31.5, 022 36 7, 256,159 4o 4, 0.2, 824 44 3, 848, 828 00 3,407,331 43 205, 217 87 6'J, 000 00 11, 258, 983 67 4, 4.52, 858 91 4, 266, 582 85 3, 905, 2 4 liO 8,171, 787 4 : 116, 500 00 379, 558 23 12, 024, 646 36 7, 369, 8b9 7i 3, 737, 079 91 4,148, 998 82 3,220,690-97 384, 720 19 l;;, 727,124 41 196, .500 00 8, 989, 884 61 15, 070, 093 97 6, 030, 209 36 3,.723, 407 88 5, 266, 476 73 234, 200 00 445, 485 18 4, 984, 572 89 6,307,720 10 3, 369, 578 48 2, 938,141 02 464, 546 52 205, 425 00 11, 292, 292 99 6, 504, 338 85 3, 423,152 87 6, 832, 092 48 10, 260, 245 3; 427,124 98 16, 764, 584 20 213, 575 00 7. 414, 672 14 2, 866, 074 90 3, 586, 479 26 G, 452, 554 1( 13, 8G7, 226 cO 337, 503 84 337, 032 62 5,311,082 28 8, 098, 994 4t.. 13, 319, 986 74 2, 845, 427 ,53 5,163, 476 93 177, 625 00 315, 783 47 5, 592, G04 86 3, 46.5, 733 16 5, 543, 470 89 8, 009, 204 05 151,875 00 457, 919 66 13,601,808 91 4, 449, 622 4.; 22,279,121 15 17, 829, 498 70 2, 451, 272 57 1, 998, 349 88 277, 845 00 ,509,113 37 3, 599, 455 22 7, 505, 668 22 11, 108,123 44 167, 3.58 28 738,949 15 .28,032,396 92 39, IfO, 520 36 4, 593, 239 04 • 3, 307, ;i04 90 7, 900, 543 94 30,127, 686 38 167, 394 86 1,103, 425 50 38, 028, 2L0 32 .5, 754, 568 6 3 6, 874, 353 71 12, 628, 922 3;. 530,750 00 1, 755, 731 27 26, 953, 571 00 39, 582, 493 35 7, 213, 258 69 17, 657, S04 24 24, 871, 062 93 274, 512 16 1, 416, 995 00 23, 373, 43§ 53 48, 244, 495 51 6, 389, 209 81 19, 041, 826 31 25,423,036 1;.' 319,463 71 2, 242, 384 62 15, 454, G09 92 40, 877, G46 04 6, 016, 446 74 15, 279, 754 88 21, 2'JG, 201 62 505, 704 27 2, 305, 849 82 13, 808, 672 78 35, 104, 875 40 2, 540, 388 18 5,163, 538 11 7, 703, 926 21 463,131 3i: 1, 640, 917 06 16, 300, 273 44 24, 004, l!-;9 73 3, 502, 397 08 5,126, 097 20 8, 628, 494 2b 315, 750 01 1, 090, 341 85 13,134, 530 .57 21, 763, 024 85 5, 037, 274 01 3,279,821 61 8, 367, 093 62 477, 005 44 903, 718 15 10, 723, 479 07 19, 090, 572 69 9, 827, 643 51. '5,172, 578 24 2, 676, 370 8b 7, 848, 949 12 575, 007 41 644, 885 15 17, 676, 592 63 607, 331 81 4, 922, 634 60 9, 784,154 55 5,530,016 4! 071, 063 78 380, 781 82 15,31.4, 171 00 429, 987 90 678, 942 74 15, 330, 144 71 4, 996, 562 08 11, 571, 831 6b 16, 568, 393 76 31, 898, ,538 47 4, 366, 769 08 7, 728, .575 70 12, 095, 344 7b 1, 046,131 40 11,490,4.59 94 724,100 44 23, 585, £04 73 13, 062, 316 27 3, 973, 4S0 54 7, 067, 601 65 11, 041, 082 19 743, 447 83 1,110,713 23 24,103, 398^ 4 6 12, 653, 095 65 3, 486, 071 51 6, .517, 596 88 lii, 003, 668 3.j. 22, 656, 764 04 . 760, 624 88 826,123 67 3, 093, 600 59 9, (.64, 637 48 12,163, 438 O; 705, 0S4 24 219, 368 40 13, 296, 041 45 25, 459, 479 52 2, .542, 843 23 9, 841, 024 55 12, 383, 867 7c 25, 044, 3.58 40 576, 344 74 1, 565, 679 66 12, 660, 400 62 622, 262 47 1, 363, 624 13 13, 229, .533 33 1, 913, 533 40 9, 442, 214 B:i 11,355,748 22 24, 585, 281 .55 1, 383, 582 95 14, 790, 795 27 16,174, 378 2i: 926,16r 98 1, 392, 336 11 13, 864, 067 80 30, 038, 44G 12 772, ,561 50 17, 067, 747 79 17, 840, 309 2;.. 34, 356, 698 06 1, 352, 323 40 2, 4.51, 202 64 16, 516, 388 77 303, 796 87 1, 239, 746 51 1, 543, 543 3b 1, 801, 977 08 3,198, 091 77 22, 713, 755 11 24, 2.57, 298 49 202,152 98 5,- 974, 412 21 6,176, 565 If: 1, 0.12, 625 07 2, 082, 565 00 18, 425, 417 25 24, 601, 982 44 57, 863 08 328 20 58,191 28 1, 637, G52 80 1, 549, 396 74 17, ,514, 950 28 17, 573,141 56 +3,140 3;^ +63, 389 85 4, 993,160 li 2, 749, 721 60 30, 868,164 04 66,500 17 30, 934, 664 21 21, 822 91 4, 299, 594 68 2,1/32, 428 93 37, 243, 214 24 21, 822 91 37, 265, 037 15 14," 997',54 5, 590, 722 73 5, 605', 720 27 39, 455, 438 35 5, 313, 245 81 3, 256, 868 18 32, 849, 718 08 399, 834 24 10,718,153 19 11,117, 987 43 2, 218, 967 18 2, 621, 340 20 26, 496, 948 72 37,614,936 15 174, 635 77 3, 911, 977 93 2,271,857 10 2, 575, 351 50 24,139, 929 11 4,086,613 70 28, 226, 5.53 81 288, 063 45 5, 312, 626 2i. 5. GOO, 689 74 2, 273, 697 44 3, 505, 999 09 26,196, 840 29 31, 797, 530 03 778, 550 06 7, 796, 989 8b 1,151, 400 54 3, 307, 391 55 24,361,336 .59 8, .575, 530 94 32, 936, 876 .53 528, 584 57 333,011 98 382, 404 47 1, 579, 724 4S 11, 256, 508 GO 861,596 .55 12,118,105 15 1, 874, 863 66 11,117, 039 18 12, 991, 902 84 1,282,271 00 2, 554,140 05 20, 650,108 01 33,042,010 85 1, 066, 985 04 7, .528, 054 Oo 8, 595, 0o9 10 1, 467, 774 95 2, 839, 470 97 21, 895, 369 61 30, 490, 408 71 370, 594 54 843, 228 77 1, 080, 047 80 3, 769, 7.58 42 26, 418, 459 59 1,213, .523 31 27, 632, 282 90 1,117, 830 22 5, 601, 452 15 6, 719, 282 37 GO, 520, 851 74 1, 496, 008 69 3, 910,190 81 53, 801, 569 37 3, 391, 652 17 13, 036, 036 25 15, 457, 688 42 1,103,251 78 2, 554, 455 37 45, 227, 454 77 CO, 655,143 19 39, 933, 542 61 3, 554, 419 40 12, 898, 460 7u 16,452,880 13 509,263 25 3,111,140 61 56, 3S(i, 422 74 3, 884, 406 95 3, 554, 321 22 1,663,591 47 7, 025, 450 16 37,16.5, 990 09 7, 433, 728 17 44, 604, 718 26 714, 947 43 3,711,407 40 2,829,801 77 • 8,146, 577 33 44, 049, 949 48 4, 426,154 83 48, 47G, 104 31 4, 002, 014 13 2, .320, 640 14 3, 043, 576 04 9, 867, 926 64 40, 389, 954 56 6, 322, 654 27 46, 712, G08 83 3, 900, .537 8712, 246, 335 03 44, 078,156 35 3, 666, 905 24 6, 832, 000 15 10, 498, 905 35 54, 577, 061 74 1, 413, 995 OS 13,461,4.50 13 51,142,138 42 3, 074, 078 33 21,256,902 •S.i 24,335,980 66 75, 473, 119 08 2, 708. 347 71 16, 738, 442' 29 ,56, 312, 097 72 2, 315, 996 25 7, 536, 681 9h 9, 852, 678 24 66,164, 775 96 2, 596, 465 92 15, 260, 475 94 GO, 533, 836 45 1,954,752 34 10, 437, 772 7 i 12, 392, ."05 li 72, 726, 341 .57 4, 241, 028 60 18, 946,189 91 6.5,032,559 76 1, 594, 845 44 4,647,182 17 6, 242, G27 61 71,274, .587 37 4, 976, 871 34 17,847,0.51 19 72, 291,119 70 1, 652, 774 23 8,118,292 81 9, 771,. 67 04 82, 062,186 74 4, 551. 566 58 16, 873, 771 68 66, 327, 405 72 2, 637, 664 3!'.14, 713, 572 81 17,351,237 26 83, G7d, 643 92 2,991,121 54 20, 708,183 43 60,010,112 .58 3,144, 620 OJ 13,900,392 i:i 17, 045, 013 07 77, 55,125 65 2, 865, 481 17 16. 020, .574 78 62, .537,171 62 4, 0J4,157 30 IS, 815, 984 It 22, 850,141 4r 85, 387, 313 03 2, 223, 402 27 14,129,771 52 461, .554, 453 71 13, inO, 324 45 96, 09G, 922 O'J 10'-, 287, 246 54 570, £41, 700 25 1, 076, 326 35 15,671,890 94 689, 980,148 91 24, 729, 646 61 1,81, 086, 635 0'7 205, 816, 481 6h £95, 796, 630 65 2, 538, 297 80 18,155,730 31 811, 548, 666 17 53, 685, 421 6:430,197,114 0 483, 882, 535 T j 1,298,144,656 00 77, 397, 712 00•.07,361,241 Gl 684, 758, 953 6t1, £97, 674, 224 <'.9 4, 966, 9G4 90 32, 670, 795 171,212.911,270 41 3, 247, 064 56 27, 430, 744 81 387, 683,198 79 133, 067, 741 6! 620, 321, 725 61 753. 389, 467 3G1,141,072,166 09 4, 642, 531 77 33, 975, 948 46 202, 947, 537 42 143, 781,.591 91 r46, 350, 525 9'= SCO, 132,117 8;' 1,0:-3, 079, €55 27 4,100, 632 32 39, 618, 367 04 229, 915, 088 1111147,425,196 7; '192, .549, 685 8f 839, 974, 882 6;1,069,889,970 74 7, 042, 923 06 35, 664, 932 69 190, 496, 354 9;: 130,694,242 81 263, 537,398 31 394,281,641 1{ 584, 777, 996 11 on the public debt, but not carried into the totals because of repayments to lhe treasury. § Includes DigitizedII This for FRASER amount in eludes $7,001,151 04 premium on treasury notes, per acts of June30,18G4,'£ind Mar.3.186.5.. http://fraser.stlouisfed.org/ 21 P Federal Reserve Bank of St. Louis 322 REPORT ON T H E FINANCES. 1 1 EnroUed and licensed saU tonnage. No. 17.—Statement exhibiting the amount of tonnage of the United Staies annually, from 1781) /-o 1869, inclusive; also the re-gistered, enrolled, and licensed tonnage employed in steam navigation in each year. ' " Tons. Tons. • 'rt Yeax ending— fc.0 i r CO a Ions. Doc. 31 1789 '. 1790 1791 1792 1793 1794 1795 1796 1707 1798 1799 1800 . 1801 1802 1803 1804 1805 1806 1807 1803 1809 1810 ]811 1812 1313 1814 1815 1816 1817 1818 1819 1820 1821 1822 1823 1824 1825 1826 1827 1828 1829 1830 1831 1832 18.33 1834. Sept. 30 1835 ' 1836 1837 1838 1839 1840 1841 1842 J u n o 30 1843 1844 1845 1846 1847 1848 1849 1850 1851 18.52 1853 18.'54 1855 18.50 18.57 .1858 - ... .:.... '... .... . 123, 893 346, 254 362,110 411,438 367, 734 438, 863 529, 471 576, 733 597, 777 603, 376 662,197 .5.59, 921 632, 907 560, 380 597,157 672, 530 749, 341 808, 265 848, 307 759, 054 910, 059 984, 269 768, 8.52 760, 624 674, 853 674, 633 854, 295 800, 760 800, 725 606, 089 612, 930 619, 048 019, 896 628,150 639, 921 669, 973 700, 788 737, 978 747,170 812, 619 650,143 .575, 056 619,575 686, 809 749, 482 857, 098 885, 481 897, 321 809, 343 819,801 829, 096 895, 610 945, 057 970, 653 1, 003, 932 1, 061, 8.56 1, 088, 680 1,123, 999 1, 235, 682 1, 344, 819 1, 418, 072 1, 540, 769 1, 663, 917 1, 819, 774 2, 013,154 2, 238, 783 2, 440, 091 2, 401, 687 2, 377, 094 2. 499, 742 m v-H rt © bO 1 3 Tom. 77, 669 132,123 139, 036 153, 019 153, 030 189, 755 213, 494 255,166 279,136 294, 952 277, 212 302, 571 314,670 331,724 3.52, 015 369, 874 391, 027 400, 451 420, 241 473, 542 440, 222 449, 515 463, 650 509, 373 491,776 • 484, 577 513, 833 571, 459 590,187 019, 096 647, 821 661,119 679, 062 1, 419 877 181 545 340 340 454 1,104 2,791 .5, 149 . 4,155 740 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, 027 696, 549 671, 766 697, 580 699, 263 762,154 833, 240 889, 355 550, 618 552, 248 613, 827 661, 827 754, 819 778, 995 816, 645 839, 226 932,576 982, 416 1, 062, 445 1,082,815 1,010,599 892, 072 917, 804 949, 060 1, 002, 303 1, 090,192 1,198, 523 1, 381, 332 1, 453, 459 1, 468, 738 1, 524, 915 1,675,456 1,789,238 1, 887, 512 2, 021, 625 1, 796, 888 1, 857, 964 2, 550,067 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, 739 198,154 174, 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 o H Tons. 201, 502 274, 377 502,146 564, 457 520, 764 628, 618 747, 965 831,899 876, 913 898, 328 939, 409 972, 492 947, 577 892,104 949,172 1, 042, 404 1,140,368 1, 208, 716 1,268,584 1, 242, 596 1, 350, 281 1, 424, 748 1, 232, 502 1, 269, 997 1,666,629 1,159, 210 ,1,368,128 1, 372, 219 1, 399, 912 1, 225,185 1,260,751 1, 280,167 1, 298, 958 1, 324, 699 1, 336, 566 1, 389,163 1, 423,112 1,.534,191 1, 620, 608 1, 741, 392 1, 260, 798 1,191, 776 1, 267, 847 1, 439, 450 1, 606,151 1, 753, 907 1, 824, 940 1, 822,103 1, 696, 684 1, 995, 640 2, 096, 479 2,180, 764 2,130,744 2, 092, 391 2,158, 603 .2,280,095 2, 417, 002 2, 562, 084 2, 839, 040 3,154, 042 3, 334, 016 3,535, 454 3, 772, 439 4,138, 440 4, 407, 010 4, 802, 902 5, 212, 001 4, 871, 652 4, 940, 842 5,049,808 323 liEQISTER. No. 17.—Stateinent exhibiting the amount of tonnage, <f c - -Continued. ta :l la 'd,rt ra rt -3 Year e n d i n g - 1 J u n o 30, 1859 1860 1861 1862 1863 1864 1865, old a d m e a s u r e m e n t 1865, ncAV 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, UCAV a d m e a s u i ' e m e n t . ' 1867, old a d m e a s u r e m e n t 1867, n e w a d m e a s u r e m e n t . 1868, old a d m e a s u r e m e n t . 1868, ncAV admeasiu.-emeut. 1869 ,.. To^is. 2, 414, 654 2, 448, 94\ 2, 540, 020. 2,177,253 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 1, 352, 586 ' Pi .11 |l i •l 3 •a o H Tons. 92, 748 97, 296 102, 608 113, 908 133,215 106, 519 69, 539 28, 469 42, 776 15^,513 32^593 165;^22 3'ons. 1, 961, 631 2, 036, 990 2,122, 589 2, 224, 449 2, 660, 212 2. 550, 690 1,794,372 730,695 443, 635 1, 489,194 95, 869 1, 646, 820 221,939 213,252, 1, 808, 559 1,651,182 • T071S. 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 .890,316 Tons. 5,145, 038 5, 353, 868 5 53.'>, 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 4,107, 330 324 REPORT ON THE FINANCES, Payments of judgments rendered by'Court of Claims from July 1, 1854, ioJunc 30,1885. T o Avhom jiaid. I»ate. J u l y 2,1804 J u l y 5,1864 A p r . 5,1865 Apr. 2.5, 1865 M a y 17, 1365 Ala"y22 1865 M a y 29', 1865 D a n i e l TiOorais Ilavid K i n g T . A flams M o o r e a n d Boice W . S. G r a n t X/Csfcer a n d K e d i n g t o n N a t u r e of claim. Not stated do do . . do do do do . 00 83 0) 06 00 59 43 . 1 170,216.-.91 J a u . 9.1866 J a u . 2f,lS66 M a r . 2,1866 . . . $4,190 1,204 93 76 ; 24' 559 41' .53 i 3, •• 54 1,913 :... T o t a l from J u l y 1,1864, to J u n e 30,1365 T*. A . B r i n s m a d o H . Sava"e 8. A. Morse Amount. Nob s t a t e d do do 4.51 55 21, 625 00 2 237 50 . T o t a l from J u l y 1,1865, to J u n e 3.), 1866 24 314 05 T . J . D . F u l l e r , (attorney^ 1:1. M. E l a c k b u r u arid o t h e r s jr. I J Corey ajul o t h e r s . . . . . A . 13roAvn A . Cross 35. L. Norfolk ^ .13. VV'oi'iner J . S h a n 'lian, deceased J . \V. F a r r i s h A , Kelsf'.y J . W . PoweU : D . B. Marfcin ' 31. M c i v e e a n d o t h e r s J . (lould and others B. Kiley, deceased Elizabeth Poucher 'C. 11. A d a m s II. Graham '.W D o n a h u e P . J . Brooke T. E . Sickles J. W. Parrish ctal '\\ Smitli J . K. C u r t i s € . W. Lane T o t a l from J u l y 1, 1366, to J u n e 30, 1 8 6 7 . . - . . * J u l y 24,1866 N o t s t a t e d do :. J u l y 25.1866 J u l y 2.^1866 . . . : .do : • do J u l y 26,1866 1 Jul'y 26, 1866 F o r certain r e n t s ^. J u l > 2 6 , lci66 N o t s t a t e d do J u l y 26, 1366 do J u l y 20, 1366 Jul'v 27, 1366 do ..: (U) J u l y 28. 1866 do J u l y 2 j , 1366 do J i d y 31, 1366 do J u l y 31, 1866 do . . . A u g . 