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^3d CONGRESS, ) . HOUSE OF EEPRESENTATIVES.
. 2d Session. \

( Ex. Doc.
) No. 3.

REPORT

THE SECRETARY OF THE TREASURY,

STATE

OF

THE

FI]NANCES,

THE YEAE ENDING JUNE 30, 1854

WASHINGTON:
A: p . P. NICHOLSON, PEINT^EE.




1854.

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

^st
REPORT
OF

THE SECllETAEY OF THE TEEASUEY
ON THE STATE OF THE FINANCES,

DECEMBER 5, 1854.-^Ordered to be printed.
DECEMBER 6, 1854.—^^Ordered, that 15,000 copies of the annual report of the Secretary ofthe
Treasury, in addition to the usual number, be printed for the use of-the House.

TREASURY DEPARTMENT,

December 4:, 1854.
S I R : In obedience to the " act supplementary to the act entitled ' an
act to establish the Treasury Department,' " approved May 10, 1800,
the foUowing report is submitted :
The balance in the treasury on the 1st of July, 1853,
was.. 1
$21,942,892 56
And the actual receipts intothe treasury for the first quarter:
From customs
Fromlands....
Miscellaneous

.'

.' $19,718,822 00
1,489,562 05
147,9-94: 87

.•
..'.

21,356,37§ 92
And the estimated receipts for the other three quarters were:
From customs..
^37,000,000 00
Fromlands..
3,000,000 00
Miscellaneous.................
,.^
. . . . • 300,000 00
Making the actual receiptsfor thefirst quarter, and
the estimated receipts for the other three quarters.,.
Add balance in the t r e a s u r y . . .
Total for service of the year.

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

61,656,378 92
21,942,892 50
83,599,271 48

The actual-expenditures of the£rst quarter of the fiscal year 1853
were $15,081,383 70,-and the estimated expenditures for' the remaining three quarters were $57,251,283 16, making fbr the actual expenditures of the first quarter, and the estimated expenditures for the other
three quarters, $72,332,666 86; which would have left -an estimated
balance in the treasury on the 1st of July, 1854, of $11,266,604 62.
.^: •.
•
••••.•



'

- ^ y m ?

.

:•

:

4

REPORT ON THE "A^ANCES.

The actual receipts into the treasury for the. fiscah year ending 30th
of June, 1854, were as fbllow:
1st quarter—from customs
fromlands.
miscellaneous . . . : . . . . . . . . . . . . . . . . . .
••

$19,718,822 00
1,489,562 05
. 147,994 87
21,356,378 92

2d quarter—from customs . . . . . . . . . . . . . . . . . .
$13,587,821 27
fromlands.......
».............
2,223,07639
miscellaneous . . , . . , . . . . . . . . , , . . . . „ . .
101,963.64^
15,912,861 30
3d quarter—from custonis . . . . . . . . . . . . . . . . . . . . .^... $16,896,724 83
•from lands,
......„......../..
2,012,908 36
miscellaneous
^. .„...»
....
486,091 93
.

•

. 19,395,725 12

4th quarter—from customs . : . . . , . . . _ . J . . . . . . . » . $14,020,822 17
fromlands
..„
2,745,25159
miscellaneous..'
,-...-.-.....,
118,666 10
'

' '

16,884,739 86

Making...........u . . . . .
"
•.
$73,549,705 20
Balance in the treasury 1st of July, 1 8 5 3 . . . . . . . . . . ,21,942,S92 50
Total sum for the service of the fiscal year ending
June 30, 1854 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

95,492,597 76

The receipts fi'oni customs were,.
$64,224,190 27
lands...
.....:
.....'
8,470,798 39
miscellaneous - . - - . . . . i . - . - - - . . .
854,716 54
Balance in t r e a s u r y . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . 21,942,892 56
,-

95,492,597 76

The actual expenditures for each quarter of said
year were—
'
For 1st quarter
J. . . . . ' . . . • . . , $15,081,383 ,70
2d q u a r t e r . • . . • . . . . . . - . . . . - . . - - . • .
22,301,89624
3d quarter.. . . . . . . . . . . . . . . . . . . 12,448,947 42
4th quarter.
. . . . . . . . _ . . 25,52'2,402 90 >
-—
75,354,630 26
Leaving a balance inthe treasury on July 1, 1854, of




20,137,967 50

"

.

I

•

REPORT ON THE FINANCES.

5

The usual and ordinary expenditures were as follow:
CivU U s t . . . . ; . . . . . . . . . . . , . ' . . . . . . . . . . , . . . . . . . . . .
$4,649,384
Foreign intercourse
'.
.^..,..-....,
7,726,677
Miscellaneous .
.....
13,531,310
Xnlerior department
1....
...
„....
2,609,054
W a r department
....."
^ 11,733,629
Navy d e p a r t m e n t . . . . . . . . . . .
.......
. . . . . 10,768,192
Redemption ofpublic debt, interest and premium
, 24,336,380
Total e x p e n d i t u r e s . . . . . . .

98
13
33
79
48
89
66

75,354,630 26

Balance in the treasury on July 1, 1854, $20,137,967 50, as ap, pears, in detail, per Statement 1.
>
. The estimated receipts for the fiscal year, ending June 30, 1855,
w^ere as follow :
Fromcustoms
F.iom lands . . . :
Miscellaneous..

......^....
...::-....
. ...,

$5^1,000,000 00,
3,500,000 00
500,000 00

Add estimated balance in the treasury July 1, 1854..

55,000,000 00
11,266,604 62

Estiniated resources for the fiscal year ending June
30, 1 8 5 5 . . . . .
...;

66,266,604 62

The estimated expenditures for the same year were
as follow: •
•
Balance of former appropriations to be
expended during the year . . . . — - $6,865,126 44
Permanent and indefinite appropriations to be expended during the year 8,285,7.16 14
Specific appropriations asked for the
service of t h e y e a r . . . '
. . » . 35,909,434 54
Making an aggregate o f . . . . . . . . . . . .

"

/

,

. - . . '51,060,277 12

-Leaving in the treasury, on July 1, 1855, a balance of

15,206,327 50

The receipts of the 1st quarter, of the fiscal year, ending September
30, 1854, have been as follow:
.
'
•
From c u s t o m s . . . . . . .
$18,639,7'98 45
F r o m l a n d s . . . . . . . . . . . . : . , . . . . . . . . « . • . . - . . . . . . v . . . 2,731,654 12
.. MisceUaneous..^......
. . . . . . . . . . : • . . , ' .149,850>28
TotaL......„...,.___,.»„.«.„».«.»»:»o




21,521,302 85

6

REPORT ON THE FINANCES.

The expenditures for the same first quarter have been as follow:
CivU, miscellaneous, and foreign i n t e r c o u r s e . « . . . - - . $6,241,749
Interior D e p a r t m e n t . . . . . .
:. = . - . - . . . . . . . . .
2,175,737
War D e p a r t m e n t . . . . . . . . .
..........,....:..
3,367,039
Navy Department
..........
2,508,791
Redemption ofpublic debt, interest and p r e m i u m , . .
1,876,013
Total e x p e n d i t u r e s . . . . . . . . . . . . . . . . . . . . . . . . ^ «

31
13
92
09
17

16,169,330 62

as appears, in detail, from Table 2.
The receipts for the remaining three quarters of the year are now
estimated as follow:
•
From customs,
$36,000,000 00
From lands . . . . . . . . . . . . . . . . . . . . ' .
6,000,000 00
Miscellaneous.
..........
500,000 00
.Totah.o...:..,...............

.........

42,500,000 00

The. receipts for the first quarter, the estimated receipts for the
remaining three quaiters, and the balance in the treasury on the first
day of July, 1854, make a total sum of $84,107,967 50 for the service
ofthe fiscal year ending June 30, 1855.
The estimated expenditures for the remaining three quarters of the
year are as follow :
Civil list, foreign intercourse, and miscellaneous.
15,066,931 13
Deficiency in the Post Office Departnient
2,719,464 00
Interior D e p a r t m e n t . . . . .
3,133,655 25
War D e p a r t m e n t . . . . . . . . ^ . . . . . . . . . . . . . . . . V . . . . . 13,628,350 ?')
Navy Department.
11,258,095 71
Interest on the public debt.
' 2,370,093 60
Making.

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

48,176,590 59

Total estimated expenditures for the year 1855 . . . . ' . , $64,345,921 21
.^ The expenditures of the; first quarter, and fhe estimated expenditures for the remaining three quarters, are $64,345,921 21, leaving an
estimated. balance in the treasury, ori the 1st deiy of July, 1855, of
$19,762,046 29.
;
V There is always, at the close of the fiscal year, a balance thus estimated, not expended, of at least $12,000,000. That $12,000,000 may
be applied to the purchase of the public debt during the remaining
three quarters, without disturbing the estimated balance in the
treasury.
The amount ofthe public debt, outstanding on the 1st
day of July,. 1853, w a s . . . . . . . . . . . . . . . . . . . . . . . . . . $67,340,628 78
And on the 1st day of July, 1 8 5 4 . . . . . . . . . . . . . . . . . 47,180,506 0.5
Being a reduction o f . . . » . . . „ , c o « . « . . , . . . . . . . . =.




20,160,122 73

REPORT ON THE FINANCES.

.

7

The estimated receipts for the fiscal year ending June 30, 1856, are
as fbllow:
From customs.
$56,000,000 00
From lands
.;
6^000,000 00
MisceUaneous
..............
500,000 00
•

'• I

—

'

Add estimated balance in the treasury July 1,1855..

6^,500,000 00
19,762,046 29

Making the estimated sum o f ; . . . . . . . . . . . . . . . .

82,262,046 29

.

for the service of the fiscal year 1856.
Estimated expenditures for the fiscal year'1856 :
.•
^
Balance of former appropriations, to be expended
. this year
:.
$11,212,905 20
Permanent and indefinite appropriations, to be ex' pended this year
7,934,411 70
Appropriations asked fbr, and tobe experided this year 41,722,516 47
60,869;833 37
leaving the sum of $21,392,212 92 on the 1st of July, 1856.
Upon this estimate of the receipts and expenditures of the fiscal year
1856 there.will be a balance, in the treasury, on the 1st of July, 1856,
of $21,392,212 92, without expending anything in the redemption of
the public debt; but if $12,000,000 shall be applied to the redemption
of the pubUc debt, which may be done, there will remain an estimated
balance in the treasury of $9,392,212 92.
It appears the receipts from customs, for the second, third, and
fourth, quarters of the fiscal year 1854, were not (Uminished from the
pressure in the money market and other causes, as expected in my
former report. They were kept up from importations, growing out of
large exports of provisions, caused' by the scarcity in England and
France, and the expected demands of the European war, and by the
shipments to this country of foreign manufacturers, who, owing to the
want of a remunerating maiket in those countries, sought, the benefit
of ours. They, were also kept up by a greater uniformity and better
valuation of foreign goods, arid a diminution in smuggUng, caused by
increased vigilance on the part of the revenue officers. The foreign
and, internal immigration to the riew States and Territories, combined with speculative investments in the public lands, greatly increased the receipts, from that source; so that, instead of, a reduced
revenue, as. anticipated, the receipts have been greater than in any
previous year.
It alsb appears from the statement of the receipts of the first quarter
of the fiscal year 1854, that the receipts, both from customs and lands,
have been greater for the quarter than a fair proportion of the estimated
receipts for the year. This has grown out of the same causes that
kept up the receipts from customs and lands, for the last three quarters
of the fiscal year 1854, aided as to lands, to some extent, by the effect



8

REPORT ON TI-IE FINANCES.

of the act gr ead nati rig theprice, which operated in favor ofthe receipts,
for the latter half of the quarter.
. The receipts from customs for the remaining three quarters of the
year cannot be iri proportiori to those of the first quarter, owing to the
reciprocity treaty, introducing free trade with the British colonies, and
the short crops in almost all portions of the.country, which must mate^
rially affect the exportation of provisions,, and the return importations, and diminish the ability to purchase and pay for- foreign goods.
The effect ofa scarcity of provisions, with consequent high prices, has
always been to diminish the consuniption of other articles of customary use,> and may be expected-to operate on the irnportations for the
remaining three quarters of the year, as it certainly will on the consumption. Moreover, theUnited Sfates have enjoyed a long period of
agricultural, manufacturing, and commercial prosperity, under extended
bank and other credit facilities, backed by the immense production of
gold from the mines of California. This has led to large speculative
investmeiits in railroads, lands, lots, houses, ships, stocks, and other
enterprises, and to enhanced prices for rents, labor, provisions, and all
the necessaries of life. The bank and credit facilities have been in
check, for more than a year, with a prospect o f a continued check;
whilst the large and extended indebtedness of operators has to be met
under receding prices, without the stimulating effect of new enterprises. This will also act in restraint of importations and consumption. In the estimated receipts from customs for the three remaining
quarters of the current fiscaiyear, the effects of the reciprocity treaty
and reduced importations have been considered; whilst, also, the same
causes will operate in the sale of the public lands; but the efiect ofthe
act graduating the price has~ been considered sufficient to keep up the
receipts from the latter source to what they were for the fiscal year 1854.,
"The estimate of receipts for the hscal year 1856 has been made
from an expectation that the same causes which will operate to reduce
the importations and consumption of foreign goods for the remaining
three quaiters ofthe fiscal year 1855, will be continued through a part
of the succeeding year, and sensibly affect the importation and consumption of foreign goods. • :
The accompanying table, 3, exhibits the particulars of the ptiblic
debt on the. 1st of Juiy, 1853, and the accompanying table, 4, exhibits
the particulars ofthe public debt on tho^lst of July, 1854, to which is
* appended' a table exhibiting the interest paid on the public debt during ^
the fisccd year^l854, and the principal, interest, and premium, on the
part redeenied within that year. Table 5 exhibits the ^ principal, interest, and premium on the public debt redeemed from the Isf July,
1854, to the 20th of November, 1854. ' From these tables it appears
that the sum of $20,098,422 73 of the public debt was redeem.ed between the 1st,of July,, 1853, and the 1st of July, 1854, andthat the
interest aridl'premiunl paid on the amount redeemed was $3,345,545 23 ;.
and the principal, interest, and premium on that part of the public debt
redeemed between the 1st of July, 1854, and the 20th of November,
1854, was $2,604,203 51The table, 6, which accompanies this report, exhibits the tonnage engaged in our foreign.and coasting trade from the year 1789 to the 30th



REPORT

ON THE

FINANCES.

•

9

of June, 1854. - I t will be seen the increase, for the last year has been
395,892 If tons.
/
' ,
'
The table, 7, which accompanies this report, exhibits our exports
and imports for the same time; and the table, 8, which also accompanies
this report, exhibits the sums received into the treasury from customs, public lands, miscellaneous sources, including loans and treasury
notes, and the tariff, and particular, price of the public lands under
which the same was received; also the annual expenditures during
the same period. From the table of exports and imports it appears
the imports are $26,321,317 in excess o f t h e exports, no account
being taken of the precious metals brought in by emigrants. The
profits on our exports, and the freights earned by pur ships in foreign
trade, ought to more than cover this excess. The exports include over'
$38,000,000 of specie and bullion exported; but, whilst specie arid bullion
are products oflabor in our mines, they rank with any other product, and
must enter into our foreign, trade as articles of commerce, andean have
no prejudicial effect upon the great interests of the country.- The:se tables combined, exhibit the growth of our commercial marine,.of our
exports and imports, and the receipts and expenditures of our government, and prove that the receipts into the treasury are sufficientto
meet all reasonable expenditures, discharge the public debt, and allow
a reduction ofthe rate of taxation, with almost a certainty tha^t our increasing commerce will give an increase of revenue equal to the rea. sonable demands of the future.
Theretbre, I feel it riecessary, again, to call the attention of Congress to the propriety of reducing the revenue from ciistoms,.so that
• DO more money shall be received into the Reasury than is required fbr
an economical administration of the government. The reduction pro'
posed in my former report, as carried out by the bill prepared in this
department, and the reduction proposed in the bill, prepared and reported by the Committee of Ways and Means of .the House of PLcpre.sentatives, would each have effected the object of bringing the receipts
from customs lothe proposed revenue standard.
The'present tariff'has eight schedules,, or different rates of duties,
as follow : The first of 100 per cent., the second of 40 per cent., the
third of 30 per cent., the fourth of 25 per cent., the fifth of 20 per cent., .
the s.xth of 15 per cent., the seventh bf 10 per cent..., and the eighth oi
5 per'cent. The bill prepared by the Committee ofthe House of Representatives has five schedules, as follow : The hrst of 100.per cent.,
the second of 20 per cent., the third of 15 per cent., the fourth of 10
. per cent., and the fifth of five per cent. - And the bill prepared at this
department, and which is,substantially the one reported by the minority
• of the Committee of the House of Representatives, has but two rates
of duty: The first of 100 per cent., and the second of'25 per cent.
There are difficulties in the execution of the present tariff'growing out
ofthe required classification under the eight schedules ; and thes e/difficulties continue to increase by the acts ofthe manufacturers in assimilating one class of goods to another, and in ascertaining the material of'
chief value in the fabrics. The difficulties would be reduced under
the bill ofthe cbmmittee, and would entirely disappear uncier that proppsed by the departmeiit.



10

'

REPORT ON THE FINANCES.

The biU of the committee, with the tables herewith annexed, exhibits the revenue from customs for the fiscal year ending June 30^
1853, and what has been the revenue under the present tariff" for the
average of six years, including 1853, and what would have been the
receipts for. the same periods under the bill of the committee, and. Mider
the one recommended by this department. These tables onl}^ include
the enumerated arlicles in the bill of the committee, leaving the sum
ofabout $2,000,000 of revenue from unenumerated articles; but they
are sufficient to explain the character ofthe present tariff, the one proposed by the committee, and the one by the department.
Herewith is also presented exhibit 10, containing the free list proposed by this department, to which is added the English tariff on the
same articles; from which it will be seen that the EngUsh tariff makes
most ofthese articles free; and, as far as these articles are used in the
arts and manufactures, m^ost of them are free of duty under the laws of
other manufacturing nations., Under the English tariff, the raw inaterial
used in the arts and manufactures have been made free of duty, whilst
our tariff'of 1846 iniposes on those arlicles heavy duties ; and thus, to
the extent ofthe duty on the raw material, the English, manufacturer .
has a decided advantage over manufacturers of the United Sta.tes in the
markets of other nations, whUst the effect of the tariff'of 1846 is reduced,
in our own markets. In the revision of the tariffj fbr the purpose of reducing the revenue, it was.deemed expedient and proper to take away
the advantages accruing to the manufactures of other countries, under
tbeir "free list, by making the same articles free under our laws, except
as to the article of wool, and as to that a.rticle, on the coarser woofs.
Under the reciprocity trealj^, wool from ihe British provinces will be
admitted free of duty. In 1853, the importations of v^ool and woolen
goods amounted to over $30,000,000, and the wool and the value of
the wool in the manufactured article, amounted to atleast $10,000,000.
This was over and abbve the amount ^produced in the country, and affords satisfactory evidence that sufficient wool is not produced in the
country for its consumption. The consumption of wool in the United
States fbr the year 1853, is estimated at 200,000,000 pounds, ofwhich
• 60,000,000 is the production of the country, and 21,000,000 imported
as wool, and the balance of 119,000,000 imported in manufactures of
wool. •
^
, The proposed addition of articles of general consumption to the free
list, such as salt, &c., \vas deemed .more questionable, but was made
because it seemed to have had the sanction of Congress and the
people, as to tea and coffee, and it w^as thought would leave the operation of the tariff laws more equitable in their bearing upon all sections
, ofthe country than a general reduction on all articles. . The addition
of unadulterated wines w^as made to promote our commercial intercourse with wdne-producing countries: . The present tariffj the bill ofthe Committee of the House of Representatives, and.that of ihis department, impose the like duty of 100
per'cent. on spirits imported.' The bill of the committee reduces the
schedules of the present tariff from 40, 30, and 25 per cent, to 20 per
cent, retaining the 15, 10, and 5 per cent, schedules, with some transposition of articles from one schedule to another; whilst that of the



REPORT ON THE FINANCES.

11

department imposes a duty of 25 per cent, on all articles not made free;
.most of the articles in the 15, 10, and 5 per cent, schedules of the
present tariff having been added to the free Ust, there being no just
reason why the articles not added to the free list should not pay the ;
higher ^ rate of 25 per cent. The .table, 11, which accompanies this
report, exhibits the amount that would have been collected for the 5^ear
1853 under the present tariff", the bill of the committee, and that ofthe
department, and what would have been collected under each schedule
ofthe bill ofthe committee, and eiffords evidence that the 5th schedule
will, not pay the expenses of collection. Indeed, i t i s believed the advantages of these-schedules wiU be counterbalanced by the increased
difficulties and expense of collection. Whether the general rate should
be 20 or 25 per.cent., is a question of some doubt. It.was thougjit
.that a reduction to 20 per cent, might have-the effect of increasing the
revenue by increasing the importations; wh Ust the duty of 25 per cent,
would not probably have that effect. A question of greater difficulty
was, whether the rate of 40 per cent, should not be retained on manufactured and adulterated wines, and whether sUks and some other
sumptuary articles should not be added to that schedule. Upon mature reflection, I am,fully satisfied that the schedule of 40 per cent,
should have been retained, keeping in it wines not made free, and
adding to it silks of allkinds, laces of all kinds, mUlinery of all kinds,
and other sumptuary articles; and I now recommend that, in revising
the tariff, such a schedule, specifying the articles, be added.
The table, 12, wliich accompanies this report, exhibits" the afticies
manufactured in the United States, .\yhich have formed a part of our
• exports, for the years 1846, 1847, 1848, 1849, 1850, 1851, 1852, 1853,
and 1854. It will be seen from this table that there has been a gre?c
increase in the annual export-of articles manufictured in this country.
It m a y b e fairl)^ calculate.d that the $26,000,000, and upwards, of
manufactured articles exported during the fiscal year 1854 will continue gradually to increase, until the manufactures ofthe United States
shall constitute a fair proportion, of our fbreign exports.
In recognising, as I do, the principle that duties should be levied for
revenue, and not fbr protection, 1 have considered it no departure from the
principle to counteract the legislation of other countries, and' make the
same.a,rtides free under our laws that.are free under theirs; knowing,
alsQ, that there never has been a tariff law enacted, under the constitution, in which some articles were not allowed to be imported free of duty.
The table, 13, which accompanies this report, exhibits duties to the
amountof $1,524,457 40 on the articles made free by the reciprocity,
treaty with Great Britain during the fiscal year 1854;- to whicli extent
the annual revenue from customs will thereby be reduced.
In my fprmer report a repeal of the fishing bounties, was recommmended, for the reasons there referred to. "That recommendation is
renewed, and the subject of drawback duties on refined sugar is reeommended to the consideration of Congress. The same principle would
require like drawbacks on all exported articles pn which, there is a
duty on the raw material used in their manufacture.
/The reports of the First, Second, Third, Fourth, Fifth, 'and Sixthj,
Auditors, and of the First and Second Comptrollers, and the Commis


12

-REPORT' ON THE FINANCES.

sioner of Customs, which accompany this report, numbered from 14 to
22, inclusive, exhibit a fair statement of the operations and condition
of their respective • offices. T h e y a r e all in good order, and the current business is promptly, and, it is believed, correctly done ; and,
besides, cons'iderable progress has been made in closing the large
unsettled balances that stood open on the books of the treasury, as
stated in my former report. That report stated the outstanding balance on the 1st of AprU, 1853, a t . , . . .
....$132,521,704 09
. And there had been settled, up to the date of thatreport 30,500,154 50
L e a v i n g . . . . . . . . . . J....;..

.$102,021,549 59

Since the date of that report, this sum has been reduced by settlements, collections, &c., as follow:
In the office of the First and Fifth
Auditors, per report of the First
Comptroller of the Treasury
$65,237,291 47
Corrections in the s a m e . . —
1,001,020 00 . .
In the office of the First Auditor, per
report of the Commissioner of Cus,
toms..
..I,
2,523,872 72In the office of the Second, Third,
and Fourth Auditors, per report of
" , ^
the S e c o n d C o m p t r o l l e r . . . . . . . . .
4,924,265 64
In the office ofthe Auditor for the
Post Office department. .^.
400,715 64
In the office of the Solicitor of the
^
Treasury...
351,23550
. .
—
:
74,438,400 97'
Leaving yet u n c l o s e d . . . . . . . . . . . . . . . . . . . . . . . . . . .

$27,583,148 62

The reports of the First and Second Comptrollers, and of the Commissioner of Customs, upon the subject ofthese balances, numbered
23, 24, and 25, and which accompany this report, give reason to hope
,that in another year they will be still further reduced, and a stricter
system of-accounting enfbrced. , '
"
The force in the office of the Sixth Auditor and F'rst Comptroller is
inadequate to the increased business, in the former, and the increased
business and arrearages in the latter'; and It was not possible to give
the required additional force by transfers from other offices, owing, inpart, to the curtailment of iiYe clerks ih the Third Auditor's office^ one
in the Second Auditor's office, and one in the Second ComptroUer's,
from the failure' to estimate for them, arid from Congress only
granting eleven of the twenty-^one clerks recommended, by the departm.erit. The,attention of Congress is called to the report of the. Sixth
Auditor and the First Comptroller, as to the necessity for additional
force in their respective offices. » It is recommended that Congress
allow five additional clerks and two additional messengers to the Sixth




REPORT ON THE FINANCES.'

13

Auditor, and two additional clerks to the First Coinptroller. The
attention of Congress is also called to the report of the Sixth Auditor,,
as t.o the necessity of additional room for the, accommodation,of the
clerks of his office, and the safety of the accumulating papers and re<Cords, with a recommendation that Congress make provision for the same.
It would facUitate the business, and render less complicated the
accounts ot the department, should all the accounts of the Interior
Department be given to the Second x\uditor, and all the accounts of
the V/ar Departtnent be given to the Third Auditor, as recommended
in my former report.
The attention of Congress is called to the fact that the Cpmmissioner
of'the General Land Office and his clerks sliU occupy a portiori of the
Treasury building, and that the First and Fifth Auditors ^and their
clerks, and part of the clerks of the Third Auditor, have to be accpmmodated in rented buildings, apart flom the Treasury building; also,
thatthe clerical force iri the biulding cannot be accommodated in suit- ,
able connexion. Under the expectation that the Land Office will be
removed in the course of next spring, an estimate has been submitted for
the expense of affording additional light and ventUation to the Treasury
buUding, so that the rooms wilhbe more convenient and comfortable,
and.the necessary appropriation for that purpose is recommended.
The system of mpnthly accounts from the collectors of customs,
and the settlement therepf, within the succeeding morith, at the
Treasury, has been adhered to and fully carried out, with a few exceptions upon the Pacific ; and the accounts are being rendered and .
settled with great despatch. The benefits growing out of this systera to
the public, and the officers ofthe revenue, is more mxanifest the longer it
is enforced.. The department has caused the collector's offices in all
the ports to be examined within the year, with but few exceptions,
b y agents of the .department, in order to ascertain how.their books
and accounts were kept, and, by personal inspection, how the official
corps discharged their'duties. These examinations have enabled this,
department to correct errors and omissions,^ and to see that the official
corps devote themselves, in person, to the' duties confided to them,,
and have resulted in securing greater vigilance, and a more faithful
applicatipn of the revenue laws.
,
The report of the Register of the Treasur}^ (No. 26) also accompanies this. It exhibits a greatly-improved condition of his office. The
annual report on commerceand navigation is in advance of any former
one, and will be in print for the use of Congress at the commencenient of
its labors. Thebusiness of the office has been promptly and well done.
The report of the. Solicitor of the Treasury (No. 27) also accompanies this report, and,exhibits the operations of that office, and the attention given to the trial of suits, and the collectipn of money upon
judgments in favor of the United States, with suggestions as to the
propriety of amending the law, so as to authorize a commission to district attorneys for the coUection of old judgments, and the propriety of
authorizing the department to rnake compromises and settlenienfs.
The attention of Congress is called to the subject, with a recom-r
mendatipn that the department be authorized to, allow district attor-




14

REPORT ON THE FINANCES.

neys and others, employed for that purpose, a commission not exceeding ten per cent, .on the amount collected.
The Solicitor ofthe Treasury has caused to be made out a schedule
(No, 28) of all the lots and lands purchased under execution and decrees for the United States, or otherwise taken for debts due to the
Uuited States, and which have heretofore been sold, and also a schedule.of all such lands as afe now held by the United States. Tbey.
are submitted, iri order that Congress may have in view the saliss
heretofore made, and devise some suitable mode for the future sale of
the prop.erty on hand, and such as may hereafter be acquired ; also for
closing or crediting on the books of the Treasury such debts as have
been, or shall be, discharged in whole or in part by the purchase of
real estate ; because, after accounts have been stated at the Treasury,
leaving a balance due to the United States, they are passed to the
Register, and appear on his books, and then to the solicitor, and
appear on -his books, and are then sent to the proper district attorney
for suit. When the debt is collected and paid into the treasury,
in whole or in part, the amount so paid is ^entered on the books of
the Auditor, where the account was first stated, and then on the
books of the ComptroUer, and then on the books of the Register;
but where lands or any other thing is purchased under execution fbr
the debt in whole or in part, no entry thereof is made on.the books of
' the Auditor, ComptroUer, and Register, until a re-sale is made and the
inoney is paid into the treasury; and when the United States fail, in
whole or in part,, in the courts, no entry is made on the books of the
Auditor, ConGptroller, and Register. Thus, the books ofthe Treasury
^ exhibit balances diie the United States after the same are discharged.
This might be remedied by a treasury regulation, causing the proper
entries to be made on the books ofthe Auditor, Comptroller, and Register, and opening in each office an account of the lands, &c., purchased for the United States on each debt, and for the discrepancies
between the treasury statements_of indebtedness and the judgment in
. the: particular case; but it had better be regulated by Congress. This
correction ofthe bo.oks would be a work taking considerable time and.
labor, as it would require to 'overhaul the books from the commencement of the government. Yet no just statement ofthe condition of the
balances on the books ofthe treasury can be made until it is done.
The.report ofthe Treasurer ofthe United States, (No. .29,) also ac- .
companies this. The business in the office of the treasurer has been
promptly and satisfactorUy performed. The money, both ofthe United
States and the disbursing agents ofthe government, deposited, has been
safely kept. One additioucil clerk for the Treasurer's office is recommended, for the reason stated by the Treasurer in his report.
Under the l l t h section of the independent treasury law, it was
thought advisable to have tne offices ofthe assistant treasurers, and.
the depositaries ofthe United States, examined by an agerit of the department, and Mr. WUliam M. Gouge was appointed to exaniine all of
them, except that of San Francisco, California. His letter of appointment, No. 30, accompanies thisreport, as also his g.eneral report upon the
condition and operation of the ofBces used as deposita.ries ofthe public
money, and by the disbursing agentsof the government, exhibiting a



REPORT ON THE FINANCES.

15

highly satisfactory condition of said offices, the keeping the books and
the public money, and the duties of the resp>ective officers. He will
be required to examine the southern offices not heretofore examined by
him. The assistant treasurer's office, at San Francisco has been examined by J. Ross Browne, another agent ofthe department, and that
office found in good condition, and the business promptly and satisfactorily performed.
^'
The table, 31, which accompanies this repbrt exhibits the imports
and expprts of coin from the 30th day of September, 1821, to the 30th
day of June, 1854; and the table, 32, which accompanies this report,
exhibits the coinage at.the United States mint from the year 1792 to.
the 30th day of September, 1854; and the table, 33, which also accompanies this report, exhibits the coinage of the United States mint
and branches, from our own mines, from the year 1804 to the 30th day
of September, 1854.
Under the act of 1853 there has been $16,152,170 of silver coined' at
the mint in PhUadelphia and branch mint at New Orleans, and circulated at Philadelphia, New York, Boston, Detroit, Chicago, Baltimore,
Washington, Richmond, Norfolk, Charleston, Savannah, New Orleans,
St. Louis, Jeffersonville, Cincinnati, San Francisco, and Pittsburg; and
furni-shed to citizens at various other places. This has tended tokeep
a sound currency for change in circulation, and afforded great convenience to the public-; but tlie circulation of large amounts of smalibank
notes has contracted the benefits ofthe sUver cha:ige in many places, or
driven it away, or tied it up in the pockets of the pepple. The full ben- '
efit of silver coinage for change can never be realized whilst small bank
.notes are encouraged under bank charters, and made current by the
patronage of the community. .
. These tables give, some data from which an estimate may be made
ofthe increasing amount ofgold and silver coin retained in the co.untry.
The table, 34, with the remarks annexed, which accompany this report,
exhibits estimates made by Secretaries o f t h e Treasury and < thers,
ofthe amount ofgold and silver coin in the country at different periods,
and gives the amount on the .3bth of September, 1854, at $241,000,000,
which is believed not to be a high estimate. Ofthis sum there was
about $60,000,000 in the banksj and $26,000,000 in the United States,
treasury; the rest beings in circulation amongst the people, or.hoarded up.
It appears from the report on the banks from this department, submitted to Congress on the 6th of May, 1854, that in 1850-'51 there were
879 banks in'the United States, with a capital of $227,807,533, and in
1853-'54 there were 1208 banks, with a capital of $301,756,071,
being an increase of $73,948^538. In 1850-'51 the circulation ofthe
879 banks was $155,165,251, deposites $128,957,712, due to other
banks $46,411,928, .and together $330,539,891; and in 1853-'54 the
circulation of the 1208 banks was $204,689,207, the deposites $188,188,744, and there was due to other banks $50,322,162, and together
$443,200,113, niaking an increase of $112,660,222, with specie in their
• v-aults. in 1850-'51 of $48,671,048, and.in 1853-'54 of $59,410,253,
. being an increase of $10,739,205. These tables^ exhibit a bank .circulation of $204,689,209', against.the $241,000,000 ofgold and sUver jn



16

':

REPOR.T ON THE FINANCES.

the country. The independent treasury ofthe United States, receiving
and pa,ying for the fiscal year 1854 more than $75,000,000 in the current coin, has kept up the demand for it, and prevented the large bank
circulation from obtaining the mastery, and driving the constitutional
Gurrency from the countr3^ In our table of exports we find an increase
in the export of coin over the j^revious }^ear, but not exceeding ihe produce of our miries. This increase may be, in part, accounted for by
the large redemption ofthe public debt held abroad, and the bank circulation, a large part of which was in small notes circulated at a discount in places remote from the issuing bank, and forcing the better
currency of gold and silver out of the market. '
.
The United States having placed her receipts and expenditures upon
the constitutional currency of gold and silver, itas in the power ofthe
States, by prohibiting the banks ffom issuing arid circulating notes of asmall denominatipn, and by making the constitutional currency the basis
of their own receipts and expenditures, to give the victory in all times
to the constitutional currency, keep a sufficiency in the country for all
the purposes of a circulating medium, and prevent the evils and losses
that always attend an inferior cuirency. The disorder now felt in
money matters grow~s out of the failure of many ofthese banks, and
the curtailment of the circulation and discounts of others—which io thelast six months, must have reached forty or fifty milUons of doUars;
and in part out of the effects produced by the large imports, and in
part out of the want of confidence between lender and borrower. It
cannot be attributed to the shipment ofgold and silver, which is nothing
but a consequence gro.wing out of these causes.
The independent treasury has been adniinistered in strict accordance
with the provisions of the law, in all respects, as stated in my former
report. There has been found no difficult}^ in its operation, nor in complying with any of the provisions of'the ^law. The opening the
treasurer's office at Washington, and the offices of the several assistant
treasurers and public depositaries, as places of deposite fbr the disbursing agents of the governrnent, has been attended with signal success,
and resulted in great advantage to the executive departments and the
disbursing agent.s. The table, 35,. which accompanies this report,
shows the growth of the deposite system ; the number, of disbursing
agents who deposite, with the places and amount of deposite at diffiiTcnt
periods. It will be seen that in September these deposites exceeded.
$3,500,000; whUst all disbursing agents whoxould, have not availed
ihemselves of the privilege, and many disbursing agents could not do
so, because. there were not depositaries convenient to their location.
The returns of these deposites furnish the means of ascertaining thc
operations of disbursing agents, and whether the funds are kept iri readiness tp meet.the appropriations; whilst, upon the removal, resignation
or death of a disbursing agerit, theamount on deposite passes at once into
the United States treasury and to the credit of the depositor, without
the.procrastination caused by having to await a settlement by the agent
or an administration; and can at once be applied to the purposes of
the appropriation through another agent. The iiioney> thus on deposite is as safe and secure -as that in the treasury, and is without risk
to thov depositor; and it is right the • governmerit, and not the disburs


REPORT ON THE FINANCES.

17

ing agent, should be at the expense and risk of keeping the public
rnoney until actually disbursed. It is to be regretted that all disbursing
agents conveniently situated have not availed themselves of the right
to deposite, because it furnishes cause of mistrust as to a strict compliance with the law, both in respect to the deposite and use of the
public money; and does not give the United States the benefit of
promptly obtaining the amount not disbursed, upon, the removal, resignation or death of the incumbent.
'
The work onthe coast survey continues to inake good progress, and
the means appear to have been carefully and economiGally used. If the
work shall have the continued support of Congress for a few years
more, the fullest and most reliable knowledge will be obtained of our
extensive coast, and of all our harbors,-to the great advantage of our
navigation and commerce. The-work is recommended to the consideration of Congress, with the belief that no more convpnient time will
be found for its continuance, and completion, nor a more able corps of
officers to which it can be confided.
The report of the Light-house Board, No. 37, also accompaniesthis
report, and is. referred to for the detailed operations for the past year.
The business has been promptly and taithfully attended to in all its,
branches, and the system made as efficient as the time and means would
allow; and it is recommended to t^e continued favor of Congress, in
order that increased faciUties may be given to navigation in all its
branches and connexions.
,
/
.
Under the appropriation of $20,000 for continuing, the system of
protecting human life from shipwreck on the New Jersey coast, and
'$20,000 appropriated without specification, (which the departnient has
thought advisable to expend on the coast of Long Island,) Mr. S. C. Dunham was appointed for the New Jersey coast, and Mr. J. N. SehelUnger for the Long Island coast, with instructions to examine existing
stations, and report what would-be needed to put them in a perfect
state, and to select intermediate stations, sp as to make the stations on .
each coast five instead of ten miles apart. Both these agerits have reported, and are now emplpyed in building" ,tlie houses at the new
stations, arid providing the articles required for them and the old ones,
and the additional boats have been built, and are being shipped to the
new stations.
,
• •
:
Under the appropriation of $12,500 for locating boats at different
points on Lake Michigan, twenty-three boats have been purchased and
sent to the places indicated in fhe act. Boats for. the two remaining
points will be purchased and sent so soon as persons can be found to
take the proper care of them; for which purpose the necessary inqui-.
ries are now being instituted.
Thelate melancholy disaster .to the ship ** New E r a " has shown
the inadequacy of the mortars heretofore used for throwing lines to
vessels in distress, and establishing a communication between the
wreck a^nd the shore. Experiments are now being made, with a view
^ / p r o v i d i n g a mortar, niounted, and capable of throwing a ball and
liiv^the requisite distance. The appropriations will not be sufficient
to place all the stations in an entirely effective condition.
The report. No. 38, from Captain A. H. Bowman; of the engirieer
Ex. Doc. 2 — 2



18

REPORT ON THE FINANCES.

corps, in charge ofthe construction of custom-houses, marine hospitals,
&c., whi'ch accompanies this, gives information in detail of all that has
been done towards the completion of those under the direction of this
departmerit since the date of my last report, and of the working of the
system of operations, and affords all necessary information upon that
subject. The attention of Congress is particularly called to that part
ofthe report which relates to the custom-house being built at New Orleans. It satisfactorUy appears that the foundation is not sufficient for
the weight and character ofthe superstructure, as specified inthe plan,,
according to whicli Congress has directed it to be built; and that there
is urgent necessity to modify the plan and remedy the evil as far as
practicable, and a niodification of the plan as indicated by Captain
Bowman is recommended.
, '
The attention of Congress is also called to the report of Captain
Bowman upon the site for a custom-house at Detrdit; and it is recominended, for the reasons stated by him, that authority be given to sell
the present lot, and purchase a more suitable one.
The department has selected sites for the custom-houses at New
Haven, Connecticut; Burlington, Vermont; Oswego, New York;
Toledo and Sandusky, Ohio ; Chicago, Illinois; Milwaukie, Wiscpnsin ; and Wheeling, Virginia, in accordance with the report of Captain
Bowman, No. 39, accompanying this, .he having been sent to examine
the sites offered in the several cities, and confer with the commissioners
and others upon the subject; and steps are being taken to obtain the
titles, with a view to early action in having the buildings constructed.
The table. No. 40, exhibits the sites and prices agreed to be paid in the \
several cities. No report was made on the site at Buff'alo, New York;
Cincinnati, Ohio; and Burlington, Iowa, for the reasons stated in the
same report. There-has not been tiriie for'information from New Or' leans since instructions were' issued to obtain offers for a site for the
inarine hospital there.
The department having learned of an embezzlement of bullion by
one of the officers in the mint°at Philadelphia, determined to have the
mint and course of business investigated, and a detailed report made
with a view to the better security of its operations. Messrs. Richard
Smith and J. C. Pickett w^ere appointed for that purpose. A copy of
the letter of appointment (No. 41) and their report accompany this,
with a copy of the new regulations which the Director of the mint has
adbpted, withthe sanction ofthis department, for the gpvernment ofthe
mint arid branches. They are submitted to Congress for such additional
legislation as the circumstances seem to require.
The condition pf the riiint at Philadelphia, as to safety as a depository and security from fire, was examined by Captain Bowman, under
the directions ofthis department. His report (No. 42) accompanies
this, and states the necessity of giving the same greater securitj^ as a
mint and depository, and of its being made fire-proof; and estimates
are subniitted for the alterations, and also for improving the vaults of
the Treasury building at Washington, In Captain Bowman's general
report it is stated that the appropriation for the repairs of the brarich
mint at New. Orleans is not sufficient to make it thoroughly fire-proof




REPORT ON THE FINANCES.

19

and secure as a mint and depository, and estimates are submitted for
that purpose. The atterition of Congress Is called to the condition of
the mint atPhiladelphia and the branchmint at New Orleans, and of
the vaults in the treasury, and such appropriations recommended as
will make them fire-proof and perfectily safe. The propriety of an annual appropriation, for keeping in repair the vaults and safes, for the assistant treasurers and depositories. Is submitted. '•
The table, 43', which accompanies this report, exhibits fifty-four
places, including the marine hospitals, where relief is afforded to sick
and disabled seamen, under the direction of this department, \vlth the
average cost per day ofeach patient at the several places... It appears
the average cost Is fair and reasouable at most of the jUaces, but at
others It greatly exceeds what it should be.. Every effort has been made
to bring the cost within fair and reasoriable limits, but the greatest discrepancies are found In those places where there are but few patients
to accommodate, and where' it has been found impossible to reduce
the items constituting the largest avera.ge in the expense, such as compensatiori of surgeons, &c.
The report, of the supervising Inspectors of steamboats, underthe
act of 30th August, 1852, No. 44, accorapanies this, report, as also a letter from Mr; William M. Gouge, charged by this department with the doty of attending the meetings. The departraent also procured Professor
• Booth, raelter and refiner at the raint in Philadelphia, to experiment
.upon fusible alloys, In connexion with Evan's safety valves, and otherwise, with a view of testing the sarae, and In order to,have reliable
allojT-s'should it be deterriiined to continue their use. His report. No. 45,
also accompanies this, and gives valuable information upon thesubject.
The attention of Congress is ealled to the suggestions In the report of
' the supervisors, the letter of Mr. Gouge, and the report of Professor
Booth. The department has been furnished w^ith the table, 46, which
accompanies this report, showirig.the loss of sixty-three steam vessels
frora the 1st of January, 1854, to June pf the sarae year, with the
causes thereof. This table exhibits ten by coUisIon, seyenteen by fire,
five from ice, twenty-three from snags,' and states nineteen of them,
were lost from Inattention a,nd negligence, thirty-one from accident,
one from being unseaworthy, and only two frora unavoidable causes.
'This exhibit proves that ranch reraains to be done, underthe stearaboat
act, to secure capable and efficient, officers on stearn vessels for the
preservation pf life. These, and the, recent losses upon the ocean,
properly raise the questipn whether the law should provide greater security in the construction of steam-passenger vessels, or leave them as
now.to the ship-owraers.
s
In ray former report the attentiori of Congress was called to the Inconvenience arising from two sets of local Inspectors, one under the act
of 1838, and the other under the act of 1852, and the propriety of having but one set under the same superintendence. The regulations which
the supervising inspectors are authorized to make, should also have the
approval of the departraent, and Its supervision in enforcing them.
The propriety of providing for supervising Irispectors on the Pacific
coast was also stated, and is again recomraended. The attention of
Congress is also called to the penally for collision, under the act oi



20

REPORT ON THE FINANCES.

1638, which only applies to the destruction of life on the vessel the
officer commands, and does not erabrace the killing done on the other
vessel.
There seeras to be rio express provision, In any act of Congress, that
the records and papers of the several collectors of custoras shall be
public property, and.left In the offices for the use,of their successors;
nor any provision raaking it a felony to raake false entries In the collectors' books, or return false accounts to the treasury. It has been customary In many ofthe districts for the outgoing collector to carry away
the books and papers, on the pretence that they were private propert}^
because purchased out ofthe emoluraents ofthe collector, under the regulations ofthe treasury. They have been declared, by a treasury circular, the property of the United States, and directed to be preserved,
and handed over to the successor. The fact that these books were carried away was cause of suspiciori as to the Integrity of the collectors,
and in four ports, to wit, Oswego, Cleveland, Toledo, and MUwaukie,
where other strong circumstances strengthened the suspicion, investigations were instituted, with copies ofthe returns madeto thetreasury, and the books and.receipts of the Iraporters In the United States
and those In Canada exaniined. The accounts of the late collector at
Oswego were ascertained to have suppressed duties, actually collected by
him, to over $75,000 ; the collector at Cleveland.to an araount alraost of
$115,000; the collector at Toledo to an amount ofabout $5,000; and
the collector at Milwaukie to-over $3,000. These are the first frauds of
this description that have ever been brought to light. They are now pre-T
. sented to the consideration of Congress, for such additional legislation
as may be deeraed necessary. In the revision of the revenue laws
prepared atlhis departraent, under a resolution ofthe Senate, and now
before that body, clauses have been inserted for the purpose of provid-.
ing the proper reraedy. There has been no revision of the revenue
laws since the enactraent of 1789. The necessity of a revision Is. respectfully urged upon the consideration of Congress,
. ,
In addition to the tables and^reports herein befbre particularly meritioned, various stateraents of exports, and Iraports, a stateraent of the
persons eraployed in the several collection districts, and a cornplete set
ofthe circulars Issued by this department since the date of my fornier
report, also accorapiany this^
The Iraportant interests confided to this.departraent require that the
clerical fbrce should be. not only capable, but trustworthy In all
respects. I find there has been great Iraproveraent in that force. In
most cases, the best of those found in office were retained, and under
the system of classification,. when vacancies occurred, a rule was
established to proraote, for capacity and efficiency, from the lower to
the higher classes, w^hilst the required exarainations have secured raore
capable clerks for the first class, T h e rules of the office are strictly
enforced, and there exists coraraendable Industr}^, capacity, efficiency,
and, It Is believed. Integrity, in the corps employed. The department
is being brought Into good condition.
All which is respectfully subraitted.
.
.
\
JAMES GUTHRIE, •
Secretary ofi the Treasury.



J

REPORT ON THE FINANCES.

21

List ofi Papers accompany ing the Annual Report ofi thc Secretary ofi the
Treasury on the Finances.
•No.-

'"

•

.

.

'

'

•

'

•

^

1. Table of receipts and expenditures for the year ended 30th June,
1854. , ^
'.
•
'•
2. Table of receipts and expenditures for the qqarter ended 30th Septeraber, 1854.
. . .
3. Stateraent exhibiting the araount of the public debt on the 1st Juty,
^ 1853. •;
^
• '• V
4. Stateraent showing the araount of the public debt of the United
States on the 1st July, 1854, with interest and preraiura.
5. Sarae table from 1st July to 20th Noveraber, 1,854.
6. .Stateraent exhibiting the arapunt of thelonnage of the United States
annually frora 1789 to 1854, inclusive. ,.
7. Statenient exhibiting the gross value of expprts and Iraports from
• the beginnirig of the governraent to the 30th June, 1854.
8. A table showing the revenue collected from the beginning of the
goverriment to the 30tli June, 1854, under the several headis of
.: custoras, public la.nds and raiscellaneous sources, including loans
and treasury notes; also, the expenditures during the same
period, and the particular tariff and price of lands under which
the revenue from these sources was collected.
10. Duties on articles recommended for free admission corapared with
those Iraposed by the English tariff of August 20, 1853.
11. Comparative statement of the working ofthe existing tariff, of
, the project ofthe Secretary of the Treasury, and of the bill of
the Committee of Ways and 'Means, for the year ending June
30, 1853, arid the annual average for the six years ending that
date, with the per-eentage of each article.
12. Statement exhibiting the value of manufactured articles of domestic produce exported to foreign countries from the 30th day of
June, 1845, t o J u n e 30, 1854.
\
, ,
13. Stateraent exhibiting the value and aniount of duties on articles ,
which were Iraported during the fiscal year 1854, and now
made free by the reciprocity treaty.
14. Report of the First Auditor on the operations of his office.
15. Report ofthe Second Auditor on the operations of his office.
' 16. Report of the Third Auditor on the operations of his office.
17. Report of the Fourth Auditor on the op.erations of his office.
18. Report of the Fiftii Auditor on the operations of his office.
19. Report ofthe Auditor of the.Post Office Department on the opera-.
tions^ of his office.
20; Repprt of the First Comptroller on the operations of his office.
21. Report of the Second Comptroller ori the operations of his office.
22. Report of the Commissioner of Customs on the operations of his
office.
'.
..
23. Repprt of the First Coraptroller on old balances.
,:;
24. Report of the Second Coraptroller on old balances.
25. Report of the Comraissioner of Custoras on old balarices. 


23

REPORT ON THE FINANCES.

26. iReport of the Register ofthe Treasury on the operations of his
office.
27. Letter of the Solicitor, and stateraent of suits under charge of the
Solicitor of the Treasury.
. .
28. Letter of the Solicitor, and statement of the SoUcitor ofthe
Treasury of lands set off to, and acquired by, the United States,
whether sold, arid unsold. .
29. Report of the Treasurer of the United States on the operations of
his office.
30. Letter of Instructions to Wm. M. Gouge, to examine depositories
of the Treasury, together with his report thereon.
31.' Statement exhibiting the amount of coin and bullion imported and
exported annually, from 1821 to 1854, Inclusive, and also the
amount of importation over exportation, and of exportation, over
Iraportation, during the sarae years.
32. Gold aild silver coinage at the raint ofthe United States In the"
several years frora its establishraent In 1792, and including the
coinage ofthe branch raints- frora the corariiencerapnt of their
operation in 1838, to September 30, 1854,
33. Table showing coinage at raint and branches, frora our own mines,
34. Estimate, of the amount ofgold and silver In the country.
35. Table showing the growth ofthe deppsite system.
37, Report of the Light-house Board.
38, Report ,of Captain A.„ H. Bowman, engineer, in charge of the
*' Office of the Construction of Buildings under the Treasury
Department." . . .
/
39, Report of Captain Bowman on selection of sites for custora-houses
at New Haven, Conn., BurUngton, Vt,, Oswego and Buffalo,
; '- N. Y., Toledo and Sandusky, Ohio, Chicago, 111.,. Milwaukie,
Wis., and Wheeling, Va.
40, List of sites selected for Custom-Houses, and prices to. be paid.
41, Letter ofthe Secretary of the Treasury to Richard Smith and J.
C. Picket, directing examination of themint at Philadelphia;
their report on such examination, and regulations thereupon devised.
43. Table of marine hospitals, &c.
44. Report of board of supervising inspectors of steamboats.
45. Report of Professor Booth on his experiraents in fusible allo5^s to
be used to prevent explosions on stearaboats.
46. Steamboats destroyed by various causes from January to June,
1854. ••
. " •
47. Stateraent exhibiting the total value of Iraports, and the Iraports
consuraed In the United States, exclusive of specie,, during each
fiscal year from 1821 to 1854; showing, also, the value of foreigh
. and doraestic exports, exclusive of specie, and the tonnage employed during the same periods. •
48. Statement exhibiiing the value of foreign merchandise Iraported,
re-exported, and consuraed annually from 1821 to 1854,. inclusive, and also the estiraated population and rate of corisuraption per capita, during the sarae period.




REPORT ON THE FINANCES.

23

49. Statement exhibiting the quantity and value ot, tobacco and rice
exported annually from 1821 to 1854 inclusive.
50. Statement exhibiting the aggregate value of breadstuffs. and provisions exported annually from 1821 to 1854..
51. Stateraent exhibiting the quantity and value of cotton exported annually from 1821 to 1854 inclusive, and the average price per
pound.
52. Stateraent exhibiting the value of iraports annually frbm 1821 to

1854.

' - • . . .

\

':

53. Stateraent exhibiting the value of dutiable raerchandise re-exported
annually frora 1821 to 1854 inclusive; and showing, also, th3
value' re-exported from warehouses under the act of August 6,
1846. .
' •
54. Stateraent showingthe value of goods reraaining In warehouses at
the close of each quarter, frora Septeraber 30, 1847, to June 30,
1854, as exhibited by the quarterly returns of the collectors of
the custoras, under the provisions ofthe act of August 6, 1846,
and also the araountof duties payable thereon.
55. Stateraent exhibiting the quantity of wine,, spirits, &c,, iraported
annually frora 1843 to 1854 inclusive.
50. Stateraent exhibiting the value of certain articles Iraported during
theyears ending on the 30th of June, 1844, 1845, 1846, 1847,
1848, 1849, 1850, 1851, 1852, 1853 and 1854 (after deducting
the re-exportations.) and the amoiint of duty which accrued on
each during the= sariie periods respectively.
57. Suramary view of domestic exports for eight years to 3.0th June,
1854. •
; , ^ •., :
_ \ . •
58. Stateraentvexhiblting the value of foreign raerchandise and doraestic'
produce, &c., exported annually frora 1821 to 1854.
59. Statement of officers employed in the several collection distri cts.
60. Set of circulars issued, from date of last report.




24

REPORT

.

ON THE

'

FINANCES.

N o . 1. •

Statement ofi duties, revenues, and public expenditures during the fiscal year
ending June 30, 1854, agreeably, to warrants issued^ exclusive ofi trust
funds and treasury notes funded. \
'
The receipts into the treasuiy during the fiscal year ending June 30, 1854,
were as follows:
From customs, viz:
Buring the quarter ending September 30, 1853
$19,718^822 00
During the quarter ending December 31, 1853
13,587,821 27
During the quarter ending March 31, 1854
16, 896, 724 83
During the quarter ending June 30,1854
, 14,020,822 17
$64,2.24,190 27
From sales of public lands, viz:
During the quarter ending September 30, 1853
During the quarter ending December 31, 1853. . = . . . .
During thequarter ending March 31, 1854....
During the quarter ending June 30,1854
From miscellaneous and incidental sources.,

1,489, 562 05
2,223, 076 39
2,012,908 36
2,745,25159
8,470,798 39
854,716 54

=»- „ .=

. Totalreceipts
• , Balanceinthetreasury J u l y l , 1853

..:=..

.-.

Totalmeans

73,549,705 20
21,942,892 56

» = = -.

95,492,597 76 '

The expenditures for the fiscal year ending June 30,1854, exclusive of trust
funds and treasury notes funded, were as follows:
CIVIL.

Legislative, including books
--.o
! - o o . . = .o $1,656,102 47
Executive..
:.
. . i . o = _ „ „ . 1,683,154 09
Judiciary
886,386 37
Governments in the Territories of the UnitedStates
186,110 86
Surveyors and their clerks, & c . .
134,58195
Officers of the mint and branches...
...-..»- = =
73,675 00
Commissioner of Public Buildings, and clerk ,-= --.-^
2,7.50 00
Secretary to sign patents for public lands
1,500 00
Assistant treasurers, and their clerks.:^
1 -..
25,124 24
Totalcivil:.-.....

. . = = =.
.

FOREIGN INTERCOURSE.

Salaries, outfits, and return allowances of ministers and
charges des affaires...
;
Salary, outfit-, and return allowance of minister resident to
Turkey
....... = = .
Salaries of secretaries of legation... ^
Salary and outfit of commissioner to reside in China.
Commissioner to the Sandwich Islands
»
Dragoman and assistant dragoman to Turkey
Secretary and interpreter to Chinese mission
... = ....,
Contingent expenses of all the missions abroad
•
.
Contingent expenses of foreign intercourse
Salary of consul at London
p...
........
Clerk-hire and ofiice-rent of consul at London
... Clerk to legation to London
o
Salary of consul at Alexandria
Salary of consulat Beyrout.
;......,Salaries of consuls at Kwang-Chow, &c., China
Ofiice-rent of consul at Basle, Switzerland
.,'„,.= . . , ,




o

$4,649,384 98
-••

.

' :

^

257,035 46
• 12,000 00 15,125 76 .
11,454 61
12,824 14
5,821 96 .
2,250 00
82,863 08
/
59,757 48
1,00000
4,309 25
800 00
3,750 00
125 00
• 15,840 90
117 00

• '

REFORT

ON THE

FINANCES.

Relief and protection of American seamen
Intercourse with the Barbary powers
Interpreters, guards, and other expenses of the consulates
in the Turkish dominions
Compensation for certain diplomatic services
Payment in relation to certain Freuch seamen killed or
wounded at Toulon, and their families . i
Awards under 15th article of treaty between the United'
States and Mexico of February 2, 1 8 4 8 . . . :
To enable the President to conclude a treaty of peace with
Mexico
:......
Contingent expenses of the late board of commissioners
under treaty with Mexico
To fulfil 3d article of treaty between the United States and
Mexicoof December 13,. 1853....
..'.
Expenses acknowledging services of masters and crews of
foreign vessels in rescuing American citizens, &c
Total foreign intercourse

....:

25

$131,164 77
17,271 77
4,492 02
6,895 53
, .
1,000 00
10,000 .00
.
.64,36176

,

4,416 64
7,000,000 00
2,000 00
.•

$7,7^6,677 13

MISCELLANEOUS.

Mint establishment.....
Establishing branch mint at San Francisco, California.-..
Establishing an assay office in New York
Compensation of half per centum to each designated depositary...
Contingent expenses under act for. collecting, &c., public
revenue
Compensation to special agents to examine books, .&c., in the several depositories
Expenses incident to loans and treasury n o t e s ; . . - . . . . . . .
Survey ofthe coast'of the United States
Survey of the western coast of the United States...
..
Survey of Florida reefs and keys
Repairs of vessels employed on coast survey
-.
Eesults and accbunts of the exploring expedition..
Fuel and quarters of officers of the army serving on the
coast survey......
.
Documentary History ofthe United State.s, Sth series
To purchase 250,copies of the Statutes at Large and Synoptical Index
•
I Expenses of codifying and revising revfenue laws
'. • '
"Erection of public, buildings and penitentiary in Oregon.
Territory.................
,
...."
ft'ublic buildings in Minnesota Territory.
library to be kept at seat of government of Washington
iTerritory...''
fcpenses incurred by provisional goverament of Oregon in
f defending the people of the Territory from the Cayuse
^Indians
...-....-.
..I.......
Iiayment for suppressing Indian disturbances in Minnesota
Territory..
.,
-FPayment on account of Cherokfee Indians in North Carolina, per 4th section act July 29", 1 8 4 8 . . . . . . . . . .
Relief of the. several corporate cities of the District of
Columbia
,......;.....-.
Payment of horses and other property lost'or destroyed in
. the military service of the United States.
'
Claims not otherwise provided for
,
...
.......
Purchase, &c., ofland near city of Mexico for a cemetery.
To aid the directors of the Washington infirmary to enlarge
their accommodations for sick transient paupers
Colossal statue of W a s h i n g t o n . . . . - - . . . . Equestrian statue of Jackson
—
Freight and transportation of group of statuary
Printing obituary notices of the deceased General Taylor..



294,900 35
298,399 59
81,214 79
16,090 34
23,766 63
2,24960
2,916 84 .
186, 000 CO
150,000 00
30,000 00
.10,000 00
28,000 00
10,00000
25,435 00
'8,.750 00
4,156 40'
40,000 00
"18,982 55
1,000.00
15,67412
670 21
5,566 69
31,68104
1,044 44 /
9,059 63
1,000 00 ,
v
20,000
20,000
20,000
' 7 , 000
.3,893

00
00 •
00
00
12
,

.

.
'

26

REPORT

ON THE

FINANCES.

Salaries of nine superintending and fifty local inspectors,
with travelling and other expenses
$82,341 44
Exnenses of the Smithsonian Institution, per act August
10, 1846....
30,910 14
To supply a deficiency in the revenues of the Post Office
Department, per acts of March 3, 1853, and May 31,
1854
-..
671,695^63
To supply any deficiency in the revenues of the Post Ofiice
^ Department for the year ending June 30, 1854..
1,800, ODD 00
For mail services performed for the several departments
ofgovernment, per i2th section act March 3, 1847
200,000 00
For further compensation to the Post Office Department
for the mail service performed for the two houses of
Congress, peract March 3, 1851
'.
500,000 00
For a tri-monthly mail by steam-vessels between New Orleans and Vera Cruz.
35,650 00
Per-centage on salaries of officers attached to coast survey
. 1,527 98
Consular receipts
'--.
377 04
Expenses of collecting revenue from customs..-..-.
2,705,907 76
Repayments to importers of excess of deposites for una.scertained duties
.....:.
1,025,349 70
Debentures or drawbacks, bounties or allowances
488,485 56
Eefunding duties on foreign merchandise imported..'
29,948 70
Debentures and other charges
137,211 59 ,
Construction and equipment of not less than six revenue
cutters
58,623 76
Salaries of special examiners of drugs and medicines
8,459 48
Salaries "of deputy surveyors of Boston, New York, & c . . . .
831 50
Additional compensation to collebtors, naval officers, & c . 17,325 31
Additional compensation to officers and men of the revenue
. service who served in the Pacific ocean and on the coasts
of California and Mexico
-—
5,557 27
Fiiel and quarters for officers of the army serving on lighthouse d u t y . . . . . .
-.:.-.
3,303 01
Support and maintenance ollight-houses, &c
758,354 29
Building light-houses, & c . .
556,098 08
Marine hospital establishment....292,825 69
Building marine hospitals, &c
183,874 14
Building custom-houses, &c
660,560 17
Life-boats, and other means of rendering assistance to
. wrecked mariners and others on the coast of the United
States...
11,116 13
Expenses of collecting revenue from sales of public lands.
281,280 76
Surveys of public lands
'.
-.351,390 87
Survey of mineral l a n d s . . . . .
7,016 27
Continuing survey of islands on the coast of California . . .
30, 000 00
Continuing survey of keys on the Florida coast
_ 20, UOO 00
Eunning and marking the northern boundary of Iowa
2,553 08
Eepayments for lands erroneously sold
,
39, 946 65
•Eefunding moneys where certain lands have been entered
r in Greensburg district. La.303 83
Distribution of the proceeds of the sales of public lands.. ^
14, 088 14
Debentures and other charges, (lands)
913 98
Services heretofore performed by registers and receivers
of land offices
.;..
4,806 58
Payment of war bounty land certificates
'....
2,592 02
Patentfund.......
.
143,319 40
Collecting .agricultural statistics
•
. 1,000 00
Salaries and' incidental expenses of commissioners for
settling land claims in California
=»»
114,520 74
Expenses of taking the Seventh Census
.....o
10,184 00
Public buildings, grounds, &c., in the city of Washington. '
169,747 94
East and west wings of the Patent Office building
194,834 63
Compensation of public gardener, gate-keepers, laborers,
&c......
11,463 04
Compensation and contingent expenses of the Auxiliary
Guard.............e_..............
._
12,000 00




REPORT

ON THE

FINANCES.

Gompensation of drawkeepers, &c., of the Potomac
bridge
»
Eepairs of the Potomac and Eastern Branch bridges
Bridge across the Potomac, at the Little Falls
Furnishing the President's House
Furnishing rooms in new wing of the Patent Office
building
Completing grades in the city of Washington
Penitentiary in the District of Columbia....
.V—„
Support, &c., of insane paupers in the District of Columbia
..i...
Support of twelve transient paupers
-.. Purchase of site, and erection,§&c., ofan asyluin for the •
insane in the District of Columbia
i
To pay clerks for services performed in Chickasaw Indiau ,
business....
—
Wood-cuts purchased by the Commissioner of Patents...
Two and three per centum to Alabama
Two and three per centum to Mississippi...--.
....
Three per centum to Indiana
„
...-.
-Three per centum to Missouri . . . . . . . . . ^ . ; . . . . ; . . . . . . . .
Three per centum to Illinois
Five per centum to Arkansas
.
Five per centum to Florida.
Five per centum to Iowa .*
.....-.;..
Five per centum to Louisiana....
'.
Five per centum to Michigan
Relief of simdry individuals
Sundry miscellaneous items
-....'
.....

27

$1,016 83
17,000 00'
19,000 00
24,000 00
20,000 00
2,200 00
8,881 66
9,493 53
1,000 00
60,000 00
6,187 50
.1,500 00
10,194 67
1,876 05
32,372 28
8,457 63
49,252 23
3,271 60
. 1,065 89
1,697 68
2,334 24
959 51
201,580 01
2,22138

Total miscellaneous..-..

_

$13,531,310; 33

UNDER THE DIRECTION OF THE DEPARTMENT OF THE. INTERIOR.

Indian department-....
Pensions, military
Pensions, n a v a l . , . . . . - . - . .
Claims of the State of Virginia
Eelief of sundry individuals..--.

-.

--.

.«

—.......--

. Total under Department of the Interior
^

(«;

1,344,876 68
1,147,077 74
91,016,41
.296 99
25,786 97
--.

•, 2,609,054 79

UNDER THE DIRECTION OF THE WAR DEPARTMENT.

Army p r o p e r . . . . . . .-"--...4
-Military Academy

-

I

-..,-..

'ortifications and other works of defence..
....
.rmor^s, arsenals, and munitions of war
:.....-....
[arbors, rivers, roads, &c'.
......;.
urveys . . . - .
.rming and equipping militiai.---.--^
!ay of volunteers, & c . . . - - . .
...:
.............
'elief of sundi-y individuals, and miscellaneous
Totalunder the War Department..

8,747,54118
122,634 68

913,284
584,113
956,699
134,237
162,992
. 19,426
92,699

84
84
85
21
02
29
57;.

....!...,

,

^

11,733,629 48

UNDER THE DIRECTION OF THE NAVY DEPARTMENT.

Pay and subsistence, including rnedicines, &c. Increase, repairs, ordnance and equipments
-.
Contingentexpenses.-.-..
.:
^..
-Navy-yards. Total under the Navy
. ' . . .Department
.....
Hospitals
Magazines..
.
i.....
mail service..-.
.....'.
DigitizedSteam
for FRASER
Eelief of sundry individuals, and miscellaneous....
\.
http://fraser.stlouisfed.org/
Marinecorps . . . . , . . . . .
....
Federal Reserve Bank of St. Louis

3,928,192 42
2,139,534 67 .
566,21168
948,032
. - .57
- , 10,768,192 89
56,193 31
3,67713
1,534,769 14
1,229,619 91
361,96206

28

REPORT

ON THE

FINANCES.

PUBLIC DEBT.

Interest on the public debt, includiag treasury n o t e s . . . . .
Eedemption of stock loan of 1842
Do
...do
1843
Do...
do
1846
Do
do
1847
.'.....
Do
do
1848
Eedemption of Texan indemnity stock
Eedemption of debt contracted by the cities of Washington, Georgetown, and Alexandria
Premium, &c., on stock redeemed
—......
Eeimbursement of treasury notes, under acts prior to
July 22, 1846, paid in specie
Eeimbursement of treasui-y notes, per act of July 22,
1846, paid in specie
..•

$3,071,016
2,813,769
1,397,831
2,283,435
7,899,950
2,656, 958
520,000

69
62
35
59
00
20
00

712,800 00
2, 991,668 69
150 00
100 00
24; 347,680 14

Deduct repayments under heads where there were no
expenditures, or where the amount of repayments
exceeded the expenditures..
...
^

11,299 48

Total public debt.

$24,336,380 66

Total expenditures.......

..:-..... =.„.

75,354,630 26.

Balance in the treasury July 1,1654

20,137,967 50
F. BIGGEE, Register:

TREASURY DEPARTMENT, Registers Office, November 18, 1854.

e
.

. -.

. No.2,

.

•. .

.

.

Statement ofi the receipts cmd expenditures ofi the United Statesfiortke quarter^
ending Septemb^^j 30, 1854, exclusive ofi trust fiunds.
RECEIPTS.

Fromcustoms......
From'eales of lands.From miscellaneous and incidental sources

.........
.'......

$18,639,798 4 |
2,731,654 1^
' 149, 850 :

~—m-—21,521,302
r^^

EXPENDITURES.

Civil—miscellaneous and foreign intercourse
Expenses of collecting revenue from customs
Expenses of collecting revenue from lands
Interior—pensions
,
..i..^
Indian department
—
"War—army proper, &c
fortifications, ordnance, &c
.
.
Navy.-;
:....--........
Eedemption of stock, loan of 1842
Eedemption of stock, loan of 1843
Eedemption of stock, loan of 1846....
Eedemption of stock, loan of 1847
Redemptionofstock, loanof 1848..




--

, $5,456,081 01^
683, 319 75^
102,348

-....
$735,442 74
1,440,294-39
•—
^
.--....o
2,972,605 10
. 394,434 82

2,175,737 13
3,367,039 92
2,508,791 09,

.....

$229,50'0
25,500
242,600
. 841,450
172,550

00.
00
00, •
00
00 .

REPORT

ON THE

FINANCES.

29

Eedemption of Texan indemnity stock.---$90,00000
Eedemption of debt contracted by the corporate cities of " ^
Washington, Georgetown, and Alexandria
1,200 00
Premium on stock redeemed
, ....
219, 315 50
Interest on the public debt
,
53,897 67
$1,876,013 17
'
.
TREASURY DEPARTMENT, Register's Office, November 18, 1854.

No. 3 . -

•.

...

16,169,330 62

. F . BIGGEE, Register.

•

Statement showing the amount ofi tke public, debt ofi tke United States July
1, 1853.
Loanof 1842...
.....•...'
Loan of 1843
...,
Loanof 1846.
.._•....
Loan of 1847
:
Loanof 1848
---!.'
Texan indemnity
Texan indemnity not' issued
'...
'.
Old funded and unfunded debt
Treasurynotes outstanding..
Debt of corporate cities of the District of Columbia
'

:..--.
............
-

-

'.
•

. $8,022,277
3,185,531
4,939,539
24,703,650
15,540,050
5,000,060
. 5,000,000
.
114,118
115,461
720,000

.54
35
71
00
00
00
00
54
64
00

67,340,628 78

'/ ,
TREASURY DEPARTMENT, i?e^isier's Ci^ce, Ocfo&er 6, 1854.

-F. BIGGEE, Register.
'
. ;

No. 4.
Mtement showing tke amount ofi tke public debt ofi the United States Jtdy
' '

1 , 1854..

• •

lm of 1842
...--......,........-..'
• - . . - . ' . . : . . ••$5,21.7,420 81
Lnofl843..-..
-.
'..,::...-'
.--..
,
27,900 00
b of 1846
2,647,213 26
I n of 1 8 4 7 . . . . .
,
•- 16,74.5,350 00
In of 1848
•..
..-'12,889,741 80
PIxan indemnity.
.--....
-....
4,480,000 00
T^xan indemnity not issued.- -..--.-....•
5,000,000 00
Oldfunded and unfunded d e b t . . . . . . . .
-.-.............:.
• 114,118 54
Treasury notes outstanding.-.'
;
.'.
113,261 64
Debt of the corporate cities of the District of Columbia-...,
7,200 00
47,242,206 05
.

-

•

;

,

•

.

• • ' •

"

Interest paid during the fiscal year upon the public debt oustanding.-June
30, 1854.
\...
*$2,717,140 15
Amount of stock redeemed during the fiscal year ending June 30, 1854.--20,098,422 73'
Amount of premium paid on stock redeemed during the y e a r . . . . . . . . . . . . . \ 2,991,. 663 69
Amount of interest paid on stock redeemed during the year..-..:
-.
*353,876 54
r : BIGGER, Register.
TREASURY D.EPARTMENT, Register's Office, Ocio!>cr 9,1854,




,

30

REPORT

ON THE

FINANCES.

No.. 5.
Statement skowing tke amount ofi principal, premium, and interest, paid on
account ofi tke public debt,firomJidy 1 to November 20, 1S54, inclusive,
and also the amount outstanding November 20, 1854. '^
,
Principal..

Loan.

Premium.

Interest.

Outstanding.

$394,250 00 $46,720 00
$7,577 93 $4,823,170 81
1842
-..
1843.
--..25,500 00
637 50
2,400 00
1846....... .
379,200 00
11,976 00
6,172 86
2,268, 013- 26
1847
. .........
18,434 44 15,710,500 00
1,035,000 CO 177,175 00
53, 009 00
5,951 80 12,576,591 80
1848
313, 150 00
7,68Q 00 : 1,614 93 4,364, 000 00
Texan indemnity.
.........
116,000 00
Texan indemnity not issued....5,000,000 00
Old funded and unfunded debt..
114,118 54
Trieasury notes
.50 00
4 05
113,061 64
3,600 00
500 00
Debt of corporate cities
....
''3,600 00
•

2,266,750 00

296,560 00

.40,893 51

44,975,456 05

F . BIGGEE, Register.
TREASURY D E P A R T M E N T ,

Register's Offiice, November 21, 1854.
* Ofthis amoiint $2,800 is for principal, and the balance for premium and interest.

f.

^;

No. .6..

. •

Statement exhibiting the amotint of the tonnage ofthe United States annually
from 1789 to 1S54, inclusive.
Eegistered tonnage.
Years.-

)

'

' .

Dec!' 31, 1 7 8 9 . . . . .
1790
® .
1791..........
1792
1793...............
1794
1795......
„
1796...
' 1797
i..1798
'...... .:.
.1799...
1800..-........._
;1801...
',1802
1803
1804.......
1805......




Enrolled and li- , Total tonnage.
censed tonnage.
Tons.

•.
.

..

123,893
346,254
363,110
411,438
367,734
• 438,863
529,471
576,733
597,777.
603,376
662,197
669,921
632,907
. 560, 380
597; 157
672,530
749, 341

'

•
.

.

77,669
132,128
139,036
153,019
153,0'30
169,755
218,494
255,166
279,136 .
. 294,952
' 277,212
302,571
314,670
331,724
352,015
369,874
391,027

.. ' . _..

1

•

1

/

201,562
974 *^77

1

m

502,146
'
564,457
520,764
• 628,618
747,965
8.S1 RQQ
876,913 .
898, 328 ,
939 409
972,492
947 577
.892,104
949 172
1,042,404
1,140, 368

REPORT

ON THE

31

FINANCES.

No. 6—Continued.
Eegistered ton- Enrolled and linage.
censed tonnage.

Total tonnage.

Years.
Tons.
Dec. 31, 1806.
1807.
1808.
1809.
1810.
1811.
1812.
1813.
1814.
1815.
1816.
. 1,817.
1818.
V
, • 1.819.
1,820.
1821.
1822,
1823.
1824.
' .1825,
1826
1827.
1.828.
1829,
." .
1830'.
1831.
1832.
1833.
1834
Sept. 30, 1835.
1836,
1837,
1838,,
- . • 1839,
1840,
1841,
1842.
June 30, 1843,
1844:
1845
1846
- 1847,
1848,
1849
1850
1851
1852
1853
1854

808,265
848; 307
769,054
910,059
984,269
768,852'
760,624
674,853
674,633
854,295
800,760
809,725 •
606,089 ^
612,930
619,048
619,896
628,150 /
639,921
669,973 :
700,788 .
739,978
747,170
812,619
650,143
576,475
620,453
686,990.
750, 027
857,438
885,821
897,775
810,447
822,592
834,245
899,765
945,803
975,359
1,(009, 305
!,<;0.68,765.
095,172 '
1 , 1130,286
J , ' 241,313
.
1 , J360,8.87 •
1 , ^438,942
1 , ^585,711
726,307
6, 899,448
2,]103,674.20
233,819.16

400,451
1,208,716
,1,268,548
420,241
1,242,596
473,542
1,350,281
440,222 :
1,424,784
440,515
• 1,232,502
463,650
1,269,997
.
509,373
1,166,629
491,776
. 1,159,201 ,
484,577
513,833
1,368,128 .
1,372,219
571,459
5,90,187
1,399,912
1,225,185
619,096 ,
1,260,751
- 647,821
1,280,167
661,119
1,298,958
679,062 '
1,324,699
696,549
1,-336,566
696,6^5
719,190
1,389,163
1,423,112 .
722, 324 • .
1,534,191
796,213
1,620,608
873,438 •
1,741,392 .
928,773 .
1,260,798
. 610,655
615,301
1,191,776,
647,395
1,267,847
. 1,439,450 .
752,460
856,124
1,606,151
1,758,907 •
901,469.
1,824,940
939,119 .
••984,328: . ' 1,882,103 •
l,^^96,684
' 1,086,237
1,995,640
' 1,173,048
2,096,479
1,262,234 .
2,180,764
1,280,999
2,130,744
1,184,941. ,
2, 092,391
1,117,032
' 1,149,298
2,158,603
1,211,330
2,280,095
1,321,830
2,417,002
2,562,084
1,431,798
2, 839,046
1,597,733
3,154,042
1,793,155
.3,334,016
1,895,074 .
• 3,^535,454 .
, 1,949,743
3,772,439
2,046,132
.4,138,440
2,238,992
4,407,010.43
2,303,336.23
4,802,902.63
2,469,083.47

F. BIGQ^B., Register.
TREASURY. DEPARTMENT, J?e^isier's Offiee, Octoher 6, 1854.




REPORT

ON THE

FINANCES.

No. 7.
Statement exkibiiing the gross value ofi exports and imjiorts from tke beginning ofi the government tothe SOtk ofi June, 1854.
•

^

'

Exports.

•

Years ending—

Imports—total.
Domiestic produce.

Sept'ber 30, 1790
• $19,666,000
1791
18,500,000
1792
19,000, doo
1793
24,000,000
1794
26,500,000
1795 . .39,500,000
1796
40,764,097
1797 , . 29,850,206
1798
• 28,527,097
1799
33,142,522
1800
31,840,903
1801
47, 473,204
1802
36, 708,189
1803
42,205,981
1804.
.41,467,477
1805 • .• 42,387,002
1806 •
41,253,727
• 1807
48, 699, 592
. 1808
9, 433, 546
31,405.702
1809
42, 36^ 675
'. 1810
1811
'45,294, 043
1812 •
30,032,109
1813
25, 008,132
18146, 782,272
1815
45, 974, 403
1816
64,781,896
1817 . . 68,313,500 5
1818
73, 854, 437
• , 1819
,50, 976, 838
1820 51,683,640
1821
43,671,894
18i>2
•49,874,079
1823
47,155, 408
1824
50, 649, 500
1825
66, 944,745
1826
53, 055, 710
18,27
58,921,691
1828
50, 669, 669
1829
55, 700,193
1830
59,462,029
1831
61,277,057
1832
63,137,470
1833
70,317,698
1834
81 024,162
.1835
101,189,082
1836
. 106,916,680
1837
95,564,414
1838
96, 033,821
1839
103,533,891
1840.
113,895,634
1 8 4 1 .• ^ 106,382,722




Foreign merchandise.
$539,156
512,041
- 1,753,098
2,109, 572
.6,526,233
8,489,472
26, 300, 000
27, 000, 000
33, 000, 000
45,523,000
39,130,877
46,642,721
. 35,774,971
13,594, 072
. 36,231,597
53,17,9, 019
60,283,236
59, 643, 558
12, 997, 414
20,797,531
24,391,295
•
16,^22,790
8,495,127
•
2,847,865
145,169
6, 583, 350
,17,138,156
•19,358,069
19, 426, 696
.19,165,683
'18,008,029
. 21,302,488
22,286,202
. 27, 543, 622
25,337,157
32,590,643
• 24,539,612
23,403, i 36
21,.595, 017
16,658,478
14,.387, 479
. 20, 033,526
24,039,473
. 19,82.2,735
23,312,811
20,504,495
21,746,360
' 21,854,962
12,452, 795
17, 494, 525
18,190,312
, 15,469,001

Total.

'

$23,000,000
$20,205,156
19,012,041
29,200, 000
20,753,098
31,500,000
26,109,572
31,100,000'
33, 026,233
34,600, 000
47,989,472
69,756,268
67, 064, 097
: 81,436,164
56, 850,206 - 75,379,406
61,527,097
68,551,700
. 78,665,522
79,069,148
70,971,780
91,252,768
94,115,925
111,363,511
72, 483,160
76,333,333
55, 800, 033
64, 666,666
77, 699, 074
85, 000,000
95,566, 02J
120,600, 000
101,536,963
129, 410,000
108,343,150
138,500,000
22,430, 960
56,990,000
52,20.3,233
59, 400,000
85,400,000
66,757,970
61,316,833
53, 400, 000
' 38, .527, 236
77, 030, 000
"27,855,997
22,005,000
6,9.27,441
12,965,000
52, 557, 753
113,041,274
81,920,452
147,103, 000
99,250,000
87,671,569
93,281,133
121,750,000
70,142, 521
87,125, 000
74,450,000
69,691,669
64, 974, 382
62,585,724
7.2,160,281
83,241,541
74, 699, 030
77,579,267
80, £49,007
75,986,657
99, 535, 388'
96,340,075
77,595,-322
• 84,974,477
82, 324,827
. 79, 484, 068
,
72,264,686
. 88,509,824
72, 358, 671
74,492,527
73, 849, 508
70,876,920
81,310,583
103,191,124
101,029,266
.. 87,176,943
108,118,311
90,140,-443
126,521,332
104,336,973
149,895,742
121, 693, 577
128,663, 040 ' 189, 980, 035
117,419,376
140,989,217
• 108,486,616
113,717,404
121,028,416
162,092,132
107,141,519
132,085,946
121,851,803
127,946,177

EEPORT

ON THE

33

FINANCES.

No. 7—-Continued.
Exports.
Years (inding—

Imports—total.
Domestic produce.

$92,969, 996
Sept'ber 30, 1842
1843
77,793,783
1844
99,715,179
• 1845
99,299,776
, 1846
102,141,893
1847
150,637,464
1848
132,904,121
1849
132,666, 955
1850 - 136,946,912
• 1851
196,689,718,
• 1852
192,368,984
1853
213,417,697
. 1854
253, 390,870
4,573,714,067

Foreign merchandise.

Total.

$104,691,534
$11,721,5.38
- 6,552,697
84, 346,480
. 11,484,867
111,200,046
15, 346,830
114,646,606
11,346,623
113,488,516
8,011,158.
158,648, 622
21,128,010
154,032,131
13,088,865
145,755, 820
.• 14,951,808151,898,720
21,698,293 . • 218,388,011
17,289, 382
209,658, 366
17,558,460 .• 230,976,157
" 24,850,194
278,241,064

$100,162,087
64,753,799
108,435,035
117,254,564
121,691,797
146,545,638
154,998,928
147,857,439
178,138,318
216,224,932
212, 945, 442
267, 978,647
304,562,381

. 5, 894,917,898

.6,721,432,934

1,321,203,831

>
NOTE.«—Prior to 1821, the treasury reports did not give the value of imports. 'To that
period their value, and also the yalue of domestic and foreign exports, have been estimated
from sources believed to be authentic. From 1821 to 1854 inclusive, their value has beentaken from ofiicial documents.
..
'
F. BIGGEE, 7?msier.
TREASURY DEPARTMENT,

Register's Office, November 21, 1854.

Ex. Doc. 2-




No. So

A table showingthe revenue collected firom the beginning ofi the government to the SOth June, 1854, under the^sevcral heads ofi customs, public lands, and miscellaneous sonrces, including loans and treasury notes, also the expenditures during the same pieriod,
and the particular tarifi", and price ofi lands, under which the revenue fironi those sources was coUected.
\

From customs.

Years.

From Mar. 4,1789,
• to Dec. 31, 1791

From public
lands.

$1, by act of May $5,810,552 66 $5,791,112 56
20, .1785.

$4,. 399,473 09 July 4, 1789 general ; Aug. 10.
1790—general;
Mar. 3, 1791—

1792
1793
1794

3,443,070
• 4,255,. 306
4, 801, 065

1795
1796
1797

5,588,461'
6,567, 987
7,549, 649

1798
1799
1800
180L
1802
1803
1804

7,106, 061
6,610,449
9,080,932
10,750,778
12,438, 235
10,479,417
11,098,565

1805 |.

12,936,487 04




Date of tariff'.

From miscella- That portion .of
neous sources, miscellaneous
Price per acre. including loans arising from
and treasury loans &. treasury notes.
notes.

May 2—general.
Jmie 5—special
June 7—general
Jan. 29—generalMar. 3—general
July 8—special

4,836 15 $2, by act of May
83,540 6\) 18, 1796.
11,963 11

May 13—special.!

5iar. 26—special
Mar. 27—special.

- 443 75
167,726 06
188,628 02
165,675.69
487,526 79
540,193 80|.

Total receipts.

o
$10,210,025 75

$7,207,539 02

9,141,569 67
•7,529,575 55
9, 302,124 74

5,297,695 92
1,465,317 72
5,240,036 3'

5,070,806 46
1,067,701 14
4",,609, J96 78

8,740,766 77
5,720,624 28
10,041,101 65

3,831,341 53
2,167,505 56
1,125,726 15

3, 305,268 20
362,800 00
70,135 41

9,419,802 79
8,740,329 65
8,758,916 40

1,091,045
.6,011,010
3, 369, 807
2,026,950
2,374,527
419,004
249,747

308,574
5,074,646
1,602,435
10,125
5,597

03
53
66
96
55
33
90

21.2,8.27 30

27
53
04
00
36

9,532 64
128^814 94

Total expenditures.

8,209,070
12,621,459
12,451,184
12,945, 455
15,001,391
11, 064, 097
11,853,840

07
84
14
95
31
-63
02

13,689,508 14

O

10,435,069 65
O
8, 367, 776 84
8,626, 012 78
8,613,517 68
11,077,043 50
11,989,739 92
12, 273, 376 94
13,276,084 67
11,258,983 67
12,624,646 36

13,727yl24 41

1806 '
1807
1808
1809
1810
1811
1812
1813
'1814
.1815
1816
1817
1818
1819
1820
1821
1822
1823
1824
1825

18m
1827
1828
1829
1830
1831
1832
1833

1834
1835
1836
1837

833



765,245 73|
.466,163 27
,647,939 061
442,252 33
696,548 8.2
1,040,237 53
7l0,'-427 781
July 1—special.'.
835,655 14
'July 29—special.
1,135, 971 091
-1,287,959 28
Feb. 5—special; 1,717,985 03
April 27—gen'l,
26,283, 348
1,991,226 061
17,176,385
April 20—-special. 2,606,564 77
20,283,608
Mar. 3—special.. 3,274, 422 78|
15,005,612
1,635,871 61 April 24, 1820, re13, 004, 447
1,212,966 46 duces the mini17,589,761
1,803,581 54 mum to $1 25.
19,088,433
916,523 lOl
17, 878,325
984,418 15
May 22^—general.
20,098,713
1,216,090 56
23,341,331
1,393,785 09
19,712,283
. 1,495,845 26
23,205,523
May 19—general; 1,018,308 751
May 24—special
1,517,175,13|
22,681,965
May 20-^special; 2, 329, 356.14]
21,922,391
May 29—special
3,210,815-48
24,224,441
2,623, 381 03|
28, 465", 237 July 13-—special
July 14—gen'l
3,967,682 ,
29,032,'508 9J Mar. 2-:^special
March ^2s:^cora-j
promise.
4,'857,600 69]
16,214,957
• 19; 391, 310
14,757,600 71
23, 409, 940
24, 877,179 86|
11,169,290
6,776,236 52
16,158,800
3,081,939 47
14,667,698
15,845,521
16, 363,550
7,296,020
8, 583, 309
13,313,222
8, 958,777
13,224,623
5,998,772
7,282,942
36, 306, 874

175, 884 881
86, 334 381
51, 054 45
35, 200 21
2, 864, 348 40]
78,, 377 .88
12,969, 827 45
26,464, 566 56
27,424, 793 78
42,390, 336 10|
19,146, 561 91

48,897 71
l,882".i6
2,759,992-25
8,309 05
12,837,900 00
26,184, 435 m\
23,377,911 79
35,264,320 78
9,494,436 16
731,542
8,765
2,29 r
3,040,824
5,000,324

5, 559, 017
1,810,986
1,047,633
4,240,009
5,356,290
839,084
535,709
5,518,468
5,526,054
525,317
1,758,235
539,796

59
621
00
13|
00

5,000,000 00
5,000,000 00

15,60S, 828
16, 398,019
17, 062,544
7,773, 473
12,144,206
14,43!, 838
22, 639,032
40,524, 844
34,559, 536
50,961, 237
57,171, 421

781 ' 15,070,093 97
11,292,292 99
26
16,764,584 20
09
12^ •13,867,226 .30
531
13,319,986 74"
1
.13,601,808 91
76| 22,279,121 15
95
39,190,520 36
95
38, 028,230 32
60
39,582,493 35
82 .48,244,495 51

33,833, 592 33
21,593, 936 661
24, 605,665 37^
20,881, 493 68
19,573,703 72
20,232, 427 94i
20, 540,666 261
24,381,212 791
x?6, 840,858 02
25,260, 434 21
22,96,6,-363 9B|
24,763, 629 23

40, 877, 646 04
35,104,875 40
24,004,199 73
21,763,024 85
19,090,57217,676,592 63
15,314,171 00
31,898,538 47
23,585,804 72
24,103,398 46
22,656,764 04
25,459,479 52

o
pi

O

3,
> •

• 628,486 34
592,368 98]

24, 827, 627 38| 25,044, 358 40
24,844,116 51
24,585,281 55

1,091,563 57
776,942 89

28, 526,820 82|
31,865,561 16

30,038,446 12
34,356,698 06

948,234 79

-33, 948,426 25

24,257,298 49

21,791,935
35,430,^087
50, 826, 796
27,883, 853
39,019, 382

24,601,982 44
17, 573, 141 56
30,868,164 04
37,265,037 15
39,455,438 35

719,377
1,281, 175
. 2,539,675
9,938,326
19,778,642

71
761
69
93 2,992,989 15
771 12,716,820 861

55
10
08|
84i
60|

o
w.

05

CO

No. 8—Continued.

Years.

From c.ustom.s.

To Dec. 31, 1839
• - 1840
1841
1842
To June 30, 1843

$23,137, 924
13,499,502
14,487,216
18,187,908
7, 046, 843
26,183,570
27, 528,112
26,712,667
23,747, 864

1844-^45
1845-46
1846-47
1847-48

1848-»49
1849-50
1850-51
1851-^52
1852-^53
1853-54
Total-

From public
lands.

$7,076,447 35
3,292,285 58
Sept. 11—general, 1,365,627 42
Aug. 30—general 1,335,797 52
897,818 11
2,059,939 8b
2,077,022 30
2, 694, 452 48
July 30, 1846— 2, 498, 355 20
general.
31,757,070 96 Mar.. 29, 1848— 3, 328,642 56
special.
28,346,738 82 Aug. 12^, 1848— 1,688,959 55
special; Jan. 26,
1849— special.
1,859,894 25
39,668,686
2, 352, 305 30
49,017,567
2, 043, 239 58
47, 339, 326
1,667,084 99
58,931,865
8, 470, 798 39
64,224,190

1843-44

,

Date of tariff*.

1,210,102,934 31

143,654,1^1 16

Frpra miscella- Tha^ portion of
neous sources miscellaneous
Price per acre. includiug loans arising froin
and treasury loans & treasury notes.
notes.'

$5,125, 653
8,240, 405
14,666, 633
15,250, 038
12, 837, 748
2, 955, 044
336, 718
292, 847
29,091, 948

Total receipts.

Total expendi"'
tures.

21 ^$33,881,242 89 $37, 614, 936 15
28,226, .533 81
25, 032,193 59
51
31,797, 530 03
30, 519, 477 65
38
32,936, 876 53
34,773,744
64
12,118, 105 15
20,782, 410 45
19
33, 642, 010 85
31,198,555 73
95
30,490, 408 71
29,941,853 90
27, 632, 282 90
29, 699, 967 74
60,520, 851 74
66 28,900,765 36
55,338,168 52

66
84
49
61
43
99
90
39

$3,857,276
5, 589, 547
13,659,317
14,808,735
12,-551,409
1,877,847

ffi

56,992, 479 21

60,655,143 19

29,761,194 61 29,075,815 48

59,796,892 98

56, 386, 422 74

l^i

47, 649, 388 88
52,762, 704 25
49,893,115 60
61,500,102 81
73, 549,705 20

44,604,718 26
48,476,104 31
46,712,608 83
54,577^061 74
75,354,630-26

W
P

6,120,808
1,392,831
510,549
901,152
854,716

21
03
40
30
54

4,056,500
207, 664
46,300
16,372

00
92
00
50

393,322,125 08 307,832,720 721,746,475,-154 14 1,698,018,178

C. T. JONES, Acting Register.




O

21, 906,765 69 21,293,780 00

*$1,458,782 93 deducted from the aggregate receipts, as per account ofthe Treasurer No, 76922."
TREASURY DEPARTMENT, Register's Office, November 9,1854,

o

a

N o . 100

.

•

Duties on articles rccommendedfiorfree admission compared witk tkose imposed by the English tariff ofi August 20, 1853, with the
uses and apjplication ofi each article.
/
Articles.
Acids, boracic
--

tartaric

Amber..

-

20 per cent

'

r

20 per cent

.•

•..

--.

20 per cent
20 per cent..

Ambergris;.
..........'..
•-...
Angora, or thibet, and other goat's hair or mohair
Annate, rocou, or Orleans
.......:.........
Animal carbon, (bone-black)
.,..-- . . . . . . .
Antimony, crude, or regulus of....-." . . . ^
Argol, or crude tartar.
-.
Arsenic...
.Asphaltum
;.
Barks........"....
.-,
Barytesj sulphate, (ground)
. : . . . -.
'..-.

20 per cent.
20 p5r cent.
10 per cent......
20 per cent
20 per cent...'
..
5 per cent
15 per cent
:.
20 per cent
. . . ..
15 and 20 per cent...
20 per c e n t . . . .
.

Barilla, or soda a s h . . . . . .
...:
Bells, old and bell-metal, none
• .^
.'.
Berries, nuts, and vegetables.
.-..
Berries, flowers, and barks.....-..Bismuth, (under o r e s ) . . . . . .
<;...

10 per
5 per
5 per
5 per
20 per




cent....centcent.
uent
cent.-..

Uses and application.

. English tariff".

20 per cent

----.--

• citric

Alum.-'

Present rate.

Free
Free
Free
Free
Free
Free,
Free
Free
Free
Free
Free
Free
Free
Free
Free,
Free
Free,
Free,
Free,
Free.

Used in the manufacture of borax.
Used in.the arts and aa a medicine ; calico printing establishments.
'
Used chemically and medicinally ; calico printing establishments.
Used extensively, particularly in dyeing, dressing sheepskins, and for paper hangings.
• The finer for ornaments ; the coarser in chemistry, medicine, and the arts.
Used in perfumery.
Used in manufactufing fabrics of their raaterial.
Used as a dye.
•
Used for chemical purposes, (purifying sirups.)
In making type metal, music plates, britunnia metal, and
in medicine.
In dyeing, in medicine, in extracting tartaric acid, &c.
Used in the -arts and as a medicine.
Used in the arts.
Used for dyeingj tanning, medicines, and other purpbses.
Employed chemically, used in adulterating paints, and in
paper-making.
' ."
Used in the arts, for chemical and manufacturing purposes.
Used in remanufacturing.
Used in dyeing:
Do.

,

O

O

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•

Used in the composition of pewter and other metallic
substances. .

CO

OD
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Noo 10—ContlnuecFo
Articles."

Present rate.

English tariff".

Bleaching p o w d e r . . . . . .
Blue or Eoman vitriol, or sulphate of copper..
Borax
:
Brass in bars, pigs, plates, or sheets...
Brass, when old and fit only to be remanufactured......
Brazil wood, Brazilletto. and all other dyewoods in sticks.
Breccia, (none)
-Brimstone, unrefined or in rolls..
Bristles..-.-.
-. ....Bronze liquor, (none)
---.
Bronze powder. - ,
'.
Burr-stones
Cadmium,.(none)
...
.-.
--.
Calamine.
.
.
:
.-..
.Cameos and mosaics, not set
Cassia buds
Chalk.-.;...-.Clay, wrought Or unwrought
1
Cobalt
,
..:
Cbchineal.......
. . . . ; . .^..Cocoa and cocoa-shells ^
Codilla, or tow of hemp or
flax
•..„..
Copper in pigs, bars, plates, or sheets
.:
Copper, when old and fit only to be remanufactured
Copper for sheathing vessels,' (free in part)
J. -.
Copper, or green vitriol,,or sulphate of iron.
.'

10 per cent..
Free.
20 per cent
Free.
25 per cent
Free.
Free.
5 per cent..
Free.
5 per cent
Free.
5 per c e n t . . . . . . .
20 per cent.
..
20 per cent
Free.
5 per cent
Free.
20 per cent
...
20 per cent
Free
..
10 per cenfc
.
Free......
20 per cent-.
Free
20 per c e n t . . . .
Free..--.-.
20 per cent
Free
20 percent
. ..
Free
10,per c e n t . . . . . . .
Free......
5, 10, and 20 per centj Free
20 per cent
Free
10 per oent
Free
.10 per cent
b
4 per cent.
15 per c e n t . : . . . . .
Tree......
5-per cent
^.,
Free
,
5 per centFree......
Free
Free.,,..,
20 per cent..

Cork-tree bark
...,,.
Cream, of tartar
. ..•__ . . . . . „ „ . . .
Cudbear, (vegetable).
-.
Chromate, bichromate, hydriodate, and prussiate of potash.

15 per
20 per
10 per
20 per




cent,.
cent-.
cent..
cent,.

Free.
Free.
Free.
Free.

Uses and application.
Used in the arts and medicinally,
. For various purposes in the arts, and also in medicine.
Of great use as a flux for metals; also used in medicine.
iised in the arts. .
.
Used in remanufacturing.
Used in dyeiri'g.
Used in the arts.
In the manufacture of gunpowder, &c., and in medicine.
For the manufacture of brushes..
Used in the arts.
Do.
In the manufacture of mill-stones.
In.the arts.
In the arts chemically, and some preparations as medicines.
In the arts.
Used as an aromatic and in the manufacture of perfumery.
In the arts.
In the arts, (manufacture oi terra cotta.)
In the arts, coloring, painting, &e.
Used in dyeing.
Used in the manufacture of chocolate.
In the arts.
.
• •
Do.
Do.
Do.
In the arts, in dyeing, and in many chemical and medicinal preparations.
In the maiiufacture of corks, &.c.
For manufacturing and chemical purposes.
Used in coloring.
Used in the arts.

• o

O
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Diamonds, gems, pearls, rubies, and other precious 10 and 30 p^r cent
stones and imitations thereof, set and not set.
Dragon's blood
- — . -4
.., . — . . 15 per cent.
Emery in lump,not pulverized.----.
-.Extract of indigo
.........-.:.
Extract aud decoctions of logwood and other dyewoodsExtract of madder
"...'
.Flaxseed
--..-.-.
Flints
. . . . . . . . . — ..
Fuller's earth
.
Furs, dressed or undressed, when on the skin
Furs, hatters', dressed or undressed, not on the skin....
Gamboge
;
Gold-beaters' skin
Gums: Arabic, 10 per cent.;' Barbary, none; East India,
none; Jedda, 10 per cent.; Senegal, 10 per cent.;
substitute, 10 per cent.; tragacanth, 10 per cent.
Gutta percha, unmanufactured. .*
:
....--.
Hair of all kinds, uncleaned and unmanufactured
. Horns, horn-tips, bones, bone-tips, and teeth, unmanu^
factured.
,,
-,
India rubber, in bottles, slabs, or sheets, unmanufactured
India rubber, inilk of, (none)
Indigo .--..-.'
-----.--.
Iridium . . . . .
...;
'
Ivory, u n m a n u f a c t u r e d . . . - , . . . - - . . . . . . . —
—
' Ivory nuts, or vegetable ivory
Kelp
.^.......:..-...-..:......,
Kermes
•
.
'.. -^
--..-..
Lac-dye
.-•..-^..
..-.--.
. Lac spirits
•.'.
Lastings for shoes, slippers, boots, and buttons, exclu.. sively.
• '. "
•
Lemon juice..
...-. — . - .
.-..
Lime juice
.
...
.
Linseed
....-.-.
..._
Madder, ground, and madder r o o t . . . . . . —
..
Manganese •-.
-«.-...,..--.



Free . . . - - -

I For ornaments and in the arts.

20 per
20 per (
20 per «
20 per
20 per (
5 per I
10 per ^
10 and ':
10 per (
20 per (
10 per (
10 per '

Used in paints and varnishes, preparing gold lacquer,
staining marble, &c.
Used in polishing.
Used in the arts, dveing, &c.
. Do.
do.
Do.
do. ,
Used in manufacturing oil and as seed for flax.. .
For guns and^in the manufacture of pottery.
In the arts, in fulling cloths.
For various manufactures.
Do.
^ do.
In the arts and medicinally. .
Used in the arts.
Used in the arts, chemically and medicinally.

20 per cent.
10 per cent.
^5 per cent.

Used in the arts..
Do.
Do.

Free ,

•

^

O

5 per cent.
5 per cent.
10 "per cent5,and 15 per cent .
5 per c e n t . . . ,
i
20 per c e n t . - - . . ..•5 per cent.

Do.
Do.
Used in the arts; used for dyeing.
In the arts, pomting pens, &c.
In the arts.,
In the arts; enters into several chemical combinations.
In the arts, and principally by soap-makers.
In the arts; used as a dye.
Free - . - - - - . . . - . Do.
^ do.:
.
Free"..-._.
In the arts.
5 per cent, ad valorem In the arts; for shoemakers and buttonmakers.

10 per
10 per
10 per
5 per
20 per

Free
Free
Free
Free
Free

10 per cent,
20 per cciit10 per cent.

cent
cent..
cent
-..
cent. — - . . .
cent-«,-6--.-

.
,
.
,
,

Citric acid in the arts.
Do.
In the arts, manufacturing oil.
In the arts, as a dye. >
In the arts; used chemically, and in manufactures.

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No. 10—Continued.
Articles.
Manufactures of mohair cloth, silk, twist, or other )
manufactures of cloth suitable for the manufacture >
bf shoes, boots, bootees, or buttons, exclusively. . )
Marble, in the rough slab or block, unmanufactured ..-'Marine coral, unmanufactured
- ^. -. . . . —
Moss and other vegetable substances used for mattresses.
Natron, (none)...
Nickel:
:
..^
..
Nutgalls ..
.
'.
J^--.-.
Ochres and ochrey earths, whether dry or in o i l . . . . ---.
Medicinal roots, leaves, gums, and resins, in a crude state.
Paying-stones and tiles, roofing tiles, and bricks
Oils, palm, cocoanut, and olive; olive w^hen pure, and
not otherwise.
.Orpiment (and realgar)^—arsenic.
Osier, or willow, prepared or unprepared
Palm-leaf, unmanufactured'.
.--Pearls, set and not set, and mother of pearl
i.
Pewter, when old and fit only to be remanufactured . - - .
Plumbago, or graphite
Polishing-stones.
:.....
.
- '
...
Pumice and pumice-stones
Patent mordant
Quicksilver
Eags, of whatever material
Eatans and reeds, unmanufactured
Eottenstone
Eed.and white lead, and litharge and sugar of lead.
Safflower
Saffron and saffron cake



Present rate.

5 per cent.

English tariff".

Uses and application.

r Of silk, 15 per cent.
L Others, 5 per cent-. >In the arts; for shoemakers and buttonmakers.

20 per cent.
20 per cent.
20 per cent.
10 per cent.
5 per cent.
5 per cent.

Free
Free
Free
Free
Free
Free ,

3 per cent
20 per cent
20 per cent
30 and 10 per cent..

Free
Free
Freo ,
Freo

10 per cent
20 per cent
10 per cent
.10 and 30 per cent.
5 per cent

Free
Free
Free
Free

10 per cent.
10 per cent.
20 per cent..
.5 per cent..
10 per cent..
10 per cent..
20 per cent..
5 per cent.20 per cent*.

o

Free
Free
Free
Free
Free
Free

In the arts; for artists.
Do.
do.
'
In the arts.
Do.
In the arts; for the manufacture ofGerman silver ware.
In the arts; in the manufacture of ink, and as an astringent in medicine.
In the arts; used for the composition of painters' colors.
Used in the manufacture of medicinal preparations.
For general use.
For the arts; olive, as an article of food. ,
In
In
In
In
In
In

the arts, for colors by artists.
the arts, for basket-makers, &c.
the arts, for hat-makers, &c.
the arts, for jewellers'use.
tho arts.
the arts, for crucibles, as a lubricating substance, and
for pencils.
In the arts.
In the arts; polishing wood, stone, and metals.
In the" arts, in dyeing, to fasten colors.
In the arts and as medicine.
In the arts, for paper-makers, &c.
In the arts, for chair-makers, &c.
In the arts, for polishing.
In the. arts, for various purposes, '
In the arts, for dyeing and as a medicine.
In the arts, for dyeing; the Spanish as a medicine.

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Sal a m m o n i a . . - . - . - . - .
....---..
Saltpetre, or nitrate of soda or potash, refined or crude.
Seedlac .-.-Shellac'.
—,—-Silk, raw, not more advanced in manufacture than singles, tram, or organzine.
Skins and hides, raw of, all kinds, whether dried, salted,
or pickled.
Smalts.-..-.
.
.. —
----.
Sheathing m e t a l . . . . . . . .
Sheathing paper- - - . . . . - . - . . . . . .
:
Seeds of all k i n d s . . . . . .
-...'.
Slates and slate pencils . . - - . .
i^.^.
Sponges
'
Steel in bars, cast, shear, or German
Substances expressly used for m a n u r e s . . . . . . . i
Sumac
-•
Tallow, marrow, and all other grease, and soap stocks
and soap stuffs.
Terne tin plates
..- —
^
Terra j aponica, or' catechu
Tinfoil.-..
i..'.
Tin in plates or sheets
..'
..-Tin plates, galvanized
.--...
Tin in pigs, bars, or blocks . - -.-..-Tortoise and other shells, unmanufactured
Turmeric
--. '...--..-..
Type metals, and old t;ypes fit only to be remanufactured,
• Watch materials of allkinds...
'
.....
Waste, or shoddy
..'
Weld.......
•.,
Whiting, or Paris w h i t e . . . . .
Woad, or pastel..
.-..
Woods, namely: cedar, lignumvitae, ebony, box, granadilla, mahogany, rosewood, satinwood, and all cabT
inet woods.
Wool, costing less than ten cents per pound...
-.



10 per cent.
5 and 10 per cent...
5 per c e n t . . . . .
•5 per cent.
15 and 25 per cent...
5 per cent.

Free
Free
FreeFree
Free
Free

20 per cent..-.
Free (in part).

Free

10 per cent.

Free

20 and 25 per cent..
20 per cent
15 per cent
5 per cent.
10 percent.

10s. per ton
Free
"-...
Free
Free
Free
Is. 6d. the cwt..

15 per cent,
20 per cent,
15 per cent,
15 per cent',
15 per cent5 per cent.
5 per cent5 per cent.

10s. the cwt..
Free
lOs. the cwt..
10s. the cwt..
10s. the cwt..
Free . - - . i - .
Free . . . . . . .
Free

20
10
5
.5
20
10
20

Free

per cent,
per cent,
per centper cent.
per cent,
per cent.
per cent.

30 per cent.

In
In
In
In
In

the
the
the
the
the

arts and medicinally.
arts, making gunpowder.
arts.
arts, making sealing-wax, &c.
arts.

>

Do.
In the arts, chiefly in painting. •
In the arts, sheathing vessels and houses.
Do
do.
Used for manufacturing, agricultural, horticultural, and
medicinal purposes.
Used for housebuilding. &c.; pencils for schools.
For general Use, (afford anmionia.)
For general use, in the arts and manufactures.
Used ill agriculture.
'
Used in tanning leather.'
For use of soap-makers.
-

Free ,
Free

In the arts.
In the arts, for dyeing.
In the arts.
Do.
Do.
Do.
.
Do,
In the arts as a dye, and as an ingredient of curry in
cookery.
In the arts.
Do.
'
In the arts, by cloth-makers.
In the" arts, in. dyeing.In the arts, in common paints.
In the arts, used in dyeing.
In the arts; furniture and machinery.

Allkinds free.

In the manufacture of cloth,,&c..

Free

O
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«5

No. 10—Continued.
Articles.

Present rate.

Zinc, spelter, or teuteneque, in sheets or p i g s . . . . . ...-

Uses and application.

English tariff".

5 and 15 per cent... Free

-.^.-..

In the arts.

-^.. Free
Free

.'.=•..

For food.
For food; for draught, and illustrative of natural history,
(those imported for breed are now free.)

