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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

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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.