8.1366 A u g . 6,1866 do A u g . 8,1366 do ... do A Vi<^. 8, 1866 do A u g . 8, 1866 M a r . 5, 1367 F o r s h o e i n g p u h l i c h o r s e s Mai-. 19,1867 E o r m e d i c i a e a seized by U n i t e d S t a t e s M a r . 22,1367 N o t vStated do...: A p r . 11,1867 do M a y 1,1367 do . . M a y 2,1867 M a y 1 ,1867 do D. H. B u r r William Douglass and others C. F . R o b e r t s o n , deceased E . A . G i b b o u s a.nd E . H . K e l l e y J . Nock S. N o r r i s J . Nock • J . Chollar July July July Aug. Aug. Aug. Aug. Aug. 10,1867 N o t s t a t e d 24,1867 do 3 -, 1867 do 6,1867 do ... 6,1867 do 7,1867 . . . . . . d o V\ 1367 . .do . . . . 12, 1867 F o r additicmal e x p e n s e i n c u r r e d in d e l i v e r i n g h o r s e s to tJnited S t a t e s a t W a s b i n g t o n , D . C , i n s t e a d of a t P e r r y ville, M a r y l a n d , as p e r agreement Aug. Sept. Sept. Sept. Dec. Mar. Apr. Apr. Apr. Apr. Apr. Mav .May May May Ma'y May Ma'v May j\rav iMa'y May 16,1867 N o t s t a t e d do 2.5,1867 25, 1867 do 28,1367 do 11.1367 do 25, 1363 do 13,1863 do 22, 1868 do 24.1868 do 27,186S do 30,1868 do 5, 1868 do..^ . 23, 1863 do 23,1868 do . . ' 23,1863 do 23,1368 do 23, 1868 do 23, 1868 . . . : . . d o 23,1863 do 23,1868 do 2,i, 1863 do 23,1868 do . J . C. F r e m o n t for u s e of J . S. J a c k . sou a n d H . S. M u n r o D . C. CroAvell A. J. Richardson S. B. S m i t h B.E. Akers 1). A . B o g e r t . . . A . Iv. Scimltz a n d A . AY. M a r k i e y . . I' Coniad D. D. Baker c t a l J . 11. C l a r k & Co .Brandies; & C r a w f o r d L. B. P r a t t Alleji Sc H a m m o i u i Geoi-ge E o r d i c e Reuben J. Ragan llarkan Carter Ja-m(>s M. M c N e y Giles M.Cross .". W i l l i a m C. H o l m e s J o h n J . Cooper W i l l i a m L. F a r r o u •. LaAvrence P . R i t c h o y 6 5 1 00 oi 731 75 12,^-69 25 14 100 00 43', G07 ( 3 I j 371 fO ' 538 00 1 •96 09 5' 79J lO 4', 01)0 00 344 74 2 0 0 CO 1' 500 00 VL, 0(Jd CO 4, 425 .52 8 "i 00 3 437 04 1' 336 50 306 25 2, 0 8 72 R 126 GO 11 230 5) 0 34,1 -30 2' 345 "0 31 626 40 182 .538 20 3, 310 00 4 '!^88 02 750 00 22, 414 0 ) 13, 725 6-7 69, 90J 00 4, 70 J 33- COO 00 13, 15 43 1 0 13 3, 15 - 2, .. 333 33 051 70 735 00 liOO 0) 021 00 717 84 6^9 01 000 00 13, OJOO 2, 29 35 1 2 .55-^ 00 420 25 700 0 ) 455 4) 39; 10 367 72 183 86 903 4:^ 314 IJ P5R 06 528 0> 378 95 348 31 2, 2 1 1, REGISTER. Payment of judgments, (Jc.—Continned. To whom paid. Date. N a t a r e of claim. J o h n B . Cox, deceased A b r a m M. Garslievileo . .1 W a l t e r M. E v a n s : J(jhn A . BradsbaAV :• R o b e r t M. P a t t e r s o n Isaiah Hornaday J esse P u g h • V i n c e n t Miller i G e o r g e W. Maxfield Milton Ponder J a m e s Cook B. F. A k e r s LiA'ingston, Bell & Co G. E . '"Winter, deceased Total from J u l y 1,1867, to J u n e 30, 1868 , M.ay May Ma'y May M.a'y May May M.ay M.ay May June June June June 23,1868 23,1868 23,1868 2.3,1868 2.5,1868 25,1868 2.5.1868 25,1868 25,1868 2.5,1868 8,1868 10,1868 24,1868 25,1868 Not stated. do..-: do . . . . do..-do.... do_.-do . . - do..-do.... do . . . . do.... do.... . do . .do. G. C. B e s t o r E . A . Gibbon & F . H . K e l l e y J . A . W i l l s , Cha,rles A . S t e t s o n & Henry A. Wills T . J . D . F u l l e r for J o n .ah D . HooA^er ami h i s wife, A n n a P . H o o v e r J. J. Fain J . Baker and others G.Caleb J . Nock S. StcA^ens : , J . M . Ashfield July July , 1868 , 1868 Not stated. do.... J. Stone. Sept. 8,1863 J. Nokes . S e p t . 8,1868 C. L, A l l s t e a d t P. Fulhir ^V. D . M.aun J . 0. P. Burnside .. D . G. MaUory Sept. Sept. Sept. Sept. Sept. 12, 1868 15,1868 15, 1868 17,1868 21,1868 G. W . J o h n s o n S. P . B i a d y , deceased , B. H i g d e n . . . . . E . M. Moore, deceased C. FoAAder W . Clark I. Warren C. K. G a r r i s o n J. H. Waters J . E . Reesido L . D . F u l l e r & C. L. H u g h e s . . D e x t e r , H a r r i n g t o n & Go H. Jones S. D.akin, deceased, a n d o t h e r s Nov. Feb. Mar. Apr. Apr. Apr. Apr. Apr. Apr. May May May Ivlay May 17.1868 26.1869 5,1869 16.1869 24,1369 26, 1869 28. 1869 28,1869 28,1869 5,1869 1 .>, 1869 15,1869 21, 1869 23,1869 J. Lee , W . M. LoAvry '. J . A. H a y d e n E. Hunt » G. C. Mas.on '.. T o t a l fr!-.m J u l y 1,1868, t o J u n © 30,1869 Juno June June June June 8,1869 11,1869 11,1869 14,1869 29,1869 $1, 348 229 451 2 6 206 214 222 1 7 191 45 750 467 7, 293 1, 703 31 83 99 85 55 51 17 25 52 97. 76 32 34 00 434,194 45 sTrooTo 3, 202 03 J u l y 13,1863 July Au,g. Aug. Aug. Aug. Aug. Sept. 15, 1868 4,1868 4, 1868 8,1363 11,1868 24, 1868 8,1868 12,666 64 .do. N e t proceeds t h r e e hales of cotton Not stated do..... do do T w e n t y p e r cent, on h i s salary from J a n u a r y 7, 1866, to M a r c h 2, "1367. ..• T w e n t y p e r cent, on bis s a l a r y from J u n e 30, 1866, to M a r c h 2, 1867 Tvventy p n - cent, on h i s s a l a r y from J u l y ' l , 1866, to M a r c h 2, 1867" Nut stated do do do T w e n t y p e r cent, on h i s s a l a r y from .Tune" 30, 1866, to M a r c h 2, 1367 Not'Stated -do. .do. .do. .do. -do. .do. .do. .do. .do. .do. do do F o r t e r m i n a t i o n , by S e c r e t a r y of NaA^y of lease of t h e sectional dock a t M a r e I s l a n d , Bay of San Fi-ancisco, C a l . . . N o t s t a t e d .'. '. N e t p r o c e e d s of c e r t a i n cotton Foi- c e r t a i n c o t t o n F o r t w e n t y hales of cotton Not stated .^. 1, r.oG 18 1, 077 (0 5, 002 50 620 83 9, 0( 0 00 Gl, 577 83 145 10 120 CO 181 261 27,7.50 13,975 1,499 13 52 15' 00 79 225 68 49,171 16 11, 942 46 11,112 33 5, 000 00 27, 27') 79 8, 690 CO 1, 350 ( 0 22, 400 00 1, 200 CO' 5, 464 00 15, 321 00 6, 0 0 CO 1, 363 72 59, 223 6,175 8,72) 50, .581 8, 720 4, OLO 94 00 86 Ga 00 00 450,168 21 ^iaiment exhibiting number and tonnage of sailing vessels, steam vessels, barges, and canal Vdafsin eacK customs district of ihe United States, on ^Oth of June, 1869. Saiiii. g A'-essels, States. Number. 2,733 69 19 2,916 185 673 3, 330 773 716 161 1,568 102 798 273 179 118 226 92 56 450 224 Maine NCAV H a m p s h i r e . . Vermont Massachusetts Khode Island Connecticut : ; . " .'. NCAV Y o r k NoAv J e r s e y PennsvlA'ania . BelaAv'are Maryland : D i s t r i c t of C o l u m h i a Virginia •. South* C a r o l i n a Florida Alabama Mississinpi Louisiana Texas • • • • Tonnage. Numher, 371, 412, 96 12, 331. 74 1, 019. 04 499, 211. 43 18,103. 89 51,996,49 705, 418. 58 53, 067. 96 121, 327.13 10,986.29 90, 736, 78 4, 834. 37 13, 467. 13 11, 948. 42 10, 766, 83 24, 258, 59 13, 770. 08 8, 353. 46 1,105. 67 37, 473, 35 7, 911. 83 Iv e n t u c k y Missouri loAva Minne.sota Illinois , Michigan Ohio AVest Vir""ini^ ^ California Orofi^on Washington Territory .. . . Total 195 361 • 27, 136, 43 70, 869,-48 " 427 309 47, 412,19 52, 001.17 715 '28 84 104, 243. 00 1,144. 94 22, 462. 26 2,399,971,54 17, 840 , The The The The A t l a n t i c a n d G-ulf coasts Pacific coast . northern lakes western rivers . . . . 15, Oil 827 1, 752 250 17, 840 Barges. S t e a m vessels. Tonnage. 42 5 7 89 31 60 931 69 391 23 106 21 60 23 26 30 25 60 15 237 30 51 50 183 28 58 36 149 34 243 192 67 117 37 19 17, 975, 35 635, 46 4, 502, 01 35, 429. 92 26, 898, 97 31, 757, 75 403, 467. 39 17, 501. 75 85, 922. 65 7,198. 14 37, 753. 50 3, 624. 71 5, 911.18 3,117.33 4, 778. 60 4, 987, 99 3, .525, 74 14, 822, 41 1, 357. 28 65, 892. 39 8, 363. 81 11, 397. 73 16, 827. 93 75, 987. 36 2, 905. 53 9, 579. 66 12, 453. 31 24, 616, 55 5,148. 26 44, 987. 63 50, 917, 47 11, 821. 50 39, 370. 59 9,826.56 2, 304. 22 3, .546 1,103, 568. 38 Numher. Canal hoats. Tonnage. 1 340 72 292 7 17 18 30 148, 50 62, 401,16 11, 290, 36 41, 888. 96 569, 85 1, 942, 59 91Q. 57 3, 327, 65 90 4 27 22 4, 251, 82 126, SO 2,743,68 2, 479, 01 - 2 86 30 80 1, 28, 1, 8, Number, Tonnage, 4 275. 75 4 2,947 64 520 1 31 272 . 23 3 435. 55 288, 426, 53 6, 343, 54 52. 603, 25 102. 67 1, 784. 53 17,632,77 1, 727. 73 87. 61 818, 40 712,17 919, 62 736, 50 112 12, 337, 69 220 20, 204, 24 75 50 9 45 17, 351, 41 12, 430, 27 547, 89 5,162. 22 1 588 108. 88 30, 404. 90 2 1,423 60.82 220, 957, 84 • 4, 678 420,143, 00 05 Total. Nuniber, 2,825 74 30 3,005 216 733 7,554 983 1,919 192 1,722 413 911 304 205 148 252 242 75 714 276 51 52 269 58 138 231 842 34 746 1,145 76 877 65 105, 27, 487' ^ Tonnage. 389, 3S8. 31 12, 967. 20 • 5,796.80 534, 641. 35 45, 002. 86 84, 338. 29 1, 459, 713. 66 88. 208. 61 301, 741. 99 18, 856, 95 132, 217. 45 27, 002. 42 29. 433. 74 15.153. 36 15, 545. '43 29, 246. 58 17, 295. 82 27, 427. 69 2. 589. 75 . 106,109.52 18, 754. 65 11, 397. 73 18, 646. 38 104, 699. 53 4, 825.15 18, 316.16 39, 589. 74 128, 027. 96 5,148. 26 109, 860,11 145, 753, 81 ' 12,369,39 148, 775. 81 10, 971.. 50 24, 827. 30 4,14.4,640,76 SUMMARY. 1,991,766.49 127, 850. 20 277. 892. 66 2, 462.19 • 1, 709 173 636 1,028 634, 322. 56 51, 501. 37 146, 236. 57 271, 507. 88 604 47 103 669 88, 527. 07 5, 223. 04 22, 072. 45 105,135. 28 2, 018 191,181. 92 2,384 276 215,164. 91 13, 796.17 2; 399, 971. 54 3,546 1,103, 568. 38 1, 423 220, 957. 84 4,678 420,143, 00 19; 342. 1, 047 4, 875 2, 223 " 27-, 487 03 2, 905, 184, 661, 392, 4,144, 798. 04 574. 61 366. 59 901. 52 640. 76 O o I—( o Ul IPP^^P Statement exhihiting the numbe)' and tonnage of registei'cd, enrolled, and licensed vessels in the United States, on the ZOtU of June, 1869. Eegistered. States. Rhode Islaud Connecticut NeAV Y o r k . NCAV J e r s e y Pennsjdvaiiia Marvland D i s t r i c t of C o l u m b i a Virginia N o r t h CarolinaT South Carolina G-eorfia .... .. Elorida Alabama Texas . ICentuckv Minnesota Vessels, 8 2, 079, 66 3 1 474. 29 43.93 135 4 42 69,112. 73 1, 300. 82 7, 429. 01 1,835 44 28 1,876 143 498 5,992 715 1,656 151 1,145 333 343 68 76 55 59 154 37 363 94 51 52 269 57 138 231 808 34 017 1, 090 69 566 46 46 3,272 1, 565, 837. 39 19, 739 496 16 "XToiiiti Enrolled. Tons. Vessels. 232, 667, 30 9, 701. 86 818 21 57 942 25 136 9 95 40 56 49 38 78 72 23 362, 426, 79 5, 705, 80 11, 977, 05 654, 430, 82 3,121. 20 55, 832. 74 2,147, 27 35, 860.12 4, 201. 27 7,108.17 9,182.17 9, 676. 34 20, 946. 99 9, 438. 78 7, 440, 95 84 22 38,160, 27 5, 371. 01 • . niinois ludiana .. Michigan Ohio " ... . W e s t Virerinia California. Oregon Washington Territory Total . . . . . : . . . . Tons. L i c e n s e d u n d e r tA%'enty tons. Vessels, 150, 519. 42 3, 131. 38 5, 772. 94 163, 544. 07 38,673.16 69, 615. 30 798, 023. 49 82, 285. 52 244, 421. 91 16, 327.11 90, 237, 94 22, 366, 45 17, 159, 88 3, 891, 20 4, 905, 30 8,137, 47 6, 736, 28 19, 369, 11 2,110. 00 65, 239. 79 10, 661. 54 11, 397. 73 18, 646. 38 104, 699. 53 4, 812. 90 18, 316.16 39, 589. 74 125, 612. 30 • 5,148. 25 107, 773. 79 145, 012. 28 12, 290. 61 77, 390. 90 9, 514. 66 17, 223. 88 494 14 2 311 52 180 620 243 127 32 482 40 512 187 91 15 121 65 38 267 180 2, 526, 226. 06 1 • Total. Tons, Vessels, Tons. 6, 201. 59 133. 96 • 23,86 3, 670, 49 623, 90 2,152, 86 • 7, 259, 35 2, 801, 89 1, 487, 34 382, 57 6.119, 39 434, 70 5,165, 69 2, 079, 99 963, 79 162.12 1.120. 76 617, 63 479. 75 2, 659, 46 2, 722,10 12, 25 26 336, 00 126 54 7 176 15 17 4,466 1, 612, 03 697. 55 78. 73 2, 272,18 156, 02 149, 31 52. 577, 31 2,825 74 30 3,005 216 738 7,554 983 1,919 192' 1,722 413 911 304 205 148 252 • 242 75 714 276 51 52 269 58 138 231 842 34 746 1,145 76 877 65 105 , 389, 388, 31 12, 967. 20' 5, 796, SO 534, 641, 35 45, 002. 88 84, 338, 29 1, 459, 713, 66 88, 203, 61 301, 741. 99 18, 856. 95 132, 217. 4.5" 27, 002. 42 29, 433. 74 15,153.36 15, 545. 43 29, 246, 58 17, 29.5. 82 27, 427. 69 2, 589, 75 106,109. 52 18, 754. 65 11, 397, 73 13, 646, 38 104, 699, 53 4, 825,15 18, 316,16 39, 589. 74 128, 027, 96 5,148, 26 109 860,11 145 753 81 12, 369, 39 148, 775, 81 10, 971, 50 24, 827, 30 27, 487 4,144, 640. 76 o H SUMMARY The The The The A t l a n t i c and Gulf coasts northern lakes Pacific coast AN'estern r i v e r s Total • 3, 077 14 181 1, 485, 090, 58 2, 904. 25 77, 842, 56 12, 712 ' 4,628 658 1,741 1, 419, 953. 82 619, 889. 35 104,134. 44 346, 035. 77 4, 010 233 208 15 45, 727. 05 2, 972. 99 2, 577. 51 207, 61 19, 342 4,875 2, 223 2, 905, 798. 04 661 366 .59 184 574 61 392, 901. 52 3,272 1 565, 837. 39 19, 739 2, 526, 226. 06 4,466 52, 577. 31 27, 487 4 144 640 76 1, 0"47 05 REPORT OF THE SOLICITOR OF THE 'TREASURY. REPORT THE SOLICITOR OF THE TREASURY. TBEASUBY DEPARTMENT, Solicitor's Office^ Novemher 1, 1869. S I R : 111 ave the honor to l^raiisinit herewith six tabuhir state fiiei^g-" exhibiting the amount, character, aiidTesiiltsolVthe litigatioii mivdeTthe direction of this office, tor the Iiscal year ending June 30, 1869, so far as the same are shown by the reports received from the United States attorneys for the several districts. These tables embrace, respectively— 1. Suits on transcriiits of accounts of defanlting jiubiic officers, adjusted by the accounting offii^ers ot* the Treasury Department. 2. Suits for the recovery of fines, penalties, and Ibrfeitures under th©' customs revenue and navigation laws. 3. Suits on custom-house bonds. 