As articles of general use and consumjytion.
Anchovies.
...--.,.
Animals, living
-

...--,

Books, magazines, pamphlets, peiodicals, and illustrated
. newspapers, bound or unbound, being editions printed
prior to theyear 1830.
.
Coffee, from whatever country imported
.Earthen and stone ware
Engravings and etchings or plates, bound or unbound..
Fruit, green, ripe, dried, preserved, or p i c k l e d . . . . . . . .
Green turtle
Pearl or hulled barley. ^^^. Marble, manufactures of...'....
-.-Music and music paper, with lines, bound or unbound. -;
Salt of all kinds
.- —
^
.........
Spices of all kinds
fl2..
Tea, from whatever country imported . Watches....-

--

.....--

Wines of all kinds.

Sardines - . - Sago
Tapioca.----- ^ . . .



...,

-.
-

—..
----- r
i.
..

40 per cent
20 per cent

10 and 20 per cent... Prior to 1801 free.
For food.
3d. p e r l b . . . .
20 per cent
lOd: per cv/t.
30 per-cent
10 and 20 per cent... .3d. per lb.
.Various duties; all low.
40 per cent
.
20 per cent.
20 per cent
4^d per cwt.
3!) per cent
Free.
10 per cent.
20 pei- cent. . Free.
30 and 40 per cent... Yarious duties; generally low.
20 per c e n t . . .
; . Is., Is. 3d, Is. 6(},
and Is. lOd. perlb.
10 per cent
Various duties, from
2s. 6d. to £ 1 each.
30 and 40 per cent... From foreign countries 58. 6d. per
gal., & 5 s . ; others
2s. 9d. and 5s.
Used as food.
Free . . .
40 per cent
Do.
4 ^ . per c w t . - ^ , . . .
20 per cent
Do.
20 per cent
4^d. per cwt.-,
,

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mm
Vanilla beans..--

..i

For flavoring food, &c.

20 per cent

Articles viewed in the Ught of machiiiery.
25 per cent
Bolting-cloths...........-.-.
...-Burr-stones, wrought or unwrought- -'
., 10 per cent
10 per cent
Chronometers, box or ships', and parts thereof
Diamonds, glaziers', set or not s e t . - - . . . . . . . - , 15 per cent
Machinery exclusively designed and expressly imported
for the manufacture of flax and linen goods.
Maps apd charts
..-.-.
10 per cent

Free
.2s. 6d. per cwt

Used-in manufacturing flour, &c.
Do.
do.
do.
Used in navigation.
, .
Used by glaziers.
Used in the manufacture of flax and linen

Free

Used in navigation; also in instruction.

Free . - - - . .

....

o
PrincipaUy as medicines.

H

Aloes...'.....
Alcornoque..........
'
Aniseed.. —
--,...
•.-—-Arrow-root
-.'
— -'.
,
Asafoetida
..........--i...
Bitter apples;----...-Boucha leaves.
— -Burgundy pitch...-.
...... ^— ..,
Calomel and other mercurial preparations . . . . . .
Camphor, crude.
. -..
-- -,
Cantharides
^—.....-..
Castorum. . .
..---— . - ^ . . . . . . . . "
Cubebs
...,
..---,
.
....—
Ginger, green, ripe, dried, preserved, or pickled

per
per
per
per
per
per
per
per
per
per
per
per
per
per

cent
cent
ceht
cent
cent
cent
cent
cent
cent
cent
cent
cent
cent
cent

Ipecacuanha
.".
Iris or orris root
„ „,.
.
Jalap
Liquorice root. . . . - . . •
.,....'
,....
Nux vomica..-.---- .^
Opiuin.
.; Orange and lemon peel... •--...-.-Rhubarb
,
.,

per
per
per
per
per
per
per
per

cent
cent
cent
cent
cent
cent
cent
cent




Used in raedicine.
Do.
-. .
Do.
'
,
Used in raedicine; a nutritive raedicinal food.
Used" in medicine.
Free
. . .•
Do.
Free .1 - . Do.
Free
•
,
Free
•- Do.
Free
'
Do.
Free
Do.
Free
Do.
Do.
Free
Do.
Free
l^d. and 2d. per lb.; .Used in medicine, and-as an article of food.
lOs. and 5s. per cwt.
Used in medicine.
Used in medicine, and as a dentifrice.
Free
—
Used in medicine.
'
Free
5s. per c w t . . .
. . Used in medicine; after April 5, 1857, free.
2s. per c w t . . . . . . . . Used as a medicine.
Is. per l b . . - » - . . . . . . Used as a medicine.Used as a medicine, flavoring tinctures, &c.
Free
Used as a medicine.
Free
:..
Free
Free
Free
4 p . per cwt

.

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w

CO

No.
Articles.
Salts, Epsom...
Glauber.
Eoche.lle
Sarsaparilla . . .
Spunk.
Squills........




10—Continued..

Present rate.
20 per cent.
20 per cent.
20 per ceut20 per cent.
20 per cent.
20 per cent.

4^
>4^

English tariff.
Free
Fj-ee

Free
Free
Free ,

Uses and application.
Used as a medicine.
Do.
Do.
Do.

Do.
Do.

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- ^ • , . - ^ '

. - - . . -

No. 11.
Comparative statement ofiihe working qf the existing tariffs ofi tke project ofi the Secretary ofi tke Treasury, and- ofi the bill ofi the
Committee ofi Ways and Meafis,fior the year ending Jttne SO, 1853, and the annual average fior the six years ending that date,
with the percentage ofi each article.
•
Existing tariff.

Committee's bill.

Secretary's project.

1j

o

One year.

Average for six
years.

1.

1

One yeai;.

Average for six
years.

PH

, One year.^

1

Average for six
years.

6
.3

i

td

• Articles.

o
O

100 $3,782,547 00 $2,509,386 00

ioo

100

100

40
30
40
40

45,251 00

•

32,653 00

3,827,798:.00

2,542,039 00

109,647 60
121,981 60
57, 042 87

65,762 03
77,192. 26

$3,782,547 00 $2,509,386 00 100 $3,782,547 00 $2,509,386 00

7

,45,251 00

32,653 00

9

3, 827,798 00

2,542,039 00

73,098 40
60,990 80
28,521 40

43,841 35
38,596 13

45,251 00

32,653 00 100

3,827,798 Oo' 2,542,039 00
25
25

. 91,373 00
Free.
Free.

54,801 69
Free.
Free.

20
20
20
20

30 '

25

20

30

25

20

30

25

20




.

.

•

•

.-.-......^.

13
14
15
16

Brandy, and other spirits distilled from
grain or other materials. .
Cordials, absynthe, arrack, curacoa,
kirchenwasser, liqueurs, maraschino,
ratifia, and all other spirituous beverages of a similar character.

Alabaster and spar ornaments.
Ale, beer, and porter, in casks or bottles.
Almonds..
Anchovies, preserved in pickle, salt, or
oil; sardines, and all other fish preserved in oil.
18 Argentine, albata, or German silver,
manufactured or unmanufactured.
20, • Articles embroidered with gold, silver,
or other metal.
21 Asses' skins.

H

ffi

No. 11.—COMPARATIVE STATEMENT—Continued.
Existing tariff.

Secretary's project.

i4^
05

Committee's bill.
o

One year.

One year.

Average for six
years.

Average for six.
years.

25

30

a-

One year.

Average for six
years.

20

o

1
22

30

25

20

25

30
30

25
25

20
20

28
29

30
30
30

25
- 25
25

20
20
20

30

30
25
30

$59,934 00
190,598 50

$44,939 35
129, 598 54

See diamonds.

40
126 40



185 06

25
25

$49,945-00
190, 598 50

25

See diamonds.

25

115 66

30
31
32

-

"

25

-^-'

20

$37,449 46
^129,598 54

20
20
20

79 00

20

34

$39,956 00 \ $29,959 57
152, 478 80
103,678 83
See diamonds.
63 20

36
37
38

92 53

Articles.

40

Balsams, cosmetics, essences, extracts,
pastes, perfumes, and tinctures, used
either for the toilet or for medicinal
purposes.Baskets, and all other articles com.. posed of grass, ozier, palm-leaf, straw,
whalebone or wallow, not otherwise
provided for.
Bay rum.
Beads of amber, composition, or wax,
and all other beads.
Bologna sausages.
Bracelets, brsiids, chains, curls, or ringlets, composed of hair, or of which
hair is a component part.
Braces, suspenders, webbing, or other
fabrics composed wholly or in part of
India rubber, not otherwise provided
for.
Brooms and brushes of all kinds.
Buttons and button-moulds of all kinds.
(See line 80.)
Cameos, real and imitation, and mosaics,
real and imitation, when set in gold,
silver, or other metal.
Camphor refined.

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CO

30

25

30

25

30

4,239 60

5,663 34

30
30

3, 533 00

4,719 45

25

30

30
30
40
30
30
30

25

3,025
71,276
13,642
21,158
952,165

50
00
50
40
20

24,627 60
692,140 50

40
30

19,134 00

30
30
30

147,003 00
4 80

331,122 36

25
25

19,734 80

20,523 00
576,783 75

15,478 25
275,935 30

39,155 00
= 28,533 36
5,987 53
9,095 00
8,129 01
^ 14, 105 60.
571,814 04
634,776 80

16,418 40.
461,427 00

Free.

Free,

9,567 00

122,502 50
.4 00

109,272 56
10 41

98,002 00
3 20;

25




131,127 07
. 12 49

25
25
25

3,775 56

20

25
. 3,220 70 cinn;amon .
Free.
52,773 00 cass ia . .^.. > - Free.
8, 981 29^
' Free.
Free.
25
12,193 51
17,632 00
10,16126
25
857,72106
Earthen- and s| toneware, free..

18,573 90

2,826 40

12,382 60

49
50
51
52
53

Canes and sticks for walking, finished
or unfinished. '
Capers, pickles, and sauces of all kinds,
not otherwise provided for.
Caps, hats, muffs, and tippets, of fur,
and all other manufactures of fur, or
of which fur shall be a component
.material.
. Cai-d-cases, pocket-books, shell boxes,
souvenirs, purses, reticules, and all
articles worn or carried on the person
as ornaments, of whatever inaterial
composed.
Carriages and parts of carriages.
Cassia and cinnamon.
Cayenne pepper.
Cheese.
China, earthen, and stone ware, and all
other w^ares composed of earthy and
mineral substances, not otherwise
provided for.
Clocks and parts of clocks.

Clothing ready made, and wearing ap220,748 24.;
parel of every description, of whatever raaterial coraposed, and all other
articles worn or carried on the person, made up or raanufactured, wholly
or in part, either by the tailor, seamstress, or manufacturer, not otherwise
expressly enuraerated and provided
for. .
9,867 40 63 Cloves.
64 Coach and harness furniture of all
kinds.
87,418 05 65 Coal.
8 33 66 Coke apd culm of coal.
67 Corabs of all kinds.

tsl

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No. Ilo—COMPARATIVE STATEMENT—Continued.
Committee's bill.

Secretary's project.

Existing tariff.
o
PH

O

One year.

Average for six
years.

p^

6

0

One year.

Average for six
years.

PH
CD

One year.

Average for six
years.

P5
25 Those preserv'd in liquors.

40-

30
30
30
$53,496 30
30
30
40
16,357 20
30
610,511 40
40 ' • 5,916.80

Free.
$12,087 05

25
25
25
25

39,351 92
445,508 00 ' " 2 5 '
4,230 52

$44,.480 25.
Free.
508,759 50
Free.

20

0
0

68

20

71

20
20
$35,072 54 20
20
"20
20
Free.
371,256 66 20
20
Free.

72
73
7475
76
•77
78
79

25

40

Free.

$35,644 20

$28,058 03

8,178 10
407,007 60
2,958 40

19,675 96
297,005 33
' 2,115 26

DiarnondSjgems, pearls, &c., and
imitations the reof, free.
30

164, 303 60

^20

88,796 61

109,535 73

59,197 74

80..

6,695 60

4,915 00

85
86

Jewelry, real & imitations—
86,782- 92
135,669 25
25
30
30

10, 043 40




7,372 50

25
25

8,369 50

1 ^

00

6,143 75

20
20

Articles.

Comfits, sweetmeats, or fruit preserved
in sugar, brandy, alcohol, or other
spirits, raolasses, orin their own juice,
and confectionary of all kinds.
Composition tops for tables, or other
articles of furniture.
Compositions of glass or paste, when set.
Coral, cut or manufactured.
Corks;
Court plaister.
Crayons of all kinds. ^
Currants.
Cutlery of all kinds.
Dates.
Diamonds, gems, pearls, rubies, and
other precious . stones, and iraitations of precious stones, when set
in gold, silver, or other metal, and
all ma.nufactures of agate, carnelian,
or other precious stones, and all
articles of jewelry, real or imitation, including gold and silver buttons.
Dolls and toys of all kinds.
Epaulettes, galloons, laces, knots, stars,
tassels, tresses, and w-ings, of gold,
silver, or other metal.

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O

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CO

30

95

20

30

2r

20

^ 40
^ 30
W30
o
f

42,752 00

49,885 20
a

25
30
40
30
40 1
30 i
30
30
30
25
30
20
30

25
30
30
30

'

20
20
20

25

20

Free.

25

,2,095 00

23,307 32
5,675 11
24,337 66
6, 564- 841,902 91

25
25
25

Free.
Free.
19,195.75
9,522 00
1,376 00

2,231 14

25

394 75

"""es'beb'of

25

20
00
20
40
20

•473 7.0 .

70,080 75

'

5,687-'491

2,514 00

24,065
.215
30,713
11,426
1,651

•

9,5
95

Free.

397,947 75
98,736 60




. 21,376 00

92
93
94
96

1,676 00

20
20
20
20
20

12,032 70
143 40
15,356 60
7,617^60
' 1,100 80

1,859 29

20

315 80

Free.
" 70,080 75

Free.
63,060 04

20
20

:- 56,064 60

20
20
20

11,210 80
327,8.29 60

8, 423 45 112
284, 323 60 113

345,287 78-

195,564 14

Free.
Free.
- 15,211 04
5, 470 70
• J,.585 76

- 8,423 45426,485 40

25
25

14,013 50
409,787 00

10,529 31
355,404 50

176,723 46
97,185 63

25
25
95

397,947 75
82,280 50

176,723 46
^20
80,988 02'
20
20

25

24,942 60

20

4;739 58

25
11,210 80
^491,744 40

90

" 3,791 66

98,

100
101^
102
!104
105
106
1,487 43 ) . 107
11,653 66
3,783 41
12,168 83
4, 376 56
1,268 61

^
50,448 03

108
109
111

Fans and fire-screens of every description, of w^hatever material composed.
Feathers and flowers, artificial or ornaraental, and parts thereof, of w ^ t , ever material coraposed.
Figs.
• .
Fire-crackers.
Flats, braids, plaits, sparterre and willow squares, used for making hats or
, bonnets.
Floss silks, feather beds, feathers for
beds, and downs of all kinds.
Frames and'sticks, for umbrellas and ,
parasols and sun-shades, finished or • 0
unfinished.
Ginger root, dried or green.
Ginger, ground.
O
Glass, cut.
Glass crystals for watches.
Glasses or pebbles for spectacles.
ffi
Glass, paintings on..
,
Glass porcelain, colored, stained, or
painted.
,
Gum Benzoin, or Benjarain,
Hair-cloth,'hair-seating, and all other
manufactures of hair not otherwise
provided for.
Hair pencils.
Hat bodies of cotton.
Hats and bonnets for raen, women, and
children, composed of straw, satinstraw, chip, grass, palm-leaf, willow
or any ot^ er vegetable substance, or of
hair, whalebone, or other material not
otherwise provided for.

' 117 Herap, unraanufactured.
118 Honey.
119 Human hair, cleaned or prepared for use.

CO

No.' 11..—COMPARATIVE STATEMENT—Continued
Secretary's project.

Existing tariff.

PH

One year.

30
"30 $5,739,380 10 $3,296,724 15.
30
30
30
30
30

26,793 00

14,534 64

.43,517 70

40,291 09

17,518 80

. 17,014 85

30
30
40
30

Average for six
years.

24,635 25
19,666 20
2,437-60 •
45 00

58,686 12

25

One year.

1

20
20
. 33,575 91 20
20
14,179 00' 20

17,862 00
29,Oil 80
11,679 20

24,635 25

'

58,686 12

20

19,708 20

11,270 33

20
20

13,110 80

5,512 40
92 64 . ' " ' 2 5 '

Free.
. 37 50

Free.
77 20

20
20

1,218 80
30 00

30

25

1,253,058 17

20

1
120
121

123
124
26,860 73 125
126
11,343 24 127

9,016 26

129
131
132

. 2,756 20 134
6 1 7 6 135
136

20
1,488,798 04

- Articles.

9,689 76

46,948 90

1,191,038 43

1,002,446 54

./.

.1

128

~16,388 50

1,503,669 81

Average for six
years.

20

25
25

13,524 39

25




. S

12,112 20

22,327 50
25
25
25 ^' 36,264 75
25
- 14,599 00
25

30
1,786,557 65

Comraittee's bill.

20
25
25 $4,782,816 75 $2,747,270 12. 20 $3,826,253 40 $2,197,816 10

25

30
25

One year

Average for six
: years.

o

138

Ink and ink-powder.
Iron in bars, blooms, bolts, loops, pigs,
rods, slabs, or other form, not otherwise provided for.
Iron, cas ings of
Iron, galvanized, in sheets or plates.
Iron, old or scrap.
Iron, vessels of
Japanned ware of all kinds, not otherwise provided for.
Jet and manufactures of jet, and imitations thereof.
.
Jute, sisal grass, coir, and other vegetable, substances unmanufactured, not
otherwise provided for.
Lead-pencils.
Maccaroni, vermicelli, gelatine, jellies,
and all similar preparations.
Mace.
Manufactures of the bark of the cork
tree.
Manufactures of bone, shell, horn, pearl,
ivory, or vegetable ivory.
Manufactures, articles, vessels, and
. wares of brass, copper, gold, i'fbn,
lead, pewter, platina, silver, steel, and
tin, or other metal, or of which either

w
*^
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O

"^
H
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td

13
o
td

40

,22,531 20

20,159 00

.20

.2,451,987 80

1,969,819 35

25

14,082 00

12,599 37

20

25 15,455,028 75 11,000,118 13 1^25^ 22,765,216 00 16,369,605 95

20

30

5,.226,312 60

3,678,769 25

30

1,'364,0,65 80

874,300.84

30

131,671 40 ,

30

524,174 10

.30

36,364 20

102,.458 86

400,174 31 •

r

Bolting cloths^ free.25 I 1,136,721 50

25

25

. 12,087 84

30

35,923 80

30

" 13,086 60

-30

126,745 50

89,807 60

25

59,349 25

42,497 11




h

'27,986 55

109,726 17

"y436,808 42
Free.

728,584 04

• 85,382 38

20

20

333,478 59

20

Free.

20

25

-29,936 50

23,322 12

20

15,145 25 ; 25

^ .10,905 50

12,621 04

20

25

105,621 25

74,839 67

20

25

59,349 25

42,497 11

20

of those metals or any other metal
.shall be a component material, not
otherwise provided for.
11,'265 60
10,079 50 142 Manufactures of cedar wood, granadilla,
ebony, mahogany, rosewood, and satinwood;
144 Manufactures and articles of cotton,
flax, hemp, grass, goats' or other hair,
Bolting cloths, free • • > . > . . . . . .
mohair, silk, wbol, 'or worsted, or of
either, of these articles combined, or
18,989,013 48 13,222,426 68 I
of which either of these articles shall
be a coraponent material, not otherwise enumerated and provided for.
909,377 20
582,867 23 149 Manufactures of. cotton, linen, silk,
wool, worsted, or any other material
. embroidered or tambored, either by
hand or in the loom, or by machinery
or any other process.
68,305 90 152 Manufactures, articles, vessels, and
; 8t,780 94
w-ares of glass, or of which glass shall
be a coraponent raaterial, not otherwdse provided for.
266,782 87 155 Manufactures and articles of leather, or
349,446 74of which leather shall be a component part, not otherwise provided for.
8,058 56 157 Manufactures and articles of marble,
24,240 13
marble' paving tiles, and all other
raarble more advanced in manufacture
than in slabs or blocks in the rough.
18,657 70 160 Manufactures of paper or of which pa23,949 20
per is a coraponent raaterial, not otherwise provided for.
10,096 83 162 Manufactures, articles, and wares of
\8,724 40'
papier mache. .
' ''
• 59,871 73 163 Manufactures of wood or of which wood
84,497 00
is a component part, not otherwise
provide.d for. ,
33,997 691 165 Matting, Chinese and other-.floor matting,
47,479 40
and mats made of flags, jute, or grass.

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Cri

No. 11.—COMPARATIVE STATEMENT—Continued^
Existing tariff.

Committee's bill.

Secretary's project.

.©

• 1,

One year.

,1

Average for six
years.

'r-t
. CD

One year.

03

25

30
30
30
30
• 20

$32,574 60

$23,866 80

1,105,466 40

1,004,582 89

30
40
30
30

148,90.4
35,223
43, 458
10,157

: 30

'

10- - 122, 842 54
60
. 89,128 80
30
33, 308. 85
40
7,480.85

12,71190

10,109.70

25
25.
25
25

20
$27,145 50 , • $19,889 00
921,222 00

837,152 41

. 25 • 124,086 75
Free.
- Free.
Free.

102,368 78
Free.
Free.
Free.

25

One year.

Average for six
years.

10,593 25

8, 424 75

20
20
20
20

20
20
20
20
20

30

25

20.

30

25 When not pure.

20

30
30

.

. o O . •»•.

.

80,452 05




' 68,373 81

25
25

67,043 37

56, 978 17

20
20

Average for six
years.

c

Articles.

1
167

_ B -

$21,716 40
736,977 60 '

99,269
17,611
28,972
6,771

40
80
20
60

/

8,474 60

81,895
44,564
22,205
4,987
6,73a

-

' 53, 634 70

Medical preparations, not otherwise provided for.
Metallic pens.
M^inpral waters
Molasses.
Musical instruraentR of all kinds and
strings for musical instruments, of
whip-gut, or catgut, and all other
strings ofthe same material.
03 174 Muskets, rifles, and other fire-arms.
40 175 Nutmegs.
90 176 Nuts,- not otherwise provided for.
23 177 Ochres and ochrey earths, used in the
composition of painters' colors, whether dry or ground in oil.
80 179 Oil-cloth of every description, of whatever material coraposed.
181 Oils, volatile, essential or expressed,
not otherwise piovided for.
.183 Olive oil in p.aska salad oil and all
Other olive oil, not otherwise provided
for.
185 Olives
54 186 Faper—antiquarian', demy, drawing, elephant, foolscap, imperial, letter, and
all other paper, not otherwise provided for.

168
169
669,721 93 170
171

$15,91120

45,582

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O

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O
Ul

7,996 20

30
30
30
30
30
30
30
30
30
40
30
40

13,878 20.

25
25

See unabrellas.

25
25

-54, 508 ,20
74,004 40
196,619 70
~

107,368
2,999
45,507
27,861

41,968 90
46,44169
163, 827 60 " ° 2 5

50
40
60
00

84,704
2,880
25,989
19,516

48
24
20
05

6,663 50
11,565 17
Included in ra anufactures of
paper. (See line 160.)
See umbrellas.
-

25
25

Free..
Free.
163, 849 75

Free. ,
Free.
136, 523 00

89,473 75
2,499 50
- Free.
Free.

70,587 07
2, 400 20
Free.Free.

"25"
358,413 60

307,045 00

.. 27,338 00

: 38, 359 79

30

66,367 20

54,414 80

25

55,306 00

20
40

18,868 20

17,472 00

25
.25

23, 585 35

"25'

1,327,774 00

875,110 86

25
25

30
30
3d
30

3,870 30
482 10

10,632 00
1,106 10

25
25
25
25

•30

6,938 10

. 2,83908;

25

30

24,127 20

21,672 80

25

30

4,497,890 90

3,432,359 30

25




189
190

Paper boxes, and all other fancy boxes.
Paper envelopes.

90 See umbrellas.
191
90'
192
20
27,979 27 193
36,338 80
30,961 13 194
20
49,336 27
20
131,079 80 ^ 109,218 40 195"

Parasols and sun-shades.
Parchment.
Pepper.,
Pimento.
Plate glass, whether silvered or other"
wise.
Plated and gilt ware of all kinds.
Playing cards.
Plums and prunes.
Potatoes.
JPrepared vegetables, meats, poultry,
and game, sealed or enclosed in cans
-orotherwise.
Raisins.
Red chalk pencils.
Roofing slates, and slates other than
roofing slates.
Saddlery of all kinds, not otherwise provided for.
Salmon pr°eserved.
Scagliolai tops for tables, or other articles of furniture.
Sealing-wax.
Segars, snuff, paper segars, and all other
manufacturesof tobacco.
Sewing-silk, in the gnm or purified.
Shoes composed wholly of India rubber.
Side-arms of every description.
Silk twist, and twist coraposed of silk
and raohair.
Silver-plated metal, in sheets- or other
form.
Soap—Castile, perfumed, Windsor, and
all other kinds.
Sugar of all kinds.
Syrup of S'Ugar,

2020
20
20
90

5,330 80

71,579
1,999
22,753
17,574

00
60
80
00

9,252 14

56,469 66
- 1,920.16
12,994 60
13, 010 70

196
197
198
199
200

•

40
30
25

30
40

20
90

•

Free.

Free.

Free.

Free.

20
90
20

179,206 80

- 153,522 50 202

21,870 40

30,687 83 204

45,345 67

20

44,244 80

36,276 53 205

21,840 00

20
90

18, 868 20-

17,472 00 206
207

829,858 89 "° "546,'944 29

90
20

203

663,887 00

208
437,555 43 209

3,225 25
. 401 75

8,860 00
921 75

90
20
20
90

2, 580 20
321 40

211
- .7,088 00 212
737 40 213
214,

5,781'75

2, 365 90

20

4,a25 40

1,892 72 215

\20,106 6b

18,060 25

20

16,084 80'

3,748,242 42 •2,860,299 42

20

.

14,448.20

216

2,998,593 94 2,288,239 53 [ 217
318'

o
o
ffi

>
o
td

5i«

00

No. ll.~COMPARATIVE STATEMENT—Continued.
Committee's bill.

Secretary's project.

Existing tariff.
o

O

u

6

0

f~i

CD

One year.

PH

1

One year.

Average for,six
years.'

$256,740 90 • $148,182 25
12,649 56 ' " 2 5 "
17,510 70
25
25
. 2,092.50
1,910 44
25
25
888, 340 20
680,704 17

30
30
30
30
30
30
30

47,022,357 65 33,817,216 24

Average for six
years.

Free.
$14,592 25

Free.
$10,541 30

1,743 75

1,592 03

Free.

Free.

PH

1
P5
2020
20
20
20
20
20

39,946,736 48 28,428,181 97

One year.

$98,788 17
8,433 04

Articles.

1

219
220
221
1,395 00
1,273 63 222
223
224
.592,226 80 ., 453, 802 78 225

$171,160 60
1 1 , 6 7 3 80

Tobacco unmanufactured.
Umbrellas, parasols, and sun-shades.
Vellum.
Vinegar.
Wafers.
Water-colors.
Wines—Burgundy, champagne, claret,
Madeira, port, sherry, and all other
wines and imitations of wines.

34,666,437 74 24,476,181 26 >

o
H
O

!^
ffi

*^

•

90
90
20
20
20
20
20
15
20
20

I

8 20
2,736 20
1,491 00
7,952' 80
5,353 20
49,538 40
2,395 00

1,622 89
5,511 17
2,397 21

Free.
Free.
1,863 75
9,941 00
6,691 50

25
25
25
25
(
I

1,771 49

25
,25

Free.
Free.
2,993 75

Free.
Free.
2, 028 61
6,888 90
.2,996 51

15
15
15
15
15
15

^ .Free. )
Free. S 15
2,214,36 15

6
2,052
1,118
5,964
4,014

15
15
25
60
90

15

•

34,263 25
See osnaburgs.



25

Free.
See osnaburgs.

Free.

.

15
15

1,217 17
4,133 38
1,797 91

41,280 00 —estimated....
1,328 62
1,796 25

•

95
20

Average for six
•years.

20,557 95
See osnaburgs.

228 Ambergris.
229 Arrow-root.
230 Bacon and hams.
231 Barley.
232 Beef and pork.
233 Beeswax.
vegetables, flowers, and barks,
234 (I Berries,
not otherwise provided for.
236 Blank books, bound or unbound.
237. Boards, planks, staves, laths, scantling,
spars, hewn and sawed timber, and
timber to be used in building wharves.
239 Borax or tincal.
240 Burlaps, unbleached and uncolored.
(See osnaburgs, line 318.)

o
w

w

so

None.

90
95
20
25
25

48
66,065
30,415
.4,202

None. ^
25
20
00
75

^ 18,001 86
49,340 61

3,585 25
600,526 20

7,530 25
358,756 40 " " 2 5 '

30

.92,563 60

.75,604 83'

-442 00

2)
20
20,

279 80

20
20
20
20
15
20
20.
20
20
20
20
20

327 00 '
"

6 00
2,844 00
• None. •

2,820 20
113 70
-158,502 66

126,679 00
20,352 60




257 63-

' 8,114 75
.2,291 35
305 73

28 95
- 49,548 90
• 18,249 00
2,521 65

241
242
243
13,501 40 244
29,604 37 245
246

Free. ~
• 750,657 75

Free.
. 480,445 50

15
15

2,151 15
450,394 65

4,518 45 247
269,067 30 248

Free.

Free,

15

; 69,422 70

56,703 62 251

550 50

'

.

331 50

'209 85

913 00

15
15
15

10,143 43
2,864-20
382 16

15
15
15

4 50
2,133 00
None.

Free.

Free.

,408 75

-

3,525 25
Free.

23,225 00
Free..

198,128 33

156,453 05

,-

Free. ,
25,440 70

245 25

15
15.
15
15
15

15
15
15
Free.
26,445-62^ 15

None.

^ None.

15
15
15

Free

25
25
82,198 53
' 21,156 50 '"'25"

322 04

Free

7 50
3,555 00
None.

25
- 25
25-

18,580 00 : 25
170 80
"'25"
25
25
125,162 44

Free.

15
15
15
15
15
15

25
25

'"25.
.'730 40 • 25

1

Free.
Free.
22, 502 .33
49,340 61
Free

25
25

25
20

20
20
20

Fre6.
Free.
Free.
82,581 50
30,415 00
Free.

193 22 253
254
255

'

257
258
, 547 80 259
6,086 06 260
1,718 51 261
229' 30 262

118,877 00

13,935 GO 264
170 80- 265
266
267
9*3,871 83 268

95,009 25
15,264- 45

270
271
61,648 90 272
15,867 38 1 273

2,115 15
113 70

•

•

Bronze liquor.
Bronze powder.
Burgundy pitch..
Butter.
Cables arid cordage, tarred or untarred.
Calomel, and other mercurial preparations.
Camphor, crude.
Caps, gloves, leggins, mits, socks, stockings, wove shirts arid drawers, made
on frames, composed wholly of cotton, worn by raen, woraen, or children,
Cedar wood, ebony, granadilla, mahogany, rosewood, and satinwood, unmanufactured.
Chocolate
Chromate of lead.
'Chromate, bichromate, hydriodate, and
prussiate of potash.
Cobalt.
_ . ^ .
Coculus Indicus. '
Copperas, or green vitriol, or sulphate
oflron.
Copper rods, bolts, nails, and spikes.
Copper bottoms. Copper in sheets or plates, called braziers' copper, and other sheets of copper not otherwise provided for.
Cotton bagging.
Diamonds, glaziers', set or not set.
Felspar. •
Fig blue.
Fish, foreign, whether fresh, smoked,
salted, dried, or pickled, not otherwise provided for.
Fish glue, or isinglass..
Fish skins.
Flaxseed.
Flax, unmanufactured.

td

»^

O
H
O

ffi,

3
>
o

td

w

^
^

No. 11.—COMPARATIVE STATEMENT—Continued.

o
u
<X)

t

One year.

Average for six. - S
years.'

0

One year.

P.-

90
20
90
90
20
20
20
20
20
90
30
90
20

Average for six
years.

1 25

20
40
60
80
00

237,954 40

90
None.
90
89 20
90
20
57 40'
90
20
None.
20
90
20^ • 189"20
20
5, 653 40
20
309,013 20
20323,611 60



$14, 490. 98
.3,139 25. ''"'25'
,123,948 33
.
• 363 03

25.
25
25
25.
25

194, 352 60

25

None.

25

. . . .
216 67

Free.
$2,738 00
Free.
209,778 50
672 50
•

j

^

'

Free.
$3, 924 06
Free.
154,935 41
• .453 78

'

297,443 00

242,940 75

Free.

Free.

^ Free.

Free.

Free.

Free.

"'25'
None. 259 85
4,325 89
186, 407' 89.
189,774 80

'"25'
25
2525
- 25
25

1

One year.

Average for six
years.

236
7, 066
386, 266
- 404,514

50
75
50
50

324 81
5,407.36
'233,069.86
237,218 50

15
15
15
15
15
15
15
15

,• .

15

178,465 80

15
15
15
15
15
15
15
15
15
15
15
15

6
.B
0

.

,

Articles,

1
pi

i5

25

•

PH-

15
15
15

25
25
25
$18,470
2,190
305
167,822
538

Committee's bill.

Secretary's project.

Existing tariff.

$13,852
1,642
229
125,867
403

40 '
80
20
10
50

66 90
43 05

92,961
272

145, .764 45
1

162 50
None,

None.
141
4,240
231,759
242,708

$10,868
2,354

274275
276
277
24" 278
44 279
280
25 ^"231
27 282
283
284
285

90
05
90
70

194
3,244
139,805
142,331

89
42
92
10

Flour of sulphur,
Frankfort black.
F r e n c h chalk.
•
Fulminates, or fulminating power.
F u r s dressed on t h e skin.
Glue.
Green turtle
Gunny cloth and gunny bags.
Gunpowder.
H a m s . (See Bacon.)
H a t s of wool
H a t bodies made of wool, or of which
wool shall be a component material.
2 8 7 . Hempseed or linseed and rapeseed oil,
and all other oils used in painting.
289 Indian corn and corn meal
290 Iris, o r orris root.
291 Iron liquor,
292 Ivory, or bone-black.
293 J u m p e r berries.
'
294 L a c spirits.
295 L a c sulphur.
296 Lamp-black.
297 L a r d .
298 Leather, tanned, bend or sole.
299 L e a t h e r , upper, of all kinds.
300 L e a d in pigs, bars, or sheets.

o
O

ffi-

>
a

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m

24 00
None.

20
20
20
20
20
20

34 60
373 91 ,

87' 20

54 65

35,398 00

,

25
25
25
25
25

43
30 00
- None.
467
Liquorice root,free.......
109 00
68

23,749 96

'- •

20
20
^20

25
39
...
31

18 00
None.
65 40
: 26,54'8'-50

25 95 301 .Leaden pipes.
• 280 18 302 Leaden shot.
303 Liquorice paste, juice, or root.
40 99. 304 Litharge.
305 Malt.
•. 17,812 47 ' 306 Marble in the rough, slab, or block, un-

Free.

Free.

Free.

Free.

307
308
309

Free.

Free.

310

25
25

20

312

20

48,012,20

42,739 47

25

60,015 25

53,424 33

36,009 15

32,054 60

20
20 i
20

?5;804 20
54,024 20

20,522 97
11,539 06

25
25
25

44,755 25
67,530 25

25,653 71
14,423 82

26, 853 15.
40,518 15

314
15,392 23 315
8, 654 30 316

20

16,003 00

15,899 93

25

20, 003 75

19,874 91

12,002 25

11,924 95

20

318
319

25
•

20^
20
20

20
20
20
20
20
20
20"
20
20:

25,165 00
34 00
719 40

19,624 76

•25

-529 37
376 29 *"25'

25

.-......,.




•

•

• • " "

25
25
25
25
25
25
25
'25

31,456 25

•.

Free.
899 25

24,530 95

.18,-873 75

Free. - •
470 36

15
15
15
15
15
15
15
15
15

25 50
539 55

14,718 57

320

397 02, 321
282 22 322

324
325
326
327
328
329
330
331
332

manufactured.
Marine coral, unmanufactured.
Metals, Dutch and bronze, in leaf.
Metals, unmanufactured, no,t otherwise
provided for
Mineral and bituminous substances in a
crude state, not otherwise provided for.
Needles of alP;kinds, for sewing, darning,
knitting, or otherwise.
Nitrate of lead.
Oats and oatmeal.
Oils, neatsfoot and other animal oili
spermaceti, whale, and other fish oil';
the produce of foreign fisheries.
Osnaburgs, unbleached and uncolored,
ticklenburgs and burlaps.
Paints, dry or ground in oil,.not otherwise provided for.
Paper-hangings, and paper for screens
or fire-boards.
Pearl or hulled barley.
Periodicals, and other works in course
of printing and repiiblicatiori iii the
United States.
' ,
Pitch.
. .
Plaster of Paris, when ground.
Pork. (Seebeef)
Potassium. _ ^
.
Prussian blue.
. .
Putty.
Quills.
Red chalk.
Bice or paddy.

^

'O

o
ffi

m

•

No. 11.—COMPARATIVE STATEMENT—Continuedo
Committee's bill.

Secretary's project.

Existing tariff.

-(J
UK
PH

Average for six
. years.

Oneyear,

1
20
20
20
30
20
20

o

-

PH

©

Average for six
years. .

•A ^
Free.
$.365 00
31,452 00
4,409 40

-. $1,551 69 •
22, 487 49

25
-25
25

.9

XH

One year.

$456 25
26,210 00 .
Free.

Free.
$1,939 61
18,7.39 58
" Free.

• 25

<D
PH

<»

One year.

.1
15
15
15
15
15
15

Average for six
years.

Articles,
d
12?

.

$273 75
15,726 00
3, 307 05

333
334
$1,163 77 335
11,243 75 336
337
338
340

'15

Free.

Free.

15

20

Free.

Free.

15

343

20

Free.

Free.

15

345

Free.

Free.

15
15

346
347

"

20
20
20
20
20
20
15
.-20
20

25
10,117
• 6
6,038
882
. 351,581
125,287

20
00
40
8070
00




1,408
772
203,024
65,557

15
Free.
Free.
15
Free.
Free.
1,760 20 15
25
7, 548 00
16
965 35 15
1-, 103 50
28
25
52 > Bars , cast, shear, and German, fr(3e. | . 5
81,971 75
156,708 75
73 \ 25
15
25

7,587
4
4,528
662
445,546

90
50
80
10
95

348
349
1, 056 12 350
579 21 351
252,192 82 352
354

Roll brimstone.
Roman cement.
Rye and rye flour.
Saddlery, common, tinned, or japanned.
Sago.
Sal soda, and all carbonates of soda, by
whatever name designated, not otherwise provided for.
Silk, advanced in manufacture, but not
further than singles, tram, and organzine, in the gum, not otherwise provided for. (See line 555.)
Skins, tanned and dressed, of all kinds,
not otherwise provided for. (See line
299.) .
Skins of all kinds, not otherwise provided for.
Slate pencils.
Spermaceti candles and tapers. (See
wax candles.)
Sponges.
Spunk.
Starch.
Stearine candles and tapers.
< Steel, in bars, cast, shear, or German,
\ and in plates, sheets, or otherwise.
Stereotype plates.

o
©

ffi
1^

>
O
td

Ul

20 1
20
20
90

on

.........-.....
2,883 40
603 40
"1,230 00

20

•^ •

90

1,355 20^ 396 60

20
20

61,117 80

2," 176" 30
112 30

25
25
25

39,173 13

'"25"
25

,

Free.
754 25
Free.

Free.
140 37
Free.

Free.
Free,

Free.
Free..

76,397 25

_ 2,162 55
• 452 55.
922 50

1,016 40297 45-

|

45,838 35

48,966 41

355
i, 632 23 356
84 23- 357
358
359
360
361
< 362
363
364
29, 379 85 ' 365

y

1
90
20

1,240 80

925 87

25
25

1,551 00

20

139 20

60 13

25

174 00

20
20
20

339,310 20
13,81160
1,246 00

257,229 55
7,624 69
2,242 21

25
25

96,546 60

57,341 00

90

20.

30
30

. 1 2 3 , 7 6 9 80.
800,915 40

•-

""25'"
25

79,294 82
607,482 90

-

90

75 16

449,137 75
17,264 50
Free.

321,536 93
9,530 86
.
Free.

120,683 25

71,676 25

Free.

25V

1,157 34 '

Free..

Under 16 andab ove 50c, free. )
417,429 50— 316,601 83/V
estimated..

15

930 60

694 40

366 Vermillion.
367 W a s candles and tapers, and spermaceti ditto.

104 40

4510

368 Whalebone, the produce of foreign fish-




2,980,^43 86

269,482
• 10,358
934
72,409

65
70
50
95

61,884 90
400,457 70

192,822 16 369
5,718 52 1 370
1,681 66 1 371
372
43,005 75 ' 373

Wheat,' and wheat flour.
White and red lead.
Whiting or Paris white.
White vitriol or sulphate of zino.
Window glass of every description, including broad, crown, cylinder, sheet,
or rough glass, and not otherwise provided for.

31,647 41 ' 376 Wood, unmanufactured, not otherwise
provided for, and firewood.
303,741 45 ' 378 AVool, unmanufactured.
379 Woolen listings.

3,925,793 53

2,669,460 52

o
O

eries.

25
4,499,383 3'?

Still bottoms.' (See copper bottoms.)
Sulphate of barytes, crude or refined.
Tallow caudles.
Tapioca.
Tar.
Ticklenburgs. (See osnaburgs, line 318.)
Type metal.
Types, new or old.
Vanilla beans.
Verdigris.
Velvet in the piece, composed wholly of
cotton.

3,209,178 85

2,100,143 11

ffi

>
Ul

No. 11.—COMPARATIVE STATEMENT—Coiitinued,
• Secretary's project.

Existing tariff.

o

Committee's bill.
+3

One year. - Average for six
- years.

• PH

Ut
(V
PH

i

o
UH

One year.

Free.

20

<£>

Average for six
<D
years.
Is

P H

Free.

One year.

Average for six
years.

10

,

20
20
20
20

'

$1,071 00
1,141 20
None.
1,777 60

2020
20
15
20

1,719 20
None.
4,561 00
4,697 10

20
15

165 20.

1,401 16

Free.
' Free. •
Free.
Free.

Free.
Free.
Free.
Free.

10
10
10
10

$535 50
570 60
None.
888 80

Free.
Free.
Free.
Frae.

Free.
Free.
Free.
Free.

10
10
10
10
10

859,60
None.
2,280 50
3,131 40

Free. •
Free.
Free.
Free.
Free.

Free.
Free.
Free.
Free.
Free.

10
10
10
10
10

82 60

Free.

Free,

10

. 25

20

1,002 40
268 60
.1,174 60

20

None.

90
90^

$1,310 02




^

1,547 92

501 20,
134 30
587 30
None.

$655 01
700 58

773 96

o

Articles.

A'
381 Acids—acetic, benzoic, boracic, chromic, citric, muriatic, white and yellow, nitric, oxalic, pyroligneous, and
tartaric, and all other acids of every
description, used for chemical or medicinal purposes, or for manufacturing,
or in the fine arts, not otherwise provided for.
386 Aloes.
.
.
387 Alum.
388 Amber.
389 Angora, Thibet, and other goats' hair or
mohair, unmanufactured.
391 Aniseed.
392 Animal carbon.
393 Antimony, crude and regulus of.
394 Arsenic.
395 Articles, not in a crude state, used in
dyeing or tanning, not otherwise pro. vided for.
397 Asafoetida.
398 Bark, quilla.
399 Bismuth.
400 Bitter apples.
401 Blue or Roman vitriol or sulphate of
copper.
402 Boucho leaves.

o
O

ffi

>
o
Ul

15
20
20
20
20
20
10^ See

None.
9,349 60
None.
45 60
diamonds, &c.

20
20
20.
25
20
10 1

2,02.3 80

15
10

2,539 65

15
•20
20
10

301
8,056
47
2,210

.

80
00
20
00

> :

"

.

25

2,872 17

25

1,71(3 70.
6,474 13

20
10

.997 80
106,430 00

Free.

Free.

Free.
8, 056 00
Free.
Free.

Free. Free.
Free.
Free.

8,832 55

63 60
None.
5,917 20
10,743 00
1,236 60
, - 118 00

Free.
Free.
Free.
Free.
Free.
Free.
Free.

Free.
2,872 17
"- Free.
Free,
Free.
Free.

Free.
Free.^

2,292 52

2,069 70
79,056 00
1,455 80
6,223_90

15
20
20
10
20
20
20 1

10.
20
15 1

•

Free.
Free.
Free.
Free. •
• Free.
Free.
Free. ,

.

• ."None.
. 4,674 80
None.
: 22 80
' See diamonds,
'

Free.
Free.
Free. ^
Free.

Free.
Free.

Free.
Free.

Free.
Free.

Free.
Free.

Free.
Free.
936 50

Free.
Free.
465 27

150
3,222
23
2,210

!,

9040
60
00

1,693 10
•".

°

1,379
39,528
727
6,223

Free.
Free.
Free.
, Free.

Free.
Free.
Free.
Free.

1,011,90

1
1

80
00
90
90

42 40
None'
2,958 60
10,743 00

,25

56,273 70
12120
561 90




-

66,848'61
23,501 33
279 16

25

j

618 30
59 00
498 90
106,430 00
. 56,273 70
,• 60 60
374 60

403
404
405
406
407
408
409

Brazil p.^ste. (See diamonds.)
Breccia.

Brimstone, crude, in bulk.
Bromine.
Cadmium.
Calamine.
Cameos and mosaics, and imitations
&c.
thereof, not set.
410 Cantharides.
411 Carbonate of amnaonia.
412 Cassia buds.
\ • 1,148 87 413 Castor oil.
414 Ca.storura.
1,710 70 415 Chrbnoraeters, box or ship, and parts
thereof.
4,316 09 416 Codilla, or tow of hemp or flax.
417 Compositions of glass or paste, not set.
(See diamonds, &G.)
1,528 35 418 Cork-tree bark, Unraanufactured.
419 Creara of tartar.
420 Cubebs.
8,832 55 421 Diamonds, gems, pearls, rubies, and
other precious stones and iraitations
thereof, w^hen" not set.
423 Dragon's blood.
424 Dried pulp.
,
425 Emery.
426 Engravings or plates, bound or unbound.
427 Ether.
428 Extract of indigo.
429 Extracts and decoctions of logwood and
other dye-woods, not otherwise provided for.
Extract
of madder.
431
" " ° 6 M 4 8 ' 6 l ' 432 Furs, hatters', dressed or undressed, not
on the skin.
28,501 33 433 Furs, undressed, when on the skin.
434 Gamboge.
' ' 186 li 1 435 Gold and silver leaf.

5^

o
o
ffi

Oi

Noo Ilo—COMPARATIVE
Existing tariff.

-

OH

S

One year. .

20
20

$583 40

10

33; 045 10

10
10-

63, 023 50

9,0
20
20
20
20
2>
20

1,887
None.
1,219
68
665

"l5
10

None.
2, 424 50

20
20

69,328 60
6,154 60

20

Average for six
years.

PH

^

.

One year.

•

Average for six
years.

Free.
Free.

Free.
Free.

Free.

Free.

Free.
Free.

Free.
Free.

None.




,

,
"-$40,078 41

.S

Ut
©
PH

One year.

©

10
10

10
10

'

Average for six
years. .

CH-H

O

$291 70.

436
437

33,045 10

439

63,023 50

440
441
443
444
445
446
447
448
449

Free. •
Free.
Free-.
Free.
Free.
Free,

10
10
10
10
1010
10

943
None.
609
34
332

Free-.
Free.

Free.
Free.

10
10

None.
2,424 50

451
452

Free.
Free.

Free.
Free.

10
10

34,664 30
3, 077 30

$.20,039 21 453
454

Free.

Free. ^

10

None.

90
50
00
80

Articles,

1

Free..
Free.
Free.
Free.
Free.
Free.

25
80
00
00 .
60

©

o

-

'

Committee's bill.

Secretary's project.
o

CD

STATEMENT—Continuedo

455

Guttapercha. .
Hair, curled, moss, seaweed, and all
' other vegetable 'substances used for
beds or mattresses.
Hair of all kinds, uncleaned and unman-.
ufactured.
Hempseed, linseed, and ra,peseed.
India rubber in bottles, slabs, or sheets.
unmanufactured, and the milk of India
rubber.
Iodine.
Ipecacuanha.
Iridium.
Jalap.
Manganese.
Manna.
Medicinal drugs, roots, barks, and leaves
in a crude state, not otherwise provided for.
Mineral kermes. (See line 525.)
Music and music paper, with lines, bound
or unbound.
Opium.
Osier or willow prepared for basket
makers' use.
Patent mordant.

o
O

K
H

20 1
20
20
20
.

-3,491 80

20
20
10
20

1,600
. 373
3,511
1,404

20
,20
20
20
20
20
20
20
20 y
15
15
30
30

.

.

9,36.2 is'o

40
40
60
20

j

- ''

12,666 00

Free:
Free.Free. .'

Freel
Free.
Free.

i,745 90
800
. -186
. 3,511
.~
,
702

Free.
Free. '
Free.
Free.

Free.
Free. '
Free.
• Free. .

None.
4 60
124 00
7,040 80
40,654 80
706, 482 60
3,536,40

2 66
-

4 00
4,689
11,247
437, 420
3, 010

25
82
25
00
80
36 ' " ' 2 5 '

467
468
469
470
471"
472
473
474
475
476
477
478.
479

Free.

6,333 00

Free.
Free.

Free.
Free.

None.
328 80

. Free.

- Free.

Free.

Free.

Free.
Free.

' 1,600, 159 40
None. •
2, 375 30
9,019 80^




230,368 82

858,254 14 .
None.

.

Free.

Free.
Free.

Free. *
Free.

•" F r e e .

Free;
Free,

1 33

2 00
2 30 ^
62 00
2,344 91
3,520 40
5,623 50
20,327 40
291,613 87
470,988 40
2,006 91
2,35760 ,

Free.
Free.

Free.

, 8,992 50

!

459
4,681 00 460
461
462
463
464
465

Free.

25
25

321,212 90 1230, 368 82 i \ 481
482
483

3, 337 44 1
, Free.
Free.
• Free.

480

10,904 50
|

456

|

1,229,993 4)
None.
1,187 65
9,019 80

Paving stones.

457 Paving and roofing tiles and bricks.
I 458
Pho8pha,te of ammonia.

20
70
60
10

25

321,212 90

5
10 ..
5

\

. 63 00

• 25

.' ' 5,452 25
10
15

1

Free,

- Free. •

126 00

Plumbago.
Quicksilver.
Rags, woolen and worsted. (See line 543;
raised to 10 per cent.)
Rhubarb.
Saffron and saffron cake.
Sal ammoniac ? (See line 550.) ,
Salts—Epsom, Glauber, Rochelle, and
all other salts and preparations of salts,
not otherwise provided for.
Sarsaparilla.
Seppia.
Sheathing paper.
Smalts.Spirits of ammonia.
Spirits of turpentine. Squills.
'
Sugar of lead.
Sulphate of quinine.
Terne tin-plates.
Tin foil. .
Tin, in plates or sheets. • (See tin plates.)
Tin plates galvanized, not otherwise
provided for. (See tin, in plates or
sheets.)
Waste or shoddy. (Raised from 5 to
; lOpercent.)
Watches and parts of watches.
Watch materials of all kinds.
(L
Zinc, spelter, and teuteneque, in sheets?
(See line 570.).

o

pi
H-

o
H

ffi
td

o

td
Ul

671v883 52 1
None.

485
486
487

Alcornoque
-..'
Annate, rancon, or Orleans
Argol, or crude tartar.

.CO

No. II.—COMPARATIVE STATEMENT—Continued.
Secretary's project.

Existing tariff.

Committee's bill.
-"©•

O
Ul
©

Oneyear. .

Average for six
years.

Free.
Free.

10
5
10
10

1

One year. - Average for six
years.

$16,166 80
; 71,-962 40

$14,598 86
58,776'20

Free.
Free.

Free.
Free.

- ©
PH

One year.

S
5
5

Free.
Free.

©

5
5

.-.

Average for six
years. .

.a
'H-H

O

488
489

$8, 083 40
35,981 20

$7,299 43 491
. 29, 388 12 492

•

5

Free.

Free.

5
5

606 45

604 86 495
496

Free.
Free.
Free.

5
5
5

12,686 55

80

Free.
Free.
Free.

67 40

10,229 55 497
498
499

80

Free.

Free.

5

1,547 30

500

5
5

20,780 65
8,490 50

5

•.76,464 75

606 45•

5
12,686
10
10
114
5
10 > 2,876
20
10.
41,561
10
16,981

55-

604 86
10,229 55

30
00

11,243 08

Free.
Free.

Free.
Free.

5

76,-464 75

61,822.28

Free.

Free.

10

438
125
40
85

5 •

10
10

70
45
30
80 •




. Free.
Free.
Free.
Free. .

^

Free.
Free.
Free. .
Free.

5
5
'.5
5

219
125
20
42

35
45
15
90

5Q1\
5,621 54^ 502
50r?
504
.61,822 28) 505
506
507
508
509

Articles.

Barilla.
Bells, when old, or bell-metal fit only to
be remanufactured.
Bleaching powder, or chloride of lime.
Books printed, magazines, pamphlets,
periodicals, and illustrated newspapers, bound or unbound, not otherwise
provided for.
Brass in pigs or bars.
Brass when old, and fit only to be remanufactured.
Bristles.
Building-stonesChalk, not otherwise provided.for.
Clay, unwrought.
Cochineal.
Cocoa.
Cocoa shells.
Copper in pigs or bars.
Copper when old, and fit only to be remanufactured.
~ Cudbear
Flints
Fu'llor'fi earth
Gold-beaters' skins.

td

o
H

o
!2|.

5:^

a

td
m

o
o

10
5
10
10
20'
10
10
10
10 i
.
5
10
5
5
10
5
5
10
10
5
5
10

. . o .

. « • • . .

•, Free

Free.

......

'1

510
511
512
513
514
515
516
517
518
519

25

18,461 00
None.
None.
178
2,199
4,783
1,821
128,236
6,524
51
None.
None.
8,061

30
30
10
75
70
85
95

87,926 06

',
.

90

1,373 70
None.
2,805 50
172 15
' 34 90,

-

la 90
3,778 30
274 70
•. 217
216
49,141
3,273

10 1 .• •

10
30
85•
00

21 50'




112 80

45,524 68

9,230 50
None.

Free.
Free.
Free
Free.
Free.
Free.
Free
Free.

F"ree
Free
Free
Free,.
Free '
Free
Free
Free

Free. •
Free.
Free.
Free.
Free.
Free.
Free.

Free
Free

Free
Free , '
Free.
Free

Free.
Free.
Free.

Free.
Free.
Free

Free

25

10
5
5
10
10
10
10.
5
5
10
10
5
10

. . . .

Free.
Free.
Free. Free.
Free.
' Free.
Free.
Free.
Free.

Free
Free.
Free
Free
Free.
Free. ^
Free -^
Free
Free

Free.
Free.
Free.
Free.

Free.
Free
Free
Free .

Free.

®

Free

None.
. 89 15
1,099 65
2,39155
1,821 75

1

64,118
6,524
51
None.
None.
8,061

'

1
i
1

35 "
85
95

43,963 03 521
522
523
524
525
526
527
528
529
530
531

90

686 85
•

None. .
2,805 50
172 15
17 45.
• 9 45
1,889 15
• 274 70

i
j

1

108 55
108 15
49,14185
. 1,636 50

10 75

112 80

45,524 68

532
533
534
535
536
537
538
539
540
541
542
543
544
546

Granilla. (See cochineal, line 501.)
Grindstones, wrought or unwrought.
Gum arable and gum Senegal.
Guin Barbary.
Gum copal.
Gum, East India.
Gum Jedda.
Gum substitute, or burnt starch.
Gum tragacanth.
Horns; horn-tips, bones, bone-tips, and
teeth, unrnanufactured.
Indigo. •
Ivory unmanufactured.
Ivory nuts, or vegetable ivory.
Kelp.
Kermes. (See line 451.)
Lac-dye.
Lemon and lime juice.
Lime. .
Madder, ground.
Madder root.
Maps and charts, not otherwise provided
for.
Natron.
• >
Nickel.
Nutgalls.
Nux vomica.
OiiSj palm and cocoanut.
Orpinient.
Palm-leaf, unmanufactured.
Pearl, mother of.
Pewter, when old and fit only to be remanufactured.
Polishing stones.
Puraice and pumice-stone.
Rags, not otherwise provided for;
Ratans and reeds, unmanufactured^ not
otherwise provided for, .
Rotten-stone,

pi
td
O

o
ffi
td

O
td
Ul

Oi

^

Noo Ilo—COM?ARAT.IVE STATEMENT—Continuedo
Existing tariff.

One year.

Average for six
years.

©

©

o

O
PH

Committee's bill.

Secretary's project.

.

PH

Average for six
years.

One year.

53 PH

One year.

©'

Average for six
years.

1
5

$295,969 55

$220, 631 56

170 20
10
5
10
5
5
15

32,151 85
.76- 70
4 85
1,977 00
106,813 80

33,458 35
800 03
65,359 80

]....

Free.

Free.

5

$295,969 55

Free,
Free.
Free.
Free.
Free.
Free.

Free.
Free.
Free.
Free.
Free.
Free.

5
5
5
5
5
5

170 20
32,190
4
1,977
35,604

20
85
00
60

Free.
Free.
Free.
Free.

Free.
Free.
Free.
Free.

5
5
5
5

42,272
5
. 9,838
6,071

15
55
90
60

Free.
Free.
Free.

Free.
Free.
Free.

5
5
5

33 55
36,211 65

Free..
Free.

5
5

155 10
None.

$220,631 56

o

1
547

.549
550
33,858 36 551
553
554
21,786 60 555

10
20
"5
10

84,544
22
9,838
12,143

20
5
5

134 20
36,211 65

5
5

155 10
None.

30
20
90
20




70,162 12
18 27
2,909 92

25, 576 33

Free.
Free.

^

35,081 06
4 57
1,454 96

25,576 33

Articles.

558
559
560
561
563
564
565
567
568

Raw-hides and skins of all kinds, whether
dried, salted, or pickled, not otherwise provided for,
Safiiower.
Sal ammonia ? (See line 464.)
( Saltpetre, (or nitrate of soda or potash,)
I refined, partially refined, or crude.
Seedlac.
Shellac.
Silk, raw, with or without the gum, imported in the condition in which it
comes from the cocoon, not being
doubled, twisted, or advanced in manufacture in any way.
Soda ash.
Sulphuric acid, or oil of vitriol.
Sumac.
Tallow, marrow, and all other grease and
soap stocks and soap stuffs, not otherwise provided for.
Terra j aponica, or catechu.
Tin, in pigs, bars, or blocks.
Tortoise and other shells, unmanufactured, not otherwise provided for.
Turmeric
Weld.

Pi
td
hd
O
pi
H

o

o

w

Ul

209 90

10
5
15

. 210 26

. 56,415 50

Free.
Free.

-

Free.

5

104 95

Free.

5

37,610 27

105 13

\
' 1 122,691 85

709,965 05

823,673 17

None. .

None.

569 1 Woad, or pastel.
\c Zinc, spelter, or teuteneque, unmanu570 < factured, not otherwise provided for?
( (See line 483.)

543,064 86

•

RECAPITULATION.
Committee's bill.

pi
td

Secretary's project.

Existing tariff.

opi
One year.

• Rate
per ct.

Average for six years.

}00
20

$3, 827,798 00
34,666,437 74

15

3,209,178 85

2,100,143 11

10 '

1,229,993 40

671,883 52.

5
Total.

1

823,673 17 43,757,081 16

.

$2,542, 039 00
24,476,181 26

543,064 86
30.333.311 75

One year.

Rate
per cent.

$3,827,798 00
40
30
25
20
1510
5

Average for six years.

Rate
per cent.

One year.

$3,827,798 00

$2,542,039 00

Average for six
years.
$2,542,039 00

l-H

I

54,244,592 26

38,365,679 29

25

43,881,522 51

31,100,978 93

>
o

td
w
58,072,390 26

40, 907-71ft 29 .

47,709,320 51

33,643, 018 93

NOTE.—The revenue collected during the year ending June 30, 1853, as stated in the Report on the Finances, was $60,964,929 15„though a (sraall) part of
that amount was derived from iraportations made previous to that period. The difference between that sum and $58,072,390 26, the product of the existing
tariff of preceding table for one year, is due to the amounts.collected on many articles known as ^' non-enumerated," which are not given. The revenue collected
on these articles does not enter ijito the calculations for the ayerage of six years of either of the schemes, but the various rates of admission are given in all iaistances.
^




ffi

, Noo 12^
Statement exhibiting the value qf manufiactured articles ofi domestic produce exported to fioreign countries^firomthe SOth day ofi Junej
184^5, to June 30, 1854:o
1846.

Articles.

W a x . . a o

o o o . . . . o . o o . o

oooo • . . . = .

Refined sugar. „ . . . . . . - — - Chocolate
.-.....-.a
Spirits from grain
....
Spirits*from raolasses..-.
Molasses
Vinegar
:
Beer, ale, porter, and cider.
,.
Linseed oil and spirits of turpentine
-— . .
Household furniture
-.
Coaches and other carriages
,.Hats
Saddlery
Tallow candles and soap
Snuff and tobacco
,
Leather, boots, and s h o e s . . . . . . . .
Cordage:
Gunpowder
:....
Salt
Lead
11
Iron—pig, bar, and nails
castings. - .... ..^.....
all manufactures of
Copper and brass, manufactures of
Medicinal drugs
Cotton piece-goods—
printed or colored
uncolored
oo
o



1847.

1848,

1849,

1850.

$162,790
392, 312
2,177
73,716
268,652
1,581
17,489
67,735

$161,527
124,824
1,653
67,781
293,609
2C,959
9,526
68,114

$134,577
253,900
2,207
90,957
269,467
5,563
13,920
78,»71

$121,720
129,001
1,941
67,129
288,452
7,442
14, 036
51,320

$118,055
285,056
2,26(1
48,314
268,290
14,137
11,182
52,251

159,915
317,407
87,712
74,722
24, 357
630,041
695,914
346,516
62,775
140,879
30,520
614,518
122,225
107,905
921, 652
62,088
200,505

498,110
225,700
75,369
59,536
13,102
606,798
658,950
243,816
' 27,054
88,397
42,333
124,981
168, 817
68,889
929,778
64,980
165,793

331,404
297, 358
89,963
55,493
27,435
670,223
568,435
194, 095
29,911
125,263
73,274
84,278154,036
83; 188
1, 022,408
61,468
210,581

148,056
237, 342
95,923
64,967
37,276
627,280
613,044
151,774
. 41,636
131,297
82,972
30,198
149, 35-8
60,175
. 886,639
66,203
220,894

229,741
. 278,025
95,722
68, 671
20,893
664,963
648, 832
193,598
51,357
190,352
75,103
12,797
.154,210
79,318
1,677,792
105,060
334,789

1,229,538
1,978,331

290,114
3, 345,902

353,534
4,866,559

469,777
3,955,117

606,631
'3,774,407

1851,

1852.

1853,

1854.

$91,499
149, 921
3,267
48, 737
323, 949
13,163
12,220
48,052

. $113,602
375,780
10,230
141,173
329, 381
17, 582
20,443
64, 677

$8.7,140
370,488
12,257
280,648
809,965
130,924
16,945
53, 385

145,410
362,830
199,421
103,768
30,100609,-732
1,143,547
458,838
. 52,054
154,257
61, 424
11,774
215,652
164,425
1,875,621
91,871
351,585

152,837
430,182
172, 445
80, 453
47, 937
660,054
1,316, 622
428, 708
62, 903
121,580
89, 316
32,725
118,624
191, 388
1,993,807
103, 039
263, 852

: 362, 960
714,556
184,497
91,261
48,229
681,362
1,671,500
'673,708
103,216
180, 048
119, 729
5,540
181,998
. 220,420
2, 097, 234
108, 205
327, 073

1,084,329
. 762,559
244,638
174, 396
53, 311
888,557
1,550,327
893,723
186, 766
211,665
159, 026
26,874
302,279
458,202
3,449, 869
91,984
453, 752

1,006^561
5,571,576

926,404
6,139,391

1,086,167
6,926,485

1,136, 493
3,927,148

$122,835
219,588
3,255
• 36,084
289,622
- 16,830
16,915
' -57,975

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twist, yarn, and thread.
.
other manufactures of
Hemp and flaxcloth and thread
bags, and a.11 manufactures of.
Wearing apparel
..._-.
Earthen and stone w^are
Combs and buttons
Brushes
:
- - - - — -Billiard tables and apparatus
Umbrellas, parasols, and sunshades.
Leather and morocco (not sold
per pound)
1
Fire-engines and apparatus
Printing-presses and. types . , . . . - - .
Musical instruments
Books and maps
Paper and stationery.
Paints and varnish
Manufactures of glass..."..-.. . . . . .
Manufactures of tin
Manufactures of pewter and lead..
Manufactures of marble and stone
Manufactures of gold and silver,
and gold leaf
Quicksilver..
Artificial flowers and jewelry
.
Trunks..'....... ^
.:
Bricks and lime.
Articles not enumerated
. Total
..
Gold and silver coin .

81,813
255,799

108,132
338,375

170,633
327,479

92,555
415,680

17,405
335 981

^ .37,260
625,808

1,183
10,593
207,-632
15,644
23,987
2,827
2,295
3, 395

1,647
6,376
1,211,894
23, 096
27,334
8,257
1,798
12,260

1,364
10,765
45, 140
6,521
35,945
3,110
• 1,583
2, 477

477
5,305.
47,101
'4,758
17,026
2,967
615
2,150.

495
"6,218
574,834
8,512
16,461
2,160
12
2,916

1,009
4,549
75, 945
10, 632
38,136
2,924
701
5,800

26,667
.9,802
43,792
25,375
63,567
124,597
52, 182
90,860
10,278
14,234

29,856
3,443
17,431
16, 997
44,751
88,731
54,115
71,155
6, 363
13, 694
11,220

16,483
7,686
30,403
38, 508
75,193
78, 307
50,739
76,007
12,353
7,739
22,466

9,427
548
. 28,031
23,713
94,427
86, 827
55,145
101,419
13, 143
13,196
20,282

3,660

4,268

, 6,241

4,502

24,420
10,613
12,578
1,379,566

.3,126
5,270
17,623
1,108,984

11,217
6,126
- 24,174
1,137,828

• 8,557
5, 099
8,671
1,408,278

11,139,582
423,85i

10,476, 345 12,858,758
62,620
2,700,412

11,280,075
956,874

11,563,433

.10,538,965

8,te

15, 559,170 12,236,949

34,718
571,638

22,594
733,648

49,315
422,560

5,468
8,154
250,228
18,310
28,833
4,385
• 1,088
8,^340

2,924
. 13, 860
239,733
53, 685
31,395
^ 6,612
1,673
6,183

24,456
55,261
200,420
33,867
37,493
9,486
3,204
11,544

13,309
9,488
71,401
55,700
153, 912
155,664
109,834
185, 436
27,823
16,426
41,449

18,617
16,784
47,781
67,733
217,809
119,535
85,369
194,634
23,420
18,-469
57,240

6,448
9,652
32,250
52,397
142,604
122,212
83,020
170,561
, 22,988
'14, 064
47,628

15,882
6,597
33,012
126,062
187,335
191,843
121,733
229,382
30,698
16,478
88,327

68,639

20,332

11,873

121,013
12,207
22, 045
3,793, 341

114,738
15,035
13,539
.2,877,659

66,397
27,148
32,625
3,788,700

1,311,513
94, 335
50,471
23,673
33,194
4,953,712

15,196,451. 20,186,967 18,862,931
2,046,679 18, 069,580 37,437,837

22,599,930
23,548,535

26,179,503
38,062,570

17,243,130

46,148,465

64,242, 073

.

9,800
3,140
39,242
21,634
119,475
99,696
67, 597
136,682
13,590
22,682
34,510
4,583

45,283
10, :!70
• 16,348
3,869, 071

38,256,547

56,300,768

,

F . BIGGER, Register.
TREASURY DEPARTMENT,-T^e^sfer's Office, Novemher 9, I S H .




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70

REPORT

ON T H E FINANGES.

No. 13.
Statement exhibiting the value and amount of duties on articles which were
imported during the fiscal year ending June 30, 1654, and now made
firee by tke reciprocity treaty.

Articles,

Grain, flour, and breadstuffs.
-.
Animals, free
- -.
dutiable
.-..
Fresh, smoked, and salted meat
- . ^.
Cotton-wool, free
Seeds, plants, shrubs, &c., f r e e . . . . . . . .
dutiable....Vegetables..
Undried fruits
Dried fruits
Fish of all kinds
Products of fish and of all other creatures living in
the water
_•
Poultry..
Eggs.
Hides and skins
Furs, undressed.
»
/Tails, undressed
-.
Unwrought stone
Unwrought marble
Butter..
Cheese
Tallow
,..-..-.
Lard
Horns
.
Manures
'
....
Ores of metals, free
dutiable
Coal...
Pitch,, tar, and turpentine
Ashes
1
Fire and other wood
All other wood
Pelts
Wool.
Fish oil
Rice
1
Broom corn
Bark...
Gypsum, ground
.^
free, unground
Grindstones
Dye-stuffs
_
.
Hemp, flax, tow, unmanufactured.,
Tobacco, unmanufacturM
Total.

Rate
ofduty Value of artiper ct.
cles.

20

$3,906,073 00
75,406 00
225,642 00
20 ^
5,184 00
20
125 00
18,210 06
555 00
20
102,806 00
20
13,692 00
20
31 00
20
901,671 00
20
20
20
5
10
20
10
4
20
30
10
20
5

1,016 00
5,500 00
34,729 00
13,920 00
8 00
10,758 00
4 00
126,811 00
127 00
37 00
837 00
1,421 00

20
30
20'
20
30
20
20
30
20

18,790 00
516 00
254,775 .00
75 00
4,441 00
728,688 00
574,051 00
24,639 00
69,182 00
-110,402 00'

Duties.

$781,214 60
45,128 40
1,036 80
111 00
20,561 _ 20
2,738 40
6 20
180, 334 20
203 20

i,100 00
1,734 45
1, 392 00
1 60
1,075 80
80
25,362 20
38 10
3 70
167 40

71 05
103 20
76,432 50
15 00
888 20
218,606 40

114,810 20
4,927 80
20,754 60
22,080 40

978 00
353 00
113,31,2 00
23,265 00
14,717 00

1,163 25
735 85

2,915 00
12, 696 00.

874 50
634 80

7, 398, 358 00

1,524,457 40

20.
20

30
5

195 60
70 60

TREASURY DEPARTMENT, Register's Office, November 21, 1854.




Y . m m ^ n , Register.

i

REPORT ON THE FINANCES.

U

No. 14.
REPORT OF THE FIRST AUDITOR.
TREASURY DEPARTMENT,

First Auditor's Ofiice, November 1, 1854. .
S I R : - I n obedience to your letter of,August 4, 1854, calling for a
report ** of the operations of this office for the past fiscal year, accompanied by any tables that may seem proper to exhibit its statistics,"
&c., I have the honor to submit the following:
'
The 4th section ofthe '' Act to provide lor the prompt settlement ol
public accounts," approved March 3, 1817, defining the duties of the
several auditors, contains a provision with reference to this office, as
follows: "
,
" That it shall be the duty of the First Auditor to receive all accounts
accruing in the Treasury Department, and, after examination, to certify the balance, and transmit the accounts, with the vouchers and certificate, to the First Comptroller, for his decision thereon."
The 12th section of the '* Act to establish the Home Department,"
&c., providing for the appointment o f a Commissioner of Customs,
transfers to that officer all the duties and powers of the First Comptroller relating to the receipts from customs, and the accounts of collectors or other officers ofthe customs, or connected therewith.
The following statement will exhibit the character and number of
accounts accruing in this office, under the provisions of the act before
recited, which have been received in the office, adjusted, and reported
to the First Comptroller or to the Commissioner of Customs, having,
respectively, the revision thereof, from the 1st July, 1853, to June 30,
1854:.
• •^
:
• • • '
Accbunts of collectors ofthe customs, as such:
These accounts embrace the revenues of the government (being almost its entire receipts) derived from the ibllowing sources:
Duties on merchandise imported.
Duties on tonnage of vessels.
'
Light money..
^
Maririe hospital money.
Fines, penalties, and forfeitures.
Storage on imported goods in public warehouses.
Additional duties under acts of August 30, 1842,. and July 30, 1846.
Net proceeds of sales of unclaimed merchandise.
Interest on duties not promptly paid.
Surplus enioluments. of collectors, naval officers, and sui veyors.
The 21st section of the act ofMarch 2, 1799, provides that the collectors ofthe customs '' shall, once in every, three months, or oftener if
they shall be.required, transmit their accounts for settlement," &c.
The treasury circular of June 15, 1853, requires the accounts of
customs to be rendered monthly.
The act of July 30, 1846, fixes the present rates of duties on mer



72

REPORT ON THE FINANCES.

chandise, and various laws from 1799 to the present year specify and
determine the amount receivable from other sources named.
These accounts, under the provisions of law and the ireasury instructions above cited, are rendered monthly, and are examined and
reported to the Commissioner of Customs, for his revision, withiri the
month next succeeding that for which they are rendered, except the
accounts of such districts as are too remote for the accounts to reach
the *office within the time specified.
These accounts embody numerous and voluminous abstracts of all
the m'^'rchandise imported into the districts from which they emanate,
together with the importers' or consignees' entries of the same, containing a description ofthe kinds and quantities ofmerchandise, with their
respective values in the country from which they are iriaported, and
the rates of duty chargeable under the present tariff. Abstracts also
accompany these accounts, of moneys received from the various other
sources before enumerated. They require thorough examination, and
involve almost innumerable calculations.
The number of accounts of this class adjusted'within the year was
1,810, involving an aggregate of collection, from the sources named, of
$89,739,221 16.
It is proper to state, that, in addition to this amount, the sum of
$1,837,634 10 was received as excels of deposites for duties unascertained, which has been refunded through the accounts of disbursements.
- Urider the decision and instructions ofthe Secretary ofthe Treasury
of September 8, 1853, in approval of my previous recommendation, the ,
revenue bonds in suit, outstanding on the 30th June, 1853, in the several collection districts in which they had been taken—some ofwhich
had been in suit and had encumbered the accounts almost from the
• origin of the government—were.transferred from the accounts of customs to' special accounts ofsaid bonds, and thereby much useless labor
saved in the preparation of the statements and reports on accounts of
customs.
The accounts of fifty districts had been in this manner encumbered,
and the amount thus transferred was $6,328,705 63.
'
/
Accounts of collectors of the customs as disbursing agents of the
• treasury:
These include all expenditures incident tothe collection ofthe revenue from customs, and are embraced under the following heads, viz:
iiayments to inspectors, weighers, gaugers, and measurers.
Official expenses of weighers, gaugers, and measurers.
Disbursements for revenue cutters.
Disbursements for revenue boats.
Disbursements in relation to appraisements.
Disbursements on account of contingent expenses.
Disbursements on account of public warehouses.
Payments to surveyors.
Payments to collectors,'naval officers, and surveyors, to supply deficiency of emoluments.
'
Collectors' commission on money deposited and drafts paid.
Debentures paid on goods exportedo



REFORT ON THE FINANCES,

73

, Drawback paid on domestic refined sugar.
Allowances to fishing vessels.
Excess of deposites refunded.
Payments to special examiner of drugs.
Miscellaneous expenditures.
<>
Under the provisions of the 21st section of the act of March 2, 1799,
these accounts are rendered quarteiiy, and are adjusted at the earliest
practicable date, within the quarter next succeeding that for which they
are rendered. These accounts, in most instances, are large and intricate, and require much care and thorough investigation in their settlement. , •
As the act last referred to allows a period of three months, unless
otherwise required by the department, for the rendition of these ac-r
counts after the expiration of the quarter, (which is deemed unnecessarily long;) and though there is now generally commendable promptness, yet, in some instances, the largest liberty of the law is taken ad;vantage of. It is therefore respectfully suggested that circular instructions be issued from the department, requiring thatthese accounts shall
be rendered within as early a period .of time.after they become due as
may be deemed expedient and practicable to insure yet greater despatch in their adjustment.
The number of accounts of this class reported -to the Commissioner
of Customs for his revision during the year was 851, covering disbursements, to the amount of $5,627,541 35..
This branch of the public service was increased during the last session of Congress by creating twelve new districts and ports of entry
and delivery, and six other's of delivery onty.
Much inconvenience has resulted to this office from the fact that one
officer approves and controls the official bonds of the collectors and
other officers of the customs, and another their accounts; while frequently the bond controls the account.
One case occurred in which an account was reported from^ this office,
and revised and approved bylhe Commissioner of Customs, as reported,
while it was not known nor suspected in either office.that the collector
had given a new bond, which rendered necessary a separation, and
new and difFerent statement of his accounts.
The First Comptroller was then requested tp informthis office officially, on lhe day of approval of all bonds of custom-house officers, of
that fact, which he has done, and much of the previous inconvenience
has thereby been remedied.
As, however, it is anomalous for one officer to control the accounts
and another the bonds—which in many cases determine the mode of
settlement ol these accounts—I would respectfully suggest that Congress be asked so to modify the 1st section ofthe act of March 2, 1799, as to give to the Commissioner of Customs the approval of the bonds of
collectors, naval officers, and surveyors ofthe customs.
In compliance with instructions firom the Secretary of the Treasury,
it. has been found necessary to report seven accounts fbr the penalty
provided by the 21st section of the act of March 2, 1799, in cases of
late officers of the customs, who, after being repeatedly called upon,
neglected or refused to render the accounts required by law.



74

REPORT ON THE FINANCES.

The amount of these penalties thus imposed within the last fiscal
year was $32,000.
Accounts of official emoluments of collectors, naval officers, and surveyors:
These accounts are stated uncier the general provisions of the acts of
7th May, 1822, 2d March, 1831, and 3d March, 1841, having references
also to the. several laws organizing the respective districts and ports.
The number stated was 317; the amount involved was $663,790 18.
Accounts of additional compensation of collectors, naval officers, and
surveyors:
These are stated under the provisions of the act of 7th July, 1838,
as revised and continued in force by the act of 21st July, 1840.
Number stated, 96 ; amount, $22,330 90.
^ Claims for the refunding of duties illegally exacted:
These are adjusted under and in pursuance of the provisions of the^
3d section of the act of 16th October, 1837, the 3d section of the act
of 8th August, 1846, and the 3d section of the act of 3d March, 1849.
The number of these claims adjusted during the last fiscal year was
309; amount paid, $102,384 99.
Judgments of United States courts against revenue officers, with
costs of suits in revenue cases, and claims for net proceeds of sales of
unclaimed merchandise:
The former ofthese are paid under the provisions ofthe acts of 16th
October, 1837; 8th August, 1846; 3d March, 1849; and the joint resolution of 14th February, 1850, in protection of United States officers
in carrying out orders of the Treasury Department in the execution of
laws believed at the time to be correctly understood and applied. The
latter are paid under.the provisions of the 56th section of the actof
March 2, 1799, and the 13th section ofthe act of August 30, 1842.
Number of these accounts reported during the lastfiscal year, 27;
amourit, $21,854 32. •
Claims for the return of duties paid on goods destroyed by fire while
on deposite in United J^^tates bonded warehouses:
These claims are adjusted under and in pursuance, of the provisions
ofthe 8th section of the act of March 28, 1854. Only two cases were
presented and reported prior to the 30th June, 1854, amounting to
$8,404 19.
Distinct-quarterly accounts of collectors of customs for moneys received under the " A c t to provide for the better security of the lives of
passengers on board of vessels propelled in whole or in part by steam,"
approved August 30, 1852:
These accounts are rendered in pursuance of treasury circular No.
.1, dated May. 10, 1853, and embrace receipts from the fpllowing
sources, viz :
,
.
Licenses to pilots and engineers.
Inspection of hulls and boilers.
Sale of fusible alloy.
,



REPORT ON THE FINANCES.

75

Fines and penalties.
The number of accounts of this class adjusted during the year is
163, covering receipts to.the amount of $43,209 75. The 31st section
of the act ot 30th August, 1852 provides that the sums derived froni
all the sources specified therein shall ^be accounted for quarterly, and
paid.over in the same manner as other revenue. It is suggested, with
the yiew to avoid an unnecessary multiplication of accounts, that this
class be dispensed with, and the collectors instructed to credit the
United St'ates in their general accountsof customs with all moneys
received under the act by separate entries thereof, accompanied by a
separate abstract, as in the cases of moneys received by them from
all other sources, and credited in said account. This course was
adopted originally by a large number of collectors, as being most in
acx3ordance with the intention of the law, and in some instances is
still adhered to; so that the change may be adopted without any embarrassment. A strict observance of the circular of the 10th of May,
1853, is, however, required in all cases.
Judiciary accounts:
• These embrace the expenses of the Supreme Court of the United
States; of the district and circuit cburts of the United States for the
several States and Territories; of marshals, attorneys, clerks, and commissioners, for fees, per diem, and mileage; sundry miscellaneous
expenditures; and the semi-annual return of emoluments of marshals,
attorneys, and clerks.
The circular of. the First Comptroller of the Treasury of March 15,
1853, requires that these accounts, excepting the two last mentioned,
shall be rendered "quarterly, or at the end ofeach half year." As Tar
as practicable, this. requirement has been complied with; but in most
instancies they are rendered for one or more terms of the court, which
are not confined to any specified period of time, but are limited only
by the amount of business to be transacted.
This class of accounts is growing rapidly iri magnitude and importance, owing to the increasing population of the country, and the establishment of additional judicial districts in the newly organized Territories;
while the work upon them has become so laborious and complicated ,
that a proper regard for the interests pf the government, and those
having business with it, requires additional clerical assistance in order
to insure speedy and efficient action.
The act of 26th February, 1853, entitled." An act to regulate the fees
and costs to be allowed to clerks, marshals," &c., extends its provisions only to the several States and the Territory of Oregon. This
limitation has been productive of much embarrassment and inconvenience so far as respects the Territories not included, the United
States judges, together with the officers of the courts in these Territories, having construed the law as embracing them within its provisions,
and have taxed and rendered their accounts-accordingly, requiring
their return by the accounting oificers for re-statement in conformity
with the provisions of the organic act of the Territory, which in some
cases has been refused, and in others neglected, producing, as a result,
much delay and confusion.



76

REPORT ON THE FINANCES.

These difficulties can only be obviated by congressional legislation.
It is therefore respectfully suggested, that the act of 26th February,
1853, be so amended as to extend its provisions to all the Territories not
now included, with an addition thereto of such an increase of per centage as will compensate for the©difficulties in serving process and attending courts in new and sparsely populated countries, as has been
done with respect to Cahfornia and Oregon, in the latter part of section 3d of the act before mentioned.
.
Ofthis class there have been adjusted within the year 643 accounts,
with a consequent correspondence embracing nearly as many letters ;
which, in numerous instances, involved much carefur and laborious
research. The amount of money disbursed under this head was
$718,084 83.
'
. .
Accounts for the payment of interest on the public debt:
In this class are included the payment of interest on transferable
stock of the United States loans created since 1841; redemption of
coupons on loans of 1842, 1843, 1848, and Texan indemnity; unclaimed dividends on United States loans, and payment of interest on
, United States loans made by order of the Secretary of the Treasury.
A very imperfect idea can be forniedof the time and labor required
in the adjustment of these important accounts, except by an examination in detaiL
'
The stock is distributed among several thousand persons, the interest
on which is payable semi-annually. A large amount is in the hands
of foreign holders, the dividends on which are drawn entirely by
ppwers of attprney, while that held in this country, amountino^ to'a.bout.
three-fourths, is drawn in the same manner. These powers of attorney
require careful examination, in order to ascertain that the payment^
have been legally and properly made.
.,
The number of accounts settled within the year was 45, involving
thedisbursement of $9,114,980 38.
.
Treasury notes presented for funding and redemption :
Of this class there have been 22 reports.
Amount of principal of notes funded
,
„»=. $2,200 00
Interest/.
„
.
100 66
2,300 66

Accounts fbr the payment of interest on treasury notes funded or
outstanding:
..
'
' •
' Of this class there have been six reports, including the interest
which has been paid during theyear..
These accounts are rendered monthly, in qornphance with the treasury circular of March 7, 1847.
^ The funds advanced to Assistant Treasurers ofthe United States, as
agents fbr paying interest on these notes, npw amounting to $3,773 09,
are of little or no public convenience, nearty all ofthe notes havingbeen




REPORT ON THE FINANCES.

77

presented at the treasury fbr redemption, or funding into United States
stock. It is suggested that the agents be directed to deposite in the
treasury the balances yet remaining in their hands for this purpose.
In support of this suggestion it may be stated, that at Boston, Phila^
delphia, and New Orleans, where accounts are still open, no payments
have been made later than July, 185'2 ; and at New York, the only remaining agency where there is an open account, the payments for the
last fiscal year aniounted to only $32 43. Any payments in future,
likely to be demanded, can be made directly from the treasury.
Redemption of United States war bounty scrip :
Ofthis class there have been stated within the year 24 accounts,
covering an amount of $4,425.
Mexican indemnity stpck redeemed:
Of this class there have been stated five accounts, covering a disbursement of $903 27.
'
Claims for property lost in the military service ofthe United States:
These reports are founded on awards made by the Third Auditor of
the Treasury in pursuance of the act of March 3, 1849, and were entirely for horses or equipage lost or destroyed.
Number of accounts stated, 14; amount paid, $925 26.
Accounts of inspectors of steam-vessels, for travelling and incidental
expenses:
Number of reports, 143 ; amount expended, $17,322 04.
Accounts fpr salaries of officers of the civil list, paid directly from
the treasury:
These enibrace the quarterly salaries of judges of the Supreme, district, and circuit courts o f t h e United States; marshals; attorneys;
governors and superintendents of Indian affairs ; secretaries of the Territories ; secretary to sign land patents; Commissioner of Public Buildings, and supervising and local inspectors of steamboats.
Of these accounts there have, been reported within the year 1,123 ;
amount expended, $250,068 87. ,
. The 33d section of the act of August 30, 1852, fixing the compen-*
sation of district or local inspectors, provides that they shall be paid,
under the direction of the Secretary of the Treasury, in the manner
officers ofthe revenue are paid. It is therefore respectfully recommended that, as all officers of the rev.enue are paid by the collectors
of thecustoms in the districts in which they are located, these inspectors be paid in like manner, andthat the collectors and disbursing
agents of the treasury be instructed to pay them accordingly; and that
they shall include in their estimates to the Commissioner of Customs,
for expenses of collection, &c., an amount requisite for the payment of
, these salaries, to be paid out of the appropriation therefor; with which
they will credit the United States in their accounts as disbursing agents,
and charge the amounts paid, accompanying the same with a proper




78

REPORT ON THE FINANCES.

abstract arid vouchers. The supervising inspectors can be paid in the
same manner.
The adoption of this suggestion will save a large amount of unnecessary labor to the department.
Accounts for the redemption of United States stocks:
This class embraces the redemption of stocks of the loans of 1842,
1843, 1846, 1847, 1848, and Texan indemnity stock, under special notices of the Secretary ofthe Treasury, in pursuance of authority vested
in him by, the Oth section of the civil and diplomatic appropriation
act ofMarch 3, 1853.
Number of accounts stated within the year, 1,947 ; amount of stock
redeemed, including premium and interest, $21,649,340 58,
Accounts of superintendents of lights:
^ These embrace all expenditures out of the general appropriation
for hght-house purposes.
Number of accounts stated within the.year, 416; amount expended,
$816,431 95.
Accounts of agents of marine hospitals :
These embrace expenditures out of the general appropriation for the
maintenance and support of marine hospitals for the relief of sick and
disabled seamen.
Number of accounts stated, 474; amount expended, $286,927 12.
Accounts of the Commissioner of Public Buildings:
These accounts'embrace expenditures out of numerous appropriations for various pnrposes in the District of Columbia.
Number of accounts stated, 150 ; amount of expenditure,
$556,441 95.
A practice has prevailed with this officer of rendering his accounts
at irregular periods of time. It is recommended that he be required
tp render them quarterly.
Accounts of contingent expenses of the Senate and House of Representatives, and of the several departments and bureaus of the government, excepting the General Post Office and Patent Office :
Number of accounts stated, 462; amount e.xpended, $1,008,435 98.
Accounts of the Coast Survey:
These embrace all expenditures for the survey of the coast of the
United States; of repairs of vessels employed therein; for fuel, quarters, &c., of officers of the army connected therewith ; and for standard weights and measures.
Number of accounts stated, 3 1 ; amount expended, $457,236 75.
Accounts of the Treasurer of the United States for general receipts
and expenditures :
These accounts embrace all moneys received by the government,
.excepting the revenues of the Post Office Department, and all payments on warrants drawn by the Secretary of the Treasury.



REPORT ON THE FINANCES.

79

The number of warrants drawn within.the year exceeded 20,000 ;
which, together with the drafts issued thereon, are required to be carefully examined in connexion with the Treasurer's account, and each
payment placed under its appropriate head of expenditure.
The statements and report of this account alone, for a single quarter,
cover upwards of 130 pages of folio-post paper; thus involving immense labor, and requiring much time, care, and entire accuracy.
Number of accounts stated within the year, 4 ; amount of expenditures, $70,780,779 20.
Accounts of the Treasurer of the United States for pay and mileage
of members of the House of Representatives:
Of this class there have been stated two accounts, covering expenditures to the amount of $321,342 57.
Accounts of designated depositories, under act of March 2, 1853:
Of this class there have been adjusted within the year twenty-nine
accounts, covering disbursements to the amount of $19,349 45.
Accounts for the construction of public buildings:
These embrace experiditures for the construction and repair of custom-houses, marine hospitals, light-houses, public'buildings in the.
Territories, repairs of the Congressional Library, under act of 19th
March, 1832, insane asylum near Washington, erection of bridge at
Little Falls ofthe Potomac, branch mint'in Califorma, and assay office
in New York.
.
Of these there have been adjusted within the year, 434 accounts;
amount expended, $1,862,616 05.
Territorial accounts: ^
' '
'
.
These embrace all expenses of the Territorial legislatures, and the
contingent expenses of their executive departments.
.
There have been adjusted within the year, 42 accounts; amount
expended, $161,946 95.
Miscellaneous accounts:
.
These accounts are so diversified in their character, that a description in detail is deemed unnecessary. Many of them are quite intricate,
and involve the payment of large amounts ^of money, and in the forms
of adjustment are without precedent in the office.
Number of accounts staled, 402; amount expended, $4,595,316 79.
Accounts of disbursing clerks for the payment of salaries:
These embrace the salaries of all officers and employes in the various
departments and bureaus of the government.
Nurnber of accounts stated, 252; amount expended, $1,505,258 14Accounts of disbursing agents
missioners:
•
These include all payments of
said board.
>
Number of accounts stated, 4.;




of California Board of Land Com. .
salaries and contingent expenses of
'
amount expended, $95,739 77.

80

REPORT

ON THE

FINANCES.

Mint accounts:
Under this head are embraced accounts for the coinage of gold and
silver bullion, copper coinage, and ordinary expenses, including salaries of officers, pay of laborers, and contingent expenses; they are of
rgreat magnitude and intricacy, and Tequire much time and labor in the
examination of the voluminous vouchers and the complex calculations
connected with them.
Number of accounts stated within the year, 6 2 ; amount disbursed
for ordinary expenses, $701,099 74.
.
^ Accounts of withdrawal of applications for patents, appeal cases,
and money paid in mistake:
- Number of accounts stated, 8; amount expended, $20,470 31.
Balance and final accounts:
'
These arise in the case of all late officers, and in consequence of any
change in the official bond of a present offieer; the series of accounts
under each bond of such officer being separately closed. They embrace every variety of accounts stated in the office, and, with the number stated and the ariiount involved, are included under the heads
before enumerated to which they appropriately belong.
Number ofletters written within the year, 5,760.
Number of accounts recorded during the year, 10,326.
RECAPITULATION.
Accounts.

Nuraber of Amount of receipts.
accounts

Accounts of collectors of the customs, as such .
Accouuts of collectors uncier steamboat act.--.

1,810
163

$89,739,221 16
43,209 75
Amount of payments.

Accounts of collectors as disbursing agents of the treasury
Accounts of official emoluments of collectors, naval officers, and
surveyors
»
»
-. -<.-.-..
Accounts of additional compensation to collectors, naval officers,
and surveyors
,.
Claims for the refunding of duties illegally exacted
Judgments of United States courts against revenue officers, with
costs of suits in revenue cases, and claims for net proceeds of
sales of unclaimed merchandise
.' o
Claimsfor duties on goods destroyed by fire while in United
States bonded warehouses
-..-.,.-»
,Judiciary accounts
o
.^
„
Accounts for the payment of interest on the public debt..
Treasury notes presented for funding and redemption
Accounts for payment of interest on treasury notes outstanding*
or fundedl.
-'..•
....!.,..
Redemption of United States war bounty scrip
...^
Mexican indemnity stock redeemed
—'.....
Claims for property lost in the military service of the United'
O t a C e S Dcioeao a a o o o o aa m a a a . m a a o a a o s e o o a o s s o o a o e s o s a o o o o




<>«na

851

$5,627,541 35

317

663,790 18

96
309

22,330 90
102,384 99

27

21,854 32

2
643
45
22

8,404
718,084
9,114, 980
2,300

19
83
38
66

6
24
5

32 43
4,425 00
903 27

14

925 26

REPORT

81

ON THE FINANCES.

RECAPITULATION-Continued.
Accounts.

Number of Amount of payaccounts.
ments.

Accounts of inspectors of steam-vessels, for travelling expenses,
&c..-»
*
Salaries of officers of the civil list, paid directly from the treasury,
•Accounts for the redemption of United States stock
Accounts of superintendents of lights
-.
Accounts of agents of marine hospitals .^
-...
Accounts of Commissioner of Public Buildings
Accounts of contingent expenses of the Senate and House of
Representatives, and of the departments and bureaus of the
government, &c
Accounts of Coast Survey
Accounts of the Treasurer of tho United States for general receipts and expenditures
Accounts of the Treasurer of the United States for pay and
mileage of the members of the House of Representatives
Accounts of designated depositaries for additional compensation.
Accounts for the construction and repair of public buildings
Accounts, territorial
. = --.--.
Accounts, miscellaneous
-— Accounts of disbursing clerks for payment of salaries
Accounts of disbursing agent of California land commissioners.,
Accounts, mint
o
Accounts of withdrawal of applications for patents, appeal cases,
^&c..
-»..

143
1,123
1,947
416
474
150
462

$17,322
250, 068
21,649,340
816,431
286,927
556,441

04
87
58
95
12
95

1,008,435 98
457,236 75
70,780,779 20

2
29
434
42
402
252
4
62

321, 342 57
19,349 45
1,862,616 05
161,946 95
4,595,316 79
1,505,258 14
95,739 47
701,099 74.
20,470 31
Amount of penalties.

Accounts for penalties imposed under the 21st section of the act
of March 2, 1799
7
Number of letters written
o,.
5,760
Number of accounts recorded. = . = » . . . .
„ . , . . - . 10,326

$32,000 00-

I am, sir, very respectfully, your obedient servant,
T. L. SMITH, First Auditor..
Hon. JAMES GUTHRIE, Secretary of the Treasury.

Ex. Doc. 2-




82

REPORT

ON

THE

FINANCES.

No. 15c
REPORT OF THE SECOND AUDITOR.
TREASURY DEPARTMENT,

Second Auditor's Ofiiice, October 20, 1854o
S I R : In obedience to the request of the 4th August last, asking for
a report of the operatibns of this office for the fiscal year ending June
30, 1854, I have the honor to transmit herewith a statement showing
the number of money accounts settled, the expenditure embraced
therein, the number of property accounts examined aiid adjusted;
together with other duties performed, pertaining to the business of the
office. In'addition to which, I have to state that all the settlements of
money accounts have been promptly recorded on the journals and ledgers of the office, which are carefully kept up to the day; and an inspection ofthe appropriation ledgers and journals shows the exactness
with which all the transactions relating to appropriations in the treasury are recorded each day.
^
In relation to the inquiry whether I have observed any defects inthe
laws or regulations which govern this office, or apply to the public
service coming within its supervision, I report, that the only defect
which operates prejudicially to the public interest is the division between this office and the Third Auditor'^s ofthe settlement ofthe same
disbursing officer's account. I allude to the accounts of quartermasterSo
The one or the other office should have the settlement of this class of
accounts, or the disbursing officer should be compelled to keep his accounts separate, so that those pertaining to this office should be sent
here for settlement directly from the quartermaster's department, with
an account current and abstract of his disbursements chargeable to the
appropriations pertaining to this, office.
I presume that the transfer of all business in this office pertaining to
quartermasters'accounts might be made to the Third Auditor, and all
pension agents' accounts be settled in this office. I mention this because I suppose the one is about equal tothe other; if not, of course it
could be remedied by the transfer ofsome other branch of business. I
do not desire that there be assigned to the Third Auditor an amount of
business greater than I am wilhng to assume in return. The object is
to have all the accounts of one branch of disbursements settled in one
office, and not divided, as it is at present.
Very respectfully, your obedient servant,
P . CLAYJON, ^
Second Auditor,
Hon.

JAMES GUTHRIE,

Secretary ofi the Treasury.




^

REPORT ON T H E FINANCES.

83

Statement ofi the operations ofi the Second Auditor's ofiice, during tke fiscal
year ending SOth June, 1854, skowing the number qf money accounts settled, tke expenditure embraced therein, the number ofi property accounts
examined and adjusted ; together with otker duties perfiormed, pertaining
to the business ofi the ofiice ; prepared in obedience to the instructions ofi the
Secretary ofi the Treasury of the ^th August, 1854.
The whole number of money accounts settled is 2,097—embracing
an expenditure of $6,308,416 .18, under the following heads, viz:
Pay department ofthe army. „. „
. . = .$2,079,351 04
Indian affairs
2,408,364 25
Ordnance department ofthe army
»
1,072,984 84
Medical department of the army . <=
56=038 93
Quartermaster's department of the army—disbursed on
account of'' clothing ofthe army," contingencies ofthe
army, and pursuit and apprehension of deserters.... =. 512,896 12
Recruiting service of the a r m y . . . „«,
= „. = .-» = . „ .
46,727 95
Private claims paid. - . = . -«... . . „
=»
......
81,736 53
Expense of raising volunteers.
.,
-.„
5,527 08
Military asylum—including the adjustment of 665 accounts of deceased soldiers—paid to the asylum . . „.
44,789 44
6,308,416 18
Property accounts examined and adjusted
—
1,863
Private claims examined and rejected,,or suspended . . . . . . . . .
942
Recruits of the army registered . . .
=.. „ o
3,608
Requisitions on the treasury registered
1,739
Certificates of military service issued to the Pension Office—
3,295
Letters, papers, and accounts received, briefed and registered . 11,104
Letters written, recorded, and mailed
„»
5,438
Dead and discharged soldiers registered . . . . . . . . . . . . . . . . . . .
1,795
Private claims received and registered
„
.1,195
P . CLAYTON,
Secorid Auditor.
TREASURY D E P A R T M E N T ,

Second Auditor's Ofiice, October 20, 1854.




84

REPORT ON T H E FINANCESo

No. 16.
REPORT OF THE THIRD AUDITOR.
TREASURY DEPARTMENT,

Third Auditor's Ofiiice, October 21, 1854.
S I R : In compliance with the request contained in your letter ofthe
4th August last, to be furnished with a report of the operations of this
office lor the past fiscal year, accompanied by any tables that may
seem proper to exhibit its statistics; also, that if I have observed any
defect in the laws or regulations which govern this office, or a;pply to
the public service coming within Its supervision, I will state the same,
together with such amendments as may, in my opinion, tend to the
better despatch of the public business and the greater security of the
public interest, I have the honor to submit the following:
The operations of this office for the past fiscalyear have been of the
most arduous, responsible, and extensive character. The clerks composing the various divisions have been constantly and actively engaged ^
in the discharge of their duties, whereby the desirable end has been
obtained of bringing up the arrears of work and keeping up the current
business, so that any account or claim requiring despatch can now be
settled In either ofthe branches without material delay other than the
time necessaiy to an examination of the vouchers thereof, or investigation ofthe facts connected with the claim.
The following facts, in detail, and the accompanying bookkeeper's
statistical statement of the monetary transactions for the last two fiscal
years, will show more minutely the operations ofthe office..
In the second division there were two thousand six hundred and
eleven quartermasters' money and property accounts settled during the
fiscal year ending June 30, 1854, involving an expenditure on account—
Purchases and disbursements for the army, o f . . . . . . . « . $ 5 , 7 0 8 , 6 8 1 82
Unsettled accounts remaining, twenty-seven;
Involving an expenditure on account ofthe same object, of $783,217 24.
In the third division there were settled, during that year, five
hundred and twenty-two accounts. The disbursements for purchases and contingencies on account of subsistence of the army, as
ascertained in these settlements, not Including transfers
of money from one officer to another, amount to. . » . , .$1,435,749 50
The disbursements for the objects above specified in those
accounts, on file, (not yet audited up to the 30th of
June, 1854,) amount to
113,059 64
Total expenditureo.o.o_ O-OO- = . . = . . . ». = . = _ 1,548,809 20
By the acts of March 3, 1809, and March 3, 1817, It is made the
duty of this office to report the number of accounts on file on the 30th
of September of each year which remain unsettled. The report of
1853 shows that there were on file at that period two hundred and
nineteen accounts; the corresponding report of this year shows but
fifty—exhibiting a difference of one hundred and sixty-nine.



REPORT ON THE FINANCES.

85

There were received from the Commissary General's office, during
the year, four hundred and eleven accounts of officers, agents, &c., engaged in the subsistence department. This gives the result of five
hundred and eighty accounts settled since the 30th of September, 1853,
in this branch, exclusive of miscellaneous reports and letters In answer
to calls from the,^various departments and bureaus, and to inquiries for
information applied for by officers and other individuals. A set of
books are also kept in this branch, called ''auxiliary" to the principal
books, on which a literal transcript of official statements of all settled
subsistence accounts is entered, which have been found of great benefit in expediting the business and insuring correctness.
To the fourth division of the office is assigned the keeping and settling the accounts of fifty pension agents, as well as all the claims for
pensions under the acts of Congress of 6th of April, 1838, and August
23, 1842, Involving an annual expenditure of from one and a half to
two millions of dollars; also the preparation of reports to Congress and
the different departments, involving the whole aorrespondence pertaining thereto. The work performed by this branch (which employs six
clerks) from the 1st of July, 1853, to the 30th June, 1854, has been the
examination and settlement of one hundred arid eighty out of the two
hundred quarterly accounts received within that time. There were
also received six hundred and fourteen pension claims, all of which
were examined and disposed of as the laws and regulations required. In
addition to these claims, there have been fourteen hundred and seventyseven letters received and answered, and two hundred letters of advice
written, over and above that number.' Twelve hundred calls for information from the different departments have also been promptly responded to.
In the fifth division the number of quarter-yearly accounts of the
officers and agents of the engineer and topographical departments on
file and unadjusted at the commencement of the past fiscal year,
was..
227
Received during same period.
«
437
Total number for adjustment
Adjusted during the year
Unadjusted

,

"
„

664
468
196

The four hundred and sixty-eight accounts adjusted within
the year involved the sum of
....$2,767,775 00
And those remaining unadjusted at the end of the year,
the sum o f . . . . . . . . .
515,623 13
Total
3,283,398 13
In the sixth division there were twenty-one. thousand one hundred
and twenty-five bounty land cases, Avith eight hundred and seventyfour invalid and half-pay pension cases," examined and certified to the
Commissioner of Pensions; also thirteen hundred and thirty-eight soldiers' claims for arrears of pay and bounty were investigated and dis-




86

REPORT

ON THE

FINANCES.

posed of, including claims of widows and orphans, under the acts ofthe
16th March, 1802, 16th of April, 1816, and Jst section of the act of the
3d of March, 1853, (McRae's volunteers,) which are executed In this
qffice. Of the entire number of claims presented, one hundred and
five were allowed. The amount of money involved in the paymentof
such of tbese claims as have been allowed, was $8,312 58.
In the miscellaneous branch there were a large number of claims—
several thousand for horses lost in the late Mexican war, as well as a
considerable number of similar claims which grcAv out of the Black
Hawk war of 1832, and of the Creek and Seminole Indian war^—to
which the law ofMarch 3, 1849, is applicable. Of this class the
greater part of the Mexican war clainis had been investigated, and a
great majority of them either suspended for defective proofs, or disallowed as not being included Iri any of the provisions of law. All the
Black Hawk, Creek, and Seminole Indian war claims had been so
treated—some of them two orthree times over; and my predecessor
having decided not to reopen any such without additional proof or further
legislation, all applications for re-examination of these, as well as the
Mexican war claims, unless accompanied by additional proof, were
declined. Such as were so supported have been taken up and promptly
disposed of nearly as fast as they came in.
The claimants generally, by their attorneys and agents, made strenuous exertions at the last session of Congress to have passed a more
liberal bill; and, after consultation with this office as to its provisions,
it Is understood one was reported, but failed for want of time. By
tacit consent the claimants seem to be waiting for the action of another
Congress, with the hope of being more successful. Should such a bill
pass, and a corresponding modification be made in the rules of settlement, the whole mass will have to be gone over again, and it will re
quire the utmost diligence and attention of every one composing the
division to dispose of them in a reasonable time.
The claims on account of the expenses of volunteers prior to being
mustered into service for the Mexican war under the act of the 2d of
June, 1848, &c., and the other miscellaneous claims under general
laws and regulations and special acts of Congress during the fiscal year,
have not been very numerous, and all but eighteen have been acted
upon and disposed of; so that the condition and workingof this branch
of the service must be considered satisfactory. There were also on
file three hundred and eighty-four old claims for supphes and services
upon the certificates of officers of the Florida volunteers and militia in
the Seminole war, amounting to about $80,000. These claims were
all acted upon years ago, both by military boards, the Quartermaster
General, and the accounting officers of the treasury, under laws then
existing, and all disallowed or suspended, and have been a fruitful
source of difficulty and vexation to every public officer having anything
to do with them. On the 1st of March, 1845, a joint resolution of
Congress was approved declaring "that nothing In any previous act
should prevent the Secretary of War from allowing any just and
equitable claims lor supplies, advances, or loans of money, to provide
for the defence of Florida," not to exceed the existing appropriations.
The Secretary having ^decided that the claims should be investigated




REPORT ON THE FINANCES.

87

in the usual way by the accounting officers, under his direction, he
supervising and correcting their decisions when brought to his notice
by dissatisfied parties upon appeal only, the claims of course came to
this office.
. On the 27th February, 1851, an appropriation of $75,000 was made,
for the payment of such as might be found allowable; and upwards of
$40,000 having been allowed and paid during the preceding administration, the balance was reappropriated for the same object on the 3d
of. March, 1853. Scarcely anything has been done with them since,
the present organization of this office, or during the past fiscal year,
owing to the extreme difficulty that surrounds them.
. They all rest upon pretty much the same evidence, to wit: the certificates of the militia or volunteer officers and quartermasters, given
under no sense of pecuniary responsibility; and a middle or discriminating course cannot be pursued In respect to them, because of the
utter impossibility at this late day of distinguishing the ''just and.
equitable" claims from those of an opposite character, and, except in
case of known fraud and forgery, under the present law if one is paid,
all ought to be paid.
Without going into the old and oft-mooted question ofthe liability in
all cases of the United States on contracts entered into and debts
created as these have been, I am ofthe opinion that further legislation
upon the subject is desirable and necessary. If it was or is the intention of Congress to pay them all, except in already ascertained cases
of fraud, it can, easily be dpne, and all further difficulty got rid of, by
making an appropriation upon an ascertained amount, and directing
the accounting officers to settle them.
The business of the division for the fiscal year may be thus briefly
stated: Of claims for horses lost in the military service under act 3d
March, 1849, there were receiyed and registered 5 6 ; of claims under
general laws and regulations and special acts, there were received and
registered, 100.
During the year there were also received 609 letters of applicaiion
relative to the business of the division, all of which were duly answered
. and attended to, the answers filling more than 500 pages of the ordinary letter-books, more than half of which were recorded by a clerk
attached to the. divisiori.
From the beginning, of the present fiscal year to this time very few
new horse claims have been filed; but of the other classes of claims
there haye beea receiyed 464. Included in these is a claim of the.
State of Califprnia of nearly one million of dollars; the claim of the
Territory of Utah; and a large number contracted in Cahfornia on account of the battalion of Col. John C. Fremont, and more than one
hundred growing out of the war with the Rogue River Indians in Orisgon; all ofwhich are to be settled under special acts of Congress.
For the purpose of carrying into effect the circular instructions ot
the Treasury Department of Noyember 21, 1853, in relation to the
large amount of balances outstanding on the books of the treasury,
and the duty of the, accounting office respecting the same, a branch or
division was organized in this office on the 29thof December following.
These instructions were received through the office of the Second




88

REPORT ON THE FINANCES.