4. Suits against collectors of customs and other agents of the government for refund of duties aud acts done in the line of their official duty« 5. Suits in which the United States was interested, not embraced in the foregoing classification. G. A general summary or abstract hereto appended of all the .other tables. An examination of this summary will show that the whole number of suits commenced within the year was 2,169, of which— 37 were of class 1, for the recovery of 491 were of class 2, for the recovery of 1,073 were of class 3, for the recovery of 316 were of class 4. 252 were of class 5, for the recovery of Making a total sued for, as reported, of. $2,047,027 03 627, 654 Q5 5, 987, 046 42 ,. 1,425, 613 89 10, 087, 346 98 Of the whole number of suits brought 659 were disposed of within: the year, as follows, to wit: 342 were decided in favor of the UnitedStates; 22 were adversely decided; 292 were settled and dismissed. In' three, penalties were remitted by the Secretary of the Treasury, leaving 1,510 still pending. Of those peniling at the commencement of the year,, 191 were decided for the United States, 54 were decided adversely, and' 427 were settled and dismissed. The entire number of suits decided or otherwise disposed ot during the year was 1,333; the whole amount for which, judgments were obtained, exclusive of decrees in rem., was $332^833 85, and the entire amount collected from all sources w^ia $719j795 24.^ BtaUstlcal.siiniYtiary of husiness arising front suits in which the United States is^a party or lias an Interest, undcf chargs of tlie Solicitor ofthe Treasury, during the fiscal year ending June 30, 1869. / OO 1 Judicial distriete. P 1 Suits a,Q;ainvSt collectors of customs and agents or oilicers of the United states. Fines, penalties, and ibrfeitures under the customs rcA'^enuo laAvs, &c. SUITS BROUGHT DURING T H E FISCAL YEAR ENDING J U N E 3 0 , 1 8 6 9 . h o .B 's, Si 1 i 1 Main© INcAv H a n i p s h i r o • Vermont Massachusetts Connecticut Rhode Island NeAV Y o r k , n o r t h e r n d i s t r i c t !New Y o r k , e a s t e r n d i s t r i c t !NeAV Y o r k s o u t h e r n d i s t r i c t 1 ° .. 1 1 NCAV J e r s e y PenrisylA^ania, e a s t e r n d i s t r i c t PennsylA'ania, Avestern d i s t r i c t DelaAvare M.'^rvlancl D i s t r i c t of C o l u m b i a Virgiuia W e s t Viri^inia iNorth C a r o l i n a South Carolina Georgia, n o r t h e r n d i s t r i c t Georsria, s o u t h e r n d i s t r i c t Plorirla, n o r t h e r n d i s t r i c t Florida, southern district Alabama, northern district Alabama, middle district Alabama, southern district Louisiana.. 2 1 Amount. •Mo, Amount. 18 $250, COO 00 S3, 313 51 1 23 1, 400 CO 15 1 18, 933 98 23 65 91, 508 88 66 1 143,108 07 3 59, 988 35 1 No. Amount. :i No. A m o u n t N o . 1 1 o 9,149 CO 30r0 0 o:) 78, 225 98 64, 257 77 13, 890 67 218 34, 700 00 783 5, 397, 621 83 311 1 14 2 33 2, 000 00 53,882 12 16, 000 00 • 561, 817 00 3 1 3 1 7, 778 69 197 00 727 61 18, 225 35 I, 040, 895 15 O 41,149 151,042 94,148 6,105, 647 00 08 44 71 '.^•4,323 7 5 151, 386 70 60,285 35 . 24, 323 75 1,000 00 50, 000 00 100 GO 59,100 GO 4 1 50 00 1 2 5, 000 00 605 82 5, 000 00 655 82 3 12 1,100 00 5Q0 00 200, 000 00 19, 325 35 1, 570, 090 15 727 61 7 323, 095 00 ... — r • • 2 s^9, 610 00 466, 047 43 4 2 . 1. 2 1 9 • • 101,528 63 303, 425 98 2, 068 48 101,528 63 303, 425 98 1, 068 48 1 -i 1 o $6,379 08 500 00 2, 600 00 $460, C47 48 500 00 100 00 P- . org Uo •a • $250, OCO 00 3, 313 51 23 $4, 610 00 3 "i Aniount, 1o 5 S q 3 O il 1 g No. . OQ 5, 784 57 2, 252 20 5,000 CO 7,035 42 2, 804 32 72, 043 35 o ICO 00 0 0 . OPR r-^i^ 1,3C0 00^ 5, 763' 55 1, 000 00 300 00 1,000 00 50, 000 00 1,026 95 Mississippi, n o r t h e m district Mississiopi, southern district Texas, eastern district T e x a s , AA^esteru d i s t r i c t Arkansas, eastern distiict A r k a , n s ? s AA^estern d i s t r i c t !MivSSOuri, e a s t e r u d i s t r i c t .. M i s s o u i i , AA'Csteru d i s t r i c t •. Q'^ennessee, e a s t e r u d i s t r i c t Tennessee, middle district T e n n e s s e e , Avestern d i s t r i c t Kentucky Ohio, n o r t h e r n d i s t r i c t Ohio, soLithern d i s t r i c t Indiana Illinois, n o r t h e r n d i s t r i c t Illinois, southei'n d i s t r i c t Michigan, eastern district Michiuau, western district Wisconsin Iowa .~]Minn;^sota< Kansas California Oreson NcA^ida Nebraska AVashington Territory'NCAV M e x i c o (Ti, 5iS 19 2, 046 31 •::T..;....:::;r:"i:*"":':::.:: 1 I . . ... o 9, 079 20 500 00 i 37 •2 2, 000 00 3 2.50 00 133, 956 GO "' o 1,500 00 Gl, 518 19 2, 046 31 135, 956 60 10 2 12 3, 954 20 8, 250 00 13, 283 40 8, 250 00 . 3 4 10 8 15 1 5, 710 07 8,.000 CO 9, 400 00 15, COO OJ 2, OCO 00 500 00 150 00 6, 400 CO 50 CO 4,241 52 : 6 "i' 1 '"*"58,336'9.3 16, 813 85 : 1 100 66 30 2 11 4, 180 00' 150 99, 870 00 3, 050 09 46, 055 93 " 24, 333 00 8 2 1 50, 863 50 10, 689 12 28 1 , 500 CO 3,500 00 15 24, 433 22 25 1 6 1 1 43 6 13, 672 76 6, 080 5.0 ,5, 000 8, 300 7, 500 00 00 00 OJ 00 5, 70, 26, 18, 46, 137, 810 .516 213 050 955 875 07 93 85 00 93 76 6, 080 500 5, 000 59,163 43,122 3, 500 00 00 0) 50 34 00 2 200 00 2, 040 00 6, 122 88 35 00' 3, COO 00 55 00 3 239 13 1 669 13 21, 436 42 100 00 23, 702 G7 100 00 3, C30 98 3 OCO 00 500 00 7, 590 00 50 CO 20 CO 78, 314 64 O 50 00 H O '. Dakota. Idaho Colorado Arizona Montana. Total 1 1 223 35 1 ; 1 8, 000 00 37 2, 047, 027 02 491 8, OJO 00 ' 627, 654 65 1073 5, 987, 046 42 316 252 1,425, 618 "89 10, 037, 346 98 72, 070 05 328, 358 46 05 1 : : : : : : ; ; : : : : : : : : • : : : • CS 9I'C '5 Oi So6 'S 00 t'16 'X 5 5 X 5X 0 0 S8S ' I 00 OSL 0 5 OT'o ' f S I 8S ts 6 5 es o^e'e • 01 556 'e 00 ^16 'X 00 S85 'X 00 c e i . 5 X OS s 05 01^5 '^e 5 5 0^ X I CS f 6G X I e X e e s X 5 X o e e s 08 615 eg CI5 ' l l 00 C O S ' ! SS 880 '09 0 0 00?' s 5 z o H ^0 5S 5f 88 881 '931 ^03 '5 185 'XI z n 'OX OS 80 00 fo 090 '6X see 'SX OOS 'X 826 'est 00 000 ' 0 5 o> m 'ex 7 009 95 59 9 ^ SX 00 009 '5 00 005 iO i66'51$ eo CO ss e iS o g; ©> 3, OJ o:e 1 08 615 55 es X X X • s X X X 00 5e5 '^ 88 z n 'e XX C5 5 SX Si 80 00 95 eii-'sx 5e6 'SX 008 8iC '65t y I 5 X 00 OOS X {'SS 5 9X 5 9 X 6X' 5 S e X S fX XX SI 01 5 00 CO '05 05 50e 'SI CO 005 iO iSS ' s ^ b o . o Q h P © a • • It 11 1 8 X 6GX 'X e85 6S f •oxaaaiix ^JOIHJ xHonona sxins .^n X 9 I 656 593 ex B. 5 X 3 I CS5 8S 13 91 pui?[.i.iBpj; OJB A\'Bp(2; ^OLK^sip n.io:}Sso ' ' B i r r e A [ : C s u u 9 , j o 3 * j^QS.iop A\.3];;j; (}.0T.i:)^8Tp n . i 9 q q . u o s '^•i02[. AVOJSJ ! } O i . i i s ! p ' u j o q ^ a o u 'Jt-io^L Ava^sr pm3[SJ Qpoq'j;]; 5 q^uoTioauuoQ ei CO ijmiS.iTj^ f s if " •'suqojBQ q.inog Bini;o.iuQ q:).j:oj[vj; X 8X H !^oij[(jstp ujoqjuos 'Bri).iooi) I S5 §:: ^ © X X SS OX 5 il © S s s (|OI.r}Sip UJ.9L[(^.I0U 'UlUBqiit^ X X s s s 5S> ' I T f' - 5 es e^x '03 ^^RT^TP u.ipq^nos 'iddrssissij,^ 'loi.Pj.aip u j a q i j o u 'iddiSs'issfi/^ ^. X I e 9 X 5 5 6X X50 ' n s s 055 'X 69 Vvl 'rXX Whole numher of j udgment^ returned in favor of the United States during the year. ml • Whole amount of .iiidgments rendered in favor of the United States during the fiscal year ending June 30,1869, Whole amount of coll from all sources dur fiscal yeaij ending J 1869, O TJfO'n 055 ' I 950 'T OL^- -l<i 1 f f. 5 8 G^l ' 1 5 0 ) COS 00 000 ' I 61 es S6 00 X es T X X !jot.iq.S!p^) n.io':}3B9 'susunj^t.ry- i 8 IX 5 3 X S 1 1; 1" ell El a a _ S. 2 ap .3 1 Ei' © ' b a li • •e40iaq.STp x ^ ' P I P ^ ^ r © a §•• •69SX 'OS a^^nf £)Niia>C2r nvH.i avosLi a e i , o N i a n a x a o n o i i a s i m s ••p^UTiijiioQ—'9.p 'fipwclv s}8Q].vi^ PV'FJJ H I WH^^^ *^i ^W^^ mo.L/6ia8uv ssruisnq fo h..pm%n:i3 ivoiisimj^ y uiijj,^ s] Arkansas, western district 1 1 6 Tennessee ea<;tprn district Tennessee middle district 105 1 2 1 ; 6 .. • 6 1 9 1 10 3 39 30 Kan sas 1 5 3 •7 12 56, 700 00 11,500 00 3, 300 00 7 3 6 ; 3 6 2 14 8 6 1 63 184 •8 14 1 1 18 1 45 51 3 10 15 39 18 12 9 3 2 SD 1 2 1 6 3 2 1, CSO 03 4, 000 00 1, 590 00 200 00 1.50 00 1,000 00 5, 865 00 550 C^O 16, 543 04 25 4 3 • 2, 000 GO 34, 246 14 4, 500 00 0 2 1 o ^2 2 1 1 1 281 05 4 11,375 09 2, 050 00 8 2 3 SOO GO 5 4 2 " 3 ' 1 -. 342 22 292 1,547 25 1 1 •33 1 ::::::i:::::: : Total io 4, 781 05 . 4 7 XO " ' • 5 ' 1 5 Tllinois m)ntihern district Miohi<yan, eastern district Nebraska W^ashin^'ton Territory .. New Mexico Dakota Idaho C-l-r.-^^ln Ajizona Moiitaua 4 . -. Ohio <iontihprn district Wisconsin 4 4 2 2 768 11, 873 4, 723 10, 426 11, 057 1, 670 8, 869 97, 868 6,134 46 73 00 43 32 51 79 69 50 10 5 12 13 7 IG 27,200 00 -11, 650 CO 9, 700 CO 4 16 6 •8 25 4 7 5 16 10 14 4, 781 05 5 5 1 lo 13 5 153 5 . 11 1 1,2.50 CO 6, 049 00 7, 712 83 2.35 00 3,150 00 1,000 00 27,301 42 651 00 16, 543 04 500 00 41 32 1 47 71 2 9, 590 00 34, 246 14 4, 500 00 50 OJ "'iso' 615 00 4 4 450 00 2 2 ?5-2 30 1, 597 2o 4,241 52 281 05 11, 430 5,889 1 669 200 3,000 768 35, 576 4,823 13. 457 11, 057 1;670 8, 8S9 176i 183 6,134 09 13 13 00 00 46 45 00 41 33 51 79 33 50 665 00 673 35 1 3 1,510 2,169 o I—( o H O 260,763 80 191 54 427 391, 436 78 533 1,333 332, 833 85 719, 795 24 CO 536 KEPORT ON T I I E FINANCES. The following tables exhibit a coinparativo view of tlio litigation of the last year and the next preceding one: .In suits oommence'J during tlie fisoal years ending Jnne 30, lSa3, and June 30, 1869. y J^r^ \ '3 ^ J^,U. if CJ CoUecfcod ei .§1 q . 1 <\ J a n e 30,1868 J a n e 30,1869..-. ^3 .S 13 P <\ 610,970,147 .59 1345, 740 07 ?449, 608 44 10,087,346 98 72, 070 05 328, 358 46 a? P 417 342 ft P^ 193 292 40 22 19 J ^ g P 31 H 1, 335 1,510 2,004 2,16i) JH «?«fe commen ced prior to the fiscal years ending Juno 30, ISoB^ and June 30, 1889. tM .iE'cj Date* rO c ^ ©° "re .3 P ^> o 1 . «c/i " C Tcitw ;"^ 1 ^2 © raCd o rt^ o o •r-iO f^ 130 191 I ifcni, very rcapectfuU.j, Has3. GnoEGK S. BOUTWRLL.' ^nGreta/ry of tlic Trs-Otsury. ^ ^S ^P « c c 2 fcoS (Juno 30,1863 !$128,130 69 J'uno 30,1869 260.763 80 ^ ( 238 '$194, 908 98 427 I 391,436 73 1, 085 1. 333 541 533 5,871 36 i, 833 85 $644, 517 43 719, 795 24 E. C. BANFIELB, Solicitor of tke Treasury. REPORT OF DEPUTY SPECIAL COMMISSIONER OF REYENUE. 22 F REPORT OF THK DEPUTY SPECIAL COMMISSIONER OF THE REVENUE,, IN CHARGE OF THE BUREAtT OF STATISTICS. TREASURY DEPARTMENT, Bureau of Statistics, Octoher. ISj 1869, SIR : I haye the honor to report as follows concerning the operations of this barean during the fiscal year ending June 30, 1869. The work of the office during the past year has been almost entirely confined to the accounts of commerce and navigation. On assuming charge of the bureau in January last, I found a portion of the clerical force employed in the preparation of certain statements relating to population, transxiortation, and manufacturing industry. Upon examining the condition of this work, I soon became satisfied that the results which would be reached b y t h e method undertaken, in each and every case^ would be so partial and fragmentary as to be of the least possible statistical value; while the publication of even Avhat had been obtained would only make more painfully apparent the failure to extend the investigations of the bureau in these several directions. I accordingly put a stop to the work, and distributed the force employed, among the ©ther divisions of the bureau, by which means it became possible to undertake certain new commercial accounts of real statistical importance, for which no time.had previously been found, and also to effect a considerable reduction in the number of persons employed, even prior to the general reduction effected in the department. The action thus taken may, perhaps, require additional explanation. The act approved July 28, 1866, makes it the duty of the head of this bureau to ^'Collect, digest, and arrange for the use of Congress statistics ofthe manufactures ofthe United States, their localities, sources of raw materials, markets, exchanges with the produciDg regions of the country, transportation of products, wages, and such other conditions as are found to affect their prosperity." This duty, however, I have judged to be dependent upon circumstances, and the law to be, to a considerable extent, iiermissive rather than mandatory. I cannot think that it was intended that the director of the bureau, or the officer who, by the act of July 20,1868, succeeds to the charge, should persist in efforts to secure such statistics after it had been fully proved that the absence of any legal right to exact information, and the general temper of the corporations and individuals who are expected voluntarily to furnish the material of such statistics, render it impossible to secure results worthy of publication. This latter condition I found so distinctly existing as to justify the temporary cessation of efforts to accomplish the intention of Congress ia this respect. So little had the conduct of the bureau commanded, the confidence of the business community generally, that not seven per cento 340 REPORT ON T H E FINANCES. in number, nor probably one per cent, if capital and production were counted, of the manufacturers of the country made any response to the calls for information by which it was intended te enumerate the industry of the country in anticipation of the ninth census. Under these circumstances, to persist in the effort was so manifestly a waste of public money, that no hesitation was felt in discontinuing every enterprise of this nature. I beg to say, however, that this failure to realize the object of the act of July 28, ought not to be considered as conclusive in regard to the •practicability of collecting, periodically, statistics of the highest possible value, in regard to industry, population, and social condition, in this country. The unfortunate result of the first enterprise of this nature does not discredit the possibility of success upon better methods and under more favorable conditions. I enter thus fully into an explanation which is of a somewhat delicate nature, feeling that it is highly important that this temporary withdrawal from the wide statistical field, opened by the act of July 28, should not be construed as a xiermanent abandonment of an enterprise having so much promise for the scholarship and statesmanship of the country, notwithstanding that the peculiarities of our political organization, which vest the control of so many matters Avhich are the subjects of statistical inquiry in the several States, involve the collection of social, industrial, and miscellaneous statistics with us in-many difficulties which are not encountered in other countries. I t would surely not be wise nor brave to conclude that the department of social and industrial knowledge is hopelessly closed in the United States, on account of a single failure occurring under conditions certainly not fortunate. I fully believe that it will yet be possible, with cautious and judicious treatment, te realize, little by little, the objects of the statistical law of 1866. The reason for refraining from any new effort in this direction during the year closed^ was twofold: First. It was thought desirable to allow the public to forget, as far as possible, the failures that had taken place, before beginning any new enterprise of the same character, which, however just the methods pui*^sued, might be hindered, or fail, simply by reason of prejudices derived from previous attempts. It was believed that, by concentrating the entire force of the bureau, and directing it to the one end of making the statistics of trade and navigation, where the powers of the bureau t© exact information are ample, more complete, accurate, and prompt iii publication than they had ever been, the work of collecting general statistics might be resumed at a more propitious moment, not only without prejudice from previous efforts, but with a degree of public confidence which would materially assist the attainment of the important objects sought I t is an admitted principle that even the census of the country, notwithj standing the full legal powers with which the agents of the government [are armed, inevitably depends for much of its value upon the x^nbli® I respect 5 and this condition has been formally recognized, both in this and in other countries, by apxieals to the press and the clergy for their i moral support. Much more must a statistical bureau, whose legal powers jare necessarily imperfect, rely upon the moral support of the community, land cultivate the public confidence as a condition of success. It i» ibelieved that the irnprovement which has of late, by universal consent, been exhibited in the commercial statistics of the country has tended te jseeure this confidence; and that a continuance of the same methods will jresult in giving to the inquiries of the bureau such a degree of publie DEPUTY SPECIAL COMMISSIONER OF T H E REVENUE. 341 resxoect as will enable it to accomplish, by degrees, the important objects contemplated in its erection. ^ Secondly. The near approach of the census of 1870 made it undesirable on all accounts to undertake any considerable collection of industrial or social statistics. The extensive system of correspondence necessary te secure such results could hardly have been brought into working order • before the occurrence of the census, which, with its full legal powers and its highly organized agencies, would 6over the whole ground of such inquiries, and thus render the x)revious work of the bureau useless. Taking, however, the results of the census of 1870 as a basis, it might be possible for the Bureau of Statistics to carry forward these[results, at least in the most important parts, from year to year, so as to avoid that painful hiatus which now occurs every decennial period, in the industrial and social knowledge of our country, owing to the rapid growth and extension of population and industry, rendering calculations upon averages and percentages almost useless for attaining the true condition of the country, as a whole or in any particular, at any given time, especially after the middle of the ten-years period. I t has been from this two-fold consideration that efforts for the collection of social, industrial, and miscellaneous statistics, authorized by the act of July 28, 1866, have been temporarily suspended. That portion of the work of the bureau which, by the statistical law of February 10, 1820, is obligatery, namelj^, the compilation of the statistics of trade and navigation, has been carried on during the year, it is believed, with success. An examination of the records of the department, and of the published reports for a series of years, shows conclusively a marked increase in comprehensiveness and accuracy duringthe past three years over any former period, and in each one of those three years over the year preceding. The mere erection of the bureau had an. undoubted and considerable effect in improving the statistics of trade and navigation. As a recognition of the importance of these inquiries; it had that effect ux^on collectors of customs and their subordinates while, by providing for the organization of a force in the department itself, for that sxiecial and exclusive work, it was made certain that the returns from the custom-houses would be scrutinized and analyzed as they never had been, or would be without such an organization. The joint result of these two causes has been to draw a clear line between the early reports of commerce and navigation and those which are now issued, as regards conipleteness and correctness. So decided is this difference as almost to invalidate comparisons with X3receding periods; but the material now furnished for statistical retrospect and comparison, as well as the information afforded as to the x:>i'esent condition of the trade of the country, approaches as near to perfect accuracy as the extent ofthe transactionswill allow. It is believed that the annual tables of commerce and navigation for the year just closed, which will be submitted to you as the material for the annual report upon that subject, will bear any degree of fair and candid examination. The immense extent of the transactions at the port of 'New York, constituting four-sevenths of the entire foreign trade of the country, will justify me in alluding to the excellent organization of the statistical"service at that custom-house, to which, a^ much as to any single cause, is due the increased accuracy of the commercial statistics of the country. The monthly reports of the bureau, authorized by existing laws, have been contiaued through the year, though with a slight departure from the usual order. No report of the trade of the country was published during the year until the 22d of last March, owing to the change ia the 342 REPORT ON THE FINANCES. direction of the bureau, and te the delays caused by the introduction of entirely new forms for many reports, beginning with the first of July, 1868. After the monthly reports for July, August, and September had been printed, it was found necessary, in order to bring the work more rapidly up te date, to issue the trade statements of October, November, and December, as one number, and of January, February, and March as another single number. By this means the arrears of the work wer© fully brought up before the close of the year, and the accounts of the trade of the month ending June 30 were sent to press before the 10th of August. The department, of consular reports and of miscellaneous statistics, in these publications, has been continued, and special attention given to presenting in a iorief form the most important and significant facts of the trade and industry of the nations with which the United States have the largest commercial relations. The work of numbering the mercantile marine of the United States, which, by the act of July 28,1866, was made the duty of the director of the Bureau of Statistics, has proceeded during the year, and the first annual list of vessels belonging to the United States, required by that act, has been published, while the second is approaching completion. The inauguration of such a system was inevitably attended with difficulties and delays, but is now in full and satisfactory operation, and hereafter it will be practicable to furnish the country with late and complete accounts of its mercantile marine. The institution of these inquiries has succeeded in clearing from the lists of vessels belonging to the United States, a vast amount of purely fictitious tonnage, which had been carried forward from year to year, notwithstanding the fact that thousands, of the vessels which this tonnage originally represented had been meanwhile lost at sea, broken up, or sold abroad. The first result is to show an apparent diminution in the mercantile marine of the United States; but such a sifting of our totinage statements was indispensable for obtaining anything like a correct view ofthe condition of the country in this particular, and to afford means for trustworthy comparisons in the future. I t becomes one of the riiost considerable duties of an office of this character to answer inquiries of a statistical nature from a vast n u m b ^ of sources. Such a w^ork can never be properly represented by the mere statement of letters written and received. A portion of the force of the bureau has been engaged, with a good degree of regularity, in furnishing information asked by our diplomatic representatives abroad and by the representatives of foreign governments in the United States, by members of both houses of Congress and committees of the same, and by the press and the citizens of the country generally. It has been considered that, within the limits ofthe ability of the office, this work was eminently proper and desirable, and no pains have been spared to furnish promptly and fully the information sought,.whenever it wa« within the range of the inquiries of the bureau. In all cases the assistance which the office Avas thus enabled to afford has been cordially recognized and acknowledged. Very respectfully, your obedient servant, • FEAKCIS A. W A L K E E , . Deputy Special Commissioner ofthe Revenue^ in cliarge, Hon. G E O R G E S. BOUTWELL, Secretary of the Treasury, REPORT OF THE DIRECTOR OF THE MINT. REPORT TIE DIRECTOR OF THE MINT, M I N T OF THE U N I T E D STATES, FMladelphiaj Septemher 27j 1869. I have the honor te submit the following report of the operations of the Mint and branches for the fiscal year ending June 30, 1869. The deposits of bullion at the Mint and branches during the fiscal year were as foUows: . Gold, $31,463,249 76; silver, $1,790,453 49; total, $33,253,703 25. From this total a deduction must be made for the bullion re-deposit^d, or bars made at one branch of the Mint and re-deposited in another for coinage. Deducting the re-deposits, the amount will be $32,940,258. The coinage for the. same period was as follows: Gold coin, pieces, 1,181,302; value, $21,828,637 50; unparted and fine gold bars, $10,199,328 53; silver coin, pieces, 1,702,616; value, $840,746 50; silver bars, $734,190 67; nickel, copper, and bronze coinage, pieces, 33,782,750; value, $1,279,055. Total number of pieces struck, 36,666,668', total value of coinage^ $34,881,958.20. The distribution of the bullion received at the Mint and branches was as follows: At Philadelx)hia, gold deposited $3,681,960 34; gold coined, $3,178,637 50; fine gold bars, $130,141 9 1 ; silver deposited and purchased, $503,840 89; silver coined, $434,746 50; silver bars, $92,090 12; nickel, copper, and bronze coinage, value, $1,279,055. Total deposits of gold and silver,. $4,185,801 2 3 ; total coinage, $5,114,671 03; total number of pieces; 34,660,168. . •- ' At the branch mint, San Francisco, the gold deposits were $17,717,393 8 1 ; gold coined, $18,650,000; silver deposits and purchases, $352,344 74; silver coined, $406,000. Total deposits and purchases, $18,069,738 55; total coinage, $19,056,000; total number of . pieces, 2,006,500. ' . ' • The assay office in New York received during the year in gold bulHon $9,265,168 8 3 ; silver buUion, including purchases, $879,439 23. Total value received, $10,144,608 06; number of fine gold bars stamped, 6,721; value, $9,221,914 30; silver bars, 5,764; value, $642,100 65} total value of gold and silver bars stamped, $9,864,014 85, At the branch mint, Denver, Colorado, the deposits for unparted bars were, gold, $795,566 38; silver, $54,828 63; total deposits, $850,395 01. The deposits at this branch for the fiscal year