Comptroller; and in transmitting, the Comptroller prescribed the following regulations to be observed :
1. You will open a docket of all the outstandirig debts of officers and
others out of the service, the settlement of which appertains to your
office; and you will add to the docket, from time to time, the name
and balance of others as they may go out of office or cease to receive
or disburse public money.
For this purpose notice of the changes in office will be requested
from the proper departments, which will be communicated to you by
this office as they shall be received.
A form for keeping the docket or register is herewith inclosed for
the purpose of securing a uniform method of keeping it in all the
offices, which has received the. approval of the Secretary of the
Treasury.
You will open the docket as soon as practicable. But first, In order
to secure accuracy and uniformity in the entries to be made in the first
instance, In your office and in this, you are requested to make out a hst
or statement ofthe names,, alphabetically arranged, of all persons to be
entered in the docket or register, with their rank or office, stating with
accuracy the capacity in which they received or disbursed public
money, the date and number of the settlement in which the balance
has been found due to the United States in chronological order down
to the present time, and transmit the same to this office for examination and revision, and after which to be returned to you for entry in
the docket or register in the same alphabetical and chronological order.
2. You will transmit Immediately to the persons indebted statements
of their accounts, explain the. items in dispute, demand and urge payment, and ascertain in tbe event of failure their residence and circumstances; in the event of their death you will collect Information relative to their estates, and ascertain the names and residence of their legalrepresentatives.
3. In the event of inability to collect the amount due, you will report
each and every such case to this office, with the steps you have taken,
and the Information collected, to enable this office to decide upon the
propriety of instituting suit, or criminal proceedings, as the circumstances ofthe case may require.
4. You will report your proceeding to this office at the end of each
quarter, to be submitted to the Secretary ofthe Treasury, showing the
number and amount of such debts on hand, the amount added, and
the amount closed by settlement or collection during tbe quarter.
To prepare this docket it requires a great deal of time and labor, as
it involves the necessity of a close and rigid examination of twentythree large ledgers, and frequent reference to the journals, and to the
accounts and settlements, to ascertain the facts required. By.this examination, it was ascertained that there were three thousand four hun-'
dred and fifteen names to be entered on the docket, as follows :
1,971 officers and agents who stood charged on what
is termed the "old books" and "arrearage books,"
and prior to January, 1820, and whose aggregate >
indebtedness amounfed to . . . . . . „ . . _ . _ . . . . „ . . . $2,869,601 40




REPORT ON THE FINANCES.

89

And 1,440 officers and agents who stood charged on
the "currentbooks" of this office, whose aggregate
indebtedness amounted to
Total...

...

$4,320,186 13
7,189,787 53

Of the balances outstanding prior to January, 1820, the sum of
$2,158,018 64 is due from 624 officers, &c., whose accounts were reported for suit in tl)^ years 1818, '19, '20, '21, '22, '23, '24, and 1825;^
and of this number three hundred and ten, whose Indebtedness is'
$1,583,343 08, have been returned to this office as insolvent, and no
return as to the balances.
Of the balances on the current books, the sum of $1,290,645 59 Is
due from 115 officers, agents, &c., whose accounts have been reported
for suit; and of this number six havebeen returned as insolvent, whose
indebtedness Is $421,957 01, and no return as to the balances.
The docket exhibits an .outstanding balance on the 30th June, 1854,
or$6,193,613 11, including the amount on the books priorto January,
1820, and showing a reduction since it was opened, March 1, 1854,
by settlements, collections, &c., of $996,174 42. Since the organization
of this division, two hundred and three letters have been written upon
the subject of these debts; The accbunts of four officers and agents
have been reported for suit, and transcripts of'the record, in each
case, made out and transuiitted to the Second Comptroller. A w^ant of
knowledge of the residence of the officers, &c., who,have gone out of
the public service, occasions considerable delay In opening a correspondence with them. Those now In the seryice who have been written
to upon the subject of their accounts have generally answered very
promptly; and as the balances found due on the settlement of their
accounts arise principally from suspended vouchers, it is supposed thattheir accounts can be closed as soon as they have time to furnish the
corrections and explanations required. So far as this office can hasten
the settling up and closing the accounts and balances in question, ho
effort will be spared. The branch to which this business is assigned
having now fairly got under way, it is hoped and believed that, by
diligent exertions, the "ensuing year may present a still more flattering
state of progress towards the accomplishment of a result so desirable
and of so much importance to the public Interest, than the foregoing.
The present printed regulations of the Quartermaster and Subsistence, Engineer, and Topographical Engineer depaitments have, since
their promulgation, been changed or modified in many Important points
by decisions of the Comptroller, and orders and decisions of the War
Departnient, so that "precedents" may be cited forthe paymentof
almost every conceivable allowance. This Is an evil and Injury to the
public interest that should by all means be corrected. A decision
against a claim is generally held to be confined to that particular claim
alone, and to go no further; whilst the aUowance of a claim is considered to establish a rule to Include all similar claims, under which they
must be allowed or paid. The regulations, therefore, should undergo
a careful revision; and as, by law, power Is vested in the officers ofthe
treasury to prescribe the forms in which all public accounts shall be



90

REPORT ON THE FINANCES.

rendered and kept, the revision of the regulations should be conjointly
by officers ofthe Treasury.and War Departments..
At the commencement of the past fiscal year there were eighty-two
clerks employed in this office, of which number twenty-two were employed as temporary clerks, principally In the bounty-land branch. As
the business of that branch diminished, and as clerks could be spared,
the force was gradually reduced by transfers to other branches and bureaus, until at the present time there are but seventy-one clerks in all
employedin this office, being eleven less than during the past fiscal
year. This force Is esteemed adequate to a prompt discharge of the
regular duties ofthe office. I would remark, however, that, my attention was called a few days since, by the treasurer of the military asylum, to a provision inthe 7th section of the a c t o f t h e 3d ofMarch,
1851, which makes the arrears of pay to deceased soldiers who served
in the wars of the United States, &c., which have been unclaimed for
three years, applicable to the use of that Institution. It appears that so,
much of said arrears as was due to deceased soldiers who served in
the wars previous to that of 1812, amounting to about eighty-six thousand dollars, has been executed in this office; but the frequent applications for arrears due soldiers in the war of 1812, in connexion with,
applications for bounty land, so conflicted with the further execution of
the act, that the Insufficiency of force made it absolutely necessary to
suspend operations under it. The immense labor involved in making
the investigation necessary to carry out the law renders it utterly impossible to put sufficient fbrce upon it to execute It in any reasonable
time, without an increase of the present number of clerks. I respectftdly submit this matter to your consideration, I f i t be desired that
this office shall proceed in the execution of this law without delay, it
will be necessary to provide additional clerical force.
In conclusion I would remark, that great advantages have been derived from the disciphne enforced under the rules and regulations
adopted by you on the SOth of May, 1853, for the government of the
office. The utmost harmony prevails throughout the bureau, as well
as a perfect willingness on the part of the clerks to perfbrm any duty
assigned to them by the chiefs of the divisions. Such a disposition and
state of feeling are a source of great satisfaction, conducive to the despatch of business, and promotive of the best interests of the government; and to continue which no effort shall be spared on my part.
With great respect, your most obedient servant,
^ R O B E R T J . ATKINSON, Auditor.
Hon. JAMES GUTHRIE,

Secretary ofi the Treasuryo




REPORT

ON THE

91

FINANCES.

1852.

<

<

P u "^ p
o p.^3

mount drawn
of the treas
betwee n Julj
1853, and J
30, 1854.

mount advan
out of s aiddr
in the same
riod.

Month.

mount drawn
of the treas
between Jul]
1852, and J
30, 1853.

O 3 ^ fl

Month.

mount advan
out of s aiddr
in the same
riod.

Statement ofi tke amounts drawn out of tha treasury through the ofice ofi the
Tliird Auditor, between July 1, 1852, and June SO, 1854, inclusive; also
that portion ofi said drafts wkick have been advanced to tke disbursing ofiicers, agents, contractors, States, and Territories, and showing the application thereof on the amount of accounts settled, and the amount which
remains to be settled ; furnished in pursuance ofi the letter ofi the Secretary
ofi tke Treasury dated August 4, 1854, viz:

<1

.<
1853.
July
$1,258,070 26
1,491,216 27
August
September . 1,690,899 03
October
2,499,508.18
November.. 1,004,124 69
December.. 2,745,567 26
1854.
January — 1,224,724 17
February . . 1,326,524 33
March
662,875 02
1,483,188 85
April
May
1,195,675 33
June..
918,701 31
•

July
• $829,361 78
August
1,057,260 45
September . .
604,300 18
October
459,531 95
November...
, 478,156 66
December...
335,121 90
1853.
January
409,876 36
February . . .
912,765 53
March
583,577 70
April
655,236 14
May
813, 368 88
June.i
617,323 58
7,755,881 11

$824,137
1,053,912
567,140
455,138
470,195
313,483

52
13
34
49
92
07

400,774
881,986
527,334
561,533
788,429
610,901

75
47
20
08
26
58

$1,242,280
1,486,983
1,682,833
2,496,197
981,843
2,739,478

86
00
47
71
76
14

1,220,885
1,3-21,212
659,836
1,437,503
1,190,540
900,501

98
74
29
83
69
65

17,501,074 70 17,360,098 12

7,454,966 81

Amount of unsettled accounts or balances outstanding July 1, 1852, as per
statement furnished to the Secretary of the Treasury
$20,890,696 26
Amount advanced in the fiscal year ending June 30, 1853 --.
--7,454,966 81
28,345,663 07
Deduct-—
Amoimt of accounts settled in the fiscal year ending June
30,1853, of the advances made prior to July 1, 1853.$I3,728,404 61
Amount of claims settled and paid in the same period..
300,914 30
14,029, 318 91
Amount of unsettled accounts or balances, July 1, 1853-.... .-..•
Amount advanced in the fiscal year ending June 39, 1854

..---

14,316,344 16
17, 360,098 12

Deduct—
31,676,442.28
Amount of accounts settled in the fiscal year ending June
30, 1854, of the advances made prior to July 1, 1854.$17,990,555 28
Amount of claims settled in the same period
140,976 58
«_
18,131,531 86
Amount of unsettled accounts or balances, July 1, 1854.

. . . . - - - . . 13,544,910 42

SUMMARY.

Amount of accounts settled in the fiscal year ending June 30, 1853, and
comprised in 1,622 reports in this office
$14,029, 318 91
Amount of accounts settled in the fiscal year ending June 30, 1854, and
comprised in 2,548 reports in this office
18,131,531 86
Total..............-.

-....

32,16.0,850 77

NOTE".—In reference to the amount outstanding July 1,1854, $13,544,910 42, it is deemed proper to remark,
that all the insolvent cases from January 1, 1820, as also'the advances made to those having failed to render
accounts by reason of death or other causes, are comprised in, and form a part of, the above amount.

TREASURY DEPARTMENT, Third Auditors Office, Octoher 21, 1854.




92

REPORT ON THE FINANCES.

No. 17.
REPOET ( ^ THE FOURTH AUDITOR.
TREASURY DEPARTMENT,

Fourth Auditor's Ofiice, September 15, 1854.
S I R : Agreeably to the direction contained in your letter of the 4th
ultimo, that, previously to the 1st of November next, I should make a
report to the department of the operations ofthis office during the last
fiscal year, I havethe honor to state that thewhole number of accounts
audited at the office during the said year is seven hundred and eightytwo. Many of these being accounts of disbursing officers, they embrace the accounts of individuals connected with the naval service to
the number of sixty-eight thousand seven hundred and eighty-nine,
each of which had to be separately examined and calculated. The
accompanying table will show these accounts divided into their several
classes. The whole amount of disbursements which they involve is
fifteen million three thousand four hundred and eighty-seven dollars.
The number of letters received and registered in this office during
the year is five thousand three hundred and forty-seven; and of letters
written and recorded fivethousand one hundred and sixty-seven. The
balances which stood on the books of the office against persons who
left the service or ceased to disburse previously to or during the said fiscal
.year, were removed or reduced by settlements or collections in the
course of said year, to an amount exceeding two millions of dollars.
At the termination of theyear, all the accounts which had been rendered in a condition for settlement hadbeen settled, or were in process
of examination, with the exception of a few accounts of navy pension
agents that had been rendered a short time previously, and the auditing
of which had been delayed by the illness of the clerk charged with
that branch ofthe business of the office, and some three or four others,
all ofwhich could be stated in a month.
Under the invitation contained in your letter to mention any defects
that might be'thought to exist in the laws or regulations bearing upon
the business committed to this office, I respectfully suggest whether
the law which requires the rendering of accounts for settlement, might
not be improved, by shortening the term within which accounts should
be transmitted to the Auditor's^ office. The act of January 31, 1823,
directs that they shall be rendered, quarter-yearly, within three months
at least after the expiration ofeach successive quarter where the party •
is resident in the -United States, and within" six months if resident in a
foreign country. It is certainly desirable that the expenditures and^
their settlement should be brought as near together as possible, and I
have no doubt, so far as regards the accounts examined at this office,
i h a t they could,- with proper system and dib'gence, be as well prepared
for settlement in thirty days as in three months after the end of the
quarter. As the time consumed in their transportation must of course
vary, and be in some cases quite uncertain, especially where they are
sent from abroad, it would seem to be more expedient that the law




REPORT

ON THE

93

FINANCES.

should regulate the time of transmission than that of their being rendered at the accounting office, by requiring them tb be placed in the
first mail, or sent by the first other opportunity where there is no mail,
after the' expiration of a limited period from the end of the quarter.
The risk of loss may always be guarded against.by providing duphcates
and triplicates of the papers, and a doubt as to the safety of a conveyance ought not to be deemed a sufficient excuse for delay.
I am, sir, very respectfully, your obedient servant,
A. O. DAYTON.
H O N . JAMES GUTHRIE,

Secretary ofi the Treasury.

Table exhibiting the number, description, and amount ofi accounts audited
at tke ofice ofi the Fourth Auditor during the fiscal year ending on the
SOth of June, 1854.

i
o
<©

Description of accounts.

•

Accounts of p u r s e r s . . . . . . . . . . . . . . . . . . . . .
Accounts of navy agents in the United States
Accounts of navy agents out of the United
States
Accounts of disbursing officers of marine
corps
...
Accounts of navy pension agents
Accounts of timber agents
Miscellaneous accounts, including those for
mail steamers

Total

4

i

<»
<©

P

o

GQ

03
O
U

Pi
Ui

o

u

Ui

L

p
p

*|

2 ®

o
'o

1

1

19 . 7 6
46

10

sa

105
46

8

8

14
29
15

14
29
15

62,893

188

10

782

1 •
s

<

$6,699,587
4,980,907
458,145

5,021
875

565

19

- g

397,789
103,074
14,728
2,349,257

68,789

15,003,487

•

TREASURY DEPARTMENT,

Fourth Auditbr^s Office, Septemher 15,1854.




A. O. DAYTON.

94

REPORT .ON THE FINANCES.

No. 18o

REPORT OF THE FIFTH AUDITOR.
TREASURY DEPARTMENT,

Fifith Auditor's Ofi&ce, October 18, 1854.
S I R : In compliance with the request contained in your letter of 4th
August last, I have the honor to state that the"operations of this office
for the fiscal year ending 30th June, 1854, with a force of six clerks,
(for it has been a few days, only, that a seventh was by your order
transferred to it from another office,) have been the examination and
adjustment of 745 of the various' descriptions of accounts belonging to
it, consisting- of the following, viz :
The accounts of our ministers, charges des affaires, secretaries of legation, dragomen in Turkey, and special diplomatic agents abroad.
Accounts of the consul-general in Egypt, and consuls in Barbary,
who are paid salaries, and make disbursements for contingencies.
Accounts of consuls in. China, who are paid salaries for their judicial
services, under the act of Congress of l l t h August, 1848, and incur
expenses in reUeving destitute American seamen.
Accounts of the consuls, vice-consuls, and commercial agents in all
other foreign ports, who are paid no salary, except the consul at London,
but make disbursements for destitute American seamen found within
their consulates.
Claims of owners and masters of vessels, for bringing home destitute
seamen from abroad.
Claims of our citizens for indemnities awarded to them under conventions with foreign.governments, .
.
Accounts of the commissioner, surveyor, and other agents, employed
on the boundary survey between the United States and Mexico.
Claims of citizens of Oregon, for services and losses in wars with
the Cayuse Indians.
Accounts of the disbursing agents of the departments of State and
Post Office, together with those of the. agent of the Department of the
Interior, for expenses of the Census and Commissioner of Patents,
relative to the contingent and other expenses of said departments, fee.
In addition to the adjustment of the above descriptions of accounts,
there have been 320 letters written from the office in relation to the
business connectedwith it, and books kept of the record of allits settlements, and of the letters written.
' •^
I am not aware of any defects in the laws or regulations under which
the business of this office is conducted, and am therefore not prepared
to suggest any changes for the better despatch or greater security of
thd business confided to it.
I have the honor to be, sir, respectfully, your obedient servant,
•S. PLEASONTON.
Hon.

JAMES GUTHRIE,




Secretary ofi the Treasury.

^j:

REPORT ON THE FINANCES.

95

No. 19.
REPORT OF THE AUDITOR FOR THE POST OFFICE DEPARTMENT.
O F F I C E OF AUDITOR OF TREASURY FOR P. O. DEPARTMENT,

• November 21, 1854.
^
SiRf^I have the honor to submit the following report of the organi"
zation, condition, and labors of this office during the fiscal year ended
June 30, 1854, with a brief notice of its present wants and future prospects.
The office is divided into six divisions, each being charged with separate and distinct duties, but intimately connected, with each other in
the order in which those duties are performed. They will be mentioned
in the regular qrder of business.
1st. The Examiner's Division^-com\)nsing the principal and fortyfour other examiners-—has carefully examined the quarterly accounts of
23,546 postmasters, correcting all errors, whether for or against the
postmaster, and notifying him of such correction where the amount exceeds fifty cents. This large number of accounts has been punctually
examined within the quarter in which they were rendered respectively,
(making an aggregate during the year of 94,184,) and have required
the stating and transmission of 13,092 error accounts, notifying postmasters of niistakes therein detected.
After examination, these accounts-passed to the—
2d. Register's Division—comiposed of the principal and eight other^
registers, by whom they have been analyzed, and their several items,
or elements, entered in quarterly register's, kept for that purpose, under appropriate heads, and within the first twenty days of the quarter
succeeding that in which they were rendered.
These quarterly registers have then passed to the—
3d. Book-keeper's Division—consisting of the principal and eleven
other book-keepers, who have posted their final balances into about
forty of the largest-sized legers, to the prop.er side oi the accounts
therein kept with the postmasters respectively.
This division has also had in charge the final accounts of about 10,000
contractors, messengers, and other agents of the department, engaged
in the various branches of its service; and besides performing its current duties faithfully, has promptly responded to all calls, for information from the Postmaster General, the Auditor, Congress, or the other
executive departments.
4th. The Collection Division consists of the principal, who is also
disbursing agent for the office, and seventeen other clerks, and is charged
with the collection of the revenue frorn present and late postmasters.
The single fact stated in my report to you of the fiscal affairs ofthe
Post Office Department, that notwithstanding the numerous changes of
. postmasters within the fiscal years 1852-'3 and 1853-'4, the indebtedness of the late postmasters to the United States from 1st July, 1845,
to 30th June, 1854, has been reduced within the last fiscal year from



96

REPORT

O N THE

FINANCES.

$520,543 43 to $42,896 57, is ample proof of how diligently and faithfully the duty assigned to this division has been performed. Its collections have been promptly made, its large correspondence regularly
kept up, and the numerous calls of postmasters, members of Congress,
anrl others, for information, punctually and satisfactorily answered.
5th, The Fay Division comprises the principal and twelve other
clerks, and is charged with the quarterly settlement and payment of
over nine thousand accounts of contractors, route and other agents
engaged in carrying the mails, and the correspondence connected
therewith. It is deemed due to this division to state that its'^intimate^«>^
connexion with, and dependence upon, the Post Office Department, for
the necessary data upon which to settle and pay contractors' accounts,
as well as the too frequent neglect of contractors themselves, and the
postmasters at the termini of routes, not unfrequently renders it impossible that such settlements and payments can be made with that regularity and promptitude which is so desirable to all concerned, and so
essential to the public service. With this qualification, the business
of the division is in as good a state of forwardness as it is possible to
bring it.
6th. The Miscellaneous Division, consists of the chief clerk of the
. office (who, in addition to a general supervision of the whole office, is
also specially charged with the institution of all suits of the Post Office
Department against defaulting postmasters, failing contractors, bidders,
and others, and the conduct ofthe correspondence growing out of them)
and twelve other clerks. This division has instituted one hundred
suits, including criminal prosecutions, and collected over $20,000 by
suit. It has settled and paid balances due late postmasters, amounting
to $81,801 : 2 ; recorded the entire correspondenc'fe of the office; settled
and paid the accounts of 4,521 mail messengers and special contractors; and the accounts of special agents, and of contractors for stamps,
blanks, mail-bags, locks and keys, and advertising; besides performing
a variety of other miscellaneous duties incidental to the business ofthe
office.
RECAPITULATIONo

The prominent results of the labors of the office may be mentioned
as follows:
Per quarter. In the year.

Number of postmasters' accounts examined and
23,546
adjusted.................................
Number of accounts of late postmasters handled „ „ 5,012
Number of accounts of contractors and other agents
9,772
of the d e p a r t m e n t o . . . . . . . . . . . . . . . . . . . . . . . . .
Total number of accounts examined, adjusted, and
settled in the y e a r . . . . . . . ^ . , ^ ^ . . . . . . . . . . ^ , . .




94,184
20,047
39,088
153,319

REPORT ON THE FINANCES.

97

The settlemeut of these accounts has required the receipt of 122,653,
and the preparation and transmission of 70,785 letters and packages,
and the issuance of 65,187 collection orders in favor of contractors, and
13,092 error accounts to postmasters, besides an ampunt of labor, in
making reports and answering calls for information, which cannot be
classified.
.
•
The .gentlemen emplo3^ed in this office have brought-to the performance of these labors a zeal, industry, and intelligence, which cannot be
too highly commended. A majority of them have not only labored far
beyond the regular office-hours of the day, but at times of extraordinary pressure upon the office, have cheerfully pushed their labors to a
late hour in the night. "
•
, .
, ~
A comparison of the foregoing statistics with those of former years
will afibrd some idea of the. rapidity with which the business of the;
olfice increases, and I trust will also amply justify my application to
you during the last session of Congress for an increase ot^ ten clerks to,
its. force, which was responded to by the allowance ofscven. There was
then, and. is now, the same necessity for the ten asked for, as fbr the^
seven allowed; and I respectfull}^ submit, that the necessities of the
public service imperatively demand an addition at this tiriie of at least
five clerks and two assistant messengcFS to the present force of this
office.. Four of the laborers of'the olfice are now, and have been for
several years, performing the duty of messengers without appointment, oath, or salary as such. They necessarily have the handlino: of
the most valuable and important papers of the department, and are
every day called upon to perform duties of a higher trust and responsibility than properly belong to laborers employed by l h e day. It is
therefore respectfully requested that they be provided for by law, and
appointed, sv/orn, and paid as those performing similar duties in'other
offices.
The addition of two to their number is demanded by the necessities
of the; office. .
,
^
I beg also to call your attention to the pressing want of sufficient room
for the suitable accommodation. of the clerks of this office, arid the
prbper fihng and safe-keeping of the large mass of accounts, vouchers,
and contracts which it is made their duty to handle and preserve. The
rooms assigned to this office in the General Post Office building (though
all that can possibly be spared by the Postmaster General for the purpose) .a.re wholly insufficient; and mariy ofthe clerks are now working
at great inconvenience and disadvantage in the small and incommodious rooms of the old and combustible building provided for the city
post office. The valuable contracts and other papers necessarily kept
in their desks are constantly exposed to destruction by the merest accident or act of incendiarism.
Before closing this report, I have to acknowledge the indebtedness
ofthis office for much of the present efficiency and intelligence of its
clerical corps to the rigid enforcement which, with your sanction and
co-operation, has been given to the provisions ofthe third section ofthe
act of 3d March, 1853, regulating the appointment of clerks in the
executive departments. The cCistom which had prevailed prior to the
passage of the act referred to, of appointing men to important and reEx. Doc. 2 — - 7
/



98

REPORT ON THE FINANCES.

sponsible positions in the departments whose character and qualifications were wholly unknown to. the head of the office, who is yet held
responsible for the efficient performance of their duties, has been superseded by a rigid system of examination before appointment, b y a board
of examiners, upon whose report the final appointment depends. The
board of examiners for this office have endeavored to meet the obvious
intention of the framers of the law by adopting a course of examination which, while it has done entire justice to the applicant, has also, I
am persuaded, done much to elevate the standard of clerical qualification in the office, promoted its general efficiency, and, I venture to add,
protected the appointing power in many cases from the consequences ^'
of imposition and misrepresentation.
This course of examination has required that the apphcant shall-—
1st, be able to write an ordinary business letter, in a fair and legible
hand; 2d, that he shall show himself to, be acquainted with the first
four rules of arithmetic, and capable of ordinary celerity in the use of
them; and, 3d, that he shall evince some knowledge of the generally
received principles of accounting.
These simple requirements, it is thought, have excluded no one who
is competent to the duties of a clerk in this office; and, in connexion
with that provision of the law which authorizes the Secretary id alter
the classification and transfer clerks from one burea:u to another, according to the necessities of the public service, have secured the services of competent men in those positions, for the duties of which they
have respectively show^ed themselves best adapted, and promoted
alike the satisfaction and efficiency of the clerks, and the prompt despatch of the public business. The rule observed, since the original
classification, of making appointments to this office to the lowest grade
or first class of clerkships only, and promoting, on the recommendation
of the Auditor, for length of service, capacity, and faithfulness, froni
that to the higher classes, has also, I think, had the salutary effect to
protect the clerks from the apprehension of being supplanted or overslaughed by untried and inexperienced men, on the one hand, arid lo
excite a just spirit of emulation among them to wiri promotion by that
merit of which it is the appropriate reward, on the other.
In so large an dffice as this, composed of men of every variety of
character and education, and coming from every section of the countr}^,
it could scarcely be expected that none of them'should fall into habits .
of dissipation and unfaithfulness to duty. During the year it has been
my painful duty to report several such persons to you, as useless to the
office,.and they have been thereupon invariably removed from office.
Though free to confess that reporting even the iriost unworthy for removal is altogether the most disagreeable duty which has been required of the present head ofthis office, I shall not shrink from its performance when the character and interests of the public service demand it. I have pleasure in stating that the correct moral deportment
and business habits of the gentlemen at present employed in the office
are; so far as I am advised, entirely unexceptionable; while the amount
oflabor which they are shown to have performed amply testifies as to
their capacity and industry. In conclusion allow me to recall your attention to the waiits ofthis office, as hereinbefore mentioned, viz:




REPdRT ON THE FINANCES.

99

1st. Five additional clerks—one at $1,600, one at $1,400, and thnee
at $1,200.
2d. Provision for six assistant messengers (inclusive of four laborers
now performing the duty,) being one for each division of the office.
3d. Additional room for the accommodation of the clerks arid the
proper filing and safe-keeping of the accounts.
. These are absolute and existing necessities of the office, and I respectfully recommend that they be pressed upon the consideration of Congress. Two years, since, my predecessor in office stated that the increase of business in the office ^AeTi demanded an addition of thirty to
theclerical force, and nineteen of them were allowed by. Congress.
At the last session I asked for ten more of. the thirty originally applied
for, but only seven of them were allowed. I now have the honor to
renew the application for the remaining four of the thirty claimed as
necessary by my predecessor more than two years ago, and an addi.tion of one for the increase of business since then.
All of which is respectfully submitted.
W M . F . P m L h l V S , Auditor.
Hon.

JAMES GUTHRIE,

Secretary ofi the Treasury.




100

REPORT ON THE FINANCES.

. No.' 20.
'

.

•

• .

REPORT OF THE FIRST COMPTROLLER.
TREASURY DEPARTMENT,

,

Comptroller's OfiUce, November 13, 1854.
S I R : Iri reply to your communication of the, 4th of August last, requesting that I should inform you ofthe operations ofthis office for the
last fiscal year, and send you any tables that might seem proper to exhibit its statistics; and also, i f l have observed any defects in the laws
and regulations w-hich govern it, or apply to the public service coming
within its supervision, that I would sta.te the same, together with such
amendments as may, in my opinion, tend to a better despatch of the
public business and a greater security ofthe public interests, I respectfully state, that the ordinary and current business^ of this office, constantly increasing wqth the business of the country, the expansion ofits
territorial limits, and the settlement of its wide domains; the alraost
daily occurrence of questions as to the meaning and operations of laws,
which this office is called upon, from different quarters, to decide, and
which are oftentimes perplexing and laborious ; the inyestigation ofthe '
numerous and large amount of balances which are upon the books of
the treasury, entered at various times since the organization of the
dep'artment, on the 2d of September, 1789, to. the 1st of April, 1853,
and answering calls for reports in this and from other departments,
have so taxed the force of this office as not only to employ it during
the regular hours allotted for official duties, but also, some of it, a considerable portion of the time not so assigned, and consequently have
left no opportunity to prepare the details which seem to have been contemplated by you.
' '
During the past fiscal year the. business of the offi'ce ^vas promptly
and faithfully discharged. Belbre and sirice I have had charge of it,
every effbrt was made to do justice to individuals, and to protect the
interests of the government. It revises the statements and reports of
theFirst and Fifth Auditors and Commissioner of the General Land
Office.
/
.
r
The number of accounts for the last fiscal year received and revised
is as follows:
Reported by the First Auditor, exclusive of stocks....
. . . . 4,194
Reported by the First Auditor, stock accounts.
.-., 3,379
•Reported by the Fifth Auditor
.,
780
Reported by Commissioner of the General Land Olfice
1,914
Whole number revised within.the y e a r . . . . . . . . . . . . . . . . .

. 10,267

Each account, when received, (except the stock accounts,) is registered in a book, with appropriate headings, showing, the day it was
received, date of the report; number, name of the,claimant, to what
clerk referred, and when passed by me. ' This register is kept by a
clerk, near at hand, in alphabetical order, without discriminating the



REPORT ON THE FINANCES.

101

office from which the report was received. It is the day-book or blotter of part ofthe business of the office, and is necessary to enable me
to answer the daily, and, sometimes, the hourly inquiries made respecting accounts and reports—whether they have been received from
other otfices; and if so, the progress made in their adjustment, if not
completed.
This register enables me to ascertain whether any business remains
with a clerk to whoni it was referred, an unnecessary or unreasonable
length of time.
' •
The accounts are again registered by another clerk, remote from me,
on books opened wdth each office, which shows the amount due from or
to the United States, as ,the same is certified to this oifice, with other
variations in the caption.
V
The revision of each account requires care,'vigilance, and accuracy,
that errors, however niinute, be detected, if they exist. Many ofthese
accounts are so large, that the time of a clerk for more than a week is
occupied in examining one of them and the vouchers. 'When an ac-.
count is revised in this office, it is reported to the Register of the Treasury, to present to the Secretary, to issue his warrant to pay the amount
found due. Being issued, it is sent to this office to be countersigned,
according to the acts of September 2, 1789, and of March 3, 1817, if
warranted by law. Each definite appropriation at the disposal of the
different departments. is entere'd in its appropriate books, by what is
termed an appropriation warrant, which opens an account withthe appropriation. A clerk who has charge of an appropriation ledger, in
which a warrant is to be charged against an appropriation, on receiving a warrarit signed by the Secretary of the Treasury, examines to
ascertain whether the appropriation has been exhausted; and if not, he
enters the substance of the warrant on his blotter, or day-book, and,
having affixed to it letters indicating that he has made the necessary examination, it is handed to the Comptroller to be countersigned. The
entries made in the blotters, or day-books, are transferred to the appropriation ledgers, and each appropriation account is closed on the 30th
of June. . If a balance remains, it is either carried to the surplus fund
or to a new account.
OPERATION IN WARRANTS DURING THE LAST YEAR.

Treasury Department,
Number of warrants,'7,292 ; amount

$48,488,374 53

War Departnient.
No. of pay warrants, 2,785; amount, $20,534,571 20
No..of re-pay warrants, 1,186; amount, ' 800,94172^
————
11,733,629 48
Navy Department.
No. of pay warrants,:686 ; ariiount.. .$11,749,151 26
No. of re-pay warrants, 207; amount.
950,565 73
;
—
-^



10,798,585 53

102

REPORT ON THE FINANCES.

Interior Department.
No. ofpay warrants^ 2,992; amount.. $6,167,932 50
No. of re-pay warrants, 287; amount..
528,495 74
•'—

$5,639,436 84
76,660,026 38

Warrants fior covering money into the treasury.
Number for deposites in the customs, 1,414; amourito $64,224,190 27
Number for deposites for lands, 1,053; a m o u n t . . . . .
8,470,798; 39
Number fbr deposites, . miscellaneous sources, 750;
a m o u n t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " i;i07,302 74
73,802,291 40
. Recapitulation qf the warrants.
Number fbr pa.ying money
....
= .13,755
Number for re-paying money.
,
.
............
1,680
Number for .covering into the t r e a s u r y . . . . . . . . . o. = = - - . - - o.. = 3,217
•18,652
, In addition to that number, are the warrants to carry money to the
surplus fund that has been appropriated more than two years, exclu^ sive of the fiscal year in which the appropriation was made, and the
appropriation warrants mentioned above, by which appropriations are
carried upon the proper ledgers.
To show, by way of contrast, the increase of business, I mention that
the whole number of pay warrants in 1819 was 1,491; and in 1828,
•1,870.
The miscellaneous letter-books were destroyed by fife frorii the
commencement ofthe government in 1789 to the 19th ofMarch, 1802,
including .the 6th volume. The. 10th volume comriienced on the 19th
ofMarch, 1802.
When I entered upon the daties of this office, on the 1st of June,
-1849., the miscellaneous letters were being recorded in volume 35,
which was nearly full; so that "in something more 'than forty-seven
years twenty-six volumes were used in recording this description of
letters.
'
The 52d volume is now in hand, and nearly half filled. In six years
from the 1st of June, 1849, the miscellaneous letters will cover more
'pages than were-required for them in forty-seven years previous.
The decisions of the Comptroller befbre the 4th of June, 1849, were
contained in letters written to the persons iriterested, and there was no
means of ascertaining what decisions had beeri made on any given
question without searching the letter-books, that had no indexes or
digests of the subjects decided. On that day I procured a book, and



REPORT
^

ON THE
•

'

FINANCES.
.

•

commenced to record my decisions of legal questions, which I thought
of sufficient importance to perpetuate, lor my own guidance andfor
the benefit of the office, if my successors shall find them correct and
useful.
•
.Many legal questions in the ordinary course of business, of minor
•^importance, are decided verbally, almost every day.
Pages.

The recorded decisions, since the 4th June, 1849, cover. — . . . .
Decisions written but not recorded, will probably
fill..........
Whole number of pages of decisions.

-..-'-

1,299
. 101
1,400

An index contains a suitable digest of each decision. The reports
the office had furnished were with the miscellaneous letters, if recorded
at all.
My first report, recorded in a book designated, ''report book," is
under date of October 27, 1849. The nuriiber of pages of reports
recbrded is 788.
On the 24th of March last I addressed a letter to you requesting an
addition of two clerks to this office, to meet the demands upon if froiri
the increase of business, arising from the spread of population and
greater wealth ofthe country, and from the investigation of subjects
important to the government, but not connected with the current business., • •
The recommendation met your favorable oonsideration, and you
were pleased to communicate the same to Corigress. It was uot definitely acted on, and I suppose remains among a mass of unfinished
business. Subsequent experience confirms the necessity of an additiori
to the present number of clerks in this office-, and I renewedly invite
your attention to the fprmer recommendation. Much inconvenience
and loss of time are suffered from the distance a part of the clerks are
from each other, arid from the room I occupy. Seven of them are in
two rooms about two hundred feet from my room. Two are in anpther
story of this building. The public service would be greatly promoted
by having the head of a bureau and.the clerks, if not over fifty, in the
same.room.
•.
•
•
' ..
The plan would effectually put an end to the reading of newspapers,
and other printed matter not connected with official duty, and absence
from the office during office hours. It would relieve clerks from company that is frequently annoying, when not required to give or receive
infbrmation.
Large mercantile and banking establishments do not divide their
clerks, and station them in separate rooms, and the pubhc business in
the accounting offices would be more efficiently and economically conducted if their examples in this matter were followed.
It is not practicable to change the size of the rooms in the buildings
now erected for the public offices, but the convenience' and efficiency
ofthis office, would be much promoted, and the public interest advanced, if the fbrce in it occupied contiguous rooms. I am not prepared to point out any defect in the law organizing the Treasury Department, approved September 2, 1789.
•



104

REPORT ON THE

FINANCES.

It was framed by very w^ise men, who took a deep interest in the
welfare and prosperity of,the country. The system is based on checks,
to guard against dishonesty and fraud, and it has worked admirably.
The Treasury Departm.ent is as pure and free from the perpetration of
fraud as it was the da}^ it went into operation. I cling to the maxim
to ** let well enough alone." The system, in my opinion, cannot be
bettisred, and operates as harmoniously and beautifully now, as it did
sixty-five years ago.
Thc accounting offices have not been disgraced by a dishonest occupant except in one instance; and,when party feeling and passion shall
wholly subside, and the transaction.shall be viewed candidly and coolly,
the judgment,, in my opinion, will be, that the offence was ofa private,
and not of a public character.
All material innovations, after a limited period of discord, have been
abandoned.
• Intelligent committees of Congress, specially charged to investigate
the system and its operatioris, have most generally borne testirnony to
its symmetry and, security.
A claim may be so fully and adroitly sustained by perjury and forgery as to deceive the Auditor and Comptroller and their clerks, but
they must all be corrupt to pass a fraudulent claim not maintained by
the kirid of proof mentioned. The accounting officers might fill volumes, if their detections of fraud were made public.
• .
A committee of the House of Representatives, of which Harrison
Gray Otis was chairman, in a report made on the 28th of January,
1801, said: ' ' T h e attention of the present committee was in the first
instance occupied in comparing the present. forms of the proceedings
at the treasury with those heretofore exhibited, and, upon a careful examination, they are satisfied that while the. principles of that system
have been maintained and matured, a close adherence to established
usage has been observed, and that the department itself is so organized
by law, and the mode of doing the business is so devised, as to afford
the most- perfect security to the nation from the misapplication of the
public moneys.
'
" These moneys do not in any instance pass through the hands of the
Secretary of the Treasury; he merely authorizes the receipts and disbursements by warrants in favor of, and upon the Treasurer. < These
warrants are all signed by the Secretary,' countersigned by the Comptroller, and registered by the Register."
The act ofMarch 3, 1817, enlarged the system so far as the accounting part of it is concerned, but the principles of it are retained in full.
So long as the checks of the acts referred to are preserved, and the
individual responsibihty of each officer is not impaired, my belief is,
the department will be as useful and as free from corruption for the
future, as it has been in the past.
Most respectfully, 3^ours,
ELISHA W H I T T L E S E Y .
HON. JAMES G U T H R I E ,

Secretary of the Treasury.




.

•

' . ' • • • '

REPORT ON THE FINANCES.

105

No. 21.
REPORT OF THE SECOND COMPTROLLER,
TREASURY DEPARTMENT,

i

Second Comptroller's Office, October 18, 1854.
S I R : In compliance with your request, underdate of 4 th of August
last, toreport, by thelst of November next, the operations of this office
for the past fiscal year, I have the honor to submit the following statement: •
The accounts revised and entered upon the books during the year
were—•
. . .
Reported by the Second Auditor...
1,199
Reported by the Third Auditor
.
. , . 2,550
Reported by the Fourth A u d i t o r . . . . . . . . .
315
TotaL

4,064

A great portion of the accounts stated in the Fourth Auditor's office
were la.rge and coniplicated, requiring, severally, much time andanvestigation for a proper adjustment.
In addition, to the foregoing accounts,, which were settled by report
•and requisition, there were settled and paid by disbursing officers, on
certificates originating in—
Second Auditor's office
,
846
Fourth Auditor's office, about..
...
500.
Total.

.

...

1,346

• The requisitions that have been examined, countersigned, and entered
upon the books of the office for the War and Navy Departrnents, are,
from—
Second Auditor's office, pay or advance r e q u i s i t i o n s . . . . . . —
1,158
Db.—....refunding
....—do.
........
202
Third Auditor's office, pay or advance requisitions
1,995
Do..
refunding
......do
.-...-.."
985
Fourth Auditor's office, pay or advance requisitions.
:....
690
Do.
refunding.
do...
221
For the Department of the Interior—
"^
Second Auditor's office, pay or advance requisitions.....
326
Do.
refunding
do..
...
.
49
Third Auditor's office, pay or advance requisitions.
^.
734
Do,....
refunding..
.....do
,
94
Fourth x^Luditor's office, pay or advance requisitions..
.
57^
Do..
- ..refundins:. . . • . . . - . . .do
.
17
. Total.




: .:

6,528

106

REPORT ON THE FINANCES.

The number of accounts for suit entered on the suit book of this
office, and transmitted to the Sohcitor, with a brief of the case, is six.
The official letters written and recorded during the year, cover five
hundred and fifty-fiye pages of folio post.
During t h e s a m e time, more than one hundred decisions, many of
them elaborately written, and involving prolonged and critical investigation of numerous vouchers and documents, have been given in cases
coming before this office by appeal or otherwise.
The directions o f t h e Secretary ofthe Treasury of November 2 1 ,
1853, in regard to outstanding balances on the books of the treasury,
have received prompt compliance, so far as this office is concerned.
Immediate instructions were, issued to the Auditors whose statements
are revised, in the Second Coniptroller's office, to effect, as far as possible, the objects indicated by the Secretaiy. Letters have also been
addressed to them, from timeto time, on the general subject of the collection and settlement of these balances, as well as in regard to individual and special cases. I do not refer to the results, as they will
doubtless appear in detail, in the separate reports of the Auditors.
The reports of errors, &c., required of the revising officers 'by your
circular. letter of December 29, 1853, have had the effect to increase ,
vigilarice and accuracy in the settlement of accounts. I take pleasure
in saying, that recently very few reports of the kind have been rendered
necessary, and thatthe object ofthe Secretary's circular is, to sorne •
extent, accomplished. /
In 5^our letter of the 4th of August last, you request that I wdll point.
out any defects in the law^s and regulations governing this office, and
such'amendments as may tend to a better despatch of the public business.
.,
• •
It is, in my opinion, a serious defect in fhe organization of this office
(and other revising offices) that the clerks appointea to it. are not selected from the various; A uditors' offices whose statements of accounts
they are to examine and submit forthe final action, of the Comptroller.
When the great variety and number of statutes and regulations bearing
upon the admissibility of vouchers, and the legality of claims-, are taken
into view, it is evident that an inexperienced clerk, taken from other
pursuits,' however strict his fidehty, cannot pass an intelligent judgment
upon the accounts that may be assigned to him for revision. By diligence and study, if of good natural abihty, he may, in time, become
competerit; but, in-the meanwhile the head of the office must personally investigate the details of accounts, doing the w^ork which the clerks
were provided, to perform, or :sanction results tn which he can have no
confiderfce, except what he may derive from the previous examina;tions
in another bureau. Some who are thus appointed will inevitably
prove destitute of the desire or the ca.pa.city to improve, and will pass
accounts with the smallest amount of information, labor, and scrutiny,
that yvill,save ihem, from dismissaL In such cases the public interests
are more or less in peril, for the final action ofthe office must generally
be based .upon the examination and report.of the revising clerk, and an
erroneous allowance, once passed, will not be brought to light unless
by accident. The errors that may be made in an Auditor's office are
comparatively unimportant, if a corps of thoroughly educated, experi-




REPORT ON THE FINANCES.

107

enced, and faithful clerks in the Comptroller's office are to reinvestigate
the work. The liability to confirm an error in''principle or calculation would then be small; but where the natural process is reversed,
and men wholly uninstructed are appointed to revise the action of clerks—
some ofwhom have great experience and ability, and all of whom are
at least partially educated in their official business—it is easy to see that
an error unnoticed or committed in' on© office, will be likely to pass
without detection through the other. The true policy would be to make
no original appointments in the •Comptroller's office; but as vacancies
occur there, to fill them by transfers from the Auditors' offices, of capable clerks who have served an apprenticeship to the business they
would be called upon to revise.
To carry out this policy, the salaries in the Comptroller's office should
be sufficiently large to make such a transfer a prornotion. As now arranged, the salaries In the Auditors' offices probably-average more than
in the Comptroller's. In this office, under -the classification of the 3d
section of the act of March 3d, 1853, there are no clerks of the fourth
class.. Some legislation would therefore be necessary. Ofthe sixteen
clerkships provided for this office, all but four should, in my opinion,, be
of the fburth class, and the remainder o f t h e third" class. In order to
obtain Jthe services, by transfers, of the most efficient arid capable officers. I feel great confidence that if this plan be adopted, it will prove
economical to the government, notwithstanding the Increase of salaries;
and It seems so advantageous in other respects, that I urgently recommend it to the favor of the Secretary.
In,referring to an organic defect in the revising offices, no imputation is cast upon the present employes. Those who have had time to
become fanailiar with their duties are generally very faithful and competent, and the public business in this office has never been more
promptly and satisfactorily transacted than during the last fiscal year.
No branch is In arrears, and the only obstacles to entire efficiency have
been mainly the results.of inexperience.
The revision of the "property accounts" of disbursing officers does
not seem to.have been contemplatedin the establishmerit of the Second
Comptroller's office, in 1817, nor has that duty ever been assumed by
the office except in occasional instances of .irregularity, or.suspected
fraud in the accounts. They are, however, speciallyexamined-in the
appropriate bureaus of the War and Navy Departments, before they
are transmitted to the proper Auditor. The system of accountability
would be more perfect if they were subjected to the sarne scrutiny as
the money accounts, and I can see no good reason, except the consequent necessity of additional force, why the same revision should not be
required In matters of so much cost; and magnitude. To perform it
efficiently, however, a considerable increase of-clerks should be provided by law, as there is ample occupation for the present number iri
what has hitherto constituted the \isual and currerit business of the
office.
. '
.
I have the honor to be, very respectfully, yours,
J . M. B R O D H E A D ,
'. Comptroller.
-Hon., J A M E S GUTHRIE, Secretary ofi.the Treasury.^



108

REPORT ON THE FINANCES.

•'

No. 22.
REPORT OF THE COMMISSIONER OF CUSTOMS.
TREASURY DEPARTMENT,

Ofiiice ofi Commissioner ofi Customs, November 2, 1854.
S I R : In compliance with the request contained in your letter of the
4th August last, that I should prepare a report of the operations of this
office during the past fiscal year, accompanied by any tables that may
seem proper,to exhibit its statistics, and a statement of any defects that
may exist in the laws and regulations which govern its action, or apply
to the public service coming within its supervision, I respectfully submit
the following report:
Upon the 14th of November last, I had the honor to make a detailed
report, showing the condition ofthe office at that time and the means
which had been used to improve its efficiency, and enforce a more
prompt and regular despatch of the public business.
Sincethe date of that report, the same, system has been steadily
pursued; and I have the satisfaction to state, that notwithstanding the
limited number of clerks employed in the office, no portion of its business has been suffered to. fall in arrears, though our force has not
always been sufficient to keep up the current business, and to give the
necessary attention to such matters as ,are from time to time specially
referred by the department, without imposing very severe labor during
a portion of the year.
Prior to the first of April, 1853, there were two extra clerks employed
in the office, who, under the belief that their services might be dispensed with, were then discharged.
The frequent settlement of revenue accounts, and the thorough in^
vestigation which they ought to receive ; the careful examination of estimates, upon which the monthly remittances to the various disbursing
agents are predicated ; the scrutiny of marine hospital, light-house and
special accounts; the quarterly accounts of disbursing agents, and.the
voluminous correspondence growing out of these transactions, require
a full measure of industry and capacity on the part of all the clerks
having them in charge. . '
Since the date of my last report, the new and improved form of keeping
the revenue accounts of collectorsof the customs, and the practice of returning them for settlement at the close of each month, as prescribed by
treasury circular of June 15, 1853, has gone into full operation. Some
difficulties were ,at first experiericed in procuring a strict compliance
with the requirements of the circular, both as to form and time; but
these difficulties have been overcome, and the accounts are now rendered in proper form, and with great punctuality in regard to time.
So perfect, in.deed, has the operation of the system become, that mymonthly report made to you at the close of the month of September
last exhibited the failure of only six collectors to return their jaccounts
, a t t h e specified time; excepting froni this, however, those uponthe
Pacific coast, to'whom a loriger time is allowed. The delinquent




REPORT ON THE FINANCES.

109

officers were immediately written to apprizing them of the failure, from
all of whom letters have since been received giving satisfactory reasons
for the delay.
The system may now be considered as fully perfected, and its operation as connect:ed with the security of the public revenues amply justifies the sagacity and wisdom of it^ conception.
In this connexion I beg to observe that, though less important in reference to the amount involved, there are strong reasons fbrxequiring the
rendition ofthe accounts of disbursing agents, agents of majine hospitals,
arid superintendents of hghts, at periods considerably earlier than at
present. All these accourits, with the exception perhaps of New: York,
riiight w^ell be rendered within one month from the ^end of the quarter.
The final settlement of the accounts of collectors, who go out of office
would be greatly expedited by this change, as no final settlement can
be made until all these accourits are examined and passed upon.
In compliance with the .suggestions., contained in ybur letter]of the
9th of June last, my attention has been particularly directed to the
preparation of cases ordered for suit, and my subsequent inquiries Into
that particular branch have demonstrated the necessity w^hich existed
for the preliminary measures therein directed.
From an examiriation of many of the transcripts formerly sent out,
as well as by personal iriterviews with several of the United States
attorneys, I was fully satisfied that the interests of the governinent required a clearer statement of the accounts, more care in their preparation, and that each should be accompanied by a statement in brief of
the points relied upon by the government.
This has been done In every case recently sent from, the office, and
a restatement made out, and a brief prepared in several casejs previously in the hands of atto^rieys. The labor of making these examinations and briefs has heretofore, and probably must continue to fall
chiefly upon the head ofthe office and the chief clerk, and if their number should Increase, will abstract too much of their time from the ordinary business ofthe office.
,
\
' In a second report', now in preparation, relating to the balarices due
the United States from collectors of.the customs and other officers who
have gone out of office or ceased to disburse the public moneys, the
means which have been adopted to bring these accounts to a speedy
close, and to collect from the principals or their sureties the sums due
from each, and the success which has attended^these means, \yill be
fully set forth.
..
'
In the prosecution of these cases, there was reason to believe that in
several instances, large sums belonging to the government,had been
fraudulently, withheld by the late collectors—the amounts received for
duties on foreign imports being, by a series of false returns, much underrated. In one ofthese an investigation made, by your direction, in the
district of Oswegb, disclosed the fact that the dutie's so withheld from
the United States must have reached a very large sum. Proceedings
were instituted to recover the penal sum due on his bond, and an indictment was also found by tfie grand" jury of the county against the
late collector. Since the institution ofthese proceedings, the late officer has deceased.



110

REPORT

ON THE

FINANCES.

Other Investigations of a similar character are now going on, the result of which, as they are not fully completed, it may not be proper to
comment upon.
^
I would add, that there are other cases where no returns have been
made during a portion ofthe term, In all ofwhich the penalty imposed
by the act of 2d March, 1799, has been charged, and the accounts
transmitted for suit.
In requesting remittances to disbursing agents, founded upon the
estimates previously transmitted to this office, constant care has been
taken to keep them within the provisions of existing laws, and the
authority for expenditures given in pursuance thereto, by the department. In order more readily to guard.against over-remittances for the
payment of clerks and other employes sanctioned by you, I have had
a lull list of the names of those whose services have been authorized
transcribed from your register. As this list will be In daily use for
reference, I would respectfully suggest that such alterations therein as
shall be directed by you may be communicated to this office.
The bonds taken from collectors and other officers of the customs
are now lodged in the office of the First Comptroller, the sufficiency •
of the security being, both as to the form of the instrument and the
ability ofthe signers, previously passed upon by that officer. As they
relate to a branch of the public service now disconnected from that
office, and as constant reference to them is required in the settlement
ofthe accounts arid the subsequent proceedings which.may be directed
thereon, there would seem to be a propriety, as there would certainly
be great convenience, in transferring them to this office.
If there be legal or other objection to transferring the ,entire control
of these papers from the Comptroller to the Commissioner, the present
inconvenience would be obviated by transferring their custody,, after
their examination and approval, from that office to this.
Very respectfully, your obedient servant,
H. J. ANDERSON,
Commissioner ofi Customs.
Hon.

J A M E S GUTHRIE,

Secretary ofi the Treasuryo




REPORT

ON THE FINANCES.

Ill

No. 23.
REPORT OF THE FIRST COMPTROLLER ON OLD BALANCES.
TREASURY D E P A R T M E N T ,

Comptroller's Ofiice, November 29, 1854.
• S I R : On the 21st of November, 1853, I received from you several
hsts of balances standing on the^books-of the Treasury Department,
with instructions to report the action of this office, thereon. Having
made several reports, as different classes of these balances were examined and disposed of, I now present a more concise statement, embracing the different balances and their present condition.
There was standing on the First Auditor's books at
the date of your'letter, $73,444,715 26 ; of which '
sum this office was to.account for
$62,748,969 37
Of which sum there hasbeen closed, $53,851,944 86
Invested in the Smithsonian Institute,
1,456,508 77
Invested, in canal c o m p a n i e s . . . . . .
1,883,490 00
Apprbpriated by the act of September 9, 1841, for the General
Post Office, to be refunded when
having the means.
482,657 00
— ^ — - — — $57,674,660 63
Duefrom b a n k s . . .
2,146 020 07
This amount belongs to theCommissioner of Customs,
and is referred;to him.
—
66,572 95
This amount is relative to the army and navy, and is
referred to the Second Comptroller. ^
130,592 26
This amount has stood long on the books, and Mr.
'
Gahatin recommended that it be closed by act of
Congress.
.,..'
......
279,827 06
This amount will probably be collected
162,601 34
This amount will be reduced by accounts rendered
and not adjusted, and by accounts to be rendered.
240,989 24
This amount charged agairist the republic of Frarice,
in 1794^ now under investigation for settlement
15,000 00
This amount cannot be collected.
—
435,732 94
Emolument accouhts of judicial officers, under investigation
...
-...
49,877 81
Old internal revenue accounts, and accounts under
the acts of July 14, 1813, i&c..^.
. 546,085 07
Corrections
1,001,010 00




62,748,969 37.

112

,

REPORT

ON THE

FINANCES.

There w^as standing on the books ofthe Fifth Auditor
at the date of your communication of the 21st of
November,' 1853, as published in Executive Docs. .
1st session 33d Congress, Secretary's report, p. 119 $12,245,095 95
Deduct fbr error of addition
10 00
ll;245,085 95
Of which sum there is closed . . . . . .$11,385,346
This amount will require the aption of
Congress............ . . . . . . . . .
53,718
Aggregate of settlements that will
probably be recovered
.
.,
28,698
This sum will be largely reduced by
accounts rendered and not adjusted,
and by accounts to be rendered,
and will probably be accounted for.
629,677
This amount belongs to the Commissioner of Customs, andis referred^
to him
.'
302
This amount believed not to be collectable
.;....
147,342
•••

61

~~

'

~

38
02

88
^
23
83
— $12,245,085 95

I n t h e office of theCommissioner of the General
Land office....

$1,326,293 09

The. clerk having this amount to examine and report upon was
taken sick, and a further statement reladve to It is deferred.
RECAPITULATION.

Total amount referred to this office for examination
- and settlement . . : .
.
..
This amount has been c l o s e d . . . . . .$65,237,291
Permanent i n v e s t m e n t s . . . . , . . : . . . 3,340,058
Post Office appropriation. . . . . . . . .
482,657
Duefrom banks.
.'.
2,146,020
Referred to the Commissioner of Customs......
, 66,875
Referred to the Second Comptroller..
130,582
Action of Congress necessary
> 333,545
This aniount will be probably collected..
191,299
This amount will proba.bly be reduced
by accounts rendered and to be rendered..
^'
885,667
This amount desperate,.or nearly so.
583,075
Emolument accounts..
•
49,877
Internal revenue, generally desperate
546,085
Land Office b a l a n c e s . . . . . . . . . . . . .
1,326,293
Corrections...........
1,001,020
— —



$76,320,3^5.8 41

47 """
77
00
07 '

.

18
26
44
.

.

.

36
12
77 ,
81
^
07
09 .
.
00
$76,320,358 4L

REPORT

ON.THE

FINANCES.

113

This examination has devolved on the office great labor, as most of
thepublic docuinents relating to the finances of the.country from the
commencement ofthis government, and some under the confederation,
were necessarily coirsulted, to ascertain the action of the accounting
pfficers and of the depa.rtment, in regard to the accounts or balances.
Your instructions to look into the condition of these old accounts and
balances has greatly conduced to the public benefit, and I invite your
attentipn to the urgent necessity of recommending to Congress to grant
suitable authority to close all the accounts, stariding on the-lists referred
to, that are reported as doubtful or desperate.
Congress has, in some special iristances, granted power to the Secretary of the Treasury to settle balances or accounts not within the
authority ofthe accounting officers; and I believe in all instances it has
been beneficially exercised.'
Most respectfully yours,
ELISHA WHITTLESEY.;
Hon. J A M E S GUTHRIE,

Secretary ofthe Treasury..

No.;24. •
REPORT OF THE SECOND COMPTROLLER ON OLD BALANCES.
.

TREASURY D E P A R T M E N T ,

Second Comptroller's Ofiice, November. 20, 1854,
S I R : I have the honor to submit the following report upon the subject of the outstanding balances due the government, to which the
special attention of the accounting oflicers was directed by your letter
of November 21, 1853. .
, <
Imriiediately upon the reception of that letter, measures were adopted to carry its instructions into effect. In regard to cases within the .
jurisdiction ofthis office. Copies of your instructions w^ere transmitted
to the Second, Third, and Fourth Auditors, respectively, with a letter
from this office, dated November 25,1853, directing, in detail, the systematic arrangement required to carry therri into efficient operation.
In furtherance of that object, letters were also addressed, to the Sec. retaries of the War, Navy, and Interior departmerits, requesting that
this office be furnished with immediate notice whenever any officer,,
agent, or other person in their respective departments, who had received public money which he was not authoiized to retain as salary,. pay,
or emolument, should go outot public service or cease, to disburse public money. Apphcation was m a d e for lists of officers and agents disbursing on apcount of the government on the 1st of May, 1854, with,
a request that thereafter a monthly statement, showing the changes
during the month among the disbursing officers, might be furnished by
the appropriate bureaus. Lists to the 1st of May, 1854, were promptly
received from all the bureaus, (except thelndian bureau,) and the desired monthly statements have since, in most cases, been, regularly
received, ancl transmitted from this office to the proper Auditors, for
Ex. Doc. 2 - — 8



•114

REPORT ON T H E FINANCES.

their Information ; and by these statements the hsts of disbursing officers, here and in the. Auditors' offices, are corrected monthly. All
persons \yho have received public money which they are not authorized to retain, who are not fbund upon the corrected monthly hsts, are
regarded as having ceased to be disbursing officers, and their accounts
are settled at the treasury wdth as little d6lay as practicable. If, on
settlement, a balance be found due the United States, it is ^at once
entered into the docket against the name of the officer or age^t, and
the Auditors are instructed, in all such cases, to take prompt measures
for its collection; to transmit immediately, to the persons indebted, statements of their accounts; to explain the items of differeiice, if any; to
demand and urge payment, and, in the event of failure, to collect tbe
amount due; to ascertain, as far as possible, tbe particulars in regard
to their residence and pecuniary circumstances; andif dead, to collect
information relative to their estates and sureties, the names and residences of their legal representatives, and toreport each case to this
office, with the steps they have taken, and the information ihey have
obtained, to enable this office to decide upon the propriety of instituting a civil suit or criminal proceedings, as the circumstances may
require^
As auxiliary tothe plan of the Secretary, and in order to give full
effect to the law of January 25, 1828, " t o prevent defalcations on the
lart of disbursing agents of the governmerit," &c., the Auditors riave
leen instructed to report promptly all persoris in the pubhc employment who are or may hereafter be in arrears to the United States, and
have fliiled, or may hereafter fail, to account for and pay into tbe treasury all sums for which they may be hable, so that the amounts due may
be withheld from their pa:y and emoluments. Under the provisions of
this most salutary law, many accounts have been closed on the books
of the treasury which would otherwise have remained unadjusted.
The financial results of these measures adopted during the pastyear,
to effect the object of your instructions, are shown in the summary
statement which accompanies this report. In the lists prepared by tbe
Auditorsof balances upon which your statement of November 21,1853,
was based, (with subsequent additions,) the names of nearly two thousand persons, in all the numerous capacities in w^hich money is received
and disbursed In their departments, appear as debtors of the government in the aggregate sum of $14,741,254 74.
By their reports rendered to the 30th of September, 1S54, this aggregate has been reduced to $9,640,266 43, showing a reduction by
collections, by the burnishing,of vouchers, and by the settlement of
accounts, to thc amount of $5,100,988 3 1 ; a gratifying result, whick
speaks well for the exertions of the past j^ear, and gives a favorable
augury for the future.
Sev^eral accounts, involving large sums, have-been reported for soil,
with briefs, prepared in coniormhy with your instructions, for the information ofthe Solicitor and the district attorneys to whom the several cases may be confided. Many are still before the courts, in which
proceedings were, commenced years ago, but which have been suffered
to slumber till the evidence in some^cases has disappeared. It is perhaps unfortunate that ordinary criminal prosecutions by, the United




REPORT ON THE FINANCES.

115

States are so much more remunerative to district attorneys than civil
suits for the recovery ofmoney, in whichit is necessary to master comphcated and; voluminous accounts, and to refer to a great variety of
statutes and executive regulations. It is not to be expected that any
great z;eal will be showui for unrewarded labor, when placed in juxtaposition with employment less toilsome and more profitable. Efforts
are being made, however, to furnish all the evidence within the control
ofthe accounting officers, arid, so far as depends on them, to bring the
long standing cases to a close.
If your instructions of November 21, 1853, be carried out, and so
continued, they cannbt fail to save, annually, large sums to the treasury. Important, hovvever, as Mo^ result may be, it is of minor consequence when compared with the moral effect produced on the public
mind by the due and Impartial enforcement ofthe laws.
To secure to the goverriment the full advantages contemplated in
your instructions, andto establish a 5i/5?m of measures for prompt settienients, it is absolutely necessary,that the proper revising officers should
be notified immediately when an officer or agent intrusted with public
money in any department has ceased to disburse, or to be an agent of
the government. With regular and reliable data in this particular, the
accounting officers will be prepared on their part to give full effect to
the system indicated by you, and which, if vigorously put in practice,
will prove one. of the greatest reforms in the firiancial operations ofthe
government.
.
In conclusion, it affords me pleasure to acknowledge the zealous and
intelligent co-operation ofthe Second, Third, and Fourth Auditors in the
effort to close up outstanding balances, and to effect prompt settlements
of accounts. Though not altogether pertinent to the principal subject
ofthis, report, yet it is but justice to theni to say that I a m Informed,
and believe, that in all these offices the business has been brought up
nearly to date, that none can be said to be in arrears, and that never
since their establishment have they been in a more efficient and satisfactory condition.
. '
I am, very respectfully, yours,
• •J. M. BRODHEAD, Comptroller.
HON. JAMES GUTHRIE,

Secretary ofi (he T r e a s u r y .

'• '; .

[

.-'

No. 25.

BEPORT OF THE COMMISSIONER OF CUSTOMS ON OLD BALANCES.
TREASURY, DEPARTMENT,

Offce ofi Commissioner of Custoins, November 17, 1854,
S I R : On the first of June last I had the honor to submit a report,
accompanied by detailed statements,, shov^ing the progress which had
then been made in closing the long hst of balances outstanding uppn.
the books of the treasury on the 1st of April, 185§, the settlement of
which belonged to this oflBce. SinCe the date of that report I have



116

REPORT

ON THE

FINANCES.

given my best attention to the examination of those that had not then
been closed, and bj^ constant and unremitting exertions have succeeded «
in disposing of a still larger prbportion of the remainder. In many
of the older cases, the principals had either deceased or changed their
residences, and It w^as a matter of some difficulty, and required considerable time, to look up the sureties, ascertain their ability to pay,
and carry on the correspondence necessary to satisfy them of their liability, and of the precise amount they were bound to pay. I have
endeavored in all cases, when practicable, to close every account
without suit, and have succeeded in doing so much beyond my expectation. In such as I have been, unable to close in this way, suit has
been ordered in tho last resort; but I have previously ascertained the
precise sum due to the United States, and, by correspondence with the
persons now In office in the respective districts, have ascertained the
ability of the principal and sureties to respond in the amounts which
would probably be recovered against them.
The amount of balances outstanding on the books of the Treasury,
as per Register's report transmitted on the 21st of November last, was
as follows:
.
.
From collectors of the customs and disbuising agents. = $4,608,651 54
From agents of marine hospitals, superintendents of
lights, and such other disbursing agents as had been
intrusted with the disbursement of public moneys for
objects connected wdth the customs, light-houses,
and marine hospitals, and for the construction of
custom-houses, marine hospitals, beacons, buoys,
&C....O.......

Making an aggregate o f » . . . . . .

1,698,497 49

.........

6,307,149 03

In addition to these sums, there were bonds in suit to the amount
of $5,585,340 92, which have since been withdrawn from the accounts
of collectors of the customs and transferred to special account.
Of the first-named aggregate o f . . . . . .
. . . . . . . . . . $6,307,149 03
there had been sent to the Solicitor, and were then in
suit, transcripts of accounts amounting t o . .
..
3,359,834 31
Which being" deducted from the above-named total, —
•
—
would leave the sum of.
2,947,314 72
for the adjustment of which, and the recovery of such part as might be
found due to the United States, I was specially chaxged.
Referring to mjy first report, made on the first of June last, fbr a!
particular statement of such as had then been finally acted upon, I
now present In one view the result of my endeavor to comply with
your wishes, down to the date ofthis report.
This list of balances furnished by the Register, and transmitted with
your letter of November 21; 1853, contained the names of foiir hundred
and twenty-four persons, with whom accounts were open and balances
due the United States.
These persons had been acting in the capacities of collectors of the ,
custonis, disbursing agents, superintendents of lights, agents of marine



REPORT ON THE FINANCES.

117

hospitals, agents for the erection of custom-houses, of light-houses,
marine hospitals, &c., and many of them had been standing upon the
books of the treasury for several years. Some of them were open accounts; some for advances from the treasury,, for which no account of
disbursements had been received ; some for balances growing out of
suspended charges, and some for clearly established balances on which
no demand for payment had been made for many years. Of this last
named class many of the principals and some of the sureties had either
deceased, became insolvent, or removed to other parts of the country.
Notwithstanding these disadvantages, I have the satisfaction to state
that on the.1st of September last, out of the four hundred and twentyfour accounts open.on the 21st Noveniber, 1853, three bundred and
thirty-eight have been finally closed upon the books of the treasury,
and the sum of $2,523,872 72, appearing to be due the United States
on said accourits, duly accounted fbr on thefinal adjustnient thereof.
There are one hundred, and eleven accounts still remaining open,
upon which the sum of $423,442 appears to be due the United States.
vSeveral of these are for advances made for special objects, and await
only the. settle ment of the accounts of disbursements to close them upon
the books. Some ofthe others have been ordered for suit and the
transcripts furnished to the Solicitor of the Treasury, each case being
accompanied by a statement in brief, for the use of the respective
United States attqrne3''S who are to have them in charge.. A small
portion are ascertained to be worthless, and the residue are progressing
to a final settlement.
The schedule accorapanying this report, §.nd transmitted herewith,
will show the precise condition of each claim, the means which have
been adopted to enforce settlement and payment of such balances as
were due the United States, and the number and amount of such as
have been closed.
I regret that it is not in my power to report them all as finally closed;
but as they have all been examined, and the proper steps taken In
each, I haye reason to hope that before I submit another and final report every case will be disposed of.
The balances due to the Uriited States from collectors and others
who have gone out of office or ceased to disburse the public moneys,
since the date of the Register's certificate, are added to the schedule
herewith transmitted, with such remarks, as will show the present condition ofthe accountSo I beg to add, that eyery means within my
reach will be employed to urge a final settlement of such accounts at
the earliest practicable period.
Very respectfully, your obedient servant,
:
H. J. ANDERSON,
Commissioner ofi Customs.
Hon. J A M E S GUTHRIE,

Secretary qf the Treasury..




-

-—^-'*--' • - - ^ 1 i i ^ n i i M i i i i t f l i ^ ^

118

REPORT ON T H E FINANCES.
S U M M A R Y STATEMENT.

Amount of balances outstanding on the books ofthe Ireasury, as per
certificate of Register, November, 1853, viz t
Bonds in suit.
$5,585,340 92
From collectors and disbursing a g e n t s . . . . . . . . . . ^ . .
4,608,651 54
From persons acting in other c a p a c i t i e s . . . . . . . . . . . .
1,698,497 49
11,892,489 95'
Amount outstanding on the books of the treasury on
the 1st September, 1854, viz:
Bonds in s u i t . . . . . .
. . . . . . . . . . $5,585,340 92
Balance due on old accounts, which
had been put in suit prior to April 1,
1853
3,359,884 31
Due from collectors and disbursing
agents.
«.„..
283,385 00
Due from persons acting in other capacities.^ . . „ = . . „ . . . . . . . ^ o , o , » ,
140,057 00
9,368,617 23
Showing a decrease since November 1, 1853, o f . . . . .




2,523,872 72

REPORT ON THE FINANCES.

,

119

No. 26.

REPORT OF THE REGISTER.
REGISTER'S O F F I C E , November 14,

1854.

SIR : In response to j^-our letter of the 4th August last, requesting a
report of the operations of this office during-the last fiscal year, I have
the honor to state that there has been a very great increase in the current business of the office, which could riot have been discharged by
the force assigned me but for the utmost diligence and industry on the
partof the clerical force under niy charge. To meet this increase,
and keep up all the current business. It became necessary to require
many of the clerks to continue at their desks, a portion of the year,
from ten to fifteen hours per day.
In order to show the great augmentation of business, as also the
present condition of the office, the fbllowing facts are subniitted:
The number of warrants issued to cover moneys paid into the
treasury on account of receipts fromcustoms, lands, and miscellaneous
sources, during the years 1834,1844, and 1854, was as follows, to wit:
In 1834
765
, 1844...
876
1854.
'....;
3,217 •
/These receipts are entered no less than five times in the yarious books
of the office. •
The number of warrants issued flir expenditures under the head of
civil, miscellaneous, foreign intercourse, and pubhc debt, was as"
follows, to w i t :
In 1 8 3 4 . . . . . . . .
.....2,564
1844......
3,314
.1854..
•
. . . . . . . . . 9,518
These warrants are all copied in full, and afterwards entered in the
yarious appropriation ledgers, journals and registers of the office.
The difference between 1854 and. the two previous periods is much
greater than the number of warrants indicates, because the specific appropriations are much more numerous in the last than In the'two
former—most of the warrants issued containing more than one appropriation ; whereas in the previous periods very few embrace more than
a single item. In fact, the great Increase of specific appropriations,
for sorne years past, has been under the head of civil and miscellaneous,
and the whole of these are embraced in the business of this office.
This fact will appear still more evident when the number of personal
accounts opened for expenditures, imder the above heads of civil, miscellaneous, foreign intercourse, and public debt, is embraced in the
comparison. These compare as follows :
Iri 1834
..
:
52^
1844
586
185.4........„.:....
....2,475 •



120

^'

REPORT ON THE FINANCES.

These personal accounts, prior to 1849, were included in one ledger.
After the passage of the act of March 3d, 1849, directing the expenditures on account of collecting the revenue from customs and lands to
be paid from the treasury, it became necessary to open three additional
ledgers.
The great increase of specific appropriations within a few j^ears ,
past has also tended to the increase of the personal accounts. Many of
these, which, a few years since, were kept under a single head, are
now divided into a number of subdivisions—sometimes as many as
forty—thus increasing the labor .in the same ratio, for each bears the
same .relation to the other. " The number of" personal accounts now
opened in this office is about nine hundred.
The appropriation accounts are also kept in this offic.e, and are
divided into six ledgers, containing altogether about seventeen hundred
specific accounts.
The personal accounts of the Interior Department, (Pension andIndian,) War, Navy, and Post Office, are kept by the Second, Third,
Fourth, and Sixth Auditors. Ah the othef personal accounts are kept
in this office, embracing the accounts settled^ In the First and Fifth
Auditors'offices and General Land Office.
Another evidence of the vast increase of the business of this office
may be found inthe document usually styled "Receipts and Expenditures." These statistics, published in 1834, constituted a volume containing 272 pages; in 1.844, 335; and in 1853, 601 pages—the latter also
being, in the.mode of printing, much more condensed and of smaller
type than either of the Ibrmer. But the immediate and rapid increase
of the business of the .pffice will be still more apparent by a comparison
of these statistics as published in the years 1850, 1851,1853, and 1854.
Though for 1854 they are not yet put in type, yet the matter, being
neaiiy all prepared fbr publication, indicates that the pages of printed
niatter will reach about seven hundred. The comparison for these
yea.rs will then stand as fbllows: Number of pa.ges in receipt and expenditure volume, for 1850, 351 ; fbr 1851, 307; fbr 1853, 601.; and
fbr 1854, not yet published, 700. Yet, notwithstanding this vast iricrease, with only an addition to my clerical force of one clerk in fact,
the statistics for the commercial document are now nearly all ready for
the printer, and the first series is herewith transmitted to the Secretary
of the Treasury.
A large'portion ofthe statistics for the "Receipts and Expenditures"
document is now complei:ed, and the remainder will be finished in a
short time, when they also will be forw^arded to the Secretary to be
laid before Congress at its coming session.
The statistics for this last-named document were transmitted to the
Secretary in 1848, December 15; fbr the year 1849, not until April,
1850; for 1850, on the I7th June, 1851; for 1851, on the 4th June,
185^2; fbr 1852, on the .2d March, 1853; and for 185.3, on the 22d June,
1854. The reasons for the delay in 1854 are given in my letter of 29th
June last. Thus these statistics will be furnished this year nearly four
months sooner than at any peiiod within the last five years, and at an
eariier period than ever furnished before. This result is mainly attributable to a different distribution during the lastyear -than formerly of




REPORT ON THE FINANCES.

121

these statistics among my clerks, and more promptness on the part of
other departments in furnishing such as are obtained through them.
Greater efficiency, 1 conceive, has been obtained, not only in regard
to the compilation ofthese statistics, but also as tothose connectedwith
commerce and navigation, by a different disposition of a portion ofthe
clerical force having charge of these, without which the compilation of
neither could have been completed for some month or more to come;
but, as.my letter of the 29th June last fully discusses these points and
indicates the new policy, I forbear a reiteration.
In the loan office, powers of attorney, and other evidences for continuous collection of interest on United States stock; are now forwarded
to this office, and duly recorded as received, in a book prepared for the
purpose, and the acknowledgment of their reception made tothe different pay agents in the form of entry here adopted. This record has
only recently been arranged, and contains about eight quires medium.
A duplicate record has also been furnished for the use of the First Auditor and Comptroller, by which they are, governed in the' settlement
of interest accounts, thus greatly facilitating their adjustment.
Duplicate records or statements have also been sent to the governmerit .pay agents at New York and Philadelphia, as their authority for
the payment of dividends to the respective applicants.
In connexion wdth the records of unclaimed dividends on the present
loans kept in. this office, there has been prepared a registerof unclaimed dividends on the old funded debt, compiled from thirty vol-umes, as returned to the department by the former pay agents. Being
thus condensed and alphabetically arranged, the payment of these
items of interest will be more conveniently and correctly ma'de. This
compllatibn has only recently been completed.
Within the last fiscal year some fifty transcripts for suit have been,
prepared in this office, many of them being quite voluminous. The
great iricrease In the business of the office requiring nearly the whole
time of each clerk, no particular clerk can be designated for this
particular purpose; and when calls ofthis kind are made, the papers can only be distiibuted among several clerks, with a requisition
that when they are not engaged on the current business (which seldom
affbrds. but a few minutes of leisure,) to occupy this time in copying.
When many such calls are made at the same time, the time of s,uch
clerks has to be taxed out of office hours. A call for a transcript now
on hand would require the time of one clerk several weeks to prepare,
and the only mode by which It can be completed in a reasonable time
will be through the labor of several of the clerks after office hours.
In fact, there is but a small portion of the time that such demand on
the time of some of the clerks Is not required, and without which the ,
business of the office would be in arrear. If we could be furnished
one additional clerk for copying purposes, and to be employed on miscellaneous, business, such unreasonable demands on the time o f t h e
others would not occur so often.
'•
In the mooms assigned to the fihng and keeping of marine papers,
receivers' accounts of publicmoneys, &c., under the charge of one person, there have been . arranged and put on file, during the past fiscal
year, upwards of eleven thousand receivers' vouchers, and one hun


122

REPORT ON THE FINANCES.

dred and fifteen books, capable of containing each six hundred registers
of vessels, filled with such registers; thus showing, during the same
period, the arranging and filing In book sixty-nine thousand registers
of vessels, and all perforrned by the unaided labor of one person.
The clerk having charge of the file-room containing the papers received from the First Auditor's office, in addition to the numerous calls
made upon him for papers and vouchers, has received, entered of
record, and filed about twenty-four thousand vouchers, statements, &c.
A comparison with former years shows an immense increase of business in each ofthe file-rooms.
I have discovered no material defects in the rules and regulations
which govern this office, other than those pointed out in m}'^ letter of
29th June last, (which have already been obviated,) except those above
indicated. .
I am, very respectfully, your obedient servant,
F. BIGGER.
Hon. J A M E S GUTHRIE,

Secretary ofi the Treasury.


iteiin».>ftin.

REPORT ON THE FINANCIES.

' .

~

No. 27.

123

. •,.

REPORT OF THE SOLICITOR.
O F F I C E OF THE SOLICITOR OF THE TREASURY,

November 1, 1854.
SIR : In a letter dated the 4th of August last, you direct me to make
to y o u " , a report of the operations ofthis, office for the past fiscal year,
accompanied by tables that.may seem proper to exhibit its statistics;"
and add, "if you have observed any defects iri the laws of regulations
which govern your office, or apply to the public service coming within
its supervision, you will state the same, together with such amendments as may, in ypur opinion, tend to a better despatch of the public
business, and the greater secuiuty ofthe public interest."
In compliarice with these directions, I have caused to be prepared,
and have the honor to submit herewith, two tabular statements, marked
Nos. 1 and 2.
,
No. 1 is a statement of all the suits brought in each of the several
judicial districts ofthe Uriited States from the 1st July, 1853, to the
30th June, 1854, the proceedings had thereon, the number decided,
the amounts collected, and the number and present condition of those
which remain on the docket pending and undecided ; to which is added
the amount collected in each district, duririg the fiscal year, on suits
brought previous to its commencement. .
No. 2 is a general statement of all the districts, presenting the aggregates ofeach district, as shown by No. 1.
From these tables it will appear that the whole number of suits
brought during,the year is 586 ; that, of these, 46 w;ere on treasury
transcripts; 218 for<the recovery of fines, penalties, and forfeitures under the revenue laws; 141 ofa miscellaneous character; 178 on customhouse or warehouse bonds in Califorriia; and three for the recovery of
land purchg-sed by the United States, and reserved for light-house purposes: making,, together, 586 suits.
Of these, it will appear that 287 have been tried and;decided—-142
for the United States, and 145 against the United States, of which 124
were on California warehouse bonds; that 39 have been dismissed or
discontinued for causes satisfactory to the district attorneys and to this
office, so far as those causes have been communicated to it; that nine
have been remitted by the President and Secretary of the Treasury,
and that 251 are pendirig uridecided. Of these latter it may be proper
to say, that it will appear froni statement No. 1 that the greater part of
them have been recently brought arid the trial term not yet reached.
The fall terms of courts will doubtless reduce this number fully onehalf.
. T h e amount collected on suits bfought during the year is $118,526 11
The amount collected during the year on suits brought
previous to its coriirriencemerit, i s . .
. . . . . . . . . . . . . 232,709" 48
Making thq total collected during the year




351,235 59

124

REPORT ON THE FINANCES.

These two tables, wdth this general summary of their contents, show
the operations ofthe office during the last fiscal year.
It is, perhaps, proper to add, that duiing the year suits have been
committed to the charge of the office vvhich had been instituted previous to, its commencement, to recover possession of, and try the title
to, lands lying in the States of Virginia and California, valued at over
three millions of dollars, which were purchased or otherwise acquired
by the United States.and.reserved for pubhc purposes. The preparations Tor the trial ofthese causes are going on to my satisfaction.
In regard to the latter,branch of your instructions, in relation to the
laws'!arid general regulations which govern this office, or apply to the
public service coming within its supervision, and your invitation for
suggestions as to amendments tending to the better despatch of the
public business and the security of the public interests, I have the
honor to say that, after the best examinatioii I have been able to make
o f t h e general instructions to the district attorneys, clerks, and marshals, which appear to have been prepared with care and consideration, they appear to me to be sufficient for the purpose, and I have no
suggestion to make or amendment to offer. Upon a reprint of the general instructions of this office*, there are some things that might be improved in fbrm; but, in substance, they appear to me to be all that is
necessary, if they are faithfuUy and efficiently executed, which I am
doing everything in my power to "cause to be done. And I here take
occasion to say, that the district attorneys and marshals generally have
eviriced ari anxious desire to discharge their duties faithfully and efficiently. Though many of them have failed to render their reports as
promptly as required, they have all manifested a desire to do so, and
I trust and believe that in a few months more all will be brought to
regularity in that respect. I find no deficiency in the laws relating to
the collection of the^ public debts, except In regard to the large mass of
old outstanding judgments in charge ofthe office, and to them I beg to
call your more particular attention.
In my report of Noveniber, 1853, I had the honor to call your attention to this subject, and, without repeating what I then said, I beg to
make a few additional suggestions.
The law provides no remuneration to district attorneys for any services which may be rendered in the collection of old judgments.
United States attorneys are not more patriotic than other men, and
will not perform arduous duties without compensation. Some provision should be made by. law for adequately compensating them for the
collection of old judgments, or the hope of ever realizing any considerable sums from that source shouldbe abandoned. In my opinion,
the fee bill should be amended so as to allow district attorneys a commission of ten per centum upon all sums collected by them upon judgments, of more than five years'standing.
Something might be realized from old judgments, which have long
been regarded as hopeless, by compromise. No express power has
ever been delegated by Congress to any department of the government
to release her debtors upon payment of a portion of the debt. T h e ;
poWerto compromise judgments and debts of long standing ought, in
my judgment, to be conferred upon some department of the govern-




i.Attiikiitiimk,i„Mitk^ilM

'

REPORT ON THE FINANCES.

125

ment, and I would suggest that Congress be asked to pass a law
authorizing the Solicitor of the Treasury to compromise judgments and
debts due the government, with the advice and approbation of the
Secretary of the Treasury.
I have the honor to be, sir, with great respect, your most obedient
servant,
F . B. S T R E E T E R , Solicitor.
Hon.

JAMES

GUTHI^,

Secretary ofi the Ti'easury.




jSJo, L—Statement qf suits under charge ofi the Solicitor ofi the Treasury, commencing July 1, 1853, and ending June SO, 1854.
DISTRICT OF MAINE.
Against w h o m or what.
General r e m a r k s .

Capacity.
Principals.

Mar. 9,

1854 Henry S . J o n e s .

P3

Sureties.

E d . S. Jarvis, T h o m a s
D . J o n e s , and John W .
Jones.

Elisha Gilley.

.do.

Alfred Gilley.

10

Smuggling
......do
;....
Act Mar. 2,1799, sec. 50 & 92

Debt settled before judgment.

O

"^

$113 92
1,991 96

$113 92
1,991 96
Pending.
Claim interposed, and continued.
Goods sold ; proceeds not sufficient to pay costs.

Smuggling.
do....
Miscellaneous.
Debt—for postage s t a m p s . . . . J u n e term,
1853.
'
Writ of entry to recover possession of a portion of Bak e r ' s island, in county of
H a n c o c k , State of Maine—
the whole island being
claimed by the U. States
under a warranty deed,
and reserved for light house
purposes.. E a c h of defendants claims in severalty a
distinct portion.
375 4.3

Collected during the fiscal year ending J u n e 30, 1854, on suits brought previous to July 3, 1853,




$375 45

Fines, penalties, Sf forfeitures.

.....
Nov. ]2, 1853 8,000 cigars
.Lot of s h e e p s k i n s . . . . . .
.\....cIo
Julv 13,1854 Boat Cynthia and h e r
cargo.
July-16,1854 44,100 cigars, 1 demijohn aguardiente.
April —, 1854 4 kegs brandy, 4 kegs
J a m a i c a spirits, 4 kegs
gin.
June
t e r m , Benjamin Dunn
1853.
April 3,1854 Joseph Gilley.,

.do.

O
pi

Treasury transcripts.
$375 45 Collector

90 00

3
o

Pending,

Do.
195 88

S3

2.571 .-^3
113 95
2,685 25

DISTRICT OF NEW HAMPSHIRE.
Fines, penalties, ^forfeitures.
1

J u n e l O , 1854 2,000 spruce logs.. . .

1 Claim interposed, and pending
for trial at Sept. t e r m , 1S54.

R e v e n u e laws.
MisceUo.neous.

^'

October term,
1853.
V
do......
1do
1 ......do......

1 ......do......
1
do
1 ......do......

•

J a m e s M. P i k e .
Benj. S. Clifford . . . .
Chas. L. Godfrey and
Woodbury Gilman.
do
;
....do
...do....

..'

.... ....do....
. . . . . .do. .
•

do..
.... ....do
. .
do.

'.

....

.....

————

•

T"

•1

Ready for trial at October t e r m ,
1854.
1
Do
do.
Do
do.
1
1 P e n d i n g ; Godfrey dead, and
Gilman absconded. District
attorney's report.
Do
do.
1
Do
do.
1
Do
do.
1

Harrison G . C . R u n d l e t t

5sJ
O
pi
O
!2{

DISTRICT OF MASSACHUSETTS.
Treasury transeripts.
1

Nov. 21,1853 J a m e s M. S h a w . . . . i . . .

1

Mar.

1

9,1854 W m . W . E a s t o n

Mar. 13,1.854 P h . Greeley, j r

,

$1,588 57
Reuben Baxter, Aaron
Mitchell, and William
Had w e n .
Avery Plumer, jr., Isaac
L i v e r m o r e , C. W a t kins, J. B. Brown,
Philo S. Shelton, Albert Fearing, John 11.
D o w , and Peter Harvey.

417 68 Collector

..

.

1 Process served, and coniinwed
at J u n e term, 1854.
1 Pending.

. . . .

1
1

Aug. 24,1853 6,771 -pounds of wool,
4,761 pounds of rags.
Oct. 8,1853 1 chest and 1 box oii of
lemon.
Sept. 2,1853 Ephraim P e n d l e t o n . . . ,




o
CO

33,149 26 Collector, &c

1 Proceedings, suspended, by r e quest of the Commissioner
of the Customs, for r e v i e w
settlement.

•
F i n e s , penalties, ^'forfeitures.

1

>

1

Violation of revenue l a w s . . . Mar. 3,'54
Section .50 March 1799
Refusing to bring home seam e n w h e n asked by consul.

$111 50

$111 50 1

Tried March 3,1854.
for claimants.

Verdict

1 Defendant arrested ; gave bail
for appearance. Suit continued.

. Noi 1.-—Statement ofi suits under charge of the Solicitor ofi the' Treasury—Continued.
GO

Against w h o m or w h a t .
Capacity.
Principals.

-General r e m a r k s .

Sureties.

--C—

<
J a n . 17, 1854 36 boxes cigars; John
O w e n s , claimant.
Mar. 8, 1854 6 parcels of lace

Sec. 50, March 2, 1 7 9 9 . . . . .

$ b l 66

$57 66

Violation of revenue l a w s .

162 13

162 13

April 29, 1854 Brig Glamorgan,

Slave trade

4.392 72

4,392 72

9 |...

pi
Vessel and cargo sold; gross
amount $5,227 09; charges
$834 37—net,
$4,392 72.
$3G2- 83 of a m o u n t collected
paid as wages to s e a m e n ;
balance in the hands af the
registry, and awaits a final
decree of the court.

O
pi
H
O

ffl

4,724 01

$3.5,155 51 . . . ^
Collected during the fiscal year ending J u n e 30, 1854, on suits brought previous to J u l y 1,1853.

3,024 49
7,748 50

o
DISTRICT OF RHODE ISLAND.
Fines, penalties, 4" forfeitures.
May 10,1854 93 boxes cigars, 1 box
sweetmeats. .
April 21, 1854 W . H . Aldrich.

Sec. 24, March 2, 1799
do.......

Ansr. term,
1854.

$143 18

$143 18

165 82

165 82
309 00

Collected during the fiscal year ending J u n e 30, 1854, on suits brought previous to July 1,1853.




875 41
1,184 41

DISTRICT OF VERMONT.

^

•

o
o

Sept. 19, 1853 2 oxen, 4 steers, 1 cow,
8 heifers—J. Corliss,
claimant.
1 span horses, 1 double
do.
wagon, 1 robe, 1 cover
for goods, 1 double
harness j 1 chain, 1
whip, 6 barrels eggs—
Peter Smith, clairnant.
2 horses, 1 double harness, 1 wagon, 1 feather bed, 5 barrels eggs,
1 whip, 10 bushels
of oats—J. D. AUen,
claimant.
959 pounds butter—Eli,
do,
jah Chafiee, claimant.
Dec. 10, 1853 Joseph W . Smith
15 he^d of cattle, valued
at $250—James Corliss, claimant. .
April 8,1854 1 bay horse, 1,179 lbs.
butter, 23 butter tubs,
2 horses.2 sets harness
and 1 double wagon.
April 11, 1854 251 tubs butter, 2 white
horses, 7 bushels of
wheat.—Jacob Brewer,
claimant.
April 14,1854 12 two-year old cattle,
1 black horse, 1 m a r e ,
1 wagon, 2 sets harness, 79 calfskins.
.do..
42 bales hops, 3 horses,
and 3 sets harness.
do

May
term, Ira Dav
1854,
- . d o . . . . . . William S w e a t t
do
W . S w e a t t & Ira Dayis.
Id

Fines, penalties, ^forfeitures.
Illegal importation
.do .

.do .

$191 51

$191 51

•
.do .
.do .
258 62

258 62

.do .

649 83

649 83

.do ,

63 23

63 23

.do .

66 15

,66 15

.do .

50 44

50 44

.do .

3Iiscellaneous.
T o recover nioney fraudulently obtained as pensions.
do
do
do
do
,,

Collected during the fiscal year ending J u n e 30, 1854, on suits brought preyious to the 1st of J u l y , 1853,




T h e property in these t w o
cases w a s delivered to
claimants on stipulation,
but not produced to marshal on the day of sale.
Suits brought againstclaimants on stipulation bonds,
and pending.
T h e property embraced in
these two cases was sold
by the marshal, and produced, after paying costs
and charges, $^91 51.

pi

Discontinued on p a y m e n t of
costs. Suit brought under
misapprehension.

o
"^

O
pi
H

H

ffi
w

Pending.
Do.
1,101 42
2,381 20

1,101 42
2,381 20
2,290 28
4,671 48

JO

No. 1.—Statement ofi suits under charge ofi the Solicitor ofi the Treasury—Contmued.
o
DISTRICT OF CONNECTICUT.

s
1s

.Against .whom or what.

C3
o

a
Capacity.

o
o

1

Principals.

o

3
O

Sureties.

fcf)

0)

s
<

Q

s

S

• ^(C

<

'o
fl

5
o
<3 .

$1,694 15

IXL. D U i t U l U U g l l l « « i x x x j 3 ^...^ ..w

T3
a;

"o
o

1

1

1

General

p.

02 02

o

_

DISTRICT OF NORTHERN NEV^ YORK.

o

Treasury transcripts.
M a r . 16,1854 O t i s M . Cole
April

4,1854 Jacob R i c h a r d s o n . . .

Nov.,
1853 375 sheepskins
Nov. 15,1853 57 head s h e e p , a n d other
merchandise, valued
at $228 30.
Nov. 3,1853 10 barrels pork, 10 bags
corn.
Dec. 3,1853 32 sacks wool
Jan.

7,1854 612 21-32 bushels o a t s . .

3,1853 11,312 feet butt lumber,
1,326 pme boards, 60
feet cherry ditto.
1 bale wool and 3 bales
.do.
picking.
...,..do
73,349 feet pine lumber.
do
1,082 pounds wool
1 span horsesj 1 double
do
harness, 50 bush, oats,
24 bags oats.

Samuel Cole and Robert H. Roberts.
Jesse Bennett and Morris Bennett, on three
difterent bonds.

$521 72| Collector and superintendent
of lights.
80,505 71 Collector and inspector
Fines,penalties, 8f forfeitures.
False entry
Smuggling
.do ,

P e n d i n g ; in course of preparation for trial.
Principal d e a d ; in course of
preparation for trial against
administrator and sureties.
$241 34
200 32

$2'4l 34
200 32

70 00

70 00

.do .

Nov.




U2
Case tried, and verdict for
claimants.
Pending on application for r e mission.
Suit dismissed by disti-ict attorney.

.do .

379 411
.do .
.do .
.do .

537 28
73 30

ffi

537 28
73 30
Pending, for trial at fall term.

2,038 pounds wool
3,024i pounds wool, 708
pounds waste wool.
J a n . 11,1854 6,307 pounds scrap-iron,
5,218 pounds N o . 2
iron, 760 pounds sheeit
iron, 703 pounds m a ple sugar.
Mar. 21,1854 44 cows, 284 sheep
J u n e 22,1854 1 black horse, 1 bay
horse—G. W . Flower,
claimant.

do
......do

539 82
410 33

.do .
.do .

539 82
410 33
761 94

Pending, for trial at fall term.
Process returnable November
t e r m , 1854.

.do.
.do .

17

81,027 43

3,213 74

3,213 74
49 43

pi

3,263 17

hd
O

Collected during the fiscal year ending SOth J u n e , 1854, on suits brought previous to the 1st of July, 1853..

pi
H

DISTRICT OF SOUTHERN NEW YORK.

C
:^

Treasury transcripts.
1

J n n . 28,1854 Jeremiah T o w l e . ,

-.

Aug. 10,1853 Steamboat Isabella
Aug. 16,1853 Steamboat S t r a n g e r . . . .
Sept. 8, 1853 15 pieces cotton velvet,
6 packages silk.
Sept. 22,1853 1 trunk and 1 bag containing embroideries.
Oct. 4,1853 Steamboat C a t h a r i n e . . .
Sept. 29, 1853 Steaniboat T e l e g r a p h . . .
do
Steamboat N a u s h o n g . . .
do
Steamb't Angehne Corning.
do
Steamboat L . L . S h u l t z .
Steamboat Only Son . . .
do
do
S t e a m b o a t T . V a n Santwood.
.do
Steamboat Union
Sept. 27,1853 Steamboat Liberty
do
do

Steamboat Rattler
1 SteamboBt Pope Catlin.




ffi
1 Pending.

M. J. Leonard, W . , P . $6,600 00 Navy oflicer
Hallett, G . C . De Kay,
on t w o bonds.
Fines, penalties, J^'forfeitures.

I—I

Forfeiture remitted.

•

, . . do.

$431 53

$431 53 1

284 26

284 26 1

Ul

Act July 7, 1838
1
1

......do
do
do
do
do

1
1
1

C),

do

Forfeiture remitted.
Do.
do.
T i m e given to answer.
Petition for remission forwarded.
Do.
do.
do.
Do.
do.
do.
Do.
do.
do.
Forfeiture remitted.

do
do
do

>
a
w

1

Act of August 30,1852
do

*i Petition for remission ;
i...

..

d
1

a n s w e r granted.
Do.
do.
Do.
do.

time to
do.
do.

00

No. lo-—Statement ofi suits under charge ofi the Solicitor of the Treasury—Continrxed.

to
i>3

Against w h o m or w h a t .
Capacity.
Principals.

General r e m a r k s .

Sureties.

a
<

Oct. 17,1853 Ship Northern Chief..

Without license..

Nov. 8, 1853 1 package marked A. B.
97, containing lace
mantillas, corsets, and
other goods.
Nov. 12, 1853 F . A. Myers

A c t M a y 28,1830, and March,
1799.

Jan.

6, 1854 Schooner H . N . Gambril, t a c k l e , &c.

J a n . 11,1854 Steamship Alps
do
1 lot w a t c h m o v e m e n t s ,
1 lot embroideries.
J a n . 14, 18.54 J. P . Hutchinson
F e b . 4, 1854 1 lot embroideries, no
raark.
Feb. 2, 1854 Ship Enterprise
Feb. 4, 1854 Ship Astracon.
Feb. 11, 1854 L a c e s , embroideries, &
other articles.
F e b . 16,1854 Ship Liberty
Feb. 20, 1854 13 bundles, 2 t r u n k s , 1
bag, 2 boxes, without
m a r k ; 7 cases marked
A. M. S t u v e ; 1 box, 1
bale marked ditto, and
other articles.
March 4,1854 1 cask ale, 5 casks porter, 7 casks port wine.
do
A quantity of embroidered bands, edgings.
March 6,1854 5 t r u n k s marked F . P.,
Nos. 1,2, 3 , 4 , 5 and 6,




On clearance bond of Naid
Queen.
Slave trade, 1794 and 1 8 0 0 . . .

$332 91

$332 91

2,763 31

2,763 31

,

1,198 02

1,198 02

Sec. 5, February 28, 1803.
Sec. 68, March 2,1799

4,908 14

'4J 968*14;

591 14

591 14

Excess passengers, F e b . , '49.
do
Secs. 50 and 68, Mar. 2,1799.

pi

o
pi

Sec. 50, act March, 1799.
Sec. 68, act 1799

Remission on terms not yet
complied w i t h .

Excess passengers

Pending.

o

Decree and conditional sale.
Proceeds $2,763 31 paid into
court, and awaiting decree of
distribution.
Petition for r e m i s s i o n ; time
granted to a n s w e r .

ffi

P e n d i n g ; process not served.

>

Pending; petition for remission.
Do.
do.
do.
Remission on terms not y e t
complied with.
On calendar for trial at Octoher term, 1854,

Sec. 68, act March 2,1799.

Sec. .50, act March 2 , 1 7 9 9 . . .

40 44

Secs. 50 and 68, act March 2,
1799.
Sec. 50, act March 2 , 1 7 9 9 . . .

32 48

32 48|

131 66

131 66

40 441

containing perfumery,
&c., &c.
March 7 1854 4 cases marked E. C. C ,
Nos. 4, 100,102 & 104,
containing ribbons.
March 6 1854 |23 moulds gold-beaters'
sldns.
Mar. 16, 1854 4 packages, 1 chest, and
1 basket, containing
silk ribbons, laces, &c.
Mar. 10, 1854 A quantity of embroidered collars, chemisets,
sleeves, &c;
JMar. 17, 1854 10 packages containing
embroidered sleeves,
collars,
chemisets,
handkerchiefs,
edging, &c.
3 cases embroidered
do
sleeves, chemisets,&c.
April 5, 1854 4 packages marked N
[J W ] t , Nos. 158,159,
160, and 170, containing carpets.
1 case m a r k e d E . B.,
do.
No. 439, containing
lead pencils.
do.
A quantity of lace and
embroidered goods and
lace collars, & 1 shawl.
Mar. 22, 1854 1 chest, 1 bundle, containing cloths, cassimeres.
2 boxes, 1 carton, 1 case,
do
containing black silk
neck-ties, &c. •
do.
A lot of silk lace without any m a r k .
do.
1 case. No. 6, containing jewelry, corsets,
&c.
April 7, 1854 A large quantity of
diamonds, emeralds,
opals, gold watches,
silver w a t c h e s , and
other articles.
do.
Brig Doctor Kneif
April 17, 1854 Ship Forest City
April 24, 1854 7 cases marked R. A.,
numbered 1 to 7, containing guns and rifles.




Sec. 66, acts March 2,1799,
and May, 1830.

1,398 63|

1,398 63

Secs. 50 and 68, March 2,1799

1,421 74

1,421 74
Verdict for United States on
case m a d e ; under advisement.
Do
do.

do
.do.,
.do..

1,560 95

pi
W
P e n d i n g ; noticed for trial a t
October term, 1854.

.do..
1,014 57

1,014 57

52 38

52 38

346 42

346 42

do

125 611

125 61

.do..

147 941

147 94

Sec. 68, M a r c h 2, 1799..

O

1^
O

.do..
Secs. 50 and 68, March 2,1799

Proceeds applied in part paym e n t of costs.

o
On calendar for trial at October term, 1854.
.do..

253 38

253 38

.do..

4,809 10

4,809 10

Excess passengers, act F e b ruary 22, 1847.
do
Sec. 68, March 2, 1799

U2

Remission on terms not yet
complied with.
Forfeiture remitted.
803 04

803 04

03
CO

No. lo—Statement ofi suits under charge ofi the Solicitor ofi the Treasury-^Continned.

o

Against w h o m or w h a t .

s

.a

!

1
1
1
1

1
1
1
1

Sureties.

Principals.

s
1

1
Qi

£
o
o.
a

s
Capacity.

c
7i
o

do

Ship Sarah G. Hyde

•fcD

s
fcD

o

i

<s
April 27, 1854 10 casks marked J. T . T . ,
numbered 1 to 10, containing litharge.
April 28, 1854 Ship Florida
Ship
G. B. L a m a r
do

1m6

1

Q

fl
fl

o

<s

_o
"o
o

m
D fl

o

-fl

'S
'o
Qi Qi
Q Q

%.

'fl
02 02
'fl

Acts March 2,1799, and May
28, 1830.

1

Proceeds paid into court.

02

Sec. 1 February 2, 1847
do

1 Pending.
1 Pending, and on calendar for
trial at October term, 1854.
1 Remission on terms not yet
complied with.
1 Pending.

do

5 pipes N o . 1 to 5, 15
hogsheads No. 6 to 20,
15 quarter casks No.
21 to 35, marked VV. &
Co., containing wine.
May 10, 1854 30 moulds gold-beaters,
skins.
M . a y l 3 , 1854 Ship S e w a l l . . .
May 15, 1854 Ship Yorktown
Ship Southampton
do
do

General remarks

S fl

fl

<s

1

1 g .§

May 28, 1830

hj
February 22,1847
do
Februaiy 22,1847

1

'i

1

do

Ship A. Z

do

1

do

Ship Great W e s t e r n . . . .

do.

1

1
1

do
do

Ship Meta
Ship Andrew F o s t e r . . . .

do
do

1
1
1

do
do
do

Barque Helicon
Barque Industry
Barque F a n n y

;.

do
do
do

1

do

Barque S o p h i a . . . . . . . . .

do




O

$1,182 06 $1,182 06 1

1

May 16,1854 Ship Art Union

O
pi

ffi
Sec. 50, March 2,1799

1

1

pi

Sec. 3, February 2 2 , 1 8 4 7 . . . .

1

'i
1
1
1
1
1

Discontinued by dist. attorney.
Pending.
Interlocutory d e c r e e ; default
and reference t o ' Commissioner.
P e n d i n g ; time granted to a n swer.
Interlocutory d e c r e e ; default
and reference to Commissioner.
Dismissed by district attorney.
Interlocutory d e c r e e ; default
and reference to Commissioner.
P e n d i n g ; alias process issued.
Do
do.
Remission on terms not yet
complied with.
Interlocutory d e c r e e ; default
and reference to Commissioner.
Do
do.

l—l

"Z

>
o

bd
Ul

1 . . . , , . . do
1
do

I Barque R o b e r t . .
Barque Restede .

T i m e granted to a n s w e r .
Not f o u n d ; alias process i s sued.
Dismissed by district attorney.
T i m e granted to a n s w e r .
Pending.
Do.
Penalty remitted.
Dismissed by district a t t o r n e y .

,do..
.do..

May 22,1854
do
May 24, 1854
do
May 25, 1854
do
J u n e 3,1854.1

.do.,
.do.,
.do.,
Sec. 4, May 28,1830.

June
June

Ship Copernicus
Ship Patrick Henry
Barque Anna
trhip Rotunda
Ship Plymouth
Ship George T P a t t e n . .
1 case marked A. 0 . , No.
271, containing Honiton
collars & other articles.
5, 1854 Ship Shannon
7, 1854 Barque Princess Louise.

Act of 1847.,
do.,

May 26,1854 Barque Davenport
May 20,1854 Ship Hendrick H u d s o n .

.do.,
.do..

cdo..
. do. <

306 28
Dismissed by district attorney.
Remission on terms not yet
complied with.
Dismissed by district attorney.
Interlocutory d e c r e e ; default
and reference to Commissioner.
Remission on terms n o t y e t
complied w i t h .
Pending.
Do.
Do.
Do,

May 10,1854 Galliot Courier.
May 27,1854
do
do
do
......do

.do.
.do.

Schooner Gesine
Brig Ortelius
Ship Onward
S-hip I s a a c Wright
5 rolls carpeting, 2 hearth
rugs, and 2 barrels and
2 baskets without mark,
containing china ware.
Ship Liebnitz

Sec. 3, February 22,1847
do
Secs. 60 and 68, act of Mafch,
1799.
Sec. 3 , F e b r u a r y 22,1847,

Ship Fortitude .
Ship Humboldt.

.do.<
.do.,

Barque L e e m a h a g e n .
J u n e 28,1854 Ship Ocean d u e e n .

pi

w

hi
O
pi
H
O

62 95

ffi
Remission on terms not yet
complied With.
P e n d i n g ; vessel bonded.
Not f o u n d ; alias process issued.
Interlocutory d e c r e e ; default
and reference to Commissioner.
Do
do.

O

Miscellaneous.
Oct. 20,1853 Charles W . Merritt..

^10,000 00 Forfeited recognizance.

.....do
George T . Redman
Oct. 22, 1853 W m . P. Pridham
F e b . 7,1854 L o c k h a r t McKay and
Andrew Menicke.
.do.
L e w i s H. Holhs and
Daniel Bacon.
.do.
John Quin and John
Ruscastle.
,do.
Rich'd Fisbee and John
L . Harley.

10,000 00
do
10,000 00[ Bond, &.C
700 00 Forfeited recognizance.




Pending, per clerk's
October, 1854.
Do
do.
Do
do.
Do
do.
do.

1,500 OOi . . . , . . . , d o

Do

do

Do

do.

Do

do.

700 001
500 00

do

report

CO

No. l.—Statement ofi suits under charge of the Solicitor ofi the Treasury—Continued.
'fl

t3
Qi
O
fl

fl
Qi

Against w h o m or w h a t .

£

fl

ifl

S

<£

C7
o
o

£

1

<

V . / * . V . . . . . ^ „ V . X . V - »-V, , ^ . . . ^ ^ ,

rs

11 c

O

1

o
fl
fl
o

fl

••£

5

General r e m a r k s .

fl
fl.

Qi

!

do
do

Do

do.

500 00

do

Do

do.

O

. . . . . do

Do

do.

do

Do

do.

do

Do

do.

. ..do

Do

do.

Do

do.

800 00

800 00

Pending, per clerk's
October, 1854.
Do
do.

do......

1,000 00

.~

-6

.. .

$24,198 94 .$24,198 94 24

46.600 00
V ^ . W . . ^ V . . . . . . .7 » ^ " .

fl

Qi

1

02

800 00

HrxMontai^ .lin-inrr t h o ficnnl \rom> onrlinrr I n n o fin 1R=^4 o n Sliits h r h n f r h t n r P v i o i l S tO .Tlllv 1. 1
WV^i..>^V,.,V^V. V . V * . L ^ . . J j

s

1,000 00

700 00 .

107

a>
o

pi
bd
h3
O
pi
H

$1,000 00 Forfeited recoffiiizance

7, 1854 Ch aries Wilson and
Thos. W a l l a c e .
F e b . 8,1854 W m . 0 . Alden and H .
D. Brookman.
d o . . . . . . George Cahill and David R. Detlof. •
Rich'd Philip and Daniel
do
Pilkington.
Peter J. Voerts and
do
Christian F . F r e n c h .
Simon V. Peabody and
do
James T h o m p s o n , jr.
J o h n H . Lowell and
do
Benj. P. S h e r m a n .
John Gray and Daniel
De Wolf.
W m . 0 . Alden and H.
do
D. Brookman.
Feb.

fl

fl
"o

fl
fl
o

Sureties.

Principals.

QJ
.fl

fl

1

1

Capacity.

nfl

CO

Q

-

f

J

}

fi.'^.l

...

CO

DISTRICT OF NEV;^ JERSEY.
Fines, penalties, ^'forfeitures.




Act August 30,1853

«

O

6 6 71

130,945 30
155,144 24

Steamboat Rotary.

report,

Pending.

DISTRICT OF EASTERN PENNSYLVANIA.
Treasury transcripts.
April 19,1854

T e x a s bonds amounting to
$13,710 deposited as collateral
security with Secretary of
Treasury. Separate suits, vs.
principal and sureties, bro't
on l l t h July, 1854.

J o h n Sartain, S. Tiller, $24,047 65] Navy and pension agent.
J. L . Gihon, W . S.
Shultz, W . P. Hibbard,
and W . H. Hazzard.

Williani Sloanaker,

Fines,penalties, ^forfeitures.

1
1

1
i
1

6 gross watch movements,2 sil ver watches.
Dec. 27,1853 40 silk handkerchiefs,
vestings, &c.
Feb. 1, 1854 10 half pipes brandy, per
ship E. Johnson.
13 half pipes bi andy, per
.do
ship Hero.
20 half pipes brandy, per
do
ship A. C. Pratt.
9, 1854 9 packages merchandise
marked P [ C ] , Nos.
2550, 2551, 2552, 2553,
2554, 2555, 2556, 2557,
and 2558.
10 packages m e r c h a n dise niarked P [ C ] ,
Nos. 2904, 2905, 2906,
2907, 2908,^2909, 2917,
.2918; C, No. 913; L P
G, No. 1227.
450 black lace veils, 2
pieees black satin and
ais.