ending June 30, 1868, were $363,017 78; showing an increase of $487,377 23. Prior to and since the recent act of Congress changing this branch from a mint to an assay office, it has been engaged in melting, assaying and stamx^ing gold and silver buUion, returning the same to the depositors in the form of unparted bars, bearing the government stamp of •SIR: 346 I REPORT ON T H E FINANOES. • • • . weight and fineness. As an assay office it wUl meet all the demands ofi the miner, and promote as eff'ectually the iriiniug interests of the region as a mint for coinage could possibly do. The policy'of the government in relation to the development of the mineral wealth of our country should be liberal and generous. Every encouragement should be given, and aid afforded, to promote the discoveiy and increase tho production of the precious metals. jBut all this can be accomplished without the multiplication of branch mints. Assay offices, the assumption of the risk of transporting bulUon from the place of deposit to the place of coinage, and pajdng for bullion deposited by specie drafts on the United States Treasurer in the Atlantic States, furnishing facilities for transportation, and multiplying railroadSj, are some of the means and appliances h j which the government can unlock th6 untold wealth of our nation, stimulate oiu' enterprise, and ajid to our national resources and greatness. I At the branch mint, Charlotte, JSTorth Carolina, the deposits have been very limited, but are increasing. I t is now in operation as an assay office; deposits being received, assayed, and returned to depositers . in the form of unparted bars. I The deposits for unparted bars were, gold, $3,160 40. ! The branch mints at Dahlonega, Georgia, and at Kew Orleans,, Louisiana, have not been in operation since the close of the rebellionJTo necessity now exists for their continuance, either as assay offices or as branch mints. I My views on the subject of assay offices and the impolicy of multix^lyihg branch mints have been often expressed in previous reports, and* to . those you are respectfully referred. I The remarks of my immediate predecessor on this subject, in his last annual report, I fully approve. j The branch mint at Carson City, Nevada, is rapidly approaching completion. The machinery is nearly all in place, and operations will Sdon be commenced. Orders Avere issued te complete and put in operation as promptly as possible the assay department. This will be done. The isuperintendent of this branch reports that they will be ready te open barly in September; and this will probably be the case so far as.the general operations are concerned; but the more complicated details in reference to the furnaces, assay apparatus, &c., will require some weeks longer. From the pectuliar character pf the bullion that will be deposited for fine bars or coinage, the operative officers of this branch should be Ipractical, experienced and scientifi.c men. The deposits will be genjerally of mixed bullion with a gold fineness of two and one-half to forty jthousandths; sUver, nine hundred and forty to nine hundred and sixty, and a small percentage of base metals, lead, &c. This buUion, whether deposited for fine bars or cokiage, must be refined, or refined and parted, according to the condition of the deposit. It does not seem likely that much, if any, parting will be done at Carson. The bars of mixed bullion being officially stamped with both gold and silver proportions, will be as salable in that form as if they were parted. Quotations are constantly made in the London market of silver bars containing gold, I and seUing accordingly. The operations of this branch will, in all probability, culminate in commercial bars, as coin already abounds in that region so extensively that their papers express alarm as to the prospect of a redundancy. Practically it wUl be much more an assay office than a mint, and as such, fully meet the wants of the district. The power tb make coin may be of occasional benefit; perhaps, in the future, of miich advantage. Instructions relative to the transaction of business at the DIRECTOR O F T H E MINT. 347 branch mint at Carson, approved by the Secretary of the Treasury, have been prepared and forwarded to the superintendent of that branch. Under the supervision of skilled and experienced men, with an honest and energetic administration of its affairs, this branch may fuUy meet, the expectations of its friends, and greatly promote the general prosperity of that interesting portion of our country. I regret that I am not able to report progress in the erection of the new branch-mint building at San Francisco. It should be commenced^ at once, and prosecuted, without further delay, to final completion. In my report for 1866 in reference te this subject, I said: ^' I cannot teo earnestly urge upon the government the importance of erecting a new mint building at San Francisco. The present building is not wholly unfitted for the large and increasing business of that branch mint, but unsafe and unworthy the great mineral Avealth of the Pacific States. The appropriation made by Congress should be applied at once to the erection of a building, which, in architecture, size, capacity, machinery, and every useful and modern appliance, should be equal to the present and future of California." Time has strengthened my convictions of the importance of the improvement then suggested, and I repeat, unhesitatingly, the recommendation of 1866. The redemption of the nickel-copper cents was continued during the fiscal year, xiayment being made therefor in the three and five cent nickel coins. The amount thus redeemed by exchange was, in pounds,' 103,536; value $101,465 25. The redemx)tion for the year ending June 30,1868, was, in value, $260,482 04 ; a decrease of about onehundred and fifty per centum. This marked decrease indicates that the redundancy of these small coins has been greatly diminished; and that the amount now outstanding of the one and two cent x^ieces is but little, if any, in excess ofthe actual demand for them. Existing laws provide for the redemption of three and Jive cent nickel-copper coins. ISTo consideration of public interest or private convenience demands the redemption of the bronze one and two cent pieces, or the substitution of a nickel onecent piece of the bronze coin of that denomination. I cannot concur in the recommendation of my predecessor for the reduction and redemption ofthe inferior coins by creating a fund for redemption out ofthe profits of such coinage heretofore x^^iid into the treasuiy of the United States. Existing laws meet every necessity for the redemption, by exchange, ofthe nickel-copper cent and ofthe three and five cent pieces when presented for redemption as directed by law. What advantage would, or could, accrue to the people or the government by a redemption of the inferior coins in the mode suggested ? In the draught of the bill accompanying the recommendation it was provided ^^ That the Secretary of the Treasury is hereby required to ascertain the amount which has been x^aid into the treasury by the Mint of the United States, beginning with the year 1857, as profits accruing from the coinage of nickel copper and bronze x^'^^ces, which amount is hereby set apart and appropriated as a fund for the purpose hereinafter mentioned"—the redemption of such coins.. Now, when it is known that the profits so paid into the treasury amount to four miUions, two hundred and twenty-five thousand doUars; that the coins to be redeemed were issued for the convenience of the x^eoxDle, with no promise or x^roposal of redemption, (until the issue of the three and five cent coins)—that the public are satisfied with these coins—that they are constantly and freely circulating—that the redemx)tion, in the manner proposed, would add nearly four miUions to the public debt, the necessity 348 REPORT ON THE FINANCES. or advantage, public or private, of such redemption is not a-pparent; and the policy is of very doubtful propriety. The net profits ofthe nickel-copper and bronze coinage, and paid into the treasury of the United States during the fiscal year were seven hundred and fifty thousand doUars. As required by law, the bronze and nickel-copper alloy of the minor coinage has been regularly assayed and reported by the assayer o f t h e mint, and the legal prox3or tion of the constituent metals found to have been properly maintained. THE MINT'S OWN WORK. The x')rogress of events, and the corresx)onding addition of statutes, have resolved the work of the Mint into three kindred departments. The business of one of these is to make an authoritative circulating medium on alarge scale of dimension for commercial uses; serving also for the use of manufacturers. This function is shared by the assay offices. It is to make hars of :gold or silver, whether of fine or standard metal; and in those localities where parting of the mixed metals cannot be economically performed, to make unparted bars, ofthe natural proportions of fineness. These bars rare made of convenient shapes and sizes, and are stamped with a suitable device of the United States government; and the weight, fineness, and value. They are used in the manufacture of gold and silver wares; :and still more, tO send abroad in payment of dues, or settlement of balances of trade. They answer this international purpose better than <;oin. Indeed, except for the limited wants of travelers, it is a mere waste of labor to coin money to be used for exportation. When commerce was comparatively a small affair, gold might be cut into bits to trade with; but in the immense growth of traffic among the nations, these small pieces are giving way to large bars. For various reasons such bars are singularly exempt from deceptive arts. The known specific gravity of gold gives us an idea of what the weight should be, from the size. If the surface were tampered with, it could easily be noticed, and usually such bars, if held for sale, are ia such hands as cannot be doubted. Moreover, the purchaser of a single piece, valued at several thousand dollars, will take more pains tobe sure of its genuineness than he could take with a bag of pieces amounting to the same. sum. Bars are safer from robbery than coins, for more than one reason, and, in fact, some silver cakes are sent to the Mint from the western mines so heavy that no two men would care to lift them. In siich a shape, they can stand for their own security, and be carried as ordinary freight; which is the very reason they are made so. Another function of the Mint, stiU more important in some respects, is to furnish a legal basis for the currency of the country. That legal basis, in its highest and most permanent sense, is gold coin; an unlimited legal tender, which does not promise to pay, but actually pays, is not a representative of property, but is property itself. It cannot satisfy hunger nor protect the human frame; but it wUl infallibly procure the means of doing so. It is not only a medium of exchange, but it has an intrinsic value, and is itself the standard of value; and, for the uses of mpney, it has and can have no rival or substitute. Ko country, not even the richest, need have a great deal of it. It is a scarce metal, and ought to be scarce; that is the A^ery property which makes it fit for its purpose. No fact is more striking than that Great Biitain, in some respects the wealthiest of aU countries, transacts such an enormous amount of business with so little gold. It is pretty accurately ascertained, for example, DIRECTOR OP THE MINT. 349 that in the city of London alone the annual summing up of receipts and payments amounts to not less than fifty thousand millions of doUars, while the whole gold currency of the United Kingdom does not exceed five hundred millions of dollars. This is easily understood. The accelerated progress of wealth and industry has called in the aid of paper money; the gold lies underneath it, and supports it, if it be kept within bounds; and then it is the old story of the same fifty-doUar note going around the village and paying everybody's debts, on the annual payday. The crop of cotton or corn serves but one turn; the crop of gold turns over and-over, and has no limit but that of slow wearing out. The third employment of the Mint, not less important than the others, is that of supplying the change, which is used by everybody, rich and poor, in the traffic of every hour. Here, unfortunately, the disorder in the currency, introduced by our late intestine war, still continues. The printing press takes the place of the coining press; and gossamer paper triumphs over solid silver. Even the copper coin might have been supplanted by the paper issue, reaching down to a three-cent piece. From'' this depth we have partly rallied. Paper issues of a less denomination than ten cents have been recalled; and in their place we have three and five-cent coins. Now that a reaction has commenced, the question arises, can we not proceed to give the people silver currency? Every consideration of private convenience and economy, as also public policy and interest, require a speedy return to specie payments. The restoration of a silver currency ^' for change," in lieu of the postal or small note currency, would be an important adjuvant to a general resumx^tion. But while the law stands. as it is, fixing the weight of silver coins at so high a figure, no man can forsee Avhen we shall have the pleasure of paying and receiving silver. More than four years have passed since the great conflict was over, and still gold and silver are at a high premium ; and for the past three years that premium has been at a tolerably steady rate, not diminishing as fast as could • be wished.. Indeed there are potent influences at work to keep it ux^. Some of these are, that our wealthy people either send their money abroad, or go abroad to spend it. If a spasm of love of country could only induce them for a short time to seek their luxuries in domestic manufactures, and cut down the extravagance of importation, we should soon be set upon our feet again, and have such a currency as is enjoyed by the other great nations of the earth. But extravagance of living, and excessive importations, are not the only reasons why the precious metals command a high premium to-day. There is no legitimate reason why the premium on gold should exceed ten per centum, nor why specie payments could not be safely resumed in three months from this date. The people have confidence in their government, and have patriotism enough to sustain and defend its credit. The promise of the nation to pay one dollar or one million dollars, apart from unwarranted and improper disturbing influences, in the estimation of all loyal and disinterested men, is equal in value to the gold or silver represented in such promise. The great financial evil of the hour—the principal disturbing element—the troubler of the nation and its finances, is the unprecedented and unprincipled .stock and gold gambling in our large cities. Let that evil be abandoned or crushed out by proper legislation, and soon gold will cease to command a premium, and the entire finances and business of the country return to their natural and legitimate condition.' While, therefore, we spend nearly as fast as we make^~or rather, send 350 REPORT ON THE FINANCES. away our gold as fast as we dig it out^—and disturb our currency and fijnances by dishonest gold gambling, how distant seems the prospect of returning te specie x^ayments! There is no necessity for continuing in this condition. We can at least take one important step, and have sU\jer change, by accommodating ourselves to the facts in the case, and by alccepting a principle,'the truth of which, however some may fight algainst it, has been abundantly demonstrated. j That principle is, that coins merely of a subsidiary character, and made a limited tender by law, need not have a full intrinsic value. It is a prox^osition too plain to call for any argument or illustration. If it did we should only point to the five-cent nickel piece, which freely circulates, although its real value is nothing like five cents. i Now if we reduce the Aveight of our silver coins so that their intrinsic value shall be below the market rate of silver bullion, make the legal tender of small extent, and guard by express act of Congress against an over issue, we shall have a silver currency substituted 'for the flimsy ^pax^er of the denominations less than one dollar. I t is not very easy to find a x^recedent, if Ave needed one, for such a policy as is indicated, for ifew nations have been brought to such a x^ass. We may mention one, howcA'^er, Avhich is Austria. That country, like the United States, has for the past eight years been using x^aper money, almost down to th© jlast kreutzer. The government. is now replacing it with a silver curjxency, at a reduction of real value. No doubt the peox^le are greatly Ipleased Avith the change. France, Italy, Belgium, and Switzerland have lalso lately reduced their lesser silver coins. This they did, not to get I rid of pax)er, to which they had not been driA^en, but because the relati\"e value of silver had increased, so that they must either take that course I or do Avithout silver change. And Av^hile they Avere doing that they ! wisely reduced the intrinsic value considerably below the market rate j for silver bullion, so as to be reasonably out of the reach of fluctuations, ! and not have to do the thing OA^er again upon a lower basis. I They acted unwisely in reducing the fineness from the simple and i symmetrical standard of nine-tenths to the aAvkAvard figure of 835 thour I sandths, AA^hich seems to cast ridicule upon their decimal system. The i reduction, as we think, should have been in weight, not in quality. j Nine-tenths fine and standard ought to be held as synonymous terms; as indeed they have become nearly CA^eryxyhere except in England and Eussia. England will be apt to cling to her sterling, as the more aristocratic and ancient title; but 925 fine answers no better than 900, either for plate or for coin; and it is less simple. Impressed with these considerations, I haA^e concurred in the desire felt by officers of the Mint and others to have some silver coins prepared, of the denominations of 50, 25, and 10 cents, of such a size and weight as AYOuld illustrate the Adew taken, and help to bring the subject tangibly .before the department and the law-making power. Further details in regard to these sx^ecimens Avill be furnished when required; in the present document they Avould be out of place. To supply the coujitry at large Avitli a new silver currency would be a vast and important business. Not less than one dollar for every inhabitant would meet the necessity. But we are ready to do it, with such allowance of time as Avould not be felt to be an unwise or unnecessary delay. It may be well te wait action until the premium on silver bars descended to about thirty per cent.; but in the meanwhile the needful enactments should be made, and the proper preparations authorized. DIRECTOR OF THE MINT. 351 NEVr ALLOYS FOB COINAGE. Desirous te keep up with the times, perhaps willing to lead Avhere the way is clear, we are constantly trying the value of new suggestions in regard te metals or alloys for current money. It will at least be interesting to speak of two, which our officers have been testing. The first of these came to our notice in a pamphlet x^nblished in New York Avithin the present year, entitled '^ Suggestions to Congress on the finances of the United States." Amidst many sound propositions and much useful information there is a suggestion, a little out of the line of argument, in regard to introducing sUver change. An alloy is proposed by a German chemist residing there, upon the authority of another chemist operating in Germany, which, if adopted, itis said would supply ^^the finest, cheapest, and cleanest small coin of any nation in the world." Three alloys are mentioned, but the one most insisted upon is a mixture of silver, 26 jyev cent,; copper, 41 per cent.; nickel, 33 per cent. ^ ' This x)roA^es te be one of the many instances in which a recommendation is made upon mere theory, and without sufficient trial. HaAdng abundant experience here in the Avorking of all those metals, Ave undertook to make up such an aUoy, and to test its fitness for coinage. This was done, not Avith faith, confessedly, but with patience. After a third melting (which was necessary) it was rolled down with great difficulty, spUtting and cracking in spite of every precaution. The color was of that mongrel tint which might be expected from the materials. Under the coining press it Avas barely possible to produce a feeble impression, on account of the intense hardness and danger both of brealdng the dies and flawing the planchet. In short, nothing could be more unfit for coinage. Even if it had been ductile ancl malleable, the infusion of silAxr would be a waste of that metal. As it could never be recovered without an expense equal to its value, it Avould be effectually buried. Another experiment, in which nickel had its x)art, was to substitute that metal for copper, in making the standard silver coins; namely, nine parts silver with one part nickel. This, it was supposed, would increase the durability of the coin. Although it is hard to imagine anything more complete and satisfactory than the silver and copper alloy, we undertook to try this substitution. I t was a vain and fruitless trial. We took pure silver, and the purest nickel te be had. The fusion was of course A^ery difficult, requiring the use of anthracite coal. The melting had to be repeated several times, till finally it was evident the two metals could not be forced inte union, being even more repugnant to each other than gold and iron. The nickel was found to be scattered in extremely fine grains aU through the silver, but not at all in alloy with it; much like the diffusion of iridosmine in some of the California gold, which has sometimes given the workers in gold so much trouble. The metal was soft, and easy enough to roll, although it had not much tenacity. It was simply silver, spoiled by the presence of a foreign body. The addition of a little copper, to serve as a nexus or solder for the two metals, had no effect te reconcile them. We therefore place it on record that, according to our experiments, silver and nickel are incompatible; and we are confirmed by a simUar trial and result stated to have been made and obtained by the present master of the royal mint in England. In regard to the use of niekel in the arts, it is gratifying to learn that the manufacturers who had discarded it from the '' German sUver," on account of 352 REPORT ON THE FINANCES. its great infusibUity as well as its rigidity in any alloy, are now to som® extent resorting to it again for vessels to be exposed to the action of heat.. The plated wares, so rapidly increasing in use, ought certainly to ^be ihade of strong and substantial material. I only mention this matter for the reason that nickel is used in a part of our coinage, and it is very desirable that what is so employed should have tacreasing value in the line of technology. INTERNATIONAL COINAGE. This interesting subject has for years engaged the attention of leading miads in our OAVU and other commercial countries. The matter seems to have come to a standstiU, from the fact that England does not seem to be prepared to fall in with aU the prerequisites. Certainly it would be an advantage to'the whole world, if a pound sterling, and five doUars, and twenty-five francs, meant the same thing precisely, and were not mere ap;groaches to each other, as they are at present. But whether it is worth while td unsettle or root out monetary systems Avhich have become so fixed, and are found to be so satisfactery for internal purposes, merely to satisfy an exterior or commercial want, is a question which calls for very deliberate reflection. I t hiay be that we could retain our dollar and its divisions, and England could keep to her pounds, shilUngs, and pence, and France to her francs, for home use; while these and other nations might unite in a money of account, of easy relation to ; existing systems. Then all commercial and State papers could express ! sums of money in that common medium. We could easily learn to talk j about money in tAvo sets of terms. Our forefathers had to do it, when i colonial pounds and new dollars stood in parallel columns. j But in settling upon a money of account, each nation would be obliged ! to yield somewhat, and not expect that other nations should bend to j one. We cannot agree to the pound nor the franc; the one is teo large, the other too small. If our cherished dollar wUl not suit other counitries, we might consent to a double-dollar as the unit, on the ground of jits being made the same as ten francs, or one hundred pence sterUng. I . I • TROY WEIGHTS, I \ As custodian of the standard troy pound, upon which all the weights iin the country, troy or avoirdupois, are based, I may be allowed te say Isomething in regard to the prevalent double system of weights. I might rather say the treble system, since the French metrology has been permissively legalized; but as this last is not knoAvn in common use, my k'emarks AviU apply only to the two pounds, and their respectiA^e sched.ules. I The troy pound is, I may say, used not at aU. The ounce, which proceeds from it by duodecimal division, is the normal weight of the Mint, of the silversmiths, and the apothecaries. Nowhere else is this ounce Recognized. When peox^le at large speak of pounds and ounces, they mean the avoirdupois. They weigh themselves and aU their commodi. ties by that weight, ; Let me give an idea of hoAv this double system works at the Mint. Gold and silver are weighed by the ounce troy; nickel and copper by the pound avoirdupois. All the weighable accessories and materials, from anthracite coal to acids and chemicals, are measured by the latter. Explanations have to be given, cross calculations made, and mistakes patched against. An ounce troy is 480 grains; the other ounce, 437J DIRECTOR OP THE MINT. 353 grams. If