9 1.,..

I....,

,

pi
.do.

$368 18

$368 18

hj
On calendar for trial at fall
term.
Do
do.

do....
False invoice.
do

Motion for sale argued and held
under consideration.

do

o

pi

o
ffi

Do

>
o
Do

I

, . . . . 1 24,047 651

Collected during the fiscal year ending J u n e 30,1854, on suits brought previous to July 1,1853 .




Dismissed by district attorney.

Smuggling

1 July 1,1853 6 gross w a t c h crystals,

36 188

do.

Ul

368 18
1,500 00
1,868 18

CO

No. 1.—Statement ofi suits under charge of the Solicitor of the Treasury—Continuedo

CO
00

DISTRICT OF MARYLAND.
02

'fl

o

Against w h o m or w h a t .

fl

S
£o

fl

1

fl

'o

<

1

fl

o

fl

Prmcipals.

Sureties.

fl

(Capacity.

fl

Fines, penalties, ^-forfeitures.
1

July

1

Aug.

«

Qi

Qi

CD

£

ri

"fl

i
02

1

a

'c3

Qi

o
fl
3
O

'fl
fl
O

s
<

£

1
1
1
1
1
1

Dec. 28,1853 Heinrich Rascher

1
1
1

Dec. 18, 1853 T h o m a s H. F r e e l a n d . . . J a m e s Hall
, 1853 John A. Brown
Dec. 13, 1853 1 case merchandise

1
1
1
1
1
1
1
1

Oct. 2, 1853
M.ar. —, 1854
May 16, 1854
do
May 29, 1854
, 1854
May 31,1854
J u n e 1,1854

George Sprao'ue
S t e a m e r Maryland
Robinson, Leeds & Co.
Deidrich Haeslop
William F r a n k
Steamboat C h e s a p e a k e .
Joseph Salbuv
S t e a m e r Osiris




^fl

1 1 fl

ri
Qi Qi 'fl

o

Qi 'fl
•Jl

fl

6, 1853 T e n p u n c h e o n s of r u m .

5, 1853 Deidrich W . Sweichel,
master of brig N e p t u n e , and owners.
Oct. 4, 1853 S t e a m b o a t F.armer
do
George Sprague, pilot...
Oct. 21, 1853 Steamboat P a t u x e n t . . . .
do
John S. Mills
Dec. 27, 1853 Barque A n n a . . . . ,

If

•fl
Qi -fl

Si

pi

fl.

h3
O

'fl
02

1
Sec. 1 act of 1847 . .

General r e m a r k s .

Qi

pi
H
Verdict for claimants at September term, 1853.
1 Pending.

......

ffi

•

S t e a m b o a t act
do
do
...
do

. ..

,....

$100 00

1
1
$100 00 1

•• *i

do

42 50

$100 00
do
do
do
do
do
Steamboat a c t . , .

Do.
Do.

Do.
1 Dismissed by t h e court, March
term, 1854, and appeal to
cil cuit court pending.
1
for $250 and costs, in district
court—appeal to circuit court
pending.

Violation revenue laws. . . .
Obscene pictures

O

42 50 1
1

100 00

1

250 00

250 00 1

200 00
400 00
500 00

200 00 1
1

..

*i

Dismissed by district attorney.
Obscene pictures condemned
and destroyed.

*i Pending.
*i Do.
1

Do.

*i J u d g m e n t

for United States m
district court—appeal to circuit court pending.

o
bd

Ul

Miscellaneous.
1

Sept. 27,18.53 Thoraas D. Rock

1
1
1

Dec. —, 1853 Sarauel J. Martin . . . .
do
David A. Martin.
Oct. 1,1853 Bernard Reynolds

.

^3

100 00 Using cancelled post office
stamps.
Cruel treatment of sailor*?
do
50 00 Violation of post office l a w s .
250 00

100 00

1

373 00
200 00
50 00

373 00 1
200 00 1
1

2,315 50

1,165 50 11

11

'

1

10

DISTRICT OF COLUMBIA,
pi
td

Treasury transcripts.

Aug. 18,1853 Alexander H u n t e r . . . .

Nov. 30,1853 Samuel Strong

George Brent, D. Minor,
H. R. Dulaney, George
R. Territt, J. W . F .
Macrae, and Richard
Wallach.
D. Minor and Jno. W i t h ers.
M. G. E m e r y and John
B. Morsell.

July

3,1854 Forbes Britton.

O
pi
Marshal.,

o
Contractor for brick . . . .
1,089 00 L i e u t e n a n t U. S. N a v y .

April 15,1854 Catesby Ap R. J o n e s .
Arnold Harris and Thos.
Irvi^in.

hj

34,995 26 Commissary of subsistence
and acting assistant quartermaster.

Do.
Verdict for defendant; an a p peal to the Supreme Court
pending.
Process served on Britton and
Harris, and pending.

Miscellaneous,




td

a
This suit is defended by direction of the Secretary of t h e
Treasury.

October term. George B . Post, George
1853."
T . Upham, and J a m e s
A. Post vs. Bennet
Riley.
.do.
George B. Post us. Bennet Riley.
,do.
Robert Janion, surviving partner of
Stackey, vs. B e n n e t
Riley.
.do.
Alexander Talbot vs.
Bennet Riley.

ffi

Do

do.

Do

do.

bd

m

37,886 90j

CO

No. 1.—Statement ofi suits under charge of the Solicitor ofi the Treasury—Continued.
O

DISTRICT OF EASTERN VIRGINIA.

Against w h o m or w h a t .
Capacity.

'If

General r e m a r k s .

pi

Principals.

bd .
hd
O

£

<
Treasury transcripts.

Aug. 11,1853 T h o m a s S. H a l l .

Nov. 30, 1853 M<aster and owners of
schooner J a m e s t o w n .

Eli Anderson, W . T.
W . Tahaferro, James
D.Hall, E d w a r d Hall,
and L . L . Carter.
W . T . W . Taliaferro,
T h o m a s M. Boyle,
and Eli Anderson.

8,146 57 Marshal ,

May
18, $3,093 01 $8,000 00
1854.
7,053 56

717 99 F o r value of pork shipped
from Norfolk to N e w "Fork
and lost on passage.

Credits allowed by
the d e p a r t m e n t . . . $2,901
Cash paid
8,000
Credits allowed on
trial of suit
4,15 L
A m o u n t of judgm e n t s r e n d e r e d . . . 3,093
Pending.

61
00
95
01

O

ffi

18,146 57

>
:^
o

Fines, penalties, Sf forfeitures.

bd

Violation revenue laws

July

2,1853 Schooner Golden Gate,
18 case.^ gin, 2 demijohns rum, 1 demijohn
brandy, l | demijohn
rum.
do
Schooner Advance and
cargo.
July 15, 1853 British ship Washington.
5

Slave trade

1,138 73

Net proceeds, $1,138 73, paid
into court for distribution.
Pending.

Unloading out of her port of
delivery.
18,918 56

Collected during the fiscal year endihg July 30,1854, on suits brought previous to J u n e 1, 1853..




Pending.

16,192 29
444
16,637 25

Ul

DISTRICT OF NORTH CAROLINA.
No suits brought during the fiscal year ending June 30,1854; collected on suits brought previous to July 1,1853

$1,559 54

DISTRICT OF SOUTH CAROLINA.
Fines, penalties, ^'forfeitures.
July 10,1853 43 quarter boxes of cigars.

Pending,

Section 68, act 1799

Collected during the fiscal year ending June 30,1854, on suits brought previous to July 1,1853,

pi
td

$150 00

*n
o
H

DISTRICT OF NORTHERN FLORIDA.

O
Treasury transcripts.

•

1

Oct. 29,1853 Dudley W a l k e r

1

Mai-. 29,1854 Robert Mitchell

1
1
1
1

Apr. t e i m , ' 5 4
J u n e 1, 1854. Dennis Hawkins
do
Bethel H a w k i n s . . .
do
d o . . . . . . Zacharah Haf^ans

1 P e n d i n g ; in course of preparation for trial.
1
Do.
do.
do.

$20,666 94 Purser
Hy. Mitchell and Hy.
Hyer.

651 09 Collector
Miscellaneous.

^
7

1 Pending,
1
Do.
1
Do.
Do.
1
Do.
1

Trc^ipass on public lands
. . . do
. . . . do
. . . . do

do
do
do . . . . . . . .

———-

21,318 03
Collected diirinpr thfi fi«pal vpar piidinor Jnnp. .SO. 18.54. on sn its brought previous to July 1,1853.

H
ffi
td

'Z
>

a

td

Ul

7

$100 00

DISTRICT OF SOUTHERN FLORIDA.
Fines, penalties, ^'forfeitures.
,1853 Schooner St. Denys.




Violation of revenue laws..,

Pending.

hf^

No. 1.—Statement ofi suits under charge ofi the Solicitor ofi the Treasury—Continued.
DISTRICT OF SOUTHERN ALABAMA.
Against whom or w h a t .
General r e m a r k s .

Capacity.
Principals*

Sureties.

£

td

<

©
pi.
H

Treasury transcripts.
D e c . 17,1853 David E. Moore.

Gotlieb Breitling, Rob- $8,407 79 Receiver
ert S. Carson, & Rowan A . S m i t h .

S u i t pending vs. Gotleib Breitling.

,.

O

Fines, penalties, ^forfeitures.
J u n e 23, 1854 J a m e s Cudyack
T w o thousand cigars.
do
Nov. 23, 1853 J o h n A. S t e v e n s o n . . .

Sec. 28, act March 2 , 1 7 9 9 . . •.
Sec. 27, act 1799
Violation of r e v e n u e l a w s . . . .
8,407 79

Pending.
$40 00
220 00

ffi
td

Execution in hands of marshal.
40 00

Collected during the fiscal year ending J u n e 30,1854, on suits brought previous to July 1,1853.

°

$40 00

"Z

3,399 15

o

3,439 15

td

Ul
i>

DISTRICT OF NORTHERN ALABAMA.
Miscellaneous.

1

May
term,
1854.
1
do
1
do
do

^

Solomon G o o d m a n . . . . .
William Price
William Polston
Anthony Terrell

Tresnass on nublic lands
do
do
do

1 Pending.

...

:

-

/i
Collected dnrln^ t.he fiscal vear endinpf .Time .SO. 1854. on .tsnif hroiicrht nrp.vions to .Tnlv„ 1. 1853




$ 3 00

1
1
1
4

Do.
Do.

Do.

DISTRICT OF MIDDLE ALABAMA.
•

Miscellaneous.
]

Spring term, Theodore G. Bovd
1853.
do
W m . T . Shanks
......do.
J a m e s R. Yelden

.. .

W^ilson M u r p h y . . . . . . .
do
Jacob L . W o m a c k
do
E d w a r d Bowen
do
Fall term, 1853 George R. Sayre
J o h n G . W i n e r and J o ......do
seph S. W i n t e r .
Spring term, Jacob Sa.xon
1854.
Andrew E. J a c k s o n . . . .
do
George Thoggard
do
Jacob Mock
do
. . . . . . d o - - - - - - Levi Islands
John L . W i l l i a m s o n . . . .
do
d o . . . . . . J o h n S. J a y
A. J. Poole, Gilman
do
Poole, J a m e s Poole,
and Ranson Poole.
Jocob P a y n e
......do
Isaac H . Osburn
do
Hardy Avery
do
do
D u n c a n McKithin and
Abraham Keener.
'•
do,
L e w i s W h e t s t o n e and
Cabeb Moncrief.
John Robinson and Elido
jah Robinson.
do
J o n a t h a n W i l k i n s and
H e n r y Wilkins.
do
J. W . Lapsley, J. K e e non, S t e w a r t George,
and Virgil Gardner.
94




Cutting timber on public
lands.
Defaulting witness
Cutting timber on public
lands.
do
do
do
Defaulting grand j u r o r " . . . . . .
Forfeited recognizance
Cutting
lands.

timber

do
do
do
do.
do
........do
do

on

$77 20

$77 20 1

14 80

1
Dismissed by district attorney

..
126 75

Tried and acquitted.

126 75
Pending.
Do.
Do.

public

Do.
Do.
Do.
Do.
Do.
Do.
Do.

:

td
h:!
O
pi
HO

ffi

do
do
do
do

Do.
Do.
Do.
Do.

td

Do.

>

do

Do.

o

do

Do,

CZ2

........do..

'

do.

^

218 75

203 95 3 1 2

,

bd

Do.

18

CO

No. 1.—Statement ofi suits under charge of the Solicitor of the Treasury—Continued.
EASTERN DISTRICT OF LOUISIANA.

Against w h o m or w h a t .
Capacity.
Principals.

General r e m a r k s .

td

Sureties.

£

O
pi
H

Treasury transcripts.
Dec, 17,1853 W m . S. S c o t t . . , .

John E . Cocks and W . $19,692 25| Marshal
• M; McAlpin.

?15,720 62

J u n e 17,1853 Samuel J. P e t e r s .

P . Conway, jr., and
W m . E . Leverich.

10,269 36

10,321 36| Disbursing a g e n t .

Balance reduced to $3,971 63.
Waiting readjustment of t h e
accounts.
Amount settled before judgment.

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Fines, penalties, ^- forfeitures.
Nov. 22,1853
do
do
do
......do
Mar. 30,1854
.do.

Sec. 10.3, act March 3,1799..
do
Sec. 50, act March 3, 1799...
do
do
Sec. 103, a c t March 3,1799.,

Ship W a s h i n g t o n . . . .
50 boxes brandy
Brig J. S. G i t t i n g s . . .
I l l boxes cigars
2 trunks o f m e r c h a n d i s e
1 hogshead and 2 quarter casks whiskey.
Ship J o h n Henry

$230 95
35 65
22 14

230 95
35 65
22 14

.do.

Vessel not found.
Forfeiture remitted.
Dismissed by district attorney.

o

bd
Forfeiture remitted.

Miscellaneous.
J a n . 17, 1854 G. Cruzat..

Forfeited r e c o g n i z a n c e .
' 30,013 61'

Collected during the fiscal year ending J u n e 30, 1854, on suits brought previous to July 1, 1853.




2,000 00

2,000 ooj

2,288 74 28,278 72|
26,099 31
54,378 03|

Paid before judgment.

DISTRICT OF WESTERN LOUISIANA.
Treasury transcripts.
April 5,1854 Robert H a r e . .

Ul
o

J u n e 23, 1854 T h o m a s Barrett,

Hiram Anderson, T h o s .
Haskell, and Peter
Pecot.
.^
Francis Delevj', John
K. Elgee, Selvain Peroux, Lucifin
Herm a n n , and Michael
Bernard Cantrelley.

Pending.

$314 81 Collector, & c .

Pending.

41,376 64 Collector..

.41,691 45

;

,

Collected during the fiscal year ending J u n e 30,1854, on suits brought previous to July 1,1853.,

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h:)
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$4,314 51

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DISTRICT OF TEXAS.

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Treasury transcripts.

F e b . 28, ,1853 James H . Cocke..

J o h n T . Bush, I s r a e l ]
Savage, D.an'l J. T o ler. Step. Kirkland, |
and J. C. K u h n .
!
J. C. K u h n , D. S. Kil- ^ $3,302 00 Marshal.,
sej'', Stephen Southw i c k , and Stephen
Kirkland.

Sept. 30,1853 W m . R. Smith,

Joseph Bates
. Shackelford,
H . B . Marrin
- Shackelford,

N o v . 14, 1853 Joseph Bates..

Lieut. M. Hitchcock,
N . B. Yard, A. C.
Crawford, W m . R.
Smith, and E . Bates.
E . Bates, J o h n B .
Bates, and W m . R.
Smith.




and J.
jr.
and J .
jr.

21,718 03

36,935 88 Marshal..

P e n d i n g ; death of Cocke suggested.

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$21,570 04

Debt paid before j u d g m e n t .

f Credits amounting to $ 3 ,
669 51 allowed ; balance reduced to $33,266 .37. For
trial at Nov. term, 1854,
with permission to confess
judgment, pay one-third,
and give good security for
balance to be paid in one
and two yrs., witli i n t e r e i t .

No. l.—Statement of suits under charge ofi the Solicitor ofi tKe Trcasury'—Contmued.
05
'fl

c

Against whom or w h a t .

g

•Tfl
Qi

Capacity.

fl
M.

1

2

fl

•£

1

Suretiee.

Principals.

g

.
Feb. H i 1854
do
do......
do
do

T H
T R

p
0
QJ
rt
Q

£

nfl

tc

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.•fl

£

<

fl

t£

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,0 to
ri
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-a

11
S
•fl

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General r e m a r k s .

fl
P.

'fl

5
Pi

Fines, penalties, Sf forfeitures.

bd

Violation steamboat l a w
do...
do
do
Destroying lives- of passeng e r s ; steamer F a r m e r .

Sterritt
H avil nnd

g

Pending.
Do.
1)0
Do
Do.
$25,239 55 1

$61,955 91
n r ^ U a r . * c A A „ r . \ ^ c fiTO f i c . « o l T j o n i - t y . n A \ . ^ r . T . i n o "^O ^'^^.\A t \ n o n it= h r n n r r h t i-irPumns t o t h p
N./WllV^V.tVU IILIIJ.115 H H . ilO^U.1 J « . U . i V^ilUUlg UUl.V^ K,yj, ^ ^ . , ^ , V,.. L.^...-..^ wa^,«.^,^.v ^ ^ X ^ . . W V . K . .-V. V

1 s t o f J n l v . l'8.'i3
J ,

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8,715 36
33,954 91

'
DISTRICT OF SOUTHERN MISSISSIPPI.

hj

Treaisury transcripts.
Mar. 11, 1854 James Gwin..




Stephen Brown, Morris
E m a n u e l , E . W.J.ack,
and O. O. W o o d m a n .

$462 35 Collector

$462 3^

Debt paid before judgment.

DISTRICT OF ARKANSAS.
Treasury transcripts.
May

2, 1854 T h o m a s Fletcher .

J o h n F . Gillespie, F . S.
Macrery, Samuel A.
Cartwright, and J. H.
McCoy.

$545 69 Marshall

Pending.

,

Miscellaneoits.
May t e r m , ' 5 3 Steamboat P . H. White,

Libel, for being used to transport liquor to Indian country,
do.
do

Feb. 28, 1854 One horse
545 69

$351 00

$.351 00

16 00

16 00

;

367 00

. Collected during the fiscal year ending J u n e 30, 1854, on suits brought previous to July 1,1853 .

1,135 00

Paid into court and awaiting
order for distribution.,
Do
do.

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td

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1,502 00

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DISTRICT OF MISSOURI.

H

ffi

Treasury transcripts.

1

A u g . 29, 1853

1

May 29,1854

1

do

T

do......

"1

do

1

April 19,1854

E . B . Cordell, W . P . "I
Marrin, J. H. Edw a r d s , and T . L .
John W . T w i c h e l l . . . .
Price.
•.... . . . .
$4,724 05 Marshal
J. L . Duggett, A . . C .
McAlister,"and J . P .
Doan.
Nathan R a n n e y . .
. . . M a t t h e w Kerr and E .
1,486 70
Dobyns.
Isaac A. Hedges
Augustus P. L a d e w and
888 05
do
John Simonds.
_ .
Oliver H a r r i s . . . . . . ; . . . . Vespasian Ellis, Silas 2,163 90
do
Reed, S.amuel Merry,
and Singleton H. Kimmel.
Elliot R. Hopkins
.do...
Joseph N . McDowell, 5,899.56
W m . C. Anderson,
Jos. S. Pease, W . Risley, J. Gordon, and
John S. Moore.
E w i n g and W a l k e r
T o recover this sum for the
use ofthe PottaAvatomie Indians, fraudulently obtained
by defendants.




td
$4,654 25

.

Suit' pending for b a l a n c e of
$69 80.

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Pending.
888 05

1

Amount paid
nii.5sed.
Pending.

Do.

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and

suit

dis-

Ko: l.—Statement ofi suits under charge ofi the Solicitor ofi the Treasury-^ ontinued.
'4

i

Against w h o m or w h a t .

Oi

-s

3

£

1s

o
o

...

fl

Principals.

5?

Sureries.

Capacity. ,

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fl

C

5"

£

<

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1

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O

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£

a

1

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Qi

1 £
s 1

"o . _

-c
..

00

Qj

General remarks.

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Fines, penalties, ^ forfeitures.
1

March 1,1854

VAT r*

X awrio

hj

1 Pending.

Secs. 1 and 42, Aug. 31, 1852.

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miiscellaneous.
Mar. 14,1854
do
do....: .
do
do......
......do......
do
do
do
......do
......do
do
do
April 5,1854

Robert F . W a l k e r
John Pogue

John Ray
George Cook
John Pearson
John Hannon
John Hannon
...;
Elbert Kinney
J a m e s Hill.
Ezekiel Carter
T h o m a s M. Johnson
and John Findley.
Henry Meir and Ger......do
hard Kavser. "•'
Sept. 26, 1854 Eldridge G. Clark and
Langrain Miehun.
J a n . 21,1854 Pogue and Kinney
d o . . . . . . Edward M a t t h e w
John P e a r s o n ' : . . . . . . . .V
do
do
April 18, 1854 Jarvis M. Barker, John
Pearson, John.Weems,
Chisholm
Petteras,
Isaac
Teel,
John
Humphries, Robert T .
Walker, Henry Owens, John Pogue, E z e -




1

Cutting timber on public lands
:do
do
do...
do..

••

•

['.'.[y.'.'.do.'.'.'.'.'.v.'.'.'.'.'.v.'.'.'.'.

i

Replevin, trespass
do
do.......do
do
do

the Uni'ted States lands.
Preparing powder illegally
for shipment.
Levying as constable on
United States property.
Cutting timber on pubhc lands
do
do
do.. . . .
Indictment for obstructing
and re.sisting execution of
process.

y. *i
$60 00

$60 00 1

45 64

45 64 1

...:......
»

'i

Dismissed by district attorney.
Pending.
Do.
Do.
Do.
Do.
Do.
Dismissed by district attorney.
Pending.
Do.
Do.
Do.
Dismissed by distnct attorney.
Pending.

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Do.
Do.
Do.
Do.
Do.

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kiel
Carter,
George W a g e r s .

and

28

$15,162 26

5,647 94

Collected.during the fiscal year ending J u n e 30,1854, on suits brought previous to July 1,1853 .

24,315 19
29,963 13

DISTRICT OF EASTERN TENNESSEE.
pi
Treasury transcripts.
April 16, 1854 Daniel McCallum .

$423 69 Marshal.

Pending against administrator.

Fines, penalties, ^forfeitures.
Dec. 22,1853 Steamer Londoii, Capt.
Jacques.
.do...
.do..-,
.do...
.do...
.do...
.do.
..do...
.do...
,.do...
.do....
,,do.,.

Steamer Jefierson, Capt.
Parsons.
Steamer F a n n y Malone,
Captain Todd.
Steamer Uniony Captain
Nicholson.
Steamer H i w a s s e , Capt.
Lacy.
Steamer Molly Garth,
Captain Spiller.
St'mer Mary McKiney,
Captain Ritchie.
Steamer L o o k o u t : Capt.
Todd.,
Steainer L a d y of Augusta, Captain Doss.
S t e a m e r Ch,attanooga,
Captain Mahon.
Steainer A t l a n t a , Capt.
Mason.
Steamer Black H a w k ,
Captain VaughnT

W i t h o u t license

Decided against U. States on
ground t h a t the owners w e r e
responsible, not captains,
do.
Do

.do.,

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.do.,

Do

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.do.,

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.do..

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.do..

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13
Collected during the fiscal year ending J u n e 30,1854, on suits brought previous to July 1,1853 .




$656 41
Z0

No. 1.—Statement ofi suits under charge ofi the Solicitor of the Treasury—Continued.

ox

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DISTRICT OF MIDDLE TENNESSEE.

Against w h o m or what.
Capacity.
Principals.

General r e m a r k s .

Sureties.

pi
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Fines, p e n a l t i e s , ^ forfeitures.
August,: 1853
Sept. 16,1853
do
Sept. 17, 1853
.do.

J a m e s Hughes
,.
Robert Hughes
J a m e s L. Cartwright..
J o h n K. Spencer
Robinson T . N o r t h e r n .

Unlicensed engineer
Aet August 30, 1852
do

Clause 10, sec. 9, steamboat
act.
Employing unlicensed pilot..

. $38 45
41 65|
21 65

27 501

$.38. 45
41 6.^
21 65
27 50

27 10

27 10

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Miscellaneous.
Nov.
Mar.
—

3, 1853 W m . C. C a n t r e l l .
1,1854 W m . W . M o o r e . .
, 1854 John K. Spence and
Philip F . Hardcastle.

For forging pension claims.
;.
do
do....^..

Pending.
Convicted, and sentenced to
the State prison for.6 years.
Execution in the hands of the
marshal.

For fraudulent use of post
office stamps.

Collected during the fiscal year ending J u n e 30,1854, on suits brought previous to July 1,1853 ,

Ul

156 15

DISTRICT OF WESTERN TENNESSEE.
Fines, penalties, 4' forfeitures.
April —, 1854 P. G. Davenport, of
steamer L u d a .
d o . . . . . . W m . Lanier, of steamer
Amanda.




Not having life-boats
do

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td

156 35

Pending.
Do.

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. .dn

. . John Deuring, of steamer Joan of Arc.

. . . . ; . . . do

.-.,,

,1

Do.

1

Do.

Miscellaneous,
1

April 19, 1854 Jam'es H a m .

$1,000 00 Depredariori on m a i l . . . . -

4

———— 4

1,000 00

DISTRICT OF ICENTUCKY.
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Treasury transcripts.
1

1

Oct. 27,1853 J o h n L a n e

do

John L a n e

1 F o r trial at fall term, 1854.

W m . D: McKinney, J. $4,900 00
B . ^ Caldwell, W . C.
. W i n l o c k , Robt. Doak,
Culver Saunders,Whi.
J.arvis, W m . T . Knight,
and H. H. Martin.
95 26
J n o . T e v i s , Hy. C. Off"ut,
W m . Winlock, T . P.
W i l s o n , W m . m d l , C.
S a u n d e r s , A. H. L o gan, J. B. Caldwell,
arid Taylor Oliver.

o

'

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1

Do.

1
1
1
1

May
term, David M. Gayley, j r . , . .
1853. ^ do
Alexander
G ihlimt ee .r.. .. ..
do
Lawrence BH.. W
do
E n o s Kerr
do
Frederick G. E d w a r d s . .

7-




1,526 66

$18
18
17
1,526

8,021 92

1,580 75

1,580 75 4

...do
do
. . do

35
35
39
66

1
1
1
1

$18 35
1§35
17 39
1,526 66

.

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1 Pending.

1,500 00

-•

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Miscellaneous.
1

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3

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No. I.'--'Statement of suits under charge ofiihe Solicitor ofi the Treasury—Continued.

Ox

DISTRICT OF OHIO.
c

rs
• Qi

"fl
Qi
S

£
. o£
o

Capacity.

*J

g
•g -

£
fl •

.J
flfl

•a

Against w h p m or w h a t .

Sureties,

Principals.

t

O

1

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a

o

£

<

s
to

p

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1

March,

1

Nov. 21, 1853 J a s . H. Forsyth

1

Mar. 15, 1854 C. L . Russell

1

Ap'l 25, 1854

1

s fl ri
6 1
.o

'fl

Qi

•

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•

ai

Qi
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•

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rs

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fl

'fl
Qi
Qi

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- <

'

-

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do
do
do
do.....'

1

do
do
do
do

ioo 00

$125 00 1

250 00
125 00

250 00 1
125 00 1

5,475 63

500 00 8

'

112.895 54
Collected durine the fiscal vear endinsr J u n e 30.1854. on su its brought nrevious to the l.st of Jnlv .18.5.3




' •

°

'

2,145 09

'

'

2,645 09

'i

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1
1

125 00

-

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1 Argued April term, 1854, and
under- advisement.

1
1

IOOOO

do..;
do
do
, , ."do ,
Carrying passengers without
' license.
. . . . . . do
do
do
, . do . . . . ,

17

Tried at October ,term, 1854,
and judgment . for United
States for $4,575 63.

1 Suspended for adjustment of
accounts under a late act of
Congress.

1 ......do
J.ames Carroll
1
Henry Goodman
do
1
d o . . . . . . Steamer Forest Q u e e n .

"

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i

100 00
100 00

' ,

3
11
rfl X

pi
bd

.do
do
do
do
Act'g as pilot without license.

Steamer Wisconsin . . . .
Steamer Z . T a y l o r . . . . .

General reraarkso

1 F o r trial at October term, 1854.

1 ......do
Samuel Cloon
1
d o . . . . . . W m . T . Hamilton
1
L e w i s Choate
do

do
do

£

Fines, penalties, ^-forfeitures.
Employing unlicensed p i l o t . .

1 ......do
1 . . . . . . d o . . . . . . Blair Summons . . . . ; . . .
1
William A. Grey
do
1
James Boughn.
do

be
_fl
fl

•fl

4,000 00 Penalties for the non rendition of accounts as collector.
4,319 91 Secretary of Minnesota T e r ritory.

William A. Russell a;nd
David Russell.,

C. K. Smith

Aug. 23, 1853 Geoi'ge D. Hoople

1
1

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Treasury transcripts.
100,000 00 F o r proceeds of transfer warrant not paid over.
4,575 63 Collector.
Oct. term, $4,575 63
1854.

1853 City Bank of Columbus.

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-

Discontinued by district a t t ' y .

-

7

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Argued at April term, 1854, and
under advisement..

1

1

2

Discontinued by district att'y.
Argued at April t e r m , and u n der advisement.

DISTRICT OF INDIANA
Miscellaneous,
Nov.
term,- William Sullivan .
1853.
......do
John L . Ketchum
Mar. 3, 1854 Levi Swayze and Mavel
Payne.

On motion to produce records]

Dismissed by district a t t o r n e y .

do
...do
Sei.fa. on r e c o g n i z a n c e . . .

Pending.
J u d g m e n t for costs o n l y ; defendant having appeared in
discharge of his recognizance.

pi
bd

DISTRICT OF ILLINOIS.

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H

Treasury transcripts.

Feb. 28,1853 Stinson H. Anderson.

Eli D. Anderson, R. A . ]
D.Willbanks, Franklin Casey,H. B. N e w by, D. G. Anderson,
and Angiis M. Grant.
E. D. Anderson, D. G.
Anderson, John M. |
Allen, E . H . Ridgew a y , B. E. Wells,
F . S. Casey, H. B.
Newby, and R. A. D.
Willbanks..

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1,575 48 Marshal..

P e n d i n g ; continued July term
1854, on a c c o u n t of prevailing sickness.

td

2
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DISTRICT OF MICHIGAN.
Treasury transcripts.
Sept. 1,1853 Charies K. K n o x .

Mar. 29, 1854 Oliver M. Hyde .




M. H . W a k c m a n , Levi $8,976 65 Marshal
C. M a t t h e w s , Louis A.
• Leiand, William. W .
Wood, J. W . Fletcht:r,
and G. W . Rice.
David Thompson and")
Williain A. Howard. \
.Anson E . Hathorn and f" 31.610 60 Collector, &c..
Da,niel Goodman,
J

$101 75

Balance reduced to $8,574 95.
Tried at Oetober term ; verdict for defendants.

For hearing at October term,
1854.

Ox
CO

No. 1.—Statement ofi suits iinder ckarge ofi the Solicitor ofi the Treasury—Continued.
ai

rs
a
c

•5'
fl
Qi

Against whorn or w h a t .

Qi

o' ^
£ '

o.
o.
c

•

Capacity.

£
•

ci

fl

^ <

1
1
1

o
c
fl
o
•

- £

T3

'o
"o
c

fl

•<

1 fl
CQ

6
••fl
Qi

_c
'£
o

rs

'o
Zi
Q Q

'fl

General r e m a r k s .
fl

fl

pi

Fines, penalties, ^'forfeitures.

•

1

rs

p

c
fl
o

Sureties.

Principals.

1

£ •

'fl
fl

£

•. £

CTT

bd
hj

o

$242 14 • $242 14 1

Sept. 26, 1853 42 barrels and 13 halfbarrels fish.
Dec. 5, 18.53
J u n e 17,1853 Schooner Julia" Smith
and c a r g o . .
1,906 lbs. flour, 2,500
lbs. flour, 2,700 lbs.
flour, 19 b.ags flour,
25 bags flour, 27 bags
J u n e 29, 1853
flour.

. • 66 00

66 00 1

215.42

215 42 1

-i

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>

Pending.

•

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Miscellaneous.
1
7

Philo Beers and Benjamin Luce.
Sept. 26,1853

H
O

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1
523 55

$40,587 25

925 31 3

1

.-

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DISTRICT OF V^ISCONSIN.
Miscellaneous. ,
Dec. 8, 1853 L e m u e l W . W e e k s . . . .
J a n . 24, 1854 C. F . H . Goodhue, W m .
E . Wells, S. R. Merrill, L . H. Hoyt, John
Slothovver, Jos. Dessert, Hy. Gate, J a m e s
Etheridge, and Orlando Curtis,
J a n . 10, 1854 Benjamin G. S t i n s o n . . .




In eqiiit)'—to.vacate p a t e n t . .
$1,640 00 Assumpsit—on
promissory
note for lumber.

Removing timber from United States land.

Pending.
1,714 60

Do.

.1 ,

r?r. . . . . . Henrv Eaton

.......do.
do
do......
......do
......do
....:.do
do
......do
do
'.
do
......do
do
do
......do
do
do......
do..:....
......do
do......
do
Feb'y. term,
1854.

, Joseph Knapp
William Wilson.
D.aniei Bradley . . . . . . . .
Charles Belile. .
Oliver Gilbert.
Levi Vance
Stacy Rogers

••*."••

Jacob Wills
Hiram S. A l l e n . ; . . . . ' . . .
Pliilo Storie

•

•

"i

1

1
1
" "

.

•

.1

.

•

1,714 60

1,640 00

Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do. •
,
Do.
\
Do.
Dismissed by dist. attorney.
'i Pending.
Dismissed by district attorney
1 Pending.
Dismiss'ed by district attorney
Do
do.
i Pending.
Do.
i
Verdict for defendants.
i Pending.
Defended by United States
1 Decided in favor of defendants, July term, 1854. Appeal taken to the Sup. Court
1
1
1
1
1 '
1
1
1
1

'.'.'. ..'.'.do. " : ' . ' . . ' . . . . . . . ' , . . . . .
. . . . do.
do........
do
..do
.... ....do
Action of t r e s p a s s ; suit for
damages.

John E. Galloway
George Randall
J a m e s Reed
-.
Moses S. Gibson
'.
Gideon Ashmore
.
Benj. Bagnall vs. S. V.
R. Ableman, marshal.

95

...do
.;..do
Indictment—timber trespass
do
do
do
. . . . . . . . do
.....do. .
. . , • . . . .
do
;...
... ;...do.
do
do
. . . .
do
.
do
.

Collected dnrinc thp fispfil vpar pndincr .Innp 30. 18.54 on sn ts brought nrevious to Julv 1.1853

1

1 4

-

19

pi

w
hj
O
pi

O-

^.

ffi

-td

$19,022 83

•

DISTRICT OF NORTHERN CALIFORNIA.

>
o

td

Fines, penalties, ^'forfeitures.
Aug. 19,18.53 Ship Chariotte
Oct. 1, 1853 Brig Arrow
Sept. —, 1853 Capt. and mate of British ship L a d y Montague.

Ul
Remitted by the President.
Dismissed by district attorney.
Pending.

False registrv
Sec. 3, act 1818.
Violation of revenue l a w s .

Custom-house bonds.
178 During
year.

fiscal

Sundry persoiis.




Duties on i m p o r t s , . ,

$27,498 87

124

27,498 87]

36,124

It is deemed unnecessary to
encumber this report with
the n a m e s of each of t h e
parties to the 178 cases.
OX

No. 1.—'Statement ofi suits under charge ofi the Solicitor of the Treasury—Continued.

Ol

DISTRICT OF MINNESOTA.
02

•

1
3

o
O
fl
Qi

• 1

Qi

fl

Sureties,

Principals.

•

3
O

p
. o

•

£

•

-a

1

3

o

1

Capacity.

3

Qi

, rt
•

Q

"fl

1

Oct. 25,1853 A b r . M . F r i d l e y . . .

1

May 24,1854 Henry L . Tilden

'
1
1
1
1
1
1
1
1

1
1
1

Sept.
term,
1853.
......do
Dec.
term,
1853.
do
do......
do
do
do......

do. . . . .
do

David Fribault
A . C. Riggs.
A C Ri""S
J a m e s S. L a w r e n c e . . . .
Alfred Holstein
Yellow Calf, Koo-moo,
A-kaw-kaw,
Little
Chief,
Shook-mawwaw, Kaw-au-wawk a w - k a w , Winnebago
Indians.

May,
term,
1854.
do
F . Monti
June
term, Henry Carron
1854.
, .

14




£

i

•

.....

'..do...........

rs.

fl

General remarks.

fl

'•B

rs
Qi 'fl
•Pi

ai

pi

'fl.

td
hSO
pi

02

Qi

fl
•

Execution issued and levied on
l a n d ; proceedings suspended
to a w a i t result of suit in Ohio.

1

-

1 Pending.
Bo.

1
1

,

-1

"

-

••

Do. .
Do.
Do.
Do.
Do.

1

"
1

Do.

1
1

Do.
Do.

••

70^989 39

ffi

Do.

1
1
1
1

do
...\

!^
H

Do

'i

.•

. . . . : . . . do
do.......
.... ....do
..'.;....do

;....

O

bd

Misceilaneous.
F o r selhng liquor to Indians .

A . C . Riiff^s.

1 'fl
6 1•1
£ 'g
m

<

Treasury transcripts.
Isaiah Wing, T . Spoon-, $4,319 91 Secretary of Territory
June
24, $4,807 60
er, Jehiel Brooks, A .
1853.
M.Mitchell,and D . F .
Heaton.
George
Culver - and 58,677 48 Indian a g e n t . , . , . , . ; • . , , . . . .
^ Henry M. Rice.
7,992 00 Marshal

Mar. 28,1853 Charies K. Smith

s6

• 'c

<

1

•3
o

£fco

c

Against w h o m or w h a t . -

o
G Qi

do....
do
4,807 60

1 3

-

10

•

o

bd

Ul

DISTRICT OF W^ASHINGTON TERRITORY.
Treasury transcripts.
Dec. 29,1853 Simpson R. Moses..




Enoch T u c k e r , Samuel $7,608 70 Collector.,,'
A. .Williams, Francis
A. T u c k e r .

I Pending.

pi

bd
h3
O

pi
H
O

hj

>
Ct

td
OQ

OX

158

REPORT

ON

THE

FINANCES.

No. 2.—SUMMAEY OF
Treasury transcripts.

Fines, penalties, and
forfeitures.

Miscellaneous.

Number Amount sued Number Amount sued Number Amount sued
for.
of cases.
of cases.
for.
of cases.
for.

Maine ? . . . . .

Southern New York
Marvland

1

$375 45

3

35,155 51

5
1
6
2
10

Not reported.
Not reported.
Not'reported.
Not reported.
Not reported.

2
1

81,027 43
6,600 00

is

1

24,047 65

Not
Not
Not
Not

4
2

37,886 90
18,918 56

2

21,318 03

•

South Caroliria

....; .

Southera Alabama

1

Middle Alabama..
Eastern Louisiana
.

Southern Mississinni

2
2
3
1
1
6
1,

8,407 79
30,013
41.691
6i;955
462
545
15,162
423

61
45
91
35
69
26
69

Middle Tennessee
Ohio.

..«.

Caiifornia
Wnchinf^ton

2
4

4,995 26,
112,895 54^

1
2

1,.'575 48
40,587 25

.

..

Grand total

;.

- 90
1
8
19
3

Not reported.

1

Not reported.

1
3

Not reported.

7

Not reported.

5

Not reported.

1
12
5
3

Not
Not
Not
Not

reported.
reported.
reported.
reported.

Not reported.
Not reported.

3

Not reported.

16

$40,000 00

4
o 4

150 00
Not reported.

5

Not reported.

4
24
1

Not reported.
Not reported.
Nof reported.

2
21

Not reported.
Not reported.

3
1
5

Not reported.,
Not reported.
3,026 66

1 3 ' Not reported.
3* Not reported.

-...
.

reported.
reported.
reported.
reported.
$100 00

*4
7

3
1

70,989 39
7,608 70

46

622,643,90

4

Not reported.

3

Not reported.

. 218

100 00

1
25
*178
11

Not reported.
1,640 00
Not reported.
Not reported.

322 .

44,816 66

* Three of ihe four miscellaneous cases in M.aine were brought to recover lands purchased by United States
and reserved for light-house purposes. The 178 ciises in California were brought on custom-house bonds.

•

No. 28.

:-; •

O F F I C E OF THE SOLICITOR OF THE TREASURY,

November 1, 1854.
S I R : I have the honor to transmit herewith, in pursuance df your
direction, a statement showing the lands set off to the United States,
or otherwise acquired in payment of debts, the sales which have been
made of the same, and the portion remaining unsold and in charge of
this officCe
;
:
.




REPORT

ON

THE

159

FINANCES.

•

$2,195 88

$2,371 33

4,724 01
309 00
2,381 20

4,724 01
309 00
2,38L 20

3,213 74
24,198 94

3,213 74
24,198 94

368 18
2,315 50

368 18
1,165 50

4,231 74

16,192 2 9 ;

1

ci

'O

' li

- s •
$375 45
35 155 51 1

81.027 43
46^600 Op
24,047
250
37,886
18,918

<!

Amount collected on
suits brougbt during
' the fiscal year.

STATEMENT No. 1.

65
00
90
56

Qi

ill

C J4
op.

•iH

811 la!
rig

.

30,013
41 691
61^955
462
545
15,162
423

40. 00

260 00

61
45
91
35
69
26
"69

8 021 92
.1125895 5 4 '
1,575 48
40,587 25
1,640 00
70.989 39
7^608 70
667,530 56

218 75
2,288 74

367 00
,105 64

203 95
28,278 7 2 .
25,239
462
367
5,647

0

0 ^j > .

55
35
00
94

183 85

156 35

1,580 75
5,475 63

1,580 75
500 00

523 56
1,714 60
27,498 87
4,807.60

925 31

88,963 18

118,526 11

3,024
875
2,290
1,694
49
130,945

Qi

.

444
1.559
'150
100

96
54
00
00

?

Qi

P

= .

Is

1.

9
24

1

'

""**i'

12;

•

1
1
2
'2

......^.

4
8
1

1

1

2
6
71
1
, 7
10
8
3

17
107
1
9
23
8
5

1
7
1
2
4
18
2
2
7

1
7
1
4

1
6 "'"6
1
1

,
' 1

S.O

Is

10
8
9
2
13

2
3 ""2'

i

4

7'
,

£2

s
5
8
4

2
3
3

ii

P.

1

..

00
19
41
15

'232,709 48
118,526 11

a

s.

2

26,099 Sl
4,314 51
8,715 36

2,145 09

s

4
2
10

1
' 11

1

Qi

4

3,399 15
3 00

1,135
24,315
656
156

«'«
•

Q

49
41
28
15
43
30

1,500 00

Qi

•II-

1' 1

<5 .
$113 92

19,022 83

Total col lections

to 0

.

^ tCrt

21,318 03
8,407 79

0

rs

2
. 1

3
1
36
1

1
1
124
3

4
,12

"*'i'

142

145

39

9

22
1
1
4
3
7
1
1
3
19
8
10
1
251

•

4

24
10
2
8
"1
3
23
13
8
4
7
. 17
3
1
•

7

25
181
14
1
583

351,235 59

It will be seen that the statement embraces a large portion of lands
acquired long previous to the establishment of this office, respecting
which no regular reports wera made to the dfficer then in charge ot
the lands, or, if made, appear never-to have come on the files of this
office. I' diiected it lo be made as full and perfect as the files and
records would allow, and.believe it to be substantially correct.
With great respect, ybur most obedient servant, .*
F . B . S T R E E T E R , Solicitor.
Hon.

JAMES

GUTHRIE,

Secretary of the Treasury.




160

REPORT ON THE FINANCES.

Register ofi lands purchased by agents ofi the United States, or set off by
i«
® w
"tu

~

•

•filo.S
ns
3 Xi
"—> O

<0

ZS
oa?
"S^
^S

Names of debtors
or former owners
on whose account
conveyed.

Nature of debt.

S5

^"

Tracts or lots of land.

il af ss

.£3 O

.

^^
^ ^»- "^
^^.2
.•s§g<
Ss«

•

Nath. F. Fosdick... Default as collector $30,753 6& 2-g^ acres
1807
Duty bond
1 acre . . . . . . . .
Aug. 7, 1811 John Deering
Waterman Thomas. Debts due from col- H,000 00 5 or 6 acres
1803
lector.
Thomas Leonax
Duty b o n d . . . . . . . . .
1 acre and a house
1821
Feb. 27, 1830 Jonathan Bartlett.. Debt due from bank Am'ts not Lot and 2 houses
stated.
30 rods and building
25 rods and building
Store and lot

1829

. - - . Waterman Thomas. Debt due from col- H,000 00 300 acres
lector.

200 acres
...
1830 L. &. J. Ilondelette: . . - . - - . . . . . . . . . . . .
Joseph P. Wingate. Collector of customs 15,245 86 Lot and house, Washington street.
Lot and store, near wharf
Peter H. Greene
k acre lot
1831
Mar.'—, 18.23 Henry Warren..... Collector of customs 21,927 17 Senasey lot and half ministerial lot, 170 acres.
Otis's great lot
^ of Warren's great 373
acres.
Lot east of Potee's pond
^oflotsNos. 91, 92, 111,
153, 160,207,209,235,
180,269,273,233.
J u d g m e n t . . . . - o o . . 35,769 65 I lot on Centre and Front
Sept. 29,1834 Bath B a n t . - . i
streets.
I lot on High street
1 lot on Water street...
1 lot near South meetinghouse.
, . . ,
1 lot on Washington and
Vine streets.
1 lot on Water and Vine
streets.
^V of homestead of P.
Oct. 29,1830 frPorfrp, Thftobold
Theobold, dec'd.
^ ministerial l o t . . . . . . . .
House, wharf, &c., in
.fosft'Dh C u t t s . . . . . . .
1813.„
. Kittery.
Ort - ~
1831




Penalty*

REPORT 'ON THE • EINANCES.

161

extent under tke laws ofi the States, inpayment ofi debts due tke United States.

•^

o

To whom sold.

Where situated.

Remarks.

*r3 O
<o
•05

'o ".

•

QQ

O

©. g

-.2 8'
S

•

1

-

Maine.
$270 00 City of Portland....
300 00 David Winslow
Unknown Charles Thompson..

Portiand, Me
Westbrook, Me
Waldoboro, Me
Palermo, Me...

..

Eastnort. Me

850 00 William Crosby and '
others.
;
3, 300 00
500 00 John Sherlock
214 71 Isaac Gleason
l,-800 00

do
do
J.do

$150 00
87 90
1,000 00
195 00
Attached to Fort Sullivan; reserved from
sale.
'

Philip Keizer..
Wm. Fisk
P. Keizer and F.
Overlock.
. 2,050 00 Joseph Levitt
4,216, 00 Wm. P a t t o n . . . . . . .

Waldoboro. Me.

Dresden, Me
Bath, M e . . . . . .

Daniel C. Magoun..
Peter H. Greene...
SOO 00 D. & R . Williams^

......do.
......do.
Winston, Me

365 00
151'00
Occupied for customhouse, and reserved
from sale by order
of the president.
225 49 98 acres.
377 71 97 acres.
258 77 102 acres.
250 00
2,285 00
835 00
1,907 39

. '

'

-

,

2, 377 00 : . . . . . d o . . . . . . . .
1,700 00 . . . . . . d o
'

3, 312 00

.:....do......
do

do
j
' 750 00
2,.900 00 Seth - Copeland and
others.
' ^

2,100 00

Bath. Me

3, 500 00

-.

.

do
do..

do...
.do....
do

. 500 00 Joseph H.Greene..
.1,350 00 Jeremiah Robinson. •
650 00 J. & J . H . McLellan
..:...

333 33
900 00
165 OC
1,175 00

......do...:.

2,300 00 J. McLellan & Deering.
•
.
: 2,625 00

Dresden, Me

Ndt stated T! Stillman..........

20 00

Not stated T. Stillman
......do......'.
York county. M e . . . . . . . Not stated Sarah Cutts

Ex. Doc. 2


-11

r

Reserved for customhouse.
.

,

......do.....".'........

-

...

- 20 00
730 00

162

•REPORT

ON THE

FINANCES.

Register ofi lands purckased by agents

cc

5-?.

cS

'oUi
n::3'rp
®

P

Names of debtors
or forraer ow^ners
cn whose account
conveyed.

o ^

Nature of debt.

o 2 «3

^3
1810
1817

s a ^
i31,552 27 13 acres, house and barn:
Store and h)t in York..
ollector of customs! 64, 987 341 Dwelling-house in York

I Jeremiah Clark... Collector.
•.. Alex. Mclntyre...

• Foxwell Staples...
-Joseph Deshon
Aug.^ 22, 1821 Oakes A. Ruggles.

1821...

James C. Churchill
Caleb S. Carter &
*" Noah Hinckley.
April 15, 183(. .Joseph Thaxter..

lS2r.

Tracts or lots of land.
"TS "TJ .;:5

John Cooper.;

Surety for collector

John Cooper .

Surety for collector

4 small lots, 30 acres, in|
York.
47 acres in Saco
54 acres in Saco......
40 acres on east side of|
Machias river.
^ of a lot on road, froni
East to West Machias!
I of .store a.nd share No j
28, Long wharf.
^ of store and share No
22, Long whaif.
4 lots of land
351 acr.es of l a n d . . . . .
318 acres ofland..-..
63 acres ofland
1 lot of land
312^ acres of land...,;

|200 acres, plantation No '
12.
600 acres, plantation No
13.
402 acres, plaut'n Nd. 14
1821 . . . . . . . . L. F. Delisdernier. Collector of customs 7,175 86] Several lots, Eastport...
6,000 00 ^ of Tot, Front-st. wharf
Nov. -12, 1847 William King'
&c.'
.5,508 99| i. of. lot, Front-st. wharf
William King and P.
^ &:c.
Greene.
1821,

Mar. —, 183C| Ed. Roberts and J
Cutter.
1 8 3 3 . . . . . . Jacob Cutter

Feb.

1,1817 Thaddeus Tuttle.




1 lot and .house
1. lot'.of land, {i of 59|
acres and 47 rods.) ,
1,94Z 951 Lots Nos. 221 and 222.1,991 21 Lots Nos. 36, 37, 38, 59
58, 60,.and'part of 67
Lot No. 27, south half]
ollot No. 28; :i of lot!
No. 29. Lots-Nos. 39,;
69, and 70. Lots Nos i
46 and 16.

REPORT

163

ON THE' FINANCES.

ofi tke United States—^^Continued.

Where situated.

To whom sold.

Remarks.

© g
o o

York county, Me.
e
do.........
do..:.
.do.

$2,933 32 Solomon Brook.. >
1,933 00
6,000 00 Edward A. Emer- ^
son and others. I
1,454 00 Edw. A. Emerson [
464 56 Daniel Granger.. >
5
. 448 58 . . . . d o . . . .
Isaac Amos'....

......do...do....
Machias, Me.
......do

John Dickenson....

Portland, Me.

Wm. Goodenow

..^....do-....

Nathaniel Warren..

......do
Waldo, county. Me.
do...:.....
do
Portland, M e . . . . .
Machias, Me
:.

James Todd
....do.
....do..

^
I
(

....do

J

Hancock county, Me
Bath, Me .

.do..

502 00
do.l
J
8,824 00 F. L. and O. Burral
W. V. and 0 . Moses.
T. Stillman.

\......do

,948 70
253 00
60 00
15 00
800 00

David Wescott.....
1,420 IJ John Cooper
Simeon Gatchell...
Daniel Longfellow..
250 00 R.K. P o r t e r . . . . ^
750 00

$800 00

475 00
55 00
60 00
820 00
^ -38 00
69'00
178 30
255 00
2,500 00
25 00

New Hampshire.
Fortsmouth, N. H
,

-do

..-.:....

3;800 00 Chas. W. Cutter...
Edmund Q. Sheafe.
950 52 Daniel H. Treadwell

2,015 00
8100
675 00

Vermont.
Biirlington, Vt
.do.




800 00 H. L. Mullikin.
1,685 00 Thaddeus Tuttle...

1, 300 00 Lots Nos;.221,-222,178,
179, and 180, sold to
Mullikin.
1,215 00 Lots' Nos. 39, (except
1 acre on the northeast cQrner,), 69, (5
acres,) 47,(23 acresj)
36, (5 acresO 38, 37,.
58, 59, 60, 46, (23
acres,) sold to Tattle.

164

REPORT

ON THE

FINANCES.

Register ofi lands purckased by agents

tt

Feb.

July

Names of debtors
or former owners
on whose account
conveyed.

Nature of debt

1,1817 iThaddeus Tuttle-

'9,1816 Adolph D. Lattin

Oct. 1,1819 Jonathan Hagan . . .
Sept. 10, 18191J. Hagan and W
Hagan.
July 24, 1822 Moses Shelden, J
Morton, and J^ S
Larabee. Sept. 29,1825 Thomas Webster
Nov. 15,3823 iTruman Chittenden
and Edward Wash-|
burn.
July 21,1813 S. Pearl, W.C. Har-|
rington, and D.
Hulbert.
July 16,18161 ^fathan B. Has well.
Aug. 20,1831 Jonathan M. Blaisdell.

III

Tracts or lots of land.

$3,406 00 7 acres of lot No. 4 7 . . . .

361 57 East halfof lots Nos. 178,
179, 180, 198i 199, and
39.
103 acres of, land, part ofj
Warriors' right.
1 lot and s t o r e . . . . . . .
^.of farm-house, Otteii
creek.
5,109 70 ^ acre and house
50 'acres woodland —
65^ acres of land . . . .
|37| acres of land —
[Part of lot No. 5 . . . . .
3 5 ^ ^ acres of land on
Onion river; 40 'acres]
of land on Onion river
^' of 273TL-cf(j acre's, with
house, &c.
Lot No. 1 0 1 . . ^ . . . . .
jl of the undivided landj
in the town of—
8'acres and 70; rods olj
land near—

182^).

Ebenezer Dorr . . . . Custom-house bonds

|91 acres, houses, & c . . . .

ISW.

Abner Wood ,

2 lots and 1 house.

Sept. 6,1811 Elbridge Gerry . .
The Commonwealth
Bank, Chas.,Hood,
and Hall J. How,




5 lots ofland
Lot No. 1, 10,3376q.ft,
2, 9,712sq.ft.
3, 9,438 sq. ft,
4,.20,056sq.ft.

R E P O R T ON; THE

165

FINANCES.

qf the United States—Continued.
.1

-U5 ®
.,-1 ^ J

To whom sold.

Where situated.

Remarks. ^

•

>
•^ 8 •
A

$2,640 00 64 acres of land, being
part of the north portion of 5 acre lot No.
28; 5. acre lots Nos.
70, 27, 28, (south
'
half,) 39, except 3
rods in the north end
of said lots, sold to
. Enos.
1,146 84 Sandford Gadcomb. ; 365 00

$3, 420 00 Roger Enos . . .

Bi2rlin<^ton\ Vt

,

^
......do........
1 -.

1,546 31 George Cleveland..

258 00

Middlebury, Vt . . . . . . . .
do..

950 00 Philip Hunt
3,018 08 Jonathan Hagan . . .

330 00
1,000 00

Monkton, Vt
'

, <1

•

......do
1,100 00 H. Holling
400
190
• 700 "00 George C. Lomis ..
....:.do
:....
300
Salisbury, V t . . . . . .
950 00 S. H. H o l l e y . . . . . .
175
do. . . . . . . . . '
..do.
....'...•.
503 00
101
. 490 02 Luther S. Dutcher.
Swanton, Vt
'
• 3,763 58 Truman Chittenden. 1,500
Williston, Vt

125 00 E . T . Englesby . . . . ^

Burlington, Vt

Seth L . C o l e . . . . . .
' 700 00 Romeo H. Hoyt.

St. Albans, V t . 1

. - ,

'

•

,

.

.245 00
•

do

00
00
00
00
00
00

,

100 00
150 00

Massachusetts.,
23, 374 56 Samuel A. D o r r . . . .
Stedman Williams..
J. D. W. Williams:
Stephen Badlum . . .
Chas. Mclntire . . . .
Daniel Teach a l l . . . .
Newburyport, M a s s . . . . . . 3,392 36 Bank of New-buryport.
Cambridge, Mass
•. 8,099 74 Gharles Lowell. .
South Boston, Mass .
Roxbury, Mas.s •-

......do.
......do
do

..




2,200
300
589
79
3,196
820
2, 000

00
37
16
78
52
00
00

'

Reserved by order of
the President of the
United States.
Do.

Do.

'
Otis Daniell

2,416 00

166

REPORT

ON THE

FINANCES.

Register of lands^purchasedby agents
•

%

°
©

feJD."^
TS

•

DO
^

om

^9 "At
O

<D

;:i A
.r-i o

--

«tl- ^

1-i

5-1

Nature of debt.

Names of debtors
or former owners
on whose account
conveyed.

^

•

o ^
2 .• ^

Tracts or lots of land.

O p p^
3 fl 03

a •:So
®

O <» cs

a a^

^

The Commonwealth
Bank, Chas. Hood,
and Hall J. How.
- • ^

0

•

-




Lot No. 5, 22,000sq.ft.
- . 6, 21,966sq.ft.
. 7, 10,800sq.ft.
8, 6,750 sq.ft.
9, 1.0,800 sq.ft.
10, 6,750 sq.ft.
11, 10,800 sq.ft.
13, ll,450sq.ft.
14, 7,075 sq. ft.
15, 7,018 sq.ft.
.16, 6,940 sq.ft.
17, 6,750 sq. ft:
. 38, 6,750 sq. ft.
19, 6,750 sq. ft.
20, 6,750 sq.ft.
21, 6,750 sq. ft.
22, 6,750 sq. ft.
23, 6,750 sq.ft.
24, 6,750 sq.ft.
25, 6,750 sq. ft.
26, 6,750 sq. ft.
27, 6,750 sq.ft.
28, 6,750" sq.ft.
29, 6,882 sq.ft.
30, 6,796 sq.ft.
31, 6,737 sq.ft.
32, 6,638 sq.ft.
33, 6,750 sq. ft.
34, 6,750 sq. ft.
35, 6,750 sq. ft.
• 36, 6,750 sq. ft.
37, 6,750 sq. ft.
38, 6,750 sq.ft.
39, 6,750 sq. ft.
41, -6,750 sq.ft.
42, 6,580 sq.ft.
44, ,7,500 sq: ft.
45, 7,500 sq. ft.
46, 7,500 sq. ft.
47, 7,500 sq. ft.
48, 7,500 sq.ft.
49, 5,286 sq.ft.
50, 5,234 sq.ft.
51, 6,250 sq.ft.
52, 6,250 sq.ft.
53, 6,250 sq. ft.
54, 6,250 sq. ft.
56, 6,250 sq.ft.
57, 6,250 sq.ft:
58, 6,250 sq.ft.
, 59, 6,250 sq. ft.
60, 6,250 sq.ft.

• R E P O R T : ON

THE

167

FINANCES.

of the United States—Continued.

r f l .50

Where situated. .

:fl

Remarks.

To whom sold.

«

'o
CD

. ' • p f l

-(J

t •

4
South Boston, Mass
..do
do

r.-. -

do-.............
do
.do
......:do
......do.ldo .
. . . - . ; . dO- .

."-.

do.. .'..
. . . .

do

...

..

•

;....-do.
do
do--.--. •
do
do
.
•
. ..

do-. . .
do.-

'

....
:•

. do--...
.„

-

. d o . .'

...'...do......do
. . . . . do
..do-..'.
do.. . ' . . .
do......
do
.. . . . . . .do
Kxyj
.do-.
..
do
..do
.....
......do......
'
' do
......do

'.

.

•-.

..."...do
„

do...

Otis D a n i e l l . . . . . . . . $2,655 00 The lands, in South Bos......do:
. . . . . 2,655 00 ton acquired, by the
Fred. Nickerson. . . 1, 308 00 United Statesin these
686 00 cases 'were, by the
Otis Da,niell
1,208 00 order of the Solicitor
J. Bowditch612 00 of the Treasury, diOtis Daniell..
Henry J. Bowditch. •3,208 00 vided .into lots and
numbered
1, 308 00 blocks,
......do
645 00 from 3 to 218, and
Otis Daniell
642 00 maps and plats show^do
Fred. Nickerson. . . • 885 00 ing the locality and
•. 546. 00 size of each were exeOtis Daniell. . . . . . . .
99.2' 00 cuted, and sales made
Fred. Nickerson. . .
'546 00 according thereto.
Otis Daniell
491 00
......do.
546 00
do..• 546 00
.do
' 271 00
:.....do
^272 00
do...
270 00
Franklin Haven
270 00
do
i
270 00
do
270 00
do
'
790 00
Fred. Nickerson —
404 22
Henry C. HutchinsOtis Daniell. . . . . . . , ^ 341 00
830 00
Cranston H o w e . . . .
342 00
Otis Daniell. . . . . . .
844 00
Cranston Howe
406 00
Otis Daniell
...
844 00
Cranston Howe
• 551 00
Otis Daniell
1,215 00
John Holton
2,500 00
'.Ido.
1,014 00
George Gibson
988 00
do..
John Holton
3,200 00
2, 300 00
Francis Alger
• 606 00
J. W. Treadwell...
940 00
Cranston H o w e . . . .
630 00
Henry D. Cushing..
. 703 00
Newton T a l b o t . . . . .
630. 00
Henry D. Cushing..
Newton Talbot, i . . . •. 832 00
511 00
J. W. Treadwell...
853 00
Newton Talbot......
511 00
J. W . Treadwell...
"511 00
. . . . . . do
.
.'
783 00
Cranston H o w e . . . .
J. W. Treadwell... * 511 00
783 00
Cranston Howe
511 00
J. W. Treadwell...

i...

.'

do....
do...
.
do
..........
do..*^
1-....
do.
.
.do
. . . . do . . . .
...
. . . . do
. , , do . . ;
..do
do
do......
.
do
. . . . . do.. - . - . . - - - . - . .
......do...:.




•

•*

,

•

.

168

REPORT

ON THE

FINANCES.

Register, ofi lands purckased by agents

8 '^

Names of debtors
or former owners
on whose account
conveyed.

fl^S

Nature of debt.

Tracts or lots of -land.

2 ^

The Commonwealth
Bank, Chas. Hood
and Hall J. Hood.




Lot No. 61,
62,
63,
64,
65,

m,

68,
69,
-.70,
71,
^ -72,
73,
- ' 74,
75,
^ 76,
77,
79,
. ' 80,
- 81,
'82,
83,
84,
87,

89,
90,
91,
92,
93,
94,
95,
'96,
97,
98,
99,
100,
101,
302,

' 104,
105,
. 106,
' 107,
108,
109,
110,
111,
112,
113,
114,

12,.500 sq.ft
12,500 sq.ft.
7,500 sq. ft.
7,500 sq. ft.
7,500 sq. ft.
7,500 sq. ft.
7,500 sq. ft.
6,375 sq. ft.
6,375 sq. ft.
6,375 sq. ft.
6,375 sq. ft.
5,375 sq. ft.
6,375 sq: ft.
6,375 sq. ft.
6,375 sq-. ft.
6,562 sq ft.
5,162 sq. ft.
5,109 .sq.ft.
6/250 sq. ft.
6,250 sq. ft.
6,250 sq.ft.
6,250 sq. ft.
6,250 sq. ft.
6,250 sq. ft.
6,
6,250 sq. ft.
6,250 sq. ft.
6,250 sq. ft.
6,250 sq. ft.
6,250 sq..ft.
6,250 sq.ft.
6,250 sq. ft
6,375 sq.ft.
6,375 sq.ft.
6,375 sq. ft.
6,375 sq. ft.
6,375 sq. ft.
6,375 sq. ft.
6,375 sq. ft.
6,375 sq. ft.'

a,375 sq. ft.
6,375 sq. ft.
6,375 sq.ft.
6,375 sq. ft
6,375 sq. ft.
6,250 sq. ft.
6,250 sq. ft.
6,250 sq. ft.
6,250 sq. ft.
6,250 sq. ft.
6,250 sq. ft.

REPORT

ON THE

169

FINANCES.

of the United iStoi^e^—Continued.
05

40

V7here situated.

•Q

P

•

/•

'

To whom sold. -

ill

Remarks.
' p •.

!
• • s g-

,

"fl
fl

<

South Boston, Mass
Fred. Nickerson- .. $3,140 00
Chas.'J. F.Allen... 1,130 00
.- ..do
\
JohnHolton.... d o
1,200 do
Samuel Blake
. do - - . .
600 00
do
Caleb Reed
500 00
...
JohnW. Shaw-....do
510 00
Franklin Haven . . .
450 'oo
......^.do
-...-.do.
J W Treadwell... . 386 00
Franklin Haven . . . ' 382 50
.do
•
do
J. W. Treadwell .382 50
. . . : . . . . Franklin Haven -. - • 582 50
..-•-..no^-i. C. J. F. Allen
:
do
-400 (iO
Franklin Haven. .382 50
do
'do
Henry D. Cushing..
.455 00
.•
do..-.
John W. Tread well385 00
Henry D. Cushing..
do-.i
'.
530 00
John W. Treadwell • 416 00
•do
do
. do
361 00
'
do
. - • - do
- 512 00 • •
do
- ..do. . . . . . . .
451 00
...... do...... :
'..
do
...
• 512 00
do
do
. 451 00
do
do'
512-00
doi...
do
^ 512 00 }
. . . do
do
--.
451 00
.,...ldo.-..'
......do-....-....
512 00
do
do
.. 451 00
do.
•
do
.-512'00
do
.
do . . . . . .
451 00
do . . . . . . . . . . .
do ' : . : 526 00
.:
do
.. ...do'
512 00
-do
John P. Monks
705 10
do
Newton Talbot
' 640 00
do........
Cranston Howe
638 00
...
do.... :..-.
..ido
> 638 00
do
...
do
638 00
..=
do . . . ..-•..
do
...
- 638 00
do .
......do
.'.'... . 638 00
do
......do.
638 (>0
......do;
do.....l........
638 00
638 00
do - .
:do
.
......do..........
......do
..
.
638 06
do ..
...
......do
'.638 00
do . .
do
• • 638 00
:
do
John P. Monks . . . .
637 50
Cranston Howe
625 00
do...... .
John P. Monks . . . . • 637 50
do.
,.. ..
Chester Daniell...-.
628 QO
......do
John P. Monks...... 2,197 00
George Gibson.....i
......do..............
755 00




y

.•

>

Q

X

••

•

!

ITO

REPORT'ON

THE

FINANCES.

Register ofi lands purchased by agents
^

. tc-1^

r p _, .

(^

o

© ••

• ^ 1 .

debt
der
dred

:ll>g p^ '

Names of debtors
or former owners
on whose account
conveyed.

Nature of debt.

^

,

Tracts or-lots of land.

"sg^a s '''

III

p -^^

^ o

fl a. ^
<i

^"

Lot,No.ll5, 12,750 sq.ft.

The Commonwealth
Bank, Chas. Hood
" and Hall 'J. How.

-

>
•

'

.




.r

./

116, 12,750 sq.ft.
117, 6,375 sq.ft.
118, 6,375 sq.ft.
119, 6,375 sq.ft.
120, 6,375 sq.ft.
121, 6,.562 sq.ft.
122, 6,562 sq.ft.
123, 5,036^ s. ft.
124, 4,984 sq.ft.
125, 6,250 sq. ft.
126, 6,250 sq. ft.
127, 6,250 sq.ft.
128, 6,250 sq.ft.
•
129, 6,250 sq.ft.
131, 6,250 sq. ft.
132, 6,250 sq.ft.
133, 6,250 sq. ft.
134, 6,250 sq. ft.
135, 6,250 sq.ft.
136, 6,250 sq: ft
137, 6,25C sq. ft.
138, 6,250 sq.ft.
139, 6,375 sq.ft.
"140, 6,365 sq.ft.
141,. 6,375 sq.ft.
142, 6,375 sq. ft.
143, 6,375 sq.ft.
144, 6,375 sq.ft.
145,. 6,375 sq.ft.
146, 6,375 sq. ft.
. 147, 6,375 sq.ft.
:
3.49, 6,375 sq. ft.
150, 6,375 sq.ft.
151, 6,375 sq. ft.
• 352, 6,375 sq.ft.
153, 6,250 sq.ft.
154, 6,250 sq.ft.
155, 6,250 sq.ft.
156, 6,250 sq.ft.
•
• 157,' 6,250 sq. ft.
158, 6,250 sq. ft.
.
159, ll,939sq.ft.
160, 13,060 sq.ft.
161, 14,030 sq.ft.
16.2, 14,878|s.ft.
. 163, 6,250 sq. ft.
, 164, 6,250 sq.ft.
165, 6,250 sq. ft.
366, 6,250 sq.ft.

I

R;EPORT

O N THE

171

FINANCES.

qfi tke United States—Continued.
ca
ci

Remarks

To W'hom sold.

Where' situated.
i s >» '

' r. fl
.fl
O

a

<
South Boston. Mass.

^
do
.....do
do
do
.
.do.-^
do
'
do.
do
.do...
do.....
' d o
.
do
do
do
do
do..
do...
•
do
do . . .
do . . . .
.. ...do
......do...
......do...,'
do
..
,. . . do
,.....-do
.......::
......do.....
do..
do
.do:
:...
.... do.....
do
. . . . . do..
.
. do..
. .
do
......
do.......:
do.
-.do.....
......do
......do........
......do
...,...:
......do....
do-...;
. . : .do
......do
.-...^...
......do........
.do....:....
..'....do.....
......do.....




'

•

John W. Treadwell.
..
do
do
dodo
. - do
..
..
do......l...
do....
do
......do
:;;::.d^: : : : : . : : :
. do
^ do
. . .
Alonzo Emery
John W. Treadwell.
John P. Monks . . . .
Chester Daniell..'..
John P. Monks . . . .
do
. . . ..
do
......do.....
.......do
.do..
'.
:do..
.do.
do..........
.......do
..^...do
do.'...:...:^
do
......do..........
......do..........
......do
Chester Daniells
Frederick Nickerson
Chester Daniells...
Franklin Haven....
John P. M o n k s . . . . .
Chester Daniells...
...:.:do..........
......do

Reserved by order of
the President of the
United States.
Do. '
^ Do.
' Do.
Do.
Do.
Do.
Do.
^ $255 00
252 00
315 00
^ 316 00
340 00
316 00
-. 315" do
316 00
316 00
316 00
<- 316 00
• .316 00
.3,16 00
465 00
378 00
500 00
.506 00
500 00
400 00
500 00
400 00
500 00
400 00
500 00
5()0 00
400 00
• 500 00
.400 '00
500 00
400.00 ' \
500 00
• 400 00
500 00
443 .00
1,050 00
.526 00
420 90
1,400 00
266 00
190 00
266 00
;
191 00

••

•

,

.

'

.

172

REPORT ON THE FINANCES.
Register ofi lands purchased by agents

Stt

&X3."t5
fp

tn

-

• ' U1S^

'

.

®

. 1.1 '
fl
p> .p

.o ©

Names of debtors Nature of debt.
or former owners,
on whose account .. ^~
conveyed.

.fl o
^

"

•

'-

•

The Commonwealth
Bank, Chas. Hood
and Hall J. Hood.

•

';

Deo.. 30,1811 S S Goodwin. G
Burroughs, and S.
Hale.
June 11,1812 S. S. Goodwin, L.
Lucas, and J.
Thomas.
>,




•

-

debt
der
tired.

o*'^

om

.

. % • %

«+H

fl

Tracts or lots of land.

^ .

o p g*
Amou
mer
was

'-'

Lot No.'167, 6,250 sq.ft.
168, 6,250 sq.ft.
169, 6,250 sq. ft.
170, 6,250 sq.ft.
• 172, ,6,250 sq. ft.
• 173, 6,250 sq.ft.
174, 6,250 sq.ft.
175, 6,250 sq. ft.
376, 6,250 sq: ft.
178, 6,250 sq.ft.
• 179, 6,250 sq.ft.
180, 6,250 sq. ft.
181, 6,250 sq.ft.
182, 6,250 sq. ft.
• 183, 7,712 sq.ft.
185, 7,136 sq.,ft.
186, 6,250 sq.ft.
187, 6,691 sq.ft.
188, ll,662sq.ft.
.
189, 10,775 sq.ft.
I90,ll,.599sq.ft.
191, 10,372sq.ft.
193, 5,549^sq.ft.
194, 5,398.^sq.ft.
395, 5,625 sq.ft.
196, 5,625 sq.ft.
197, 5,625 sq.ft.
198, 5,625 sq.ft.
199, 3,700^ s. ft.
200, 3,610^ s. ft.
- 201, 5,407 sq.ft.
' 202, 6,000 sq. ft.
203, 6,250"sq.ft.
205, 7,000 sq.ft.
206, 8,000 sq. ft.
207, 8,000 sq. ft.
208, ll,220sq.ft.
• • 209, 14,688 .sq.ft.
210, 4,250 sq.ft.
211, 8,004 sq.ft.
' 212, 4,412 sq.ft.
213, 4,250 sq. ft.
214, 4,250 sq. ft.
215, 4,362 sq.ft.
216, 4,250 sq. ft.
218, 4,329 sq.ft
^ and f of land and house
1 of the land included in
the above.

173

REPORT ON THE FINANCES.
qfi thc United States-—Qjont\x\ued.

^5«

Where situated.

To whom sold.

Remarks.

^^.
a
<

PH

South Boston,Mass.
.do.
.do.
-do.do.
.do.
-do.
.do.
.do.
• dt).

.do....
.do....
.do....
'.do....
.do....
do
do......
......do
......do^
..'...do
......do
,
.:....do:
..
do
do.....
......do:....
do.....
do
:
do
•

do.....

do.....
do
do.....
do
do
......do.....
......do..........do
......do......
1
do:....
.do.L.i
......do.....
......do
do
......do
......do.....
Boston, Mass.

.do.




Chester Daniells.
- . . do.-.. w . . . .
Benjamin Adams.
Albert A. Bent-..
John W. Treadwell.
iThos. J. Dunbar...C J : F.Allen......
John W. Tread wellGeorge W. Shaw...
iJohnW. Treadwell.
...do
...do
. ....
.-.do
Samuel Blake
..
Benj. D. Baxter....
Craustion Howe
...do
.....do..........
Franklin Haven
....do.....
Samuel Leids

$316M)0
286 00'
630 00
512 50
'378 00
• 280 00
220 00
266 00
220 00
'190 00
316 00
190 00
316 00
250 00
1,550 00
1,430 00
1,252 00
1, 340 ooi
1, 049 50
969
2,220 00
Wm.A-. Wright....I 2,170 00
C ranston H o w e . . . . ' '649- 00|
Wm. A.-Wright-.-.- 1,375 00
Daniel L. Bradford 988 00
Robert Farley-...,
566 oo!
957 00
Cranston Howe
2,150.00
Daniel L. Bradford
693 84
Johu Holton
-,
676 97
.-..do
,
684 00
Robert Farley
1,215 00
Chas. F..Allen:...
1,063 00|
Cranston Howe...
2,240 00
Patrick Riley..-u.
2,240 00
Franklin Haven...
1,615 00
Robert F a r l e y . . . .
2,805 00
|The city of BostonFranklin Haven... •2,0-56 32|
Benj. J a m e s . . . . . . " 1,098 00
Frederick Nickerson| 1,720 00
485 32
Franklin Haven
712 00
Robert Farley
712 G0|
do
825 00
F. Stover
876 OOl
Robert Farley . . . . .
876 00
do..........
411 51
1,020 18

Dan'l H.Jackson.

900 00

174

REPORT

ON THE

FINANCES.

Register of lands purchased by agents

fl> 3.
D

o
p o^

Nanies of debtors
or former o^vners
on whose account
conveyed.

Nature of debt.

Dec. 12,1823 Richard Bowne.

Tracts or lots of land.

lots of land.

Sept. 13, 1817 Benjamin Hitchborn

4 acres 35 rods.'.

1819.......

E. Hotchiss, J. Har- Custoin-house bonds
1 lot 34 by 94 feet.
rison, & W . Lines.
Feb. 28, 1817 S. A. Treat, W. Du$2,148 56 20 acres 14 rods, 13 acres
rand, and Samuel
and 3 rods; 4^ acres 22
B. Gunn.
rods.
2,117 94 8^ acres l l f rods; 7^
acres 31^-rods; 11
acres 13 rods; 5 acres.
April 28, 1818 Robert Bowne.
22, 7D2 83 Barrel's lot on Commerce
street.
Lot on Old Creek....
Slaughter street lot...
Cadwpll lot
South lot J . . . . . .
Distillery lot
Malt-house lot
^ of a lot on Commerce
and Ferry streets.
Horsford lot
Goodrich lot
T,380 001 lot on Front street..
1 lot on Asylum street

May 30,1820 John Caldwell.

Dec. -13,1822 John N. Still and
Wm. Noyes.

7,274 96 33 acres of land, and
3,359 74 4 houses

1825....
Nov.
Aug.

M. T. Woolsey..

Captain in navy.... 14,935 17 10 acre lot.'...
2 islands... -.-

4,1830 Peter Townshend... Ordnance contract.
7,1821 HughK:Toler...
Duty bonds...w--..




16 acres, forge, & c .
3 lots of la.nd, being 31
and 30, Stewart street

REPORT

175

ON T H E ' FINANCES.

ofiihe United States—Contmued.
c3

^^
.r-1 4.3

O

To whom sold.

Where situated.

Remarks.

o
- ^ p>»
c3 P
©

fl

o o
•r-l O

Barnstable, Mass.
, Dorchester, Mass..

$705 23 7 difFerent persons
.whose names are
not reported.
6,833 46 iJohn Codman

1,307 81

2; 10.0 00 Henry Towbridge...

805 00

$550 00

Connecticut.
New Haven, Conn.
Milford, Conn.
do.
•Hartford, Conn.
-do.
-do.
-do.
. do.
.do.
-do.
.do.

2,249 67| All' these lands m
Milford were sold
by Andrew Hull,!
2,212 20 marshal, in 1824,
to Johnson & Tom-|
linson, for-....
1,400 00
|(No consideration men11,575 00 William Tmlay...
tioned in the deed;
August 23, 1831.) .
550.00 Nathan Alleyn...
126 00
500 00 Thos. D. Gordon.
625 52
3,'380 00 [Eliphalet Averill.
410 20
711 00| Freem'n Kiibourn
.548 44|
757 00 Nathan Moi'gan..
256 25
1,227 oo] Dennison Morgan...
274 00
800 00 Nathan Patten.
1,800 00 Daniel Dunbar... •.
3,000 001 Esther Goodrich.'.

Wethersfield, Conn.'
do,
Hartford, Conn
„
do

•

Lyme, Conn.

10,975 82

500 oolI James Gordon.....
880 00 Jonathan Ramsey.

625
. 300
500
^1

00
00
00|These lands were C^JUOOI veyed by the defendant to Hez. Huntington, in trust for the
U. S., and by him sold
to Gordon & Ramsey.
The'U. S': failed in an
action - of ejectment
to recover possession
of the lands, on the
ground that Noyes was
not the owner at the
time of the levy.

New York. '
Sackett's Harbor, N. Y.
Lake Ontario, N. Y
Newburg,. N . Y . .
New York, N . Y :




Sold by N. L. Ben
ton, U. S. A.
IJohn A. Tompkins..
iThos. J. Powers...

' 250 001
2,.650 OOl
600' 00

176

REPORT

ON THE

FINANCES.

CO

o •:i
^ G

flp
.
o o
• c -S

Names of debtors
or former owners
on w^hose account
conveyed.

Nature of debt.

l5. •
June 14,1839 Saniuel Swa,rtwo,ut.. Collector of customs,
&c.




Tracts or lots of land.

^ fl E.
O fl cr^

Amount
meut
was ac

4j

debt or judgder which it
ired.

Register of landa purchcised by agents

r -

\

Lot, 17th w-ard, 37^ by
•188 feet.
Lot No. 777, 12th ward
778, 12th ward
779, 1.2th ward
823, 12th ward
825, 12th ward
• 827, 12th ward
1196, 12th ward
1197, 12th ward
1199, 12th ward
. 1200, 12th ward
1203, 12th ward
1205, 12th ward
1206, 12th'ward
1127, 12th ward
1129, 32th ward
1331,. 12th ward
1154, 12th ward
1156, 12th ward
1157, 12th w^ard
109, 1st' ward
17, 1st ward
—, 17thw^ard
, . . —, 17th ward
—, 17th ward
—, 17ih ward
776, 12th ward
780,'12th ward
824, 12th ward
826, 12th ward
1198, 12th ward
1201, 12th ward
1202, 12th ward
1204, 32th ward
1128, 12th ward
1130, 12th ward
1132, 12th ward
1155, 12th ward
^ , 17th ward
-—, 17th ward
—, • 17th ward
—, 17th ward
—, 17th' ward
-7-, 17th ward
—, i7th ward
,—-, 17th ward
Lot from River street to
Hudson river, 50 feet
front and rear.
Lot fronting as above, 50

feet.

REPORT

ON; THE

177

FINANCES.

.ofthe United States—Coutiuued.

•

05

>^
Where situated.

.flirfl

1

To whom sold.

O

o .

• • Remarks.

ca

"^ ^ •

fl

P>

•

o
fl

{

New York N Y. . . . . . .

Wm. W. Corcoran.-

...do.... ...........
...do
.do
do
.......
.do
.;..
do..............
..do
do.....
do.......
do
do
do
do
do
......do....
do •....
„.
do
/J
do
..
......do
do
do.....
. . . . .do
do......"
......do
,.....do
do
......do...
.:
......do
do.
do....:..:
......do........
'.
do
,.;....do
......do
.,
do
do
do
do
do
do
..
„
do
do . . . . . . . .
,
.do
'
do
do
Troy, N. Y

......do
......do
".rdo
..do
. . . do

30 00
30 00
30 00
30 00
30 00
.'30 00
§ . . do
*
30 00
do
.30 00
......do..:
30 00
do
30 00
.;:....do
:..-.
30 00
, . .do
.......
3d 00
do
' 30 00
do
30 00
do
30 00
.do
.
30 00
do
.- •
' 30 00
......do
30 00
..
do
30 00
do
525 00
George W. Niles...
30 00
Wm. AV. Corcoran30 00
do
.'.
30 00
...do
30 00
do
30 00
do
30 00
do..
30 00
...... do..........
30 00
......do...
30 00
do
30 00
......do
30 00
do.
30-00
do...
30 00
...... do...--.....
30 00
do
30 00
^
do...30 00
do.
30 00
....do
30 00
..do.
30 00
.do
30 00
do. 1
30 00
do
30 00
do . . . . . . . . .
- 30 00
do
30 00
......do
30 00
do
705 00
Thomas B. Carroll.,
do

do

Ex. Doc. 2


$30 00

-12

'...

605 00

•^

- V•

178

REPORT

ON THE

FINANCES.

Register of lands purchased by agents

o ai

tl

Names of debtors
or former owners
on whose account
conveyed.

Nature of debt.

Tracts or lots of land.

rfl

Charles F.Codwise!
Surety of W. H.
Thorn,.on customhouse bouds.
Silas E. Burrows.. Custom-house bonds

June 10,1843 John Evans

John Evans ,

Mar: 17,1830 Robert Arnold.

Jan.

Surety, &;c.

Lot and house, corner
Bleecker & Lawrence
streets.
Lot, store, and wharf, on
River street; lot and
wood-house.
Lot Nd. 171 Tenth street

Collector of customs $89,157 54 I acre ofland,
2iinr acres of land.
9YU acres of land..
liouse and lot
145 acres ofland..

5,1833 Jonah Thompson.

June 20,1839 Samuel Swartwout.. Collector of customs




Lot on Fulton street-.. )
Lot on Fulton street.. >
Lot on Fulton street.. )
Lot on 10th stre.et, between avenues B & 0.

67 acres 12 perches of
land.
265 acres 42 perches of
land.
''
Tract of land of 333 acres
6 acres, 3 roods, 36 pch's
of land.
7x-au acres on Palisade
avenue.
T ^ of an acre on Palisade avenue.
410 acres " Swartwout's
meadows."
19 acres water l o t —
Lot No. 1, 30 feet front
and rear.
Lot No. 2, 30 feet front
and rear.
Lot No. ' 3, 30 feet front
and rear.
Lot No. 4, 30 feet front
and rear.
Lot No. 5, 30 feet front
and rear.
Lot No. 6, 30 feet front
and rear. Lot No. 7, 30 feet front
r and rear.
Lot No. 8, 30 feet front
and rear.

i

REPORT

ON THE

179

FINANCES.

of tke Uniied States—Continned.
^^
Where situated.

,fl ""
• o -^

To whom sold.

Remarks.

© fl

o o
•r; o

..Brooklyn, N . Y . .

a
Wm. B.Randolph.. |2,130 50

New York, N . Y .

E. De La Montague.

4,650 00

.do.

Silas E. Burrows...

100 00

Troy,N:Y.,

Thomas B. Carroll..

1,310 00

New York, N.Y

E. De La Montague.

4,650 00

New Jersey.
Perth Amboy, N. J . .
:..-.-do..........'..
Woodbridge, N. J . . .
Perth Amboy, N. J . .
Piscataway, N. J.
Salem, N. J.-.
do....
Bergen county, N : J .
do
:.
^Bergen, N. J . . i . . . .
......do..........

188
107
200
300
2,030

J H.Low.......
iVlerit Martin
$230 00 J. H. Low
915 00 Nes. La Forge...
. 2, 030 00 P.V. Pool & J . H .
Low.
Enos R. Reeves and
others.
Wm. Langley...-

40
00
00
Oli
00

580 00
.400 00

W. W. Corcoran...
John J. Benson

. 100 00
2, 500 00

W. W. Corcoran...

. 50 00

......do...

,

300 OC

Lodi,N. J

• do.

, 100 do

Wehawken, .N. J .
Newark, N . J

-do.
.do.

100 00
10 00

.do.

.do.

^ 10 0(

.do.

.do.-

10 00

.do.

.do.

10 oi"

.do.

.do.

.10 00

.do.

.do.

10 GO

.do.

.do.

^10 00

.do.

.do.

10 00




180

REPORT

ON THE

FINANCES.

II
S;5
©

©

Nature of debt.

o n fl^

June 2(y, 1839 Samuel Swartwout.. Collector of customs

'

'
«
.'




Tracts or lots of land.

Amount
ment i
was ac

Names of debtors
or former owners
on w-hose account
conveyed.

© .rH

debt or judgler which it
ired.

Register ofi lands purckased by agents

'

Lot No. 9, 30 feet front
and rear.
Lot No. 10, 30 feet front
and rear.
Lot No. 11, 30 feet front
and rear.
Lot No. .12, 30 feet front
and rear.
Lot No. 13, 30 feet front
and rear.
Lot No. 14, 30 feet front
and rear.
Lot No. 15, 30 feet front
and rear.
Lot No. 16, 30 feet front
and rear.
Lot No. 17, 30 feet front
and rear.
Lot No. 18, 30 feet front
and rear.
Lot No. 21, 30 feet front
and rear.
Lot No. 22, ,30 feet front
and rear.
Lot No. 23, 30 feet front
and rear.
Lot No. 37, 30 feet front
and rear.
Lot No. 38, 30 feet front
and rear.
Lot No. 39, 30 feet front
and rear.
Lot No.. 40, 30 feet front
and rear.
Lot No. 41, 30 feet front
and.rear.
Lot No. 42, 30 feet front
and rear.
Lot No." 56, 30 feet front
and rear.
Lot No. 57, 30 feet front
and rear.
Lot No. 58, 30 feet front
and rear.
Lot No. 50, 30 feet front
and rear.
Lot No.. 60, 30 feet front
and rear.
Lot No. 61, 30 feet front
and rear..
Lot No. 62, 30 feet front
and rear.

181

REPORT ON THE FINANCES,

of tke Uniied States—Continued,

d

Where situated.
•

©
ca

To whom sold.

2 uO

rfl

OQ.

>

1.

fl

W . W . Corcoran...

Newark, N. J

..i-..do.----.....

do

10 00

... — do..........

10 00

. . . . . . do

10 00

do
.

do

10 00

-i...

do

do......
......dp..............

. $10 00
10 00

do

. . . . , , do..
do

do..........

10 00

..do.--, i ....

10 00
10 00

do

do...

. . . . - =..

10 00

do .- - . . - - .

10 00

do

10 00

do

10 00

......do.......

do.—

10 00

......do

do...

10 00

do . .
do

. . . . .do
. ..

.......do
do

.do....
do..:
do......
do

:

......do

10 00

do

10 00
10 00

.--...do....
..... do.......... i
....;

10 00
10 00

do

do

do

^do

do

.--.-.do

do

. do

10 00

......do

-..--..do

10 .00

o

10 00
---.

do....

do.---o----.

do

do.-,




Remarks.

n:3

©
• ®

1

10 00

• 10 00
10 00

'

182

REPORT ON THE

FINANCES.

Register ofi lands purcliased by agents

O Ul

c ©

^'^
o -^
Names of debtors
or former owners
on whose account
conveyed.

«5

Feb, 20,1833 William Foster.
'Aug. 23,1833 Felix Pettier..
Dec: 5, 1833 Pierre Flandin.

William L. Young.. Duty bond.
Mar. 22, 1824 Union Bank of Penn.
.do.
Benj.F. Johnson.
Charies Higgins..
Benj. T.Johnson.

Dec.

^ r3 •
tt-i fl
O fl

aa ^

June 20,1839 Samuel Swartwout. Collector of custom.

April 5,1824

Tracts or lots of land.

Nature of debt.

Lot No. 63, 30-feet front
and rear.
Lot No. 64,.30 feet front
and rear.
Lot No. 65, 30 feet front
and rear.
Lot No. 66, 30 feet front
and rear.
Lot No. 67, 30'feet front
and rear.
Lot No. 68, 30 feet front
and rear.
Tract of land containing
12 acres.
Kite Mill farm, 30 acres.
Lots Nos. 235 and 287..

Lot and house
Lot and house, corner of
Middle alley and Elbow
street.
I lot and building.1 lot, ^ acre
BlockNo.3...:
1
Lot N o . — . .
LotNo.9
Lots No. 52," 54, 56, and
58.

Thomas B . H a l l . - . . Collector of internal $12,946 76 520 acres of land.
duties.
1 lot on Schroader street
5,1831 George H. Newman
"Weoton" farm, 100 acres
L. D. Teackle and
others.
'Allen's Yale," 3 81 acres
TU Neighborh'd," "Russum's Discovery," and
"Algate."

May 39,1839 Samuel Swartwout. Collector of customs 374,119 65 Undivided interest in
large tract of land.
4,140 acres
Ludwell Lee . - . . . Bonds assigned by
Ed. Randolph.
House and lot .
Daniel Stone . . . . . Surety on duty bond
ofFortescue Whipple.




REPORT ON THE

ofi the United States—Continued.

rid

Where situated.

ca

183

FINANCES.

'

To whom sold.

. 2 'r^
rfl O

Remarks.

ft,

Newark, N. J

W. W. Corcoran.

.---.do-

do

do..

do.......--.

do

$10 00
10 00
• 10 00

...do..

10 00

......do..

--.do.-..»

10 00

......io...

...do..'..

10 00

Burlington county, N. J .

Samuel C. Foster..

120 00

Rockaway, N. J . .
Somerville, N^ J.

Advertised in 1849, but
no bidders.

Pennsytmnia.
Rich'd B. Magruder

Philadelphia, Pa..
Uniontown, Pa. . .

$5,000 00

.o

do...-...
do..
Minersville, Pa..
Milton, Pa
Pottsville, P a . . .
„...-.do

1,967 68
500 oo!

2,788 58

1
I Sold by G.W. BuI chanan, U. S. A.

3,688 00

John Clayton
Jas- H. McCormick.
J. H. Fitzsimmons..
Andrew Russel

650
100
150
24

00
00
00
00

Maryland.
agerstown, Md., (near) 18,000 00 Sold by T. Kennedy 15,000 00
Baltimore, Md
Somerset county, Md..
.do.
.do.

W. Frick & J. Glenn
H. Humphreys...

590 00
50 00

Joshua Bratton.
....do.......

200 00
726 00

John Gamber.

250 00

Virginia.
Hampshire county, Va.
Spottsylvania, Ya . . - - .
Norlolk, V a . . . . ,

J




3,950 00

10,596 00 This land was sold the
3d of January, 1833.
964 20
Sold by Alexander
Tunstall, trustee.

184

REPORT

ON THE

FINANCES.

Register ofi lands purchased hy agents
O • .
% ©

flrd'
^ rfl

sP

Names of debtors
or former owners
on whose account
conveyed.

Nature of debt.

© (D

Tracts or lots of land.

o fl ^

rfl O

^
May

3,1839 William H. Dundas . Duty bond ,

May

3, 1839 William H. Dundas. Duty bonds.

5,000 acres of land . . .
2,000 acres of land . . 1,675 acres ofland . . .
300 acres of l a n d . . . . .
^ of 80 acres, &c
Lot No. 21, Queen street,
30 by 67 feet.
Lot No. 4, Washington
street, 77 by 116 feet.
Lot No. 28, Commerce
street, 25 by 90 feet.
Lot No. 15, Oronoco
street, 34 by 120 feet.
Lot No. 17, Water street.
25 by 123 feet 6 inches.
Lot No. 18, Water street,
27 by 123 feet 5 inches.
Lot No. 26, Commerce
street, 25 by %Q feet.
Undivided half of rent
charge of $24 per annum on lot No.'10.
Lot on Cameron and Fairfax streets, being the
old banking-house.
Francis Adams, j r . .
214 acres ofland
June 22, 1809 Sharp Delany .
Collector of customs, $11,900 00 1,779 acres'" of land . . .
Philadelphia.

John Jackson.
Wm. N.Mills.
Sept. —, 1824 Adam-Lynn. . . .
Mar. 3, 1823 James S. Scott

May 17,3834 Horace Ely




Duty bonds.. =

7 acres ofland, near Alexandria.
Land lying i n . . .
1 lot, corner of Queen
and St. Asaph streets,;
tobacco warehouse lot;
1 lot, Oronoco and
Water streets; 3 lot.
Queen and Water
streets.
House and lot'
House and lot, King and
Patrick streets.
House and lot
House and 2 acres.....
1 lot on Duke street..

i acre of land, and store.

REPORT

ON T H E

185

FINANCESo

ofi tke United States—Continued.

Where situated.

Remarks.

To whom sold.
'rfl O

©
d

©

CD fl
.^ ©

Randolph county, V a .
......do.....
......do.
Kenaw^ha, Va .. - : . . . .
Fairfax county, V a . . .
Alexandria, Va

4
Wm. W. Corcoran
.-..do
....do.
.--.do.
.--do.
Wm. D.Nutt

.do.

[Henry ^Dangerfield •

.do.

Wm. D.Nutt

.do.
.do.

,.

$200
50
50
50
50
30

00
00
00|
00
OOl
00

350,00
33 00

do........

35 00

do

35 00|

,.do.

...do.....^...

40 00

.do.

...do.,...—

32 00

.do.

,...do

30 00

-do.

J. C. McGuire.

Fairfax, Va .
Northumberland, Va.

Jamuel Collard
John Stith

3,600 OOl
625 00

12,042 70J This property has been

sold, and $12,042 70
paid into thetreasury.,

Fairfax county, Va.

George Padget.

525 00

Prince William co., Va Alexandria, Va . . . . . . . .

Ji W. Macrae .
Benoni Wheat.

600 OOl
153 00

.do.
.do-

Charles A. Price:
Walter H a r r i s . . .

5 001

.do.
-do.
do

Hugh Smith . . . -.
11,0.00 00 Charles Scott
Richard Stanton .

10 00
300 001
150 00

5 ooi

North Carolina.
Plymouth, N . C . . - . - .




. 2,506 00

Reserved from sale by
order of the President , of the United

States.

186

REPORT

ON THE

FINANCES,

Register of lands purchased by agents

fc rfl
© ©

Pa

Narnes of debtors
or former owners
on whose account
conveyed.

Nature of debt.

© 53

Tracts or lots of land.

<1

Peter Wilson.
July 21,1826 John Ross, Abner
Enoch, and W,
Murray.
May —,1831 Wells & Dickenson,

Jan. —, 1830 William Waters . . .
May —, 1831 Wells & Dickenson

Two town lots
^ town l o t . . - . - . . . - - Fractional section 24,
t. —-, r. 4, containing
383-iV(T acres.
Lots Nos. -468, 472, 483,
464.
Lots Nos. 473, 474, 475,
476. •
88^ acres of land
Lot No. 465
466,465
470.....
486:....
Part of 8. 14, t. 5, r. 22.
Lots481, 485, 484, 488..
Lot No. 4 6 9 . . .

Hot, 90 by 60 feet.

Jan. 26, 1844 Lewis H. Bryant.. Custom-house bonds

William H.Pope.

Lot No. 6, square No. 2.
^ of lot No. 3, square No. 2

2 acres ofland.
1 acre ofland..

May 11,1840 Geo. B. Dameron... Receiver- of public$28,714 81 37 acres of land, being
theN.^ofE.^ofNW.
moneys.' '
i of s. 29, t. 6, r. 1 W.
Lot No. 6, square No. 1
NE.'^ and N. ;| of E. i
ofSE.iofs.l7,t.5,r
1 W.; E. ^ and N. ^ of
E. ^ of SW. ^ of S.8,
t. 5, r. 1 W.
Nov. 7,1842 Daniel Fpre.
W. h of s. 26 and SW. i
ofs. 23, t. 6, r. 8 E .




i^ifti

REPORT

ON THE

187

FINANCES.

of tke United States—Continued.

Remarks.

To whom sold..

Where situated.
©
03

©

-I

•a

PL,

Ohio.
Steubenville, Ohio.
do
Butler, O h i o . . . . . .
Steubenville, Ohio.
.do.
Brown county, Ohio..
Steubenville, Ohio...
-.-..do
.do.
.do.
Franklin county, Ohio.,
Steubenville, Ohio
-....do.:

$1,590 00 Joshua Harrison.
[John Fisher . . . . .
885 00 Abner Enoch

$1, 340 00
• 50 )0|
881 56

120 021John H. Viers . .

303 35

68pDiavid Kennedy.
286 6i

302 67|

83
73
200
83
886

Abraham Burgett.
34
34 David Powell...
001Henry Orr
341James Wallace.,
67 John Patterson.,
John H. Viers..,
jJohn Wise

5 00
156 68
75 00
83 34
950- 00
120 02]
66 67

Georgia.
Purchasedby the United
States for^ a customhouse when' it was
burnt, in 1820.

Custom-house lot.

Savannah, G a . . .

Florida,.
Jacksonville, Fla..
do..

1,200 00 Charles P. Cooper.
[John Clark

400 00
210 00

Alahama.
Wm.H. Pope..
......do

Madison, Ala.,
-....do.....

1 00
I .00

Mississip'pi.
287 66

Clinton, Hinds co., Miss.

1,000 00 Wm. W.Corcoran..

Jackson, Miss
Hinds county. Miss

1,500 00' Fidelio S . H u n t . . . '1,500 00
287 66
5,000 OOW.W. Corcoran...

Scott county, Miss.




•300,00

.do....

182'40

188

REPORT

OF THE

FINANCES.

' Register ofi lands purchased by agents

'r-i o

fl s
o
^
© ©

Naines of debtors
or former owners
on whose account
conveyed.

Nature of debt.-

S''^
2
' ^ fri .::i

Tracts or lots of land.

o fl O^'

fl^

<1
Nov.

7,1842 Daniel Fore.,

Nov.

7, 1842 Samuel C. & Avery
E. Smoot.
June 13,1844 Zachariah Rector.




W. i of S W . i o f s . 15
and S. ^ of SE. i of
s. 15.; S. ^ of E. ^ of
SW. i of s. 15; all in
t. 5, r. 3 E.
^ of square 9, S., except
40 feet by 160 feet.
$23, 008 00 N. ^ of s. 8, t. 14, r. 6,
E.; NW. i o f W . ^of
(4)
SE. ^of~s. 9, t. 14, r.
6; E . i o f SW. ^ofs.
9, t. 14, r. 6; E. i of
SW.^andW.^ofSE.
^of s, 30, t. 14, r. 6;
E. ^of SE. ^of s. 32,
t. 15, r . 7 ; NE. ^ of s.
25, t. 35, r . 7 ; . E. ^ of
SW. i, and W. ^ of
SE. i o f s . 36, t. 15, r.
7; S. ^ of SE. i of s.
4, t. 15, r. 8; S. ^6f
E . i ofNW. i o f s. 5,
t. 15, r. 8; NE. i and
SW. i a n d E. i o f SE.
i of s. 7, t. 12, r. 8:
W. i o f NW. Tof s.8,
t. 15, r. 8; W. i of
SW. i-ofs 9, t. 3.5. r.
8; NE. i of NW. i,
and W. i of NW. i of
s. 10, t. 15, r. 8 ; N E . i
ofs. 25, t . l 4 , r. 4; W.
i o f N W . i o f 8.18, t.
15, r. 8; S : i o f S E . i
andSW.^ofs. 3,t. 15,
r . 8 ; W. i of NE. i
andiofNW.iandW,
iofSW.iof8.4,t.l5,
r . 8 ; SW. ^ o f N W . - i
and W. i of SW. i of
s. 13, t. 15, r . 8 : SW.
^ofNW. i a n d W. ^
of SW. I of 8.13, t. 15,
r.7;E.iofNE.iand
E. iof SE. ^ofs. 8,t.
15, r. 8.
Lots Nos. 3 and 6, in s. 8,
1.16, r. 4.
E. i o f NW. i of s. 33,
t. 17, r. 4 ; NE. | of
SW. ^ofs. 33,t. 17, r.
4; SE. i o f N E . i o f s .

REPORT

189

OF THE ^ FINANCES.

ofi the United States—Continued.

To whom sold.

Where situated.

Remarks.

^ r ^

a
Brandon, Miss.

Jackson, M i s s . . . . . . ,
Attala county, Miss.,

$500 00 W. W. Corcoran..

500 00|B. C. Hartwell and| • 420 00
wife.
W m . W . Corcoran. 1,317 65 3,467.41 acres, at 33
cents per acre.

Holmes county, Miss..

.do.

Carrol county. Miss...

.do.




. $60 62

37 19 |97,84 acres, at 33 cents.
398 57 1,040 acres, at 38 cents
per acre.

190

REPORT

ON THE

FINANCES.

Register ofi lands purchased by agents
^ .
^

'iij^

1

OT

t

•s
«
© 4_>
SO eg

JH

OCC

• Names of debtors

I'S
«-3

•StS ,
o ©

fl
1^ -s
^

rCS O

ro

fl rfl
'.r-i a

fe ^

•

••J

z^

Nature of debt.

rfl
J2
•«4^

or former owners
on whose account
conveyed.

^
©
r Sfl

rd
?^
.=i
fl

Tracts or lots of land.

o fl cr"
fl fl 09
O © cS

-

a a^

^^

<.

June 13,1844 Zachariah Rector...

12, t. 17, r. 5; E. i o f
NW. i o f s . l 3 , t . 17, r.
5;^SW.iofNE.iana
N W i of SE. | o f s .
31, t. 17, r. 5; E . i of
S W . i o f s . 31,t. 18, r.
5; E . i of N W . ^ ofs.
33, t. 18, r. 5; E. i o f
S W . i andSE. | o f s .
39, t. 17, r. 6; E. i of
NE. i o f 8.20, t. 18,^-.
6; W. i o f S W . i ofs
'
28, t. 18,-r. 6;^NE. i
ofSE. i a n d S W . i of
NE. i o f 8.28, t. 18, r.
6; NE. i o f S W . i of
8. 17, t. 19, r. 6.
>
W. i o f N E . i o f s . l ; t .
17, r. 10; E. i o f N E .
i o f s . 32, t. 17,r. 10.
NW. i o f s. 26, t. 35, r.
Alfred W McDaniol
4, E.
Gordon D. Boyd. . . Receiver of public $50,977 29 W. i o f SE. i o f s. 3„t.
35,r. 13.
moneys. '
E. i o f N W . i o f s. 15, t.
15, r. 5.
SE. i o f s . 12, t. 14, r 6
SW. i o f s . 2 l . t . 13, r . 7 .
W. i o f N E . i o f s. 1, t.
•

,,




.

•

1 14, r. 7.

••

. .

S. i of SE. i of s. 5, t.
14, r . 7 ; NE. i o f s . 8,
. t. 14, r. 7.
S. i of SW. i of s. 5, t.
14, r. 7; NW. i o f s
8, t. 14, r. 7.
NE. i o f s . 7, t. 14, r. 7,
E.
S W . i , and E. i o f N W .
i o f s . 7, t.'14', r. 7,E.
E. i o f S E . i o f s. 3.1, t.
14, r. 7; SW, i of s.
12, t. 14, r. 7.
E.iofNW.i,a.ndNW.i
ofNW. i o f S E . i, and
SW.iofs. 30,t.J4,r.7.
NW. iofs.-31,t. 14, r . 7
N W . i o f s . 26, t. 34, r. 7
W .Vof NE. i a n d NW.
i ofs. 24, t. 14, r. 7;
N . i of S W . i ofs. 24,
t. 14, r . 7 .

REPORT

ON THE

191

FINANCES.

ofi the Uiited States—Continued.
za
ci
• ^

O

u

To whom sold.

Where situated.

Remarks.

•rfl g

•g '•

©

d

©g

© o

•I

^^

' 1I

Choctaw countv Miss.

Wm. W. Corcoran

$60 04 158 acres, at 38 cents
per acre.

Warren county. Miss...

......do.---.-..

60 80 160 acres, at 38 cents
per acre.
30 12 79 26 acres.

..do

W^iriston countv Miss

do..........

Attala county, Miss
......do..
.do
do

.......

\

79.14 acres.

do
do..-......'
......do

156,56 acres.
164. 61 acres.
71.25 acres.

.do...

do

241.6.acr^s.

do

do

243. 6 acres.

......do

..

do

......do

......do,

....

160. 60 acres.
240.15 acres.
219. 58 acres.

.......do.
do,—.:,.
do
'.....-.-..
-.-.do..............
do...... .




..--.do.---.-....
..
. .

do
do
do

....
.

320 92

' ,
161. 42 acres.
160. 98 acres.
285. 64 acres.

192

REPORT

ON THE

FINANCES.

Register ofi lands purchased by'agents
?«

o

^

•

ns •

fl -d

^ 2

•"-5 ©

'^.
c^ m

ii

o
o ©
c; -^

•i.s

U)—'

.

OQ

o |

Names of debtors
or former owners
on whose account
conveyed.

Nature of debt.

1 ^'^

Tracts or lots of land;

.^ § &
"fl -^^ ?^

© ""^
rd O

s a^
Gordon D. Boyd... Receiver of public
moneys.

11

\

>

>




/

E. i of NW. i, and NEi
of s. 4, t. 15, r. 7.
E. i of S W . i of 8.32, t.
• 15,r.7;NW.iofSW.
i, and SW. i of NW.
i of s. 32, t. 15, r. 7.
S W . i o f s . 2, t. 14, r . 8 .
E. i o f NE.^iof s.lO,t.
14, r. 8.
E. i and NW. i of s. 11,
t. 14, r. 8.
SW.iofs.l2,t.l4,r.8.
E. i of SE. i of s. 17, t
14, r . 8 . •
E. i ofNE. i . W . i o f
NE. i andE. iofNW.
i o f s . 22, t. 15, r . 8 .
NE. i o f s . 27, t. 35, r.8.
E. i of SE. i, and W. i
o f S W . i o f s . 31,t. 15,
r. 8.
E. i of SE. i of s. 36, t.
15, r. 8.
S. i and NW. i of s. 10,
t. 33, r. 9.
E. i of NE. i, and E. i
Of SE. i of s. 7, t. 13,
r. 9. W. i o f s. 34, t. 13, r. 9.
Whole of 8.29,1.13, r. 9.
W.^i and NE. i of t. 13,
r. 9.
NW. i o f s . 33,t. 33,r.9
E. i and SW. i of s. 32,
t. 13, r. 9.
W . i OfNW..iof S.21,
,t. 13,r. 7.
NE. i and E. i of SW. i
of s.21, t. 15, r. 6.
NE. i and W. i of SW.
i of s. 4, t. 14, r. 7.
N W . i o f s . . l 9 , t . l 7 , r.9.
NW. i of 8. 20, t. 17, r.
9; E . i OfNE. i o f s.
20, t. 17, r. 9.
NW. i ofNW. i of 8. 15,
t. 17, r . 9 ; E . i of SW.
i o f S W . i ofs. 10, t.
17, r. 9; E. i of NW.
i o f s. 10,'t. 17,.r. 9.

REPORT

193

ON THE. FINANCESo

ofi the United- States—Continued.
OQ

rfl ^
© M

Where situated.

.To whom sold.

Remarks.

% o ^

'~o

. > .
© fl
.2 8

o . .

•.1-

P4

Attala • countv Miss . . . .

W. W. Corcoran...

120. 54 acres

o-...dO...-

.. — . d o . . . . - - , . .

161.84 acres.
•9

o-..-.dO

^:

do

--..do...-,-......
.

--.-.do-...
do —- — .-...-.,-..'
oo....d0-..

do
do.'

173. 38 acres.

do....

509,52 acres.

78 99 apTPs

...do
do

152. 87 acres .
78. 82 acres.

do

241.73 acres.

do
do
..