we want to bargain for x^latinum or alurninum, a question arises as to Avhich ounce is to be used. When we sell sweeps, it is by one Aveight; when AVC get the returns, it is by another. In short, Ave are often reminded of the aAvkward relation of 437J to 480; and that a Xiound aA^oirdiipois is\ equal to 14.5833 ounces troy. AxDothecaries buy by avoirdupois, and sell by troy weight. Workers in x)recious metals do not speak muck of xiounds or ounces, their ideas rather run in pennyweights: a misnomer for our day, referring as they do to a X3enny far back in the middle ages. This confusion of weights has been under consideration by our druggists, esxieciaUy in the National Pharmaceutical Association, and they are much inclined to abandon troy or apothecaries' weight, as their brethren in England have done. A recent report to parliament, presented by the standards commission, also favors the disuse of that system. But to effect a reform among us, it is necessary to haA^e the binding force of a law; one, for examxile, that should provide that hereafter all weights shall be stated in the XDOund aA^oirdux)ois, Avith its multiples and divisions; and that the troy Xiound and its parts shall not be used in any go Adornment office, nor in accounts which are liable to be contested in courts of law. For the sake of simplicity and uniformity, I would urge the passage of such a law. For the couA^enience of calculations, it were to be wished that the avoirclux3ois xiound might be divided decimally. But in practice this may not be so important. Those who use pounds, such as dealers in x^roAdsions, rareh^ use ounces; they hah^e and quarter the pound. The diAdsion into sixteen ounces gives us a-weight which would form the real unit for the Mint, for ax30thecaries, and ibr silversmiths; and for our own purx30ses, this ounce could be diAdded into hundredths, as we do.now with the troy ounce. In fact, it is alwaiys requisite to have several normal or starting xioints, according to the bulk of the article to be Aveighed. If the commodity is coal, we sx^eak by the ton; if an article in the shops, we want a pound; ascending to more costly goods, we begin Avith the ounce; in fine, for A^ery delicate weighings, we employ the grain. So that however neat and symmetrical a decimal scale would be, from ton to grain, its practical value may be over-estimated. For book entries, each normal weight could be decimally diAdded, without insisting that those x^nmaries should haA^e a decimal relation to each other. I say nothing in this connection of the French gram.and kilogram, Avhich by a recent law are allowed to be used here. The mint has been using them, in a small Avay, for many years. Their decimal scale is Avell fitted for assay and analysis; not so well suited.to hardware and groceries. What I have here recommended falls in so kindly with general usage and ideas, that the reform suggested could not be met by pox^ular disax)provaL And here I would quote a significant passage from the recent report of the British standards commission: ^'It is obAdous that in this country, where tl^e xDeox3le are more accustomed to self-government than in other European countries, the executive has far less power of comX^elling obedience to thelaw in all the small transactions of trade against the vdshes of the public." This remark applies CA^en niore strongly to the United States; and it shows the necessity of proceeding Avith great deliberation, where any radical change is x^i'QJected. The metrical system has been in force more than seventy-five years in France, backed by stringent laAvs; and yet to this day it has hardly x^enetrated into the rural districts. 23 F 354 REPORT ON T H E FINANCES. STATEMENT OF FOREIGN COINS. The statement of the weight, fineness, and value of foreign coins, required by law to be made annually, Avill be found appended to this report. No additions have been made to our annual tables. MEDAL DEPARTMENT. This department has been successfully operated during the past year. A large number of medals have been made and sold. The cabinet of coins and medals continues to attract a large number of visitors from every State in the Union. It deserves the fostering care of the government. The statistics relating to the deposits of bulUon and coinage at the Mint of the United States and branches wiU be found in the tabular statements hereto annexed. Yery respectfuUy, your obedient servant, JAMES POLLOCK, Director of the Mint. Hon. G E O R G E S. B O U T W E L L , Secretary of the Treasury, Washington, D, G, A.—Statement of deposits at the Mint of the United States, the hranch mint, San Francisco, assay office. New York, • and hranch mints, Denver and Charlotte, during the fiscal year ending June 30, 1869. D e s c r i p t i o n of bul- M i n t U S : , B r a n c b m i n t , A s s a y office, PMladelphia. San Francisco. N e w York. lion. B r . m i n t , Br. m i n t , Denver. Charlotte. Total. GOLD. • Fine bars Unparted bars U . S. bulUon TJ S coin Jewelers' bars F o r e i g n coin F o r e i g n buUion T o t a l gold 11,182, 453 10 %\\, 059, 727 05 58 15 04 04 43 6, 454, 449 36 3,681,960 34 17, 717, 393 81 1,198,162 665,127 174, 810 248, 970 212, 437 129,187 97 74, 029 43 $12,242,180 15 18,343,157 108, 486 345, 371 72, 222 395, 930 65 $795,566 38 13,160 40 29 48 79 62 9, 265,168 83 795, 506 38 3,160 40 16, 794,496 773, 613 520 181 450 380 682, 397 37 44 52 80 48 31, 463, 249 76 SILVER. Fine bars . ...... U . S. bullion U . S. coin Jewelers' bars Foreigri c o i n . . . . F o r e i g n buUion . . . . . T o t a l silver 319, 633 120,108 4, 666 43, 416 11,899 4,114 93 99 91 72 90 44 168, 714 73 89, 874 36 503, 840 89 352, 344 74 78,782 36 14, 973 29 • 497, 94, 152, 114, 20, 417 622 286 460 652 01 70 65 73 14 54, 828 63 879, 439 23 54, 828 .63 ' T o t a l gold & silver. 4,185, 801 23 18, 069, 738 55 10,144 608 06 1 850, 395 01 3,160 40 L e s s r e d e p o s i t e d a t fliflfftrftnt i n a t i t i t i OUS: PTilfl. £ 2 R4. 470 42 ; silvfir. ^28. 974 83 Total deposits. 488 348 762, 228 99, 289 195, 703 205,142 39, 739 66 99 61 37 99 87 1, 790, 453 49 33, 253, 703 25 313 445 25 32,940,258 00 B.—Statement of the coinage at the Mint of the United States, the hranch mint, San Frandsco, assay office. New Yorlc, and hranch mint, Denver, during the .fiscal year, ending June 30, 1869. Branch mint, San Francisco. M i n t U . S., P h U a d e l p h i a . A s s a y office, Is^ew Y o r k . Branch mint, Denver. Value. Value. Total. Denomination. Pieces. Pieces. Value. Value. Pieces. Value. GOLD. 152, 525 9,485 1,785 2,525 4,345 5,925 212 I T a If pao'lp'? DoUara $3, 050, 500 94, 850 8, 925 7, 575 10, 862 5,925 130,141 00 00 00 00 50 00 91 911, 000 11, 500 44, 000 $18, 220, boo 00 115, 000 00 220, OCO 00 38, 000 95, 000 00 1, 063 525 20, 985 45, 785 2, 525 42, 345 5,925 212 $9,221,914 30: • $847, 272 32 176, 802 ' T o t a l gold 3, 308, 779 41 • 1, 004, 500 18,650,000 00 9,221,914 30 •847, 272 32 1,181, 302 $21, 270, 500 209,850 228, 925 7, 575 105, 862 5, 925 9, 352, 056 847 272 00 00 00 00 50 00 21 32 32, 027, 966 03 o o o SILVER. H a l f doUars Q u a r t e r doUars .. Half dimes Tbxee-cent ijieces .... 231, 350 387, 350 16, 550 49, 050 10, 550 5,050 716 700, 616 T o t a l silver $231,350:00 •193,675 00 4,137 50 •4, 905 00 527 50 151 50 92,090 12 526, 836 '62 736, 000 76, 000 190, 000 231, 350 1,123, 350 • 92,550 239, 050 10, 550 5,050 716 $368,666 66 19, 000 00 19, 000 00 $642,100 55. 1, 002, 000 406,000 00 •642,100-55 - • ' 1, 702, 616 $231,350 561 675 23,137 23, 905 527 151 734,190 00 00 50 00 50 50 67 w K •h-l 1, 574,937 :17 COPPER. Five-cent pieces T h r e e - c e n t pieces Two-cent pieces One-cent p i e c e s . •. 22, 025, 000 2,146,000 1, 730, 750 7, 881, 000 $1,101, 250 64, 380 34, 615 78, 810 00 00 00 00 Total copper • 33,782,750 1, 279, 055 00 Total coinage 34,660,168 '$5,114,671 03 22, 025 000 •2,'146, 000 , 1, 730, 750 7, 881, 000 2, 006, 500 $19, 056, 000 00 $9, .864, 014 85 $847, 272 32 $1,101, 64 34, 78 250 380 615 810 00 00 00 00 33, 782, 750 1, 279, 055 00 36,666,668 34, 881,^958-20 OO Or 356 REPORT ON THE FINANCES. C—Statement of gold and silver of domestic prodtiction, deposited at the Mint of the United States, the hranch mint, San Francisco, assay office. New York, and hranch mint, Denver, during the fiscal year ending June 30, 1869. D e s c r i p t i o n of b u l lion. M i n t o f U . S , Branch mint, Philadelphia. San Francisco. A s s a y office N e w York. Branch mint, Denver. Branch mint Charlotte. Total. GOLD. $1,146 18 19, 205 51 26, 896 36 31, 649 27 50, 047 846 89 935, 003 8, 872 511 46, 935 56, 618 4, 500 466 "IVTnTi+.ji.Tifi. l^ebTaska "NTATV IV'Tpvif.n SrtnhTi r^ifiT'olinn. Sitka Tennessee Utah . 24 36 15 94 23 70 48 34 70 19 $207, 218 80 5, 070, 785 90 400,181 15 213, 845 01 32, 463 54 190 10 4C8, 784 63 $112 5,123 4,199, 736 830, 029 23,151 1, 847 145, 479 41 33 35 47 $795, 566 38 24 13 57 2, 676, 499 218, 8, 399 59, 939 56, 893 750 5, 894 76 83 67 48 86 87 49 5, 517 1,847 3, 508 6, 648 *284, 470 33, 089 47 74 . 09 30 42 23 'ViT'o'iTnfi, 10, 578 55 Vermont VT^yorainw P a r t e d from silver "Piriti b a r s T o t a l gold $3,160 40 . 397 64 122 94 . . . • 4, 672 44 60, 582 59 11, 059, 727 05 1,198,162 58 17, 514,176 41 8, 343,157 65 . 15, 883 01 2, 322 75 13, 839 95 99, 587 53 449 51 795, 566 38 3,160 40 $1,258 59 212, 342 13 9, 289, 727 76 1, 652, 492 21 54, 800 51 1, 847 13 595, 707 96 846, 36 89 15 3, 819, 348 65 9, 091 06 41, 374 91 107, 065 06 116, 672 60 474, 036 20 6, 360 68 397 64 122 94 5,517 47 12 426 29 3,'508 09 6, 648 30 284,470 42 98, 344 26 11, 059, 727 05 27, 854, 223 42 . SILVER. Ai'izona Colorado Idaho Kansas ... L a k e Superior Montana Nevada !N^ew M e x i c o N o r t h Carolina Bars P a r t e d from g o l d — T o t a l sUver T o t a l gold a n d sUver of domestic production. 133, 35 43, 262 38 468 00 3, 276 72 53, 474 37 17, 367 27 22, 16, 198, 2, 305 568 438 778 2, 13, 197, 16, 322 973 678 332 468 25, 582 16, 568 269,280 2, 778 9 197,689 188, 259 54, 828 63 72 77 64 18 9 57 19, 484 60 168, 714 73 56, 624 08 28, 974 83 112,151 13 120,108 99 258, 589 09 497, 417 01 54, 828 63 1, 318,>71 57 17, 772, 765 50 8 840, 574 66 850, 395 01 75 30 54 52 00 44 77 28 18 57 56 81 930, 943 72 3,160 40 28, 785,167 14 357 DIRECTOR OF THE MINT. D.—Coinage of the Mint and hranches, from their organization to the close of the fiscal year ending June 30, 1869. 1. MINT OP THE UNITED STATES, PHILADELPHIA. GOLD COINAGE. Period. D o u b l e eagles. Pieces. X793tol817... 1818 t o 1 8 3 7 . . . 1838 t o 1847.. 1848 to 1 8 5 7 . . . 1858 t o 1 8 6 7 . . . 1868..:... 1869 Total H a l f eagles. T h r e e dol- Q u a r t e r ealars. gles. Eagles. Pieces. 132, 592 8,122, 526 5, 740, 871 188, 540 152, 525 1, 227, 759 1, 970, 597179, 745 3,050 9,485 14, 204, 462 3, 523, 228 Pieces. 845, 909. 3, 087, 925 3, 269, 921 2, 260, 390 795, 075 5,750 1, 785 Pieces.' 10, 266, 755 DoUars. Pine bars. Pieces. Yalue. 223, 015 66, 381 4,900 2,525 Pieces. 22,197 879, 903 345, 526 5, 544, 900 1, 609, 749 3,650 4,345 15, 348f 608 $33, 612,140 46 2, 360, 834 1, 078,168 51 10, 550 98, 848 03 5,925 130,141 91 296, 821 8, 410, 270 17, 725, 917 34, 919, 298 91 SILVER COINAGE. Period. 1793 t o 1818 t o 1838 to 1848 t o 1858 t o 1868 1869 1817 1837 1847 1857.. 1867... Total DoUars. H a l f dollars. Quarter dollars. Dimes. Pieces. 1, 439, 517 1,000 879, 873 350, 250 758, 700 54, 800 231, 350 Pieces. 13,104, 433 74, 793, 560 20, 203, 333 10, 691, 088 12, 632, 830 411, 500 387, 350 Pieces. 650, 280 5, 041, 749 4, 952, 073 41, 073, 080 22, 955, 730 29, 900 16, 550 Pieces. 1, 007,151 11, 854, 949 11, 387, 995 35,172, 010 6, 042, 330 423,150 ' 49, 050 14, 11, 34, 12, Pieces. 265, 543 463, 700 093, 235 368, 520 995, 330 85, 800 10, 550 37, 778, 900 4, 209, 330 4, 000 5,050 $32, 73, 6, 92, 3, 715, 490 132, 224, 094 74, 719, 362 65, 936, 635 73, 282, 678 41, 997, 280 204,728 06 H a l f dimes. T h r e e c e n t s . Pieces. Bars. Yalue. 355 552 729 090 55 45 94 12 COPPER COINAGE. Period. P i v e cent. T w o cent. T h r e e cent. H a l f cent. One cent. I 1793 to 1818 to 1838 t o 1848 t o 1858 t o 1868 1869 1817 1837 1847 1857 1867 Total Pieces. Pieces. 32, 574, 000 24, 902, 000 22, 025, 000 16, 987, 000 3, 613, 000 2,146, 000 38, 245, 500 3,066,500 1, 730, 750 Pieces. 29, 316, 272 46, 554, 830 34, 967, 663 51, 449, 979 284, 909, 000 9, 856, 500 7, 881, 000 83, 501, 000 22, 746, 000 43, 042, 750 464, 935, 244 Pieces. . - . • ' ' 1 Pieces. 5, 235, 513 2, 205, 200 544, 510 7. 985. 223 o TOTAL COINAGE. Period. N o . of p i e c e s coined. 1793 t o 1817 1818 t o 1837 1838 t o 1847 1848 t o 1857 1858 t o 1867 1868 . . . 1869 Total V a l u e of gold. V a l u e of sUver. V a l u e of copper. 52, 019, 407 $5, 610, 9.57 158, 882, 876 17, 639, 382 * 88, 327, 378 29, 491, 010 244, 898, 373 256, 950, 474 443, 061, 692 128,169, 899 46, 663, 590 3, 864, 425 34, 660,168 3,178, 637 1, 068, 513, 484 50 50 00 46 65 00 50 444, 904, 786 61 $8, 268, 295 40, 566, 897 13, 913, 019 22, 365, 413 14, 263, 259 314, 750 434, 746 75 15 00 55 97 00 50 100,126, 381 92 $319,340 476, 574 349,676 517, 222 5, 752, 350 1, 713, 385 1, 279, 055 28 30 63 34 00 00 00 10, 407, 603 55 Total. $14,198, 593 58, 682, 853 43, 753, 705 279, 833,110 148,185, 509 5, 892, 560 4, 892, 439 53 95 63 35 62 00 00 • 555, 438, 772 08 358 REPORT ON THE FINANCES. 