...i-.do

159. 93 acres
159.72 acres

...

-ido.--..

do-..

-68. QQ acres.'

.do.—......

do-...;-..

485. 97 acres.

. . . . . do .

.---.do.. ....-.:

159 51 aPTP9

......do...
. . —. do
do....

'.'.'.V.'.'do'.'.'.'.'.V.'.'.

318. 48 acres.
642 20 acres
470. 60 acres.

......do
do.
do

158 50 acres
480.83 acres.

..--.do.......

...e..d6.

40, 57 acres.

. . . . . . d o .-

......do

......do
do

do

.do..
.

Choctaw county, Miss.
•
......do.....
'
......do

..

do.....

•




122. 40 acres
:\ $.2,700 93 60. 50. acres.; Aggregate number of acres,,
7,352.49.
\ .
.
160. 32 acres ofland at
38 cents per'acre.
239. 60 acres, at 38 cents
per acre.

.-do. — - . - - - - .

....

Ex. Doc. 2-

do»--=.-

-

-13

.

239. 38 acres.

194

REPORT

ON THE

FINANCES.

Register ofi lands purchased by agents
% .

''

tJiD-i^
T5

gn
'

•

gs
%%

i--!

§.p

§5

Names of debtors
or former owners
on whose account
conveyed.

.

^

^

of .

Nature of debt.

• :^ u %
© ©

^

Tracts or lots of land.

ns -^ -d
o d ^
d ?, «^

d t^

' 1^

O 2

03

<3

Gordon D. Boyd... Receiver of public
moneys. .

Aug.;-6,1842 Allen Hutchins —

•

.'




•

'

-

•

"

.

^

•

'

.

N E . i of NE.-i of 8. 23,
t.l7,r.9; W.iofSW.
iofs.l3,t..l7,r.9;SE.
i o f s . 14, t. 17, r. 9.
N W . i o f s . 3 4 , t . 17,r.9.
NE. i and E. i of NW.
i, and E. i of SE. i,
and E . i of S W . i ofs.
27, t. 17, r. 9.
W . i of NW. i of s. 30,
t. 17, r . 9 . \
.

$23,686 77 Lots Nos, 1 & 2. in block
' No. 35; lots Nos.3&4
in block No. 36.
Lots Nos..6 & 12 in block
No. 78.
SE. .fr,ac. of SW. i of s.
8, t. 6 N., r.:5 W.; N.
frac. of NE. i of s. 5.
t.6N.,r.5W.;S.frac.
of NE. i of 8. 5, t, 6
N , r . 5 W . ; SW. i of
SE. i of 8. 32, t. 7 N.,
r. 5.W.
SW. i of s. 23, t. 5 N.,
-r. 8 W.; lot No. 3,
in block No. 30; 'lot
No. 16, in block No.
30; lot No. 8, in block
No. 34; lot No. 10, in
block No. 34; lot No.
2, in block No. 61; lot
No;;4,inblockNo.64;
lot No. 6, in block No.
64; lot No. 2,. in block
No. 72; lot No. 3, in
block No. 72; lot No.
l,inblock'No. 63; lot
No. 4, in block No. 63;
lot No. 13,ln block No.
92; lot No. 3, in block
No. 90; lot No. 6, in
block No. 92; lot No.
5, in block No. 90; lot
^No. 2, inblockNo. 35,
lot No. 3, in block No.
36; lot No. 4, in block
No. 36.

REPORT

ON THE

195

FINANCES.

ofi the United States—Continued.

To .whom sold.

Where situated.

Eemarks.

'rfl O

©

d

o o

4

PM

W. W. Corcoran.

281.19 acres.

.do.
.do.

.do.,
.do-

159 acres.
1403.45 acres.

.do.

.do.

Choctaw county, Miss.,

$593 43 80.14 acres. Aggregate, 1,561.66 acres.

^ Michigan.
Ionia county, Mich.,

.do.

121 60

Village of Lyons, Mich.

John C. Blanchard

30 00

Village of Ionia, Mich..

Philander R. Howe

245 00

Village of Lyons, Mich.. $10,581 00 Wm, W, Corcoran,

276 00




196

REPORT

ON THE' FINANCES.

Register ofi lands/purchased by agents

002

B^

Names of debtors
or former owners
on whose account
conveyed.

Nature of debt.

Tracts or lots of land.
nSrS-

O 2 03

I a^
Aug. 6, 18.42 rillen Hutchins . .

Receiver of public
moneys.

Lots Nos. 5and6,inblock
No. 63.
Lots Nos. 6 and 12, in|
block No. 78.
Aug. 31, 1844 Lucius Lyon & Cal- Sureties ,of Allen' $33,056 74 Lots Nos. 333, 334, 385
vin Britain.
Hutchins.
^ 201,280,276,471,477
478. "
E. i of NW. i, and E. i
of SW. i of 8. 26, t. 4
N., r. 7 E-.;NE. partof]
SE. fractional i ofs. 7
f. 5 N., r. 7 E.
W. i of SW. i, 8. 35, t
l N . , r . 12E.
May 10,1845 Lucius Lyon.
One of the sureties m
Lots Nos. 503 and 723, in
H. R. Schoolcraft
the—
NW; i of E. i of SW. i
ofs.4,t.lN.,r.2E.;N
part of the NE. frac I
tionaliof s.5,t. ION.
r:2W.; W.iofNE. i

ofs. 8,t. llN.,r.4WJ

May .29,1845 Lucius Lyoii.

s:. 7,1841 Joseph W. Brown.




32d part of 400 lot, on!
which the city of Lowei
Saginaw is laid out.
N. i of s. 13, t. 3 N., r
14 W . ; E . i of S W . i
of 8. 14, t. 3 N., r. 14
VV.; S E . i o f 8. 38, t. 3
N., r. 15 W.; E. i ofl
SW. i of s. 1, t. 4 N.
r. 13 W.; E . i OfNW
i of 8.7, t. 3N., r . l 5
W.; E. i of SE. iof|
s. 30, t . i N:, r.13 W.'
E. i of SW. i of 8. 26
t. 3N.,r. 16 W.; W . i
of SE. i of. 8. 21, t:
N., r. 32 W.; E.. i of|
SW. i of s. 21, t. 4 N..
r. 12 W.; S. i of NE
i o f 8.5, t. 4N., r. 32|
W.; i of SW. i o f s
24, t. 4 N., r. 14 W.
NW. i o f s . l 7 , t . 2 N .
r.l4W.;iofNW.iof|
s. 25, t. 4 N., r. 14 W
Lot No. 130, Tecumseh.
Lot about 9 acres, ad-j
joining same.
1
Lot about 30 acres, ad-|
joining saime/
|

REPORT

ON THE

197

FINANCES.

ofi tke United States—Continued.
&sri
Where situated.
. 0

© .^
'rflO

Remarks.

To whom sold.

•

^
Village of Lyons, Mich.

W, Z. Blanchard i

$15 00

^

John C. Blanchar^

30 00

Wm. W. Corcoran

.180 00

do..

-.

St. Joseph's, Berrian co.,
Mich..
Oakland county, Mich ..

.--..do

76 00

Macomb county, Mich.

.do.,

30 40

Village of Hastings,Barry
county, Mich. ,
Gratiot county, Mich . ^

.do.

30 00

.do ,

162 00

.do.

608 00

Saginaw county, Mich.
Allegan county, Mich . . . $1,919 90

Lenawa county, Mtch
......do

1,370 00^
525 41
Consider A. Stacey.

do..




700 QO

210 00

198

REPORT

ON THE FINANCES.

Register ofi lands purchased by agents
•

5 «

•

J ^•-^
bc--^

•

o .

-t-a 00
© ©

=^

.r-i O

M -S

tB •
O
o ©

Names of debtors
or former 6wners
' on whose account
conveyed.

Nature of debt.
-

• d ^

<^' - d ^

o- P

^

)unt
ent
as ac

It-

debt
der
lired.

• H _

Tracts or lots of land.
.
•

••©

S o

Dec.
j^yjyjo

8,1842 Bank of Michisran

L o t a.nd l>Rnkino'"lionsft

»w/j -fwri/w

James Olds. . - - . , .

, "' ' Allen Hutchins
^.LAXV/AHA

.,A.^,^\A\/\^.AAA.A^Kf

0

= - =.Receiver of public
moneys.

o a o

•

•

Dec. 22, 3848 Joseph Arnold.....

Dec. 22, 1848 Thomas L e e . . - - - =.

Wm. P. Anderson
and J. Campbell.
Richard Mitchell..^

Lot No. 57
Store and lot
SE. i of s 33 t 5 N , r
2 W.; SW. i of s. 26,
t. 5 N., r. 2 W.
NW. corner of lot No.'2,
block No. 1, village of
Ionia.
Lot No. 8, in block No. 8,
in the village of Ionia;
SW. i of SW. i of s.
.15, t. 7 N., r. 6 W.

SE.iofs.9,t.8N.,r:6W.
S. frac. ofNE. i-ofs. 22,
t. 7 N., r. 6 W.; SE.
frac. of SW. i of s. 8,
t. 6 N . ; r . 5 W .
E., i of SW. i of 8. 36,
t . l S . , r . 4 E . ; W. i of
SE. i of s. 36, t. I S . ,
r. 4 E.
SW. i of NE. i of s. 35,
t. l S . , r . 4 E . ; W. i of
S E . i o f 8. 35, t . i S.,
r. 4 E . ; E. i of SW. i
ofs. 35, t. l S . , r . 4 E .
640 acres of land

...

i acre of l a n d . . . . . . . . . .
1 lot and buildings

JohnMcFadon.'.... Duty bond..
SE.iofs.8,t.2N.,r.30W
April 5,1845 Laban C. Howell.. Receiver of public $13,'037° 32 Part of SW. i of s. 32,
moneys.
t. 10N.,r. 23 W.
12,245 74 Lots Nos: 3,4, and 6
SE. i of s. 6, t. 9 N., r.
19 W.; SW. frac. i of
8. 11, t. 6 N . , r . 2 0 W . ;
NE. frac. i of s. 14, t.
6 N., r. 20 W.; SW. i
of SW. i of 8. 35, t. 7
N., r. 20 W. W. i of




REPORT

ON THE

199

FINANCES.

ofi tke United States—Continued.
-^^
Remarks.

To whom sold.

Where situated.

^^

a

CM

Detroit, Mich.

Reserved by order of
the President of the
United States.

|$33,415 70;

Village of Jonesville,Mich
......do............
Clinton county, Mich..

Darius Barker...
Lewis Emery
W. W. Corcoran.

$466 67
375 00
121 60

Ionia county, Mich,

Frederick Hall...

• 50 00

- . . . . - d o . . . — ....

W. W. Corcoran.

-do.
.do.

Washtenaw, Mich.,

.do.

Franklin S. Freeman]
Charles W . L a n e . .

iThis lot, andihe parcel
of land, are embraced
in the Solicitor's deed
to Mr. Corcoran of
December 28, 1847;
consideration of which
is $276. -•
100 00
• 50 00

1, 327 16|Ebenezer Arnold...

202 00

1,500 00 iTimothy Stillman...

125 00

Tennessee.
Lincoln, Tenn.,

1,300 00 [Jacob Hamilton --

2,500 oo!

Bedford, Tenn....
Roger sville, Tenn.

. 250 00
50 00 ^Joseph E.Bell.

401 001

' Arkansas.
Pulaski county. Ark.
Johnson, Ark
,

Reynolds & McCraw|
W. W.'Corcoran.'.

'Clarksville,, Ark..Pope county, Ark




W. W. Corcoran...

5 oo!
70 56
352 121

200

REPORT

ON THE

FINANCES.

Register ofi lands purchased by agents
5«
O

1

+3

feC-<

QQ

-g ©
'•—i ©

gS
Names of debtors
or fbrmer owners
on whose account
• conveyed.

© ©

© S

SiS

s^
d ^

s|

Nature of debt.

sZi

Tracts or lo'ts of land.

^^.S
d§ - ^d °^
?Z3

1"

o 2 «3

a s-p=
<5

April 5, 1845 Laban C Howell .. Receiver of public
moneys.

N W . i o f 8.28.,t.7N.,
r. 20 W.; part from W.
side of NE. i of 8. 29,
t. 8 N., r. 20W.; SE.
i o f N E . i ofs. 26, t. 8
.N.,r. 20 W.; W. i o f
SW. i of s. 25, t. 8 N.,
r. 20 W.; SW. i of
N W . i o f 8.25, t. 8 N.,
r. 20 W.; E. i of N. i
'ofs. 25, t. 8 N., r. 80
. W.; S . i o f E . i o f S E .
i of s. 26, t. 8 N., r. 20
W.; W. frac. i of 8.19,
t. 7N., r. 20W.; E. i
of SE. i of s. 29, t. 7
N , r . 2 0 W . ; SE.frac.
•
i o f s.32,t!:7N.,r.20
W.; SE.frac. i of s.
20, t. 7 N., r. 20 W.;
SW. frac. i of s. 20, t.
6N.,r.20W.
D'ee. 15,1845 Davis Thompson... Receiver of public $15,951 00 NE. i of s. 13, t 8 S.,
r. 1 W., SE. i o f s . 12,
moneys.
t. 8 S . , r . , l ' W . .
NW.-frac. of NW. frac.
i of frac. s. 3, and W.
i-ofSW. i o f frac. s.l,
- t . 8 S . , r. 1 W.; SE. i
ofs. 11, t. 8 S., r . 1 W.;
S. frac. part of SE.iof
frac. s. 3, and W. i of
NW. i o f s. 14,t. 8S.,
r. 1 W.; SW. i of s.
12,t.8S.,r.lW.;'SE.
i o f 8.13, t . s S., r.3
W . ; N E . i o f s. 10, t.
. 8S.,r. I W . ; S E . i o f
.
s. 10, t. 8 S . , r. 1 W.:
NE. i of s. 24, t. 8 S.,
r. 1 W.; NW.frac. s.
3,t.8S.,r.lW.; E.i
•
ofNW. i o f s. 10, t. 8
S.,r. I W . ; N. part of
- NW. i of s. 12, t. 8 S.,
r. 1 W.; E. i o f NW.
, i o f s. 24, t. 8.S., r. 1
W.; E. i of S ^ o f s.
^ , t. 8 S., r. 1 W.;
SW. frac i of 8. 3, t. 8
S., r. 1 W.; S. frac.
partof NW.. frac. i o f
'

•

•




•

'

,

'

•

> '

REPORT ON THE

201

FINANCES;

of tke United States—Continued.

•?«•

Remarks

To whom sold.

Where situated.
..fl o

a

PL,

Arkansas county. Ark.

-...J

do




|W. y7. Corcoran.

$124 28

....do.--....

880 021

202

REPORT

OTS THE

FINANCES.

Register ofi lands purchased by agents
5d

II

tH
^
O CQ
©

©

© d

SiS
§^

Names of debtors
or former owners
on whose accouut
conveyed.

Nature of debt.

d 1^

.^=-3
k ''fl
^ '^ '

1-^

® © S;
^"S'd •

Tracts or lots of land.

^§1
d ^

^

d S ^

lag

1^

^

^

Dec. 15,1845 Davis Thompson . . . Receiver of public
moneys.

8. 12, and E. i of NE.
i o f s. 11, and S E . i o f
frac. eec. 2, and NW. i
of N E . i of s. 11, t. 8
S., r. 1 W . ; SW. frac.
ioffrac.S;2,andNW.
i o f s . 13-, and S W . i of
NE. i o f s ' ; 11, t. 8S.,
r. 1 W.
NW. i o f s . 3 3 , t . 8 S.,r.
.
1 W.; S W . i o f s . 12,
t. 8 S., r. 1 W.
May 6, 1845 Wharton Rector— Paymaster...-..... $37,650 04 LotsNos.1,2,3,4,5, and
6, in block No. 12; lots
Nos. 4, 5, 6, 7> 8, 9,
10,and31,inblockNo.
6; lots Nos. 1, 2,3,4,
5, and 6, in frac. block
No. 13.
SE. i of s. 26, t. 10 N.,
April 10,1839 John McFadon
Duty bond. o*. - - . . . .
r. 4 W.; S E . i o f s.28.
t. 13 N., r. 4 E . ; SE.
.
i o f s . 33, t. 16 N., r.
4 W . ; N W . i o f s . 25,
t.l6N.,r.3W.;NE.i
ofs.22,t.l4N.,r.4W.
May 6,1845 Wharton Rector... Paymaster . : . . - . . . 37,650 04 Block No. 8; block No. 9E. i o f S W . i o f s , 3,t.6,
r. 7 W.; N E . i ofs. 10,
t. 6, r. 7 W.; E. i of
. NW. i of 8.10, t. 6, r.
7 W.; E. i of NW. i
ofs. 13, t; 6, r . 7 W.

•
., Receiver of public 12,449 76 590 acres ofland
moneys.
Jan. 15,1844 Richard M. Carter. Receiver of public 124,597 44Lots 3 and 4 in square 78,
Apollo street.
moneys.
Jan. 7,1843 Richard M. Carter. Receiver of public 96,447 46 The equal undivided half
part in t. 24, r. 30 E.,
moneys.
3"60 acres; reserving to
. ) the United States 10
acres of said land, here^
after to be laid off under
the direction of the 5th
Auditor for a lighthouse, includingthe one
now thereon, and the
other buildings connected.
Oct.'

4, 1841 Paris Childress




,

'

/

•

REPORT

ON THE

203

FINANCES.

ofi the United States-—Continued.

'5tt

Remarks.

To'whom sold.

Where situated.
^ns

a

Arkansas county. Ark.

JTimothy Stillman...

$25 00

Rectortown, Pulaski co.
Ark.

Wm. W. Corcoran..

260 00

Rectortown, Ark.

Richard W . E l l i s . . .

6 ool

.do.
Jefferson county. Ark.

S. H. Hempstead...
Wm.N. Bronaugh.

5,242 7a
20 00

Louisiana.
$925 00 I Green Davidson

Livingston, L a —

1,005 00 Andrew Brown, j r . .

New Orleans, La.
Plaquemines, La.

15,000 oo'iTimothy Stillman.




7,500 00
2,020 00
10 oo'

®

204

REPORT ON THE

FINANCESo

Register ofi lands purchased by agents
ta

^.15

O m

ro
fl j:?

• "S S

• r-s O

oM

Names of debtors
or former owners
on whose accpunt
conveyed.

11
d ^-^i
©

8©
d ' .£3
^ •
® ^

-d o
^

1

,.

-

Nature of debt.

S
ou i^

debt
ier
ired.

S-gt l -*-^

Tracts or lots of land.

O s cr"
d 4^ ce
d d OD

o © ce

a a ^ •

<

•

The Bank of Vincen- '.
nes.




$ 168;511

-

'

64 Steam-mill tract, (near;)
distillery lot; lot No.
8, in Harrison's addition ; lot No. 1, in Harrison's addition; 1 lot
in St. Louis street.
Donation No. 230, containing 400 acres; donation No. 225, containiug 400 acres;
* 200 acres on White
river.
Militia right. No. 42, 100
acres; militia right.
No. 49, 100 acres; militia right, No. 64, 100
acres.
E. i of SE. i of s. 6, t.
. 12 N., r. 8 W.
E. i of NW. i of s. 8, t.
12 N., r. 8 W.
E. i o f S W . i o f 8.8, t.
12N., r.'8W.
NE. i of s. 7, t. 32 N., r.
8 W.; W. i of SW. i
ofs. 7,t. 12N.,r.8W.
' Lots Nos. 35 and 38,
Fairfield.
Lots'.Nos. 1 and 23,
Brookville.
Lots Nos. 22 and 70,
Brookville.
Lot No. 103,"^ BrookvilleLot No. 105, BrookvilleLots Nos. 125 and 37,
Brookville.
Lot No. 48, Brookville..
LotNo. 52, Brookville..
LotNo. 2, Brookville...
LotNo. 8, Brookville...
Lot No. 9, Brookville...
Parts of lots Nos. 20 and
23, Brookville.
Part of lot No. 38, Brookville.
Parts of lots Nos. 58 and
57, Brookville.
Part of lot No. 38; 30
feet of do.

• REPORT ON "THE

205

FINANCES.

ofi the United States—Continued.
CQ

1°
:'2

•

OS

a

•a 3
fa
Indiana.

Remarks.

To whom sold.

Where situated. •

. '
Hall Neilson.,.-... $6,000.00

J; Jordan & A. Reel

126 00

6
Gibson county, I n d . . . ^

€.
•lohn R. Jackson...

100 00

McGregor & Irish..

300 00

Demas Deming

100 00

Vigo county, I n d . . . . .
do .
. . . — .do."

. -.

...

. . .

do

. 104 00

Miram Allen
••

Franklin county, Ind - "^
......do
.--.-..do....
do
..do
.-.-..do

John Ryman . . - - . .

9 25

-

T. H. Colescott....

20 06i

.

Thomas Murphy— i,
1
E. Barwick.'John Roop 1:

43 00
20 00
. 85 OC

.---. r

....

James Meeks
Littleton Cambridge
Wm. T. Beeks
[George W. Kemble.
VVm.T. Becks
John Ryman
...

„
.-

do......
-.do - --.
-,do
... "
do - .
......do
o . . . . . d o .'

o.

i

do

James Lynn.,-..-..

do

James Barboiir

do

.

.




Isaac Price

'18
200
12
4
12
9

•

00
00
25
25
25
25

. 10 OC
61 OC

....

\ '

' 89 OC

•

" '

20.6

REPORT ON THE

FINANCES.

Register of lands purchasedby agents
o

.^.-s

00

(

ZS
OCC
' ^ I-H'
© ^

>»2
©
.^
> d

s©

•It

1

'

^^

Names of debtors
or former owners
on whose account
conveyed.

§^).

Nature of debt.

o ^

Traicts or lots of land.

© © ©

•si'g,"
SǤ

^ •

- g §^ •

a g &
<

$'

The Bank of Vincennes..

1 acre, part of out-lot No.
4 ; 2 acres, S. i of out.lot No..5.
Lot No. 3, Main street.
Connersville. •
15 feet lot on Main street^
No. 37, Connersville;
35 f:'et lot on Main St.,
No. 36, Connersville.
W. i o f SE. i o f s . . 6 , t.
12N.,r. 8 E . ; E. i o f
'
S W . i o f s . 8, t . l 2 N . ,
r. 8 E.
W. i o f N. i o f s . 8, t.
12 N., r. 8 E.; lots
Nos. 76,77,78.
Nov. 13, 1843' John Milroy..o--o- Superintend't Cum- $3,155 91 E . i OfNW. i o f s . 4, t.
15N, r. 7 E .
berland road.
N. i of W. i of SE. i,
andN.i ofSW.iofs.
33, t. 16N., r. 7 E .
S. i o f W . i of SE. i:Of
s. 33, t. 16N.,r. 7 E .
8 acres adjoining out of
the E. i ofsaid i s.
S . i of E . i ofthe S W . i
of 8. 33, t. 16 N-, r. 7
E . ; W . i ofNW. i of
^s.34, t. 36, r . 7 E.
Aug. 14, 1833 Israel T. Canby,... Receiver of public 46,891 28 NE. i of S E . i , and-E.i
of S W . i of 8.2, t. 26
moneys.
N., r. 1 W.
W. i of SE. i of 8. 33,
t 21 N., r. 7 W.
E. i of NW. i of-s. 17,
t. 20 N., r. 7 W.
E. i o f N E . and S E . i o f
s. 15, t. 21.
S. i ofNE. 8. 11, t. 26
N.,r. I E .
SW. i OfNW. i ofs. 2,
t. 26,r. I E .
S. i of NW. .i of s. 11,
t. 26, r. 1 E.
N- i OfNE.' i of 8. 11,
t. 26, r. 1 E.
S. i ofNE. i'of s. 11,
t. 26, r. 1 E.
S E . i OfNW. i o f s . 2, t.
26, r. 1 E.
N W . i o f N W . i ofs. 2,
t. 26, r. 1 E.
'

;

•




•

-

, '

"

0;

• REPO.RT ON THE

207

FINANCES.

ofthe United States-—Continued.

>•

:

©

Remarks.

'.

T o whom sold.

Where situated.

i

Amount soid for

OB

Franklin county, Ind

Enoch McCarty

Favette countv. I n d . . . .

Newton Claypoole..

6 00

. - — .do

Philip Mason..--.—

.,26 25

James Farriugton..

100 00

Vigo county, I n d . . . . . . .
V-

o-....i.'do-....-.

$121 00

•

.

Philip M a s o n . . . . . .

-

21 06i

Hancock, I n d . . , . . . . . . . $350 00^
.......do.

350 00 1

......do....'..........

300 00 1

......do.. — . . . — ...

400 00 j

— -..do...........

295 00 1

do...-..!.-.....

J

Wm. W. Corcoran.

; 180 40

Timothy Stillman...

' 50 00

.---.do

... — d o . - . .

5 00

.-..-.do.....--

.-.-..do — . . - - —

5 00

— .

W . R . Boyer..--.'-.

302 00

--..

Timothy Stillman...

150 00

Miami. I n d . . . . . . . - - . . .

JohnW. W r i g h t . . .

160 00

o-...dO..-.

do

.

.....

do.-.— -

361 00
—.

160 00

..-.-. do...--..---.

,160 00

.-.-..do

.. — .do....
„ ....do:

.

-o..—do....:.

' 260 00

.......do

...do -.--..-

— — .




1 I . V . . . QO . - o o o .

'

a . . .

160 00

'

•'

208

, REPORT

ON THE

FINANCES.

Register ofi lands purckased by agents
Sd

1

%B
O
©

Names of ,.debtors
or former owners
on whose account
conveyed.

•

©

)

^

^^,d
O ^

Tracts or lots of land.

Nature of debt.

^^-g
•sls^-

:

/

<j

Receiver of public
moneys.

Aug. 14, 1833 Israel T. Canby

..........

*
•

••

.

mount
ment
was a(

U -M
OOQ .

© '"3
«-a

+3

be—1
'd'^

o .

1^ ©

•

.

N. i of NW. i of s. 11,
t. 26, r. 1 E.
Lot or fraction of 8.35,
t. 27N., r. I W . ; fractional E. i of SE. i
of 8. 36, t. 27 N., r. 1
W.; fractional E. i of
SW.-i ofs. 36, t. 27
N., r. 1 W.:
W. i of SW. i of s. 36,
t. 27 N. r. 1 W:; S.
fractional NW. i of s.
31,t. 2 7 N . , r . l W.
W. fractional i of s. 14,
t. 2 1 N . , r . 8 W .
S . i of S W . i of 8.26, t.
23N.,r. I E .
SE. i o f s . 13,t. 14N.,r.
2 W.
W. i of NW. i of 8. 17,
t. 14 N., r. 1 W.
Fractional S E . i ofs. 29,
t. 28 N., r. 8 E.
Fractionals. 32,t. 28N.,
r. 8 E .
Fractional S W . i of 8.29,
t. 28N., r. 8 E . E. i o f N E . i o f s . 2 9 , t . 2 8
• N., r. 8 E .

^

'' ..

'
.

•

'

.

.

(•
' ^

^

'

•




'

•

•

E . i of N W . i ofs. 32, t.
27N,.r.^4E.
Fractional NE.'i ofs. 32,
t:27N., r. 4 E .
Fractional s. 20, t. 27 N.,
r. 5.
W. i o f S E . i o f s. 36, t.
27N., r. I W .
131 acres of land near
Crawfordsville, Montgomery.
The above lot of land.
containing 131 acres.
&c., was diyided into
smaller parcels and
lots as follows, viz:
Lot'No. 1, containing 17i
acres.
1 lot containing 17i acres.
1 lot containing 16| acres;
I lot cont'g 25.16 acres..
H o t cont'g 12.47 acres..
1 fractional lot
-.

-

REPORT

ON THE

209

FINANCES.

ofi the UnitedStates—Continued. 02

1
• '

Where situated.

• tu

~ To whom sold.

^

is

rd O
•^rO^
©

1

d
d
0

t

PH

Geo. W. Blackman-

Miami, I n d . . . . . .
Cass county, Ind

.-.-.- ....

$845 00

Richard Green

1,170 00

JohnW. Wright...

470 00

Hancock, I n d . . . - .

William R. Boyer..

375 00

Miami county, Ind.. -

Isaac W. Armstrong

152 40

...:..'do

Zachariah S. Ragan -

256 67

...

do

184 00

Robert English

280 00

do

60 00

..do

295 00

do

.

-

-.do

...

Wabash county, Ind.
do

.1-.-.....

......do . . . . . . . . . .

'

do....

260 00

Miami county, Ind

John S h i e l d s . . . . . . .

526 12

......do

......do

458 33

.do

...........

, 262 00

. . . . . . do......--»-.

do
Cass county, Ind....

Noah Kinsey

Adj'g Crawfordsville, Ind.

Magnus.Holmes
Isaap Naylor:
James Thompson...
William Twining...
Samuel Newberry..
JonhTillard..".----.

do --do
--.
do
- ...
. do . .- —-o
do.........

Ex. Doc. 2


-14.

325 00

y

517 50
517 50
837 00
300.00
374 10
500 00

Remarks.

210

REPORT ON THE

FINANCES.

Register ofi lands purcka,sed by agents

3 OQ'

© ©

Names of debtors
or former owners
. on whose account
conveyed.

Tracts orlots of land.

Nature of debt.

a^
^

•

Aug. 14, 1833 Israel T. Canby-,.. Receiver of. public
moneys.

Aug.

9,1847 Majgaret Morris.




Lot No. 13, in block No.
22.
.Lot No. 16, in block No
22; lot No. 15, in block
No. 22.
Lot No. 20, in block No
22.
Lot No. 9, in- block No.
22.
Lot No. 14, in block No
22.
Lot No. 10, in block No
22.
Lots Nos. 19 and 22, in
block No. 27.
Lot No. 21, in block No.
27.
Lot No. 20, in block No.
27.
Lots Nos. 37 and 38,'in
in block No. 27.
Lot No 23, in block No.
No. 27.
Lot No. 13, in block No.
27.
Lot No. 36, in blockNo.
27. '
Lots Nos. 7 and 8, in
blockNo. 26.
Lots Nos. 1 and 2, m
block No. 26.
Lots Nos. 11 and 12, in
block No. 23.
Lots Nos. 13 and 14, in
block No. 23.
Lot No. 15, in block No
21.
Lot No. 13, in block No.
21.
Lot No. 7, in block No,
21.
Lot No. 14, in block No;
21.
Lot No. 6, in block No.
2J.
LotNo.5,inblockNo.21,
Lot not numbered
IN. i o f S W . i o f s . 26, t
23, r . 1 E.
The rest and residue ofthe
Canby estate' sold to130 acres of land

EEPORT

ON

211'

T H E . FINANCES.

dftlie United &a/e5-—Continued.
• c3
• r-l _U3
©

Wliere sit^iated.

tl
rd

1

Remarks,

To whom soldi

O

03 ©
• © O

$227 50

Adl'g Crawfordsville, Ind.

Catharine Mack

„

George W. Snider..

148 00

Obadiah G r e e n . . . . .

180 00

...:

Eleazer Wilhite

165 25

.

Benj. T;Ristine

237 00

do...-...»

..

„.-...do

-

_,..ldo

.....

do -

.-,

Samuel C. Wilson..

-.-.-.do....-...do

:......-.

Hugh Newell

-

„.--..io
„.

d©

^.....do

5 00
259 00

do

20 00

.......do

35 00

John W.Rush

74 00

•

.do..--.-........
...
o

.do
do

o.

Samuel C. Wilson..
......do

..

•James Askin s

.-,.-„

do.-

5 00
15 00
111 00

JohnW. R u s h . . . . .

34 00

Henry Crawford.-..

145'17

Joseph Gaskill.

124 25

Osro P Jennison...

229 00

Daniel C.Wilson...

20 50

John M. Fisher..^.

' 60 00

Samuel C. Wilson...

• 20 00

•

......do .,-...„.........
do
„

^0

...

„.....do

.„.

do......
-....do..........
......do..

.1

...
..

......do
......do
do
Mianii countv Ind .

•.

Keeron Keeney

52 CO

William Mount

50 00

Henry S. L a n e - . . . .
Moody Chase
..
Elicum Boggs
William Twining...

Fountain county, I n d . . .




IT. Stillman.

51 7.5
105 00
200 00
1,010 00
50 00

212

REPORT

ON' t H E FINANCES.

Register ofi lands piirckased ly agents
•

-.- ^

Sd

tiC-r-f

o •
© +3
m o3

.r-i O

SM
'Sl •
- © 'd

^^

i^

-

Names of debtors
or former owners
on whose account
conveyed.

Nature of debt.

d""

JB

^

Dec! 23,1843 Jos. Duncan, Wm Mortgage--oLinn and wife.




^1

rO ._, ra

Tracts or lots of land, i;

® s ®
o d c^

° ^ o
d « «
O 2-03

•a
<i s ^

$31,764 23 S E . i of S E . i ofs. l o j
t. 10 N., r. 11 W.,2d
principal meridian.
W. part of i s. 14, t. 10
N., r. I t W., 2d principal meridian.
LotNo. 1, s. 15, t. 10, r.
11 W.
The undivided i of lot
No. 3 and W. i of lot
No.-4, 8. 15, t. iON.,r.
11 W. ,
E. i o f S W . i o f s . 22, t.
10 N., r. 11 W.
All the- above E. and
W. of 2d principal meridian.
The undivided i ofs. No.
8, t. 7 N.,-r. 4 E .
of 3d principal meridian.
N W . i of S E . i ofs. 26
t. 8 N., r. 5 E. of 3d
principal meridian.
NW. i o f SW. i of s 5,
t. 7 N., r. 5 E. of 3d
principal meridian.
SW. i of S W i of 8. 5,
t. 7 N., r. 5 E. of 3d
principal meridian.
SE. i of SE. i of s. 6, t.
8 N . , r . 5E.of3dprincipal meridian.
i of the 6th part of the
W . i of S E . i ofs. 25,
t. 8 N., r. 5 E. of 3d
principal meridian.
The undivided 6th part
ofthe E. i ofNE. i
of s. 34, t. 8 N., r. 5
E. of 3d principal me-;
ridian.
W . i of NW. i of s. 36,
t. 8 N., r. 5 E. of 3d
principal meridian.
SE. i o f s . 10,t. 16N.,r.
IE.
E.iofSE.iofs.ll,t.l6
N., r. 1 E.

213

REPORT ON -THE FINANCES.

Of the United States—Continued.
w

a
/

To whom sold.

Where situated.

=2
'o •

©

>

^a
•

•

Remarks.

d

a

^

<
Illinois.
€lark county, 111....--...

23 37

164 00 . . . . . . d o . . . .

--...4o;-.:...
do.---

$15 20

$106 67 Wm. W. Corcoran.

-—-

do.

213 33

......do.-.—..-..-.

320 00

o

213 00^

_ _ _ ^ Q

/
__

30 40
45 60

do

40 40

Effingham county, 111...

853 ooi. . . . . . d o

121 60

.•.--.do.—.......—

160 00

do..

do...-......---.^

80 00 .

do.........---..

80 00 . - - - . . d o . - - .

do.— — . .
do.——.-.-.

...--.do.-

do...
Macon county, 111
--...do.— —.—.




-do..-

-...

15 20
15 20

do.-.-,.....

160 00
26 65

- 15 20

do......

; 15 20

^

1

53 29 \-

37 91

dO-o

2,666 67
--.

30 40

. d o . . . - . — -.

30 40

V 533 33 . - - . - . d o
266 67

214

REPORT

ON THE

FINANCES,

Register ofi lands purchased by ageiits
^

•

• ro

® M

d ^

"S
"^
^•g

> ^
d© p©

Nature of dobt.

•

o d o^

d:S •
• .a o

Dec. 23,1843 Jos. Duncan, Wm Mortgage
Linn and wife.

•
•

\

Tracts or lots ofland.

Amount
ment
was ac

Names of debtors
or former owners
on whose account
conveyed.

®-d

debt
der
ired.

•r-s O
O rd
® ^

• U -M
CGQ

^

W. i-ofSE. i o f 8. 11, t.
36 N., r. 1 E.
i o f W . i o f N E . i o f s.
32, t. 16 N., r. 1 E .
W . i of N W . i of s. 24,
t. 16N.,'r. I E .
E. i of 8. 21, t. 16 N., r.
IE.
W. i of NW. i of 8. 27,
t. 16N.,r. I E .
E. i o f N W . i 6 f s . 2 8 , t .
16 N., r. 1 E.
NE. i o f s . 2 8 , t . 16N.,r.
IE.
NE. i of s. 33, t. 16 N.,
r. I E .
W. i o f S E . i o f s. 15, t.
16 N., r. 3 E.
E. i o f S W . i o f s . 15, t.
16N.,r. 3 E .
. .
S E . i o f N W . i o f s. 20,
t. 16N., r. 3 E .
W. i O f S W . i o f s . 27, t.
36 N., r. 3 E.
W. i o f S W . i of 8.29; t.
16N.,r. 3 E . , allE. of
the 3d principal me, ridian.
SE. i of 8. 12, t. 11 N.,
r. 7 E.
•
E. i o f NE. i o f s. 12, t.
U N . , r . 7 E.
NE. i of s. 13, t. 11 N.,
r.7E.
SW. i of SW. i of s. 34,
t. 9N., r. 8 E .
NE. i o f S W . i o f s . 34,
t. l l N . , r . 8 E .
SW. i o f s . 5,t. l l N , r .

•


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

NW. i o f s . 5 , t . l l N . , r .
8 F
NE. i'of s. 5, t. 11 N., r.
8 F
NE. i of SE. i of s. 6, t.
llN.,r. 8E.
E. i o f S W . i of 8. 6,t.
llN.,r. 8E.
• '
E. i o f NW.,iof S.6, t.
11 N., r. 8 E.
W. i of SW. i of s. 7, t.
. U N . , r . 8 E.

REPORT

ON THE

215

FINANCES.

ofiihe United States—Continued.

4.3 ' ^
.rl 4J
©
r d «2

Where situated.

To whom sold.

Remarks.

!3
'o

-• <c

'^

©*'

©

d

=°

d
d

a'

•gs.
Macon county, 111
'

-.do

. . .

•

<

$266 67 Wm. W. Corcoran..

$30 40

133 33

.--...do.-.„

PH

do

• 15 20
30 40

266 67 . - . - . . d o : . .

do .-

1,066 67
213 33

o-.-. d o . . . . . .

121 60

do

30 40

.do.....

-

-I

do

-

213 .33

o-^-...do

, 426 67

......do

80 00

......do.......

266 67

......do....

266 67

do

30 40

do..

60 80

•

do

.....

80 00 I

do

152 00

/ 160 00

.--.-.do
_....d0

..:

213 00

Coles county, 111

480 00 .'

do

60 80

„.. ..do

240 00

do

30 .40

480 00

do

120^ 00

do..

.

9

„. . .do
o. . . . d o

/

o

'

..

\

35 20

do

240-00 . . . . . . d o . - . . . . . - ' . .

do

4a0 00 . . . . . . d o

do

489*87

do

490 00

..do...

o-- - . . d o . . . . . - - - .

do'

120 00 . . . .

do

do....

239 46

do

238 82

.do

237''90

do

•

. . . '.do

. . .

- do




1

60 80

15 20
60 80
62 05

-.

62 16
15 20
30 33
30 18
30 33

'

•

216

REPORT

ON-THE

FINANCESo

Register ofi lands purckased by agents
d rd
.r-i

O

002

Nanies of debtors
or former owners
on whose account
conveyed.

Nature of debt.

© ©
"O rei .

Tracts or lots of land.

^ a
o d
o 2 =§

a a ^
Dec. 23,1843 Jos. Duncan, Wm Mortgage.
Linn and wife.




NE. i of 8. 7, t. 11 N., r
8 F
W. i o f N W . i o f s . 8, t
31N., r. 8 E .
NE. i o f N W . i ofs. 8,.t.
llN.,r. 8E.
W . i o f N E . i o f s . 18, t
13 N.,r. 8 E .
S W . i o f s . 23,t. 11 N.,
r. 8 E.
NE. i of 8. 23, t. 11 N.
T ft F

SW.iofs. 24, t. U N .
T ft E

E . . i o f N W . i o f s . 24,t.
llN.,r. 8E.
SE. i of 8. 31, t. 12 N.,
r ft E

^

SW. i of 8. 32, t. 12 N.,
r. 8 E. (All E. of 3d
principal meridian.)
1 lot 43 feet on the State
road.
W. i of SW. i of s. 5, t.
9 N., r. 1 E. '
W. i of S. W. i of s. 6,
t. 9 N., r. I E .
W . ' i of S E . i of 8.6, t.
9 N., r. 1 E.
W. i of NE. i of s. 7, t.
9 N., r. 1 E.
E". i of SE. i of 8. 37, t.
9, N., r. 1 E.
W. i o f S W . i o f s . 12, t
10N.,r. 3 E . •
S W . i and W . i of S E . i
ofs. 17, t. 9N.,r. I E
W. i of NW. i of «. 13,
t. 10 N., r. 3 E.
SW. i of s. 13, t. 30 N.,
r . 3 E . (AllE. of 3d
principal'meridian.) ;
NE. i of NE. i of 8. 19,
t. 3 N . , r . 8 E .
W. i o f N E . i o f s . 39, t.
3 N., r. 8 E.
i o f W . i o f N W . i o f 8.
20, t. 3N., r. 8 E .
N.iofs.l7,t.24N.,r.2E-.
S W . i o f s . 17,t.24N.,r.
2 E. (Both east of 3d
principal meridian.)

REPORT

ON

T'HE

217

FINANCES.

ofitke United States—Contmued.

'Sd

Where situated.

Remarks,

To whom sold.
F rO

Coles county, IIL,

Win, W . Corcoran.
30 40

.do........

240

.do.

120

.do.

240

do.-..

30 40

.do.

480

.-.do.-.

60 80

.do.

480

.do.

'480

.do.

240

—

.do.

480

.-..do..-

.do.

480

do

do.

15 20

,-.do

do..

,

. 60 80'
60 80|

.do.

30 40

do ,

60 801

, —

60 80

Jacksonville, 111...

266 00

-...do

1 00

Shelby county. 111.

160 00

---.do

30 40|

..!-..do....—.'.

188 do -...do

' 35 77

o

160 00 ....do

30 40

o-. —-do.

160 00 -...do......

30 40

„.-.!-.do.---..-

213 OOl

30 40

.--...do

240 00

do.

-

-

do.
....do

..--.do..--

^ 106 67

.. — . d o : . — . . . .

- 240 00 ... — .do..
480 00

do.-.— .-.
Clay county, 111.

McLean county, El.
......do.-,

do......

80 oo' . — ^-.do......
160 00

......do..-...do.

do

.

53 331

15 20|
30 40|
60 80
15 '20

.do

30 40

do

1 42

1,066 67 .-.do,
. 533 33 .-.do.




30 40

121 60
60 80

218

REPORT

OF THE

FINANCES.

Register ofi lands purckased by agents
^

•

o

bc-'^
d "^

'

+ 0 CO
©• ©

ca - «

u ^'

.

^%5r O
© ^

5i d
« a
• • §5

'r-* rJ=3

o

Names of debtors
or former owners
on whose account
conveyed.

Nature of debt.

•

Tracts or lots of lands.

"^^.1:^
^§&
•

^

d

-

-

C JH

o S =«

aa^

$Dec. 23, 1843 Jos. Duncan, Wm. Mortgage
Linn and wife.

^

^5fcn' d

,.

^

Lot No. 8, Vandalia, in
square No. 30,
Lots 5 and 6, and part of
4, square 42.
Lot 3, square 29
Out-lot No. 4 .
... ..
Out-lots Nos. 48, 39, 49,
58, 46, 51.
Lot 1, in square 8
Lots Nos. 2, 3, 4, 5, 6, in
square 8.
LotNo. 7, square 8
Lots Nos. 1,2, 3, 4,5, 6,
7, 8, in square 9.
April 1, 1843 John B . F . Russell- Captain U. S. A , and $54,063 00 N. i o f S W . i o f s . 4, t. 35,
emigrating Indian
r. 9E.; s. 18, t. 35 N.,
agent.
r. 9E.; W. i of SW. i
ofs.2'8,t.36N.,r.9E.;
W. i o f s . 8, t. 35, r . 9
E. of the 3d principal
meridian..
Entire.section 26, t. 34,
r. 7E.; W. i o f S E . i ,
and E.*^ of N. i, of s.
13, t. 33'^N.,r. 8 E.; S.
i o f s . 24, t. 33 N.,^r.

Jan.

W . i o f S E . i, ofs.l3,t.
33, r. 8, of the 3d principal meridian; part of
S . i and N W . i o f s . 2,
t. 33, r. 8, ofthe 3d
principal meridian.
N. i o f s. 18,t. 37, r. 13
E.
7, 1843 Eli S. Prescott..... Receiver of public .11,188 00 Lot 8, in block 9
'
moneys.
2, 309 92 Lots 5, in blocks 15 and 1
S . i lot No. 4, block No. 9
Lot No. 3, block No. 3
3, blockNo. 10
• 4, block No. 10
4, blockNo. 11
5, block No. 11
4, block No. 14
5, block No. 14
8, block No. 16
9, block No. 16
31, blockNo. 23
'12, block No. 23
9, block No. 27
12, blook No. 27
11, blockNo. 28
i




219

REPORT .OF THE FINANCES.

ofi tke Umted States—-Continued.

Where situated.

p- u

Remarks.

To whom sold.

a

(^

$125 00|

Fayette county, 111. . .

$20 00 Farris Foreman

......do............

666 671 Wm. W. Corcoran .

30 00

33 331Fred. F. Memmen. 33 33 Wm. W. Corcoran -

53 00
10 00
70 00

J. W. F. EdmonsonI
1,000 00 Wm. W. Corcoran.

15 00]
50 00,

Herman Kattman..
Wm. W. Corcoran:

.135 00
80 001

Will county. 111..

Wm. W. Corcoran.

547 94

Grundy county, 111

Wm. W. Corcoran

275 60!

Thomas R. Greene .

41 00

Wm. W. Corcoran.

116 091

Forman Mack . . . . .
John Lewis
-..,
466 67 !James Brodie . - . . .
13 33 Wm. W. Corcoran
do
6 67
do...
6 67
10 00
do...
10 ool
do...
6 661
do...
^ 6 67'
do...
12 OOl
do...
8.33
do...
5 33
do...
5 33 . . . . . . d o . . .
16 67 . . . . . . d o . . .
16 67 . . . . . . d o . . .
4 00
do.--

120 ooi

.do.
.do.
.do.
-do.
Vandalia, 111.

......do

.do.
.do.

.do.

Cooke county. 111.,
West Joliet, 111
...---do
......do......
South Lockport, 111.
......do
do
do.......do..
-do.
.do.
.do.
.do.
.do.do.
.do.
.do,
.do.




37 00
151 00
10 00
TO 001
10 00

10 oo|
TO 00
10 001

10 ool
10
10
10
10
10
10
10

00
00
00
00,
00
00
00

220

R E P O R T ON THE

FINANCES.

Register ofi lands purchased by agents
d -^

© ©
m -(.5
t_ c3

^^
^•d
> d
o ^

Names of debtors
or former owners
on whose account
conveyed..

Nature of debt.

• © ©
? 3 ^

Jan.

5 2=^

aa ^

7, 1841 EliS. Prescott..

Nov. 22

Tracts or lots of land.

Block 18
.Block 31
75 acres opposite to
i of wharf lot No. 26,
block No. 8.
20 feet of westerly part
of lot No. 5, block No.
8.
Lot, Kenzie's addition.
No. 7, block No. 16.
Lot, Kenzie's addition.
No. 8, block No. 16.
E . i o f S W . i o f s . 14, t.
41, r. 13.
Samuel Swartwout.. Collector of customs 205,035 60 E. i ofNE. i of 8. 8, t.
32, r. 3.
W.,h of NE. i of s. 8, t.
32, r. 3 of the 3d principal meridian.
E. i of NW. i of 8. 8, t.
32, r. 3 of the 3d principal meridian.
W. i o f N W . i o f s . 8, t.
32, r. 3 of the 3d principal meridian
E . i of SE. i ofs. 8-, t.
32, r. 3 of the.3d prin
cipal meridian.
W. i o f S E . i ofs. 8, t,
32, r. 3 of the 3d principal meridian.
E. i of SW. i of 8. 8, t.
32; r. 3 of the 3d principal meridian.
W. i of SW. i of 8. 8, t.
32, r. 3 of the 3d prin
cipal meridian.
W. i of SW. i of 8. 27,
t. 32, r.8 ofthe 3d principal meridian.
W . i o f S E . i o f s . 27, t.
32i r. 8 of the 3d principal meridian.
W . i o f N E . i o f s . 28, t
32, r. 8 of the 3d prin
cipal meridian.
E. i o f N W . i o f s . 28, t,
32, r. 8 of the 3d prin
cipal meridian.
W. i of N W . i ofs. 28, t.
32, r. 8 of the 3d prin
cipal meridian.




Receiver of publie
moneys.

R E P O R T ON THE

221

FINANCES.

ofi the United States—Continued.
'^'
r d ca
© ^
*rd O

Where situated.

Remarks.

To whom sold.

. ©
© d -

.2 §

South Lockport, 111.
do
Lockport, III
Chicago, 111—
©
.do.

$40 ool Wm. W. Corcoran

— do.
600 00 . . . . d o . . .
George W. Clarke.

2,333 33

.do..-.---.

.do.
.do.

La Salle county, 111.

00
00
50
00

150 00
1,100 00

2, 333 33I James M. A d s i t —

• 327 00

300 00 Wm. W. Corcoran

30 40

......do...

......do

do.....

$10
10
28
250

,

I.-

41 60
41 60

.do.

. 40 80

.do.

40 80

.do.

40 00 > — - d o —

.do.

40 00

.do.

.40 80|

.do.

40

Grundy county, 111.
......do

9 601
22 40

.do.

40 OOl

.do.

40 00

.do...
.do.




243 00

273 60

40 00

'#;

999

REPORT

ON THE ' FINANCES.

Register ofi lands purchased hy agents
. ^

to

t(C-1^ .

Ui

1^^

sf
u -S

j : * *r^

OUI

© ^
© --^

o \X
•^

o
©

Names of debtors
or former owners
on whose account
conveyed.

d fe

Nature of debt.

. 1° .
Nov. 22, 1843 Samuel Swartwout.. 2!ollector of customs
\ ^ \ J X . l . \ J \ J \ i \ J X. \ J ^

v./lAKJ V \ / » i X » J

Sept: 19,1846 George Abernethy.. Mortffaffe....•».....
X.\J..\J X. \ J ^ V . \ > ^ \ J * * • « * «




Tracts or lots of la.ndJ

^ a^
ii'^ •
§a^
<

©

Jos. Duncan's heirs,
&c.

debt
der
ired.

o

Z>

v v n *

E . i o f S W . i o f s . 28, t.
32, r. 8 of the 3d principal meridian. .
W . i o f S W . i o f s . 28,.t.
32, r. 8 of the 3d principal meridian.
^-^
Lot No. 9 in block No. 1;
lot No. 12, in block
No. 3.
Walcott'8 addition to
Chicago.
$3,000 00 N W . i o f s . 32, t. 2 S.,r.
7 W.
S W . i of s. 32,t. 2S.,r.
7. W/
NW. i of s. 36, t. 14 N.",
r. 4 E.
NE. i of s. 35, t. 14 N.,
r. 8 E.
S W . i o f s . 9, t. 14N.,r.
7E.
NE.iofs.25,t.l5N.,r.
7E.
NE. i o f 8.22,t. 15N.,r.
7 E.
NW. i of s. 2.2, t. 15 N.,
^- 7 E.
^
NE. i of s. 8, t f t 2 N., r.
9 E.
N W . i o f s . 23, t. 12 N.,
r. 9 E.
S W . i o f s . 13, t. 12 N.,
r. 8 E.
SE. i of s. 19, t. 9 N., r.
6 E.
S. i of s. 2, t. 11 N., r.
•

S. k of s. 9, t. 11 N., r.
6E.
NE. i of 8. 14, t. 11 N.,
r. 6 E.
S. i of s. 12, t. 12 N., r.
• 6 E. .
SE. i o f s . 34, t. 12N.,r.
6 E.
N E . i o f s . 21,1.13 N.,r.
6 E.
NW. i of s. 32, t. 13 N.,
r. 7 E .
SE. i o f s. 4,t. 14 N.,r.
7 E.

REPORT

223

ON THE ' FINANCES.

ofi the U n i t e d ' S t a t e s — - C o n t i n u e d .

Where situated.

Remarks.

To whora sold.
riq O
^ r O

'a
$40 00

Grundy county. 111.
o

do........

40 ^00

Chicago, 111..
......do

Mark Skmner..

$114 00

....do......

,311 001

Philo A. Goodwin

345 00

> W. W. Corcoran

547 20

165 00

Adams county. 111..

1,376 00

-.-..do

-.

1,548 00

Bureau county. 111.

80 OO

o

do.........

-o.....do.........

'

80 00
' 80 oo!

o..-..do

• 80 00

-.-..do.........

. 80 dol

„

do

40 00

o--...do

80 00
8 0 OOJ

do...l
,.

80 oo'

Peoria county. 111..

40 00

-.--do.........

3.60 0)1

......do

,160 00

do

88 00^

do...

Stark countyi 111...

160 001 > . . . . do.

-1...do........

80 00

do.........

80 ooj

-....do.........

. 80 00

-....do....-.-.




80 OOl

.do.

364 80

364 80

224

REPORT

ON THE

FINANCES.

Register ofi lands purchased by agents

n

% .

.

if^^

I'S
!i ^

u S,

OOQ
•^rrH

£-.3.

> d -

§>2

© ©

Names of debtors
or former owners
on whose account
conveyed.

o ^

Nature of debt.

^'^%

© o ©
rO T S ' . d

Tracts or lots' of land.

'Sg§'

1 a&

•

$

-5

^

Jos. Duncan's heirs.
&c.

SE. i of s. 23, t. 14 N.,
r. 4 E.
NW. i of 8. 17, t. 6 N.,
r. I E .
SW. i of s. 17, t. 6 N.,
r. I E .
SW. i of 8. 20, t. 6 N.,
r. 1 E.
NE. i of s. 29, t. 6 N;., r.
1 E.
E. i o f SE. i o f s . 5. t. 7
N;, r.' 2 E.
NW. i of SE. i of 8. 5,
t. 7 N., r. 2 E.
N E . i o f s . 2, t. 7 N.,r.
1 E.
SE. i of 8. 35, t.-5 N., r.

Q




SW. i'of 8. 4, t. 9 N., r.
"^ 1?

>
'

-

. 1i

•

N.'iof 8. 12, t. 4 N . , r . 2
W.
S E . i o f 8. 2, t. 5 N.,r.
2W.
NE. i of 8. 35, t. 6 N., r.
2 W.
S W . i o f s . 34, t. 4 N.,r.
2 W.
SE. i of s. 30, t. 4 N., r.
2 W.
SE. i of s. 32, t. 4 N., r.
2W.
S E . i o f 8.8,t. 4 N.,r.
3 W.
SE. i of 8. 20, t. 4 N., r.
4 W.
NE. i of 8. 36, t. 5 N., r.
3 W.
NE. i of 8. 8, t. 5 N., r.
4 W.
N E . i o f s . 10,t.6N., r.
2W.
N. i of s. 27, t. 5 N.,r.
4 W.
N W . i o f s . 10, t. 6 N.,r.
2 W.
NW. i of s. 34, t. 6 N.,
r. 2 VV. .
NE. i of 8. 20, t. 6 N., r.
4 W.
NW.i-of s.-12,t.7 N.,
r. 3 W.

REPORT

ON THE

225

FINANCES.

of the United States—Continued.

Remarks,

To whom sold.

Where situated.
-rd O

© d

I
, Henry couiity, 111...

40

Fulton county. 111..

40

-.J..do.-......,

40

'.do......-..

60

do

.....

83

do....-..,

40

.do.

Wm. W. Corcoran.

> -...do...

532 00

40

.-..-.do...

.

20

-....do...

80

Knox county. 111..

80

McDonough, 111.,

160

......do

.80

-..-.do

40

..-..do........

60

......do..-.-.

60

-....do........

60

.do.

20

.do.

80

.do.

20

.do,,

20

.do.

80

.do.

40

-do...

80

.do.-

20

.do.

...do..--.

.do

$60 80

....—-.--.

.do—:-.

Ex. Doc. 2


20
60

-15

.60 80

1,580 80

226

R E P O R T . ON THE

FINANCES.

Register of lands purchased by agents
^^

%•
O

OQ

ro .

.^>^

•'© - 2
00

o3

•z& •

fe'-a

g^

Names of debtors
or former owners
on whose account
conveyed.

Nature pf debt.

!--t«:

Tracts or lots of land.

nount/
ment
was a(

f d 'Xi
© ©

•

^

<

^ •
Jos. Duncan's heirs,
&c.

r

•
Il

Noblet Herbert.--.
Samuel Swartwout..

^
Joseph Duncan, and
Wm. Linn and
wife.

George C. Sibley

N. i of 8. 35, t. 7 N., r.
3W.
SE. i ofs. 30, t. 7 N., r.
3W.
SE. i.of s. 9, t. 8 N.,r.
1 W.
NE. i of s. 26, t. 8 N., r.
1 W.
NW. i of 8. 26, t. 8- N.,
r.lW.
NE. i of s. 28, t. 8 N., r.
IW.
'
SE. i o f s..9,t. 3 2 N . , r .
IW.
SE. i o f s . 2 9 , t; 33 N.,r.
1 W.
SE. i o f s . l 4 , t . l 3 N . , r .
4 W.
SE.iofs.24,t.l5N.,r.
4 W.
S W , i o f 8 . 3 6 , t . l 2 N . , r.
5W.
N E . i o f s . 35, t. U N . , r.
4 W.
NW. i of s. 36, t. 12 N.,
r. 5 W. .
1
Herbert's farm, 100 acres.
SW. i of 8. 32, t. 32 N.,
r..3E.: W. i of s. 17,
1
t. 32N., r . 3 E.; N E . i
ofs.21,t.32N.U'.3E.
$31,764 23 W. i o f S W . . i o f s . 22,t.
16N.,r. I E .
11
i o f E . i of S W . i ofs.
23, t. 16 N., r. 1 E.
• i
i o f W. i of N E . i o f s .
12, t. 16 N., r. 1 E.
i o f W . i o f N W . i o f s.
24, t. 16N.,r. I E .
j-

1 "1

•

V

^

1
Thomas Douglass ..
James Kennerly . . .




.-...
1

640 acres, Wildhorse
creek.
800 arnens
640 acres . . . . . . . . . . . .
160 acres'
160 acres
Hot, 120 by 130 feet : . .
Hot, 28 by 150 f e e t . . . .
Ilot,ol50by 3 0 f e e t . . . .
V-> V V/

IMX. i J \ J ± X * J

• • • • • • • v a

\J^t.\J

\A1\JJL V./*J

© • • • w «

o 9 n m

• • • * • «

REPORT

ON THE' FINANCES,

227

of tke United States-—Continued.

+o

Where situated.

o

•rl

^

rd
©

U2
^

^'rd

O

Remarks. ^

To whom sold.

©
03
©
©
'u

McDonough, 111...,

d
O
©

a

^120 00

do

-

©

20 00

Warren county, HI..

20 pb

-.--:do..........

20 00

......do...

20 00

do

20 00

.do.

.20 00

Mercer county, 111
...-.do

.80 00

-...-

80 00 . Wm. W. Corcoran

-

40 00

do

Henderson^ county. 111.
do.-

20 00

.^..

20 00

---

20 00

o.....do
Near C2iro, III

> ....do .

John Lloyd
Wm. W. Corcoran

Macon county. 111.
......do

$182. 50

'

182.40

440 00
243 20

226 67

.do.

30 40

226 67

.do.

30 40

do

....

133 33

.do.

30 40

do

,

266 67

.do'.

30 40

Missouri.
St. Louis, Mo
Jefferson, Mo..
Lafayette, Mo .
Jackson, Mo ..
do
St. Louis, M o .
o
do

......do




800 00
1,600
3,200
600
680
2,600
4,500
. 400

>P. A. Lebaume ^.
00
00
00 > Archibald Gamble
00
00
00 ) Missouri
Insur
00 > ance Company.

'1,218'-75
3,280 00
4,340 00
6,200 00

228

REPORT

ON THE

FINANCES.

Register of lands ptirchased by agents
O

S^

bC-'^

.

•sl

'

£OOQ
^^
^.d
•>

3

d© ©p

Names of debtors
or former owners
on whose account
conveyed.

It
,

-

Nature of debt.

d ^
..ds ©

'^'^
.^ ^

' ,©^'^i
s ?^
p d

Tracts or lot.s of land.

^.

f§d ^d OQ^

^ a ^
[

James Kennerly
Joseph Philipson,

1 lot, 28 by 50 feet o . . . .
',' i o f lots Nos. 3,2,3,4,5,
and 6.
ioflotsNos.5,6,7,and8.
;
2 lots, Nos. 33 and 3 4 . . .
Lots Nos. 9, 10, 11, and
V
1
12.
Thomas Brady..
i of lot ahd house
.
°" f " ' ° °"'" *
Angus L. Langham104i arpens .
.
7A-^Ar7r
acres
........
• ^•-J^y^j IAV./l.V^tJ • • • • • o a a o e *
1
80 arpens
...
..
j
100 arpens . . . . . . . . . . . .
1
40 arpens . . . . . . . . . . . . .
1 lot on St. Charles street
Nov 27 3839 Robert Temple . . .
1
S W . i o f s . 3, t.58,r. 19.
Aug. 24, 1840 Joseph W. Walsh,
NW. i of s. 12, t. 58, r.
.administrator of
•20.
Wharton Rector.
N E . i of s. 27, t. 57, r.
18.
1
NW. i of 8. 35, t. 58, r.
20.
SE. i of 8. 35, t. 57, r.
19.
NE. i of s. 14, t. 57, r.
18.
SW. i of s. 25, t. 58, r.
i
21.
^^
NW. i of s. 9, t. 55, r.
17.
S W . i o f s 8, t:55„r. 20
1
S W . i o f s . 35, t. 56, r. 20
NW. i o f s . 8,t.55, r. 16
NW. i of 8. 35, t. 54, r.
j
I
37.
!
N W . i o f 8.,33, t. 55, r.
20.
SE. i o f s . 30, t. 56, r.20
SE. i o f s . 36,t. 56,r. 18
iiot, 40 by75 feet
Bank of Missouri...
Lot 120 by 130, Church
'
street.
Sept. 28,1847 Charles Gratiot . . . . Chief Engineer, &c. $31,674 45 N E . i o f s . 4, t. 42 N., r.
IE.
SE. i o f s . 4, t. 42N., r.
IE.
'
NW. i o f s . 4, t. 42 N.,
r. 1 E.
%^' '
SW.iofs.4,t:42N.j.r.l
4
E.
1
N W . i o f s . 10,t. 42N.,
r. 1 E.




'"[

1

"*''

REPORT

ON THE

229

FINANCES.

<qf the United States—Continued.

St. Louis, Mo'.
do...-.
.do.
.do.
.do.
......do.........
-....do
......do....
-....dd..--....
-....do
'..
.
do
.do
Lewis county. Mo .
„---„. do
-' -.

$345 00 Daniel Lument..... $2,560 00
1,552 00 Pierre Chouteau . . . 2,550 00
100 00Peter Lindeli
205 00Thos. Ingraham, jr
,
85 00 D. D . P a g e . .

'1,500 00
400 00
2,265 00

200 00 Brown Cozzens . . . .
625 00
400 00
700 00 . . . . d o
- 300 00
. 100 00
•3,000 00 James E. Prather..

350 00

40 00

.do.

40 00

.do.

80 00

.do.

40 00

-do.

40,00

Chariton county. Mo

40 00

do.
......do.
do.
'......db.

40
40
40
40

do
......do
St. Louis, Mo.
do

00
00
00
00

40
' 40
- 200
2,600

Wm. W. Corcoran

425 60

.do . ,

486 40

00
00
00 Jacob Cooper., o.
00 Mullikin & Clements

200 00

-...:do...-.-

320 00

-. do...=

80 00

......do.--,

64 00




2,600 00

40 00

Franklin county, Mo..

do —

2,500 00

40 00
40 00

.do.

do.

Remarks.^

To whom sold.

Where situated.

128 00

350 00
3, 340 00

230

REPORT ON T H E FINANCES.

Register ofi lands purckased by agents
^

i

bJO-'t^
ro
d -d

® ca

0^0 2"^'

rO rO
© ©

.

^•s

SP
,8«

•

'rH ' r d

Names of debtors
or former owners
on whose account
conveyed.

Nature of debt.

d +3
©
rd
d

Sept. 28,1847 ^.yIJharles
Gratiot.... 2!hief Engineer, &.c.
j..iLvJ x v / u K^ * tjv\jAy-r w • • • * |

o ^
^
©

Tracts or lots of land.

s-^ ' ^
© ©

^ d3
o d O^

40
'^
r j JO 03
U ^ Ui

\

o <^ a

a a ^

^,
N E . i o f s . 10,t.-42N., r.
1 E.
SE. i o f s . 10,t. 42N.,r.
,1E.
Frac. W. i of s. 3, t. 42
N.,r.lE.
SW. i o f s . 9 , t. 42 N, r.
IE.'N.iofs.9,t.42N.,r. I E
SE. i of s. 9, t. 42 N., r.
IE.
NW. frac. s. 11, t. 42
N., r. 1 E.
SW. frac. 8. 13, t. 42
N.,r. I E .

Receiver of public '$8,527 25 SE. i o f s . 35, t. 16 N.,
r. 13E.;^NE. i o f S E .
moneys.
i o f s . 36, t. 36 N., r.
13 E . ; W . i of S W . i
ofs.36,t.36N.,r. 13E
Lots.Nos. 4 and 5, s. 10,
t. 18N.,r. 16E.
i of lot No. 3, s. 26, t.
25 N., r. 25 E.
Lots Nos. 1 and 2, in
block No. 67, in the
town of Astor.
Lot No. 15 in block No.
67; lot No. 16 in block
No. 67. •
iSE. i o f s . 20, t. 5, r. 11;
.Tune 4. 1845 Lucius Lvon' . = - . . .
t./ IA1A\^ TEJ i.\-/T.Vr A_iU.vxUa .i-'jf v-'li. B o - . . .
i o f l o t N o . 4 , s . 27, t.
17, r. 8 ; . i o f lot No.
2, 8.21, t. 21, r. 18; i
of lot No. 3,-s. 21, t.
21,r. 18; i of lot No.
7, s. 23, t. 21, r. 18; i
of lot No. 8, s. 23, t.
21, r. 18; i of lot No.
• 1, s. 24, t. 21, IV 18;
^ '
i oflotNo. 4, 8. 27, t.
21, r. 18; i o f lot No.
5, 8. 27, t. 21, r. 18; i
.of lot-No. 6, &.•' 27, t.
21, r. 18; i of lot No.
3, s. 27, t. 23, r. 20.
SE. i o f s . 2 3 , t.24,r.21
64TT^ acres
Aprill4,$851 Sylvester Pettibone Forfeited recogni45 acres.
zance.
Both tracts adjoining MilI waukie. •

May 7, 1842 Thomas L e e . . .




231

REPORT ON THE FINANCES.

ofi the United States—Gontmued.
Ul

c3

^,^•

.+2 o

To whohi sold.

Where situated.

.

>
© pi
©
O

2

•G «
;P4

do

—-..

do

..--.

328 80 > Chas. P. Chouteau $1,862 05

40 00
128.00
40 00

......do.-do
._...do

' 14 78

— - ^ 0 . - . . .

.

9 58

•
*

Wisconsin.
Brown county, Wis

'

98 00

do

29 93

do

a 350 00

>!
[•Joseph Stringham

375 00

-

Theodore P. Greene

31 88

- —.

John F.Meade..-..

do.
Milwaukie, Wis
- -.
--:.do
..----.




464 00

Michael Harteau...
887 47
2,400 00

• •

20 00

776 60 Timothy Stillman...

d o . . - - , . - - . ...-.

do.

,

' 128 00

do.

-.-'.do

a
- ^^.

$160 00

Franklin county, Mo
„

Remarks.

' ^

•

,

\ Remitted by an act
1 of Congress, apf proved 1st August,
J 3854.

232

REPORT

ON THE

FINANCES.

Register of lands purckased by ageiits
5d
o

u £
'^w.
gj r o

§•.§

IP

§^

^.'rd
o
^

Names of debtors
or former o\^ners
on whose account
conveyed.

Nature of debt.

:

d -d

© -^

rQ

.

•

'r-l "33

© © P
"-d nrJ . d

.

Tracts or lots of land!'.

•sSS^
©
©
^
5

& Ul'
<2^ ed

|a^.-

.

$- .

o

•

i£.^

II

<

Benj. F. Roberts... Lieutenant U. S. A. $5,648 07 About 2,800 acres, being
an interest in several
Indian claims.

Dec. 29,1831 Nathaniel Ingram & Navy Agents..
Sons.
Oct. 13,1828 Luther Rice and Columbia College.
Oct. 13,1838 Luther Rice.. ...
Robert Y. Brent, ex- . . . . . . . . . . . . . . . . . .
ecutor and trustee
of Robert Brent,
.
deceased.
•

. .

•

22,207 42 Lots Nos. 21, 22, 23, 24,
and 25, square No J
1,047, -in the eastern
section of the city.
Two brick buildings on
lots Nos. land 2, square
504.
LotNo. 1, block No. 504
Lot No. 10, square No.
551; lots Nos. 11 and
12, square No. 551; lots
Nos. 27, 28, 29, and 30J
square No. 552; lots'
Nos. 7, 8, 9, 10, 11, 12,1
.13, 19, and 20, sq.uarei
No. 553; lots Nos.'13,
14, 15, 16, and 17,
square No. 554; lot No.
1, square No, 4 ; lot
No. 43, square No 686;
part of square No. 743;
lot 1, square No. 705.
Lots numbered^ 1, 2, 3, 4,
5, 6, and 7, in square
No. 299.
Lots Nos. 17 and 18, in
square No. 299.
Lot No. 19, in square No.
377.
Lots Nos. 17 and 18, in
square No. 653. '
Lot No. 1, in square No.
705.
Lots Nos. 1 & 2, in square
No. 948. ^
Lot No. 1, in square No.
902. .
. .
48,433 acres of land, at
the forkof Atoyiac and|
^ Angelina rivers.
1
48,000 acres of l a n d . . . .
5,000 acres of land

Samuel Swartwout.


http://fraser.stlouisfed.org/
sttfl^
Federal Reserve Bank of St. Louis

Bdiyk.

REPORT ON T H E

233

FINANCES.

ofi tke United Sto/es—Continued.

Where situated.

r d OQ

.2 u

To whom sold.

Remarks.

©
c3- ©
©
©

d
o

Iowa.
WilliamM. Oliver..

$336 00

Washington, D. C...—

Frederick W. Ritter

210 00

Washington, D. C.

J . Seymour-

Washington, D, C
......do

F . W . Ritter..
-..do.....

50 00
210 00 This is the consideration
for all the lots, &c.,
purchasedby Mr. Ritter.

W.F.Bayly.

484 45

.do.

Emily Bunard Muddj

120 00

.do.

[Charles Lyon

,450 00

.do.

Robert M. Combs,

• 12 00

.do.

jWilliam Easby.--..

45 60

.do.

Marine Hospital...

.do.

William Easby

District of Columhia.

..do.

1 250 00

40 00

Texas.
Texas ,
.do.
.do.




W. W. Corcoran...

1,001 01

Alex. R. McKee .
IJohnson Price

525 00
. 525 00

aad.:^.i.<iiA..u:a.,rfa.,«;>,.««ij,<».^^

234

REPORT- ON THE

FINANCES.

List ofi lands in Illinois^ sold by Abel Chandler^ special agent,
id

r^"^
3 rd
'.d, ©

i;^
'^
© -4-3
CQ as

g^

ro rO

^

Nature of debt.

Names' of debtors
or former owners
on whose account
conveyed.

© 3
d P

ll

'

• g© - - •

-

^

^ f .'
:s
© S.^%
!rOrO -d
^§1
^-^
a a^
i|-^
<i

Tracts or lots of land.

'

Oct

•

1847 Joseph Duncan and
others.

E. i o f N W . i o f 1 . 1 6 N.,
r. 33 W., containing 80
acres.
W . i of S E . i of 8.27, t.
16 N., r. 13 W., 80
• acres.
E . i o f NW. i of 8.27,
t. 16 N., r. 13W., 80
acres.
1 of NW. frac. i of s. 28,
t. 16 N., r. 13W., 49
• ^ acres.

17,1848 Elizabeth C. Duncan
and others. .

.N. i of E. i of NW. i of
8. 5, t. 16 N., r. 2 E.,
40 acres.
NW. i o f s.4,t. 15N.,r.
2 E., 157^^0% acres.
S. i of lot No. 1, NW. i
of s.3,t. 1 5 N . , r . 2 E . ,
40 acres.
S. i of W. i of NE. i of
s. 5, 1.16 N., r. 2 E.,
40 acres.
SW. i of s. 10, t. 16 N.,
r. 1 E., 160 acres.
W. i of NW. i of s. 228,
t. 16 N., r. 1 E., 80
acres.
W . i of S W . i of 8.27,
. t. 16 N., r. 1 E., 80
• acres.
i of lot No. 2, NE'. i of
.8.2, 1.15 N., r. I.E.,
52i4i^ acres.
S. i of W. i of NE. i of
s. 11, t. 15 N., r. 2 E.,
40 acres.
E i o f N W . i o f s. 11, t.
35N.,r.2E.,80acres.
.NW. i of 8. 21, t. 16 N.,
r. I E . , 160 acres. Lot No. I, NE. i of s.
. 3, t. 15 N., r. 2 E., 80
' acres.
N W . i o f 8.33, t. 16N.,
r. 3 E . , 160i^%'acres.
W . i of lot No. 2, N W . i
of s. 3, t. 15 N., r. 3
E., 40 acres.

Oct. 5,

•

.^
• 6

{->

.0

•' •




REPORT

ON THE

235

FINANCES.

'wider appointraent and instructions ofi M r . Solicitor Clarlc.
OQ '4
c3

'

1

.4.3 O

W h e r e situated.

Remarks.

To whom sold.

. S 'r.

'o

^rO
©
c ©

0

QQ

11

.® a

Morgan, HI

$80 00

...,,. . . • . .

\

•

25 00

...;....

"" 22 00

Macon, 111
,

1

.

50 00

--....ao

.

$57 97 Conveyed by Mr Clark

I Peter W.Potter.

197 30

do

_....do.

\

25 00

do

^

•

80 00

do

do

%

r ........

•

20 00

....:.do.

200 00

...-.\do.......

100 00

._-.do

100 00
242 26 Conveyed by Mr. Clart

;> Peter W . P o t t e r .
66 10

--.-.do...

50 oo'

do

^
•

• 100 00

do...

I
• '

1

„-...do.:

200 00

......do...

100 00

s^,

200 75

do

;..-.dO




....

50 00

236

REPORT

ON THE

FINANCES.

List of lands in Illinois sold by Abel
5d

1 4x
fcJD-rH

o .

+ 3 Ul
©
©
oo 4-3 .

"ZrO .

^.§
> d
d

Names of debtors
oy former owners
on whose account
conveyed.

Nature of debt.

^^ u-i
?=, q

'^

© - ^

Oct." 17, 1848 Elizabeth C. Duncan
and others.
^.•\»/U«

JLI J

JLV-*^L»^

%

. •'

Oct. 23,1848 Elizabeth C. Duncan
and others.

'

t

Nov. 1, 1848 Elizabeth C. Duncan
and others.




Tracts or lots of land.

r o rO .r-

Amoi 3t of.
. me t un
.. wa acqu

rS^

d r d
•>-a ©

•

.

M

W . i o f S E . i o f s . 13, t.
16N.,r.2W.,80acres.
i o f s . 7 , t.l6N., r.1 W.,
640 acres.'
i o f N . i o f s . 18, t. 8, r.
as above, 320 acres.
i o f N . i o f s . 13,t. 36N.,
r. 2 W., 320 acres.
i o i s. 32; t. 16 N., r. 2
W., 640 acres.
W. fractional i of s. 36,
t. 9 S., r. 4 W,, 210
acres.
'
Fractional s. 24,^t. 9 S.,
r. 4 W., 80.75 acres.
Part ofSW; i o f s . 12, t.
9 S., r. 5 W., 60.62
acres.
i o f l o t 3 , 8. 15, t. 30 N.,
r. 11 W., 40 acres,
i of lot 4, W. i of 8. 15,
t. 30 N., r. 11 W., 40
acres.
i part of SE. i of SE. i
ofs. 10, t. 10 N., r. 11
W., 20 acres,
i part of E. i of NW. i
of s. 22, t. 10 N.,.r. 31
W., 40 acres. %
i of W. fractional s. 14,
t . l 0 N . , r . 31W.,30.75
acres,
i oflotNo. 1,8. 15, t. 10
N., r. 11 W., 40 acres.
iofW.iofSE.i.ofs.9,
t. 10 N., r. 11 W.,-40
acres.
W . i o f S W . i o f s . 9, t
10 N., r. 11 W., 40
acres.
In the town of W a r s a w Part of lot 3, block 2 1 . .
Part of lot 7, "block 34...
Partoflot2, block39...
Part oflot 5, block.67...
Partoflot9, block52...
Partoflots7andl2,block
36:
Partof lot 1, block 49..
Part oflot 5, block 33...
Part oflot 7, block 26...
Part of lot 6, block 7 6 . .

REPORT

ON THE

237

FINANCES.

Chandler^ special agents ^c.—Continued.

To whom eold.

Where situated.

$100 00

Sangamon, 111.
o
• a

do

100 00 ^ Peter W.Potter.

do o - . - -

160 00

Jackson, 111.

'26 00

...do-

10 09

...do

15 50

Clark; 1 1 1 . . . . . . . . . . .

10 00

o<.--.do..

10 00

..do

•

V

' / /

3 84

.do.-o./,."
.

10 00

.do.

10 001

.do.

10 00

.do.
.do.
.do.
-do.do.
.do.

20 00
14 00
30 00
79 00
11 00
16 00

.do.
.do.
.do.
.do.

10 00
26 50
16 00
20 00




70 25 Conveyed by Mr. Clark.

10 00

,

-do.

..do...

5 00

:

•

$144 00 Conveyed by Mr Clark.

80 Opl

.do.

.do

^.

200 00

.

do..-..

o

Remarks.

....do.

58 15 Conveyed by Mr. Clark.

238

REPORT

ON THE

FINANCES.

List ofi lands in Illinois sold by Abel
ia

' -+3
bJD-rH

O
QQ
© © •
00 -1:2

JJ

ro
• 1—s ©

b. ^ '

'S'g
>» ©
S?-d'
> d .
O
© ©

Names of debtors
or former owners
on whose account
conveyed.

Nature of debt.

^
Nov.

^ ^ .
r^

3,1848 Elizabeth C. Duncan
and others.

r

,

Oct- 23, 1848 Elizabeth C. Duncan
and others.

1

•^




•

;-(

©

' <v ^ u
^•^ -^
d "d
Bi
. o d ^

Tracts or lots of land.

Amount
ment
was a(

^S

dOQ

P a r t o f l o t l , block 6 2 . Blocks 172 and 195
Block 186
Block 187
Block,3.74
Lot 3 of SE. i of 8. 3, t.
4N., r.9 W., 10 acres.
SE. i o f s . 36, t. 5 N . , r .
7 W., 160 acres.
S W . i o f s . 27, t. 5 N.,r.
7 W., 360 acres.
N W . i o f s . 2 5 , t . 6N.,r.
6 W., 160 acres.
SE. i of s. 26, t. 6 N . , r .
6 W., 360 acres.
NE. i o f ' s . 35, t. 6N., r.
8 W., 160 acres.
SW. i of s. 23, t. 3 N., r.
7 W., 160 acres.
N W . i o f s . 25, t. 3 N.,r.
8 W., 160 acres.
0
N E . i of s . l , t. 4 N . , r .
•7 W., 160 acres. '
S i o f s. 17, t. 4 N.,r. 7
W., 320 acres.
SW. i of s. 4, t. 5 N., r.
7 W., 160 acres.
Part W. i NW. i s. 36,
t.8N.,r.5E.,20acres.
PartofE. iofNW. i o f
s. 35, t. 8 N., r. 5 E . ,
20 acres.
W. i o f S E . i o f s. 25, t.
8 N., r. 5 E., 77.34
acres.
E. i o f S W . ' i o f s . 25, t.
- 8N., r. 5 E . , 7 9 acres.
E. i of SE. i of s. 25, t.
8N.,.r. 5 E . , 79acres.
NW. i of SW. i of 8. 5,
t. 7 N., r. 5. E., .40
acres.
SW. i o f S W . i of 8.5,
t.7N.,r.5E.,40acres.
SW. iOfSW.iofs.25,t.
. 6N., r. 8 E.,40 acres.
Lots in Ewington, viz:
Lot No. 2, in block No. 9
Lots Nos. 1 and 2, in
block No. 10.
Lots Nos. 3, 4, 5, 6, 7,
and 8, in block No. 10.

REiPORT

ON THE

239

FINANCES..

Chandler, special agents ^^c.—Continued.

Where situated.

Clark, 111.
do.
do.
do.
......do.
.do.

To whom sold.

$30^ 00
20 00
19 00
10 00
16 00
27 50

.do.

160 00 !^Peter W.Potter.

.do.

200 00

.do.

80 00

.do.

128 00

-do.

56 00

.do.

48 00

-....do.

80 00

do....:.

48 00

do.

96 00

.----.do......

40 00

Effingham, 111.

5 00

=

do

60 00

.do.

73 47

.do.

63 20

.do.

. 9 87

.do.

5 00

.do.

5 00

.do.

5 00

.do.
.do.

10 00
6 00

.do.

12 00

.Peter W.Potter..




Remarks.

$386 Op Conveyed by Mr. Qlark.-

142 05Conveyed by Mr. Clark.

240

.REPORT

ON THE

FINANCES.

List ofi lands in Illinois sold by Abel
Sc
o Ul.
-JJ

1 -u)
ta-r-i

•^
.r-s
O
^^ 'rd^-a

© ©
00 4J

u .^

© rn

&.|

sa
O ^
© ©

Names of debtors
or former owners
on whose account
conveyed.

o ^

4-=
rO t^ ' ^

Nature of debt.

Tracts or lots of land.

© S'O
tM '^
d .dd '
'd
Q O irr*

mount
ment
was ac<

om

6

<

^
Oct. 23,1848 Elizabeth C. Duncan
and others.

Oct. 14, 1848 Elizabeth C. Duncan
and others.

•

'

AprU 29, 1830 Bank of Edwardsville.
_

Aug. 12, 1539 John McFadden

April 9,1851 J. Smith and others.




Lots 1 and 2, in block No.
11.
Lots Nos. 3, 4, and 5, in
. block No. 11.
Lot No. 6, in block No.
11.
Lot No. 7, in block No.
11.
•
N. i o f W . i o f N E . i o f
8. 31, t. 14 N., r. 11
W., 40 acres.
SE. i of SE. i of 8. 14,
t. 17 N., r. 12 W., 40
acres.
N W . i ofNW. i o f s . 32,
t. 18 N., r. 8 W., 40
acres
W. i of SW. i of 8. 13,
t. 21 N., r. 8'W., 80
acres.
W. i of NW. i of 8. 24,
t. 21 N., r. 8 W., 80
acres.
NE. i of NE. i of 8. 21,
t.9N.,r.2E.,40 acres.
SW. 8.6, t . i , r . 2,269.15
Also. 320 acres . . . .
Also, 160 acres.
i
Also, 160 acres..
Also, 160 acres
•.
SW. i of s. 20, t. 9, r. 4,
360 acres.
NE. i o f 8. 32, t. 35,r.6
E.,, 160 acres.
SE. i of'8. 4,. t. 7,160
acres.
Lots Nos. 1, 2, 3, and 4,
in block No. 97; lots
Nos. 3 and 4, in block
No. 98; lots Nos. land
2,inblockNo. 99;lots
Nos. 1, 2, 3, and 4, in
block No. 110; lot No.
1, in block No. 100;
and' lots Nos. 1 and 2,
in block No. 98.
Lot No. 3, in block-No.
107; lots Nos. 2 and 3,
in block No. 104; E . i
ofW. i o f l o t N o . 4, in
block No. 106; lot No.
3, in block No. 150.
.^-A.AKrfVr^

ty.'-^vy

tAt\ji.\jyj» • ^ • »

• • • •

REPORT

ON.THE

241

FINANCES.

Chandler, special agent, ^'c.—Continued.

Where situated.

rd M

.2 ^

To whom sold.

Remarks.

rd O
^^rO
©
4J

;>.

03
©
©
..r.

©
d
o
©

PH

Effingham, 111.

20 00

do.....

45 00

do

10 00

.---.do.....

.5 00

Scott, 111.....

40 00

Cass, 111.

40 00

-do.

20 00

Mason, 111.
-do.

a

•

32 50
20 00
Sam'l H. Barnes.

Fayette, 111.

$373 83 No conveyance.

10 00

Clinton, 111..
Bond, 111-...
Clinton, 111..
St. Clair, 111.
Fayette, 111'..
do....
.do.
.do.
City of Nauvoo, 111.

.do.

Ex. Doc. 2- -16



W . J.Turner.

218 00

.Do.

E.G. Yates..

211 75

,Da

242

REPORT

ON THE

FINANCES.

List ofi lands in Illinois sold by Abel
-

%
.
?. Ui

.

»1e

-S
ou m
© .t5

%B
§«

Names of debtors
or former owners
on W'hose account
conveyed.

d^
© 4J
rd O

April 9,1851 J. Smith and others -

'
•

•

•

.

1

,:




Nature of debt.

debt
der ^
ired.

•r-i O
?^ *rd
^ fe

d

d

•J^ 4J

§

CM

Tracts or lots ofland.

Amoui
men
was

•

'^.^
nri

d rd

•fe <»

% of lots Nos. 2 and 3 in
block No. 109.
f of lots Nos. 2 and 3, in
block No. 111.
S W . i o f s . 10, t. 5 N.,r.
8 W . ; N E . i ofs. 38,
t. 6 N., r. 7 W.; SW.
i of s. 9, t. 6 N., r. 7
. W . ; NW. i o f 8.2.2, t.
6 N., r. 7; NE. i of
8. 31, t. 5, r. 7; S. i
of NW. i of 8. 32, t. 3
N.,r. 8.W.
80 square rods on the
NE. of the SE. i of s.
31, t. 6 N., r. 5 W.
Lots in town of Webster,
viz:
Lot No. 4, in block No. 1.
Lots Nos. 1 and 4, in
block No. 2; lots Nos.
2 and 4, in block No.
3 ; lots Nos. 2 and
3, in block No. 4; lots
Nos. 1, 2, and 4, in
blockNo. 5; lot No. 1,
in block No. 9; lot No.
1, in block No. 10; lots
Nos. 1 and 4, in block
No. 2.
Lot No. 2, in block No.
2; lot No. 3, in block
No. 3-; lot No. 3, in
blockNo. 2; lot No. 3,
in block No. 3.
Lot^No. 4, in block No.
7; lot No. 1, in block
No. 20; lot No. 4, in
blockNo. 20; lots Nos.
3 and 4, in block No.
23.
iof lot No. 2, in block No.
7.
Lot No. 4, in block No.
9.
Lot No.-2, in block No.
12; lot No. 4, in block
No. 12; lot No. 4, in
block No. 13; lot No. 4,
in block No. 18.
LotNo. 2, in block No. 22
LotNo. 4, in block No. 23

REPORT

ON THE

.243

FINANCES.

Chandler, special agent, ^c.—Continued.

Where situated.

rd OQ
© j ^
*rd O
4 J t>»
C3 ©
t>
o
d
©
o
•r; ©

a

PH

Cityof Nauvoo, 111.

Remarks.

To whom sold.

iG. Wahl.

$20 25 No conveyance

do

R. H. L o o m s . . . .

30 00

.Do.

......do

Wm. J. Turner..

102 OOl

.Do.

60 50

..Do.

9 25
310 00

..Do.
..Do.

.do.

James Welch.

-do.
.do.

iThomas Geddis.,
Wm.B. Pellet.,

-do.

Hickerson Wright..

40 00

.Do.

.do.

Fitzgerald Worley.

33 25'

• Do.

.do.

I J.. W.Taylor...

3 50

.Do.

.do.

M. McLaughy..

7 5o|

.Do.

.do.

Jabez Beebee..

35 50

.Do.

.do.
.do.

Wm. J. Babbitt.
Isaac Welch..oo

6 25
5 251

.Do.
.Do




244

REPORT ^ON THE

FINANCESo

List ofi lands in Illinois sold by Abel

<t) r o

© ©

Names of debtors
or former owners
on whose account
conveyed.

Nature of debt.

Tracts or lots of land.

• d-S

• ^2
April 9, 1851 J. Smith and^ others

Oct. 23, 1848jElizabethC.Duncan
and others.

Nov. 16,1852 las. W. Stephenson^




aa
Lot No. 2, in block No. 1
lot No. 2, in block No. 3!
Lot No. 1, in block No. 3;
lot No. 4, in block No. 3|
|NW. i o f s . 29,t.6N.,r.i
7 W.; SW. i of 8. 34,
t. 6 N., r. 7 W.; SE. i
of s. 28. t. 6 N., r. 7
W.; N E . i of s 35, t.
6 N . , r . 7 W.-;SE. iof|
s. 14, t. 6 N.,r. 7 W.v
NE. i of s. 9, t. 3 N.,
r. 6 W .
Lots in Ew'ington, viz:
|Lots.Nos. 3, 2, 6, 7, and
\ in block,No. 15. ,
Lots Nos 3,2, 3,4,5,6,1
and 7, in block No 13
Lots Nos. 3, 2, 3, 4, and
5, in block No. 14
Lots Nos. 1 and 2, inj
block No. 16,
Lots Nos. 6 and 7, in|
block No. 16.
Lot No. 8, in block No. 6|
Lots Nos. 1, 2, 3, and 4,j
in block No. 17
Lots Nos. 1 and 2, inl
blockNo. 18.
Lots Nos. 3, 4, and 5, in
block No. 18.
Lots Nos. 1, 2, 3, 4, 5, 6,
7, and 8, in blockNo. 19i
LotNo. 1, in block No 20
|LotNo.'7
Lots Nos. 76, 77, 78, 79
81, 83, 84, 8.5, 86, 87
and 88, on Bench and|
Gratio streets.
Lots Nos. 14, 16, and 18,!
on Br street.
Lots Nos. 3", 4, 5, 6, 7, 8,
9, 10, 31, 12, 13, and
35, in block No. .28.
jUndividedioflotNo. 17
in block No. 28."
Lots Nos. 1 and 2, in]
blockNo. 29.
Lots Nos. 2 and 5, in|
block No. 44.
Lots Nos. 1 and 3, m|
blockNo. 41.

REPORT ON THE

245

FINANCES..

Chandler, special agent, ^c.—Continued.

Where situated.

Remarks.

To whom sold.
\ 6
' ro

d

City of Nauvoo, 111.....,

R.W.Dale

do..
......do.-

-.,

Effingham, 111..
do.

,

do..

14 00

.do.
.do.

8 do

.do.
.do.
Town of Galena, 111.

10 00

....Do. .

Samuel H. Bames..

92 00

....Do.

P. W. Potter....

142 05

.Do.

Isaac P. Stevens and
A. E. Chandler.

81 50

-Do.

24 00

do

-do.

S.H. Tyler,jr

.128 00

10 00

.do.

$10 25 No conveyance.

10 00

..-..do

.do.

.-

' 8 00
4 00
\ 3 00
8 00
5 00
12i

.do.

.do.

33 50

.do.

:do.

1.26 55

-do.

.do.

6 00

.do.

.do.

17 50

.do.

.do.

14 75

.do.

.do.

16 00




246"

REPORT

ON THE

FINANCES.

List ofi lands in Illinois sold by Abel
%

bX)-"^

. ^ Ul
O) ©

d ^

"ti •
u ^

P ' dd
t>

dp

© ©
d ^

•r^ r d

O

Names of debtors
or former owners
on whose account
conveyed.

^

debt
der
ired.

om

Nature of debt.

Tracts or lots of land.

o P cr
d

d

OJ

a a^

.g3
Nov. 16, 1852 Jas. W. Stephenson

^

-

Lot No. 3, in block No.
42.
Lot No. 2, in block Ko.
36.
Lot No. 38, on Br. and
Prospect streets.
LotNo. 8, in blockNo. 3
Lots Nos. 9, 10, and 13,
in block No. 3.
Undivided i of lot No..
57, on the prairie.
Undividedi oflotNo. 55,
on the prairie.
Lot No. 39, and S. i of
lot No. 40, on Bench
street.
Lot No. 13, in block No. 3
SW. i o f 8. 21,t. 28 N.,
r. 1 E.
NW. i of s. 21, t. 28 N.,
r. 1 E.
N. i ofNW. fractionals.
18, t. 28 N., r. 1 W.,
64-1^ acres.
Partof NE. iof s.27,t. 28
N.,r. 1E.,21-A% acres
NW. 8. 29, t. 28 N., r. 1
E.

The fiollowing lands are still in ckarge

Dec. 25,1825 Jaines C. Wilson... Dutv bond. . . . - . = -.

Lot in Alexandria, conveyed in trust to Samuel J. Potts. ,

July 20, 1849 Daniel Winslow, Da- Judgment June 26, $5,231 87 Lot of land in Portland,
on the NE. side Cumvid Winslow, and 1849.
berland street.
Jas. N. Winslow.
Also a lot of land in
Westbrook, Cumberland county, and buildings thereon.




R E P O R T • ON THE

247

FINANCES.

Ckandler, special agent, t^c.—Continued.

i
4^ O

To whom sold.

Where situated.

•

^rO
©

•

•

Remarks.

• ca
'O
"o
OQ

"d
d

>

o

a

<

•

PH

Isaiac P. Stevens and
A. E. Chandler.
do

Town of Galena, El'.
......do.......
......do...
\

do
do

. .

. $15 75
12 50

.do

-18 75

......do
......do

7 00

.

32 75
do
12 50
Nicholas Dowling....

No conveyance.
10 00

......do

B.H.Campbell....

Do.

24 75
Andrew M. Haines.
Isaac P. Stevens and
A. E. Chandler.
do

......do
Joe Daviess, 111....
_..„.do
..do...

do

.do.

do

do

Do.
Do.

33 50
56 00
31 00
45 00

....:

26 00
130 00
•

ofi the Solicitor's ofiice^ undisposed ofi.
Virginia. •
Alexandria, Va.

".

Offer for this under consideration.

Maine.
Portland, M e . . . . .

^^. $1,600 00

Cumberland county. Me.




3,611 87

Petition before Congress for relief; pending.
Set off under execution
on a judgment against
Daniel Winslow, &c.,.
. on a contract to supply provisions to Navy Department.

248

REPORT

ON THE

FINANCES.

;

~. '

^

La?ids still in ckarge of tke Solicitor'^s

SP
« ©
d rd
© 4J
r=5 o

Aug.

Names of debtors
or former owners
on whose account
conveyed.

aS

,3848 B. A. Ludlow.

Late surveyor general.

One-seventh of 13,000
acres on Kinnikinnie
creek.

1834 Jas. C.Wilson.

Andrew Irwin.

1,500 acres.

Duty bond..

recogni-

Certain lands in Barre

1851 Jacob Slingerland. Fraud on Pension Office.

About 10 or 11 acres of
land.

Aug. 3,1853 Henry & Dennis Til- Forfeited
den.
zance.
Nov.

W. i of SW. i of s. 30,
t. 7 S., r. 10 W., aud
E . i o f S E . i o f s. 25.
t. 7 S . , r . H W .

Bald Head Island, con
taining 6,340 acres.

Benj. Smith,

April,

Tracts or lots of land.

Nature of debt.

Nov. 2, 1853 Geo. B. Dameron .


http://fraser.stlouisfed.org/
gym ReserveBfittfel
Federal
Bank of St. Louis

Lot Nos. 1 and 2 in block
No. 33.

REPORT

ON THE

249

FIN.4NGES.

ofip.ce, midisposed o/^—Continued.
^ 5d
4J

o

-u
rd
©

Where situated.

rd

©
ou
f-l

Eemarks.

O

p: rO
©

>-»
>
©

d
m
© o
PH

Mississippi.
$350 00

Bid in for $350 by the
agent of the United
States, at marshal's
sale, under an execution against Ludlow
for $2,450 04.

North Carolina.
Brunswick county, N. C,

Conveyed in trust to Jos.
G. Swift; title in litigation. No offer has
been . made for this
property.

Keiitucky.
Mason county, Ky.

Advertised twice for
sale by Solicitor, and
no bidder

Tennessee.
Bedford county, Tenn.

Title disputed ; no offer
has been made for this
property.

Vermont.
Washington county, Y t . .

727 29

Royal ton, Yt..

1,040 00

Set' off to. the United
States. Offer for this
property under consideration.
Set off to the United
States under au execution. Offer for this
property under considei'ation."

Wisconsin.
City of Milwaukie, Wis.

10,454 75




This property is subject
to redemption for 27
rnonths from day of
sale, 2d of November,
1853; and said sale
will become absolute'
on the 3d of February, 1856. Title of the
United States, not
complete till February, 3856.
__._^

250

REPORT

ON THE

FINANCES.

Lands still in charge ofi tke Solicitor's
ro
d rd

©
>
d
o
©
d
©
rd

."S
d
>-j
^
©
r=3
-^
O

Names of debtors
or former owners
on whose account
conveyed.

Nature of debt.

Tracts or lots of land.

a^

Jesse Hoyt.

Aug. 31, 1842 John B. Coddington Representatives of
and wife.
Jos. Watson, surety of Henry Ashton, marshal of thei
District of Colum-|
bia.




One house and lot, No.
23 Pine street; one]
house and lot. No. 25i
Pine street.
About 6,000 acres of landl
in Illinois, and about 80
acres of land at Havre!
de Grace, Md.

Lot No. 5 in reservation
No. 33, on B street,
with two-story brickj
house.

REPORT

ON THE

251

FINANCES.

ofiiice, undisposed ofi-—Continued.

Where situated.

rd

Remarks.

O
©

-•-5

>-,

03 ©

>

Neio York.
^•.

This property is in
charge of J. P. Crosby and Samuel J. Tilden, trustees and receivers appointed under decree of court.
District attorney of
New York instructed
to cause the trust to
be executed.
District of Columhia.
Washington, D: C




$1,379 87i

Conveyed in trust to P .
R. Fendall, for debt
of Henry Ashton, late
marshal, &c. Act of
last session of Con' gress passed for relief
in this case.

252

REPORT ON THE FINANCES.

No. 29.
REPORT OF THE TREASURER.
TREASURY OF THE UNITED STATES,

November 24:, 1854.
S I R : In compliance with your letterof the 4th of August last, I have
the honor to report that the business ofthis ofBce has been conducted,
during the past fiscal year, in an efficient and satisfactory manner, notwithstanding its general expansion, in consequence of the rapid, increase of our population and of the settlement of our territory. I am
not aware that there exists; a necessity for any legal enactments with
the view of securing a greater degree of efficiency or security for the
system, further than ma}^ be deemed necessary to provide for the increase of expenses, occasioned naturally and inevitably by the great
increase of business.
The receipts of money covered into the treasury
during the past yea'r, by 4,781 warrants, were:
, ,
For
For
For
For

customs, lands, and miscellaneous
interior department. - - . . . military d e p a r t m e n t . . , . . , naval department

, Total... -

-

- -.

$75,023,370
528,495
8,800,941
-„
950,565

..-

40
74
72
73

85,303,373 59

The payments out during the same time on 13,898
warrants, and about the same number of drafts, were:
For
For
For
For

civil, miscellaneous, diplomatic, and public debt. $51,505,661 29
interior department.
--.
3,319,405 82
military department.........
-..
.----„ 20,534,571 20
naval department
. . . - 11,749,151 26
Total. - - -

87,108,789 57

The amount deposited with sundry depositories to the
credit of the Treasurer, for the service of the Post
Office Department, was
-...-.-And payments made on 5,578 post office w^arrants. Balance at close of fiscal year- = -

-,o.

$4,382,946 10
3,703,838 06
679,108 06

The actual transportation of coin from difFerent points ofthe Union
to other points, in order to meet the disbursements required at different
points and the distribution ofthe silver coin and of small gold for circulation, has requiredthe issueof 527 transfer drafts, covering the amount
of $24,031,096 99, some of which have been disposed of, at the point
to which the transfer was directed, at a premium, and the coin paid
therefor to the government depositary before he delivered the draft to




REPORT

ON

THE ^FINANCES.

253'

the purchaser. Some have been disposed of at par, none at lower
r a t e ; but where drafts could not be so disposed of, the coin has been
safely and speedily transported under your directions, and in strict conformity with them, at a small expense. The community at large has
been much benefited by sending to the various depositories silver
change of all denominations and small gold fromthe mint, with instructions to pay the same out to apphcants in exchange for larger coin. In
this manner the people have been abundantly supplied with silver
change, for. which they had previously been compelled to pay from two
to five per cent., and trade has been relieved at the same time from a
very great inconvenience, an insufficiency of small change. The advantages accruing from this measure have greatly overbalanced the
expense incurred, in furnishing a sound and convenient currency.
There has been furnished and put into circulation from this office,
within the fiscal year, at least $200,000 in small change.
I beg leave here to state that the messenger in the Treasurer's office
is necessarily employed all his time as a clerk in the treasury proper,
whilst hia appropriate duties are performed by laborers, and I suggest
fbr your approval, that one additional clerk of the ffi'st class be allowed
for the office proper.
The following is an exhibit ofthe operations ofthe money branch of
this office for the last fiscal year, and, for the reason that its expansion
is ofa recent date, it is extended over the first quarter 'of the present
fiscal year, for the purpose of showing more satisfactorily its present
condition and increasing importance.
For fiscal year ending June 30, 1854:
Receipts.—For transfer drafts, and from collectors, postmasters, and other officers and persons.. $4,564,444. 07
Payments.—On drafts drawn by Treasurer United
States. . - - . - . - - - .
For disbursing officers, including |compensation of members of House of Representatives, 10,013 checks and Speaker's c e r t i f i c a t e s . - . . - . . .$3,011,657 78
Interest on loans, 6,426 coupons
170,870 00
Interest transferable stock.
79,632 01
•

$4,462,999 24

.

$3,262,15 979

The following summary for the quarter ending SOth September, 1854,
will show the progressive increase of business consequent upon keeping accounts with disbursing officers.
.
Payments.—Of 5,050 checks
$1,679,114 10
Interest on- loans, 2,428 coupons . . - . . _
62,200 00
Interest transferable stock34,981 98
_.^.^—^




$1,776,296 08

254

REPORT ON THE FINANCES.

These settlements and figures are presented, not as matters of account, but as data on which to found opiriions as to the extent and
variety of the practical details of the official duties performed by -the
emploj'^es in the money room ofthe treasury, in relation to receiving
and paying of money, and the incidental labor of making out, recording, accounting for daily, and reporting weekly upon the various operations.
From the foregoing statement it will be seen that the special addition to the labors and responsibilities of the money room of this office
have been increased at least one hundred per cent, in carrying out your
regulations in regard to the execution of the independent treasury system, by which the Treasurer has been made the depositary and fiscal
agents to receive fl'om disbursing officers of the government the public
moneys in their hands, safely to keep, and the same to pay out, in detail, to the order of such disbursing officers.
The present condition of money affairs is a significant indication of
the consequences that must have been anticipated if this regulation
had not been adopted, and the public moneys advanced to disbursing
officers had continued to be deposited in banks and with bankers, and
had been used by them, as a basis for increasing their business and
extending their circulation. Not only would the contraction now going
on, and the consequent embarrassment and distress of the commercial
community, been much greater than it is, but th@ public mone57's themselves would have been placed in imminent danger.
As was expected, however, cariying out the regulations with respect to the disbursing officers, has added much to the responsibility
and labor ofthe two individuals in this branch of the office, and in my
opinion an additional clerk should be provided to assist them in their
duties.
'
'
.
I have the honor to be, very respectfully, your obedient servant,
SAM. CASEY,
Treasurer U. S.
Hon. JAMES GUTHRIE,

Secretary ofiihe Treasury.




,

•REPORT

ON THE

FINANCES.

255

No. 30.
REPORT ON THE PUBLIO DEPOSITORIES.
TREASURY DEPARTMENT,

May 26, 1854.
S I R : In conformity with the l l t h section ofthe act of August 6,
1846, entitled "An act to provide for the better prganization ofthe
Treasury Department," you are hereby appointed a special agent to
examine the books, accounts, and money on hand in the offices of all
the assistant treasurers ofthe United States, except at San Francisco,
and designated depositories, of which a list accompanies this letter.
In making these examinations you will inquire particularly
1. Whether the safeguards against fire, thieves, and burglars, are
sufficient in the several depositories.
2. Whether the books, accounts, and returns are kept in that accurate and uniform manner which the law prescribes.
3. Whether the examinations which the 12th section of the law requires are regularly made, and in such a manner as to fulfil the intentions ofthe law.
4. Whether the amount of money in each depository corresponds
with the amount which the books and returns call for.
5. Whether anything further can be done to promote the convenience
of those officers whose duty it is to receive, keep, pay, and transfer the
public moneys, and also the convenience of those to whom payments
are made.
: 6. Whether anything more can be done to facilitate the transfer of
the pubhc funds from place to place, and to lessen the expense thereof.
7. What disbursing officers keep deposites in the depositories,-and
what the balance to their credit; and, on the other hand, if any disbursing officers neglect to deposite, how they otherwise keep the public
moneys in their hands.
8. Whether the difierent requirements of the law, and the treasury
regulations made in pursuance of the law, are strictly attended to, including that provision which requires public officers to credit the United
States with any premium received on drafts.
On all these points you will converse fully and freely with the officers
ofthe difFerent depositories that you may visit, obtaining from them all
information it is in their power to impart, and giving'them, in return,
such information respecting the requirements of the law, and their duties
on it, as it may be in your power to communicate and they may wish
to receive.
.At the close ofthe examination ofeach depository you will make a
brief report of its condition to this department, but reserve any general
reraarks you may have to make for a general report at the conclusion
of your term of duty.
I am, very respectfully,
JAMES G U T H R I E ,
'
Secretary of the Treasury.
W. M; GOUGE, Esq., Washington, JD. C.



256

REPORT ON THE FINANCES.
Liist ofi depositories to be exa.mined.

Boston, Massachusetts.
New York, N. Y.
Buffalo, Nev/York.
Philadelphia, Pennsylvania.
Pittsburg, Pennsylvania.
Baltimore, Maryland.
Norfolk, Virginia.
Richmond, Virginia.
Wilmington, North Carolina.
Charleston, South Carolina.
Savannah, Georgia.

Tallahassee, Florida.
Mobile, Alabama.
New Orleans, Louisiana
Little Rock, Arkansas.
Nashville, Tennessee.
St. Louis, Missouri.
Dubuque, Iowa.
Chicago, Illinois.
Detroit, Michigan.
JefFersonville, Indiana.
Cincinnati, Ohio.

N. B.—The office at Washington city had previously been examined,
under a special commission, by Richard .Smith, esq., president of the
Bank ofthe M etropolis, Washington city, James C. Pickett, esq., formerly
one of the Auditors of the United States, and William M. Gouge. J .
Ross Browne, esq., was specially appointed to examine the office at
San Francisco.

WASHINGTON CITY, November 27, 1854.

SiR: In compliance with the instructions contained in your letter of
May 26 th, I have examined the treasury depositories at LittleRock,
Arkansas; Nashville, Tennessee; St. Louis, Missouri; Dubuque, Iowa;
Chicago, Illinois; Jeffersonville, Indiana; Cincinnati, Ohio; Baltimore,
Maryland; Philadelphia and Pittsburg, Pennsylvania; New^ York city
and Buffcdo, NewYork; Detroit, Michigan; and Boston, Massachusetts.
From each of these places I addressed a letter to you giving a particular statement of the condition of the depository there situated. I
have not yet had time to visit the depositories in the southern States;
but as those I have examined contain the far greater portion of the
public funds, and as they show the operation of the system, it will be
proper in me, as the session of Congress is approaching, to give the
general result of my inquiries, as called for in the last paragraph of
your letter.
The first point I was directed to inquire into was—
"1st. Whether the safeguards against fire, thiieves, and burglars are
sufficient in the several depositories."
When the constitutional treasury system was first brought into operation, it was under great disadvantages. In but few of the places
where public funds are kept had the government buildings of its own;
and where it had buildings, in but few of them were suitable provisions for the safe-keeping of the public funds. In the whole valley of
-the Ohio—-rich and populous as it-is—the United States had not a
building or a vault in which to deposite a dollar or a paper. In those
parts ofthe country in which government had'buildings of its own, few
of theni had vaults and safes of .proper construction. Even in the mint'




REPORT ON THE FINANCES.