2.—BRANCH MINT AT SAN PRANCISCO. GOLD COINAGE. Period. Eagles. Half eagles. Pieces. 141, 468 859,175 . 1,181,750 604, 500 885, 940 689,140 579, 975 614, 300 760, 000 "8(56, 423 947, 320 925,160 876, 500 901, 000 696, 750 911, 000 Pieces. 123,826 9,000 73,500 10,000 27,800 2,000 10,000 6,000 18, 000' 9,000 •5,000 8,700 30, 500 2, GOO 12, 500 11, 500 Pieces. Pieces 268 61, 000 " 6 , hob 94,100 34, 500 47, 000 5,000 58, 600 9,000 9, 720 16, 700 " '7," 666 ' 8, 000 18, 000 16,500 10, 000 12, 000 53, 420 24, 000 25, 000 44, 000 Pieces. 246 Pieces. 14, 632 71, i26 20, 000 49, 200 8, 000 28, 800 14, 000 30, 000 4, 000 8, 800 8, 256 46, 080 26, 000 26, 000 38, 000 24, 600 12, 440, 401 359, 326 498, 308 62,100 378,502. 87,232 , SILVER COINAGE. Double eagles. 1854 1855 1856 1857 1858 1859 1860 1861 1862 1863 1864 1805 1866 1867 1868 1869 Total... Three doUars Quarter DoUars. U n p a r t e d b a r s . P i n e b a r s . eagles. Value. $5, 641, 504 05 3, 270, 594 93 3, 047, 001 29 20, 000 15, 000 13, 000 Value. $5, 863 16 88, 782 50 122,136 55 816, 295 65 19, 871 68 • 12, 775, 395 9^ 236, 653 89 Period. 1854 1855 1856 1857 1858 . 1859 I860 1861 . . 1862 1863 1864 1865 . 1866 1867 1868 1869 Dollars. Half doUars. Quarter doUars. Dimes. Half dimes. Bars Pieces. Pieces. Pieces. Pieces. Pieces. Value. i2i, 956 400 000 000 000 000 000 000 000 000 000 000 000 000 000 000 30, 000 90, 000 40, 000 100, 000 219, 500 291, 250 140, 000 150, 000 210, 000 130, 000 310, 000 190, 000 10, 049, 450 1 1, 509, 400 1, 900, 750 .. 15, 000 5,000 . . . . 20, 000 Total 211,000 86, 000 218,000 463, 000 693,000 350, 000 1,179, 500 1, 542, 000 648, 000 613, 000 490, 000 1, 216, 000 1, 482, 000 736, 000 • • '' 412, 286, 28, 63, 172, 24, 52, 120, 43, 20, 22, 19, 52, 120, 76, $23, 609 45 100, 90, 36, 204, 000 000 000 000 19, 752 61 29, 469 87 211,411 52 71 485 '61 1 278 65 224, 763 68 120, 909 02 145 235 58 442, 342 64 146 048 54 400, 000 830,000 1,436, 307 17 TOTAL COINAGE. Period. N u m b e r of pieces. 1854 1855 1856 1857 1858 1859 1860 1861 1862 1863 : 1864 1865 1866 1867 1868 1869..... Total 280, 440 1, 470,125 1, 976, 570 800, 500 1, 361, 540 1, 463, 860 1, 417, 475 1,144, 300 2, 345, 000 2, 872,173 1, 869,120 1, 775,116 1, 929, 881 2, 351,133 3, 072, 250 2, 006, 500 1 QR i?i.'^ c)R?i ' Gold v a l u e . $9, 731, 574 20, 957, 677 28, 315, 537 12, 490, 000 19, 276, 095 13, 906, 271 11, 889, 000 12, 421, 000 15, 545, 000 17, 510, 960 19, 068, 400 18, 670, 840 18, 217, 300 18, 225, 000 14, 250, 000 18, 650, 000 21 43 84 00 65 68 00 00 00 00 00 00 00 00 00 00 269 124 656 Ri SUver v a l u e . $164, 075, 00 200,609 45 50, 000 00 147, 502 61 327, 969 87 5 n , 911 52 269, 485 61 642, 978 65 1, 040, 638 68 468, 409 02 •474, 035 58 723, 292 64 780, 048 54 822, 000 00 406, 000 00 7 ORQ 7.=;7 1 7 Total value. $9, 731, 574 21,121; 752 28, 516,147 12, 540, 000 19, 423, 598 14, 234, 241 12, 461, 911 12, 690, 485 16,187, 978 18, 551, 598 19, 536, 809 19,144, 875 18, 940, 592 19, 005, 048 15, 072, 000 19, 056, 000 Q7fi O i d a-i'i 21 43 29 00 26 55 52 61 65 68 02 58 64 54 00 00 Q« 359 DIRECTOR OF THE MINT. 3.—BRANCH MINT, NEW ORLEANS. GOLD COINAGE. Period. Double eagles. Eagles. Pieces. 1838 t o 1847 1848 t o 1857 1859 1860 1861 Total... .. . H a l f eagles. 730, 500 47, 500 24, 500 4,350 9,600 Pieces. 1, 026, 342 534, 250 21, 500 4,000 8, 200 5,200 Pieces. 709, 925 108,100 13, 000 816,450 1, 599, 492 831, 025 T h r e e dollars. Quarter eagles. Pieces. DoUars. 24, 000 Pieces. 550, 528 546,100 34, 000 24, 000 1,130,628 Halfdimes. T h r e e cts. Bars. Pieces. Value. Pieces. 1, 004,000 1, 004, 000 SILVER COINAGE. Period. H a l f dollars. Quarter doUars. Dimes. 200, 000 280, 000 395, 000 Pieces. 13, 509, 000 21, 406, 000 4, 614, 000 4, 912, 000 2, 212, 000 828, 000 Pieces. 3, 273, 600 4, 556, 000 1, 416, 000 544, 000 388, 000 Pieces. 6, 473, 500 5, 690, 000 1, 540, 000 440, 000 370, 000 Pieces. 2, 789, 000 8,170, 000 2, 540, 000 1, 060, 000 1, 060, 000 974, 000 47, 481, 000 10,177, 600 14, 513, 500 15, 619, 000 DoUars. 1838 t o 1847... . . 1848 t o 1857 1858 1859 1860 . .... 1861 Total Pieces. 59,000 40,000 720, 000 $334, 996 47 25, 422 33 16 818 33 720, 000 377, 237 13 TOTAL COINAGE. Period. N u m b e r of pieces. 1838 t o 1847 1848 to 1857 1858 1859 I860 1861 ...: V a l u e of gold. 28, 390, 895 43, 528, 950 10, 226, 000 7,184, 500 4, 322, 550 1, 237, 800 - $15,189, 365 22, 934, 250 1, 315, 000 530, 000 169, 000 244, 000 94. 890. 695 Total 00 00 00 00 00 00 40, 381- 615 00 V a l u e of sUver. $8, 418, 700 12, 881,100 2, 942, 000 3, 223, 996 1, 598, 422 825, 818 T o t a l v a l u e coined. 00 00 00 37 33 33 29. 890. 037 03 $23, 608, 065 35, 815, 350 4, 257, 000 3, 753, 996 1, 767, 422 1, 069, 818 00 00 00 37 33 33 70. 271. 652 03 4.—BRANCH MINT, DAHLONEaA, GA. GOLD COINAGE. Period. H a l f eagles. 1838 t o 1847 1848 t o 1857 1858 1859 1860 1861 . Total -. : . . . . Pieces. 576, 553 478, 392 19, 256 11, 404 12, 800 11, 876 1,110, 281 T h r e e dollars. Pieces. 1,120 1,120 Quarter eagles. Pieces. 134,101 60, 605 900 642 1,602 197, 850 Dollars. Total. 60, 897 1,637 • 6,957 1,472 1,566 Pieces. 710, 654 601, 014 21, 793 19, 003 15, 874 13, 442 72, 529 1, 381, 780 Pieces. Total. Value. $3, 218, 017 2, 607, 729 100,167 65, 582 69, 477 60, 946 50 50 00 00 00 00 6,121, 919 00 360 REPORT ON THE FINANCES. 5.—BRANCH MINT, CHARLOTTE, N. C. GOLD COINAGE. Period. Half eagles. 1838 to ] 847 .1848 to 1857 1858 1859.:.... I860 1861 (March 31, 1861) Total Quarter eagles. Total. DoUars. Pieces. 269, 424 500, 872 31, 066 39, 500 23, 005 14,116 Pieces. 123, 576 79, 736 9,056 877, 983 219, 837 Pieces. 103, 899 5,235 7,'469' 109,134 Total. Value. Pieces. 393, 000 $1, 656, 060 00 684, 507 2, 807, 599 00 177, 970 00 40,122 44, 735 202, 735 00 30, 474 133, 697 50 14,116 70, 580 00 1, 206, 954 5, 048, 641 50 6. ASSAY OPPICE, N E W YORK. Pine gold bars, v^alue. Period. 1854 1855 1856 1857 1858 1859 1860 1861 1862 1863 1864 1865 1866 1867 1868 1869 •. V . . .. ... Total Pine silver bars, value. $2, 888, 059 18 20, 441, 813 63 19, 396, 046 89 9, 335, 414 00 21, 798, 691 04 13, 044, 718 43 6, 831, 532 01 19, 948, 728 88 16, 094, 768 44 1, 793, 338 16 1, 539, 751 27 4, 947, 809 21 8, 862, 451 00 11, 411, 258 25 5, 567, 082 74 9, 221, 914 30 $6, 792 63 123, 317 00 175, 961 79 272, 424 05 222, 226 11 187, 078 63 415, 603 57 158, 542 91 173, 308 64 165, 003 45 459, 594 00 425,155 26 449, 506 54 642,100 55 173,123, 877 47 3, 872, 615 13 • Total value. • $2, 888, 059 18 20, 441, 813 63 19, 402, 839 52 9, 458, 931 00 21, 970, 652 83 13, 317,142 48 7, 053, 758 12 20,135, 807 51 16, 510, 372 01 1 952 381 07 1, 713, 059 91 5,112, 812 66 9, 322, 045 00 11, 836, 413 52 6,016,589 31 •9, 864,.014 85 176, 996, 492 60 7. BRANCH MINT, DENVER. Period. 1864 1865 1866 1867 1868 1869 ... . • . 1 Total Gold bars, value. $486, 545, 159, 130, 360, 847, Silver bars, value. Total value. 329 97 363 00 917 76 559 70 879 26 272 32 $486, 329 97 545, 363 00 159, 917 76 130, 559 70 360,879 26 847, 272 32 2, 530, 322 01 2, 530, 322 01 361 DIRECTOR OF THE MINT. E.—SUMMARY EXHIBIT OP THE COINAGE OP THE MINT AND BRANCHES, TO THE CLOSE OP THE YEAR ENDING J U N E 30, 1869. <4H o g. Mints. U Gold coinage. Silver coinage. Copper coinage. Entire coinage. fl CJ § Philadelphia New Orleans (to Jan. 31 1861) Charlotte (to March 31 1861) Dahlonega (to Peb. 28, 1861) New York Total Value. Value. Value. Pieces. Value. 1793 $445, 213, 649 91 $100, 229, 821 36$10, 407, 603 55 1, 068, 513, 854 $555, 851, 074 82 1854 269,124, 656 81 7, 089, 957 17 28,135, 983 276, 214, 613 98 1838 40, 381, 615 00 29, 890, 037 03 1838 5, 048, 641 50 94, 890, 695 70, 271, 652 03 1, 206, 954 5, 048, 641 50 1, 381, 780 6,121, 919 00 1838 6,121, 919 00 1854 173,123, 877 47 3, 872, 615 13 176, 996 492 60 1863 2, 530, 322 01 2, 530, 322 01 941, 544, 681 70 141, 082, 430 69 10, 407, 603 55 1,194,129, 266 1, 093, 034, 715 94 F.—Statenient of gold of domestic xwod%iction deposited at the Mint of the United States and hranches to the close of the year ending June 30,1869. OO 1. MINT OP THE UNITED STATES, PHILADELPHIA. to Period. 1804 1828 1838 1848 1858 1868 1869 to to to to to 1827 1837 1847 1857 1867 $105, 070 16 8, 868 92 4, 672 44 Total 118, 611 52 Period. 1804 1828 1838 1848 1858 1868 1869 to to to to to 1827 1837 1847 1857 1867 Total Parted from silver. .. Montana. $3, 990, 940 52 985, 061 53 935, 003 94 Virginia. N . CaroUna. $427, 000 518,294 534, 491 77, 889 10, 235 10, 578 $110, 000 2, 519, 500 1, 303, 636 469, 237 214, 453 51,199 56, 618 00 00 50 48 21 51 1, 578, 488 74 Oregon. $54,285 123, 238 6, 680 4, 500 4, 722, 644 72 Colorado. 00 80 $5, 855,150 23 65, 410 70 39 26, 896 36 70 5, 911, 005 99 188, 704 89 00 00 00 00 74 64 34 5. 947. 457 29 S. C a r o U n a . $327, 500 152, 366 55, 626 6,156 1, 019 466 00 $1, 763, 900 00 00 566, 316 00 00 44, 577 50 129, 940 00 15 36, 675 88 11 31, 649 27 19 543,133 45 Arizona. $7, 768 28 115 01 7. 883 29 Tennessee. Georgia. 2, 573, 058 65 Washington Ter'y. $12, 400 16, 499 6, 669 835 00 00 $45, 493 00 00 9, 451 00 530 06 88 153 13 122 94 1,146 18 36, 526 82 I d a h o Ter'y. $26,127 55 $2, 799, 559 81 90, 035 17 50, 047 24 26 1Q7 ^ ^ Alabama. 2 9 ^ ^ fi4Q Q2 56, 773 37 Kansas. N e w Mexico. $48, 397 9, 685 16, 001 46, 935 Utah. Maryland. 62 30 20 51 $3, 648 68 2, 231 00 8, 872 23 $89 15 230, 980, 644 63 14, 748 31 89 15 Nevada. $4, 327 11 $2, 522 67 860 97 511, 70 4 ^9.7 11 :^ 89.=S 34 $846 36 ft4fi .?fi 00 $226,839,521 33 4, 096, 277 14 25, 640 19, 205 48 121, 018 95 Nebraska. California. $13, 200 21, 037 7, 218 5,108 150 00 00 00 85 53 46 714 38 O H O Total. Other sources. $110, 000 5, 063, 500 2, 623, 641 228, 067, 473 17, 459, 227 1, 300, 338 1,198,162 00 00 00 62' 00 53 58 255. 822 342 73 . o cc F.—Statement of gold of domestic production, ^-c.—Continued. 2. BRANCH MINT, SAN ERANCISCO. Period. 1854 1855 1856 1857 1858 1859 1860 1861 1862 1863 1864 1865 1866 1867 1868... 1869 Parted from silver. California. MexColoiado. ico. Nevada. $10, 842, 281 23 20, 860, 437 20 29, 209, 218 24 12, 526, 826 93 19,104, 369 99 14, 098, 564 14 11, 319, 913 83 12, 206, 382 64 $680 00 $13, 01 14, 029, 959, 95 10, 57 13, 045, 711 69 59, 472 00 18 14, 863, 657 52 5, 98 11, 089, 974 52 43, 28 10, 034, 775 03 48, 76 8,179, 771 82 37, 25 4, 446,139 27 59 5, 070, 785 90 $19616 32, Oregon. Dakota. Sitka. Washington. Idaho. 00 $12, 672 00 00 $5, 760 00 00 22, 460 97 $1, 257, 497 50 3, 499, 281 14 54 2, 880, 203 48 11 2, 020, 899 72 30 267, 845 45 04 $397 64 400,181 15 63 35,132 94 10, 875; 908 44 T o t a l . . . 3, 323, 288 62 210, 928, 567 90 60,152 00 190 10 191,702 47 9, 771, 860 62 5, 760 00 397 64 $822, 823 1,108, 456 220, 890 217, 935 374, 393 395, 750 122,456 60, 582 000 00 $888, 000 250 00 3,001,104 2,139, 305 400 00 1,103, 076 497 28 858, 433 677 09 975, 974 418 56 337,183 463 54 468, 784 Arizona. $20, 30, 23, 77, 207, 369 430 437 620 218 Montana. $3, 549, 576, 268, 213, 48 68 51 62 80 359, 077 09 000 733 397 059 845 Refined gold. 00 $2, 598, 601 32 2, 665, 033 80 5, 715, 260 64 8, 693, 399 01 11, 059, 727 Total. $10, 842, 886 23 20, 860, 437 20 29, 209, 218 24 12, 526, 826 93 19 104 369 99 14, 098 564 14 11, 319, 913 83 12,206 382'64' 15, 754, 262 96 17 244 426 26 18, 481, 350 20 49 18,510 100 09 00 17,436 499 18 40 17,936,169 40 01 14, 850,117 84 05 17, 514,176 41 1, 611, 035 77 30, 932, 020 95 267, 895, 096 54 1838 t o 1847 1848 to 1857 . . 1858 1859 I860 1861 ^to .Tanuarv 31) Total North Carolina. $741 00 South Carolina. Georgia. $14, 306 001,911 00 $37, 364 00 2, 317 00 1, 560 00 Tennessee. $1, 772 00 947 00 164 00 Alabama. $61, 903 00 15, 379 00 661 53 741 00 16, 217 00 41, 241 00 2,883 12 o W 3. BRANCH MINT, N E W ORLEANS. Period. o H O 77, 943 53 California. Colorado. . $21, 606, 461 448, 439 93, 272 97,135 19, 932 Other sources. • $3,613003, 677 00 54: 84 41 00 10 $1, 770' 39 1, 666 81 22, 265, 240 89 3, 437 20 7, 290 00 Total. t2i $119, 69921, 630, 692 450,163 93 272 99, 566 21 598 00 54 96 41 9291 22, 414, 993 74 oo00 0:> F.—Statement of gold of domestic production, ^c.—Continued. 4. Utah. Period. 1838 to 1847 1848 to 1857 1858 1859 I860 . . 1861 (to Pebruarv 28) North Carolina. $64, 351 28, 278 $145 14 2, 656 88 3, 485 70 812 79 145 14 99, 585 19 .. Total 00 82 BRANCH MINT, DAHLONEGA. South CaroUna. $95. 174, 32, 4, 2, 2, 427 811 322 610 004 066 00 91 28 35 36 91 311, 242 81 Georgia. Tennessee. Alabama. $2, 978, 353 00 $32,175 00 $47, 711 00 1,159, 420 98 9, 837 42 11, 918 92 57, 891 45 107 33 57, 023 12 35, 588 92 22. 182 14 4, 310, 459 61 42,119 75 59, 629 92 Cahfornia. s$l, 124, 712 5, 293 699 1, 097 4, 213 Colorado. 82 52 19 37 79 Other sources. $951 00 $82 70 2, 490 86 32, 772 28 1,136, (5l6 69 35, 345 84 951 00 Total. $3, 218, 017 00 2, 509, 932 87 95, 614 58 65, 072 24 44, 667 21 • 62,193 05 5, 995, 495 95 O 5. Period. 1838 to 1847 1848 to 1857 1858 1859 1 1860 1861 (to March 31)1869 Total ' .... O BRANCH MINT, CHARLOTTE, N. C. North CaroUna.