257

at Philadelphia, there was but one money-vault—one being all that, at
the time that edifice was constructed, was deemed necessary.
Under these" circumstances, the Treasury Department appears to
have made such arrangements as it could for the safe-keeping of the
pubhc moneys. But the funds at its disposal for this purpose were
very limited;-and, in not a. few cases, the officers of the depositories
had, out of their private means, to provide fbr the safety of the public
money intrusted"^to their care. The securities they adopted were such
as circumstances forced upon them, and were sometimes quite original
in their character. One depository in the western country that I visitedin 1849 reminded me more strongly of what Robinson Crusoe's fortification may be supposed to have been, than anything I have seen either
before or since. A short description ofit will be proper for the benefit
of posterity, if not for the enlightenment ofthe present generation.
The chief tavern in the town was the building beheved to afford the
best security, and an apartment adjoining the bar-room w a s made a
depository of the treasure of the United States. Immediate access
from the bar-room to the depository was shut off by closing the door
of communication, and, as further security, the parti tion-wall .was lined
with boards ; but as the glass lights in the communicating door were '
left uncovered, in order that the keeper of the public treasure mighty
when in the bar-room, see into his own apartment, a determined burglar could, in a few minutes, have forced his way in.
The entrance Into the depository was through a back passage under
a stairway. Every person who attempted to enter had to stoop tinhe was almost double, and then he found his farther progress obstructed
by a grated door, fastened by an iron chain in such a way that it could
not be opened except by main force, or with the consent of the subtreasurer. When in the depository, the citizen who had business fcherefound it divided into two apartments by a temporary partition. One of
these was lighted by a single window, defended by iron grates of no>
great strength. In this clivision of the room the officer kept the chief
part of his silver in boxes; screening the boxes themselves, as well'
as he could, from pubhc view, by covering them with a wooden
casing, somewhat resembling in form a giant coffin. In the other division of the room, being that to which there was entrance under the
stairway, there was an iron safe, in which the depositary kept his gold
and so much silver as he could store therein. Around this apartment
ran a low gallery, constructed by the depositary expressly that, in case
of attack, he might, if in danger of being overpowered below, retire
above, and shower down upon his assailants stone bottles and other
niissiles of this kind,, of which he had provided an abundant store..
He' slept in this room, and guns, pistols, and pikes completed his assortment of weapons, offensive and defensive.
In this fantastical fortification was kept, for years in succession, hundreds of thousands of dollars of the United States nioney, simply because Congress had made no appropriation to provide anything better.
This was iiot in an obscure part of the country. It was in Jeffersonville, Indiana, imriiediately opposite to Louisville, the largest city iH>
Kentucky,
Ex. Doc. 2
17



258

REPORT ON THE FINANCES.

In my special reports I have given an exact description of each depository that I have visited. That at Boston is the only one with
all the strength and security which a depository ought to have, when
it is intended to be a place for the permanent safe-keeping of milhons
of the public money. At the other chief depositories the provisions
for safety may be said to be good, though, such as to admit of improvement: Such improvements as would be of a costly character
can be deferred till the time comes for altering the public buildings in
those places, or for erecting new ones in their stead.
It has been resolved to build a number of new custom-houses. If,
in each of these, adequate provision be made for the safe-keeping of
such funds, as may be there collected, and brought there from other
plaices, a moderate appropriation by Congress will enable the department to make all the necessary arrangements for the proper keeping
ofthe public money in the present depositories.
It is ,a proposition too plain to require proof, that in the treasury
offices at least as good provision should be rnade for the safe-keeping
of the public money as brokers and bankers deem necessary for the
funds in their possession. At present, our twenty-four public depositories contain about half as much specie as our twelve hundred banks;,
but there are in some of the depositories less adequate provisions for
the safe-keeping of large sums of gold and silver than the banks deem
necessary for the keeping of relatively small sums.
*'2d. Whetherthe books, accounts, and returns are kept in that
accurate and uniform manner which the law prescribes."
In the treasury offices the business of account-keeping is much
more simple than it is in large mercantile establishments. The depositaries have nothing to do with profit and loss, and other factitious accounts. All their main books are in reality so many cash-books, in
which the daily receipts are entered on one page, and the daily payments on the page opposite. In the large depositories, where there are
several cash-receivers, cash-keepers, and cash-payers, several cashbooks are required, and these are all so arranged as to serve as checks
on one another. In the smaller depositories, where there is but one
officer, and where the transactions are small, a single cash-book is all
that is necessary.
Besides these cash-books the officers keep letter-books, registers of
drafts drawn on them, receipt-books, &c. ; but all these are mere
auxiliaries to their cash-books, or records ofreceipts and payments.
Throughout the depositories one principle is adhered to in keeping
the a.ccounts, though the number of books kept necessarily varies with
the extent and nature ofthe business done at each. In all that I visited
I,found the books and returns kept in such a way as to make their
transactions easily understood, though in some of the smaller ones the
accounts and moneys of the officer, as a treasury depositary, w^ere not
kept as distinct as they ought to have been from his accounts and
moneys as a collector of customs, or as a land office receiver.
. In the large depositories the cash is balanced daily; in the smaller,
generally about once a week.
.
'
**3do Whether the examinations which the 12th section of the law




REPORT ON THE FINANCES.

259

requires are regularly made, arid in such a manner as to fulfil the intentions of the law."
•
. This section declares that, in addition to the examinations to be ma;de.
by special examiners, as provided for in the l l t h section, ^*it shall
be the cluty ofeach naval officer and surveyor, as a check upon the
assistant treasurers, or the collector of customs of their respective districts; of each register ofa land office, as a check upon the receiver of
his land office; and of the director and superinterident of each mint
and branch mint, when separate offices, as a check upon the treasurers
respectively ofthe said mints, or the persoris acting as such, at the close of
each quarter of the year, and as much more frequently as they shall be
directed by.the Secretairy of the Treasury to do so, to examine the
books, accounts, returns, andmoney on hand, ofthe assistant treasurers,
collectors, receivers ofland offices, treasurers of the mint and each
branch mint, and persons acting as such, and to make a full, accurate,
and faithful return to the Treasury Department of their condition."
At Washington city, D. C , Pittsburg, Pennsylvania, Cincinnati,
Ohio, Nashville, Tenriessee, Richmond, Virginia, and Buffalo, New
York, there are no officers resident charged with this duty. The depositories in those places are subject to examination only by special exariiiners appointed by the Treasury Departmerit. In the other depositories visited by me the periodic examinations required by the 12th
section, and which by order from the Treasury Departrnent are to be
made once a month, are made in such a manner as to fulfil the intentions of the law, excepting a few of the smaller depositories in which
this duty has been neglected, but in which, there is reason to believe,
it will be neglected no longer.
"4th. Whether the amount ofmoney in each depository corresponds
with the amount which the books and returns call for."
In each depository I found ihe amount of money which the books and
returns called for, except that at Pittsburg. In that there was a deficiency of $9,956 62, caused by a robbery committed some time previous.
The money there was kept in an unfinished building, in such'a way
as to invite aggression. The architect had placed a vault in the room,
but it was intended only for the safe-keeping of books. It was constructed of thin walls of brick, unlined with iron. It had two iron
doors, but only the outer one had any fastening, and that was of the
most common construction.
Mr. Hastings, the collector of customs and depositary at Pittsburg,
as he was on his way after night-fall to his home in Allegheny City,
was attacked by foot-pads and nearly murdered. They took from him.
his watch, nine hundred dollars in money, (his private funds,) and the
key of the vault. On the same night the public money was abstracted ;
but as the robbers shut the door of the vault, and locked it after they
had attained their object, it was not known till next morning that a
robbery had been comniitted.
.
Having been informed of the inadequacy of the defences in the custom-house at Pittsburg, the Treasury Department had authorized the
collector to employ two watchmen, though the sum then in the depository wasnot large. Two watchmen were accordingly employed, but.



260

\

REPORT ON THE FINANCES.-

, they'proved unfaithfuT to their trust. One of them was drunk and
asleep, perhaps had been drugged : the other is strongly suspectea of
having aided in the robbery.
There will be no loss to government, as the bonds given by the depositary will cover the amount abstracted; but the loss will fall heavy
ori a worthy man.
Some useful lessons may be derived from this mishap; If the double
lock and key system, which is in use in the large depositories and
some ofthe smaller ones, had been in use in Pittsburg, the foot-pads
-would have had to assail two men instead of one in orderto get possession of both keys, and there is little probabihty that both ofthe holders
of the keys would have been at one time in such a place or places as
tp invite an attack.
Again: public depositories should be so constructed that the money, in
them will be secure, even if the watchmen employed prove unfaithful
to their trust. They should be so strong, and constructed in such a
way, as to bid defiance to any attack which may be made upon them
by any combination of burglars in the length of time burglars would
have to operate. / T h e depository at Boston is the only one that at
present fully answers this'description.
" 5th. Whether anything further can be done to promote the convenience of those oflficers whose duty.it is to receive, keep, pay and
transfer the public money, and also the convenience of those to whom
payments are to be made." •
At some of the depositories some inconvenience is experienced from
the want of suitable scales for weighing gold and silver, and various
little conveniences might be supplied to the others which would greatly
facilitate business. To enumerate them here would be tedious, and,is
unnecessary, as what is wanted at each depository is mentioned in my
special reports. A moderate appropriation is all that is required for
strengthening the present depositories so as to make them secure from
fire, thieves and burglars, and fit thetn up with every desirable convenience.
^'6th. Whether anything more can bedone to facilitate the transfer
of the pubhc funds from place to place, and to lessen the expense
thereof."
In a well regulated treasury system, all unnecessary transfers of
public funds will be carefully avoided. At present the government is
occasionally under the necessity of makihg some transfers simply because the securities against fire, thieves and robbers, at the places
wdiere the money is collected, are not deemed sufficient. Transfers
from these motives will be unnecessaiy, if the depositories be strengthened in the manner above recommended.
Itwill probably be advisable before long to establish a depository in
Minnesota, and another high up the Missouri, if the Kansas and Nebraska Territories shall be settled as rapidly as is anticipated. This
will save the risk and expense of transporting part of the money collected at the land offices in the far west to the present depositories at
St. Louis and Dubuque, and afterwards carrying it back again to defray the expenses of Indian agencies- and other charges against the
United States government in those distant regions. .
.




REPORT ON THE FINANCES.

261

Where transfers of the pubhc money are actually necessary, they
can, in most parts ofthe country, owing to the facilities which railroads
and steamboats afford, be made from one depository to another with
• great despatch and at a very small expense. But even this is, in mariy
instances, made unnecessary by the use of transfer drafts.
For example: A person in Washington city wishes to pay a sum ot
money in New York.- He deposites the gold or silver in the treasury
office at Washington, and receives an order in return, for an equal
ainount ofgold and silver on the assistant treasurer at New York. In
this way the governnient is saved the expense of bringing gold and
silver from New York to Washington city, and private individuals the
expense of carrying gold and silver from Washington city to Nevir
York. The government is perfectly secure, for it does not issue the
transfer draft till the gold or silver is actually paid into the treasury
office. The private individual runs no risk, for the gold and silver on
which the draft is drawn is actually in the assistant treasurer's office.
At the same time, these drafts are for such amounts that they do ribt
become a part of the circulating medium. They are simply.contrivances to prevent the unnecessary transportation of specie from place
to place.
, .
To a considerable extent, the cost of transporting the pubhc funds
from one depository to, another is already avoided by' means of these
transfer drafts, and will be to a greater extent as soon as the system is
more generally understood.
..
. .
Immigrants and others are now subject to sorae risk and expense in
carrying money intended for the purchase of lands far into the inte-rior. , There the money is paid into the land offices, and then it has to
be brought back by governnient to some one of the depositories before
it can be applied to the public service. This carting and recarting ofmoney might be avoided by a provision that parties wishing to
purchase lands might make payment for the same in advance at any
depository, and receive a certificate for the amount, which certificate
should be receivable in full payment at the land office therein designated,
if presented withiri a stipulated period. There would be no more danger of such certificate becoming a " circulating medium" than there is
ofthe scrip now issued by the land office becoming such. To a certain extent this principle has already been-acted on. If made general,
it would prove a convenience both to the gbvernment and to those
wishing to purchase public lands.
This principle might be applied more extensively, and has been
already in some cases. Merchants in inland cities—such, for example,
as St. Louis and Cincinnati—may occasionally find it more convenient
to make their payments of duties at the seaports through which the
goods are introduced into the country, than at the places where they
actually reside. Those engaged in the construction of railroads-, also,
though the iron imported from abroad may be consigned to the far
west, may find it mbre convenint to pay their duties at the seaports
in the east, whence they derive most of the capital for making their
railroads. If allowed to pay their duties at the port of importation,
they would be saved the expense of carrying the money to the west,
and government saved the expense of bringing it back again.



.262

^

REPORT ON TflE FINANCES.

It is a fixed principle of pohcy with the United States government,
to grant every facihty that can be granted with propriety to those
having payinents to make into the public treasury; and though much
has already been done in this way, all, perhaps, has not beeri done that
might be done.
. There is one way of making transfers of the public funds which appears to be highly objectionable. It is that of assigning transfer drafts
to bankers, brokers, and others, and allowing them the use of the money
for such time as it may be supposed will compensate them for the expense of transporting specie from orie depository to another.
An experiinent of this kind was made during the Mexican war, but
-it was followed by such consequences as to give httle encouragement
to repeat it. In October, 1850, however, this mode of making transfers
on time was reduced to something like a system. In the twenty-eight
monthstbat ensued, the transfers made in this way amounted in the aggregate to between fitteen and sixteen inillion dollars, and the money was
out ofthe treasury depi^sitories for an average ofabout sixty days. In
some cases, security in the fbrm of deposites of stocks was taken from the
broker or banker employed to make the transfer; but in other cases no
security was required.
At the commencement of the system, some'seventy or* eighty days
were allowed for carrying money from New York to New Orleans; but
the tirne was gradually prolonged, so that from one hundred to one
hundred and thirty-five days were consuined in transporting the public
money from the depository at New York to the depositor}'' at Washington city.
In one instance a Mr. Wm. Minor, the president of an incorporated
company in Ohio, was six hundred and four days in transferring
$25,000 firom the dejiository at Boston to the depository at, New Orleans. This same gentleman, on the 2d November, .1850, received
$100,000 from the depository at New York, with the ostensible purpose
of transferring it to the depository at New Orleans ; but the mone}' has
never yet reached the depository at New Orleans, and it is to be feared
never will. "^ .
.
. .^ . •
Under this system, governinent funds were transferred without direct
cost tO" government; but the ordinary expense of transporting gold and
silver by railroad and steaniboat is so. sinall, especially when express
companies are the agents, as to make all that can be saved in this way
unworthy of consideration.,
The, law requires that when transfers ofthe public money are ordered,
they shall ''be promptly and faithfully made." There is nothing in the
,law to prevent brokers arid bankers from being employed in. making
such transfers; but if those brokers or bankers do, when public money
is put into their hands for transfer as public a:gents, use the said inoney
" b y way of investment in any kind of property or inerchandise, or
lend it, wdth or without iiUerest, or deposite it in any .bank," they render
. themselves hable to all the penalties set forth ih the 16th section ofthe
' act of August 6, 1846.
If any clerk in the departriient, or other special agent appointed to
convey money^frotn one public depositbry to another, sbould st:op on
the way, arid instead of being six days, be six months in the perform^




REPORT ON THE FINANCES.

263

ance ofthis duty—emiploying in the mean time the public funds in his
private speculations—the impropriety would be obvious to all. Not less
is the impropriety when this is done by bankers and brokers acting as
such agents.
The favoritism to which such a system may lead is also an objection to it. By properly timing the transler drafts, so that one shall lap
in with another, the permanent u^e of bne, two, or three million dollars
might be given to official favorites.
Another objection to this system of transfers on time is, that under it
there is a continual-temptation to order transfers; not because they are
required b y t h e public service, but because the agents employed in
making them will thereby be benefited.
Under the system of credit transfers, the monthly amounts appear to
have, been about three times as great as they were under the previous
cash system. Under the .cash S5^stem the transfers to New Orleans
were about $38,000 a month; under the credit system they swelled
to $227,000. In hke manner were they increased at Washington city
from $135,000 to $225,000 a month.
If the principles ofthis mode of doing business be correct, the whole
ainount of money to the credit of the Treas.urer of the United States
. may be kept rolling through the country, exposed to all the vicissitudes
that attend the precarious business of brokers and bankers. • Then,
every object Congress had in view in passing the constitutional treasury act will be frustrated.
When the present administration came into power, it took the means
to correct this evil. All those persons who had been employed in
making transfers of the public money on time, were required to pay up.
In this way sums, large parts of which might have been lost, have been
secured to the treasury. The only sum now outstanding is the $100,000
taken from the depository at New York, more than four years ago, to
be transferred to New Orleans. For the recovery of this a suit has
been instii:uted.
It is for Congress to decide whether additional legislation is necessary
to prevent, at some future day, a. recurrence to the systein of transfers
on time. Perhaps a close examinatioii would show, that requiring
certain things to be done, and not at the same, time providing proper
means for doing them, has in this, as in other instances, led to a departure from the principles if not. the letter of the act of 1846.
There are seasons in which a Secretary of the Treasury has to exert
great firmness to avoid deviating from the strict hne of duty. Owingto.the nature of our paper money system, our banks are (even the best
of them).occasionally exposed to great pressure. If in such cases they
can, by any contrivance, get possession of the money in the public
treasury, it will afford them temporary rehef. It would be thought
strange if a farmer or mechanic, wdien hard pressed by his debts, should
apply for the use of the public money. But banks and brokers think
themselves entitled to privileges not enjoyed by farmers and mechanics.
Hence in times of money pressures, (produced b y t h e overtrading of
the banks,) the Secretary of the Treasury is liable to be importuned by
committees from these institutions, or their friends, who are loud in
their declarations of the evils that will ensue to the country if they be




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REPORT ON THE FINANCES.

not allowed the use of the public funds. If the principle of making
transfers on time be correct, the banks may be accommodated with the
use of the public inoney to almost any amount, and for ari indefinite
period. But even supposing such a proceeding to be legal, its policy
is questionable. Let it once be understood that the Treasury Department is to stretch forward a helping hand to the banks in times of exigency, and those exigencies will be of frequent occurrence.
Perhaps, in addition to the legal provisions already existing, a resolution requiring the Treasurer to give once a year a statement of each
transfer made during the year, with the name, of the person and the
time employed in making it, would be all that would be riecessary
to prevent the misapplication in this way of the public funds.
"7th. What disbursing officers keep deposites in the depositories,
and what the balance to their credit; and, on the other hand, if any.
disbursing officers neglect to deposite, how they keep the public moneys
in their hands."
In my special reports I gave the names of the disbursing officers that
kept their funds in the depositories that I visited, with the amount to
the credit of each. Ifound that in those neighborhoods the disbursing
officers, with but few exceptions, kept the money intrusted to their
charge in the public depositories. In some instances, as in parts of
Arkansas, officers residing at a distance from any depositor}^ kept their
funds in the iron chests of the merchants, with the understanding that
they were not to be used by these merchants. In other cases it was
reported that eertain disbursing officers deposited in banks the public
moneys intrusted to their- care, and checked on thera as they would on
their private funds. None of the officers who were said to pursue such
a course were under the control of the Treasury Department.
Under the United States Bank and State bank deposite systems, disbursing as well as collecting officers were allowed to employ in their
private speculations the pubhc funds intrusted to their care. The
consequence was, that very large sums were thereby lost to the public
treasury. To prevent such losses in future w^as one of the objects
Congress had in view in passing the act of August 6, 1846.. The
penalties it imposes on disbursing officers who lend the public money,
use it fbr their private" purposes, or deposite it in banks, are just as
severe as those it imposes on collecting officers. But while the law
provided suitable places of deposite for collecting officers, it made none
distinctly and explicitly for disbursing officers. These, and other defects in the law, were pointed out by Mr. Walker in three of his annual
reports as Secretary of the Treasury; and also by Mr. Meredith when
he filled the same office. But this produced no new action on thepart
of Congress, and as a consequence the disbursing officers were left to
do pretty much as they chose_with the pubhc money. Some of them
conscientiously obeyed the law in all its parts, providing iron chests
and other safeguards at their own expense. Otheis complied with the
provisions of the law so far only as to themselves seemed convenient
or was deemed by them expedient. Not a few, as there is reason to
believe, deposited the money, not, indeed, in incorporated banks, but
with officers of these institutioris, or with private bankers and brokers,
receiving, either directly or indirectly, some compensation for its use.




REPORT ON THE FINANCES.

265

If all disbursing pfficers should pursue this course, the whole of the
pubhc revenue would, not at one time, but in succession, pass into the
possession ofthe banks. Itwould there be exposed to risk of loss from
bank failures. It would be made the basis of new expansions of paper
currenc}^ which rnust inevitably be followed by new contractions. It
would lead to the payment of public creditors, not in gold and ^silver,
but in bank notes.
It is obvious that unless disbursing as Avell as collecting officers can
be made to obe)^ the law, it never can produce the full effect intended.
Duly impressed with the importanceof this, the present administration,
soon after it came into power, made provision, by virtue ofthe authority
vested in it b}^ the sixth sectionof the act, of suitable places of depbsite
for disbursing officers in the.depositories in which the Treasurer keeps
his account. They have now therein every proper convenience which
the ba.nks could affbrd them, and have no longer an excuse for violating
or evading the law.
It is true that disbursing officers residing in some distant parts of
the country cannot have the benefit bf these depositories, ,and that the
duties of others are of such a character^ that they have to carry- the
public money with them in their travels. The duty of seeing that
these disbursing officers obey the law will devolve on the heads ofthe
clepartments to which they are respectively attached. Such of-them
as keep their funds, in the treasury depositories will require no such
close .supervision.
The depositaries that receive the money of disbursing officers, and
pay out tha same, find that they can perform this duty w^ith much more
ease than, without experience, would have been supposed to be possible.
* "Sth. Whetherthe different requirements of the law, and the treasury regulations made in pursuance ofthe law, are strictly adhered to,
including that provision which requires public officers to credit the
United States with any premium received on drafts."
Ln none ofthe depositories that I visited had anj^ drafts been sold for
a premium.
>
In the large depositories I found the different provisions of the law,
and the treasury orders issued in pursuance thereto, strictly attended
to. In some ofthe smaller ones they have not been so carefully observed, but will, it is to be hoped, be more exactly obeyed hereafter.
These treasury orders, the object of which is to promote method in
business and insure an orderly keeping of the public money, are not of
so much importance in the small depositories as in the large; but they
all form part of one systeni, arid we cannot have different sets of rules
for their government.
,
Great advantages have been found to result from that treasury order
. which requires the specie to be kept iri ari orderly manner. Where it
is duly observed, the amount of money in a depository, though it be
eight or ten milhon Sj can be determined, within a small sum, in a few
minutes; though it, of course, takes time to verify the account, by
counting or weighing the contents of each bag, box and parcel.
,• So careful are the officers ofthe large depositories to guard against
mistakes, that bags of gold having on them the treasury seal are re


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REPORT ON THE FINANCES.

ceived by the banks without counting or weighing them. After having
been out of the depositories for weeks, and after having passed from
bank to bank, they are frequently brought back with their seals unbroken ; but they are never received, back into the depository without a recount.
Against losses from fire, thieves and burglars, the government has
security in the strength of its buildirigs, vaults and sa.fes, in the peculiar construction of their fastenings, and in the watchmen employed.
For every receipt and every payment vouchers are sent to Washington, and every receipt and every payment is duly audited.
Once a week each depositary makes a return to the Secretary ofthe
Treasur}^, and also to the Treasurer of the United States, of his receipts and payments during the week, and the inoney on hand at the
closeof the week.
Once a month, at all the depositories except those at Washington
city, Nashville, Cincinnati, Pittsburg, Buffalo and Richmond, the books,
accounts, and money on hand are required to be examined b}^ officers
designated by law fbr that purpose, who make their returns to the Seci^etary of the Treasur}?" and the Trea^surer of the United States.
The depositories at the pLices where there are no officers resident
required by law to mike periodic examinations of them, are, in common with the other depositories, examined from time to tirne by special
agents appointed, by the Secretary, ofthe Treasury.
Mistakes may occur under an}^ system; but in such a manrier are
the accounts ofthe officers ofthe different depositories checked by the
different bureaus in Washington city, that rio mistake of any moment
can long remain undetected.
In, former years many losses occurred through public.officers applying the"^ public money to private uses, and not being able to repay it
when the specrilatioiis in which they engaged proved unfortunate.
Against abuses ofthis kind t.he constitutional treasury law provides
severe enactments. Ifan'y depositary should be bold enough to transgress them, he would be sure to be detected in the periodic and other
examinations of his office.
If any depositary. should, through. carelessness or misconduct, lose
any part of the inoney intrusted to his care, the governinent has security in his own bonds and those of his sureties.
Since the law was passed, hundreds of millions ofgold and silver
have passed through the depositories, aiid not one cent thereof has
thereby been lost by government. If any losses have been sustained
through collecting, disbursing, or transferring officers and agents, such
losses have, been occasioned, jiot by adhering to, but by departing from,
the constitutional treasury systein. ,
This system has now been in operation for between eight and nine
years.
The first act was passed July 4, 1840. At that tiine the banks, in
the greater part of the Union, had suspended specie payments. The
pubhc revenue was deficient, and it was necessaiy to have recourse to
the issue and re-issue of treasury notes in order to complete the public
payments. The government had to contend with all those difficulties
that attend on changes in the fiscal sj^stem of a large country. New




REPORT ON THE FINANCES.

267

places had to be provided for the" safe-keeping of the public funds, and
new modes bf business adopted. The' difficulties it had to surrnount
can be properly appreciated by those only who know with what tenacity
persons long in office chng to estabhshed forms. But, notwithstanding
all it had to encounter, including an active opposition from some of the
most powerful interests in the country, the system worked well. In
those parts of the Union in which the banks coritinued to pay specie,
the public receipts and payinents were made partly in gold and silver,
aild partly in convertible paper, in the proportions then prescribed by
law. In those parts in which the banks had suspended specie payments, the receipts and payments of. the govemmeni: were in gold and
silver, and thus the legal standard was preserved, though the common
currency was degraded below that standard. This rneasure facilitated
a general return to specie payinents.
In August, 1841, owing to party pohtical changes, so much of the
act of July, 1840, as prohibited deposites in banks, and the receipt and
payment of baiik notes, was repealed ; but so rnuch of it was retained '
as prohibited public officers from converting to their own use, or lend-,
ing in any way, the public money intrusted to their care..
On the 6th of August, 1846, the law of July, 1840, was re-enacted
with aniendments, but due provision was not made to carry it into
effect. A sufficient appropriation was-not made fbr properly fitting up
the depositories; and though disbursing officers were, in commori with
others, prohibited, under severe penalties, firom lending, using for pri-,
vate purposes, or depositing in banks, the pubhc money intrusted to
their care, or from pa3ingto the public creditors anything but gold and
silver, no places were specially provided fbr therii iri which to d(?posite
their funds. This has led to great irregularities. In not a few cases
the government has been collecting gold and silver from the people fi^r
the benefit of the bcinks, arid through the agency of its disbursing officers, and the banks employed by them, has been paying the public
creditors with bank nptes instead of the legal moriey of the United
States.
Notwithstanding the imperfect manner in which the law was carried into effect, it did much gobd. , All the receipts for lands,
customs, and other public dues, were in gold and silver, arid treasury notes; arid all the payments by the Treasurer of the United States
were in gold, silver, and treasury notes. In this way a circulation of gold and silver was created—a limited one, indeed—-chiefly
from the public depositories to the.banks, and back again from the
banks to the public depositories. But, as the banks are the heart
of our practical mpnetary system, keeping them sound, or in a state
approaching to soundness, is achieving an object of great moment.
The good effects of the constitutional system are to be judged of, not
so much by the amount of solid money it causes to be retained iri the
treasury, as by the stream ot gold and silver which, under it, is coristantly flowing into the treasury, and the other stream which is. constantly flowing out. The aggregate is the whole amount of receipts
;and payments by government in the course bf each year.
It was a time of war; large loans were necessary. They were all
effected without' calling in the agency of bank'notes and bank credits ;



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REPORT ON THE FINANCES.

and all the important and extensive fiscal operations ofthe United States
were carried on without disturbing in the least the action of the banks
or the merchants. Loans of bank credits to the amount required in the
Mexican war would have deranged everything.
In other ways the system has done much good. Through the increased production of gold and silver, the specie level has been raised;
but in tiines of prosperity the paper level rises above the specie, just
as naturally as oil rises above water. The banks have expanded greatly;
and the cause that they have not expanded more, is to be found in the
constitutional treasury system. If the public money had been deposited with them, they would have made it the basis of new issues and
new discounts. Our importations of foreign commodities would have
been much greater than they have been, and the attempt to pay for.
them would have drained the country of its specie. The constitutional
treasury system, and that alone, has saved the country from scenes of
inflation and speculation, such as we had in 1835-'36; which vvould
riecessarily havebeen followed by scenes of distress and disaster, such
as we had from 1837 to 1843. This truth is admitted by many who
were once the active opponents of the system.
Some complain of the money in the treasury dffices as lying dead and
unproductive; the only use to which, in their opinion, gold and silver
should be applied, being that of supporting paper credits. But the
mbney in the treasury.offices is no more dead, and unproductive than
are the goods in the warehouses of the merchants, or the grain in the
granaries of the farmers. In a country such as ours there ought to be
somewhere a reserved fund of gold and silver, and no more appropriate
place can be found for such a reservoir than the United States treas.ury.
So much of this money as is appropriated to mint uses, is, in reality, so
much devoted directly to comrnercial and not to governmental purposes.
Thrbugh its means some fifty millions ofgold and silver coin are
annuall}" thrown among the people, with a promptness which, under .
any. other arrangement, would be impossible.
" Deduct from the money in the treasury the amount appropriated to
mint uses, and it will be found that no exorbitant sum remains for a
government whose jurisdiction^extends over three million square miles
of territory, and embraces within its bounds twenty-five millions of
people.
.
,
It is true, that by transferring^this money to the banks the operations
of those institutions would for a time be greatly extended. But to
what extent would the advocates of such a pohcy desire to see our paper
credits increased? According to their returns nearest to January 1,
1854, the banks had then notes in circulation to the amount of two
hundred and. four millions, while their bank-book credits (loosely called
deposites) amounted to one hundred and eighty-eight millions, and the
sum due to other banks to more than fifty millions. All these are parts
of their current credits; for the bank check serves the same purposes
in wholesale trade that the bank note serves in retail trade, and the
baink draft serves the same purpose in adjusting accounts between
traders in distant towns, that the bank check does among traders residing in one. and the same town. The total ofthe current credits of the
banks was four hundred and forty millions—all resting on specie in




J

REPORT ON THE FINANCES

269

their vaults of the amount of about'sixty millions. If thirty millions in
hard money had been transferred to them from the treasury, and the
banks had increased their issues and discounts in proportion, we
should, instead of four hundred and forty millions of "promises to pay,"
have had six hundred and sixty millions. Under such an inflation, prices
would have been raised so high at home as to make the exports of domestic products unprofitable, while the import of foreign commodities.
would have been greatly increased. Such a drain of gold and silver
would then have ensued, that a general suspension of specie payments
Would have beeri inevitable.
'
.
• No new arrangement or rearrangement of tariff systems can counteract this tendency of an inflated paper currency to <:ncourage iriiports
and discourage exports. Some ofthe years in which our excess of imports has been greatest, have been those in which our duties on imports
were the highest.
In the long run, the bank.s are more benefited by the pubhc money
being retained iri the treasury, thari they would be if it were placed in
. their own vaults. If iri their vaults, it would lead to riew inflations ; if
m the public depositories, more or less of it will come to their aid in
times of eraergency. If the banks think that the amount of gold and
silver in the public treasury is at any time too large, all they have to
do is to diminish their discounts. This wih diminish imports, and, at
the same time, the amount of duties to be paid tp government. Then
the drain of gold fromthe banks to the treasury ceases, and a drain from
the treasury to the banks commerices. This must necessarily be the
result, for government; will have to continue its daily expenditures,
though its receipts from customs should be daily diminished. •
In other ways has the constitutional treasury system' contributed
towards giving banking operations greater stability than they would
otherwise, have possessed.
. .
It is an unyielding law of currency that where there are two circulating mediums of the same denominations, but of unequal intrinsic
value, that which has the least intrinsic value will displace the othero
The reasons, of this are obvious. The inaterial of which gold and silver
money is composed, can be apphed to useful or ornamental purposes in
the arts. The material of which paper money is compbsed cannpt be
so applied. - The bank note performs at home all the fiinctions in exchange whi.ch gold a'nd silver perform ; but it will not perform, them
abroad. The bank note is therefore retained at horae, while the gold
and silver are exported. It is owing to this that iri New England, and
the other States in which the issue of dollar-notes is allowed, there is
so little specie in circulation, corapared with Pennsylvania and the other
States in which the issue of notes of a less denoraination than five dollars is prohibited'.
.
Where the currency of bank notes is firraly established, tliere is.little
active horae deraand for specie, except for transactions of less amaunt
than the smallest bank note allowed tobe issued, and for the occasional
payment of balances due from one bank to another. Under such circumstances, the only effective check on the issues of banks is the demand for specie for exportation. But this is uncertain and irregular,
depending on the ever-varying condition of things at home and abroad.




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REPORT ON THE FINANCES.

As Mr. Nicholas Biddle has said, "the constant tendency of banks is
to lend too much—to put too many notes in circulation." They therefore require a constant check, and this constant check is supplied by
the constitutional treasury system. It operates, not as does the foreign
demand, at uncertain intervals of months and years, but-daily, nay
hourly. Arid the only rational objection to it is, that as a check it is
not half strong enough.
It isnot by the mere modicum of specie in their vaults that the banks
are sustained in their operations. It is by t,he whole arnount of specie
in thecountry. The largerthisis, the more they can draw into their possession by requiririg payment from their debtors. Through the operations of the constitutional treasury system, the amount of specie in the
country has been mbre than doubled. Arid thus, while it has in one
way diminished the number and amount of bank "promises to pay,"
it has, in another way, increased the means out ofwhich the banks can,
if so disposed, make payment according to promise.
Great, indeed, are the benefits which the constitutional treasury system has conferred on the.country. But it cannot do everything. It
cannot prevent or correct those evils which are produced by wars,
causing capital to flow from Europe to Asia, instead of taking its usual
course from Europe jto America. Neither can it correct all the evils
which are inherent in the very nature of our banking system. It cannot compel those who institute banks with no other capital than stock
notes, to pay those notes in full in gold and silver. It cannot keep State
stocks always at par, and thus enable the contrivers of "free banks"
to redeem their circulation pn demand. It cannot cause an abundant
circulation ofgold and silver in those States in which the currency of
small notes is allowed by law, or sustained by custom. It cannot correct the evils that are produced b}^ factitious systems of credit, having
their origin in false principles of banking.
It cannot even prevent expansions and contractions on thepart ofthe
banks. From the nature of things this is impossible. The extent to which
our banks can expand, depends on the amount of products we can sell
abroad, added to the amount we can run in debt abroad. The limit
varies with every great change that ta.kes place iri the political or commercial world. 'So long as we can sell abroad large amounts of our
products at high prices, and so' long as our foreign creditors do not
press us fbr what we owe to them, and are willing even to extend the
amount of credits granted to us, so long there is (beyond the surplus
produce of our own mines) little demand for specie for exportation. So
long, then, can the banks go on increasing their paper issues, raising
prices, inaking money plentiful in every man's pocket, and inducing
every man to run in debt to the greatest amount possible.
But, let a change take place. Let our doniestic exports bring a low
price abroad, or let our foreign creditors press us for what we owe
therii^ or even refuse to grant us new and additional credits. Then a
demand for specie for export commences. Then the banks are obliged
to contract. Then prices faU. Then money becomes scarce; and
debts contracted during the previous expansion cannot be paid.
Those whb suppose that the fluctuations of " a mixed currency" are
no greater than those ofa purely metallic currericy would be, are under




REPORT ON THE FINANCES.

271

an illusion. Requiring banks to pay specie pn demand acts to some
extent as a check, but is not as effective as many imagine. There have
been periods in our history in which our " mixed currency" hasbeen.
more than doubled, while, under the circumstances then existing, the
variations of a purely metallic currency would not have amounted to
five per cent.
A httle reflection will convince any man that it is impossible for a
government to prevent ruinous fluctuations in a currency resting on
such principles. Its varying condition is dependent more on the state
of things abroad than on the state of things at home, and is. therefore
beyond the reach of ordinary legislation.
What, however, the United States government has had power to do
it has done. It has withdrawn the support it used to yield to paper
money banks. By refusing to let them have the public money to work
upon,, and by refusing to receive their notes in payment ofpublic dues
or to pass them to the public creditors, it prevents expansions being as
great as they would otherwise be, and thus diminishes the ruinous consequences of the subsequent contraction. ,
Having separated itself entirely from paper money banks, the United
States governm.ent is no longer responsible for the 'evils they produce.
For the correction of those evils the people must look tb the State governments by which these institutions have been created, and by which
theyare sustained. The action ofthe United States governraent^is
necessarily negative in its nature, and consists in having nothing to do
with the fabricators of paper money. The actiori of the State governments may be positive, and apply the axe to the root ofthe evil.
If the State gbvernments will, after giving due notice of the change
intended, simply prohibit the issue of notes of a less denomination than
ten dollars, the wages of wbrking men will be paid in gold and silver,
the specie basis of the banks be widened and strengthened, and though
fluctuations of paper currency will not be entirely prevented, they will
be less sudden, less frequent, and less violent than they have hitherto
been.
Some inconvenience would attend a change from an unsounci to a relatively sound currency, but itwould be sraall corapared with the evils with
which the country will continue to be afflicted, so long as,a small iiotp
currency is sanctioned or tolerated. The gold now hoarded is probably equal in ambunt to the one, two, three and five dollar notes in
circulation. Prohibit the issue of notes of a less denomination than ten
dollars, and this gold will be drawn from its hiding-places. Suppose
the amount not sufficient, and we can supply what is wanted by detaining in the country the product for only bne-half year of our mines
in California.
'
There is but one way in which we can detain in the country ajust
proportion of the gold of California, and that is by creating an active
demand for it. There is but one way in which this active demand
can be created, and that is by prohibiting the issues of notes of small
denominations.,
'
The policy of many of the State governments has, of late years,
been the very reverse of this. It has consisted in encouraging the
issue of smalinotes by sanctioning the establishment of whatare popu-




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REPORT ON THE FINANCES.

larly called ."free banks," with deposites of stocks and mortgages for
the "ultimate"* security of their issues. This "ultimate" security is, it
may he admitted, better than no security at all. The mischief is, that
it is least available when most wanted. The very causes which prevent the banks frora redeeming their Jssues prbmptly, cause a fall in
the value of the stocks and mortgages on " the ultimate security" of
which their notes have been issued. The " ultimate security" may
avail something to the . broker who buys thera at a discount, and can
hold on to thera for inonths or years; but the laboring man who has.
notes of these "State-security banks" in possession finds, when they
stop payraent, that "the ultimate security" for their redemption does
not prevent his losing twenty-five cents, fifty cents, or even seventyfive cents in the dollar.
In a circulating raediura, we want soraething more than "ultimate
security." We want, also, "immediate" security; we want security
that is good to-day, and will be good to-morrow, and the next day,
and forever thereafter. This security is'found in gold and silver, and
in these only.
If the State governments will persist in encouraging, the establishment of banks in places where, as the people have no money to' deposite
and no business notes to offer for discount, there is no room for legitimate banking; if they will encourage the establishment of banks, even
in comraercial places, solely that their founders may get the profits of
small-note circulation, the United States government, however it may
regret the evil, cannot prevenl; it, and the laboring classes in these
States must continue subject to all the losses and disadvantages to.
which they are exposed under such a system.
It is marvellous that, with our own mines yielding so abundantly, no
effort is made b y t h e State governments to place our currency on-a
better basis. To the working classes the influx of gold has proved a
curse rather than a blessing, because it has led to a new paper- money
inflation, by which the prices of everything they have to buy has been
raised in a higher ratio than have been the wages they receive.
Leaving it to the State governments to remove the evils which are
of State governraent creation, the United States governinent has every
induceraent to adhere closely to the principles of fiscal policy it has
adopted.
Of the evils that are avoided by guarding against improper connexions of bank and State, a striking example occurred last suramer. A
draft for the unprecedented amount of seven raillion dollars vvas issued
on the treasury office at NewYork, in fulfilraent of an appropriation
made by Congress. In one hour and a half the whole amount was
paid in gold; and it could have been paid in half an hour, if the parties
entitled to demand it had been ready to receive it.
If the banks had been the fiscal agents ofthe United States, the money
would, in the first place, have been made the basis of new issues and
new discounts to the amount of many millions. Then, after notice
had been given that the government would want the money, months
of preparation would have been necessary to meet the demand. It
would have been necessary for the banks to curtail their circulation,
and call in what they had lent to merchants and speculators. By




• REPORT ON THE FINANCES.

273

this- process very extensive trains of commercial operations would
have been injuriously affected. But as the money was not in the
banks, but in the treasury—as it existed riot in the form of paper credits, but of gold and silver—as no loans, discounts, or paper issues had
been based upon it—this large fiscal transaction had no disturbing
effect on commercial operations. If a demand had been made on
the banks at that juncture for seven million dollars to send abroad, it
w^ould, in addition to other demands for export, arising from other
causes, have produced a disastrous.convulsion.
' Of the excellent workings of the system, we have further proof in
what has occurred in paying off the public debt. The United States
Bank never made a loan to government without bringing distress on,
the mercantile community, and inflicted even greater evil on the public
at large when it was made the agent for reimbursing the holders of
public 'Stocks. In the voluminous documents appended to the report
made by a committee of Coiigress in April, 1832, continual reference
is made to changes in the operations of the United ^^tates Bank, rendered necessary by government reclairaing its deposites for the purpose
of paying off'the national debt. The mother bank and each of its
branches had to shape proceedings, not according to the demands of
commerce in their'respective neighborhoods, but so as to throw funds
on particular" points. The whole course of exchanges was thus deranged, and pressures and serrii-panics produced from Boston to New
Orleans. When the governraent firially did, through the agency ofthe
• bank, make payment, it made it not in gold and silver, but in bank
. credits. After the stocks were redeemed, there was not one ounce more
ofgold or,silver in the vaults of the banks or the pockets of the people
than there was before. The whole transaction was a mere transfer of
credits from one individual to another, or from one bank to another,
and a transfer which may have done more harm than good; for the
creation of a new bank credit in one city will not atone for the destruction of an old bank credit in another city.
. How different is the action ofthe United States governrnent in paying off the public debt under the constitutional treasury systera. No
one train of comraercial operations is in the least degree injuriously
affected by it. There is no curtailment of circulation, no, interference
with the natural course of exchanges, no calling in of loans and discounts. When payraent of the public debt is raade, it is made not
with mere credits, but with solid capital; and with capital in its most
available form for general commercial uses, namely, gold and silvercoin. With every portion of the public debt paid off, the amount of
gold in the vaults of the banks and the pockets of the people is increased e.
In this way, since the present .administration came into power, it has
paid out some twenty or thirty.millions iri gold and silver.
So in the payment of the interest on the public debt. If the banks'<
are fiscal agents, the whole ol the payments amountto nothing more
tha:n a transfer of credits from one account to another. But every payment of interest. on the public debt made, under the constitutional'!
treasury system, increases the amount of the precious metals in the '
vaults ofthe banks, or the pockets ofthe people.
So with the other expenditures of government. If the banks are'
Ex. Doc. 2
'IS



274

•

REPORT ON THE FINANCES.

fiscal agents, they pay the public creditors, not with circulating capital,
but with circulating debt, for.this is the true character of the circulating medium the banks create. Under the constitutional system, the
public creditors are paid with circulating capital, for such is gold and
silver.
If it be objected that the government can payback tothe people*
nothing but what it has previously.received from the people, this may
be admitted. But it is not one ofthe least merits of the constitutional
system that it has, b}^ its own action, so increased the stock of precious
metals in the country as to sustain, not only its own operations, but, to
a.certain extent, the operations of the banks, and also of private individuals.
'
'
The present troubles in the money maiket are owing chiefly to the
following causes:
1. The rapid extension, under a fresh supply of gold, of a paper
money banking system which rests on principles radically unsound,
especially in sanctioning the issue of notes ofsraall denomiriations.
2. The wars in the East, that have caused capital to flow from Europe
to Asia, instead of taking its usual course from Europe to America.
. 3. The attempts to make in a few years numerous and extensive
lines of railroads, which would, in reason, require many years to complete them.
4. Extensive speculations in wdld lands, caused by reducing the
price of the public lands, and by other measures, which have thrown
into the market in a few years as much land as will supply the demand for cultivation for many years.
If there has been any excess of imports, that excess has been caused
wholly and solely by excess of bank issues. It is only a link in the
chain of effects, hke extravagance in living, and all the other evils
which are the consequences of paper currency inflations.
Not one of the causes singly, but the whole four combined, have
produced the high rate bf interest. To suppose that any mode of managing its fiscal concerns which the United States government might
adopt could counteract such causes, is a folly of which no rational
man will be guilty. Nothing but the constant influx of gold from California has prevented general bankruptcy; arid if the regular supply
from that quarter should be interrupted for only a few months, it would,
so tensely has credit been strained, be followed by the most disastrous
results.
It is no more in the power of the general governinent, by any fiscal
system it may adopt, to counteract causes of,such a nature as those
above mentioned, than it would be to correct the evils that result from
the want of industry, economy, and prudence on the part of individuals.
But if the constitutional treasury system is faithfully carried out in all
its parts, it will produce the fohowing effects:
1. It will increase the amount of gold and silver in the vaults ofthe
banks and the.pockets of the people.
: !
2. .Though it cannot control the banks, it will, to a certain extent,
check them in their expansions, and thus weaken the force of their
subsequent contractions.
3. It will prevent those losses which were so frequent in fornier



REPORT ON THE- FINANCES, '

•275-

years, and which are the necessary consequences of suffering public
officers intrusted with the public funds to apply them to their piivate
uses.
''
•
4; It wili give the government, at all times, the control of its own
funds, so that it can apply thera to the public service just when and
w^here it chooses—a control it could not have if it should deposite the
public.money in the banks, and the banks should lend it to their customers.
5. It will prevent those derangements of banking, .exchange, and
eommercial operations which are always caused by governments effecting large loans in bank credits, and by pa3dng off the public debt
through the medium of bank agency.
6. Though it cannot^ prevent frequent explosions of banks resting on
insufficient capital, and conducted on wrong principles, it wih, it is
believed, unless under very extraordinary circumstances, prevent a
general suspension of specie payments.
, 7. If a general suspension should unfortunately occur, it will afford
a standard by which the depreciation of the currency can be exactly.
• ascertained, and.greatly facilitate a return to a better state of things.
" T h e less governraent has to do with banks, and the less banks
have fo do with government, the better for both," ifit be not an adage,
ought to be one. " E v e r y inquiry I have made," said Mr, William
Jones, the first president ofthe Uriited-States Bank, "has entirely, convinced me that every formidable difficulty with which the bank (that
is, the Uriited States Bank) has had to coritend, has been produced by
its agency for the government,-and particularly the too rapid reduction
of more than eighteen millions/of the public debt between the months
of June, 1817, and November, 1818." It was the connexion of bank
ahd State,that caused the Bank of England to suspend specie payments
in 1797, and to continue in a state of suspensiori for more than twenty
years. It was the connexion of bank and State that caused our own
banks to suspend specie" payments in 1814, and again in 1837, both
which suspensions were followed by many years of coramercial affliction and pecuniary embarrassraent. In ho country has a general suspension of specie payments occurred, except such as has been caused
by the connexion of bank arid State.
The coristitutional treasurj^ system has now been in operation for
nearly nine years, under circumstances of peace and war, of payment of
specie by the banks and of non-payment, of deficient revenue and of
surplus revenue,, of negotiation of loans, and of paying off of loans. No
evil that has befallen the banking, the commercial, the manufacturing,
the agricultural, or the other interests pf thecountry, can fairly be
attributed toits operation. Each succeeding year has afforded additional evidence, not only of its feasibility, but of its being the system
that is best adapted to the wants ofthe government and ofthe people.
W e cannot depart from, it without departing frorn the principles ofthe
constitution. Every proper means ought therefore to be taken to bring
it as near to perfection as possible, arid to make it the permanent system
of the nation.
'
,
I remain, very respectfully, yours,
WM. M. GOUGE.
Hon. JAMES GUTHRIE,

Secretary ofthe Treasury, Washington City) JD* Co




276

REPORT

ON. THE

FINANCES.

No. 31.
Statement exhibiting the amount ofi coin and bullion imported and
exported annually firom 1821 to 1854 inchisive; and also the amount of
importation over exportation, and ofi exportation over importation, during
the same years.
Coin and bullion.
Years endingImported. ,

$3, 064,890
.1821
3, 369, 846
1822
5,097,896
1823
8,379,835
1824
6,150,765
1825
6,880,966
1826
8,151,130
18.27
7,489,741
1828
7,403,612
1829
8,155,964
3830
7, 305,945
1831
5,907,504
1832
7,070, 368
J 833
17,911,632
1834
13,131,447
1835
13,400,881
1836
10,516,414
1837
1848
17,747,116
1839
5,595,176
1840
8,882,813
1841
4,988,633
1842
4,087, 016
9 months to June 30, 1843 - 22,390,559
5,830,429
Year ending June 30, 1844
1845
4, 070,242
1846
3,777,732
1847
24,121,289
1848 . 6,360,224
1849
6,651,240
1850
4,628,792
1851
5,453,592
1852 • 5,505,044
4,201,382
1853
1854
6,758,587

September 30.

Total

285,438,702

Exported.

Excess of im- Excess of exportat'n over portat'n over
exportation.
importation.

$10,478,059
10,810, 180
6,372,987
7,014,552
$1,365,283
8,932,031
4,704,533
2,176,433
8, 014, 880
136,250
8,243,476
4, 924, 020 '"'"2,"479,"592
2,178,773
5,977,191
9,014,931
5, 656, 340
251,164
2,611,701
4,458, 667
' 2,076,758
15,^834,874
6,653,672
6, 477,775
9,076,545
4,324,336
4,540,165
5,976,249
14,239, 070
3,508,046
8,776,743
8,417,014
465,799
10,034,332
4,813,539
20,869,768
1,520,791
376,215
5,454,214
8,606,495
3,905,268
22,214,265
1,907,024
15,841,616
1,246,592
5,404,648
7,522,994
29,472,752
42,674,135
27,486,875
41,197,300
334, 355, 370

112,361,545

$2,413,169
7,440,334
1,275,091
2 781,269
753,735
1,708,986

3,181,567
5, 045,699
726,523
4,536,253
127,536
^ . 9,481,392
2,894,202
24, 019,160
37 169 OQl
23,285,493
34,438,713
161,278,213

F. BIGGER, Register.
TREASURY DEPARTMENT, Register's Qffice, November 24, 1854.




REPORT

ON

THE FINANCES.

277

No. 32,
Gold and silver coinage at the Mint ofi the United States in the several years
firom its establishment, in 1792, and including the. coinage of the branch
mintsfirointke commencement ofi their operation, in 1838, to September 30,
1854. •
Years.

1793.
1794 .
1795.
1796.
1797 .
1798 .
1799 .
1800.
1801 .
1802.
.1803 .
1804.
1805 ':
1806.
1807.
1808,
1809.
1810.
1811.
>1812 .
1813 .
1814 .
1815.
1816.
1817.
1818.
1819.
1820 .

1821 .
1822.
1823 .
"1824 .
1825 .
1826.
1827 .
1828 .
1829\
1830.
1831 .
1832 .
1833.
1834.
1835.
1836.
1837.
1838 .
1839.
1840:
1841 .
1842 .
1843.
1844 .
1845.
1846,




Gold.

.Silver.

$71,485 00
102,727
103,422
205,610
213,285
'317,760
422,570
423,310
258,377
258,642
170,367
324,505
437,495
284,665
169,375
501,4^5
497,905
290,435
477,140
77,270
3,175

50
50
00
00
00
00
00
50
50
50
00
00
00
00
00
00
00
00
00
00

242,940 00
258,615 00
1,319,030 00
189, 325 00
88,980 00
72,425 00
93,200 00
156,385 00
92,245 00
131,565 00
140,145 00
• 295,717 50
643,105 00
714,270 00
798,435 00
978,550 00
3, 954,270^ 00
2,186,175 00
4,135,700 00
1,148,305 00
1,809,595 00
' 1,355,885 00
1,675,302 50
1,091,597 50
1,834,170 50
8,108,797 50
5,428,230 00
3,756,447 50
4,034,177 50

$379,683 80
79,077. 50
12,591 45
330,291 00
423,515 00
224,296 00
74,758 00
58,343 00
87,118 00
100,340 50
149,388 50
471,319 00
597,448 75
684, 300 00
,707,376 00
638,773 50
608,340 00
814,029 50
620,951 50
561,687 50
17,308 00
28,575 75
607,783.50
1,070,454 50
1,140, 000.00
501,680 70
825,762 45
805,806 50
895,550 00
1,752,477 00
1,564,583 00
2,002,090 00
2,869,200 00
1,575,600,00
1,994,578 00
2,495,400 00
3,175,600 00
2,579,000 00
2,759,000 00
3,515,002 00
3,443, 003 00
3,606,100 00
2, 096, 010 00
2,333,243 00
2,189,296 00
1,726,703 00
1,132,750 00
2,332,750 00
3,834,750 00
2,235,550 00
1,873,200 00
- 2,558,580 00

Aggregate.

$442,168 80
181, 805 00^
116, 013 95
535,901 00
636, 800 00
542, 056 00
497, 328 00
481, 653 00
345, 495 50
358, 983 00
319,756 00
^ 795,824 00
1,034,943 75
968,965 00
876,751 00
1,140,208 50
1,106, 245 00
1,104,464 50
1,098, 091 50
638, 957 50
20, 483 00
28, 575 75
607, 783 50
1, 313,394 50
1,398,615 00
1,820,710 70
1,015, 087 45
894, 786 50
967, 975 00
1,845, 677 00
1,720, 968 00
2,094, 335 00
3,000,765 00
1,715, 745 00
2,290,295 50
3,138,505 00
3,889,870 00
3,377,435 00
3,737,550 00
272 00
7,369,
178 00
5,629,
800 00
7,741,
315 00
3,244,
838 00
4,142,
181 00
3,545,
005.50
3,402,
347 50
2,224,
920 50
4,166,547 50
11,943,780 00
7,663,647 50
5,629,
6,592,757 50•

278

R E P O R T ON THE FINANCES.

No. 32—Continued.
Years.

1847
1848
11849 ..'
1850 ....-.•
1851
1852
1853 .--.1854 .. o

„
'
„
:.
Total - - . . . .

Silver.

Gold.
$20,221,385
3,775,512
9, 007, 761
31,981,738
. = . 62,614,492
56,846,187
46,998,945
66, 302,388
...

00
50
50
50
00
50
60
86

350, 092,954 46

$2,374,450
2, 040,050
2,114,950
1,866,100
774,397
999,410
6,996,255
14, 072,400

Aggregate.
00
00
00
00
00
00
00
00

100,290,026 90

$22,595,835
5,815,562
11,122,711
33,847,838
63,388,889
57,845,597
53,995,200
80, 374,788

00
50
50
50
00
50
60
86

450,382,981 36

F, BIGaERj Register.
TREASURY DEPARTMENT, Register's Qffice, Novemher 21, 1864.




No. 33.—Statement ofi the amount ofi gold ofi domestic production deposited at the Mint ofi the United States and its branches to
\ September 30, 1854=.
MINT OP THE UNITED STATES, PHILADELPHIA.
Periods.

Virginia.

1H04 to 1827. . . .
$427 000
1828 to 1837
518,294
1838 to 1847
57 886
1848
129 382
1849
65 991
1850
.^...
69,052
1851...
83, 626
1852
52,200
1853....
16 700
1854 to Sept. 3 0 . .
Total

1,420 131

N. Carolina. S. Carolina.

Georgia.

$110,000
2,519 500 $327,500
152,366
1, 303,636
19,228
109,034
4,309
102 688
759
43 734
12,338
49, 440
4,505
• 65,248^
3,522
45,690
16, 900

$1,763,900
566, 316
3,370
10, 525
5,114
2,490
3,420
1,912
15,900

$12,400
16,499
3,497
2,739
307
. 126

524,527

2,372,947

35,568

4,365,870

Tennessee. Alabama. N» Mexico.

,
Various
sources.

Oregon.

California.

.
..-. =
$45,493
3,670
2,977
1,178
• 817
254

54,389

$13 200
21,037

•x

$44,177
$682
5,841, 439
32,889
31,667,505
5, 392
46, 939, 367
890
814 • 49,663, 623
3,632 .52,732,227
30,869,180

00
00
00
00
00
00
05

144
326

•'$110,000 00
5,063,500 CO
2,623,641 00
241,544 00
5,767,092 00
31,790,306 00
47,074,520 00
49,821,490 00
52,857,931 00
30,918,680 05

o
O

39,920 226,268,704 05

13, 535

217, 397,518, 05

44,299

5 213

$13,535

Total.

•

a

BRANCH MINT AT NEW ORLEANS.

Ul

1838 to 1847.'....
1848
"
1849
1850
•
1851
1852...
1853
1854 to Sept. 30..
Total........




•

.

$741

$14 306
$37, 364
1,488 . .
2,317
423

$1,772
947

\

. 741

16,217

.

$61,903
6,717
. 4,062
3,560
1,040

39,681

'2,719

77,282

$1,124
669,921
4,575,567
8,769,682
3,777,784
2,006,673
863,592

00
00
00
00
00.
00
83

20,664,343 83

$3,613
2,783
894

,
7,290

$119,699
12,593
677,189
4,580,021
8,770,722
3,777,784
2,006,673
863, 592

00
00
00
00
00
00
00
83

20,808,273 83
CO

280

REPORT ON THE FINANCES.

No. 34.
Lstimates ofi the amotint ofi gold and silver in the United Staies at difierent
periods.
Year.

Specie in cir- Specie in the Total in the
culation.
banks.
counfcry.
MiUions.

1816.... o
1819 „
1819
1820
18-29
3830
•.
1830
1833.1833
1836
3837.... ..,...'
1838
1839....
1840
1841
1844
:..
1845
1846..
1847

8
8^
10
8
12
4
25
35
52^
42
50
35 to 45
50
52
55.
85

1848.,
.1849.
18501
1851
1852 . . . „„=.„.
1653
o -..
1854




MiUions.
$15 to 19
• 29
15^
19^
22|
22
35
30|
25
40
38
35
.
45
33
35
50
44
>42
35

66
77
109
138

46
43
45
,48

181

60

Millions.
$22^ to 26
37
31i
32
23
42|
29
65
73
87
83
70 to 80
100
96
97
120
112
120
154
186
204
236
241

Authorities.

Crawford and Gallatin.
Crawford
Congressional report.
Gallatin.
Woodbury.
Gallatin.
Sanford.
Congressional report.
Taney.
Woodbury.
Woodbury.
Woodbury.
Hazard, (Commercial Register.)
Woodbury.
Gouge, (Journal of Banking.)
Hunt, (Merchants' Magazine.)
Bank returns and estimates.
Bank returns and estimates.
Bank returns and estimates —
(Constitutional treasury began
to operate.)
Bank returns and estimates.
Bank returns and estimates.
Bank returns and estimates. ,
Bank returns and estimates
Estimates.
Estimates.
Bank returns and estimates.

REPORT ON THE FII^fANCES.

281

NOTE.—For the following reasons, it is impossible to arrive^at indisputable conclusions in regard to the amount of specie in the country at
any one period.
1. tFp to the year 1821 no. account was required at the customhouses ofthe amount of specie imported and exported.
2. From prudential reasons, many merchants, especially those of
foreign origin, are disposed to conceal the amount of their transactions
in bullion; and much specie is brought in by immigrants, of which no
return is rnade to the custom-houses.
3. Much silver has been brought in overland from the Mexican dominions; of the amount we have no return that can be depended
upon.
, .©
4. The annual loss on coin in circulation by abrasion is matter of
conjecture.
5. The amount of the precious metals consumed in manufactures,
in gold and silver ware, and in.plating and gilding, is not known. According to the" census returns for 1840, the amount consumed in this
way in that year was four millioiis. In other years, according to estimates, it has amounted to as much as ten miUions. But how much of
this consisted.of old materials worked over again, and how much of
new bullion, must be left to conjecture. That would be a moderate
computation which would make the amount of gold and silver ware,
and gilded and plated ware, in the United States, three or four times
the amount ol coin.
6. The returns from the mint are no criteria of the amount of coin
in circalation, because, for a long peripd foreign coins constituted a
large part of our meta^lUccurrency, and in many years the chief business of our mints has been that of fabricating coins for exportation.
7. The extent in which bank notes displace specie, varies with each
year, and in different parts of the country.
8. As the banks make their returns on different days, or difFerent
hours of the same day, the same pieces of gold and silver may figure
successively in the accounts of several banks. In this way one million
may be made to appear as two millions, and five milliohs as ten or fifteen millions. It is said that in old times the banks used to lend their
specie to one another, in order that each inight in its turn make a good
' show to the legislature. It is even said that with this object, specie in
one city used to be placed temporarily to the credit of banks in other
cities. When the quantity of specie in the country was-small, the
temptation to resort to such contrivances was greater than it is at
present.
When due allowance is made for the difficulties that attend such inquiries, it will excite no surprise that authorities differ widely as to the
amount of specie in the country at given periods. In 1819, the amount
in the banks was, according to Mr. Crawford, twenty-nine millions ;
while, according to a report by a committee of Congress, it was only
fifteen and a half millions. In 1830, the amount of specie in circulation was, according to Mr. Gallatin, ten. millions, and in the banks
twenty-two milhons; while, according to Mr. Sanford, of the United
States Senate, the amount in circulation was only eight. miUions, and
in the banks only fifteen millions. In 1833, the amount in ^circulation



282

REPORT ON THE FINANCES.

was, according to Judge Taney, (then Secretary of the Treasury,) only
four millions, and in the banks twenty-five millions; while, according
to a report made to Congress, the amount in circulation was twelve
millions, and the aniount in the banks thirty and two-third millions.
But, to whatever extent authorities may^ differ as to the amount of
specie in the country in different years, they agree in two most important facts : First, that the amount of specie in the country up to the
year 1830 was very small; and, secondly, that it has of late years been
considerably increased;
The estimates for the years succeeding 1844 have been made oh the
following principles:
.
1. The estimate in Hunt's Magaizine, that the amount of specie then
in the country was one hundred millions, has been laken as the basis.
For various reasons, which it would be tedious to enumerate, it is believed that this estim.ate is as near the truth as any that can now be
made.
.
'
2. The increase or decrease in each year since 1844 has been estimated by taking into account the imports aind exports of specie, according to the custom-house returns, and the amount ofgold and silver
from our own mines received at the mint and its branches.
3o It has been supposed that the gold and silver brought in by immigrants and others, of which no returns have been made to the customhouses, and the amount ofsilver received overland from Mexico, will
-balance the amount exported, ofwhich no returns have been rnade to
the custom-houses; also the amount consumed in inanufactures, and
the annual loss on coin in circulation by abrasion.
Of course, it is impossible, in an inquiry like this, to arrive at anything like absolute certainty. But the whole of the facts abundantly
support the following conclusions:
'
1. That it is in the power of the United States and State governments, by their combined action, to cause specie nearly to disappear
from circulation. To effect this object, all that is necessary is to
sanction the issue of notes of small denominations, receive bank notes
in public payments, and let the banks have the free use of the public
funds. From 1821 to 1831, inclusive, a period in which paper money
banking had the undivided support of the Federal and State governments, the impo.rts of gold and silver, though they amounted to more
than seventy-six millions, were exceeded by the exports in the sum of
about three milhons and a half There was, as there is every reason
to believe, less gold and silver iri the Uniied States at the close of this
period than there was at the beginning, though, in the interim, the population had greatly increased.
2. That it is in the power ofthe United States and the State governments, by their combined action, to,increase the amount of specie in
the country to any amount that is desirable. About the year 1832^
the United States government made some change in its policy, and
.while the exports of specie from 1832 to 1838, inclusive, were about
thirty millions^ they were exceeded by the imports in the large sum of
forty-five millions.'
Wheaiever there is.an effective demand for specie, it flows.in abun-




REPORT

ON THE

FINANGES.

2.8.3

dantly. In 1843, the amount imported was nearly twenty-three millions'; and in 1847 it was still greater. If we retain permanently but
a small proportion of the specie imported from foreign countries, and
received from California, it is owing entirely to the excessive use of
banknotesand other forms of bank credit.
N. B.^—The estimatesfor 1854are founded on returns of deposites at
the mint and its brancbes, and of imports and exports, up to September
80, the returns for thedast quarter of the year not having been received.




284

REPORT

ON THE FINANCES.

No. 35.—Statement showing ihe number of disbursing officers haviiig public money to their credit
to the returns made f o r
Boston.
Date of
returns. o .
o
2;

Amount.

N e w York.
0 ••
0 (D
. 0

Amount.

Philadelphia.

0 s;
. 0
0

Amount.

*JBaltimore.
0 ^

0 s

Amount.

, 0
0

8

".7'
7
7
7
6
7
8
8
8
9
10

8.3,984
79,585
88,185
57,228
17,618

'is'

'92*424'62*
108,132 17
8 123,006 54
107,315 27
102,568 94 .... .$25,699*98*
'ii' 101,889 28 4 32,799 98
11 104,233 10
4 22,157 96
11 96,580 92
5 30,729 64
12 140,111 96
6 22,926 62
12 116,313 55
19,306 25
14 185,824 04 *'9' 87,330 68
8 98,111 01
177,405 73
'il'. 150,893 45 9 76,274 04
•7

160,231
145,684
156,853
130,007
118,487
132,356
122,059
109,246

53
26
21
10
88
79
09
13

'is* 164*897*43'
12 151,402 39
12 152,025 19
12 106,330 93

'ii* 168*862'51*
132,820
127,817
124,645
112,897
173,297
168,194
127,640
147,786

**9*
9
10
10
10

15
15
16
17
16
23
22
25

240,233 49
180,461 02
256,247,'09
217,175 20
165,126 61
256,836 17
249,230 83
282,885 30

'24'
25
26
26
26
28
29
31

243^2i4'92'
305,222 65
289,662 02
3.13,043 51
277,520 64
290,143 99
324,970 79
310,156 74

2
2

'^7,'815'12'
9,415 12
9,415 12

'"s*

*i7,*2i5*i2*

56,592
57,645
51,806
28,446
21,971

20
94
98
27
19

'63*595*i6*
6L,237 14
52,837 66
52,706
96
12
69,428 54
67,617 98
"is* 57,777 46

*ii*

'64*429*50*
62,387 80
60, .326 70
36,972 54
26,632 71
27,801 04
38,748 98

7
7
7

'i.5 J 363*45*
14,,367
13,382
12,204
15,303
13, .549
20,908
18,474

45
80
49
32
60
69
42

*i5,'864*54*
15,148 63

'iijsii'gi*
'27;22i*7i°
21,686 63
19,324 31
21,729 43'

"7' '27,'252*46*

"s*

'29,'368*6i*
26,741 78
33.630 82
8 28,'511 52
8

•

8

*'&'

"26*388*20*
8, 24,736 02
8 39,559 21
27,184 94
24,910 77
"ei 21,051 48
8 32,851 03
8 27.856 00
8 29,843 63
8 26,048 42
8 40,175 94

'32' 273,* 716* 79* " 8 *
8
34 .338,091 56
8
35 343,932 17
8
36 313,678 OS
8
35 313,561 12
8
32 301,871 37
8
33 355,138 37
8
418,498 66
"7*
"3i' 275*211*53* 7
38 255,362 12
7
34 234,155 53
32 289,236 33
"*7"
"46' 399*146'21* " • * 7 '
38 30^,623 35
7
40 286,710 99
7
40 316,508 90
7
36 304,255 17
7
39 230,478 91
41 272,678 10
45 290,575 96
39 .340,139 45
40 266,778 10 "s*

*46,*i67*36" 33 276,576 61

.30
78 *i4"
91 15
54 14
25 14
42 13
73
19 *i3* *34,'532'86*
13 28,474 19
'ii' {.si* 940*47* 14 36,933 51 40'
119,823
01
14 33,089 44 41 321,507 16
11

* Instructed to receive deposites of disbursing officers Marcli 31,1854.




Ampunt.

284J364'38'

*i4' 175*426*38'

"e'

'is' ise'608*87*

"i'

17 263.220 49
12 263,735 59.

24
84
84
13
44

" 4 ' '91,'881'44'
4 79,310 85
4 71,602 01
6 105,190 40'

11
11
11
11
11
11
11
11

0 «
0

*42;557*i8*
90,066 79
78,786 75 " 4 '
4
78,849 77
4
66,809 30
4
94,809 91
5,
107,942 40
5
169,841 81
5
163,445 09
122,590 20 , 5
114,373 06
"5'
*i6' isi'loi'si* .5
10 67,581 85
166,945 58
139,289 36 "e'
246,077 76
314,985 91

109,626*57*
6 105,319 97
6 95,514 20
6 87,508 24

13
13
13
13
13
13
14
14

Amount.

* ' 5 ' 4^*3,666*77*
5 38,118 67
5 34,556 64
6 100,171 41

"e'

6
6
6
6
4

.

1^

....

10
ii6,'22l'i7'
6 115,283 53
17
6 L04,049 76 '24' '258,* 515'9i'
24
31 . 6 102,737 84 24 275,898 73
1854.
6 98,357 84 25 225,069 51
Jan. 7
6 89,183 87 23 287,648 86
14
21
28 " Q 'si,'432'97'
'25* 2 7 i , ' i 2 i ' i 9 '
31
25 210,483 72
Feb. 4
199,696 83
n18 " Q '6i,"288'76* '25
.25 215,158 49
. 25 " Q '96'345'73* 26 232,305 62
26 262,175 00
' 28
Mar. 4 " 6 '88;996*.56' 26 242,574 07
6 110,313^64 26 259,008 76
11
9 124,18? 49 26 210,795 80
18
9 138,673 67 27 215,583.25
25
9 115,864 37
31
185,794 82
8 109,796 19 '28' 166.594 22
April 8
9 108,922 31 29 229,352 86
15
9 149,005 90 33 343,246 19
22
29 11 160,964 02 34 349,256 50.
May 6 11 146,739 82 36 338,572 25
13 10 143,267 84 36 314,523 80
20 11 18.5,178 47 37 344,625 20
27 11 195,616 84 39 408,187 35
. 31 12 182,164 72 38 383,659 90
39
June 3
367,185 05
10 13 i9i*96i*i4' 41 343,284 94
17 13 237,324 81 41 381,462 52
24 13 223,649 88 42 391,802 34
30 14 208,304 26 42 363,770 18
July 8 14 185,848 48 41 357,440 03
15 14 192,240 34 41 363,772 96
22 14 212,996 45
381,8^3 59
29 14 216,123 48 '42'' 384,279 18
42 390,294 29
31
14*
Au". 5
i94!579'56' 41 340,426 63
12 13 190,1(57 34 41 359,751 11
19 12 199,663 01 41 396-363 45
26 12 195,625 49 41 513^409 58
31 12 179,279 82
507,277 33
'44* 502,856 43
Sept. 2
9 'is' 209,'057'69* 47 559,736 5 9 .
16 14 196,442 75- 43 624,533 26
23 13 210,806 14 44 597,236 51
30 14 182,264 70 46 531,848 50
Oct. 7 13 158,337 57 49. 556.595 84
14 14 216,483 72 45 533.898 48
21 14 179,730 09 48 695.899 62
28 15 188,930 29 50 '60.3,961 07
31 15 177,867 13 50 574,460 87
Nov. 4 15 226,662 69 50 527,466 09
11 15 191,705 86 51 5.53,096 90
18 13 248,752 93 52 624,704 91

0

0 S

55

0

1853.
July 30
Aug. 6 ''2* .$15* 995'60'
3 29,995 00
13
3 29,995 00
20
3 32,745 00
27
31
4 94,695 00 'is' .^'le'/jiis'is'
gppt. 3
10 " 4 * '94*366'64*
....
5 94,166 04
17
5 92,289 79
24
5 91,089 79 'is' '264,'6i4'38' " 3 ' ^5*8*995*48'
30
5 98,204 98
Oct. 8
6 89,284 53
15
6 89,158 97
22
7 83,313 59
29
7 75, .589 77
Nov. 5
7 74,639 27 '22' '224,'406'is'
12
7 72,381 80
19
7 66,603 54 '24' '197,* 354'06'
26

Dec. 3

Charleston.

Washington.

'44,'416*80*
40,456
33,583
33,206
30,245
40,205
29,324
50,786
60,413

62
63
63
79
24
45
27
58

'58!296*i4'
47 391. 28
61,492 31
57,241 85
*53,* 419*87*
'45*899"56*
46,'509 94
45,356 60
47,492 43
43,215 10
43,745 10
46,923 15
'54,*5.22*27*

E E P O E T ON THE

285

FINANCES.

with the depositaries at the foUowing places, andtheamounts so held by each depositary, according
the dates specified herein.
N e w Orleans.
o •
O
.

, Amount.

St. Louis.

•

<U
CJ

Amount.

•

1

2
f5,000 00

1

5,000 00

1
1

5,000 00
/5,000 00

3
3
4

$42,130
36,745
85,098
83,884
98,571

3
23,386 84
3
23,386 84
3 . 23,365 34

5 116,666 23
4
94,912 36
3
64,832 93
3
49;832 93
4
55,864 61
5
23,407 37
5 ' 107,885 77
5
94,367 25
5 106,479 59
5
73,446 76
5
70,899 15
5
26,031 51
7
45,560 10
7
28,132 38
8 109,807 17
8 104,412 96
8
92,189 90
8
83,020 35

3
3
3
3

22,846
21,719
21,719
22,664

50
37
37
37

6
6
6
6

94,910
• 91,125
81,989
84,156

3
3
3
' 3

21,664
21,460
20,860
20,860

37
28
28
28

8
7
7
7

81,948 30
97,600 37
135,363-61
192,076 06

3
3
: 3

20.860
20;860
24,492
25,302
47,883
31,438
35,7.55
39,178
63,288
62,910
90,124
107,978
140,172

28
28
62
17
83
68
76
11
31
53
32
73.
86

7
8
8

10
11
11

161,722
139,523
194,309
149,077
218,230
196,212
237,902
142;741
174,921
178,479
206,522
283,629
247,616

192,220
209,190
252,734
270,058
272,961
240,987
'19' 368.854
18 380;706

31
07
35
50
89
74
05
61

13
12
15

233,644 44
267,040 53
249,306 94

18
: 18
• 18

81
65
81
91
61
64

•

5,000
1
5,000
9
8,233
2
7,986
9.
4,386
. 4,386
4,386
1

5
.5
6
7
7
8
9
10
14
15
15
16
17

19
19
21
22
,22

346,590
387,8.37
323,071
315,530
"284,809
309,210

344,.540
792,769
918,430
939,614
923,328
916,397
*24' 948,616
24 928,349

00
00
48
84
84
84
84

"9'
9
9

'io'

15
16
18

'i9

• 20
52 22
64
74 '23'
15 23
60
96 "25'
10 25
98 27

25 963.199 13
• 25 1 459^111 57
•28 1 413,294 88

27
28
27

Amount,

99
60
9313

56
46
29
16
03
72
38
89
38
96
59
55
72

241,222
317,880
414,177
393,401
330,615

17
31
61
87
63

335,655
322,810
.303,924
372,377

63
73
15
10

514,336 74
522,148 34
500,047 30
817,226 61
907,386 75
711,079 05
396,697 05
352,736,18
388,856 95
325,474 55
398,271 92
444.195 04

c^ t

Zt
0 0

Amount.

0 <x>
. 0
0

1
10
13
. 13

1

$42,130
-303,355
162,627
157 850

02
98
78
80

•

.

41,

495,756 28

60
64

810,076 20
868,355 36

80

920,275 13

,
1

$17,500 00

1

17,500 00

1

16,715 00

1

16,715 00

1

16,715 00

1

14,920 00

1

14,920 00

2

24,920 00

3

28,875 00

^

5
6
8

•

1
1
153,012 75 '- I
2
172,996 75
2
4
310,547 26
4
4

$755
1,000
608
1,108
1,108
4,870
4,835
3,534
3,534
3,389
4,349
10,548
5,074
4,293
3,643
4,838

8

288,308 27

4

10
10
15

309,602 15
294,351 47
289,990 76

16

997,799 98

4
4
4
4
4
4

17
16

238,663 56
198,892 71

18
18
16
15
17
19
20
22
21
23
28
28

300,424
336,338
330,106
305,057
301,956
439,088
401,185
448,233
416,347
478,285
624,085
611,309

83
78
56
53
63
13
74
27
1(1
81
88
70

34
00
89
07
07
39
14
49
49
2
2
67
30 "-2
2
15
3
62
3
27
3
48
3
48

4,479 68
4,739 68
5 890 59
5,501 80
. 4,546 10
4,546 10
3,829 66
5,089 34
"5'
11,616 35
5
11 689 02
3
5
12,245 48
3
5
10,492 .53
3
5
12,008 68
3
5
10,217
40
3
5
11,709 52
5
11,783
10
5
11,159 63 **3* •
5
10,250,71

$3,000
3,000
3,000
3,000
3,449
4,399
5,849
5,849

00
00
00
00
.32
42
42
42

4
•4
4
4
4
'4
4

6,213 27
5,242 91
5,492 93
5,492 93
5,492.93
5,292 93
5,292 93

t Instructed to receive deposites of disbursing officers April 7,1854.
i Instructed to receive deposites of disbursing officers May 8,1854.




Amount.

0

'

02
09
99
04
52

Aggregate.

t Little Rock.

0

0

5

1

It

Amount.

0 Q3

. 0
0

o

t Norfolk.

San Fiancisco.

103

1,100,477 04

117

1,370,261 72

126

1,380,335 58.

158

1,798,595 85

,170
170

1,916,701 58
1,902,010 20

182
184
190
.202
208
208
221

2,466,124
2 949,267
3,544,414
3,533,568
3.228,286
3,013,331
3,217,211

65
95
46
18
98
26
90

286

REPORT ON THE FINANCES.

No. 37.
REPORT OF THE LIGHT-HOUSE BOARD.
'.TREASURY

DEPARTMENTJ

Ofice Ligkt-kouse Board, October 31, 1854.
S I R : I have the honor to submit, in conformity to your instructions, a
report of the proceedings of this board, ahd of the operations of the.
light-house estabhshment under.its management, during the ifiscal year
of 1853-'54.'
-\ • • f
/ f
•• ^ ^ \
The ordinary routine duties of providing and distributing the necessary supplies of oil, wicks, chimneys, cleaning materials, &c., to the .
difierent light-houses and light-vessels-; making examinations and inspections ; estimates of cost of repairs to the different towers, buildings, sea-walls, and vessels, and superintending the necessary repairs ;•
cleaning, painting, numbering, and replacing all the buoys authorized
by l a w ; preparing correct hsts of buoys, beacons, and lights; pubhshing and distributing the necessary notices to mariners of the exhibition
of new lights, and ofthe changes of distinctions of old ones, havebeen
performed, under the general instructions and by special direction from
this office, in an efficient and economical manner by the different district inspectors, local superintendents, and the engineers detailed from
time to'tirne for this service, in conformity to the acts of Congress.
The difficulty in obtaining promptly the • labor and materials necessary for executing works of construction and repair, the high prices
demanded for both, and-the virulence of the epidemic on the southern
coast during a portion of the year, have delayed the commericement of
some, and the completion of other works which the service required
should be executed with the greatest practicable despatch.
Notwithstanding these impediments and drawbacks, the light-honses,
light-vessels, beacons,- and buoys have been put in a more efficient and
satisfactory condition than, i t i s confidently believed, they ever, have
been, before; arid it is gratifying to learn, from the most reliable and
disinterested sources, that the efforts to reorganize, systematize,, and
perfect the light-house estabhshmerit, are highly appreciated by all
^ persons interested in the preservation of life and property on our sea
and lake coasts, and in our numerous sounds, bays, and rivers.,
All the old statioris for buoys have been carefully re-marked ; dupli, cate buoys provided for nearly all the localities, to be ready to supply
the places of those which may be swept away or destroyed by ice and
gales; spihdles and beacons have been rebuilt or repaired at stations
which, in riumerous instances, had been permitted to fall into decaj^ by
long neglect. Nearly all the newly authorized buoys have been provided and placed in their proper positions; and the erection of newty
authorized beacons and spindles has been either completed or com
menced.
. . . .
Special atterition has been giveri to the buoyage of the most important harbors,-fee, on the coast, among' which claiming special notice
are Boston, New York, Delavi^arej Ghesapeake, and Mobile bays and



REPORT ON THE FINANCES.

287

harbors,"Charleston harbor, Hampton roads, the passes of the Mississippi,, Long Island sound and its harbors, Vineyard sound. Buzzard's
bay and harbors, and the harbors generally on the coasts of Massachusetts and Maine..
Buoys of the largest sizes employed in any part of the world, with
various and marked characteristic distinctions, have been constructed
and placed to enable navigators and pilots to reach sdfe anchorages
with their vessels in the most unfavorable weather, and under circumstances which would compel them to keep the sea frequently at great
hazard but for these important aids. The illuminating apparatus in
use in the light-houses and light-vessels has been improved by repairs,
and by substituting new and improved descriptions ; so far, atleast, as
the .means at the command ofthe service from the fund forrepairs and
renovations would permit.
'
The renovations and repairs in this branch have been very general;
but for want of the requisite means they have.been chiefly of a temporary character, desigried to fulfil the immediate wants of the navigating interests, and to serve until a better and more economical description of apparatus can be provided.
In the first light-house district," embracing the seacoast of Maine
and New Hampshire, with the numerous ba3's, rivers, and indentations,
the light-house service has been performed in an efficient and economical manner. The Boon Island, Bear Island, Pumpkin Island, and
Heron Neck hght-houses have been constructed. .A large number of
beacons and spindles have been erected,, and the buoyage ofthe district
placed in a most satisfactory state.
Allthe fog-bells authorized by law for this district have been constructed and placed. (See Table A, and Lieut. Frankhn's report, appendix No. 1, hereto appended.) .
In the second district, embracing the entire coast of Massachusetts,
including Boston bay. Buzzard's bay. Vineyard sound, and their tributaries, the new. buoys authorized have been procured and placed, and
the general works of repairs to light-houses and light-vessels have been
. executed in a very satisfactory manner.
. Various new works are in progress, and the necessary preliminary
steps have been taken towards.the commencement of others. (See,
Table A, and Major Ogden's report, appendi^x No. 2, hereto appended.)
J n the third district, embracing the coastsof Rhode Island, Connecticut, New York, and part of New Jersey, including Long Island sound
and Lake Champlain, a general repair of nearly all the light-houses,
buildings, sea-walls, &c., has been made, under the direction of Major
Fraser, of the corps of engineers, and the other duties of the district,
including an entire remodelling of the buoyage, have been executed by
the district inspector in a highly satisfactory manner.
A large number of lights have been renovated and improved by repairs, and by the introduction of small lens .apparatus for the much
more expensive and less efficient reflectors and lamps. . A very marked
saving ofthe article of oil and of other supplies has been made by the
introduction of smalllenses in the light-houses in Newark bay, on the
North river, and in Long Island sound,: while^ they have, at the same
time, been greatly improved in brilliancy.



288

REPORT ON THE FINANCES.

The new works authorized are eiLher in progress of construction or
are completed, (See reports and Table A, hereto appended.)
The aids to navigation in the fourth district, embracing part of the
coast of New Jersey, the coast of Delaware, and part of Pennsylvania
and Virginia, have been greatly improved during the past year.
The two principal lights of the district (Capes May and Henlopen)
have been refitted with new illuminating apparatus, and the buovage
ofthe Delaware bay and river has been entirely remodelled, under the
direction ofthe present.inspector.
/
The lights in this district, from long neglect, had become remarkable
chiefly for their bad quality; but, by great exertions, they have been
rendered as efficient as the qudity and character of the present apparatus will admit of The buoyage has been put in as efficient a state
as was possible during a part of one season.
When the buoys designated for the few important points yet requiring large ones are constructed and placed, the buoyage of Delaware
bay and river will equal that of any other locality of the same extent
and difficulties.
The usual repairs, improvements, &c., have been made during the
year. (See Table A, Lieut. Biddle's report, appendix No. 3, and Major Hartman Bache's report, appendix No. 4, hereto appended.)
In the fifth district, embracing the coasts of part of Virginia and
North Carolina, and; the coast of Maryland, including Chesapeake
h s j , the Potomac, Rappahannock, James, Patapsco, and York rivers,
the eastern coast ofthe Chesapeake, and the sounds and rivers of North
Carolina north of Cape Lookout, the aids to navigation have been kept
in a very satisfactory state of efficiency, and at a reasonably'small
expense.
Biut few improvements and renovations have been made in the lighthouses in this district, for want ofthe necessary new apparatus.
It is designed, however, to employ in this district, during the ensuing season, as man};^ lenses as can be spared from other parts of the
coast, as substitutes for the dilapidated and expensive reflectors and
lamps at present in use.
A new fourth-order lens has been recently placed in the light-house
tower at Old Point Comfort, in place of- the old apparatus, which consisted of ten lamps and reflectors. The saving of oil effected by this
change is about 900 per cent.; that is, the present apparatus will consume about one-tenth as much as the old one, while it gives a light of
much greater power and brilliancy.
Five lens lights have been introduced into this district during the
year, viz: one first-order, revolving, at Cape Hatteras; one fourth-order,
fixed, at Ocracoke; one fourth-order, fixed, varied by flashes, at Bodie's
island; one fourth-order, fixed, at Old Point Comfort; and one fifthorder, fixed, at Fort Carroll, Baltimore harbor.
The light-vessels in this district, (of which there is a large number,)
fi'om lorig neglect and want of proper care in their preservation, by
ventilation and cleanliness, have required very heayy repairs during the
past year. The illuminating apparatus has, in nearly every case, been
renewed, to the great improvement ofthe lights. Special care has been
taken and attention paid to the buoyage of Chesapeake bay and tribu-




REPORT ON .THE- FINANCES

'

289-

taries, and ofthe Albemarle cove and Pamlico sounds and their tributaries. This latter service had been so completely neglected, for many
years past, in the waters of North Carolina, that it became necessary
to provide an almost entire new set of buoys and stakes for the channels and obstructions in that quarter.
This service has been executed in a faithful and economical manner
by the superintendent of lights at Washington, N. C , under the direction of the inspector ofthe district.
. '
The coasters and pilots are now enabled to run their vessels fearlessly through the tortuous, channels of that difficult navigation.
The decided improvement in the lights of this district within the last
year, is a subject of general remark and commendation ainong all seafaring men who are familiar with the localities.,. The buoyage of the
whole district has bee)i systematized and perfected. (See Table A,
and report df Lieut. Pennock, No. 5, apperidix.)
In the sixth district, embracing part of the coast of North Carolina,
the coasts of South Carolina, Georgia, and a part of Florida, the general repairs and improvements have been made in the lights, towers,
buildings, and vessels, under the direction of the inspector, who, in addition to the onerous duties of his own district, has rendered important
engineering^services in the fifth district.
, Further and more important improvements are in progress^ viz: the
introduction ofthe fourth-order lenses into the light-houses at St. Augustine,, Fla.,. Sapelo, Ga., and Georgetown, S. C . ; a third-order lens at
Bald Head, Cape Fear, and the reconstruction and; improvement ofthe
five beacons which serve as ranges for entering Charleston harbor.
It is also proppsed to substitute the smallest orders of le'ns apparatus
at Oak island. Price's creek, and the other lights on the Cape Fear
river, with the view to greater economy In the consumption of oil and
other supplies, and to the efficiency of the'lights.
.
The new works authorized in this district are either in progress or
preparations are being made for their early commencement.
Much attention has been given to the buoys and beacons in this district; but o\ving to the difficulty of prpcuring those of a suitable character and material fbr the different points on that coast,.there has been
considerable delay in executing this duty.
In the seventh district, embracing that part of the coast of Florida
from Cape':Canaveral to St. Marks, the hghts have been examined and
inspected, and small repairs, made. The buoys in the district have
been properly cared for, and kept in position.
.
•
The epidemic on that coast prevented the completion of projected
works, but it is expected that they will be-resumed at an early day,
and vigorous^ prosecuted to completion.
The Sea Horse (Cedar I^Ceys) light-house was constructed and lighted
while the yellow fever was raging along the coast, but i t w a s not
deemed.prudent to remain longer at" that time in that vicinity, as it
would have been at the risk of loss of life among the mechanic? and
laborers engaged on the works. (See Table A, and Lieutenant G. G.
Meade's report, appendix No. 7, hereto appended.)
Ex. Doc. 2—r~19: •




290

REPORT ON THE FINANCES.

In the eighth district, embracing the coasts of part of Florida and
Louisiana, and the coasts of Alabama and Mississippi, a large amount
of works of renovation and repair has been done. From the general
bad quality of the work as originally executed, this service was rendered laborious and expensive.
The lights have been improved and the consumption of supplies
greatly lessened by the judicious withdrawal from the lanterns of all
unnecessary lamps. , The buoyage of the different channels and har=
bors has received the special attention and care ofthe inspector.
Buoys of the largest sizes, properly distinguished, have been procured for Mobile bar, channels, and bay, and for the^ best passes of the
Mississippi river, which will be placed during the - ensuing season to
serve, with the new beacons, to greatly facilitate.the navigation.
New works have been completed, or are in progress. (See Table
A, appendix No. 8, hereto appended.)
In the ninth district, embracing part of the coast of Louisiana and
that of Texas, the aids to navigation,-hitherto greatly neglected, have
been much improved, and at the same time a corisiderable reduction !
has been effected in the consumption of supplies by the judicious arrangement of the illuminating apparatus, under the direction of the.,
present inspector.
^
The necessary repairs to light-houses, buildings, and vessels, have,
been made, and the buoyage and beaconage placed in a much more
efficient state than' it has ever been before.
The new aids authorized fbr this district have been, completed, or
the necessary preliminary steps taken for an early commencement of
them.
The epidemic in this, as well as ih the seventh and eighth districts,
retarded the operations of the inspector. (See Table A, and Lieuto
Stevens's report, appendix No. 9, hereto appended.)
In the tenth district, embracing Lakes Erie and Ontario, and the Sto
Lawrence and Niagara rivers, the ordinary routine duties of inspection,
examinations, repairs, renovations, &c., have been prosecuted with
vigor.
The additional duties of receiving and distributing the annual supplies to the different light-houses on the northwestern lakes have also
devolved upon the inspector ofthis district.
Numerous new works have been carried on in this district, some of
. which have been completed, and the others are in an advanced stage
towards completion. (See Table A, and the report of Captain Woodruff, apperidix No. 10, hereto appended.)
In the eleventh district, embracing the lakes St, Clair, Huron, Michigan and Superior, and their tributaries, the general inspections, exami»
nations and repairs have been executed. The buoys authorized for
new positions have been procured and.placed, and the channels for
which buoys and stakes had been previously authorized re-marked with
:careo
.
'
"
• A nuri:iber of new light-house structures authorizedto be built for
this district have been placed under contract, some of which will be
completed by the.close ofthe preserit season. The others must be delayed, owing to the short time in each year which admits of the prose-




REPORT ON THE FINANCES.

291

cution of works of this character. Preliminary steps have been taken
to obtain valid titles to the sites of light-houses in all cases in which
they are required. (See Table A, and the report of Captain Sitgreaves,
appendix No. 11, hereto attached.)
In the twelfth district, embracing the entire. Pacific coast o f t h e
UnitedStates, the light-house structures under contract are reported
completed, or that they would be completed in a short time.
The illuminating apparatus and lanterns for fbur first-order, one
second-order, three third-order, and one fifth-order hght-houses, have
been completed and shipped to that coast.
The remaining lights authorized for that coast will be commenced so '
soon as the sites are reported upon, and the plans and estimates can
be prepared.
Buoys have been constructed and shipped to the Pacific coast, and
the inspector has' been instructed to endeavor to procure additional
ones there for placing at all the points authorized. (See. Table A,
hereto appended.)
Careful examinations and measurements have been made of the
outer rock of the Minot's Ledge, Boston harbor, Massachusetts, with
the yiew of,determining the practicability of erecting a permanent and
suitable hght-house at that place, in confbrmity with the terms of the
act of Congress approyed at the last session. No doubt existed in the
opinion ofthe board that the outer rock of the Minot's Ledge was the
proper location for the hght, provided it would afford a suitable, foundation fbr the proposed structure; and this has been satisfactorily determined by the survey alluded to. An accurate representation of the
rock in plan, as well as in sections, has been made, and the board has
approved of a design for the light-house, being a tower of .masonry of the
form of a frustruni of a cone,.'solid for half its height, and corresponding
in altitude and dimensions to a Fresnel light of the second order, and the
drawings and estimates of cost are now in preparation at this office. ,
The plans and drawings for the light-house authorized to be erected
on^the reef of rocks called the Sow and Pigs,^;at the entrance to the
Vineyard sound, are in progress, and it is expected, that the materials ^
for commencing the work wdll be obtained at an early day.
The necessary exaniinations of the site for the light-house authorized
to be erected near Coffin's Patches, Florida, have been made; the
design fbr the structure has been approved ; and the work of preparing
materials has been carried on as far as the appropriation would permit.
This work wiih be continued and prosecuted so soon as the necessary
additional funds are provided.
This light-house is to occupy a most important point, almost midway
between the Carysfort Reef and Sand Key light-houses, on the Florida
reef, and will contribute greatly to the safet}^ of navigation on that
' dangerous coast. ^ (See report, estiinate, &c., of Lieutenant G. G.
Meade, appendix No. 7 .te, is hereto attached.) '
.
The necessary surveys and examinations of the. site for the lighthouse authorized to be placed on Ship shoal; Louisiana, .have been'
completed.
. • •
The appropriatiori made ^'towards the construction" of this work
being too small, it has been deeined advisable to defer the commence-




292

• ,^

REPORT ON THE. FINANCES.

>.

ment of it until a sufficient additional sum is appropriated to enable the
board to have the work commenced and prosecuted to apoint of security against the risk of damage from the' usual autumnal and winter
gales of that coast.
The detailed estimate of cost of construction is submitted in the
annual estimates for the next fiscal year.
The light-houses for the Minot Rock, Sow and Pigs, and Ship shoal,
are to take the places of light-VxCSsels at present stationed to mark these
respective dangers, and will, when completed and lighted, contribute
not only greatly to the safety of naviga:tion, but will reduce the present
arinual expense of maintenance at these three stations.
If the appropriations asked for and proposed according to the estimates be granted, these four important and difficult structures to erect
will be ready, to receive their illuininating apparatus by the close of
1857 or early in the season of 1858,
The printed regulations and instructions for the guidance of light-*
keepers in the performance of their routine and general duties, have
had the beneficial effect of greatly reducing the consumption of oil at
the different lights, which, with the. reduction consequent upon the introduction of the few small lens apparatus which could be provided,
increased the'saving to 14,155 gallons for the current year. This diminution of consumption of supplies will increase .with the introduction
of lens apparatus, both for new lights and for those requiring renovation.
At the present price of sperrii oil, the difference between the expense
'of a fourth-order lens light and one fitted with the usual number of reflectors and lamps for orie year, is about sufficient to pay the first cost
, of the lens. This large saving is independent of the superiority of the
lens apparatus in durability and in producing a much more brilhant
'%ht.
. ^
^
;
With lenses of the fifth and sixth orders, the difference is still more
favorable..
, .
. •
In lenses of the third order, which are superior in efficiency to the
best reflector-lights on our coast, the saving is not less thari as 3J to 1:
That is, 18 lamps consume, per annumo o.
720 gallons.
Third-order lens consume, per a n n u m = . . . — . . . . . 183
do
Difference./...»
. . . - . . : . . . ' . . . . . 537
do
in favor of lens light—requivalerit, at $1 60 per gallon, to $859 20.
The estiniates for the fiscal year 1852-'53,.
' provided for,»= = 349 lights = 3,272 lamps.
Light-house bill August 31,. 1852.. „ _ . . _ 49 lights = 561 lamps.
Light-house bill March 3, 1 8 5 3 . . . . . . . . . . ^ 20 lights = 300 lamps.
Light-house bill August 3, 1854, (afterdeducting doubtful ones)
=-= -. 76 lights = 760 lamps.
494 lights =± 4,893 lamps.
Oil necessary, per annum, for 494 reflector lights».. .195 720 gallons.
For 494 lens lights the consumption would h e . i . . . . . 65,137 gallons.
Difference in favor of l e n s e s . « . ' . . . . » . . . . . . . o..A30,720 gallons.



REPORT ON THE FINANCES.

293

Annual difference of expenditure in money, at $1 60 per
gallon, the present price
$208,932 80
This difference in favor of lens hghts is Tather under than over the
practical results hitherto obtained, but the maximum quantity for lenses
has been stated in preference to the minimum.
:
On the 31st of August, 1852, there were 349 light-houses,and beacon-lights existing or authorized, of which five were fitted with lens
apparatus. .
\
.
' .
By the 30th June, 1856, there will be 510 light-houses and beaconfights, of which notless than 310 will be fitted with lenses, leaving only
200 fitted with reflectors and lamps.
...
This important change will be made without employing any other,
than the.ordinary appropriations for support, renovations and repairs.
I t i s quite probable that the number of lens lights may reach 350 by
the end of the fiscal year 1855-'56.
The large proportion of comparatively small lights on the coast of
the United States requiring to be fitted with lenses of the three smaller
orders only, makes the aggregate first cost of them trifling in comparison with the reflector apparatus of good quality for the same lights, and
favorable to the lens system even on that score. .
> Of the 510 hght-houses and beacon-lights which will probably be
. exhibited by the 30th June, 1856, they will rank about as follows:
Lights^ of the first class
^ --..,----.-.
45
Lights of the second class,
30
Lights of the third class.
- ---../..21
Lights of the fourth class
. . . . . 225
Lights of the fifth class
....-..,.....
....
• 103
Lights of the sixth' c l a s s . . . , - . . . . . . — . . . . . . . . . - - - - . . o . , 86
Total for Atlantic, Gulf, and Lake coast.

510

On the Pacific coast there will be (in California, Oregon.and Wash- •
ington)-—.
,
f.
• '
First c l a s s . . . ^.
-.......:
Second class
.'
...
.
Third c l a s s . . . . . . . . . - .
'
.-...-.-..
'.
Fourth class.
...
...,..-.-.
----.--...
Fifth class
i
Sixth class
..........
,
.....
...
'

-^

'

•

-

;•.

'

•

•

•

•

.

^

•

'

"

.

6
5
5
3
1
1
-

2

1

Making a total of 531 light-houses and beacon-lights, to which should
be added the number of light-vessels, forty-seven,- making a total of
578 lights ; from which should be deducted about • twenty-one lights,
which will probably be discontinued as unnecessary for the interests of
navigation; leaving 557 light-houses, lighted-beacons, and light-vessels,
as the probable maximum number to be provided for annually on. the
entire coast of the United States.
^
-




294

REPORT ON THE FINANCES.

The aggregate amount estimated for this, branch of the public service for the fiscal year ending June 30, 1856, and including 75 per cent.
, of the number (103) of hghts authorized by the act approved August 3,
1854, is $961,998 26 ; and the aggregate appropriations for the current
.fiscal year, exclusive of the lights and pi her aids, authorized at the last
session of Congress, was $845,575 18 for the Atlantic, Gulf, and Lake
coast.
^'
.
,
,
^
The estimate for the next fiscal year, including the hghts andother
aids authorized by the last session of Congress on. the Pacific coast,
amounts to $95,874 2 5 ; and the appropiiations for the current fiscal
year for the same^service, exclusive of the new aids authorized, were
$65,986 25.
• ,
The increase in the estimates for the lights and other aids to navigation on the Atlantic, Gulf, and Lake coast, will be found to be less than
a pro rata, in consequence of the proposed introduction of lens apparatus; and the increase for the. maintenance of those on the Pacific
coast will be found to be at about the same rate as those heretofore
maintained, on that coast, where all are new and fitted, or to be fitted,
with the most economical and approved lens apparatus.
- It is believed that the present estimates for the support of the entire
light-house establishment, and for all reasonable demands of navigation
on that branch of the service, have reached their maximum, and unless
theprice of oil should greatly increase, a gradual reduction may be
annually made hereafter until all the lights are fitted with lens apparatus, when an undeviating aggregate of expense may be established.
Although this report is designed to embrace only matters connected
with the service during the fiscal year ending June 30, 1854, it may
not be amiss to advert to the fact that Congress, at its last session, authorized 103 light-houses, lighted-beacons, and light-ves.sels, of which
number it is supposed that about 25 per cent, may, upon careful examinations and detailed surveys of the localities, be found unnecessary for
the interests of commerce and navigation.
It is confidently believed that the lights now in existence, and those
authorized to be erected, will, with possibly the exception of, the necessity for a few sinall lighted-beacons at points not yet opened to commerce, be ample to rerider the navigation of our present coasts, bays,
sounds, rivers, and harbors perfectly safe for all time.
It is, therefbre, respectfully recommended- that no new light-houses
be authorized fbr new. localities uritil careful examinations and surveys
shall have been made to determine their necessity.
It is quite apparent, too, that many of the lights now in existence
can be dispensed with without detriment to the navigator; andit is desirable that all unnecessary aids to navigation should be dispensed with,
so as to promote both efficiency andeconomy.
:
At hght stations composed of several lights, as a distinguishing
characteristic, a single light, properly distinguished, will subserve aill
the purposes ofthe navigator equally well, if not better.
These changes and improvements cannot be made, however, until
the requisite illuminating apparatus can be procured, and sufficient
riotice. shall have been given to the navigators of the proposed changes.
As oilis'the most important arid expensive item of light-house sup


REPORT ON THE FINANCES.

295

ply, it is considered proper to advert to the limited supply from the
fishing-grounds, its present high price, and to the probable means to
which it may be found necessary to resort in future.
The following prices, which have been paid per gallon duririg the
last twelve years, will show the rapid increase in cost:
In 1841-'42 sperm oil was
1847- '48
do.
1848- '49
do.
1849--'50
do.
1850--'51
do.
1851--'52
do.
1852--'53
do.
1853--'54
do.

0 55' per gallon
07.18
do.
04.36.
do.
11.32
do.
16.63
do.
19.37,
do.
.29.28
do.
38.75

, do. .

And the last purchase-made by pubhc contract for the light-house establishment was at $1 58 per gallon for fall-strained sperm oil.
The most respectable merchants and ship-owners engaged in the
sperm-whale fishery are of opinion that there will be a considerable
advance upon the present price ($1 60 per gallon) for winter oil during
the present year, and that it will probably be as high'as $2 per gallon
at no distant day.
. •
The rapid advance in. the price of this essential article for hghthouse purposes is sa!id to be attributable to the limited and annuallydiminishing supply, arid to the increased demand for it for lubricating
and manufacturing purposes in this country and in Great Britain.
There is so great a demand for oil for the different mechanical purposes and for burning, that many efforts have been made to substitute
various patented articles, under as many naines or titles; but it is believed that no reliable substitute for sperm oil has been found^ among
any of these articles. „.
Numerous experiments have been made to test the practicability of
using lard oil, cotton-seed oil, and some of the various patent oils, both
animal arid vegetable, iri hght-houses; but it is believed that, with the
exception of the colza or rape-seed oil, none of them are suited to purposes of light-house illumination.
, .
The light-houses and light-vessels on the continent of Europe, and in
Great Britain, with few exceptions, are now illuminated by the colza
or rape-seed oil. It has been found, after careful tests and long trials, ,
to be superior in many respects to the best sperm'oil, while its cost is
only about one-half the present price of sperm oil.
This valuable agricultural product occupies an important place in
the economy of the farmers of France, Belgium, Holland, and many
parts of Germany. It is, in fact, the great agricultural staple of ma;ny
^ districts, and from which the farmers derive their entire money income.
In England this vegetable is cultivated, not so much for the production of oil which its seed yields, as for grazing and fertilizing purposes.
In this country it is cultivated to some-extent for grazing and as a fertilizer of the soil. ;
Among the German population of Texas the colza, is cultivated, and
the oil expressed from its seed in sufficient quantities to supply the
domestic wants ofthe cultivators.



296

REPORT ON THE FINANCES,

In Mexico it has been introduced, and it is understood that many
villages, towns, and cities, including the cit}^ of Mexico, are dependent
upon it for oil to light their streets and houses.
There is no doubt that this valuable vegetable could be very successfully cultivated in nearly every portion of the United States; and
the]t even at the present European prices for the oil,, it would proye
quite as remunerative as tobacco, wheat, and Indian corn.
The annual diminution in the supply of sperm oil, and the increasing
demarid .for it for mechanical, purposes, would seem to render, it indispensable that an article of good quality, and adapted to purposes of
illumination, should be found as a substitute for it.
After many years of inquiry and many tests, it has been ascertained
to be most probable that the colza is the only vegetable oil that can be
advantageously used in light-houses.
•.
•
With these facts and results, it is believed that it is only necessary
for the agriculturists of the country to give their attention to the subject to. insure the production of an oil that will be superior to that from
the\sperm whale for purposes of ill u min ation j and which will be highly
remunerative to the producer at one-half the present price of sperm oiL
The' cultivation of this vegetable on a large scale would prove a
great boon to the country, as well as a source of profit to the producers. It would also be the means of rendering us altogether independent of European markets, and of their fluctuations for oil for illuminating our light-houses in case of a failure of the supply from the
sperm-whale fishing-grounds, and also in the event of the interruption
of the fisheries and of commerce by war with a powerful maritime
State.
'
.
'.
Independently of ^these considerations, the great and continued
annual diminution ofthe supply of sperm oil from the fisheries for, many
years past would seem to indicate that the day is not distant when resort must be had to sorhe other source of supply fbr the illumination of
our coasts;
>
' ..
Should the agriculturists of this country not commence the cultivation of this valuable and remunerative product, and should the supply
of sperm oil continue to diminish in the same ratio it has done for some
years past, this government will be red.uced to the necessity of importing rape-seed oil from Europe for the light-house service.
It is believed that this course could be advantageously adopted now,
especially for the use of the lights on the Pacific coast of the United
States, and for the lens lights on the Atlantic, Gulf, and Lake coasts.
Very respectfully submitted. ,
. -'
•
• .^
W.- B . SHUBRICK,
Chairman Light-house Boards
• By order of the Board:
THORNTON A. J E N K I N S , .Lze?^^. U . S . N . ,
EDMD. L . F . HARDCASTLE, Brevet Capt. U. S. A.,
Secretaries.




REPORT ON THE FINANCES.
,

N o . 1. "

297
^

••

September 28, 185^4:.
S I R : I have the honor to make the following report in obedience to
the instructions contained in the circular from ^the office of the Lighthouse Board, dated August 15, 1854.
As the operations during the last fiscalyear embrace all that has
been done under my direction since I have been acting as the Inspector
of the first district, I shall commence at the-beginning, taking as
a guide the list bf appropriations given in the 'f.Reports on the
Finances."
BOSTOISS,MASS.,

1. Buoj'-s on White's and Thom's ledges, and on Pond Island
reef...-.V
...............L....

$300

These buoys have been placed, under-my direction, on the points
designated by the. law, and duplicates are on hand.
2. Narraguagus light-house

..\

$4,000

This light-house was built underthe direction of, the late superintendent ot lights for the State of Maine, and was lighted in. April, 1853.
3. Haddock Ledge b e a c o n . . . . . . . . . . . . . . .

.......

$500

- The appropriation for this work is entirely too small for its erectionj
and my recommendation for an additional appropriation was made too
late for its embodiment in the light-house bill approved August 3,1854,
4. Cape Elizabeth, Seguin, White Head, West Quoddy Heady ^
and Petit Menan, Jones's fog-bells, $2,500 each, amounting t o . .
............\
$12,500
These bells have all been erected.

,

6. Eastern and Western Sisters, near the mouth of the Pis-. .
cataqua river, N. H., spar-buoys......,.
.^....

$160

The buoys have been placed, and duplicates are stored at Portsmouth.
^
.'
6. Rebuilding light-house and keeper's dwelhng. Boon island,
Maine..".. u
1
..................
. $25,000
The stone-work of the tower is finished, and the structure is now
ready for the reception of the lantern arid lighting apparatus, which
are to go out immediately. The tower is 118 feet high, and the whole
will be finished and the light lighted for the first tinie near the middle
of December next, unless something unforeseen occurs to prevent it.
7. Repair of beacon on Steel's ledge

$1,000

I was instructed to examine and report on this. After the examination, I was directed • by the board to postpone any further operations
until next season, when the rep.airs of this and similar, structures in
the vicinity can be made with the same men^and machinery. .
8. Light-house on Heron Neck, Maine.. ^ - -..



.;. - . . . . . .

. $5,000

298

REPORT ON THE FINANCES.

This light-house was erected in 1853, and was lighted for the first
time February 6, 1854.
^
.
9. Buoys, beacons, and spindles, at points on the Kennebec
r i v e r . . . . . . . . . . . .^.

$5,000

Three beacons and five buoys, in and about the mouth of the river,
have been erected and placed with this appropriation.
10. Old Man's Ledge buoy.o.,

....^

;

$500

One large nun-buoy has been placed, and a duplicate has been obtained for it.
11. Entrance of Camden harbor, beacons...

o .. = , . . . . .

$1,000

Two iron beacons were erected, and one buoy placed, with this appropriation.
12. Narraguagus harbor, buoys, &c

^

$1,000

Seven buoys have been placed, duplicates have been purchased, and
one on a ledge seven miles at sea is still to be placed.
13. Pumpkin island hght-house

.........

$3,500

The hght-house has been built during the past season, is now reaidy
for the lighting apparatus, and will be lighted about the 1st of December next.
14. Muscle Ledge channel, between Owl's Head and White
Head light-houses, buoys,, beacons, &c

$4,000

Four iron beacons and five iron can-buoys, with' three spar-buoys,
have been erected and placed with this appropriation.
15. Gouldsboro, four b u o y s . . . . . . . . . . . . . . . . . . . . - . . . . . . . . ' .

$200

The buoys have been placed, and duphcates have been procured.
16. Buck's Ledge
beacon
^iD^

...'

.......,..'.......

$500

The appropriation was too small for the work, and an additiorial appropriation of $2,000 has been made. This work will be carried on in
connexion with that of Steel's ledge, &c.
'
In the season of 1853, various important repairs were made, on different light-houses in the district, and the buoys were taken up, repaired, and replaced, as far as practicable'. Bear island light-house
was also rebuilt.
•
' '
In the season 1854 of the ordinary repairs have been made, and, iri
addition, three keepers' houses been have erected, yiz : at Owl's Head,
Moose-a-bec, and Libby island light-houses.
Very respectfully, your obedient servant,
.
.
; .. W. B. FRANKLIN,
.
.
''
Light-house Inspector, First District. Lieut. T . A. JENKINS,
. Secretary Light-house Board, Washington, D. C.



Table exhibiting all the aids to navigation authorized by Congress prior to March 4, 1853, and the.action taken in each case to
. .
June 30, 1854.
' State.

Maine.

Locality.

Ledge east: of Boone island.
White and Thom's ledges,
and Pond Island reef,
KennelJec river.
Narraguagus (Pond island).
NubbleXCape Neddick) or
York harbor.
Haddock ledge
.
Cape Elizabeth..!.Se.euin
-•
Whitehead
.......
West Quoddy Head
Logy's ledge
. . . ^.....
Eastern & Western Sisters
Boone island
.—..
Steele's ledge
Heron Neck
Kennebec river
Petit Menan.. Old Man's ledge
Entrance to Camden harbor.
Narraguagus harbor...
Pumpkin' island




Date of appro- Sum appropriation.
priated, or
balance.

Description of
^ object.

Buoy .,
Buoys

Sept. 28, 18.50
Mar. 3, 1851

Light-house
do.-.-.

......do......
Aug. 31,1852

Beacon
Fog-bell
do....,

.do.
.do.
-do.
.do.
.do.
.do.
.do.
.do.
.do.
-do.
.do.

'.

!'!""do!!'I'^!!l!-l
Beacon
.
Buoys
Light-house
....
Beacon
Light-house
Buoys, beacons, and
spindles. :
Fog-bell
Buoys
Beacons

.do.
.do.
.do.

Beacon and buoys,. . . . . . . d o .
Light-house

......do.

Action taken.

$150 00 Buoy procured and placed.
. 300 00 Buoys placed on the points designated in the law, and duplicates on hand.
4,000 00
5,000 00

Completed and lighted.
Condemned after examinations and surveys under the direction of the Superintendent of the Coast Survey.
'
500 00 Appropriation inadequate. Buoy placed temporarily.
2,500 00 Bells constructed and set up.' ;
Do.
^ do.
2,500 00
2,500 00
Do.
do.
,
2,500 00
Do.
do.
500 00 Completed.
160 00 Buoys procured and placed.
25,000 00. Stone-work of the tower completed. Apparatus received.
1,000 00 Under construction.
5,000 00 Conipleted and lighted..
5,000 00 Three beacons andfivebuoys have been erected and placed
in and about the mouth of the Kennebec river.
..
2,500 00 Constructed and set up.
500 00 One large nun-buoy' placed, and duplicate on hand.
1,000 00 Two iron beacons erected and one buoy placed.
Seven buoys have been placed,, and duplicates procured;
one yet to be placed on a ledge seven miles at sea.
3,500 00 ' Completed, and will be lighted by the Ist'of December next.

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1,000 00

CO

A^—Continued.

CO

o
Locality,

State.

Maine—Continu'd Between Owl's Head and
Whitehead light-houses.
Goldsborough
^
Buck ledge-V.
Muscongus bay.
New Hampshire.. Mouth of Little harbor
Wiley's ledge and Half-way
Rock.
Rhode Island
Brenton's reef
Goat island

Description of
object.

Date of appro- Sum appropriated, or
priation .^
balance.

Beacons, buoys, &c., Aug. 31,1852

$4,000 00

Buoys
-..do
Beacon
do......
Buoys, beacons, and Mar. .3, 1853
spindles.
Buoys and beacon... Sept. 28, 1850
Beacon and buoy..... Aug. 31, 1852

200 00
500 00
3,000 00

Four iron beacons have been erected; five iron can and three
spar-buoys have been placed, and duplicates procured.
Buoys placed, and duplicates procured.
Appropriation inadequate; additional sum asked.
Inspector instructed to hav^ the buoys procured and placed. .

1, 023 56
800 00

Beacon erected; inspector charged with placing the buoys.
Beacon completed and buoy placed.

Light-vessel
Preservation of lighthouse.
Buoys
Narragansett bay,
Lime R o c k . . . Beacon-light
Massachusetts... East end of Chatham
... Spar-biioys
North and south end of Musdo..
keget Rocks.
Lynn harbor,Dolphin Rocks, . . . . . . d o . . . ^ .
&c.
Light-house ,
Sow and Pigs.

Mar. 3, 1851
Aug. 31, 1852

15,000 00
3,'500 00

Completed and stationed.
Work completed.

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Mar.

3, 1853
do
Sept. 28, 18'56
do.
.do.

Mar.

3, 1853

Near breakwater att
river.
Succonnesset shoal.-

..--..do..

......do

Light-vess

Aug. 31, 1852

Holmes's Hole
Newburyport harbor.
Fawn bar

Three buoys..
Beacons and buoys.
Beacon
«.oo-.x..




Action taken.

.do.,
.do..
. do.o

900
1,000
175
260

00
00
00
00

560 00
30, OO
' O 00

4, 000 00
12,000 00
300 00
2, 000 00.
1, 000 00

Buoys procured and placed.
Completed and lighted.
Buoys placed.
Do,
Do.

,

Surveys completed under the direction of the Superintendent of the Coast Survey; plans and estimates in
preparation by engineer in charge; additional appropriation asked.
.
Site purchased, and deeds approved. Work under contract.
-Under construction by contract; will be ready at an early
day.
.
.
Buoys procured and placed.
Beacons rebuilt and repaired. Buoys procured and placed.
Under repair.

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Connecticut.

New York.

8,000 00

Killpond b ar
Bibb Rock
-,.
Great Ripp
-•
Sand shoal
Off" Nantucket shoals
Baker's island
Race Point.
Gif Poiut Gammon, lighthouse.
Succonnesset Point
Minot's ledge

Light-vessel
,Buoy
J
Buoy-boat
do-..-.-.,....
Light-vessel . . . ^
-Fog-bell
-..-.do.............
Buoy

-do.
.do.
.do.
.do.
.do.
.do.
-do.
.do.

Recommendation to change appropriation to procure bellbuoys.
.
12,000 00 Under construction.
75 00 Buoy procured and placed.
5,000 00 Buoy constructed and placed.
Do
'
do.
5, 000 00
30,000 00 Completed and stationed.
2,500 00 Under contract.
Do.
2,500 00
120 00 Buoy procured and placed.

.do........
Light-house.

.do.
.do.

120 00
80,000 00

New Bedford harbor.
Minot's ledge.
Taunton river
..
Deep-hole R o c k . . . . .

Buoys
'.....
Light-v.essel.... Buoys and stakes.
Beacon..
....

......do......
Mar. 3, 1852
......do-----do

300 00
22,000 00
500 00
600 00

Holmes's Hole h a r b o r . . . . . Three. beacon-lights Aug. 31,1852
in place of one.
Long Wharf, New Haven... Light
- .:- . . . . . . d o
New Haven harbor...
. Buoys..
Mar. 3, 1853
Penfield reef
-do
Buoy.
Race Rock..
do......
Beacon
—
Near Middletown,' in Con- Beacon-lights, buoys, . . . - . - d o
necticut river.'
and spindles.
Pine island
• . - . . - . - - . Fog-signal
.-- . . . - . d o - - . . .
Bay of New York
Two beacons, main
.do.
channel.
Two lights, Gedney's
Do
J
channel.
•
Do.......
Two range lights.
Aug. 31,1852
Swash channel.
Do.,
Iron bell-buoy, Flynn's
knoll.
Horse Shoe reef, Niagara Light-house
Maf. 3,1851
river.

3,500 00

Grave s & H a r d i n g ' s . . . . . . . I Spindles,




.do.

-500
200
150
7,000
,3,000

00
00
00
00
00

1,000 00
6,000 00

30,000 00

45j 000 00

Do
,
do.
.
Plans and estimates in preparation, based upon surveys
made urider direction of this office.
Buoys procured and placed.
Completed and fitting out for her station.
Buoys, &c., procured and placed.
Site examined; under direction of Superintendent Coast
Survey. Appropriation inadequate for a beacon; buoy
recommended.
Site selected, title approved, and proposals received for
construction..
"
Completed and lighted.
Buoys procured and placed.
Buoy procured and placed.
Work commenced.,
Three sites for beacon-lights selected. Buoys procured
and placed.
Directions given to examine and select the site.
Sites selected; titles perfected. Work in charge of engineer of the district.
f Sites for Gedney's channel selected; titles perfected.
I Work in chargeof engineer.
I Sites for Swash channel selected; lands purchased. Deeds
in hands of district attorney.
I iron bell-buoy completed and moored.
Contract annulled. Re-appropriatibn asked.

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CO

CO

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A-—Continued.
Locality.

State.

New York—^^Continued.




Date of appro- Slim appropriation.
priated, or
balance. ,^
$7,000 00
5,000 00

Gardiner's islandPoint au Roche..

Light-hoiise.
.....do..-.

Aug. 31, 1852
.do......

.Hudson river

Six buoys. —-

.do.

480 00

Black Rock pier.,.

Beacon-light-

.do.

600 00

Oswego-

Light-house and pier
do......
repairs.
Fog-bell
...^. I . . . . d o . . - . .
do
Mar. 3, 1853
Light-vessel
Beacon
- . - . Aug. 31,1852
..do
Buoys
do.
Beacon, &c
do
Three small beacons.
do
Ten buoys
-..
do
Beacon
o

Sandy Hook..
Throg's Neck
Sandy Hook
Sag Harbor
Stony Brook harbor.
Genesee river
Hudson river..:
Bay of New York...
Long Island
Carlton Head

New Jersey..

Description of
object.

CO

o
to

Tibbetts' Point light-house..
Buffalo light-house.....-.-.
Newark light-house
West Oyster-bed, Newark
bay, Elbow beacon, Set-oft'
Point, and Passaic river.
Mill reef
Great Egg harbor and Hereford.

5, 000 00
5, 000
22,000
1,150
300
2, 600
1,500
500
300

op
00
00
00
00
00
00
00

Y Beacon-light repairs March 3, 1853

5,000 00

Fog-signal
-.. . . . . . d o . . . . . .
Aug. 31, 1852
do......
Beacon-lights;. bea..do.-.
• con arid fog-bell.
Monument
.do.
.do;
Four buoys

2,500 00
250 00

I .

3, 000 00
4, 000 00
200 00

Action taken.

Under construction.
Site selected, jurisdiction obtained, land purchased, and .
deeds in the hands of the district attorney.
Buoys procured and placed.
Two temporary beacons erected and lighted.- Permanent
structure completed, and ready for illuminating apparatus.
- .
,
•
Work under construction—approaching to completion.
Under contract.
Completed, and fitting for her station.
Under construction, in charge of engineer of the district.
Buoys procured and placed.
Beacon completed and ready for illuminating apparatus.
Sites selected. Work delayed for want of valid titles.
Buoys procured and placed.
Under construction, in charge of engineer of the district.
rSite for Carlton Head light selected; jurisdiction ceded;
< title not perfected, owing to incuriibrances.
I Tibbetts' Point light-house completed and lighted. Work delayed to perfect fog-bell machinery.
Fog-bell procured and placed.
J Beacon constructed and lighted; dumb-beacon construct1 ed; fog-bell placed.Engineer instructed to commence the work without delay.
Buoys procured and placed.

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Delaware...---

Inlet Little Egg harbor...
Absecum bar and inlet. . - .
Delaware bay

.do.
> Buoys . , . . , . . o.-.-.
Beacoris and buoys.. March 3, 1853

Brandywine shoal.

.do.
Preservation of light. house.
Light-house.'
• March 3, 1851
do...-...--.do.-.--.......

Maryland . .

Fishing battery . .
Seven-foot knoll..

Virginia.

Do....
1
Pocomoke sound
Hooper's straits
Fort Carrol
-'
Chesapeake bay
Chincoteague i n l e t . . . . . . .
Metompkin i n l e t . - - - - . . .
Occahannock . . . J
White Point & Elbow Point|
Horse-shoe shoal
Pungoteague creek
Jones's Point...
. ..i.

Fog-bell...-.,
Six buoys
Buoy
Beacon-light..
Fog-bell
.
Buoys.
.do.
....do......
....do......
Buoy
Light-house...
....do
Fog-bell
do......
.-..do
Beacon-lightBeacon.-.. .
Beacon-light.
do
do .
Buoy...
..-.do.
do.
.....do-..-,
Beacon-light.
Buoys
Buoy ,
..

Smith's island
Cape Henry
i-.
White shoal, James river...
Day's.Point.. —--. . . d o . - . .
Point of shoals
... do
Lyon's Creek shoals.do....
Jordan's Point.
do....
Upper Middle
Sand shoal . . . . Hog Island inlet
Potomac river . „ - .
Stingray Point.Rappahannock river
,.
North Caroliria... Middle .Ground shoal,;Beaufort harbor.
Upper Jettee, Cape Fear Light-house .
river.



1,000 00
800 00
8,480 00
3,500 00
5,000 00
2,700 00

Do
do.
^
Do
do.
Buoys procured, and the buoyage of Delaware bay re-arranged and completed.
Work completed.
Completed and lighted.
Contract expired by its own limitation: work commenced,
but abandoned; re-appropriation recommended.
Will be provided in time for the tower.
Buoys procured and placed.
Do
do.
;
.
Completed and lighted.
Procured and placed on board of light-vessel.
Buoys procured and placed.
Do
do.
Do
do.
Do
do.
Large iron buoy constructed and placed.
Under construction.
.
Site selected; valid title not obtained.
Under contract.
Do
do.
Do
do.
Under construction by contract.
Do
do.
Do
do.
Do
do.
Do
- . do.
.
Large iron buoy constructed and placed.

Aug. 31, 1852
2,500 00
do......
. .480 00
do......
80 00
1,500 00
do......
200 00
.do.
160 00
.do.
160 00
.do.
.160 00
do
160 00
do.....
500 00
.....do.....
do...10,000 00
5,000 00
.do.
2,500 00
.do.
2,500 00
.do.
2, .500 00
.do.
5, 000 00
.do.
• 1,000 00
.do.
5, 000 00
;
do..--..
•5,000 00
do
'.
5,000 00
do
March 3, 1853
800 00
...„„.do..--. ^
Buoys procured and placed.
-do.
- Do
do.
• 560 00
.do.
250 "00 Appropriation insufficient; additional sum asked.
.do.
600 00. Buoys procured placed.
do......
200 00
Do^
do.
March 3, 1851
......do

:

*5,610 93

Under construction.

[* Balance.]

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CO

A—Continued.
Locality.

State.

Description of
object.

Fog-bell..-Light-house ,
Buoys
..-.do...-.
.....do....:
do
.do.
.do.
Elevating and refitting light-house.
Bell-buoy
.
South Carolina... Cape Romain shoal
Harbor light
Charleston
South and North Island Three beacon-lights.
Points, Georgetown.

North CarolinaContinued.

...




O

Date of appro- Sum appropriation.
priated, or
balance.
Aug. 31,1852
do......
do
do......
do
-do
do
do.
Mar. 3, 1853

$2,600
5,000
.200
80
100
1,000
1,300
1,600
15,000

Aug. 31, 1852
do
... — do......

.3,500 00
500 00
5,000 00

.do---..
Mar. 3, 1853
-do

600 00
5,000 00
20,000 00

.do.
.do.
.do.

3,000 00
500 00
3,000 00

Cape Romain light-house... Rebuilding

...-.do.

20,000 00

Sea-horse key
-. Light-house.,
Sand Bore and Boca Grande. Buoys
do
Sea-horse reef ...".
South of Cape Florida.. — .
,do.

Aug. 31,1852 12,000
.
840
do
- 250
.do.
700
.do.

Baldhead light-house. — - Bogue banks
-.
Albemarle sound — — Falken shoal
North river
..
Main and Oak Island channels
Cape Fear river
Fryingpan shoals
Cape Hatteras
..

Georgetown...
Charleston harbor...
Rattlesnake
shoal,
off
Charleston.
Charleston bar and channels.
Middle Ground shoal
Morris's island.. -

Florida

CA3

Buoys . .
Bell-buoy . . .
Light-vessel.
Buoy —
......do.
Beacons

00
00
00
00
00
00
00
00
00

00
00
00
00

Action taken.

Under contract.
Under construction.
Buoys procured and placed.
Do
do.
Do
^
do.
Buoys constructed and sent to destination.
Do
,
do
do.
Do
do
. d o .
Completed and lighted.

;

Constructed and sent tp destination.
Work delayed for want of sufficient apj. ropriation.
Surveys and examinations completed under the direction
of the Superintendent of the Coast Survey. Work to be
commenced immediately.
Buoys procured and placed.
'
Constructed and sent to destination.
Under construction by contract.
> Buoys constructed and sent to destination.
New sites selected, title-deeds approved, and work to be
commenced without delay.
Examinations and surveys completed underthe direction of
the Superintendent of the Coast Survey. Additional appropriation asked.
Under construction.
,
'
f Part, of the buoys constructed and sent to their destii nations; remainder under construction.

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Coffin's Patches

I Light-hpuse

Beacon.
Rebecca shoals.
Mouth of St. John's river-. Preservation of site
of light-house.
Northwest Passage, (near Light-house — .
Key W^est.)
Jupiter inlet
.do.

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Alabama.

Mississippi ,

Louisiana.

Rebuilding light-housel Aug.

Texas .




12,000 00

Under construction.

3, 1853

.do
31,
.do.
-do.
.do.
.do.
.do.
Mar. 3,
Sept. 28,
Aug. 31,
do

Mobile bay
Bell-buoy. -.,
Middle Ground
Buo3^s . . . . \
Northwest Pelican shoal..
do
Sand island and Mobile Point| Beacons —
Revenue Point
......do....
Mobile bay
.do-..Ship island
, Light-house
East Pascagoula
do....
Cat and Ship Island harbors Buoys

Chandeleur" jslaiid-

10,000 00
10,000 00

1852

1853
1850
1852

.do---...

Surveys
Light-house.

Mar.

3, 1853

Aug. 31, 1852
- . Mar. 3, 1853

Pass a I'Outre...

Rebuilding of lighthouse.
Liofht-house

Aransas P a s s . . .

. . . . . . ,4p . . . .

Examinations made, site selected, and' preliminary steps
taken for commencing the work.10,000 00 Uuder construction under direction of an officer of the
coast survey.
12,000,00 Illuminating apparatus received; work to be commenced
and completed at the earliest practicable moment.
4,000 00
(Buoys
and bell-boat conEtracted and sent to their desti2,100 00
( nation.
200 00
4,000 00 Under construction.
Do.
3, 000 00
Do.
500 00
12,000 00 Gompleted and lighted.
5,000 00 Under construction.
1,800 00 Buoys procured and sent to their destinations.

35,000 00

St, Blass.

Horn Island Pass
Buoys .
-do
Passes of Mississippi river..

.do

The necessary examinations and surveys completed; plans
and estimates submitted and approved; illuminating apparatus procured, and work in progress. Additional sum
required before further progress can be made.
Under construction; additional appropriation recommended.
A new light-house and beacon recommended.

.do......

Coast survey signals

Ship shoal.

35,000 00

.do,.
Mar.

Florida reef.

Ship shoal.

.do.

-do.
.do.
Aug. 31,1852

3, 000 00 Surveys completed urider direction of the Superintendent

of the Coast Survey.
20,000 00 Site selected; an additional sum required towards completing this work.
240 00 Buoys directed to be placed.
3,000 00 Southwest Pass buoyed; large buoys constructed and
sent to their destination.
15,000 00 Site selected, plans submitted; work to be commenced and
completed at the earliest practicable da.y.
6, 000 00 Site selected; valid title'cannot be obtained until next
meeting ofthe State legislature.
15,000 00 Surveys and examinations made under the direction of the
Superintendent of the Coast Survey. Title-deeds not
perfected.

>^
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CD
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CO

A-—C ontinu ed«
Locality.

State.

Texas—Cont'd... Mouth of Sabine river..

Ohio.

Michigan.

Description of
object.

Light-house.....

Date of
appropriation.

Sum appropriated,
or balance.

March 3, 1853 $30,000 00

Action taken.

Surveys made under direction ofthe Superintendentof the
Coast Survey. Preliminary steps taken for obtaining a
valid title to the site.

Sept. 28, 1850
,
do
^15,000 00 Completed and lighted.
do
Beacon
Three light-houses.. Aug. 31, 18.52 25^000" 00 Completed.
Buoys
„-.- . . . . March 3,1853
2,000 00 Buoys procured, and sent to their destinations.
do
....do..-..-...
do
.--.do
5,000 00 Under construction by contract.
March 3, 1851
Light-house..
5,000 00 Examinations made, and site selected.
Aug. 31, 1852
do
300 00 Buoys procured and placed.
do...-.
Buoys
-.
6,000 00
} Repair to light- . . . . . . . d o
3,000 00 ^ Under construction.
......do
5 • house piers.
3,000 00 Completed.
March 3, 1853
Beacon
5,000 00 Under construction.
Sept. 28,1850
Light-house
5,000 00 Completed, and lighted.
do
do
Do
do.
5,000 00
.....do....-.—.-. ...-.do......
600 00 Buoys procured and placed.
Aug. 31, 1852
Buoys
4,000 00 Under contract.
do....Beacon-lif^ht.
5,000 00 Under construction.
do
Light-house repairs,
&c.
5,000 00 Under contract.
do
.=
Mouth of South Black river. Light-house. . =
Do.
5,000 00^
March 3, 1853
do
Point Betsey
Do.
5, 000 00
-..-do
do
Grand Island harbor..-.^..
5,000 00
Do.
= ......do..-..
Rock Islaud harbor, (Isle . - . . d o - Royal.)
5,000 00
Do.
.do.
.do.
Portage river
-do.
5,000 00
.do.
Do,
Point Iroquois..-.
.do.
5,000 00
.do.
Do.
La Pointe.
Brazos Santiago
Padre island
Galveston bay
Brazos Santiago
Grand River bar
Matagorda bay
Green island, Lake E r i e . . .
Mouth of Maumee river
Entrance to Maumee bay...
Hiiron harbor
Vermillion harbor
Off Bois Blanc, (Lake Erie).
Eagle river
Marquette...
Ottawa Point...Sagiuaw bay
Round island
Mouth of Clinton river




Js3

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in

Thunder BayTsland lighthouse.
St. Clair flats....
Otter creek.
Wisconsin.

Illinois
California..

Washington Territory.
Oregon
Califomia
California and Oregon.

Twin rivers
Neenah or Fox river.. Winnebago lake
Milwaukie
Chicago
o
Alcatraz .island
Battery Point
Farallones island
—.
Monterey
Point C o n c e p t i o n . . . . . . . . . .
San Diego
Humboldt harbor
,
Ca,po Hancock
New Dungeness
Cape Flattery...
Umpqua ..-.
'
Santa Cruz island
.
Humboldt harbor...
....
San Francisco bay
Commission ledge, (Mare
Island straits.)
Middle Ground, (in Suisun
bay.)
San Francisco bar
Sacramento river.
Humboldt harbor
Umpqua
Col umbia river
Point Bonita....
— . . „.




Fog-bell J . . . . . . . . . . . . . { , . . . . A o

2,500 00

Work delayed to perfect fog-bell machiiseiT.

Foimdatidtis for two
light-houses.
Light-house and sale
of site.
Light-house
-..
Buoys •
Lght-house. . . . . . . . .
do
. — ..do.

. . . * . . d o . . . . . . • 10,000 00 Under charge of the Topographical Bureau.

.do.
.do.
.do.
.do.
.do.do.
.do.
.do.
.do.
.....do.
Beacon..
B tioy 3 . .
,.-do...

. . . . . . d o . . . . . . . 15,000 00
d o . . . - - . 15,000 00
15,000 00
......do
15,000 00
do
March 3, 1851 15,000 00
Sept. 28, 1850
>53,140 00
do
do......
Aug. 31, 1852 15,000 00
30,000 00
......do......
5,000 00
do.
1,000 00
......do.
500 00
March 3, 1853

Site sold and title conveyed, in conforniity to law.

Aug. 31, 1852

3,500 00
Sept. 28, 1850
500 00
Aug.. 31, 1852
> 5,000 00
...-.-do
5, OOG 00
do
6,300 00
do
Sept. 20, 1850 15,000 00
d o . . - - - - - — . - , . . . . . . d o . . . . . . 15,000 00

.do.
-do-do.
.do....do
....do.
Light-house.

......do.
.do.
.do.
.do.
-do.
.do.
.do.

Corapleted, and lighted.
Buoys procured and placed.
Under contract.
Do.
In charge of Topographipal Bureau.
Completed, and lighted.
Tower reraoved for fortification works; temporary bmlding in course of construction^
t)
Completed; illuminating apparatus shipped.
Do
.do
do.
Under construction by contract.
Do
do.
i
Do
do.
C Cape Hancock light-house under construction by contract.
} Additiorial sums asked for completing Cape Flattery
( and New Puiigeness lighthouses.
Additional appropriation asked.
Selection of site not reported.
Awaiting the completion of the light-house at that point.

o

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Apart of the buoys have been shipped to California; a
part are still under constructiori; and the district inspector has been direc'ed to procure and place spar800 00
buoys at points for which they will be adapted.
2,000 00 1
500 00

500 00 1
500 00 1
1,500.00
25,000 00 Examinations and surveys made under direction of the

Superintendent CoastSurvey; work to be commenced as
soon as the plans are perfected.

CO
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A—Continuedo

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state.

Locality.

Description of
object.

Date of appro- Sum appi-opriated, or
priation.
balance.

Action taken.

•

California and Oregon—Cont'd,

San Pedro b a y . . . - - . . . . . . . Light-house.--0..0.. March 3, 1853 $10,000 00

Referred to the Superintendent CoastSurvey for examinations and surveys.

Miscellaneous.
Testing illuminating Aug. 31, 1852
apparatus of Wilson and Meacham.

1,000 00

•

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Testing adoption of . - . - „ . d o
Jabez Stone's patent buoy.
Testing plan of Chas. March 3,1853
Babbage for distinguishing lights
by occultation.

250 00
5,000 00

The appropriation for this object was, by direction of the
honorable Secretary of the Treasury, placed in the
hands of Mr. Wilson in February, 1853, for the purpose
of constructing the apparatus referred to in their petition> No plan," specification, nor estimate, has been received upon the subject at this office, although applied
for some time since.
Tested, and found not to answer any good practical purpose.
Illuminating apparatus provided, and tests being made.

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REPORT ON THE FINANCES.

309

No.2.
September 26, 1,854.
S I R : In compliance with the circular ofthe Light-house board ofthe
i5th August, I have the honor to report:
Light-houses at the head of Holmes^s Hole harbor.—The sites for the
beacons, or bug-lights, have been established, and the land purchased.
Proposals have been received, but ho contract yet made for their erection. Nb expenditure.
Spindles on the Graves and Harding''s ledges.—All action under, this
appropriation has been suspended to await the action of Congress in
relation to substituting bell and triangle buoy-boats for the spindles.
No expenditure.
Erection ofi beacons, and repairs ofi beacons, at Newhuryport harbor.—
The erection of the south beacon was commenced in August and
completed in October. The north beacon has been temporarily repaired. Expenditure, $1,503 62. (See statement A.)
Beacon at Deep-Hole Rock.—The appropriation is not sufficient to
erect a beacon, bat would furnish a buoy. No expenditure. .
' . Light-house ami keeper''s kouse^ on or near the breakwater, Bass river.—
This house was located onthe main land, near the breakwater; the
land purchased. Proposals have been received and accepted for its
construction. Contract.not yet signed. No expenditare.
. Towards erecting a ligkt-kouse on the rocks called the Sow and Pigs.—
Owing to the large outlay that would be required in the early stages
of this work, it was thought advisable not to commence it until an additional appropriation, was made. No expenditure.
For repairs and incidental expenses, refitting and improving lighthouses, and buildings connected therewith. For expenditure from this
appropriation, ($3,209 56,) please see statement B.
J also transmit a statement of all funds received and disbursed on
account of the light-house establishment during the fiscal year ending
30th June, 1854. ~
..
Very respectfully, your obedient servant,
C. A. OGDEN,
Major Corps Engineers,
Lieut. T. A. JENKINS,
Secretary Light-house Board, Washington, D C.




BOSTON,

310

REPORT

ON THE

FINANCES.

A.
Expenditiire made by Major C. A. Ogden, corps ofi engineers, on account of
''construction and repairs ofi beacons ioi Newhtryport harbor, Massachusetts,''^ diiring thefiscal year ending June 30,-1854.
3d quarter 1 8 5 3 . - . . - .
4th quarter 1853
1st quarter 1854
2d quarter 1854

.'

.„

$946 38
557 24
„•

-.„
1,503 62
A. OGDEN,
Major Corps Engiiieers.

Bo

Expenditure made by JWojor C. A. Ogden, corps ofi engineers, on acconnt ofi
''repairs aoid incidental expenses,^^ Sfc, durhig the fiscal year ending
June 30, 1854.
3d quarter 4th quarter 1st quarter 3d quarter
1853.
1853.
1854.
1854.
Plumb Island light
Gloucester Point light
Ten Pound Island light
Baker's Island light
Marblehead light
Boston light
Race Point light.. — -.
Long Point light.
Billmgsgate Island light
Cape Cod (Highland) light
..Nausett Beach light
'-.......
Edgartown light
Holmes's Hole (West Chop) light.
Gay Head light.
Dumplin Rock light
Clark's Point light
.
.,...
Palmer's Island light
Ned's Point light
Bird Island light
Contingencies
,




$25 00
$67 00
18 84
39 85
335 34

$101 47

45 90

44 81

5 00

77 30

217 94

Total.

$68 50
67 00
.28 75
28 75
' 18 84.
39 85
380 15
31 47
31 47
159 75
159 75
5 00
5 00
9 37^
9 37^
65 00
65 00
402 75 . 402 75
106 47
223 87j|
223 87^
43 50
43 50
73 00 • 73 00
111 50
111 50
26 00
26 00
302 50
302 50
705 14 1,046 28
$43 50

3,209 56
C. A. OGDEN, Major Corps Engineers.

'REPORT ON THE

3.11

FINANCES.

Statement cfifiundsreceived firom tke Treasurer oJ tke United States^ and
disbursed by Major C. • A. Ogden, corps engineers, on account ofi the
light-house estaUishmeoit, during thefiscal year ending June 30, 1854.
Designation.

Heads of appropriation.

Beacon at Newburyport..'.. Construction and repairs of
beacons in Newburyport
harbor.
Repairs and incidental exPlumb Island light.
penses.
.do
do
wigwam Point light...
do..--.^
do
Gloucester Point light
do
do
Ten Pound Island light
.do...
.do
. Baker's Island light. -.
.do...
.do
Marblehead light.
-.do...
.do
Boston light
do...
.do
Plymouth l i g h t . . . . . . . . . . . .
.do...
.do
Race Point light
do..
-do.,
Long Point l i g h t . - . - . . . . . .
do..
.do.,
Parmet Harbor light
do..
.do..
Mayo's Beach (WelMeet)
light.
.do... do
Billingsgate Mand light
Sandy Neck (Barnstable)
.do
do
light.
.do
do.
Cape Cod (Highland) light.
. do
do.
"Nausett Beach light
- do -do.
Chatham light.. .<
. do
do.
Monomoj*- Pt>int light
'.
.do
do.
NantucUet (Sandy Point)
Hght .
.do
do.
Sankaty Head Ught
.do
dp.
Foint Gammon light...,
.do
do.
Hyannie light.. .do
do.
Edgartown light
Holmes'53 Hole (West Chop)
.do..'
do.
light.
.do.
Nobsque Point l i g h t . . . . .
.do.
.do.
Tarpaulin Cove light
.do.do.
Gay Head light
—
-do.
..do
:
Cuttyhunk Island light...
.do
Dumplin Rock light.. —
-do.-... -.do
-do
Clark's Point light
-do
..do
Palmer's Island light
.do
.do.
Ned's Point light
.do.
.do.
Bird Island light
-do.
.do.
Wing's Neck light
.do.
.do.
Contingencies
.do.
For the erection of a light" 1 river...-.house . and keeper's dwelling at Bass river.




Received. Expended. Difference.
52,000 00 $1,503 62.

$496 38

68 50

68 50

99
67
557
"20
40
381
344
34
307
138
55

75
00
00
00
00
00
60
00
00
50
59

156 30
165 40

99 75
67'00
28 75
18 84
39 85
330 15
31 47
159 75

5 00

151 30
165 40,

9 37^1

65
81
20
242
85

73
146
20
242
85

35
15
00
00
00

2,578
11
285
503
100

15
00
00
00
00

18
27
58
183
75
. 73
111
26"
339
14
661
3,275

50
00
50
2:>3
00
43
50
73
00
111
50
26
OO'
302
50
00
11 1,046
00

13,275 00

528 25
1 16
15
85
344 60
2 53
147 25
138 50
55 59

65 00

97
15
00
00
00

,578 15
11 00

402 75
106 47

87

50
00
50
00
50
28

4,713 18

285 00
100 25
6 47
18
27
165
183
32

50
00
37
00
00

37
14
365
3,275

00
00
17
00

8,561 82

C. A. OGDEN, Blajor Corps of Engineers.

312

REPORT ON THE FINANCES.

No. 3.
PHILADELPHIA, October 21, 1854.

S I R : During the past year the only change made in the apparatus
of the lights in this disirict is the substitution in the ledge hgiit-ship
(Delaware bay) of a catoptric apparatus, with eight lamps, and reflectors, for the old bowl-lamp, with manj^ wicks, without reflectors.
The catoptric light at Henlopen beacon is also now being replaced by
a fourth-order lens, to be put in charge ofa special keeper, and not, as
heretofore, under the care ofthe keeper of Cape Henlopen light-house.
The use of gas having been discontinued in all the Delaware bay
light-houses, the gas-works have been all removed and transported to
Wilmington.
-^ ^
With these exceptions, the operations in this district' have heen
mostly confined to the routine of inspections and incidental repairs of
hght-iiouse dwellings, and embankments, and of light-ships.
The buoyage of Delaware bay and river has been continued during
the year, and can and nun buoys of improved construciion are being
generally introduced in place of solid spherical and spar buoys. The
carelessness of the small craft in Delaware bay involves us in much
expense for damages to buoys, which are run down and injured, or
sunk, continually. To carry out next spring the^ entire substitution of
the new buoys at the miOSt iinportant points will call fbr a further outlay of funds—the special appropriation of last year being exhausted.
At the inlets on the Jersey coast the buoys heretofore autborized
have been completed, and duplicates prepared. These are all at
present in good .order, except at Hereford inlet, where difficulty has
been found in securing the services of a buoj^-keeper on other than
very extravagant terms.
In regard to any further changes in the lights of tbis district, I have
nothing to add to the suggestions made from time to time in my communications and those of my predecessor from this bffice, and whicli
coincide with the measures which are being practically carried out by
the board. These relate in a great measure to the renovation of old
apparatus in Delaware bay and river, and the introduction, at some
points, ofthe lens lights. When these xhanges are completed, and the
light-houses now appropriated for are finished, there will belittle to be
desired in the lighting of JDelaware bay,
I have already, in my letter of September 2d, expressed my opinion,
of some of the proposed aids for this district; but would further say,
that if the appropriation for a "beacon-hght on the pier at Port P e n n "
refers to any other point in that vicinity than the pier at the new iceharbor of Reedy island, it is entirely uncalled for by any interests of
cominerce. Upon the ice-pier, however, it is of much importance to
have a light,.as the work projects far into the river, and serious accidents have nearly occurred from passing vessels coming in collision
with the pier-head. The appropriation, it would seem, was not intended to embrace a keeper's dwelling; but this would be necessary
here,, as the Reedy island light-house is too remote for the keeper at
that station to take care of both lights, even were there no other objection to such an arrangement.




REPORT ON THE FINANCES.

31.3

The attention of the board having already been given to the subject
of raising and improving the seacoast lights at Barnegat and Assateague, I presume it is not necessary that I should more than allude to
the very great importance of both these matters.
' There are in this district two red hghts—one at Tucker's island, and
one at the Delaware breakwater: the former is colored by nieans of
red shades being in front ofthe lamps; the latter by using light-red, or
rather pink, chimneys. Both these methods are open to objection—the
shades, from too great absorption of light; and the pink chimneys, from
their not affording a sufficiently marked distinction in hazy weather.
The consideration ot a remedy for this difficulty is submitted to the
board, who, can best judge of the expediency of introducing lenses, with
flashing apparatus, at both these points.
Very respectfully, your obedient servant, .
JAMES S. B I D D L E ,
Light-house Inspector, Fourth Disirict.
Lieut. THORNTON A. JENKINS,
Secretary ofi the Light-house Board.
No. 4.
WASHINGTON, October 19, 1854.
SIRS : In compliance with the circular of the board of the 15th of
August last, I have the honor to furnish a report of all the operations
of the light-house service under my direction, for the year ending the
30th of June.
The letter, of the board ofthe 23d March, 1853, called my attention,
under an arrangement made with the Bureau of Topographical Engineers, to the following works :
1. For the. preservation and protection of the light-house on Brandywine shoal, Delaware bay.
2. For a hght-house at Pungoteague creek, Virginia.
3. For beacon-lights on Day's Point, on the Point of Shoals, on the
shore opposite Lyon's Creek shoals, and on Jordan's Point, and a daybea:con on White shoal—all on James river, Virgiriia.
For the preservation andprotection oJ the ligkt-kouse on Brandywine skoal,
Delaivare bay.—The instructions to carry out these objects were issued to
Mri G. Castor Smith, my assistant, on the first of July Df last year, who,
as a necessary preparatory step, proceeded to the station for purposes
generally with reference to the work, but principally to make certain
measurements to carry out the design of preventing contact at any point
between the light-house structure and the ice-harbor structure. By the
9th of August the sleeves, &c., for such ofthe braces as for this object
w^ere required to be cut and curved, the clasps for the vcrossings of the
15-feet-3-inch spider-web braces ofthe ice-harbor, the moulds for casting the zinc rings and bands for the iron work generally exposed to the
water, were prepared, and all necessary materials, tools, paint, &c., and
hands required in the operations, were procured. ' Arrangements were
also made for the delivery of the stone to deposite on the shoal under
the structure, to compensate for the loss-of sand caused by the action




314

REPORT

ON THE FINANCES.

ofthe v/aves and currents upon the piles. When all was prepared, the
workmen were despatched to the hght-house, and employed until the
4th of September in carrying out the required changes, in depositing
the stone, and painting the works generaUy, &c., &c. . Subsequently,
a crane fbr hoisting supplies from a boat on to the ice-harbor, for use
on either side of the structure, as the tide should be either ebb or flood,
and removable when not in use, and chains of a larger size than the
first set forthe boat-hoisting apparatus, were furnished.
The work done is as ibllows:
1. Thirty-six iron claspsput on atthe crossings of the 15-feet-3-inch
spider*web braces of the ice-harbor.
2. The 12-inch rings ofthe upper series of the 15-feet-3-inch spiderweb braces of the ice-harbor, through which'the centre pile o f t h e
house structure passes,' replaced by rings of 20 inches, to prevent contact with that pile^
,
'
3. One .15-teet-3-inch spider-web brace ofthe lower series ofthe iceharbor replaced by a curved brace, to prevent contact with a housepile. 4. Two 10-feet-2^-inch spider-web braces of the upper series of the
ice-harbor replaced by curved braces, to the same end.
5. Six tension braces curved^ and strutted out, to the same end.
6. Zinc rings and bands cast pn all the piles and braces, to prevent
oxidation of the iron.
•
7. The three 50-feet-l^-inch rods put on to restore the proper relative
position of the two structures after the storm of the 18th of July, 1850,
removed.
. 8. Three hundred and ninety-three tons of stone (quarry spalls)
distributed ove] the shoal under the structure, to compensate lor the
waste of the sand.
9. A crane for the ice-harbor to hoist supplies, &c., thence from a
boat, with fixtures, and including blocks and falls furnished.
10. Chains heavier than the first, for the boat-hoisting apparatus,
supplied.
11. The inside of the dwelhng, watch-room, and lantern, including
the doors, windows, and shutters, painted two coats of white zinc.
12. The outside of the dwelling, watch-room, and lantern, including
galleries, railingj boat-davits, steps, and ice-harbor, painted one coat of.
red lead. They had been painted one coat within the year.
13. iVcanvass^ curtain for the outside of the lantern furnished.
There is now no contact, or probability of contact, by the running ice,.
of any part ofthe ice-harbor structure with the light-house structure.
The clasps at the crossings of the spider-web braces of the ice-harbor have.caused a marked increased rigidity in that work. Measurements since made to the shoal at the points at which they were previously taken, and reduced to the proper plane of reference, show that
its surface is restored within a few inches ofits original level, and
hence that the deposite of quarry spalls has fully effected the object in '
their application. The measures taken in fine, the securing of the site
from erosion, the prevention of contact between the two structures, the
increasing the rigidity of the ice-harbor, and painting of the entire material, all surely tend to the "prevention and protection" called for, and




REPORT ON THE FINANCES

315

are well calculated to give additional confidence in the stability of
works that had already withstood unharmed the trying ordeals of
storms and running ice.
For a ligkt-kouse ot Pungoteague creek, Virginia.—Having received
from Lieutenant Pennock, U. S. N.^ hght-house inspector of the fifth
district, the result of his examination of the character of the shoal at
the proposed site for this light, a plan, with an estimate, was submitted
to the board, which I was requested to carry out. During die winter,
the entire structure, foundation as well as superstructure, v^^as prepared
in the workshops of Philadelphia, as' far as this could be done, beiore
going on the ground, by fitting the iron-work, and framing the dwelling, tower, and lantern, and marking both for convenience in the final
erection. Besides these measures, the doors, sashes, shutters, &c.,
were made, and the lumber for the floors, weather-boarding, ceiling,
stairs, &c., &c., worked. The iron water-tanks, tin oil-cans, &c., and
aboat for the station, were als3 obtained, and the.means for constructing a platform on the shoal, including hoisting apparatus for the operations, prepared; and, finally, the necessary tools, glass, paint, and
other materials, purchased. All, in short, that could be done iri antici, pation of the actual construction, received due attention. These preliminaries being completed early in April last, all was shipped on board
a suitable, vessel, which, properly manned and found, and with a full
complement of the necessary mechanics and laborers, set out on the
23d of that rnonth for the scene of operations.
The time estimated for the erection of the structure, including the
transits to and from Pungoteague, was six weeks ; but owing to the
length of these Irom calms, but principally from either the deficiencies
of the apparatus or the impossibility, from the choking by the soil, of
sinking piles by atmospheric pressure as small as those used or having
conical bases, which involved delays in providing other apparatus, it
was increaibed to more than double that time. Failing, for the reasons
just stated, to sink the piles by atmospheric pressure, this method was
abandoned and the hydraulic process adopted, and the cylinders settled
into the bottom to the required depth.
The structure now completed consists of seven hollow iron piles with
conical bases, disposed at the angles and centre of a hexagon, sunk
ten feet eight inches into the bottom and rising ten feet above the water,
which is 74 feet deep at low tide, being connected by spider-web'braces,
and also cross-braces between each two consecutive periphery piles,
and between each periphery pile and the centre-pile. The piles and
the collars and coupling-sleeves, &c., are of'cast-iron—-the braces of
round rolled iron. On the piles as a foundation rests the dwelling, also ^
hexagonal, of orie story of nine feet, with a gallery all round, from the
centre and floor of which rises a tower of the same figure eight feet in
diameter, of such height that, with the lantern, the focal plane has an
elevatiori of about fifty feet. The dwelling, thirty feet in diameter, is
convenieritly divided into a sitting-room, sleeping-rooni, store-room and
kitchen. Two sash-doors and four windows open on to the gallery, to
which there is a convenient ascent from the water by an iron fathne
ladder. The ascent of the tower is made through a door from the
sitting-room, and by an easy flight of stairs to the lantern, round which




316

REPORT ON THE FINANCES.

there is also a pathway. Further details are deemed unnecessary, as
the board is in possession of the drawings from which they may be
obtained.
The dwelling and tower, arid the lantern in part, are of wood; the material and workmanship, as is the case throughout the whole structure,
being of the best cbaracter. Two iron water-tanks extending from floor to
ceiling, and receiving the water from the roof, are conveniently placed—
one in the kitchen, the other in the sitting-room. Oil-cans, .&c,, are likewise provided. A coal-bunker is arranged under, the stairs of the
tower, opening on the side of the kitchen.. A boat of proper size isfurnished, with hoisting apparatus to raise it by.the power of one man
to the level of the gallery, and the structure protected by a lightningrod. The iron work is painted red; the dwelling, tower and lantern,
inside and outside, white; and the gallery floors, roof of house, and lantern, &c., Ohio brown.
The lighting apparatus is of the fifth-order Fresnel, illuminating the
whole horizon by a Cornelius lamp, but will be replaced by one of the
same order, illuminating seven-eighths of the horizon by a constant
level lamp.
For beacon-ligkts on .Day^s Point, on the Point ofi Skoals, on the shore
opposite Lyon^s Creek skoals, and on Jordan^s Point, and a day-beacon on
White shoal—-all on James river, Virginia.—Kn examination of James
river having been made, and the sites for the several works selected
and marked, a report was submitted on the 4th of June following, accompanied by—
1. A sketch of James river from.Newport News to Hog island. 2. A design for a day-beacon on White shoal, with specifications and
an estimate.
.
.
3. .A. design for light-beacons on the shoal off Day's Point, on the
Point of ShoaJs, and on the shoal opposite Lyon's Creek shoal, with
specifications and estimates.
.
.
4. A sketch of James river at Jordan's Point.
5. A design for a light-beacon on Jordan's Point, with specifications
and an estimate.
6. Three working drawings of the light-beacons.
. 7. Proposals for building the above, (form of advertisement.)
8.^ A design of a capstan drum-head to drive screw-piles,~ with an
estimate.
The following extract is from the report: '*I desire here to call the attention ofthe board to the greater usefulness to navigation of this light,,
(off Glover's bluff' of Day's Point,) if erected at White shoal, and the
transfer of the day-beacon desigried for that shell-bank to the edge of
the shoal off Day's Point. An examination of the sketch of this part
of the river, imperfect as it .is, will, it is believed, demonstrate the
propriety of such a change. A light would then be exhibited at the
iowest point on the river at which the navigation is at all difficult; and .
thence to the next light above, the Point of Shoals, say ten miles distant,
the sailing course is a straight one, through the best of the water."
, The beacons on James river would have been finally reported upon
last year, but for a sudden and protracted illriess.
As my duties as a member of the board of engineers of lake harbors.




REPORT

ON THE

FINANCES.

317

and western rivers did not necessarily admit of my taking any more
than a supervising part in the foregoing operations, the immediate
direction of them was assigned to Mr. G. Castor Smith, civil-engineer,
as assistant,- who, by his indefatigable industry, intelligence and faithfuhiess, acquitted himself in a manner to meet my entire approbation.
Besides many valuable suggestions, the details of the various^ designs,
as well as the manner of carrying them out, are in a great measure due
to him.
Reedy Island light-house, Delaware.—Examinations with a view, among
other objects, to banking the island in part, as a measure of afetj^- to
the hght frdm fire, were made during the early part of the fiscal year;
and an estimate to carry but the measure was furnished in the report
on the aids to the navigation of the Delaware, dated the 1st of November,
and the amount of it subsequently appropriated by Corigress.
, Barnegat and Little Egg Harbor light-houses. New Jei^sey.—The examinations of these lights, called for by the letter of the board of the'
6th of June, were made in company with Lieutenant Biddle, United
States navy, light-house inspector of the fburth district, during the last
three days of the month.
Absecum Beach, New Jersey.—A reconnaissance of both this beach
and Brigantine beach, was made at the same time, under the call of
the above letter, also in company with Lieutenant Biddle, with a view
to selecting a site for a first class light in the vicinity of Absecum inlet,
since appropriated for by Congress.
.
"
. I am, very respectfully, your obedient servant,
HARTMAN BACHE,
Major Top. Engineers, Bt. JSiajor.
Lieut. THORNTON A. JENKINS, U. S . N . ,
Capt. EDMD. L . F . HARDCASTLE, U . S . A.,
Secretaries Light-hottse Board.

^No. 5. •
OFFICE LIGHT-HOUSE INSPECTOR F I F T H DISTRICT,

Norfolk, September 25, 1854.
In accordance with the circular of the Light-house
Board, directing me to report all the operations in my district during
the last fiscal year, I have the honor to state as follows:
GENTLEMEN:

Light-boats.
Virginia.—The Windmill Poirit light-boat was thoroughly repaired,
and returned to her station.
The Wolf Trap light-boat was caulked at her station, and some
slight repairs made.
The. Willoughby Spit light-boat was reheved, and thorough repairs
commenced.
The Craney Island light-boat was thoroughly repaired, and returned
to her station.




318

REPORT ON THE FINANCES.

North Carolina—The Croatan light-boat was thoroughly repaired j
and returned to her station.
The Nine-feet Shoal light-boat was thoroughly repaired, and returned
to her station.
The Long Shoal light-boat was taken from her station, and repairs
commenced.
The Roanoke river light-boat was caulked and repaired at her station.
I

Light-houses.

Screw-pile light-houses were commenced at Pungoteague, Eastern
Shore of Virginia, and on White Shoal, Point of Shoals, and Deep Water
Shoal, Janies;river, Virginia; also a light-house on Jordan's Point, on
the same river.
A temporary hght-house was erected on Fort Carroll, Patapsco river,
Maryland.
On the coast: of North Carolina, at Cape Hatteras, a first-order Fresnel flashing white light was substituted in place of the old reflecting
illuminating apparatus.
,
.
"
At Body's island a fourth-order Fresnel fixed white light, varied by
alternate red and white flashes, was. substituted for the old reflecting
illuminating a.pparatus.
At Ocracoke island a fourth-order Fresnel fixed white light was substituted for, the old reflecting illuminating apparatus.
At Cape Lookout some slight repairs were made to the keeper's
dwelling, and, ion two occasions, drift-sand removed.
Beacons and buoys.
Duplicate buoys were planted in the Patapsco, Severn, Chester, and
Wicomico rivers, in Annapolis roads, Hooper's straits, Tangier sound,
and the upper Ipart of Chesapeake bay, Mar3dand.
At the solici^tation of mariners, five additional buoys were planted in
the Chesapeake bay between Thomas's Point and the mouth of the
Patapsco river, Maryland, at ppints which were deerned dangerous.
An iron day-beacon was placed on Glover's Bluff shoal, off Day's
Point, James river, Virginia.
The channel from Seawell's Point up to the city of Norfolk was
buoyed out.
Buoys for which special appropriations were made were planted in
Pokomoke bay, Maryland, in Chessconessix river, Occahannock creek,
Great Matchepungo, and Metompkin inlet. Eastern Shoie, and in the
Potomac and Rappahannock rivers, Virginia..
In North Carolina, north of Beaufort, all the buoys and stakes authorized by law were planted.
But few repairs would have been necessary to the light-boats if even
ordinary attention had been given to their being caulked in time, and
their holds properly cleaned and ventilated.
Very respectfully, your obedient servant,
; ^
A. M.^ PENNOCK,
!
Light-house Inspector.
Lieut. THORNTON A. JENKINS,
Capt. E. L. F . HARDCASTLE,
Secretaries ofthe Light-house Boards



f

—

REPORT

ON T H E

,

No.7.

FINANCES.

'319

ENGINEER'S O F F I C E SEVENTH LIGHT-HOUSE DISTRICT,

Philadelphia-, September 27, 1854.
SIR : I herewith submit, for the information ofthe Light-house Board,
the fbllowing report of the operations on the various works under my
charge in the seventh districtxluring the past fiscal year, specifying the
progress of each work in their geographical order.
Ligkt-kouse on Sea-Horse key. Cedar Keys karbor.-—Early in the year,
under the instructions of the board, an examination w^as made of SeaHorse key, upon which the act of Congress appropriating for this work
required the structure to be erected.
Plans and estimates in detail were.subniitted, and approved by the
board on the 30th ofJanuary last.
So soon as authorized, the preparation of the material was commenced, and by the close ofMarch these materials, and a suitably organized workirig party, under a siiperinterident, were despatched from
this place.
Immediately on their arrival the work was commenced, and prosecuted to a completion by the 20th of July, on which day the keeper
took possession of the structure and the public property. The light
was exhibited for the first time on August 1st, due notice having been
previously given through the public press.
The illuminating apparatus set up in this work is ofthe Fresnel
fourth order—''fixed, varied by flashes every minute."
The structure has been completed, and furnished with an apparatus
and all riecessary furniture, within the appropriation made by Congress, there being left a very small balance on hand, after liquidating
all liabilities.
Iron pile ligkt-kouse. Northwest channel, harhor of Key West.—A.n examination of the Northwest channel, with a view to selecting a site for
this work, was made in July of last year, and a report, accompanied
by plans in detail and estimates, presented to the board in January,
and approved by them on the 30th of that month. .
The ^ork, in all its parts, was then manufactured here and put together, and early in May shipped to Key West, to be erected there so
soon as the foundation-piles could be inserted.
The prevalence of the yellow fever at Key West prevented the employment of unacclimatednorthern mechanics duringthe season it was
originally designed to erect this work, and caused its postponement
till the fall of the year, when the usual health of the place will be restored. The materials were accordingly securely stored on the, public
grounds of Fort Taylor, through the courtesy ol the engineer in charge,'
and so soon as the health of the place will permit, a/working party
will be despatched to erect the work; and it is confidently expected
the work will be^ completed, and a light exhibited therefrom., by the
close of the year.
Ligkt-kouse at Sand Key.—This structure, as the board were advised
in my last annual report, was completed and illuminated on the 20th
July, 1853. It was deemed probable that, in a work of this novel
character, time might develop defects or suggest alterations and im


320

REPORT ON THE FINANCES.

provements ; for which purpose the balance of appropriations on hand,
on completion of the work, was retained to meet such exigencies. A
special report, presented to the board in Januaryvlast, communicated
the fact that certain parts of the work required strengthening. The
girders and floor-joists under the tanker oom were insufficient to sustain
the great weight of the large tanks when full of water. Plans for the
correction of these defects, and other alterations, were submitted and
approved, the necessary materials prepared, and in June last the
structure was placed in complete order.
Beacon on tke Rebecca skoal.-^The plans and estimates for this work
were, with a report, after an examination of the shoal, submitted to
the board, and received its sanction on the 10th January, 1854. The
work was manufactured, framed, and put together at this place, and
shipped early in May to Key West. The erection ofthe beacon was,
however, postponed in consequence of a failure to procure mangrove
piles for the platform, and also to await the additional appropriation
which the estimate called for; it being deemed unadvisable to attempt
the erection with inadequate means. The materials were, in consequence, stored at Key West. Congress having, at its recent session,
granted the additional appropriation asked for, no time will be lost in
putting up the work, so soon as the season of operations arrives, which
will be in April, when the nortkers ofthe winter have ceased.
Ligkt-kouse on Cofiin''s Patches, Florida reef.—An examinatioii of the
shoals designated as Coffin's Patches was made in July, 1853, but it
was not deemed advisable to select a site until the hydrographic reconnaissance asked ofthe coast survey should be finished.
Suflicient data, however, was obtained to authorize the presentation
to the board of plans and estimates for a structure founded on iron
piles, and in harmony with the. system initiated at Carysfort reef and
continued at Sand key.
The plans were approved on the 9th May, 1854, and authority given
to proceed with the preparation of the materials, so far as existing appropriations would permit. Engagements have accordingly been in?.de
with responsible parties for furnishing the "necessary materials for the
foundation. In the mean time the detailed drawings ofthe superstructure have been in progress and are nearly completed. At the foundry
a large portion of the patterns for cast-iron work has been made, and
others are in hand, so that when Congress shall appropriate additional
funds, sufficient materials will have been collected to start a workingparty, and keep them, employed at the site till the whole is manufactured.
Ligkt-kouse at Carysfiort reefi.—An inspection of the condition of this
work was made in July last. The structure was found in excellent
order, perfectly rigid and stable—as much so as when first put down.
The spirit-level was applied in all parts, audits indications were identical with those recorded as the work was being erected, showing that
not the slightest settling had taken place. These examinations were
most carefiilly made,'as reports had obtained currency in Key West
that there was a visible setthng in the structure. The whole structure requires painting, and itis also necessary that the zinc bands on the foundation-piles and braces should be renewed, as they are greatly wasted.




REPORT

ON THE

FINANCES.

321

The portion of the iron work above high water was found to be more
injured by oxidation than the parts below, proving that the action of
the atmosphere is as injurious, and even more so than the salt-water.
The iron can be protected from the atmospheric action, however, by
frequent painting ; and it is therefore suggested that an appropriation
for this purpose be asked, as the balance of funds originally belonging
to this work has been exhausted in the purchase of a lenticular apparatus, withw^hich it is designed to replace thepresent catoptric apparatus.^
>
^' Light-house at Jupiter inlet.—Under the instructions of the board, an
examination of the Florida coa;st, in the vicinit}^ of Jupiter inlet, was
made last July, and a report submitted on the 29th ult., indiaating .a
suitable site for the structure. The board having approved of the designated site, instructions were given to prepare., plans and estimates.
These are now being digested in .this office, and will be duly transmitted
on their completibn. .
'
Very respectfully, your obedient servant,
GEORGE G. MEADE, .
Lieutenant Topographical Engineers.
Capt. E. L« F . HARDCASTLE,
Secretary Light-house Board, Washington, D. Co

~

No. 7 bis.

.

,

.

Aprjl 22, 1854.
S I R : Ireceived, in the month of May last, instructions from, the
Light-housCrBoard requiring me to make examinations and report a plan,
and estimates "for a first-class light-house to be erected on the Coffin'sPatches, Florida r e e f . " . . .
In the iristructions it was anticipated I should be carried to the
Patches by the hght-house inspector; but that officer not having arrived ,
by the early part of July, I proceeded there in the schooner employed
as a tender to the Sand Key. light-house, and visited in person the
shoals. Since my return, in September, the duties assigned me by the
Bureau:df Topographical Engineers, as well as attention to the other
works under the direction of the board, have conibmed to cause the
delay in the preparation df the report which I have now the honor to
submit lor the consideration of the board, accompanied by a plan and
estim^a.tes, illustrated by drawings, &c. . ,
. - '
-.
Coffin's Patches are.a series df shoals, forming a part'of the Florida
reef, situated about fifty miles to the eastward of'Key West, and about
midway between Sand key and .Carysfort reef
The accompanying
sketch, (appendix No. 1) traced from^Gould^s chart, will show this position relatively to the adjacent keys and reefs. . They consist of isolated
•and detached shoals, having from eight to fourteen feet water on them,
and separated by,narrow channels with three and four fathoms. Their
gerieral direcdon is that.of the reef, NE. and SW. They are of the
usual coral formation which is elsewhere found, except.that, owing to .
the depth of water, there is not so. much of the growing coral found
upon their surfaces. It was not in my power to make sufficient examEx. Doc, 2-r—21



PHILADELPHIA,

322

REPORT

ON THE

FINANCES.

ination to lay down with accuracy the various shoals; for, notwithstanding I was absent over ten days from Key West, yet, owing to the
tempestuous weather encountered, and,the insufficiency of the vessel I
was in, I was only able to. spend one day upon the shoals. In this
time, however, I obtained satisfactory evidence that the formation, like
that of the Carysfort reef^ was competent to sustain any structure that
rnight be placed updn it. I examined particularly one of the shoals
called " Turtle shoal," upon which the house is placed TU the accompanying sketch. The shoal was several hundred yards in length, and
over one hundred yards in breadth, with a firm, hard bottom of coral,
having about eight feet of water upon it. It was ori the inside edge of
the reef, and had a series of shoals between it.and the gulf, acting as
breakwaters to it. I would propose locating the structure upon this
shoal, unless subsequent exarninations should indicate a more suitable
position. The most suitable positidn, in my judgnient, does not depend
so much upon the depth of water on the position itself, as it does or^
the character of the exterior shoals.. A shdal with deep water, having
outside of it others of less depth, breaking the force of the wave, is
more advantageous than one of less depth not so protected. So, also,
a shoal with a level surface and perpendicular banks is preferable to ,
one with a gradual slope to deep water, the inehned plane of which
invites and leads up the wave to the structure at its summit.
The depth of water at the site is oniy a matter for consideration
when all other things are equal; then the less depth the less difficulty
in erecting the foundation and superstructure. The important: question
which I shall endeaver to solve, before making a definitive location, is
to find the rnost protected spot. For this purpose application has been^
made for a hydrographical reconnaissance of-the shoals by tbe coast
survey; and it is hoped the results thus derived will be available
befbre the foundation will require to be laid. If not, such personal examinations will be made as to insure the most favorable location.
I n t h e mean time Turtle shoal can be considered for the purposes
of designing the structure as the location, as indeed it will be, unless
subsequent examinations should make known one better protected.
T h e p r i n c i p a l problem for the engineer, involved in designing the
structure, is contained in, the nature ofthe foundation. You wall probaMy irecollect, that in a report made to the board by me, and dated Au:gust^6, 1-852, in discussing certain general questions in relation to the
Florida ireef, 1 advanced« the opinion of the perfect pra.cticability of
erecting ^on this .reef towers ofi solid masonryfioundedupon tke rock ofi the
^eefi, andof .my confidence in their subsequent stability. I have no reason
>now to change the opinion then expressed. I do not believe the force
^ofthe sea on this reef can injure such structures, if properly, erected on
i-suitably selected sites; and I am perfectly satisfied no obstacle would
h e encountered in the erection which has not been overcome in similar
Kworks in this and other countries, but to accomplish this result would
Tequire.a very great outlay ofmoney. The structures on the Bell
:and Skerrivore rocks, coast df Scotland, cost respectively over $300,000
and $400,000. Neither of -.these structures was as large as the one
Tequired at Coffin's Patches, and both were within a short distance
<of all the resources of Great ^Britain; whereas Coffin's Patches, be«




REPORT ON THE . FINANCES.

3.23'

ing.fourteen hundred miles from.workshops and laborers, would great-,
ly enhance the cost of all kind of materials and labor. The fact of so
large an outlay bji ng required has deterred me from presenting any
project foi;^a masonry structure. It does not seem reasonable to expend so large an amount, if it is practicable to gain all reasdnable ends
with less means. The immense extent of our coast.—the large number
of harbors and prominent headlands calling for so many lights, and increasing proportionately the expense of the whole establishment—is a
consideration which, should govern the engineer in his designs ; for it
will most certainly affect the probability of the necessary,appropriations being made to_ carry out his plans; and in making these plans,^rrpediency must have its due weight. But in the report previously referred to, considering the perishable nature of the iron-pile foundations, I proposed a foundation of masonry to the level of storm-tides,
from which the iron-pile structure should rise in the same manner as
from the surface of the reef Since the date of the report, further ex- .
aimination and refiection have led me to believe—-first, that such a foundation, from the difficulty of laying it, would be very expensive; secondly, that the iron piles, if made sufficiently massive, are not so perishable, and, if properly protected, will probably last longer, or as long
as the superstructure.
With respect to the first consideration—^to wit, the expense ofa masonry foundation to storm-tides—it is only necessary to say that it would
require a pier of some 70 feet square and 13 feet in height, which
should be made of blocks of granite, with their faces cut to fit close to, gether, and bonded in the strongest manner. To lay the first course
would require the bottom to be previously levelled and all loo^:e material removed, tb effect which would involve either the (Construction of
a coffer-dam or the use of the diving-bell. The coffer-dam, from the
necessity of transporting thither all materials, even the puddling, would
be very expensive; and the diving-bell would be hardly less so, from
the fact that itwould have to be protected from > the action ofthe
weaves by a temporar}^ breakwater of piling. Such a foundation would
require of itself an expenditure of not less than $100,000. This, however, would be no argument against it, if the same is clearly: proved
necessary. Whether it be necessary or not to the permarient durability
of the .structure, is dependent on the solution of the second question
above proposed, to wit: the permanency of the screw-pile foundation.
It is extremely difficult to arrive at any satisfactory result in endeavoring to ascertain the .effect of the action of salt air and water on
wrought and cast iron. Most experiments are vague and indefinite^—
' made with some special objects, without giving general results. More-.
over, it is a well ascertained fa;ct that the quahty and permanency of
iron are dependent upon certain conditions of its manufacture, which are
unknown, except so far as their producing different and unlooked. for.
• results. The only reliable experiments which I have been able to find
in my investigations upon this point, are those by Robert Mallet, (Mem,
Inst..C. E. M.. R. S. A.,) published in the reports ofthe British association for the advancement of science.. In the report of the British = association for 1843 will be found (page 1) the third paper read by this
gentlemari, in, whjch he has ,tabul!ated the results: of his experiments foF




324

REPORT ON THE FINANCES.

the use ofengineers. These experiments were made on specimens of
various kinds of wrought and cast iron, exposed to the action of the
weather, fresh and saltwater at various depths, and for periods extending as far as 732 days, or two years. These experiments appear
to have been very thorough, and made with great care, and seem entitled to much consideration. Mr. Mallet has, in the report, discussed
the results produced by them, and, for the use of engineers, tabulated
these results for the different kinds of iron. Among others is a table
showing the average amount and depth of corrosion in clear sea-water
and when exposed to the weather, of the different kinds of wrought,
iiron experimented upon, and the. actual proportionate corrosion for one
hundred years, deduced therefrom, as follows:
Kind of iron. '

'

.

Clear sea-water. iExposed to the weather.

Red short bar, Staffordshire
0,276 inch.
Commori bar,. Staffordshire
. . . . 0.927
Best bar, Staffordshire.:
0.316
•
Be-st Welsh bar, Doulais
. . . . . . 0.278 ..
Low Moor boiler-plate.
0.215
Common boiler-plate
;
0.272
Swedish bar, Dennemore-»..
-.0.277
Faggoted scrap bar.
„
. . . o 0,064

-

0.335 inch.
0.540
0.361
0;353
0.332
0.412
0.470
0.219

From the above it w-ould appear that the corrosion of wrought iron,
'when exposed to the weather, was as great, and in some cases greater,
than when exposed to the action of clear sea-water. This is, in a manner, accounted for by the fact, that in'Mr. Mallet's experiments, the
specimens were entirely immersed in the water, and that it does not appear that any were subjected to the action deemed most destructive,
viz : the alternate action of air and water, or that portion' of the pile
between high and low water.
^
'
The piles hitherto used have been made of the best fiaggoted scrap
iron, which the table above quoted shows to be the most suitable material for this purpose, as, in one hundred years, the corrosion of that part
totally immersed would only be 0.064 of an inch, and of the part
above, 0.219 of an inch. For the sake of security, and to allow for
what is believed to be the iricreased action at the alternately ^wet and
dry part, if we take the larger quantity and double it, it would give under
one-half of an inch for the depth of corrosion in one hundred years;,
that is to say, having calculated the diameter of the pile necessary for
strength and stability, we have only to add one inch lo that quantity for
every one hundred years it is desirable it should last before being reduced to.the proportions required for mere stability.
Hence w^e see that the material is susceptible of being used for a
comparatively great length of time; but even this may be increased
by resorting to some of the various methods of protecting iron which
have been from time to time suggested and tried. The same difficulty
is encountered here that w^as^ mentioned above—the w^ant of thorough
and reliable experiments upon w^hich td base calculations. In almost
all cases these plans are patented, and we have only the^ testimony of
the patentees, or of individuals experimenting under the influence and
or the, benefit of-the patentees. All these plans may be divided into




REPORT

ON

THE

FINANCES.

326

two classes: those which protect the iron mechanically, by forming a
coating around it, such as the differentkinds of paints, varnishes, &c., arid
those wherein, by the contact ofsome other body, a change is produced,
in the electric condition ofthe iron with respect to the corrosive agents.
Ofthis class are theuse jof zinc in masses and the different processes
of galvanizing, as it is cailled. Ofthe first class no use can be made in
these structures. If the paint or varnish is put on before using the pile,
the handling of such larg^ masses, in transportation and in driving them,
causes it to be scraped off and thfe iron exposed ; and if the application
is left until after the.pile is in position, nd protection can be given to
that part under water, and very little to the part between high and low
water, as there is not time for the paint to dry before the rising of the
tide. Of the second class, the local application of masses of zinc has
been tried both at. the Brandywine and Carysfort reefs. Sufficient
time has not yet elapsed to enable a correct judgment, to be formed.
Mr^Mallet, in the report previously referred to, is of opinion that this
method of protectidn is not! efficient. He says " zinc is so slightly electropositive, that its protective power is nearly destroyed whenever a few
spots of rust have, formed anywhere upon.theiron—the peroxide acting
as an.acid towards its own base in both fresh and sea-water. The zinc
gets covered, in the latter,! with a hard coat of hydrated oxide of zinc
arid calcspar, w^hich retards or prevents its further corrosion, and thus
permits the iron tp corrode." This evil,,however, may be prevented
by taking up, from time to time, the masses of zinc, and scraping from
the surface the hydrated oxide, and thus restoring to the zinc its original power. By continually repeating this operation. till the zinc is
all wasted away,, and then renewing it, the. iron may be protected for a
long time, or at least its ccirrosiori sensibl}^ retarded. ' .
•
Ofthe last plan—that of] galvanizing iron—the testimony is very contradictory. Many English chemists of distinction have given their
opinion in its favor; and I am informed, though I have not had the opportunity of seeing the articles, that in the " Annales des Ponts and
Champees" the testimony ofthe French engineers is very strong in favor
of this prdcess, a,nd that iron thus protected has been exposed to the
action of the sea for over fifteeri years without being at all affected.
This process appeeirs to consist in immersing the iron in fluid zinc,
when a thin covering adheres to the surface. In the firsf patent in
England, granted in 1838, the iron was prepared befbre immersion by
subjecting it to a bath of acids, in which the surface was thoroughly
cleaned before immersion in the zinc. At present there is an estabhshment in the^ neighborhood of this city where iron is galvanized ; but the
material is heated to a red heat, arid then immersed in the fluid zinc,
I do not understand why tli is process is. denominated galvanizing, nor
do I see how any such-action takes place when iron thus, prepared is
subjected to the action, of sea-water. It a.ppears to trie that the zinc
thus forms either a mechanical covering to the iron, or unites with it,
and forms an alloy, and that protection is affbrded only so. long as the
zinc or alloy remains iritact; its power to protect being proportionate
to the thickness and the capacity of the zinc or alloy to resist corrosion.
Not disposed, hpwever, to omit any means of protecting the foundation
piles, and thus, by making them .more durable, diminishing the cost of



'326-

REPORT ON THE FINANCES,

the structure, I submitted to. the agents here a sketch of a proposed
foundation, and have received an estimate from them of the costof
galvanizing all parts ofit. From the reply, it is believed that an additional appropriation of $10,000 would cover the cost of galvanizing all
the wrought iron of the foundation exposed to the sea, arid an item for
this purpose is therefore introduced into the estimate.
It would seem, therefore, that there is no difficulty, by making the
foundation piles la.rge enough, and adopting some mode of protecting
them, of insuring their lasting as long as the superstructure ofthe same
material. Should, however, experience prove the action of the air and
salt w,ater to be greater in its corrosive power thari either, singly, thus
causing the foundation piles to wear away more rapidly than the superstructure, they can then be renewed by underpinning, the structure,
taking out the old piles and driving riew ones, there being no practical difficulty in effecting the operation.
The result of the preceding discussion may be summed up as follows :
l . A structure and foundation of masonry, though practicable, yet,
from the remoteness and exposure of the position, would require so inordinate an expenditure of means as to preclude a design of the same
being prepared.
. /
2. An iron structure, founded on a masonry pier, w^ould be objectionable from the additional cost, and the solid mass of the pier offering increased resistance'to the waves.
3. From reliable experiments, there is reason to believe an iron-pile
foundation can be made to last as long as the superstructure; and should
time prove it to be more perishable, it can be removed.
The question, therefore, is reduced to a selection between a masonry
tower and' Ioundation, and an iron structure founded on iron piles ; and
for the reasons of judicious economy and expediency stated above, and
from the consideration that the government have already erected two
iron structures onthe reef, thus in. a manner deciding the question,
I have prepared and herewith siibmit the plans for an iron structure
fourided upon iron piles. At the same time, I trust these reasons here
presented will be thorough^,sifted by the board, whose greater'experience and superior judgment may enable them to detect fallacies, or
td see considerations not advanceci, and induce the conclusion that the
preference should be given to the masonr}^ structure.
, The accompanying sheets of drawings (marked 1, 2, and 3) present
.the general outhnes of the structure proposed. I have in previous reports advanced the reasons which, in my judgment, render the disk p/ile
the most suitable foundation for pile structures on the Florida reef
They may. be briefly recapitulated here by stating—
1. The necessity of greater bearing surface, than a single pile presents, without increasing their number so much as to vitiate the principle of
these structures—that of having a free passage for the wave, with the
"minimum obstruction consistent with strength.
.' 2. The impracticability of usingsthe cyhnders of Dr. Potts.
'
3. The coral formation, though susceptible of easy penetration, is too
hard to. admit ofthe use of Mitchell's screwsof the necessary diameter
' for the required bearing surface. If, therefore, the screw-pile is em-




REPORT ON THE FINANCES.

32t

ployed, their number must be increased to get the proper bearing surface, which is objectiona:ble ; and then it is very doubtful if they could
be sunk to the proper depth.
4. The FJorida reef being most compact on its upper, strata, the
weight ofthe structure, is by the disk pile transferred to the surface of'
the reef,, and by increasing the diameter of the. disks, any bearing surface can be obtained witiiout reference to the number of piles employed;
and experience has proved the facility and accuracy with which these
piles can be put down.
In'confirmation of the statement made in proposition four, I submit
herewith a table of the driving of the piles of the Carysfort reef foundation, (marked appendix 2,) by which it will be seen that with piles E,'
F. G, and H, where the fall of the ram was uniform, the depth of penetration per blow gradually increased as the pile descended; proving that the
maximum resistance was,in the upper strata, and that the surface rock was
better able to bear any great weight than the strata beneath.
-^
' The proposed foundation consists of nine wrought-iron piles of 12
inches diameter, driven through massive disks of cast-iron of 8 feet
diameter, and penetrating the rock to the depth of 10 feet. Thesepiles are placed at the centre and angles ofan octagon of 56 feet diameter, and are capped by cast-iron sockets, arid braced together by
horizontal, radial, and periphery ties of 5-inch round iron, and a series
of tension braces of 3-inch round iron. It will be perceived this foundation is very massive, its estiniated weight b.eing abdut' 110 tons. This
is greater, without doubt, than the mere strength to sustain the structure
would require. Eight-inch wrought-iron .piles would have the necessaiy strength. Those proposed, 12-inch, ought to last two hundred
years, before theyare reduced to the dimensions of simple strength.
The increased material is, howjever, proposed not only with a view to
durability, as'above referred to, but also to give the necessary rigidity
to so-high a structure as is placed on it.
From-the foundation there rises a frame-work of piling in six sections—all, except the lower sectiori, being of hollow cast-iron, cylinders. In each section the piles are uriited by horizontal bracing of a
uniform system; these, together-with the piles, diminishing proportionately in size from the low^est to the highest section. Sheet No. 2, which
is a section ofthe structure, has marked on it the details of the dimensions of this frame-work. The lowest section of this pyramidal framework is formed of 10-inch wrought-iron piles, for the reason that it has
td resist the blow of the wave in storni tides, and that it is not impossible in gales of wind for spars or Mississippi logs, or other solid
.bodies, to be thrown against the foundation piles, wlien great danger
of fracture might result from the use of cast-irori..
This frame-Work rises 115 feet from the foundation piles, and diminishes its diameter from 5^ to 15 feet,pr a slope of 5J upon 1.
The radial and periphery ties of the second section are wroughtiron beams, of sufficient strength to sustain the dwelling-house.
-'
The keeper's house (sheet No. 2) is 30 feet square, of J-inch boileriron lined with wood, and is divided into'four rooms,,affording ample
accommodation for its inhabitants, and for all necessary store-rooms.
From the house to thq top of the frame-work is a cylinder of boiler


328

REPORT ON THE FINANCES.

iron, lined with wood, enclosing a circular stairway conducting to the
lantern. The lantern is of the sairie pattern^exactly as tbose recently
erected at Sand' Key and Cape Hatteras.; The focal plane will be
140 feet above the water, giving a practicable range from the deck of
a vessel 12 feet above the water of over 20 statute miles.
, As this structure will be placed midway between Carysfort reef
and Sand key—both revdlving lights—it should be a fixed hght; and
tbe estimate therefore contains an item for furnishing it with a firstorder Fresnel apparatus. There has not been time, without subjecting .
this report to unnecessary delay, to make all the numerous W'orkingdrawings for the proposed structure; nor has it been deemed advisable
to enter upon a work of so much time and labor until the question of
its construction has been settled by the board. The drawings accompariying this report will show all details necessary t c elucidate the
principles upon which the structure is designed, and it is proposed, in
case the design is approved, to commence the working-drawings, w^hich
can alway^s be executed ahead ofthe w^ork in the foundry. In ease of
the approvalof the board, it is proposed to put the work in hand, immediately, .and to prepare tha necessary materials so that a party can
leave here early in the fall, and commence the preliminary operation
of forming a depot at Duck key, or some suitable point in the vicinity,
selecting the site and erecting the platform, and putting down the
foundation series. In the mean time the work can be manufacturing
here, and sent out as finished; and it is believed it can be put together
there as fast as it can be delivered.
. ,
The accompanying estimate (appendix No. 4) bas been carefully
prepared. In the first place, every piece of wrought and cast iron in
it has been estim cited in absolute weight, and in the labor required to
manufacture it; also all the lumber and other materials have been estimated for, as nearly as possible, with the experience acquired' in preceding works. Two seasonsj or twelve mouths in all, is then allowed
for the erection of the structure at the site, and an estimate 'made of
the pay, subsistence, and transportation of a completely organized
working party, with all the requisite machinery, tools, &c. Finally,'
the amount required to furnish the structure with a first-order lenticular
apparatus, and the necessary dwelling and lantern furniture, is added.
It wdll be seen by the recapitulatiomof-the estimate that to collect and
manufacture the necessaiy. materials at this place, or wdiere there are
workshops, amounts to $66,991 46; that to transport these materials
and build the sti;,ucture at the site w^ill cost $30,^50; then to provide
the apparatus and necessaiy furniture, $10,400; making the total estimated cost bfthe structure when properly equipped $107,641 46. To
provide against contingencies, which in a work whose position is so
remote from all resources must necessarily be anticipated, a further
sum of $10,764 14 is called for, or 10 per cent, ofthe whole estimated
amount. This is a small per-centage, but is not made larger owing to
the confidence entertained in the accuracy of the estimate. One disaster, such as the loss of a vessel freighted with materials required to sail
over 1,400 riiiles, and througria part ofher voyage the Florida gulf, as
dangerous as any navigation in the world, might of itself swallow up the
whole coritingency, and such a catastrophe is by no means irriprobable.




REPORT

ON

THE

FINANCES.

329-

The whole amount of the estimate is $118,405 60; from which deducting the available funds on hand, leaves the sum of $89,105 60 to
be further appropriated. As there will be two sessions of Congress
before the work can be completed, it is respectfully suggested that this
sum be called for in amounts of $50,000 and $40,000, respectively.
It is hoped the estimated cost given above will not appear unreasonable, and for the purpose of illustrating the fact, the following data are
submitted.
Sheet No. 4 shows the comparative size of the proposed structure on
Coffin's Patches with u.ose I f ady erected at Carysfort reef and Sand
key.
It will be seen, while the focal plane of Coffin's Patches is 140 feet
above the water, those of Sand key and Carysfort reef are respectively
108 and 105 feet. The foundation-piles of Coffin's Patches, 12 inches
diameter; of the other structures, only 8 inches; and so throughout;
that is to say, owing to the increased size of the proposed structure
over the others, the actual amount of the material is from fifteen to
twenty per cent, greater. Now, w7hen we consider the increase in
the present prices of materials and labor over those of the periods
when these other works were constructed, it would be expected, the
amount and price of materials and labor being so much greater, that
the cost of the structure would be proportionately so ; yet the fact is,
the estimated cost of this structure is really below the actual expenditures upon the others, as will be seen by reference to appendix No. 3,
where are stated . the appropriations for these works and the balances
on hand—the differences being their exact cost. From this statement
it appears the Carysfort reef, exclusive of the apparatus, cost $105,069 07, and the Sand key $101,520 39; whereas, if we deduct the
cost of the apparatus from r the estimated cost of Coffin's Patches, it
leaves only $98,641 46, being $7,427 61 less than Carysfort reef. Of
course, in this comparison the contingencies are not estimated for»
To account for this difference, reference must be had to the experience acquired on these works, which were novel, being the first of
their kind in this country; to the fact that both were under different
superintending agents, and that in each there were delays in appropriating money, and other obstacles encountered ; which,, it is hoped, in
the present case may be avoided ; and allusion is only here made to
them to show that the estimate now presented is not unreasonable, but
that if there be any objection to it, it is the fear it is under and not over
the probable cost.
As stated above, this action of the board will be awaited before taking
, any further steps in this work. Should the plans now submitted meet
with its approval, upon the same being made known the work will be
continued and prosecuted, so far as the manufacturing the materials
and the funds in hand will permit.
Very respectfully, your obedient servant,
GEORGE G. MEADE,
Lieut. Top. Engineers.
Capt. E. L. F. H a r d c a s t l e , U. S. A
 Engineer Secretary Light-house Board.


APPENDIX No. 2.

oo
CO
o

Table showing theforce used and 'penetration effected in driving iron"pilesat Carysfort reef.
D

Pile A.

H.

fe Ft. inch.

12 4

12 10f

13
13
14
14
15
15

4
8i
li
6£
9

16 31
16 U
17 0
8 0

8 4

18

19 0
19 10A
6 4
5 6
3 0
2

0

Inches.

6#
4*
5

H
6*

41
?
4

lOf

10±
10i

3-16

Ft. inch.

11
12
12
13
13
14
14
14
15
15
16
16
17
18
19
19
7
7

§
w

7

Inches.
10$

10
3*
8
5?

6£
llf

5f
5i

H

10
4
101
6

6

6£
7#

^H

H
n

n#
4
61
3

1-16

9.31-16




12 2£
12 7£

H

1

Ft. inch.
11 10

2£

13
13
13
14
14
15
15
16
16

2
7£
11£
4i
9
21
7f

Inches.

H
5
6i
5i

18

8f

6
2
2
2

0
0
0
0

5i
6*

j

6 0

9i
Hi
4

&o .

11 101

- 9.If

H

4*
5*

8
11

JFY. incA.
11 6$
11 0

t*

U 41

11 9

4*

2

S^-

31
41
4
5
5$

1*3 "S*

11 4 i
11 0

2i
2£
2i
si
2#
2*
4i
4

11
6 0

30

SB ^ -j
I•02I -o J

9

31
i

6£
4
4
3
4
4

.FY. incA.. Inches.
11 11
U
11 0
H
41
4i
3|
2$

Ft. inch.

12 4

12 0

13 2
11 0

2i

4|
5i
4
41

41
4*
41
5"
5
3*

5f
7

71

9

Inches.

61
5
5
5

10

2a .
£ ^OJ

bh SG
. e-S< 3C.
a

11 01

5
4*
41
5

2*
2£

i-i
SH -io .t:
r;03^o""Cg
H S "3 x

i<Y. inch.
10 6

H
4i

ll
2i >hi^."=O!•) -aa>

2*
2
2i'
3
3
2*

Inches.

4£
2i
2*

11 0

i

21

9.6

Inches.

11 l i f
11 0

fc£ .
•is

y

80

4£
4^

2i
9f

17 3
17 H i

Ft. inch.
11 0

8 0

tui . 1
II

6i
7*
7
5i

61
7
6

4 8
4 0

6|

2
2

41

8

6
6

SB . "I

SS J

1 1
10.41

In piles E, F, G, and H, tire blow was uniform, and shows the diminishing solidity of the bank downward.

!

If
10.3

56
56
50

Is

REPORT ON THE

^3B1

FINANCES.

APPENDIX No. 3.

Carysfiort Reefi.
Appropriation March 3,1847
Do.......Marcli 3, 1849
Doi
September, 1850
D o . . . . . . . March, 1851

\
$30,000
31,590
36,000
17,000

.....'

Total amount appropriated
...i..--..
Add sales of property transferred from other works

-

Amount of fmids..
.
Deduct cost of apparatus,put up at Sandy K e y . . . . . Balance on hand after completing work
.
.

00
00
00
00

.'.

.$114,590 00
7,428 00 '

. . . . . . . . . . . . . . . . . 122,018 00
11,069 93
— -.
5,880 00 '
'
_
16,949 93

Total amount expended in constructing, furnishing, and maintaining for
six months
.

105,069 07

Sand Key.
Appropriation March 3, 1847...
$30,000 50
' D o . . . . . . . A u g u s t l 2 , 1848
. . . . . . . . . . . . . . . . . . : . . . . . 29,970 24
Do
September, 1851
.'
. . . . : . 44,127.81
Amonnt received through the Light-house Board for maintaining
light
.....^..>
1,199 00
Total amount appropriated
Deduct balance on hand of appropriation
Do
. . . ^ . q f Light-house Boardfund..

$105,297 55
2,985 86
791 30
—

3,777 16

Total amount expended in constructing, furnishing, and maintaining foi.*
• three months..
...I.............

101,520 39

APPENDIX No. 4.

Estimate ofi. the cost ofi materials and labor ioi erecting a first-class iovn pile
light-house on Cofii?i^s Patches, Floiida reefi.
Weight in Price per| Amount.
pounds. pound.

Description.

Total.

WROUGHT IRON.

' Foundation series.
'

9
9
8
8

•

•

I

piles, 12 inches diameter, 30 feet long...
rings to shrink ou ditto
radial ties, 5 inches diameter, —feet long.
periphery ties, 5 inches diameter, — feet
. long
16 radial tension braces of 3-inch rod iron ..
16 periphery tension braces of 3-inch rod iron
64 pins
32 keys for ties
32 turnbuckles,3-inch
Total foundation series.




91,-512 $0 07-^. .$6,405 84
7
' 150 57
2,151
7.
962 80
14,040
10,960
12,144
10,432
1,408
,352
1,696

. 7

H
.•

7 :

7,
7

767 20
516 12
443 36
98 56
24 64
118 72
9,507 81

S32

R E P O R T ON THE

FINANCES.

ESTIMATE—Continued.
Description.

Weight in Price per
pounds. pound

Amount.

Total.

Second series.
centre pile, 10 inches diameter, 32 feet
long-...'.
:
....
^angle piles, 10 inches diameter, 22^ feet
long..
16 radial joists, 9 by 3 inches, 22 feet long..
periphery joists, 9 by 3 inches, 16 feet 6
inches long
16 radial tension braces of 3-inch rod iron..
16 periphery tension braces of 3-inch rod iron
64 pin
48 bolts for beam joist
32 turnbuckles
Wiough-iron ladder and straps.

'7,945 4C 07

$556 15

47, 088
32, 064

7
7

3,296 16
2,244 48

12,016
12,528
11,248
1,408
1, 008
1,696
2,073

7
4^

H
7
7
7
7

841
- 532
-478
98
70
118
• 320

12
44
04
56
56
72
64
$8,556 87

Total second series.
Third series.
radial ties, 4 inches diameter, 20J feet
long
.V
periphery ties, 4 inches diameter, 14 feet
long.......
.'
radial tension braces of 3-inch rod iron..
radial tension braces of 3-inch rod iron..
16 periphery tension braces of 3-inch rod
iron
,
64 pins.
32 keys ..V
32 turnbuckles.

6,864

.41

291 62

4,728
5,220
3,512

4i

200 94
221 85
149 26

•8,896
1,408
240
1,696

4|
7
7
7

378
98
16
118

08
56
80
72
1,475 83

Total third series
Fourth series.
radial ties, 3 inches diameter, 1 2 | feet
long
'.....\.......'.....
periphery ties, 3 inches diameter, 11^
feet long
.^
16 radial tension braces of 2^-inch rod iron
16 periphery tension braces of 2^-inch rod
iron
:
64 pms
32 k e y s . . .
32 turnbuckles-

2,274

94 65

2,088
6,144

4i

5,792
960
240
1,360

7
7
7

H

88 74'
261 00
246
67
16
95

16
20
80
20

Total fourth series .

869 75

Fifth series.
8 radial ties, 2 | inches diameter, 10 feet
long
,
8 periphery ties, 2^ inches diameter, 9^
feet long . . .
16 radial tension braces of 2-inch rod iron . .
16 periphery tension braces of 2-inch rod iron
64 pins
-. .- = .
„.. , o . . - .




1,320
1,240
3,632
3,456
576

H

7

56 10
52
144
156
40

70
36
78
32

R E P O R T ON THE

333

FINANCES.

ESTIMATE—Continued.
Description.

Weight in Price per| Amount,
pounds. pound
72.
1,032

32 k e y s . .
32 turnbuckles.

07
7

Total.

$5 04
72 74

Total fifth series.

$528 24

Sixth ser
8 radial ties, 2 inches diameter, 6 | feet long
8 periphery'.ties, 2 inches dianieter, 6 | feet
long:
16 radial tension braces of l|-inch rod iron.
16 periphery tension braces of l|-inch rod iron
64 pins...
.,
32 keys for ties
..
32 turnbuckles.-.-.-.
...

, 568

.4i

592
2,424
2, 324
383
64
864

4^

H
7
7
7

24,14
25
103
,98
26
4
58

16
02
97
81
48
48'

Total sixth series.

340 86

Seventh series.
16 radial tension braces of 1^-inch rod iron
16 periphery tension braces of 1^-inch rod iron
64 pins...96 bolts for c a p s . . . . . . .
32 turnbuckles
'

1,568
1,520
. 340
480
708

7
7
7

66
64
23
33
49

64
60
80
60
56

Total seventh series.

238 20

Dwelling-house.
Roof and walls of |-inch boiler-iron.
Rivets for roof and walls
.'.,
Battens for roof and walls

2,826 25
148 26
353 29

40,375
2,118
5,047

Ainount for dwelling-house.

3,327 80

Cylinder toicer.
Walls of ^-inch boiler-iron.'.,
Rivets
Battens for walls
1.

477 33
23 "87
59 64

6,819
341
852

Amount for cylinder tower.

560. 84

- . Miscellaneous.
200 tap-bolts for gallery railings...
, 4 water tanks, 500 gallons each.
1 oil tank, 1,000 gallons
106 standards for stairs
„.
Ladder for dwelling.
Lantern
, = .. 1
,

7
294
113
59
86
4,000

100
4,212
1,620
848
1,240
28,509

CAST IRON.

Foundation series.
9foundation disks




80,190

.34

2,806 55

00
84
40
36
80
00

33t

R E P O R T ON THE ,FIN.4NCES.

ESTIMATE—Continued.
Description.

Weight in Price per
pounds. pound

8 angle couplings.
1 centre coupling.

18,296
2,487

| 0 34
34

Amount.

Total.

$640 36
99 64

Total foundation series.

$3,546 55

Second seriesi
8 angle couplings.. - o
- „ =». = 1 centre sleeve
Floor plates of dwelling, 16 sections.
Plate at foot of ladder
„
'i

17,920
3,826
30,065
• 650

34
34
4^
4--

627
133
1,202
26

20
91
60.
00

Total second series.-o

1,989 71

Third series.
8 iron tubes, 10 inches in diameter, 21 feet.
3 | inches long
8 angle couplings
1 centre band
oo.
1 band, foot of tower...
........
=-

21,512
17,800
1,654
1,452

4
34
4
4

860 48
623 00
66^16
56 08

To'tal third series......

1,605 72

Fourth series.
8 iron tubes, 9^ inches diameter, 20 feet 3^
inches l o n g . . . - - . . . „ „ . : . . o . . . . . .
8 angle couplirigs
Icentre band.
o.

17,760

i5,648
1,625

4.
34
4

710 40
547 68
65 00

Total fourth series....

1,3.23 08

Fifth series.
8 iron tubes, 9 inches diameter, 18 feet 11
inches long
'.
8 angle couplings
'
1 centre band

14, 376
15,208
1,275

4
34
4

575 04
532 28
51 00

Total fifch series.. - „

1,158 32

Sixth series.
8 iron tubes, 84 inches diameter, 17 feet 7
inches long..o„„
»
8 angle couplirigs......
J centreband
.
=.
Total sixth series

11,440
14,672
1,217

4
34
4

457 60
413 54
48 68

.

9i9 82

Seventh series.
8 iron tubes, 8 inches diameter, 16i feet long
8 angle caps and brackets
Lantern' deck plates, in 8 sections........
Total seventh series.




8,664
14,408
. 4;'248

346 56
576 32
169' 92
,1,092 80

335

REPORT ON THE FINANGES.

ESTIMATE—Continued.
Weight in Price per
pounds. j pound.

Description.

Disk nt foot of cvlinder tower
--., . . . .
16 rafters for roof of dwelliner
40 gallery posts, each 40 p o u n d s . . . . . . . . . . .
-153 feet-ffallerv r a i l i n g . . . . . . . . . . . - . . . . . . .
10 posts for lantern gallery......
75 feet lantern gallery railing
.:.
W^indlass and davits for boats
106 stairs for cylinder tower .
Centre column for cylinder tower

7,416
12,690
. 1,600
3,040
400
1,440
2,500
10,812
4,018

i
1

Amount.

$0 34
4"
•'

I

1

•

1 •

TotaL

",

4 -

4

•

4

j

4 :
7
4

1

• "^

$259
518
64
121
16
57
175
432
160

56
40
00
60
00
60
00
48
72

800,802

Total weight in pounds
LUMBER.

Scantling for joist uprights, &c
Flooring, ceiling, and liningrboards....
Pattern l u m b e r . . . . . . . . . . . . . . . . . . . . . . . . . .

Mfeet. ' Per M.
4,000 $35 00
7,200
40 00
3,000
80 00

$140 00
288 00
150 00
578 00

Total lumber. . . . . . . - - o
$18 00
5 00
4 00

12 pair casement doors and. windows, per pair
4 inside doors, each
.-.,....
.
4 closet doors, each
Locks, hinges, and fastenings for doors
.

.

216
20
16
52

00
00
00
00
'

304 00

MISCELLANEOUS.

100 sc[uares of glass, per square
Wash-board mouldings and small mouldings.
Paints, brushes, and o i l . . . . . . . . .
....
2 extra tons of iron, round and square bars,'
per ton
.....
............... 500 pounds of zinc, per l b , . - . - . . . . - . . . .
Glass for lantern and f r e i g h t . . . . . . . . . . . . . .
LABOR AT

4,480

50

50 00
18 00
325 00

$90 00
.8

180 00
40 00
1,000 00

FOUNDRY.

Per mHh.l
Draughtsman and superintenderit foundry6 months.. $125 -00
work . . . . . . . . . . . . . . . . . . . .
Smithes work on wrought iron.

750 00

.

Making 10 rings to shrink on piles—heavy
trip-hammer
Making 32 ties of 5-inch iron, and cutting
key-holes—medium fire; three helpers...

Hours. Per houril
200
$1 10
320

•^ 90

220 00
288 00^

Medium fire, smith, and two helpers.
Making 224 swivel-boxes .
.. . . . = . . . . . .
Making two wrou^'^ht-irbn l a d d e r s . . . . . . . . . .
Making 48 ties, and cutting key-holes..
Piercing out 224 tension-rods
....
,. Sniall

fires.

.

Making 448 brace-ends
.„.'„,.. = ,,-.
Making 224 heads for swivel-boxes
Making 656 pins 1 | hours each
.,....- = '




680
140
480
1,210

-

'" "^^
•

224
224
820

1,260
105
360
907

^5
75
7.5

00
00
00
50

^ \

60
60

1,344 40
1,344 40
60 1 , '492 00 1

336

R E P O R T ON T H E

FINANCES,

ESTIMATE—Continued.
Description.

Making 160 keys, I5 hour each
Making 2i)0 tap-bolts, for gallery rails.'
Making 106 standards, for stairs

Number of Price per
hour.
hours.
200
50
265

60
60
60

Amount.

Total.

$120 00
30 00

159 00

Total smiths' work....

$6,630 30

Boiler-maker.
On dwelling-house
On cylinder tower
On water and oil-tanks.

7, 130
2,003
1,450

20
20
20

Total boiler-maker.
Pattern-maker.
On first series
On second series
....
On third series.
1..
Gn fourth series..
, On fifth series..---On sixth series
On seventh series
Disc at foot of tower^
Gallery-post
r. • • - - Railing
,...
Lantern-railing
—•.
Stair......-..-.....'........
Centre column

2, 316 60
550
680
450
350
330
310

450
160
20
120
100
60
60
3,640

Finisher, or mechanist on cast-iron.
On first series
..
On second series...00..
On third series
On fourth series
On fifth series
On sixth series
.
On seventh series . . - - . Disc' for cylinder tower.
Rafters of dwelling
Gallery posts
Gallery railing.:.....'...
On lantern railing
On stairs
On centre column......

4,400




819 00

224

1,171 80

50

7,400 00

13,760
500,
280
200
14,800

'Total cost of materials manufactured-.

224

380
1, 040
360
320
320
320
480
50
160
10
200
100
530
70

Lathe-work.
Turning 56 tubes and sockets..
Drilling 224 swivels, 448 holes.
Screwing 224 holes..
Screwing 24 brace ends..

1,426 00
600 60
290 00

66,991 46

REPORT ON THE

337

FINANCES.

ESTIMATE—Continued.
Amount brought forward .

$66,991 46

ESTIMATE FOR ERECTING STRUCTURE AT SITE.

Miscellaneous—tools, rnachinery,
3 ladders
1 pile-driver and ram, complete
Materials for smiths' forge.
,
20 hogsheads smiths' coal
Smiths' bellows and frame
Smiths' and mechanists' tools, hardware, jack-screws...
Derrick and guys
.'
Blocks, falls and hoisting appa.ratu8
Transportation, $560; fuel and quarters 1 year, $350...
Expenses of office
'.
Wharfage, ship-chandlery, &c
,
Hire of tender schooner 10 months, at $150 per month.
Hauling and shipping.. :.

25 00
200 00
35 00
160 00
35 00
350 00
400 00
200 00
910 00
500 00
350 00
1.500 00
1,000 00

Platform, icharf and barracks.
Scantling, 10,000 feet; 3 and 1-inch plank, 40,000 feet, b. m., at.< 35 per m ,
160 spruce piles, at $4
Spikes and nails
Cross-cut saw, augers and tools, spikes, &c.'

1,750 00
64§ 00
40 00
35 00

{Labor erecting structure
1 superintendent
1
rigger
1 smith
1 helper
3 mechanists, each
3 carpenters, each
6 laborers, each
2 cooks, each
1 captain of schooner
'
] mate
1 cook . . . 6 seamen, each
Captain of teuder schooner
.
4 seamen, each

Per month.
$125.
65.
65..
,
50..
,
65-.
65..
30..
25..
75-.
,
45..
25..
22::
50..
,
22..

[Per month.
$125
65
65
50
195
195
180
50
75
45
25
132
' 50

1,340 X 12 months..
Provisions, cooking utensils, linives and forks, plates and spoons, 32 men 12
months, at 50 cents per d a y . . . . .
1
'

16,280 00

Total cost materials, labor, &c., and erecting structure .

97,241 46

5,840 00

FURNITURE—ESTIMATE FOR FURNISHING STRUCTURE.

Cost of Ist-order catadioptric apparatus, delivered at the work...
Watch-room, oil-tank and pump
Fixtures for hydraulic lamp
,
Dwelling-house and lantern furniture
1 sail and 2 small boats
,

$9,000 00
75 00
, 75 00
250 00
1, .000 00
10,400 00

Total cost of materials, labor erecting, and furnishing structure..
Contingencies, add 10 per cent
Total amount

Ex. Doc. 2


'

'22

107,641 A^
10,764 14
118,405 60

338

REPORT

ON

THE

FINANCES.

RECAPITULATION.
MATERIALS.

Wrought iron
Cast iron
Lumber, &c
Workshop, labor on ditto

$29,967
.15,441
. 2,495
19,087

40
36
00
70

Total cost of materials manufactured

$66,991 46

COST OF ERECTING STRUCTURE AT SITE.

Miscellaneous, tools, &c., & c . - . Labor..
Subsistence
-

-

8,130 00
16,280 00
5,840 00

Total cost of erecting structure
;

30,250 00

FURNITURE—ESTIMATE FOR FURNISHING STRUCTURE.

Cost of a first-order catadioptric apparatus, delivered at the work.
Watch-room, oil-tank, and pump; fixtures for hydraulic lamp, $150;
dwelling-house and lantern furniture
Three boats

9, 000 00
400 00
1,000 00
10,400 00

Total cost of structure
Contingencies, add 10 per cent

,

107,641 46
10,764 14

Total amount..

118,405 60

Deduct-balance on hand of appropriation of August 31, 1852
Amount required to be appropriated

29, 300 00
-

To which must be added, if the foundation be galvanized

89,105 60
10, 000 00

No. 8.
INSPECTOR'S O F F I C E E I G H T H LIGHT-HOUSE D I S T R I C T ,

Mobile, September 30,1854.
S I R : I have the honor to submit the following report of work done
in the eighth light-house district for the year ending June 30, 1854.
• At St. Marks a breakwater to protect the tower and a new dwelling
for the keeper have been built. The foundation of the existing tower
did not extend to low water, and the piles sustaining it had decayed.
As the breakwater was designed to embrace closely the seaward
half of the tower, and was to be founded on piles and a grillage placed
at low-water level, it became neeessary to give a new foundation to
the tower. The decayed piles were accordingly cut down 3 feet to
low water, a new grillage was put on them at that level, and the tower
underpinned without accident. No contractor being willing to undertake this job, it was done under my own supervision. The dwelling
ahd breakwater have been built by contract. The walls are composed
of rough stone and concrete. The foundation walls ofthe breakwater,
after embracing the seaward semicircle of the tower, run in parallel
tangents about 70 feet, and are terminated by a cross-wall, forming,
with the two others, the foundation ofthe new dwelhng. These found-




REPORT ON THE FINANCES.

339

ation-walls are 4 feet thick on the seaward side of the tower, and elsewhere 5 feet 8 inches. Their height is uniformly 15 feet above the
top of the grillage.
The interior space on the land side of the, tower was filled up to the
reight mentioned with shells and sand, to siipport the concrete floor of
the dwelhng and the cross partition walls.
<
The walls of the dwelling are constructed of the same material as
the foundation walls, and there is a slight, uniform, exterior slope from
the grillage to the eaves. The interior is divided into a sitting-room,
bed-room, kitchen, and hall.
The tower has been filled up to the height of 15 feet above low
water, and the communication with it is from the kitchen, without exposure to the weather.
The construction of the breakwater and dwelling was necessary for
the protection ofthe tower and the safety ofthe keeper.
^
The hurricane-floods, which occasionally occur here, have destroyed
former light-houses and dwellings, with much loss of life.
The whole work was reported by the contractor as finished in June
last, and I inspected it in July. The work seems well done, except
the roof of the dwelling, which is badly covered. The cistern was improperly built, and some minor details required finish or modificationo
In making payment the sum of $500 has been retained to insure the
completion of the parts mentioned, in accordance with the contract.
In the light-house, seven lamps bearing up the river, where they
were of no service, have been dispensed with. Fifty panes of glass
have been provided for the lantern. The tower has been whitewashed
and the iron-work painted.
At Dog Island, the principal entrance to Apalache bay, the door of
the tower had been swept away by a hurricane. A new one has been
built and hung. The seaward lower window, which had been bursi
in by the same storm, has been securely planked up. Spare plate-glass
forthe lantern has been provided. The tower has been whitewashed,
under the supervision of the collector at Apalachicola.
Cajjc St. George.—The lamps at this hght-house were formerly placed
on the chandelier, in three tiers. In the upper tier the combustion was
badly supported, and the lamps of that tier have been dispensed with.
Spare plate-glass for the lantern has been supplied. The tower has
been whitewashed, under the supervision of the collector at Apalachicola.
Pensacola.—The revolving machinery of this light has been taken
apart and cleaned. Two new window-frames have been provided for
the windows of the tower. The tower has been whitewashed outside
and in, and some slight repairs have been made to the dwelhng and
the well.
At JSIobile Point, the tower has been whitewashed, the ventilating
varie of the dome repaired, and a new flight of stairs built, leading from
the keeper's house, up the glaces coupe of the fort, to the light-house.
A new outer door has been made and hung in the keeper's dwelhng,
and some leaks in the roof have been stopped.
Two lamps have been left off from each face of the revolving chan-




340

REPORT ON THE FINANCES.

delier, leaving five on each face, which is believed to be amply sufficient.
At Choctaw Poiiit, near Mobile, the tower has been whitewashed,
the cistern painted, and the bottom of it renewed.
At Round Island, J\liss., a new lintel of timber has been put in over the
door of the-tower, and the falling bricks above the door relaid. Repaired the brick floor, painted wood andiron v/ork of tower, reset glass
of windows, and put a new lock on the door. Placed twenty-seven
piles to protect the site of the tower.
At the keeper's dwelling a new head to the front door-frame was
made, and the bricks over it relaid; new front steps were built, and a
new cover to the cistern. The tower at this place was badly built
originally, and is now liable to be undermined in a heavy storm. It is
moderately well protected by a continuous row of piles.
At Biloxi, M.iss., a sea-wall 104 feet long, with a return of eight feet
at the end, has been built to protect the site.of the light-house. It is
composed of concrete, faced with hard bricks.
The sill of the front piazza of the keeper's dwelling has been renewed
throughout, and the floor of piazza repaired. A new curb has been
placed around the well, and the dwelling, fences, and out-buildings
have been whitewashed.
Both here and at Round island the towers, when originally built,
should have been retired 100 yards from the edge of the bank, where
they would have been equally efficient and perfectly safe.
At Ship Island, Miss.—The new light-house built here has been fur
nished with its illuminating apparatus and lighted up.
At Pass Christian, Miss.—Repaired stucco on exterior of tower, and
whitewashed it; reputtied all the glass of tower; painted wood and
iron work, including dome; repaired iron casing of lantern door; made
a new step of concrete at the entrance of tower, and cemented around
window frames. At the keeper's dwelling, shingled the roof of front
gallery; laid new joists and new floor; built new railing to gallery,
and repaired the roof of main building.
.
In the rear bed-room, new joist and floor were laid ; base of room
and fireplace repaired; a new bottom made and pipe added to washsink. In front bed-room, some new joist and a new floor laid ; repaired
hearth and base of room.
Rigolets.—Whitewashed the tower outside; re-glazed lantern and
windows of tower; painted lantern and door of tower, and repaired
lightning-rod.
In dwelling, re-laid three hearths and repaired chimney-backs, plastering, &c.; put three sheet-iron caps on chimneys; painted front gallery ; re-glazed windows and painted sash ; put in 72 feet of tin gutter,
and 40 feet of conducting-pipe; painted cistern two coats.
Port Pontchao'train.—The floor and weather-boarding of the tower
repaired thrpughout; copper on deck outside of lantern renewed; platform around tower and dwelling largely repaired ; lantern-sash painted,
and dome outside; glass re-set in tower and dwelling; tower whitewashed.
^'Bayou St. Jokoi.—The frame of tower repaired and strengthened, and
the sills, floor, and all the weather-boarding, renewed. The door was




REPORT ON THE FINANCES.

341

re-hung, the copper on the deck repaired, dome and lantern painted,
glass re-set, and tower whitewashed. The lamps were also repaired.
Neio Canal.—'Hhe sills and floor of tower have been renewed ; the
weather-boarding thoroughly repaired—copper of deck repaired. Dome
and lantern painted, glass re-set, and tower whitewashed.
These three towers are of wood. They were very thoroughly repaired, in the hope of making them last for a year or two longer. It is
believed that the piles on which they stand will endure for that time.
T h e keeper's .dwelling at the New Canal was shghtly repaired; a
new privy was built, and a board-fence put up around the yard.
Bon Fouca.—The exterior of the dwelling and the small tower on it
were painted white—also railing of gallery and balusters; shutters
painted green, two cisterns lead-color; two hearths re-laid; backs of
chimneys, &c., repaired ; all glass re-set; sashes painted, and also iron
work of lantern outside.
Pass Manchac—VdJinXed the dwelling outside with two coats white;
rear, lead-color; inside wood-work white—bhnds green. Repaired
roof; pointed around the chimneys; put sheet-iron arches over two
chimneys; re-set glass of house and lantern; painted iron work; repaired plastering; repaired doors and locks. Repaired masonry of
brick storehouse; made two window-sashes for storehouse—four lights
in each; put cover on large cistern; built a new wharf, 61 feet long.
Tchefiuncta river.—Lantern of tower painted, and ears of reflector
soldered. On keeper's dwelling repaired weather-;boarding and plastering ; painted exterior of dwelhng and cistern.
Beacon-light, Proctorsville.—T\i\s establishment having been destroyed
by fire, its place hasbeen temporarily supplied by a glass lantern suspended from a pole 35 feet above the water.
Noo-theast Pass ofi the Mississippi.—The tower has been whitew^ashed
inside and out; dome painted; new door-frame made for tower, and
the wharf repaired. The window-frames were repaired also, and
painted; gutters and backs of fireplaces repaired. These repairs
were made as small as possible, in the expectation that the place wiU.
not be occupied much longer.
Soutk Pass, Gordon's Island.—This tower is on the dwelling, and is
slated on its exterior. Painted the slates with Bridgewater paint to
prevent rain from beating through; painted dome and^ iron work,
and re-glazed all windows ; painted two gable-ends of dwelling and
whitewashed the rear; painted shutters ; repaired plastering; repaired
slate roof of front piazza; repaired gutters and put up new conductors
to cistern; raised and repaii ed the rear platform of dwelling; put sheetiron arch over kitchen chimney.
Head ofi Passes.—Painted iron-work of lantern ; repaired foundation
of cistern ; repaired water conductors; put sheet-iron cap over chimney
of dwelling ; set four lights of glass, 10 by 12; ^
Soutkwest Pass.—Vnt brick foundations under the chimneys and
hearths in dwelhng; repaired plcistering in many places; repaired
blinds and dormer windows ; painted blinds ; put roof. over cistern and
sheet-iron cap over, chimney. Other repairs to a considerable extent
are needed here. The ceiling joist is not strong enough, and it is believed that many of the roof timbers should be removed. Six large



342

REPORT ON THE FINANCESo

reflectors from the Northeast Pass have been placed in the main light
here.
Four range-beacons of Avood, each 20 feet high, have been built to
facilitate the entrance to Mobile bay. They were weather-boarded,
properly painted, and wih be lighted at night.
The buoys at St. Marks and the two entrances to St. George's sound
have been cleaned, painted, and replaced, by the light-house tender of
the eighth district.
As this vessel will be busily engaged during the current year in connexion with the light-houses to ,be built in this district, in marking
channels by piles, beacons, &c., it is understood that the buoys are to
be cleaned and painted under contract with collectors, superintendents
of lights.
In the seventh light-house district I was directed to repair the lighthouse at Egmont key. A stratum of concrete six inches thick and ten
feet wide was placed around the tower, to save it frorii being undermined.
The tower was whitewashed outside and in ; the dome was repaired ;
the glass of lantern re-puttied, and the ironwork painted. At the
keeper's dwelhng made new steps of bricks and cement tothe entrance
of cellar; filled in two feet thickness of sand in the cellar to raise its
level above water ; repaired plastering of front piazza ; repaired hearth
of dwelling, chimney of kitchen, and put an arch over the top; placed
a tin conductor, six feet long, leading fi'oin roof to cistern.
Since the 30th June last a breakwater 212 feet long, with a return
of 29 feet at, the end, has been built to protect the site of the lighthouse at Tchefuncta river.
Six new iron buoys have been placed to mark the entrance to Mobile
bay, and the tender has now gone to place two large iron buoys at the
two principal entrances to the Mississippi.
Three spar-buoys have been placed to mark the channel at Horn
Island Pass, Mississippi.
A spar-buoy has been placed to mark the entrance at the "Middle
Channel," Pelican island. Mobile ba}^
A keeper's dwelling, to show a light from its top, has been begun at
East Pascagoula, and is progressing rapidly to completion.
These operations, however, (since the 30th June last,) will be properly embraced in the annual report for the next fiscal year. Since
the month of May last I have inspected all the light-houses of this district, and reported their condition to the Light-house Board.
Very respectfully, sir,, your obedient servant,

D. LEADBETTER,
.
>
.
Captain Engineers, Inspector.
Capt. E. L. F. HAKDCASTLE,
Secretary ofi^Light-house Board, Washioigton.




REPORT ON THE FINANCES.

343

No. 9.
GALVESTON, October 1, 18,54.

S I R : In compliance with directions in your communication of date
15th August, 1854, I have to submit the following:
. The light-house inspector during a portion of the fiscal year was
Lieutenant M. Hunt, United States navy. The usual service was carried on under his superintendence; in addition to which, some repairs
were made on the light-ships Galveston and. Atchafalaya. The Galveston for some time during the epidemic last summer was in the hands
of the corporation of Galveston, as a hospital or quarantine ship, and
only returned to her station late in the fall. Three screw-pile beaconlights were erected, under inspection of Lieutenant Hunt, in Galveston

W-

.

.

. . .

On the 1st December I was detailed to make an examination at
Aransas Pass, for the purpose of locating a light-house. This examination was made, and a report made.
On the 24th December I was detailed as light-house inspectbr of
the ninth district.
On the 9th February I inspected and received the three screw-pile
beacons in Galveston bay; since which time I have been engaged attending to current Tepairs and expenchtures in different portions of the
district.
I am glad to be able to say that the aids to navigation in this district
are generally faithfully attended to, and are of great service to the commercial and maritime community, and appreciated by them.
Very respectfully, your obedient servant,
\. •
W. H . STEVENS,
.Lieutenant U. S. Eoigineers.
Lieut. THORNTON A. JENKINS, U . S . N.,^
Seco'etary to Ligkt-kouse Board, Washington, D . C.
No. 10.
O F F I C E T E N T H LIGHT-HOUSE DISTRICT, :

Buffalo, September 30, 1854.
S I R : In obedience.to the order communicated in the circular from
the office of the Light-house Board on the 15th of August last, I have
the honor to make the following report of the operations in this district
during the last fiscal year.
1. Carlton Head beacon-light.—The site has been selected and juris- diction has been ceded; but the title has not been secured, owing to
incumbrances, ari examination'of which is in progress.
2. Tibbetts''s Point light-house.—The rebuilding ofthis structure was
completed on the 15th of July last. The light produced by a catadioptric lens of the fourth order, illuminating 270^ of the horizon, was exhibited on the 1st of August following.
3. Beacon-ligkt at tke moittk qf tke Genesee river, ^c.—The structure
a frame tower, is now completed and ready for the illuminating appa-'
ratus, a catadioptric lens ofthe sixth order, illuminating an arc of 270^;



344

REPORT ON .THE FINANCES.

The new light will be exhibited in the course ofa few days.
The channel pier has been surmounted by a strong foot-bridge, about
four feet above the pier, which will enable the keeper to serve the
beacon-light in even the severest gales.
As the pier-head has not been built, this stracture can only be regarded as temporary.
4. Black Rock Pier beacon.—Two temporary range-lights were erected late in last autumn, to aid the navigation ofthe entrance to the river
Niagara.
The permanent structure, a tower of rubble-stone surmounted by a
parapet of brick masonry, has been completed, and is now ready to
receive the illuminating apparatus, a catadioptric lens of the fifth
order.
The range-light will necessarily be continued until the light-house
about to be erected upon Horse Shoe reef shall have been completed.
5. Light-house, Horse Shoe reef, Niagara river.-—The contract with
Mr. Smith having been annulled by the Secretary of the Treasury, the
operations connected therewith have been confined to the further examination of the reefs and the currents of the river, and of the movement
of the ice upon its breaking up in the spring, upon which a report was
submitted in June last.
6. Buoys authoiized Jar marking the Emerald''s channel, at the head ofi
the Niagara r'wer, ha.Ye heen procured', but, owing to the delay that
would be occasioned in manufacturing them, barrel-buoys were placed,
which have retained their positions and answer, a good purpose; but
on occasion of their displacement, the wooden can-buoys will be substituted.
7. Range-light, entrance to Sandusky bay:—The small structure, with
wooden-pile foundation, erected late in last autumn, has successfully
resisted the effects of the ice and the waves.
During severe gales from the northeast; the sand is swept out from
beneath the structure, forming a basin about four feet deep; but the
usual littoral currents invariably restore the sand on the subsidence of
the waves.
8. The wooden can-buoys authorized to be substituted fior the spao'-buoys
at the ento'ance to Sandusky bay, were placed; but, through- some defect
in the workmanship, they all sank. They were replaced by barrel-buoys
temporarily. The can-buoys were repaired and replaced at the expense
of the manufacturer.
During a gale of wind some three weeks succeeding their replacement, two of the three buoys were struck by the wheels of a steamer,
and were so much injured as to leak and sink. Barrel-buoys have been
placed temporarily.
The channel is very narrow and intricate, and it would seem difficult
to avoid striking them. Iron can-buoys can alone resist the blows to
which they are liable, and are recommended for this locahty; four of
which are necessary.
9. Green Islaoid light-house. Lake Erie.—The contractor, in consequence of the prevailing epidemic, failed to comply with his contract,,
which required him to complete the structure on the 1st of July.




REPORT ON THE FINANCES'.

345

He has now entered upon the work, and purposes to complete it by
the middle of October,-when the illuminating apparatus, a catadioptric
lens of the fourth order, fixed, varied with flashes, will be placed, and
the light exhibited about the 1st of November next.
10. Buoys, entrance to Maumee bay.—An iron can-buoy to mark the
shoal off Turtle Island light-house, and three spar-buoys to mark the
east channel, were placed in June last.
11. Ligkt-kouse, Maumee bay.—Proposals for building were sohcited
by advertising one month in two of the papers in this city, and in two
papers in Toledo, Ohio; but no bids were presented.
The detailed drawings were placed in the hands ofthe patternmaker, and it was hoped that the castings could have been completed
by the middle of October next, that the work might be prosecuted this
autumn. It is now found to be impossible to have them so soon as that
time. To commence the erection of the building at a later period in
the season would be inexpedient. . .
12. Repairs ofi Ugkting apparatus.—The mechanic accompanying the
supply-vessel on Lake Ontario was ordered,' in connexion wdth the
work of repairs, to select the best lamps and reflectors not in use at the
several lights, and substitute them for the very defective apparatus at
Big Sodus bay light-house.
At Buffalo light-house a new chand,elier was procured, reducing the
arc of illumination from 180^ to 110*^; increasing essentially the intensity ofthe light in the direction in which it is needed.
At Sandusky light-house, copper ventilators were placed in the base
of the laritern.
13.: Renovation qfligkts by tke introduction of lenticular apparatus:
First. Dunkirk beacon-light. A steamer's lens lantern, illuminating
an arc of 225^, has been substituted fbr the three large basin-lamps,
saving four-fifths ofthe q.uantit5^of oil hitherto consumed-at this hght.
Second. Presque Isle beacon-light, at Erie, Perinsylvania. A catadioptric apparatus of the sixth order, illuminating an arc of 270"^, has,
been placed in this beacon, one of the most important harbor lights on
Lake Erie—the fbrmer apparatus being very defective.
Third.. Cleveland beacon-light. A catadioptric apparatus of the
fourth order, illuminating an arc of 180^, has been placed in this important pier-head light-house, giving a light exceeding in intensity that
oi the catoptric apparatus.of Cleveland hght.
The intensity ofthis hght, by the use of gas, is not equal to that produced by the argand-burner, by the use of sperm oil; the latter producing a more steady body of flame than the gas, which is flickering
or jumping, even with the juse of chimneys.
The difficulty of distinguishing the pier-head light from the various
hghts on shore, viz: lime-kiln, brick-kiln, lamps of locomotive engines,
and other lights, required an improved hghting apparatus at this locality.
The new light is deemed by most of the mariners to be adequate to
all the wants of navigation ; the Cleveland light ori the hill having no
bearing whatever as a range for entering the harbor.
The height ofthe focalplane of the pier-head hght being 50 feet, the
hght is visible from the deck of a vessel 15 feet above the v/ater at a




346

REPORT ON THE FINANCES.

distance of fifteen miles, or at a point midway between this and Grand
river light on the east, and midway between this and Black river light
on the west.
14:. Lights in need ofio'enovation:
First. Galloo island light. New lantern, third-order lens, illuminating an arc of 270°.
Second. Big Sodus bay light. Rebuilding, and fourth-order lens,
180° ; fixed, varied by flashes.
Tkird. Dunkirk light. New lantern and third-order lens, illuminating an arc of 180^ ; fixed, andvaried by flashes.
Fourth. Turtle island hght. New lantern and fourth-order lens,
illuminating an arc of 270°.
Fifith. Monroe light. New lantern and fourth-order lens, illuminating
an arc of 180°.
15. Buoys required.—An iron can-buoy, to mark newly-discovered
six-feet shoal, west by north 6J miles from Green island light-hou^e.
Lake Erie.
Four iron can-buoys, in place of the wooden can-buoys, at the entrance to Sandusky bay, Ohio.
Four iron can-buoys, in place of as many spar-buoys, Maumee bay,
Ohio.
16. Range-lights required, ^c.—A small structure, on piles, for a light
to mark the channel or the inside of the bay, at Sandusky, Ohio, to
range with Cedar Point beacon-light.
The range-light at Presque Isle bay, Erie, Pennsylvania, now maintained at the expense of mariners, to be adopted by the light-house
establishment.
^
;>
17. Additional aids to iiavigation in the oiver St. Lawrence.—Several
new lights and iron can-buoys are needed. The precise localities I
am not able to designate with precisiori; but I am informed that petitions are in progress for these additional aids.
• 18. Useless lights.—rThe hghts at Portland harbor and at Silver creek—
no harbors or shelter existing at either of these localities—-are deemed
useless.
.
The Cleveland light is but of slight importance, since the new apparatus ofthe fourth order has been introduced into the pier-head light.
The light at Port Clinton, Ohio, is deemed likewise to be of slight
importance, since no vessel would hazard an entrance to Portage river ,
during the night.
The channel, marked by ten spar-buoys, has a depth of 6J feet at
the stage of water this autumn.
The light-house stands at the mouth of the river; the channel, thence,
runs parallel with the shore abput one mile; thence turns towards the
lake.
19. The distribution of supplies on the lakes was very satisfactorily'
conducted by the superintendent of supplies westward of Buffalo.
The distribution of supplies on Lake Ontario was also satisfactorily
conducted by the master of the vessel chartered for this object.
2,0. In conclusion, I would state that in many of the lights I have
found one or more lamps bearing upon the land,.and hence useless.




REPORT ON THE FINANCES.

'

347

The number of lamps discontinued on this account since entering
upon the discharge of the duty of inspector in this district is thirty-four—
nineteen of them on Lake Ontario, and fifteen on Lake E r i e ; which,
allowing thirty gallons for the annual consumption per lamp on the
lakes, diminishes the expenditure by more than one thousand gallons
per annum. In addition to this, the introduction of the lens at Tibbetts's
Point reduces the number of lamps from ten fountain to. one moderator
lamp. At Dunkirk beacon the lens lantern saves four-fifths of the
consumption of oil.
Hence the total annual consumption in this district is thus reduced
by about 1,300* gallons, saving in cost about $2,000 in the item of
oil alone; an amount more than sufficient to defray the annual expenses of the new aids to navigation demanded by the increase of the
commerce of the lakes.
. .
.
Very respectfully, your obedient servant,
J. C. WOODRUFF,
Captain, Top. Eng.,' Tenth Light-house Disti'ict.
Lieut. THORNTON A. J E N K I N S , U . S . N . ,
Capt. E. L. F . HARDCASTLE, Corps Top. Eng.,
Secretaries Light-house Board, Washington, D. C.

No. 11.
DETROIT, September 2 S . 1854.

SIR : I have the honor to submit the following report of the operations in this district:
.On the opening of navigation thirty-three buoys were placed upon
St. Clair flats. Many of these were soon afterwards swept away by
a flood of ice, and their places supplied by ten additional ones. The
navigation is very much obstructed at this point; it has been so especially this season, the water in the lake being lower than usual. As
many as thirty or forty vessels are sometimes detained at the same
time by some which are aground stopping up the channel. In such
cases those aground will fasten to the buoys to assist themselves off,
and others, in endeavoring.to pass these, run down and break or carry
away the buoys; and the result is, that ofthe forty-three buoys placed
there during the season, not more than a dozen remain. This has
always been, as I learn, a fruitful source of annoyance and complaint.
Buoys have likewise been placed in Saginaw bay and at the mouth
of Saginaw river, and at the entrance to the Neenah or Fox river,
Green bay.
The new hght-house at the north point of Milwaukie bay is in a
state of forwardness, and the contractors are engaged on those at the
mouth of Grand river and at Point Betsey.-Owing to the late day at which the sanction of the board to the contract was obtained, the light-houses on Lake Superior have not yet
been commenced; preparations of materials, &c., will be made, how-




348

• ^

REPORT ON THE FINANCES.

ever, so as to secure their erection as early the next season as the navigation will permit.
Repairs have been made to the light-houses at Thunder Bay island,
Piuskegon, White Fish Point, Two Rivers, Manitouv/oc,' Sheboygan,
Port Washington, Racine, and Waukegan, &c.
The reconstruction of the pier and the repairs of the hght-house at
the mouth of Clinton river are in progress, and will be completed in
the course of the season.
Selections have been made for the location of most of the lighthouses authorized at the last session of Congress, and negotiations are
pending for the purchase of such sites as are not on public lands. A
reservation has been asked for that near old Fort. Mackinac.
Respectfully, your obedient servant,
L. SITGREAVES, '
Light-house Inspector, Eleventh District.
•Lieut. T. A. JENKINS,'
Secretary Light-house Board, Washington City.




REPORT ON THE FINANCES.

349

No. :3.8. • •
BUILDINGS^ UNDER THE SUPERVISION OF THE TREASURY
DEPARTMENT.
OFFICE OF THE. CONSTRUCTION OF BUILDINGS UNDER '

THE TREASURY DEPARTMENT, November 24, 1854.

S I R : I have the honor to submit a report of operations on the mints,
assay office, custom-houses, and marine hospitals, in the course of construction under the Treasury Departmerit.
^ •
The general regulations, proposed at your suggestion and under
your directions, for securing a uniform system of accountability, and
an efficient discharge of the duties of those to whorn the construction
ofthese buildings is intrusted, have now been in-operation for nearly a
year, and have produced decidedly favorable results. A prompt rendition of accurate accounts at the end of each quarter has been attained.
These regulations give equal satisfaction to those who are intrusted
with the disbursements, and to the accounting officer of the treasury
by whom they are settled. The superintendent of each work is required to render monthly, quarterly, and annual reports, thus placing
before the department a complete history of the progress of the work
during the period over which the reports extend.
Quarterly returns of all materials purchased, consumed, and remaining on hand are required, and the superintendent is held responsible
for balances on hand.
Monthly estimates are required of the superintendent of the^ probable amount to be expended during the current month.
In all cases where it can be done the collector of the port is made
disbursing agent and ex officio commissioner, without compensation^
Explicit receipts for articles purchased or services performed are required to be made out by the superintendent, and sent, by the person to
whom- the amount is payable, to the disbursing agent fbr payment.
As a check this arrangement prevents the possibility of fraud, except
by collusion between the disbursing agerit, superintendent, and clerk.
The organizationon those works which are being executed by the day
consists of a disbursing agent, superintendent, clerk, overseers, masterworkmen, mechanics, and laborers. Where the work is done by con'tract only a disbursing agent,- superintendent, and in some instances a
clerk, are employed.
The preparation ofthe plans, specifications, estimates, and contracts
in this pffice, under the immediate direction of the department, where
the number of occupants and the precise amount of business to. be
transacted in each building are known, has many advantages. Errors
committed in buildings already in use can be avoided, a proper apportionment of office-room made, and such an arrangenient ofthe difterent
offices as will facihtate the transaction of business effected. This can
be. better done where the conveniences and inconveniences of similar
buildings are subjects of frequent discussion with those who occupy




3S0

REPORT ON TKE FINANCES.

them, than if the buildings were designed by some one less acquainted
with the uses for which they are required, and who would probably
be more likely to make a beautiful than a suitable structure.
I subjoin, a statement exhibiting a brief history of the progress of
the several works being constructed under the Treasury Department,
and showing their state of advancement on the 30th of September,
1854.
Bangor, Maine.
The exterior walls ofthe new custom-house are finished, except the
pointing, which will shortly be completed. The floor of the post office
apartment is laid, windows are cased, and the workmen are now laying the floors of the custom-house apartment; the iron stairs are being
put up, the walls ofthe upper approach to the building are done, and
the space between them was expected to be filled'with gravel by the
10th of this month. The lower approach to the building cannot be
commenced until spring.
The superintendent reports that the building will probably be completed befbre the end of December next.
Total expenditure to September 30, 1854
Available balance.

$61,251 88
38,748 12

Bath, Maine.
The work on the custom-house was commenced by the contractor
on the 28th of July, 1853. During that fall the excavations of the
cellar were completed, and about one-third of the foundation wahs
laid. Subsequently it became necessary to sink the foundations deeper,
which was done. In consequence of a change of grade of the street in
front of the building, it became necessary to excavate a large amount
of rock in the custom-house lot, to conform to the grade ofthe street.
This has been finished.
The material of the outer walls is granite, from the Muscle Shoal
quarries, on the Penobscot river. It is a strong stone, uniform in color,
and will look well in the building. A contract for the whole ampunt
required for the building has been made at the low rate of twenty-five
cents per foot.
*
Operations on the work were suspended in November of last year,
and resumed as early in the spring as the weather permitted. The
foundations were completed, and the cross-wall raised nearly to the
underpinning, by the end of July. The work was then suspended tb
await the action of Congress on the bill appropriating money to^carry
out a proposed modification of the plan. The work was again resumed
in August.
Total amount expended to September 30, 1854=. . . . . ^ . . $26,441 04
Available balance . = . « » . « . . „»- - ^ =»=. - - , , » = - , =.«»»»« 41,558 96




REPORT ON THE FINANCES.

351.

Waldoborough, Maine.
Proposals for contracts for the construction ofthe custom-house have
been invited, and will be received until the 5th January, 1855, when,
if found satisfactory, contracts will be made.
Total expenditure to September 30, 1854 . .
Available balance . , . ' . . .

„

$2,277 00
22,723 00

Portland, Maine.
The plans of the proposed custom-house at Portland are in a state
of forwardness, the specifications and estimates are completed, and
the contracts for the building will be made before the working season
begins in the spring.
Amount appropriated
Expended

$200,000 00
1000
Providence, Rhode Island.

The purchase of a site for the custom-house, at Providence has not
yet been made, but will be so before the working season begins, by
which time the plans will be ready, and the contracts closed.
Amount expended to September 30, 1854
Available

$298 40
273,700 60

Wilmington, Delaware.
A contract was made on the 4th of August, 1853, with Wm. Graves,
for the entire completion of the custom-house building. The amount
was made contingent upon an additional appropriation, the amount at
first appropriated being inadequate to make the building fire-proof.
The work was commenced ih September, 1853, and carried forward^
until the erid of the working season. The foundations were completed,
and the outside walls run up as high as the groined arches of the entrance floor. In the spring the groined arches were turned, the outside
and division walls carried up as high as the second floor, the windov/s
ofthe first story put in, and the whole work carried forward as far as
the two plans corresponded, when it was suspended to await the determination of Congress as to an additional appropriation, and as soon
as the same was obtained the work was resumed. The cast-iron
columns of the second story have been placed, and the arches of the
second floor are being turned. The exterior and cross-walls are raised
to this height.
'
Total expenditure to September 3 0 , 1 8 5 4 . . . . . . , . . . . . . . . . $16,583 54
Balance available . . . . . . . . . . . . . . .
. . . . . . . . . . . . . ^.^ 24,916 46




352

REPORT ON THE FINANCES.

Pittsburg, Pennsylvania.
The custom-house at Pittsburg, Pa., has been completed duringthe
year 1854, and is now occupied by the various departments of the
public service for which it was designed.
Total cost

$110,000
Norfiolk, Virginia.

The site for the custom-house was purchased in September, 1852,
and the work commenced in June, 1853. The foundation was excavated and the piles all driven by the 30th of November of the same
3^ear. The rubble-stone of the foundation was .coriipleted in April,
1854. The ashlar work ofthe principal story and the brick backing
ofthe same are raised some eight feet above the foundation, and are now
progressing in a satisfactory manner. Much delay was occasioned in
the progress of this work by the difficulty of procuring granite for the
exterior walls; an abundant supply'is now on hand, and there is no
reason to apprehend delay on this account for the future.
Total expenditure, including amount paid for site, to 30th
September, 1854
. . . $ 3 6 , 7 0 6 82
Available balance
,
93,293 18
Richmond, Virginia.
The site for the new custom-house at Richmond, Va., was purchased
in September, 1853, but possessiori was not obtained until June, 1854,
The old buildings have been removed and every preparation madefor
commencing the building as soon as the plans are completed and contracts can be made.
iVmount appropriated
Available,...
~.

c

$250,000
188,925

Charleston, Soutk Carolina.
The site for the new custom-house was purchased in July, 1849,
and the buildin'g commenced in October, 1850. The whole foundation
had to be piled. On the 1st ofMarch, 1853, the foundation of the
north wing and a portion of the west wing were completed. The pihng,
concrete, and masonry of the whole foundation of the main " building
are now complete. There remains only a very small portion of the
foundation of the western steps to be finished. This canriot be done
until a building now occupied as an office is taken down. The whole
number of piles driven, up to September 30, 1854, is 7,167.
Two brick arches for the eastern flight of steps are finished, and
three courses over six feet in height, of granite ashlar, of the basement
laid, and the brick backing of the same partly laid. The four towers
ofthe dome are built up to the level of the basement floor. Nearly
all the granite required for the basement is delivered ; for beauty and




REPORT ON'THE FINANCES,

353

excellence of workmanship it may challenge comparison with any in
the country. The two wharves purchased with the site have been rebuilt in a substantial and w^orkmanlike manner, at an expense of
$2h766 54.
'
The most difficult and tedious parts of this work, the piling and
foundation, (which are well,done,) are now completed. The superstructure can be carried on very rapidly.
Amount expended to September 30, 1854,
Amount available

$493,456 64
459,543 36

Mobile, Alabama.
^'During the fiscal year ending June 30, 1854,' the custom-house lot
has been laid out and the position, of the building fixed.
" T h e soil having been found somewhat compressible, the width of
the foundation has been largely increased by meansof a timber grillage.
" O n the 30th of June.last the brick-work of the exterior foundation
walls had been brought up five feet six inches above the top of the
lower course of the grillage. Fifty-four inverted arches of the cross
foundation walls had been turned.
"Since the 30th of June the remaining inverted arches, twenty-two in
number, have been turned, and the exterior foundation walls raised
one foot four inches, to the ground-hne. The arches are now ready
to receive the skeubacks, and the exterior walls are ready for the
granite facing of basement.
" The total quantity of cut granite received to this date is 854 pieces,
the invoice value of which is $21,698 56." ,
Amount expended to September 30, 1854
Available balance.

$57,038 37
207,961 63

New Orleans, Louisiana.
"About the middle of June, 1853, the first tier of groined arches
(commenced on the 10th of August, 1852) was completed, and the
striking the centres of the arches first constructed was commenced.
The piers and walls ofthe second story were also started.
" T h e second tier of groined arches was commenced on the 17th of
November, 1853, and-completed on the 22d of April, 1854, when the
walls and piers of the third story were started and continued with
vigor until about the middle of June, w^ien their progress was partially .
checked by the want of bricks. . The striking of the centres of this
tier of arches was commenced in May.
" On the 12th of June, the brick-work of the interior having reached
the level of the exterior walls, these were started and have progressed
since apace with the brick-work of the interior ; and the plan of carrying on the work in horizontal layers, so asto equalize the settlement of
'

,Ex.D0C.-2-^—r23._ ,




:.,.:.,

354

REPORT ON THE FINANCES,

the edifice, hasbeen strictly adhered to as far as the nature of the construction and ofthe materials received permitted.
" T h e operations during the coming fiscal year will be continued on
the same plan as the one at present adopted, but with a force increased
to the maximum of that which can be employed advantageously on the
work.
" The structure will be carried up as nearly as practicable in horizontal layers, beginning as near the ceritre of the edifice as the receipt of
the marble for the 'general business^room' will permit, so as to
equahze the settlement ofthe foundations as the work progresses.
" It is contemplated that the funds at present available wiil complete
the walls and piers ofthe interior to the fourth tier of arches or girders
of the roof, the exterior w^alls to the lower course or architrave of the
entablature, and the 'general business-room' to, probably, the architrave, including the marble columns and pilasters to the height of their
capitals.
*'The operations forthe ensuing year will embrace the completion of
all exterior and interior walls, &c., commencing the roofs of the four
fronts and dome of the * gerieral business-room,' mid probably the entire completion ofthe old levee front, containing the post office department and the United States district and circuit courts, so that this portion of the edifice can be used for the purposes for which it is intended."
Total amount expended to September 3 0 , 1 8 5 4 . . . . . .
Amount available..

$1,336,267 46
463,990 54

' I beg leave to. call the attention of the department to the necessity
of some change in the plan of this building. The enormous weight of
the structure has already caused considerable settling in the walls, and
those on the principal front have bulged out several inches. The-plan
fixed by law requires a niarble roof, and that the upper story, like
those below it, shall be groined. I would respectfully suggest that
Congress be asked to modify the law so as to permit a light iron roof
to be substituted for the marble one, and wrought-iron beams, with
light segmental brick arches, instead of groined ones, for the upper
storj,
St. Louis, Missouri.
The foundation of the custom-house at St. Louis has been excavated. The character of the sub soil was found;so unstable that piling
becarne necessary; 680 piles have been driven, eighteen squares ot
macstd^mized and grouted concrete rammed, 400 perches of stone laid,
in the fpundation, and 22 inverted arches turned. Frequent interruplionsviDif the work have occurred from the sliding of the earth, butthe
main .difficulties are now overcome, and the \york will progress
rapidly.
Total amount expended to September 30, 1 8 5 4 . . . . . . .
$53,179 12
Available balariGe. o„p_o.»«»o.Jp.. „ o .„»-«p»«»- o • o • » . o ^ 273,820 88




REPORT ON' THE FINANCES,

355

Louisville, Kentucky.
The entire foundation of the new custom-house has been excavated,
the stone-work of the basement completed, all the arches of principal
story turned except one, and over 400,000 bricks have been laid in
the arches and in the backing of ashlar work. The ashlar stone of
this building is from White river, Indiana; is well cut and securely
iaid, and presents a fine appearance. The two principal fronts are
raised nearly to the top ofthe first story. Some delay has occurred in
the progress of the work in consequence of the failure of a railroad
company to deliver stone as rapidly as they had agreed to do, or as
the wants of the work demanded. Measures have been taken to secure a regular and sufficient supply, which it is believed will prevent
any delay in future from this cause.
Total aniount expended.to September 30, 1854
Available balance

. . . . '$50,030 76
168,714 24

Cincinnati, Ohio.
The operations on the new custom-house for the past year have been
confined to rearing the exterior cut-stone walls and backing the same
with bricks, turning the arches which support the floor of the principal
story. Some alteration ofthe foundation ofthe principal piers was found
necessary. Under the former superintendent, two vaults had been;eunk
in the cellar, and two piers, designed to support the heavy arches of the
first story, rested partly upon the arches covering these vaults. These
were removed, and a proper foundation for the piers constructed. It also
sippeared that a much larger amount of excavation had been made than
the plans required. This error of the former superintendent has been
corrected, and the work is now secure. The exterior walls have been
raised to the height of from fourteen to eighteen and a half feet above the
cornice of the basement story; the iron-work ofthe second story is ready
t o b e put up. Some delay has occurred in the receipt of, stone, from
the unusualTow stage of water in the Ohio river. The cut-stone of
this building is very beautiful, but I fear will not retain its present appearance for many years.
Total amount expended to September 30,1854
Balance available

$114,045 44
138,709 5%

San Francisco, Califiornia.
The customrhouse building is located upon part of the 100-vara lotj
bounded by Battery, Sansome, Washington, and Jackson streets, purchased of the State of Cahfornia for $150,000.
, The delay experienced in the construction of this work has been
caused by the steps taken, to perfect the title and to secure the fourida-"
tion.
.
->:.,•
• " Work executed previous to June 1, 1854: Battery street was'
filled in. to the grade; one-half of Jackson and. Washirigton streets.,
raised to the same level as far back as the middle line of the 100-vara



356

REPORT ON THE FINANCES.

lot, and the site embanked to a sufficient height for a platform in driving the piles ; 928 piles were driven.
" W o r k executed from June 1 to September 30, 1854: 1,392 piles
have been driven; the site excavated to the low-water.level; 2,330
piles sawed oS' to receive the foundation grillage; the grillage constructed and strengthened by concrete under the main walls; 1,474
yards of sand filled in and rammed, to the level of the timber foundations ; 5,193 yards earth embanked upon the lot exterior to the immediate site of the building. In addition to the filling due to the earth removed from between the piles."
T h e superintendent recommends that an appropriation of $300,000
be asked from Congress for the completion ofthe building.
Total amount expended, including the cost of the site, to
30th September, 1854
$452,350 88
Balance available.
172,649 12
Appraiser-s Store, San Fraoiclsco.
Plans and specifications for this building have been prepared, and
the commissioners directed to commence the work; the iron beams,
columns, i&c, ordered, and will be ready for shipment by the 1st of
January next. No time will be lost in prosecuting this worko
*
•^

Astoiia,. Oregon.

The appropriations for the custom-house at Astoria were made
March 3, 1851, and August 31, 1852, and are respectively $10,000 and
$30,00,0. No steps have been taken towards the erection of this building beyond the preparation of the plans and specifications.
Congress, at its last session, appropriated the funds necessary for
erecting custom-houses at Belfast and Ellsworth, Maine; Gloucester,
Massachusetts; New^Haven, Connecticut; Burlington, Vermont; Newark, New Jersey; Oswego and Buffalo, New York; Sandusky and Toledo, Ohio; Detroit, Michigan; Chicago, Illinois; Milwaukie, Wisconsin; Wheeling and Petersburg, Virginia; and Galveston, T e x a s ; and
for marine hospitals at Detroit, Michigan; Cincinnati, Ohio; Burlington, Iowa; New Orleans, Louisiana; and Pensacola and St. Marks,
Florida.
~ .
Commissioners were appointed by the Treasury Department, immediately after the passage of the act authorizing their construction, to
receive proposals for suitable sites, who have in most cases reported
. and submitted the bids, stating their views as to the most eligible locations for the buildings. A number of the sites have been accepted, at
what are deemed reasonable prices. The selection of the remaining
sites, arid the preparation of plans, estimates, and contracts for the
buildings, are expected to be completed in time for commencing work
in the spring.
The amount appropriated at the late session of Congress for the annual repairs and fixtures of custom-houses was $43,001 59. The ex-.



REPORT ON THE FINANCES.

357

penditures from this appropriation during the past year have been
various; theprincipal ones as follows: On custom-house at Castine,Maine, $398 50; Boston, Mass., $1,769 07; Salem, Mass., $7,695 08 ;
New York, $17,432 14; Wilmington, N. C , $878 67.
It is respectfully submitted, that the amount heretofore annually appropriated will prove inadequate for the purpose intended.
Assay Ofiice, New York.
On the 9th of September, 1853, immediately after arrangements were
concluded for the purchase of the site, excavations of the-basement
w^ere>commenced and prosecuted as rapidly as possible in a place so
cramped. Great inconvenience was experienced in the prosecution of
this work from want of room. The site is surrounded on all sides by
other buildings, and is approachable only by a narrow ahey. After the
excavation of the foundation, there remained for the deposite of materials only a narrow strip seventeen feet wide on one side of the building, and eleven feet on the other. This want of room was a serious
hindrance, arid made the building cost much more than it would had
there been sufficient room for the convenient deposite of materials, and
to prevent the interference of the workmen with each other, which,
uncier the circuriistances, was unavoidable. The season of, the year
Weas also much aga.inst the progress of the work, as a very inclement
winter set in within two months of the commencement of the building
proper. The basement story was completed about the 20th October,
and the brick-work of the upper five stories was pushed as rapidly as
the bad weather of the winter would permit, and was completed and
covered by an iron roof early in May. Wrought-iron beams, with segmental brick arches, were used for all the floors. The shutters, dooFs.,
sash, and stairs are iron, so thatthe building is perfectly fire-proof
Vaults of cut granite, sixteen inches thick, are placed in the second and
third stories. The furnaces are carefully executed, and are said to
work welL The stack is one hundred and thirty-five feet in height,
and is lined throughout with the best quality of fire-brick. A thirtyhorse vertical engine drives the machinery. This engine is very compact, ^occupying less than eight feet square, and works veiy smoothly.
The building was completed, and the first deposite of gold-dust
melted on the 9th of October, 1854.
The bank buildings purchased with the site of the assay office have .
been thoroughly overhauled and fitted for the occupancy of the officers
ofthe assay office, the assistant treasurer, the surveyor of the port, and
the liquidating clerks ofthe collector ofthe customs of New York.
\

CaVfiornia Branch Mint.

This establishment, located at San Francisco, was reported complete
in March last, and has been since then in successful operation. The
entire cost was $300,000.
' J
'




358

REPORT ON THE FINANCES.

Branch Mint, New Oo'leans.
The repairs authorized to the mint at New Orleans have not yet been
commenced. The superintendent of the new custom-house at that
city has been requested to furnish an estimate ofthe cost, and a project
of the best manner of applying the funds.' His report has been received.
It is proper to state that the amount appropriated at the.last session.of
Congress was, upon an estimate of the engineer for partial repaiis, and
was not calculated to render the building fire-proof, as it undoubtedly
should be. To do that will require an additional appropriation of
$99,552, and ten per cent, in addition thereto fbr contingencies.
Mint at Philadelphia.
An estimate required to render the mint fire-proof and to give additional security to the treasure constantly on deposite in that building,
has been prepared. I beg to call the attention of the department to
the absolute necessity of an appropriatipn for these objects. The vaults
and wiridows are very imperfectly protected. The room in which not
unfrequently there is a million of dollars in gold dust in process of
separation, and where it remains during the night, is not fire-proof.
To'caswy Building, Washington.
I beg leave to call the attention of the department to the necessity
of providing additional securiiy to the Treasurer's vault in this building, and for affording better light and veritilation to the rooms now occupied by the^General Land Office in the upper story. Estimates of
the amounts of these items have been prepared.
UNITED STATES MARINE HOSPITALS.

Pittsburg, Penoisylvania.
The marine hospital requires some repairs. The apparatus for heating is imperfect, and the wooden fences should be replaced by some of
a more durable material.
Portland, Maine.
The plans and specifications of this hospital are prepared, and proposals wdll be invited for contracts, wdiich are expected to be. closed by
spring.
Cleveland, Ohio.
A superintendent has been appointed to take charge of the completion of the hospital; proposals for doing the w^ork have been received;
the contracts will be aw^arded, and the work commence wdth the opening of the working season.




REPORT ON THE FINANCES.

359

Chicago, Illinois.
The appropriation for fencing, grading, painting, &c., of this marine
hospital, has not yet been expended, but proposals will be invited as
soon as the plans are determined upon. The amount available is
deemed sufficient for the work to be executed.
Louisville, Kentucky.
The repairs authorized on the hospitalat this city will be ordered
as soon as proposals are received for doing the work.
Paducah, Kentucky.
Nothing has as yet been done towards draining the site ofthis marine
hospital, for which funds have been appropriated.
Evansville, Indiana. _
The marine hospital at Evansville is progressing satisfactorily. The
walls of the first story above the basement are completed, and the
joist of the second story laid; half of one wing of the second story is
up, and ample supply of materials is on hand, ,and, the termination
of the sickly season being over, the contractor has largely increased
his force, and the work promises to be rapidly prosecuted.
„

St. Louis, Missouri,

The marine hospital is nearly complete, and at the time of the last
report of the superintendent, was progressing rapidly.
Napoleon, Arkansas,
The hospital was completed in August last, and is riOw prepared for
the reception of the sick.
Vicksburg, Mississippi.
The plans and specifications for the proposed hospital are finished,
and proposals for contracts invited. Thebuilding will be commenced
as soon as these are closed.
Natchez, Mississippi.
Proposals have been invited for putting a new roof on the hospital,
which, together with draining the site, for which funds, have been appropriated, will be commenced as soon as the bids are received.
Mobile, Alabama.
The repairs of this marine hospital were completed in June last, at
an experise of $3,614 78, and the establishment is now in excellent
order.
., .




360

REPORT ON THE FINANCES.,

Pensacola, Flooida.
Commissioners have, been appointed for selecting a proper site for a
hospital, but they have not yet secured one.
St. Marks, Florida.
The commissioners to whom was referred the selection of a site for
a marine hospital have reported in favor of a tract of land belonging
to the United States known as the " Old Spanish Fort." The situation
is a very suitable one, and can be conveniently reached in boats from
vessels- in the harbor. I respectfully recommend that this site be
selected.
San Francisco, Califiooiiia.
The marine hospital at this port is completed and occupied. Much
excavation is yet to be done, by a series of terraces, to secure the
grounds. The amount of excavation, including half of the streets, is
estimated to be 34,000 cubic yards.
Total amount expended..
$291,051 53
Amount of outstanding claims for extra work and damages. 110,450 07
FUBLIC BUILDINGS IN TERRITORIES.

Santa Fe, New Mexico.
A general commissioner has been appointed to take charge of the
State-house arid penitentiary authorized by Congress to be erected in
New Mexico; sites selected and approved by the department, and
plans and specifications for the buildings sent forward; the work will
be commenced without loss of time,
Utah Territory.
A commissioner has been appointed to take charge of the peniten- ^
tiary authorized to be erected in Utah; contracts have been made, the
building coriimenced, and, at the last dates, was progressing satisfactorily.
Minnesota Teiritory.
An agent of this department has been appointed to complete the
capitol and penitentiary in this Territory. At latest dates the work
was progressing in a satisfactory manner. It will be resumed and
completed in the spring.
The provisions attached tothe appropriatious require that none of
the structures shall be commenced until the States wherein the sites
may be shall duly release to the United States jurisdiction over said



— ^ • "

- " ~ ' " ' '

•

REPORT ON THE FINANCES.

361

sites, and also rehnquish the right to tax the same br the property of
the United States thereon. As in some of the States the legislatures
meet biennially, a year may elapse before action may be had. Jurisdiction has been ceded and the right of taxation released at Providence,
R. I., and Oswego and Buffalo, New York. Steps will be taken,
on the meeting of the legislatures of the States wherein they are respectively situated, to obtain cession of jurisdiction and a release ofthe
right of taxation over the sites selected at New Haven, Connecticut;
Burlington, Vermont; Sandusky and Toledo, Ohio; Detroit, Michigan;
Chicago, Illinois; Milwaukie, Wisconsin; Burlington, Iowa; Cincinnati, Ohio; Wheeling and Petersburg, Virginia; St. Marks and Pensacola, Florida; Galveston, Texas; Belfast and Ellsworth, Maine;,
and Gloucester, Massachusetts.
'
I beg leave to call the attention of the department to the law appropriating money for the erection of a custom-house at Detroit. The size
of the building as fixed by law, in one of its dimensions, is larger than
the lot belonging to the United States designated by Congress as the
site. Apart from this consideration, the lot is not at all calculated for
.the location of either the post office or court-room; it is not.central,
being on the river and in one of the noisiest and most unsuitable locations that can be selected.
All of which is respectfully submitted:
A.H.BOWMAN,
Enorineer in charg;e,
Hon.

JAMES G U T H R I E ,

Secretary ofi the To'casury.

No. 39.
Report qn the selection ofi sites Jor custom-houses, ^c.
TREASURY DEPARTMENT,

November 21, 1854.
SIR : In obedience to 3^our orders I have examined the lots offered,
under the department advertisements, for sites for custom-houses, post
offices,.and United States court-rooms, in New Haven, Connecticut,
Burlington, Vermont, Oswego, New York, Sandusky and Toledo, Ohio
Chicago, Illinois, Milwaukie, Wisconsin, Wheeling, Virginia, and the
proposed sites of marine hospitals at Detroit, Michigan, Burlington,
Iowa, and Cincinnati, Ohio, and beg leave to submit the following
recommendations.
In selecting the sites for buildings intended to be occupied as post
offices, custom-houses, and United States court-rooms, I have endeavored.to recommend those best suited to the objects contemplated by
thelaw authorizing the buildings, except where the prices demanded
for the most eligible ones were deemed unreasonably high.
. The post office, from the number of persons who daily and hourly
visit it, should undoubtedly rule in the selection of the site, when the
offices ofthese departments are in the same building. Ttie court con-




362

REPORT ON THE FINANCES.

venes only at stated periods ; and provided the location is in a quiet
placei it matters but little, so far as the convenience ofthe court is concerned, in what part.of the city it is situated; and as persons having
business to transact at the custom-house generally have occasion to
call also at the post office, a site judiciously located fbr the one can
hardly prove inconvenient for the other.
In allthe recommendations below I have, as far as practicable, been
governed by the following considerations :
1st. That the site should be as near the present and prospective
centre of population of the city as practicable.
2d. That it should be near to (but not on) the great thoroughfare of
the city. . This is necessary to secure the quiet required by the court,
and for the convenience of women and children visiting the post office.
3d. The prices demanded for lots. It will be seen, by reference to
the abstract of bids herewith sent, that lots on the principal streets,
(but a few yards from those recommended,) and in many respects less
suited to the purposes required, are offered at one or two hundred per
cent, higher than those recommended.
4th. Other things being equal, the site best calculated to show thebuilding to advantage has been selected.
The sites recommended below I think will be found to fulfil, as far
as possible, the above conditions.
New Haven, Connecticut.
I respectfully recommend that the offer of Samuel Bishop for his lot,
on the east side of Church street, nieasuring 120 by 140 feet, at $24,000,
be accepted. This lot is central, about four hundred feet from the
principal street ofthe city and from the large public square; it is two
and a half squares from the railroad depot—quite far enough from it to
be exempt from its noise and smoke. I consider the price of this lot
high. Those which are lower in price are either not central or are too
near the railroad, most of them being on State street, which runs parallel to the railroad and but a short distance from it.
Burlington, Veo^mont.
I respectfully recommend that the offer of John N. Pomeroy, for his
lot at the corner of Church and Main streets, measuring 222 bj^ 316 feet,
for the sum of $7,750, be accepted. The lot is large, and the situation
is centraLand elevated. It lies at the corner of the large public square,
and directly opposite the new town hall,in which the post office is now
kept. The situation is well calculated to show the building to advantage. The commissioners concur in the above recommendation.
Oswego, New York.
I. respectfully recommend that the offer of C. Ames of his lot on the
corner of Oneida and First streets, measuring 132 by 200 feet, for the
sum of $12,000, or that of O. G. Munger, for a lot measuring 100 by 100
feet, at the corner of Bridge and East Second streets, for $8,000, be




REPORT ON THE FINANCES.

363

accepted. Both of these lots are cheap, compared with the other
property offered. Ames's is the best located as to elevatiori, is much
the largest lot offered, and is bounded by streets dn three sides. It is
about 500 feet from the present centre of business arid population.
The town is extending in the direction ofthis lot. Munger's.lot is on
theprincipal street, and also fronts on a public square. It is about .
1,200 feet from what is regarded as the centre of business. My own
judgment is decidedly in favor ofthe Ames lot, and the commissioners
agreed with me in my preference.
Sandusky, Ohio.
I respectfully recommend that the offer of G. Reber df his lot at the
corner of Market street and Columbus avenue, measuring 80 by 132
feet, for the sum of $11,000, be accepted. This lot was originally donated (as I was informed) by the proprietors of Sandusky to theUnited
States for the site of a custom-house, and was sold for taxes. The site
recommended by the commissioriers, on the corner of Columbus avenue
and Washington row, measuring 100 by 100 feet, is decidedly the best
location; but it has a valuable house on it, which renders the price asked
($20,300) an objection. The lot recommended is central, and wdll, I
think, give gerieral satisfaction. The commissioners prefer the Hitchcock offer.
\

*

Toledo, Ohio.

I respectfully recommend that the offer of S. L. Collins, for his lot
on the corner of Madison and St. Clair streets, measuring 120 by 120
feet, for the sum of $12,000, be accepted. The lot is elevated, central,
and half a square removed from the principal street. Bj^ reference to
the accompanying abstract of bids, it will be seen that the two lots
adjoining this on Summit street, taken together, are somewhat smaller
than this lot; they are also less elevated: the price asked for them is
$34,000. The property recommended is cheap, compared with other
offers. The property offered by John Fitch, on the corner of Jefferson
and Superior streets, measuring 120 by 120 feet, at $11,000, is cheap,
and elevated; but it is one square further removed from the principal
business street. The commissioners concur fully in the above recommendation.
'
,
Chicago, Illinois.
I respectfully recommend that the offer of Charles V. Dyer of his
lot at the corner of Dearborn and Monroe streets, measuring 140 by
120 feet, for the sum of $26,600, be accepted. The principal business
streets of Chicago are Lake, Claik, and Randolph. State street is wide
and handsome, and a tunnel is to be constructed under the river atthe
end of this street. The site recommended is between Clark and State
streets—that is, betweeri the two principal crossings of the river, and
. half a block from the former. This site is probably a little south of the
present centre of business and population, but the city is rapidly increas-.




364

REPORT ON THE FINANCES.

ing in this directioh. Several of the lots offered on Randolph street,
and in the neighborhood of the pubhc square, are undoubtedly at this
time more eligible sites for this building than the one recommended;
but the prices asked seem unreasonably high, though for business purposes they may be worth the sums demanded. One of the commissioners concurs with me in the recommendation of this,Tot.
Milwa.ukie, Wisconsin.
I respectfully recommend that the offer of George D. Dousman for
his lot at the corner of Milwaukie and Wisconsin streets, measuring
120 by 100 feet, for the sum of $12,200, be accepted. This lot is
central and elevated, and the price is so low that it would command
the sum asked at any moment. The commissioners fully concur in
this selection.
I beg leave to add that, in my opiriion, the building authorized to
be constructed in this city for custom-house and other purposes, would
be inadequate for the present business ofthe different departments;
the building at present occupied for the post offiice is 82 by 32 feet; it
does not affbrd sufficient accommodations for the business of the officCo
Wheeling, Virginia.
I respectfully recommend that the offer of John W. Gill for his lot at
the corner of John and Market, streets, measuring 132 by 132 feet, for •
the sum^of $20,500, be accepted. This lot is convenient to the bridge
connecting North and South Wheeling, and is on a principal street.
As South Wheeling will soon contain as many inhabitants as the North
side, it is desirable to locate the building as near the crossing as possible. The lot at the corner of Fourth and Quincy streets is offered
at a very reasonable rate, but it would require a very large outlay to
prepare for the building; and after removing the ground to the city
grade, it would be necessary to build a high basement, of at least 12
feet, on the lower side of the lot.
The commissioners concur in the above recommendation.
Buffalo, N. Y., Detroit, Mich., Cincinnati, Ohio, and Bm'lington, Iowa.
The reports for the above sites will be made as soon as the information necessary to a decision in those cases is received.
All of which is respectfully submitted :
A. H. BOWMAN,

Sup.Archt. T.C.
Hon.

J A M E S GUTHRIE,

Seco'ciaoy ofi the Treasury.




S

REPORT ON THE FINANCES.

No. 40.

^

Sites fir custom-houses recommended by A. H. Bowman, engineer in charge.
City.
New Haven, Connecticut . . . . . . . . . . . .
Burlinffton. V e r n i o n t . . . . . . . . . . . . .
Osweffo NewYork.
.__... . .
Sanduskv. Ohio.. . . . . . . . . . . .
Toledo. Ohio. .
Chicago, Illinois
Milwaukie Wisconsin
Wheelinfif Virginia ' .
"

Owner.
Samuel Rishot)
.Tno N PoiTierov
Chenev Amea
George Reber
L L Collins
Chas. y . Dyer...
Oreo T) Housman .
JohnW Gill

'^

Price.
......
......
......
.... i ...
..
.

......

$24,000
7,750
12,000
n 000
' 12,000
26,600
12,200
20,500

00
00
00
00
00
00
00
00

126,050 00

The sites for custom-houses at Belfast and Ellsworth, Me., Gloucester, Mass., Newark, N. J., Buffalo, N. Y., Petersburg, Va., Galveston, Texas, and for marine hospitals at Detroit, Mich., Burlington,
Iowa, Cincinnati, Ohio, St. Marks and Pensacola, Fla., have not yet
been selected. The department is not in possession ofthe informa-tion
necessary to a correct decision at the several localities.




366

REPORT ON THE FINANCES.

No. 41.
EXAMINATION OF THE MINT AT PHILADELPHIA.
TREASURY DEPARTMENT,

• June I, 1854.
: A series of frauds committed by the weigh-clerk employed in the mint, on depositors for coinage, renders it proper that an
investigation should be made, not only into the extent and circumstances
attending such frauds, but into the system and rules in operation in
the mint, and its general condition and management. The frauds reported to have been committed by the clerk in question are stated to
lave occurred within the last few months, and to amount tp $10,600;
but the amount may much exceed that sum, and they may have commenced even as early as his appoinMnent to office, w^hich was on the
12th of June, 1850.
I have to request, therefore, you will, as soon as may be, proceed to
Philadelphia, and, after advising the Director of the object of your visit,
make the examination indicated, and upon the completion of the same,
report the result to this department.
1. In respect to the case of the delinquent clerk, Non will please compare the w^eight of gold deposited as made by him, with the amount
received from him, or the results of such deposites in refined gold, or
coin, or silver, as the case maj^ be—ffi'st, as betweeri the time o\^ his
admitted abstractions, and the time when not admitted; and, secorid,
as betv/een his acts and those of his predecessor for a like period, and in
respect to hke descriptions ofgold or silver.
3. You will inquire what system of accountability prevails—first, as
betweenthe weigh-clerk and the melterand refiner; and, second, as
between other officers separately emploj^ed on the several processes
through which gold and silver pass from the time of their deposite in
bullion or dust to the time of their issue in coin; or, in other words,
whether the system at present in force is calculated to prevent frciud on
the part of one officer in the transit of gold or silver to another, or, if
committed, to lead to its speedy discovery. If the system in force is
not aidapted to accomphsh one or the other of these ends, what change
can be rnade to effect it.
'
,
3. You will examine into the general condition and management of
the mint, to wit: the system of accounting, the security of the bullion
and coin therein, the attendance and vigilance of the officers, the admission of visitors^ and otherwise.
4. Whether there are any operations or transactions carried on in the
mint (except under the special direction of this department to make
certain medals) not arising out of its legitimate business; and whether
any of its officers or workmen, the tools or implements, are employed
during proper business hours in private business.
5c You will inquire into the circunistances under which the clerk paid
over the value ofthe bullion which he acknowledged to have purloined;
GENTLEMEN




REPORT ON THE FINANCES.

367

hp\y he arrived at the particular amount admitted, and- whether any
promise or agreement was made to him as an inducement to, or in consideration of, such restitution ; ancl whether his elopement was known
'to, or connived at, by an}?- public officer. Upon these latter points, or
any others in which you may deem it proper, you are at liberty to confer with the district, attorney, in whose hands the matter has been placed
by the Director.
I a m , respectfully, &c.,
JAMES GUTHRIE,
Secretary ofi the Treasury.
RICHARD SMITH, Esq.
J. C. PICKETT, Esq.

WASHINGTON, July 8, 1S5A.
SIR : Undei* the iristructions contained in your letter of the 1st ult.,
we repaired to Philadelphia on the 2d ult., and soon after our arrival
went to the mint for the purpose of making preliminary arrangements
for entering upon the duties assigned tb us. The Director, CoL Snowden, was then absent at Washington, but was expected to return that
night, and in his absence we did not deem it proper to do more than
to request a list of all the officers and employes of the mint to be made
out, to enable us to examine, on oath, such of them as we might deem
necessary to enable us to fulhl the object of our mission, and more particularly to ascertain the nature and the extent of the fraud committed
by Mr. Negus, late weigh-clerk in the mint, 1:he manner in, which it was
committed, the persons implicated therein, and the steps taken both
before and after the discovery of the fraud. During the afternoon of
that day; we prepared the form of the oath to.be administered to the
witnesses, and also drew up interrogatories, Nos. l.to 26, to be put to
them. These papers, together with the testimony taken by us, are submitted herewith. You will see that the interrogatories were prepared
with a view to a deep and searching investigation into all the facts connected with the fraud; its probable time of perpetration; how carried
on; who were privy to it; how first discovered, and what steps were
taken to fix the guilt on Negus, and to arrest and.to bring him to
justice. They also were so framed as tb enable us to understand the
whole system on which the business at the mint was conducted, so as
tp see the conriection between the weigh-clerk and other officers; and
where defects should appear, to suggest proper corrections. . The Director haying returned to the mint, we presented ourselves to him on the
morning of the 3d ultimo, and handed to him your letter of instructions.
He informed us that, while in Washington a copy of the letter had been
furnished him, and he professed an earnest desire and disposition to cooperate with us in making the fullest investigation in all theaffairs connected with the nianagement df the mint. Having intimated tp him
that we might require a room in which to conduct the examinatipn, he
promptly placed one at piir disposal, and he then accompanied us
throrigh the establishment, intrpduping us to the he^ds pf eagh.dppart-




368

REPORT ON THE FINANCES.

ment of it. As more interesting to us, at the time, and more important
for the purposes of the. investigation with which we were charged, we
passed a considerable time in the weigh-room, minutely examining the^
manner in which the bullion was deposited ; how disposed of; what
checks existed so as to insure protection to depositors as well as to the
United States; and whether those checks were sufficient for the purpose, or whether they required correction. As this is a subject of deep
interest, and one involving the character of the establishment, as well
as the safety of deposites in their incipient state, we deem it not inappropriate at this place to state the result of our observations.
Bullion, in wdiatever state presented—whether as dust, as California
slugs, or coined—is received by the clerk iri the treasurer's office, designated as 'vweigh-clerk." , It is weighed by hirti, or by his assistant, and
in a book, kept for the purpose, the date, the number, the name of the
depositor, the description of the deposite, whether to be returned in bar
or in coin, and the weight before melting, are at once entered, and a
receipt given to the depositor, conforrriing to the entry. The bullion is
then placed in an open box, and on the same day, if possible, or if not,
on the next day, is transmitted to the melting-room to be melted. In
each box is placed a slip of paper, on which is marked the number and
w^eight of the deposite. If not sent to the melter the same day, the box
is placed in the vault on a car with«numerous other boxes, all open,
each having a slip of paper designating the number and weight of the
deposite, and this car is sent to the melting-room the next day., This
melting-room is at some distance, and to get there it is necessary to
pass from the weigh-room into a passage in the building, and thence
through a portico open to all weather. When in the meltmg-room the
conterits of each box, in its turn, are emptied into the crucible to be
melted—sometimes by the foreman of the room, at other times by his
assistants ; but,during the whole of this operation there appears to be
no supervision, nor any ostensible check, other than the presumed integrity of the employes having charge of the deposites. There is no test
to show that the whole of the bullion, as first deposited, has been transmitted to the melting-room, nor any to prove that the whole received
in the melting-room has been placed in the crucible. In the meltingroom there are always several operatives at work, and they, to a
certain extent, would seem as a check against depredations, but ndt a
certain preventive, as each deposite is under the charge of a single workman, who,.if so disposed, might readily slip out of the pan a California
slug or other valuable piece of gold. Thus, from the time the deposite
is first made until placed in the crucible to be melted, it is exposed to '
the depredations of the several parties who have access to the weighroorii, to the vault, and to the melting-room. An abstraction of onefourth of one per cent, only from an annual deposite of fifty millions of
bullion, wduld produce $125,000 ; and yet, from the variable character
of the deposites, differing, as they do, in their results, from the one-half
of one per cent, up to six and seven per cent., it will readily be perceived that an abstraction of one, two, and even three per cent., might
be made from the deposites without detection, and almost without suspicion; for as the loss willfall on the depositors, they might readily be
made to believe, or to suppose, that their bullion contained a .larger




REPORT ON THE FINANCES.

369

portion of the baser material than.was supj)osed. From this it will be
seen what an enormous sum might be abstracted from the deposites;
and as the character ofthe mint is at stake, every possible effort should
• be made to preserve its good name. As the vault is open to several persons connected with the weigh-room, it would be an easy matter for
any of these persons to take from the boxes containmg the deposites,
pieces of California slugs or lumps of gold ; and to equalize the' loss
among the several depositors, they might filch,a small portion of the
dust in the different boxes and deposite the same in the boxes from which
'the slugs or lumps of gold were taken. The bullion, when melted, is
poured into moulds, and formed into bars, and these are.stamped with
the number belongingto the deposite. The flux, or the residum, is ground
to powder, and all the small particles of gold Washed therefrom and
placed in a paper, and these bars and particles are then returned tothe
weigh-room, where bdth are weighed, and, with the allowance by law
of— per cent, for wastage, the entries in the weight-book are then completed h j entering, opposite the appropriate number, the weight after
melting. From this time onwards, the depositor seems sufficient^
protected. For our own satisfaction, we took charge of,'or rather
superintended, some of the melts; one of which, particularly No. 2593,
resulted as follows :
Its gross weight before melting was—ounces.
And the borax added

-•

.

1,257.35
13.89
1,271.24

The weight after melting was.., Allowance for wastage.
. And the flux or residuum weighed

1,221.80
•
49
31,00
1,252.49

Loss—ourices.
18.^^0
or nearly l-J per cent.. The weak point is, undoubtedly, in the process
'through which the bulhon passes from the time it is weighed in the
weigh-room until its weight after melting is entered on the weighbook. Our attention was at once directed to this exposed state of the
deposites, and to the question whether a sufficient guard or protection
could be thrown around them. At first it seemed impossible to do. this
effectually; but further reflection and consultation with the officers of
the mint induced us to change this opinion to a certain extent, and to
recommend, in the strongest, terms, and as the best remedy that has
occurred to us, the following regulations, to be rigidly observed, and
which we think, if faithfully carried out, will restore confidence among
the depositors, and be the means of protecting their property from
depredations, and of relievirig the mint from the charge of neglect in
not adopting a proper system to secure the bullion deposited in i t : Let
a sufficient number of the boxes or pans which we brought from the
mint, and which we had the honor of showing and explaining to you, .
be forthwith provided. ^ We, understand that they could be furnished,
of cast-iron, at a cost of about $2 each. Each deposite, as soon as
weighed, should be put in a box appropriated to itself, in the presence
Ex. Doc. 2 — 2 4



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REPORT ON THE FINANCES.

ofthe depositor or his agent, wdth the number and weight plainly written on a card, (not on a slip of paper as now in use,) and this card
placed in the box, and the box Itself locked with a spring-lock, also in
the presence of the depositor or agent. The weigh-clerk should not
have a key to these boxes, nor any way whatever of opening, them.
This shduld be done only by an officer to be designated ^'superintendent of melting," who. only should have a key that would unlock the
boxes. At the proper time the boxes should be carried to the meltingroom, and opened there, onl}^ by the superintendent, in the presence of
the foreman of the room,, each in its turn, and the contents placed in
the crucible for melting. The result of the weighing, accordirig to the .
present system, should then be entered in the weigh-book. This system would involve but a small additional expense, and this should not
be taken into consideration when compared with the security it wiU
give and the confidence it will inspire. It may not afford entire immunity or security from depredations, as ho system yet devised by
huma.n ingenuity has been so far perfected as to guard against all the
contrivances that may be made to prey upon the public; but this
should not prevent its adoption ; for if not perfect in itself, it yet affords
additional protection, and proper experience may ena.ble the pfficers
charged with the subject to add still further guards to the public treasure. Much will, however, still depend on .the integrity and character
of those having charge of these important operations. , The public
should have, entire faith in the purity and safe system with which the
operations of the establishment are conducted; and it involves a heaivy
responsibility on all who permit an infraction ofthe laws which govern
it, and there shduld be no doubt of the Integrity wdth whieh it is con^
ducted. We might add,.that the opinions here expressed by us, as to,
the insecurity of the deposites under the present system, are corroborated by the testimony of all the witnesses we examined, as is more
particularly shown by that of Mr. Henry Cochran, who w^as assistant
to Mr. Negus but is now the weigh-clerk in the mint; and it appears
from the correspondence between the Director and the treasurer, the
chief coiner and the assayer of the.mint^—copies of which, marked B,"
.M, and Q, are filed with this report—that the attention of these officers has been specially directed lo the abuses which have been, and
which might again be, practised in this particular, and to the mode by
which similar abuses might be' prevented; and that, with all their ex. perience, they have only been able to suggest additional checks, but
' no effectual barrier against the abstraction of the bullion while in the
control of the weigh-clerk, before melting.
After making the,cursory examination into the weigh-room, as before
stated, and upon going through the other rooms in the mint to see the
various processes through which the bullion passed, we then took possession of the room assigned to us, and commenced the examination of
the officers of the mint, after having, through an alderman of the city,
had the oath administered to them.' This examination was, after the
first two or three days, continued daily, from 8 o'clock a. m.. till 4
p. m., until the 20th ultimo, (with the intermission of one day, when
one of the undersigned was necessarily absent.) A large amount.of
tesdmony was thus obtained, filling 106 pages of foolscap. W e sub-




REPORT ON THE . FINANCES.

371

mit this testimony herewith; and on examination of it, it will be seeii
that we endeavored to perform the duty assigned to us by very minute
.inquiries into all the subjects to which our attention was particularly
directed in your .letter of* the 1st ultimo. ^The defalcation of Mr. Negus, as being the most engrossing, was first inquired into. It appears
from the testimony of Mr. Henry S. Cochran, that as far back as December, 1851, he had suspicions.that Mr. Negus was not acting properly, from the fact ofa deposite of bullion being made in his (Mr. Cochi;an's) name, which Mr. Negus said belonged to a servant-woman living
with him. Afterwards, at various times, he observed changes in the
parcels of deposites after being weighed, which again ex'cited his suspicions—so much so that he commenced keeping memorandums of such
changes, arid finally communicated privately with Mr. Dunning and
other officers in the mint. (See his testimony,,at pages 27 to 39 inclusive.)
Althdugh the circumstances related by Mr. Cochran appeared very
suspicious, yet the parties thus consulted did not think them sufficient
to prove positive guilt, and they therefore recommended to Mr. Cochran to act with great cautiori, but to keep a watchful eye on all the
movements of Mr. Negus. Finally, these suspicious occurrences became
so glaring that it was determined to lay all the facts before the treasurer
of the niint. This was done about the close of April last, when it was
decided to await the next arrival ofgold from California; and when the
deposites should be weighed and placed in the vault, the treasurer, who
had a duplicate key, should open the vault at night, and in presence of
other officers df the mint, butin the a^bsence of Negus, have weighed
the deposites placed there during theday. This was done; and it was
then found that sixteen of the boxes were short in the weights entered
opposite their numbers, the aggregate deficiency being 7J.30 ounces.
In the further examination of the vault, a bag was discovered in a private closet in which Mr.-Negus kept some of his effects, which, on being
examined, was found to contain grains ofgold weighing 72.80 ounces;
this being so near the quantity missing, left no doubt on the minds of
the persons present that Mr. Negus had filched a portion from each of
the sixteen boxes above named, and thus made up the bag in his private
vault. The treasurer then decided to send for the Director ofthe mintj
and he accordingly w-rote a note to Coh Snowden, requesting him to
come to the mint. This w.as promptly done by the Director, and the
discoveries above stated were made known to him. The Director
ordered the reraaining boxes of bullion in the vault to be reweighed;
but no further, diffeferices werejfound. He also sent for Mr. Negus to
come to the mint; and, on his arrival, he was at once charged with
having removed from the original boxes in which the deposites had
been placed the dust or grains found in the bag. He admitted t h a t i e
had done so, and excused himself by saying that he had not intended
to use that bag, ndr to take it away, but that it was intended as.an experiment to show the treasurer . how easy it was to abstract bullion
from the boxes of the deposites without suspiciori or detection. (See Dr.
Sturgeon's testimony, page 10.) He made no further confession that
night; but it is in testimony by two witnesses, Mr. Cochran and Mr.
Orie, that he opened the vault e^rly the next morning, and gave out




372

REPORT ON THE FINANCES.

the boxes to the melting-room, containing the bulhon; and that he continued to do business as usual during that day, having free access to the
vault and to the books. Other witnesses rather deny this; but theirs is
negative testimony, as they state only that t h e j did not see him so occupied. Dr. Sturgeon, the treasurer of the mint, at page 12 ot his testimony,, explains the circumstances under which he was allowed to attend in the weigh-room. During that day he was induced by Mr.
Edelman, now a clerk in the assay office, New York, to make a confession of what he had done; and he then admitted that at various
times he had abstracted to the amount of $10,600, and he gave a list
ofthe parties from whose deposites he had taken the bullion. (See Mr.
Edelman's testimony, page 59.) On the 12th of May, it appears in testimony that he returned $5,000, and the next day the additional sum of
$5,600; making up the whole sum which he admitted to have abstracted. (See Colonel Snowden's testimony, page 5; and also Dr. Stur-geon's, page 10.) Now, it requires a great deal of credulity to believe
that this sum of $10,600 was the whole amount taken by him; and yet,
from the manner in which deposites w^ere received and kept, as before
stated, it can never be known, unless by the confession of Ne':;us himself, whether or not his abstractions did exceed that s'um. Indeed, but
for his own confessions, obtained by the forcible appeals made to him
by a fellow-clerk in whom he confided much, (see Mr. Edelman's testimony, page .59,) it would nefer have been knowii whether he had actually taken anything or not. He might, during the time he filled that
place, have taken millions almost without suspicion and beyond the risk
of detection. If he really abstained from taking more than the sum
named by him, it might, in view of his dishonest principles, almost be
deemed a case of great .forbearance, considering the temptatioris before
him and the facility of execution. It does not appear in evidence that
efforts or steps were taken to ascertain whether or not other abstractions had been made. This is accounted for by the fact that there
was no possible way of proving further frauds. We endeavored by
our interrogatories to ascertain what his style of living had been, and
whether any change had taken place from time to time; but we
could learn nothing more definitive on this subject than that he puiv
chased, last fah, a fine house and lot in a fashionable part of the city,
at a cost of $19,000; that he had fuTnlshed it handsomely, and had
given an entertainment last winter, at which most of the officers ofthe
mint were present. The tesdmony as to his mode of living is contradictory; some of the witnesses alleging it to have been extravagant,
and others.not beyond his suppdsed means. We used ever}^ effort in
our power, by summoning witnesses from within and from without the
mint, to ascertain whether his dealings with jewellers and with banks
would throw any hght on his moneyed transactions, but with partial
success only. It appears that his deposites in the Philadelphia Bank
amounted to about $15,000, (see exhibit marked U;) and Mr. Hays, of
the house of Drew & Hays, jev^ellers. stated that he had taken California slugs from him within the last eighteen months to the amount
probably of, $10,000, and had given checks for the same. (See his testimony, page 79.) It w^as these checks, no doubt, which he deposited
inthe. Philadelphia Bank. It appears by the testimony of Jacob Plun-




REPORT ON THE FINANCES.

373

ker, at page 69, that Mr. Negus had sent gold slugs by him to another
jeweller, ofthe name of Wilhs. We would have issued a summons for
Mr. Willis, but it appeared that he had gone to Europe a short time
before Mr. Negusleft the country. It also appears, from the testimony
of Jacdb Plunker, page 69, that he had. taken letters from Mr. Negus
to this Mr. Wilhs, directed to Europe, which, it was beheved, contained
bills of exchange. The suspicions, b}^ this testimony, were Increased
that Negus abstracted more fhan he admitted; an.d yet we had no clue
or certain means of arriving at the fact.
We have said that Negus was at the mint during the l l t h May. It
is also in evidence that he was there on Friday the 12th'May, thdugli
not doing business, and. again once or twice in the following w^eek. (See
testimoii}^ of Jacob Orie, page 67.) There is no evide«ice to show that
any promise w a s made to him that he should not be prosecuted, to
induce himto confess and to refund. The Director having communicated, the facts of the defalcation, to.your department, and sent Mr.
Booth, the melter and refiner, to' Washingto.n, to give you full iritbfmation thereof,- he awaited instructions from you before taking steps to
arrest Negus. These, it appears, he received on the 31st May, and
. immediately placed them in the hands of the district attorney; but
Negus had sailed for Europe on the 20th May, and thus evaded any
attempts to arrest him. Since that t i m ^ w e could hear nothing more
of him, than that his family had sailed from New York for EnglaixUon
the 17th uldmo, where no doubt Negus was awaidng to receive them.
There is not the least reason, frdm any testimony before us, to suppose
that Negus had any accomphce,.nor that any person was at all implicated with himi On the contrary, It a.ppears.from the testimony of all,
that every possible step was taken, with due precautions, to prevent a
premature explosion before the facts were sufficiently strong to ascertain and fix the guilt upon him.
. W e think the parties concerned, particularly Mr. Cochran, deserving
great praise for thus discovering and bringing to light a fraud .which,.
even if not consummated to a greater extent at the time of the discovery,
yet, if persevered in without detecdon, might have proved of stupendous magnitude ; nor do we impute blame to the parties through whom
the discovery w^as made, nor think them deserving of censure, for not
sooner communicating their suspicions to their superior dfficers. If Negus
had had the least suspicion that he was suspected, he would, of course,
have been more guarded; and from his admitted address he might have
so acted as to throw the suspicions on others. On the whole, we think
the facts developed by the evidence taken by us show conclusively that
the weak point in the operations of the mint, as before stated. Is in the
present form of the receipt, and the possession by the Weigh-clerk and
the melter ofthe bullion deposites; and until a better plan be suggested, we strongly recommend the adoption' of the regulations suggested by us in the earlier part of this report, and this with as
little delay as possible, in order to nip in the bud the temptations to dishonesty, as the facilities with which depredations may be committed,,
now so .well known in the mint, might tempt dthers td abstract, as Negus
did, from the deposites when first made.
In the further irivestigation intd the matters referred to us, we exam


374

REPORT ON THE FINANCES.

ined particularly the whole process through which the bullion passed,
from its first deposite in dust, lumps or slugs, until its final return to
the treasurer's office as coin or bars for issue; and from our own observations and the testimony of the officers of the mint, it appears that
after the first melt of the bullion the assayer clips small pieces
from the bars of each deposite, in orderto test the fineness of the gold,
and the bars are then sent from the w^elgh-clerk's rpom to the melter
and refiner in order to be cast into ingots of standard fineness for coinage,
or into bars for such, of the depositors as prefer returns in that way.
Formerly a slip of paper containing a memorandum of thenumber and
weight of each deposite accompanied this transmissidn, and this seems
to have been the only account kept by the melter and refiner and the
w^eigl>clerk. We think this was decidedly wrong, and the danger of
the system was shown in the fact that Negus transmitted with bars to
the melter and refiner false lists descriptive of the same, differing from
the entries on the weigh-bdok, (see testimony of Mr. Booth at page 46.)
Up to a certain time such shps were destroyed, after testing the actual
weight ofthe bars with that stated on the slip. We w^ere gratified to find
that since the occurrence referred to, a different practice has prevailed;
that books containing a list of the bsfrs, with their number and weight after
melting, are made out by the weigh-clerk from his books, and accompany
each transmission of such baij^s, and the entries checked bj^" the melter
ai\d refiner. He also keeps a journal, on wdiich credits are given to
the treasurer ofthe irjint for all bullion received in anj'-shape, and
charges made against the treasurer for ingots and bars returned to him.
No ledger is kept by hlm^. His present S3^stem is a great improvement
on the old one, but we would recommend that he also keep a ledger
into which to post all entries from the journal. This would add but
little to the trouble, and W'ould be the means of enabling him to test
the balances more readily than he can now do, by comparing the entries
at the end of the month with the treasurer's books.
This is the general idea; the details to be regulated by the specific
character of the deliveries, &c.
A perfect system of accountability between all the officers would be
best secured by each department keeping regular sets of books, in
which all bullion, bars, ingots, clippings and coin, transmitted from, one
to the other, should be regularly credited and charged ; and accounts
properly tested exchanged between them frequently, so as to prove
their correctness, or to check and correct errors if made.
• It would add too much to the length of^ this report were we to go
into details; but we would remark that the same defect appears to prevail in others of the departments—^^the assayer keeping no books at
all, but depending on loose memorandums passing from one to the other,
and the chief coiner keeping such books only for his private satisfaction,, and ndt as properly appropriate to, or belonging to his office or
to the mint. The whole of such books should be public property, and
each department made to keep them in proper mercantile form, in
wdiich receipts or deposites should be entered in journal form, by double
entry, and all payments or transfers charged also on said journal by
double entry, and posted into appropriate ledgers, and these ledgers
balanced quarterly; while monthly or weekly hsts of balances be taken




REPORT ON THE FINANCES.

375

arid compared, one department with the other, so as to produce uniformity. A ledger embracing all the operations of the mint is kept in
the treasurer's office. This appears to be in due form, the entries perspicuously made, and the whole kept in very neat order. The accounts
are balanced quarterly. In the journal kept in this office.are lhe annual
settlements of the accounts of the melter and refiner, assayer and chief
coiner, so as to show the profits and loss for the 5'^ear.
In the assistant treasurer's office separate books are kept exclusively
applicable to the business of that officer. The credits and debits appear
to be daily made, under the appropriate heads of accounts, and the cash
accounts settled daily, so as to show the amount in hand to correspond
with the aggregate of balances due on the accounts in this office.
After tlie bullion has been assaj^ed and refined. It Is melted and placed
in ingots of standard fineness, and returned by the melter and refiner to
tlie treasurer of the mint,' from whom it is transferred to the chief coiner,
who, after reducing it to proper thickness for the denomination of coin
for wdiich it is intended, has the planchets cut from the plates, and if
ofgold, sent to the adjusting-room, to be reduced to their proper weight;
the clippings or residue of the. plates are sent, to the treasurer of the
mint; and,these clippings are agaiii sent to the melter and refiner, to be
put in ingots suitable for coining; and thus go again through the same
process." The planchets, when ready for coining, are placed in the
press by female operatives ; and when the impression is made on them, ,
tliey are takeii to the counting-room, and their value first tested by
w^eight, and then by actual counting, by a simple machinery in use in
that room. In all. these operations, and indeed in all others through
which the bars, ingots, and coin pass, there appears to be every possible precaution takeii to guard against loss or abstraction of any kind.
The allowance by law for wastage is for silver 2 one-thousandths part,
and l i one-thousandth for gold; but by the great care taken to.prevent wastage, by sweepings, grinding up the pots, and even b.y the
washing of the hands of all who handle the metal, this loss has come
within I'one-thousandth part. For fuller informatiori on all these sub, jects. we refer to the tesdmony of Colonel Snowden, Dr. Sturgeon, F .
Peale, and others, in answer to the 32d interrogatory.
Mint proper.—The books in this office show the amount of'money,
belonging to the mint proper.
We subrnit with this report a list of all the books kept In the various
departments of the mint, marked Exhibit v..
Vaults .for the deposite of the bullion and coin in the mint are attached to the several departmerits thereof. W e consider them generally
very insecure, and altogether -inadequate in affording sufficient accommodations. When the mint'Was buiU, it afforded full accommodation
forthe small amount of bullion then left for coinage; but the heavy
influx of gold "and bullion from California and elsew^here, has created a
demancl for much increased room. It Is true that the estabhshment of
.the niint at San Francisco, and of the assay office at New York, will
abate much ofthe pressure on the mint at Philadelphia; but we nevertheless are of opinion that more enlarged room should be given for the
. deposites of the coin in the mint, and that the vaults be more strorigly
secured. In the treasurer's department, bne vault in the cellar had, at



376,

REPORT ON THE FINANCES.

the time we were engaged on the examination, fourteen hundred thousand ddllars in coined silver. This was a room with a common brick wair of ordinary thickness, with but a single door to it, and that principally of layers of board nailed together, with sheet-iron (we understood) between them. It w^ould take an expert burglar but a short time,
to make his way into this vault. This door, like all others In the building, had but one lock to it, and that of but a common kind. These
locks have two keys to them—one kept by the treasurer, and a duplicate by the teller or clerk in his department, who has charge of the
moneys in the treasurer's dffice. This appears to be the case w/th regard to about all the locks in the mint. The doors to the vault on the
first or business floor of the building are of wrought iron, not of extraordinary strength. None of these vaults have more than one door; and
it appears that there are duphcate keys to each, so that the head ofeach
department, and the teller or glerk having charge of the treasure, can.
each have access to the vaults at his pleasure. We think the public
treasure would be better protected by having two substantial wroughtiron doors to each vault, with locks of the most approved character,
each differing from the other; and that the treasurer or head ofthe appropriate department should keep one ofthe keys, and the teller or paying
clerk the other: thus rendering it impossible for either one to enter the
vault in the absence of the other. This course is practised in most, if
not all the respectable banks, arid the precaution Is a wise and safe one.
There are inside shutters to many if not all the rooms in the mint.
These seem to be of common materials, similar in some manner to what
are used in private houses generally, and with not much better fastenings; though, in some of the rooms, bars have been introduced, to more
effectually guard against intrusion. We think that strong inside shutters, covered with sheet-iron, should be placed in alLthe rooms where
the bullion or treasure is kept. The building is said to be fire-proof;
and so it is, to a certaiii extent; but the shutters now in use, and other
.fixtures about the establishment, certainly expose it more or less to
damage, if notto destruction, from fire.
The testimony taken by us in answer to the 32d 'interrogatory, and
which we submit, will show the system of the accountability prevailing
between the weigh-clerk and the melter and refiner, and between other
officers employed in the several processes through which gold and silver pass, faom the time of their deposite in bullion and dust to the time of
their issue in coin. ' W e think that these, with the changes suggested—
that is to say, that each pfficer should keep sets of books on which to
make appropriate entries, and to compare such entries wdth each other—
would prove sufficient checks to keep the accounts regular and clear,
or to lead to prompt discovery oT error or fraud. The officers think,
that sufficient guards now exist. Our'opinion is that they might be
improved. . •
That part of your instructions w^hich required us *'to compare the
entries of the weights of gold deposites, as made by Mr. Negus, with
the amounts received from him, or the result of such depbsites in refined gold or coin or silver, as the case may be—first, as • between the
time of his admitted abstractions and the time when not admitted; an,d .
second, as between his acts and those of his predecessor for a like




REPORT ON THE FINANCES,

377

period, and in respect to like descriptions pf gold or silver"—erigaged
our early attention, and we made a cursory examination of the books
to see in what way the instructions could be literally carried out.
Findirig that the entries In the books were very numerous, and. that it
would involve a labor and a consumption of time to make the examination on the spot far beyond what could have been contemplated, we
requested the Director ofthe mint to have made out for us exact copies
of all the entries in the.weigh-clerk's book, so as to enable us more at
'our leisure to make the comparisons you desired. This he said should
bedone. After further examination, however, he presented to us a
paper on the subject, which we file herewith, (marked Exhibit W,) by
which it will be perceived that, for the reasons mentioned by the
Director, but little valuable information could be obtained from such a
paper; while, on the other hand, it wpuld involve a vast amount of
labor to prepare it, for the reason that while Negus filled the station of
weigh-clerk, from 6tli of September, 1850, to l l t h of May last, there
were received 38,971 gold deposites, ofwhich the weights befbre melting are entered in 1,119 columns of folio-sized books; and he suggested
that if a like number of deposites were made wdth his predecessor for
the period corresponding with the time Negus was in office, they would
fill 2,238 columns of such a book, and be equal to 77,942 entries; and
he added that such a work would be one of much time and trouble,
while, for reasons stated by him, no satisfactory informatiori could be
derived from.it.
Fully coinciding with the Director in his views of the case, we 5^et
felt that we should not discharge the cluty devolved on us if we did not
make sdme effbrt to obtain, in a modified forrii, the informatioii requirecl
b}^ you; and in order to approximate to some satisfactory comparison,
we suggested that statements be made of the aggregate amount of
monthly deposites of bullion, and of the weight thereof after melting,
commencing some 3^ears -anterior to the time when Mr. Negus todk
charge of the weigh-room, ancl continued down to the time of his removal; and we prepared a form for such a statement. This the Director
undertook to have done, and we did hope to be able to have it completed, and in some measure verified by us, before the close of our
.labors at the mint; but even this was found to be a work of great labor,
and at our request the Director employed two competent clerks for the
purpose, not connectedwith the mint; and these immediately commenced the task, working day and night at it while we were in Philadelphia ; but, with all their efforts, they were not then able to complete
it, and we did not receive the statement from the Director till the 30th
ultimo. It is submitted herewith, (niarked Exhibit X.) It is by no
rneans such an examination as w e hoped to be able to make, and the
statement may not afford all the infbrmation you desired; but.w^e trust
that you will see the difficulties we labored under; and we think, that
to carry out the instructions literally it woulcl occupy for some months
the time of two persdns not otherwise engaged in busines.s. This statement shows the remaxkable fact that, for the years 1845 to 1849,
inclusive, the average loss in the weight of bullion after meldng exceeded 3 per cent, in but three of the months fbr these years, while it
rarely amounted to 1 per cent. In the years following, to wit: 1850,



378

REPORT ON THE FINANCES.

1851, 1852, 1853, and partof 1854, while Negus was in office, but
four instances occurred where the average monthl}?' loss was less thari
2 per cent.; and In twenty-six cases it amounted to betweeii 2 and 3
per cent.; in thirteen cases to between 3 and 4 per cent.; in nine cases
to between 4 and 5 per cent.; in one case to between 5 and 6 per
cent.; and in one case to 6-/^^^^ per cent. The Director, Colonel Snowden, in his letter to us ofthe 29th ultimo, submitted herewith, (see exhibit marked Y,) accounts for these great differences by stating that
the loss on the first five years was comparatively small, from the fact
that the deposites consisted principally of coin, and that in August and
September, 1850, the average loss was also comparatively small, for
the reason that the deposites during these months were principally in
bars; but, with all these allowances, you will readily perceive the
great discrepancies in the relative loss on the reweighing between the
vears anterior to 1850 andthose from that time onwards.
Our 27th,' 2Sth, and 29th interrogatories were for the purpose of ascertaining the attendance and vigilance ofthe officers of the mint, and
the admission of visitors;
By the testimony of Colonel Snowden, at page 84, it appears that
the hours of attendance of the officers are from 9 o'clock a. m. undl 3
p. m., and that the ten-hour S3^steni prevails in the operative departments ofthe mint. In his own particular department these regulations
are punctually complied with.
Doctor Sturgeon, treasurer ofthe mint, at page 89, testifies that the
officers and clerks in his clepartment are regulated by the same hours—
that they, are punctual in their attendance, and that oftentimes they go
to the mint as early as 6 a. m., and remain till 4 and 5 p.. m, and that
deposite melters are in attendance sometimes as early as 5 to 5^ o'clock.
Mr. Peale, chief coiner, at page 94, testifies, that in his own person
he recognises no particular hours, considering it proper to attend whenever, day or night, the exigencies ofthe public service require his presence, and that such is his habit; that the ten-hour system prevails
among the operatives, and that their attendance is regular within the
time specified; that a disregard ofthis reguladon subjects the offenders
to a reduction of their per diem allowance; and if condnued, the case
is reported to the Director. ^
. '
Mr. Eckfeldt, assayer, testifies, at page 97, that the fires are started
.by 6 o'clock a. m., and the metallurgic part of the work commences
between 7 and 9 o'clock, and is finished before 2 o'clock p. m., and that
the afternoon is only suitable for weighing, &c. He says the workmen
are all faithful in attendance.
Mr. Booth, melter and refiner, at page 100, saj^s there are no general mint regulations respecting the attendance of the officers ; that in
his department the operatives are occupied ten hours, if the business
requires it, and in cases of eiiiergenc}^ for a longer time ; that this rule
is faithfully carried out, and for its violation men have been discharged,
and that himself and his assistants attend in proportion to the requirements of the business.
From the testimony thus given on oath, we have no reasoii to doubt
that proper attendance is given by the officers, clerks, and operatives,
in the estabhshmerit. If there' be exceptions, they may not possibly

•.J

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REPORT ON THE FINANCES.

379

differ from other public departments, nor does it appear that any injur}^
has arisen from occasional absences. This establishment being one of
great importance, and one of great responsibility, the question may
arise, how far, in the absence of the treasurer or of the head of any
one of the other depaitments, each of whom, it is presumed, has
given bond and security to the Uriited States, the pubhc treasure is
protected when left in the sole charge of irresponsible clerks. In point
of fact, these clerks have entire possession of all the money in the mint
during business hours. Most of the vault doors are left unlocked,
whether the head of the office be presenter not; and the clerk or
teller to each room has, a duplicate key of each vault, so that he can
at all times have access, to it. W e subniit to you whether greater ,
caution shoulcl not be adopted. . If what we suggest respecting additional doors to each vault, and distinct locks to each, so that the
clerks could not have access to the vault, unless with the consent and
in the presence ofthe head, be adopted, there would then be a greater
necessity for the almost constant presence of the head- of the department, ancl a greater security thrown around the public moneys.
At page 84, Colonel Snowden testifies that visitors are admitted to
parts of the mint from 9 to 12 o'clock a. m., according to the regulations, (see Exhibit T;) that the rules of such admission are printed and
exhibited to all visitors; that, uncier charge ofthe conductor's, they are
admitted to a view of certain rooms where the coining, &c., are going
on, but under such restrictions as prevent them from handling the bullion dr coin. They are also freely admitted into the mint cabinet. He
further says that these rules are somewhat relaxed if the visitors be
accompanied by an officer of the mint.
,
.
Doctor Sturgeon testifies, at page 89, that visitors are admdtted freely
to the mint, though but soldo rn in the weigh-room, and, by a later regulation, never to the melting-room; that the visitors are invariably accompanied by a guard appointed for the purpose, and that they do not
disturb the operadves nor occupy the time of the offi.cers or employes,
nor are they suffered to handle the precious metals or coin.
Mr. Peale, at pa.ge 94, testifies that visitors are freely admitted into
the mint, under the general regulations requiring them to be attended by
conductors; that they are not permitted to enter Treely into any of the
rooms in which bullion or coin is kept.
Mr. Eckfeldt, at page 971, says visitors are seldom admitted into the
assay roomi, and do not handle the samples ofgold or silver when there.
Mr. Booth, at page 100, says that visitors axe admitted to the mint,
and taken through by a mint conductor; that into his depart.ment they
are not permitted to enter, and that he has bars across his doors to prevent their entrance, unless accompanied by an officer or by operatives,
holding a written pass from himself or his assistant. He considers their
presence,-even when not entering the work-rooms, as interfering wdth
t h e time and emplojrment ofthe operatives, and sometimes fraught with
danger, as bullion is constantly being carried through the passages.
From all this testimony it appears that, though visitors are admitted
into portioris of the mint freely, and into all 'parts when accompanied
by officers, yet it is under such guarded restrictions as to expose the
establishment to but little danger, although, as Mr. Booth says, it maj^



380

'

REPORT ON THE FINANCES.

in some measure, interfere with the workmen, yet this cannot be to an
extent to cause detriment to the interest ofthe United States, and "certainly is not sufficient to abrogate altogether the privilege of looking into
an establishment of such great public utility, and one in whicli all our
citizens feel a deep interest. Although required by your instructions
to do nothing more than to report the facts, we yet trust that the opinions we have expressed will not be deenied intrusive nor inappropriate.
Our interrogatories Nos. 30 and 31 were framed for the purpose of
ascertaining whether operations or transactions carried on in the mint,
(unless under the special direction of your department to strike
medals,) not arising out of its legidmate business, and whether any of
its officers or workmen, the tools or implements, were employed, during
the proper business hours, to private profit.
These interrogatories we endeavored to make as searching as possibje, so as to reach all cases that might come within them. The
answers will be submitted with the other testimony, and we wish it to
be remembered that they were all given on oath.
Col. Snowden, at page 85, says that the making-of medals at°tlie
mint was heretofbre a source of private profit to the chief coiner and
others employed thereon, but that since he has been Director he has no
personal imowledge on the subject.
Doctor Sturgeon, at page 89, says he has no knowledge whatever in
relation to these matters.
Mr. Peale, at page 94, says that investigations on scientific subjects
and in the arts have been made in the mint, ancl work in connexion
with such subjects has been permitted, closely or remotely connected
wdth the mint operations; that occasionally workmen of capacity have
been allowed such facilities. H e says that the reply covers a long
series of years, but as the operadons were not matters of any importance, no impression of a particular character is left on his memory ;
that.all such matters, it is believed, have been cognizant to the Director, chief coiner, or the treasurer. He further testifies, at page 95, that
the Director or chief coiner has acted as the agent of the department;
and he further testifies, that full statements, in connexion, have been given
by the Directors ofthe mint, particularly Doctor Patterson ancl Doctor
Eckert, to the depaitment at various dates.
Mr, Eckfeldt, at pages. 97, 98, says that he has little or no personal
knowledge on the subject of these interrogatories, except that during a
relaxation of the labors of the assay office, they employ their leisure in
chemical and other experiments; or if the men choose to make or to
mend any article of their own, not taking up much time with it, no
objection is iriade; and he thinks he can testify, .in the spirit of the inquiries, that there is no work going on in his department, in or out of
mint hours, but such as is proper to the department; nor are the tools
and implements used for, private gain, (The testimony of this witness
is very interesting, as showing his course in relation to scientific experiments.)
.
^
Mr. Booth, at page 100, testifies, that there is nothing, and in his experience never has been any business, foi eign to mint operations transacted in his department; that he knows, from report, that medals have
been struck in the coinage department, but under what circumstances ^




REPORT ON THE FINANCES.

381

he cannot say; nor does he know whether the metal composing such
medals belonged to the government, or whether the time of the work^
men or the machinery of the mint.was occupied for private profit.
Mr. Patterson, at page 104, testifies that while he was Director's
clerk he knows that the making of medals* in the mint by the chief
coiner was made a subject of inquiry by the department; that it was
done in the first instance while Dr. R. M. Patterson was Director, who
m^ade report of the particulars in that respect, and suggested that if
the making of the medals was disapproved, it should be prohibited by
the department; that no action was taken by the Secretary; that subsequently, while Dr. Eckert was Director, official correspondence w^as
again renewed, resulting in authority being given for making medals
on particular occasions; that later, during Dr. Eckert's administration, a series of charges, made by Professor R. S. McCulloh against
Mr. Franklin Peale for official, misconduct, were transmitted to the
Director for examination; that these charges included supposed malprac1:ice relative to the making of medals, and to the employment of
mint workmen for private objects;. that these and the other charges
W'Cre examined into by Dr. Eckert, and that he made an official.report thereon; and he refers to the correspondence with the Treasur}^
Department thereon.
Mr. Joseph Costello, at page 105, says that he has no personal,
k.nowledge upon any of the questions embraced in these interrogatories.
•
Mr. Longacre, at page 106, testifies that it is withiii his knowledge
that, previous to the three past years, rnedals have been struck under
the superintendence of the chief coiner, with the implements and machinery ancl by the labor of the workmen of the mintj and, he has understood, for the private advantage ofthe chief coiner; but of this fact'
he has no personal knowledge, nor does he know that the materials of
the government have been used; that no dies have been mado in his
department since he held office, nor for any other purposes than those
required by the coinage.
A Mr. Joseph Barber, a machinist in Philadelphia, gave testimony
that George Eckfeldt, foreman in the chief Coiner's department, had
made various uses of the tools and implements of the mint, and in
mint dme hacl executed work for persons not connected with the estabhshment. At Mr. Ecllreldt's request, we took the tesdmony of the
chief coiner and of the persons for whom Barber testified that Eckfeldt had performed these services. This rebutting testimony contradicted, in the most positive manner, the charges made, by Barber, and
left the impression on our minds that the acts of Eckfeldt had been
misunderstood or rfllsrepresented, or that he had acted under the directioris ofthe chief coiner. The testimony i n this matter is in our possession, but will not be reported unless specially called for.
From all the testimony, therefore, in relation to misconduct on the
part bf officers and employes of the mint, we were unable to fix any
specific charges against any one, either for niaking medals, or for using
the machinery or tools of the government, or for taking up the time of
the workmen during mint hours.
It is obvious—and it is admitted at themint—that the security of




382

REPORT ON THE FINANCES.

everything depends upon the vigilance and fidehty ofthe watch. The
number employed consists of five persons, two ofwhom are constantly
on foot and astir; but the}^ seem to be entirely inadequate to v/atching and guarding effectually so extensive a building, possessing no
great strength, and containing often many millions of gold and silver.
The Director intends, as he informed us, to double the number of the •
watch.
There are fifty-five females employed iii the mli^t—forty-four in adjusting or weighing gold coins before being sent to the coining-press, and
nine in the coining-room, in which their business is to feed the presses
with the planchets after being milled. Two are employed in the
counting-room, where their business is to count all the money as it
. -passes on towards the treasurer's department. These females perform
the duties assigned them as well as they would be performed by men,
(see Mr. Peale's testimony, at page 96,) and yet theyare not paid onehalf as much wages. If not deemed intrusive, .we would suggest that,
as a slight redressment ofthe' wrong done them, a small sum be added '
to their per diem, so as to make the pay of each of these operatives
one dollar, instead of seven ty-five cents and eighty-five cents, which
they novv^ receive; and to the forewoman ofthe adjusting-room one dollar and fifty cents, instead of one dollar and thirty cents, which she
now receives.
.
While in Philadelphia a pamphlet, published by Professor McCulloh, was put into our hands. -This pamphlet contained v.arious charges
against the chief coiner, Mr. Franklin Peale, and other bfficers in the
mint. Seeing that these charges had been made the subject of investi- gation by a former Director ofthe mint, (see Mr. Patterson's testimony,,
at pages 104, 105,) under specifications from the then head of your
depaitment, and a reportof the result made by him to,the clepartment,
we came to the conclusion, after much deliberation ancl consultation,
that we were not called on, by your instructions, to go behind that report, and that it would be unjust to the paities accused to subject
them to a second trial (if we may so say) on the same charges. VVe
therefore decided to limit our investigation to matters occurring since
that invesdgation was made. In connexion with this subject, we deera
proper to file with this report copies of letters written by us to Professor ?\fcCulloh, ancl his answer thereto. We^also file a letter from t t e
district attorney, in answer to certain intetrogatories_put to him, in
which he names seyeral persons who, it was said, could give testir
mony as to malpractices in the mint. These persons,were summoned
before us, and their testimony taken on oath. It related:(almost) exclusively to the specific charges made in Professor McCullbh's pamphlet, before referred to; ancl as, for the reason before stated^ we had decided not to go behind the report on that subject made by the Director
of the mint, we deem it but just to the parties accused not to file tbe
testimony taken by us in relation to these charges. We have this testimony,, however, in possession; and if you decide that it should be
submitted td you, we think that, in justice to all parties, the examination should be reopened, to enable Professor McCulloh to make his
statements in the presence of the officers of the mint, and to give to




REPORT ON THE FINANCES.

383

said officers ari opportunity of presenting rebutdng testimony, and of
making such explanadons as'they may think proper.
Soon after our arrival in Philadelphia we called on Mr. Van Dyke,
the district attorney, and showed to him the letter of instructions
which you had given to us ; and we stated that if, in the course of the
investigation, we should find occasion to call on him for advice, we
should clo so under the authority given to us. He proffered his services
to render us any assistance we might want, and he attended the meetings for some two or three days afterwards. As, however, nothing had
' occurred to render legal advice important, we did not deem it necessary
to require his assistance. We deemed it proper, however, to call upon
him fbr anj^ information he might be able to furnish, and for this purpose addressed him a letter, of which a copy is filed herewith, (marked
Exhibit No. 1.) His answer thereto, before referred to in this report,
is also filed, (marked Exhibit No. 2.)
Having casually seen Professor R. S. McCulloh at the mint on the'
morning of the 15th ultimo, and hciving understood frdm him, just as
he was on the point of leaving for Princeton, that some matters of
sdmewhat recent occurrence, touching the conduct of some ofthe officers of the mint, had taken place, we addressed him a letter on tbe
subject, requesting that if he could give testimony in relation to any
reportecl malconduct on the part of the officers, we shoulcl be glad to
hear from him on the subject. A copy of this letter, with hi.s answer
thereto, and our reply, are filed herewith, (marked Exhibits 3, 4, and 5.)
This answer was received on the morning of Tuesday, the ,2Oth of
June, just before we had closed our labors and determined to adjourn.
A short time afterwards, and while we were putting up orr papers prepai:atory to an adjournment sine die, Mr. McCulloh arrived a.t the mint.
It was thena question whether we should resume the investigation, and
take Mr. McCulloh's testimoii}''. • He informed us that he had no personal knowledge of aii}'" transactions in the mint since he had resigned
the situation of melter and refiner, nor since the publication of the
pamphlet before referred,to. He.further remarked, that he supposed
the object in addressing him was more to obtain from him information
respecting the manner in w^hlch he had kept the books while in the
office, and this information he would be rea.dy to give at any time.
Finding, then, that Mr. MpCulloh. could really thrown no new light on
the subject we had under-invesdgation, we did not deem it necessary
to prolong the investigation on his account.
Some quesdon having been suggested as to the full dispositiori ofthe
cdpper received into.the mint for coinage, we addressed a letter to Dr.
Sturgeon, the treasurer, on the subject. A copy of this letter, and his
answer thereto, are filed herewith, (marked Exhibits 6 and 7.)
. With a view to a free and uninterrupted examination ofthe witnesses
summoned to give testimony, we deerried it necessary to adopt, dn the .
12th ultimo, an order on the subject,^ and to lay the same on the table
forthe examination of all persons coming before us. This order is
filed herewith, (marked Exhibit 8,) and a copy of it will be found at
page 61 pf the testimony.: It appeared to have had a most salutary .
effect, and enabled us to close the examination of the witnesses in a
much less time than it would otherwise have takeuo




384

REPORT ON THE FINANCES.

In all intervals of taking testimony, we made frequent visits to all
the operative parts of the mint. In order to be able td report from
actuai observation upon the state of things existing there; and as far as
w e could judge from what fell under our notice, the operations appeared
to be conducted with great system and regularity. One defect, or
what appeared to us to be a defect, struck us in the room where the
bullion is first melted. There are four furnaces in this room, and a:
workman to eacb. In times of pressure, immjcdiately ensuing an arrival from California, they are all kept in constant use. There appeared
to us but two places in this room, one on each side of it, into which
the bars of metal were placed for cooling and to be stamped, after
being taken fromthe moulds. It thus happens, that v/hen two melts
are taken from the crucibles at about the same time,^ the bars are apt
to be thrown at the same time into the bucket and troughs to be cooled
and stamped, and thus get mixed together, so that it might happen that
they could not distinguish always the cleposite to which the bars belonged. This actually occurred under the observation of one of us;
and we think that greater accommodation should be afforded, so as to
keep the melt from each deposite entirely distinct, or that greater caution should be used by the workmen iri doing so. There appeared
also to' be but one mill in the room for grinding the flux, and restoring
to the deposites the gold grains taken from them. It rnay be thatthe great
practice and experience ofthe workmen maj?-, in general, guard against
mistakes being made in this matter, but w^e think that.there should be
left little or no room for-the chance of making niistakes.
In the adjusting-room,-consisting onty of females, the operatives perform their duty with great nicety and despatch. It gave us pleasure
to see their healthful and cheerful countenances.
Inthe coining-room, too, and in the counting-room, the female operatives appeared very expert—the first in feeding the presses, and the
others in coundng the coin into distinct sums. They, as w^ell as the males •
in these departments, also Igoked healthy and cheerful. The improved
system of coundng the coin by machinery or boards, (introduced by
Mr. Peale, as we understood,) enables them to make this count, and with
great accuracy, of large numbers of pieces of anj^ denomination through
the da5^ We think that this system introduced into the treasurer's department here, ancl all departments whera^large sums are received,
would be the means of saving much time aird trouble.
After much inquiry, much observadon, and some reflection, we have
formed the opinipn that the mint, as a whole, is now honestly, judiciously,
a;nd economically conducted. W e see no signs of extravagance or of
luxury anywhere. (A good deal of the machinery and apparatus is more
highly and expensively finished than may be absolutely necessary for
working purposes, but this may not be extravagance. Highly finished
machinery lasts longer, looks better, and is better taken care of, than
the ordinary, and this apparent expensiveness may be tf ue economy in
the long run.) The officers and all the employes appeared to be dihgent,
methodical, and effective in the discharge of their duties. The waste
of the precious metals comes greatly within the limits allow^ed by law;
and although the allowance is now, and has been since the influx of
California gold, greater than was. necessary, still tlig waste wouklbe




REPORT ON THE. FINANCES.,

.-385

much greater if all practicable methods of saving were not practised.
We doubt whether anything could be saved that now is not; and there
are processes for saving which we never could have thought of hacl We
not witnessed them.
We have thus, sir, performed the duty assigned to us wdth what
ability we possessed, and with an earnest desire tonieet your wishes,^
b}^ presenting such a report, as would give you.a full insight into the
operations of the mint, so as to enable you to apply correctives, if-any
part of the system should be found defective. If we have tailed in doing
so, we shall regret it. We feel indebted to the officers of the mint for
the prompt and cheerful manner in wdiich they rendered every aid to
make all parts of the establishment plain to us; and the Director ofthe
mint re ad il}^ listened to our suggestions respecting, the insecurity of the
vaults, and undertook at once td have them strengthened, though w'c
distinctly told him we had no authority to give direcdons on any subject,
but onl}^ to ascertain the state of things and to report the same to you.
The investigation occupied more time than was anticipated; but
wdtii all our diligence, working from a very early hour in the morning
till late in the evening, and even on the Sabbath, we could not sooner
close it wdth justice to your department and to ourselves. Since our
return to Washinoton the accumulation of much official business on one
of us has prevented an earlier repoit, and for this delay we must throw
ourselves on your kindness td excuse us.
We have the honor to be,- sir, with great respect, your obedient
servants,
• '
R D . SMITH. .
J.C.PICKETT. •
< — '

Hon.

•

•

JAMES GUTHRIE,

*

• Secretary of tke Treasury.

'

-

•.-

'

•

•

P . S.—There is dne subject pverlooked for the moment in making up
the foregding report, which we deem proper to bring t o your a^ttention.
We noticed in the vault in which the coined metalis kept, that bars
of gold intended to be paid out to depositors- are pilecl upon shelves,
in what appeared to be, a very exposed, state. As represented, the
. treasurer and his teller or clerk have each access to these vaults, and, it
may be, i:.he porter or messenger also. W e are aware that, from the
very liniited accommodation in the vaults, the officers of the mint are
obliged to make the best arrangements they can with the coin deposited
therein, but We think that the bars of gold should be placed in an iron
safe in the vault, dr in some case in the vault, which should always be
kept locked, until it became necessary to pay them out.
R D . SMITH.
J.C.PICKETT.

.General Regulations fior the-Mint and its branches, and the Assay Ofiice.
The act of January .18, 1837, and subsequent laws compiled in the
mint pamphlet, and such subsequent laws^as may be from time to time
Ex. Doc. 2 — 2 5
.
:



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REPORT ON 'THE FINANCESo

passed, shall be regarded as prescribing thegeneral duties ofthe several officers of the mint, its branches, and the assay office.
It is required of each officer to give his personal attendance during
mint hours, except he be unavoidably or necessarily absent, in which
case he shall be represented by his assistant or representative, where
such assistant or representative has been, or may be, authorized by the
proper authority; such officer being responsible for the acts of his as- "
sistant and representative. A regular attendance also ofthe assistants,
clerks, and workmen, shall be enforced, during^such hours as the chief
officer may require.
When temporary appointments are made, as authorized by the 4th
section of the general mint law, the fact of such appointment, and the
cause of it, will be reported to the Secretary of the Treasury through
the Director ofthe mint.
Visits for observation or amusement may be permitted by the chief
officer of the institution ; in such nianner, however, as to cause no interrupdon tp the officers and worknien in their appropriate duties, or
occasion exposure ofthe precious metals and.coin. It is recommended
that one day in the week be assigned for general visits of this character, and that at other tinies visitors may be admitted at the option of
the chief officer. Such officer will at the end of each morith make an
examination similar to that prescribed by the 12th sectioii ofthe act of
the 6th August, 1846, and make a report thereof, through the Director,
to the Treasuiy Department. A similar report will be made by the
Director in respect to the principal mint.
An examination will also be made at the end of each quaiter, ancl
oftener if necessary, of the general conditioii of the respective institutions, and the manner in which its operatioris have been conducted; a
report ofwhich examination shall be made as above provided.
Care will betaken to secure the bullion ancl coin, either in docked
pans, or boxes with spring locks, during the usual minting or barmaking processes, and at the end ofeach day's operations such bullion
and coin shall be carefully placed in the vaults ofthe institution.
No profit can accrue to an}^ officer, clerk, or workman ofthese institudons by reason ofthe legitimate operadons thereof, and no private or
extra official work can be done therein with or without compensation or
reward, by any such officer, clerk, or workman. If this rule be violated
by any officer or clerk, the fact shall be reported to the Treasury Department, If violated by any workman, he shall be fbrthwith dismissed.
The number of workmen employe.d shall be regulated by the amount
of work to be performed; a due regard being had to economy and the
req.uir.ements of the public service.
Supplies of materials may be obtained by contract, after proper advertisement, or by purchase in open market. The chief officer ofeach
establishment will provide that regular accounts be kept of the supplies,
causing an entry to be made of every order issued, which order shall
be approved of by him, and the articles delivered shall be compared
with such order as to quality, quantit}^ and price. ' The account-book
ffl ust also show to w^hom or to what purpose the articles are delivered
or anplied.




REPORT ON THE FINANCES.

387

All buhion deposited at any of these institutions shall be weighed in
the presence of the treasurer, the foreman of the deposites, and the depositor or his agent, to whom the certificate of such deposite shall be
given, stating the description of the bullion and its weight. A record
ofthese weighings shall be kept by the treasurer's clerk and the foreman of deposites. If the bullion be not in such state, before melting,
that its value can be ascertained, the chief officer of the institution
will adopt every possible guard to insure its safety in being carried
from the weigh-room to the deposite melting-room, and until it is there
melted and brought back to the weigh-room to be reweighed, which reweighing shall be made by the persons before mentioned, and careful
entries thereof made in their respective books. A table of all deposites
requiring a first melt before assay, shall be made at the end of each
week. It shall give the number of the deposite, the name of the depositor, the description of the bullion, and the weights, respectlvelys
before and after melting, and the loss in weight as well as the percentage loss. This statement shall be handed to the melter and refiner, who will carefully examine the sarne, and note on the table
whether the differences in the weights before and after melting are such
as are usual and ordinary, and fairly consequential from the given
' metal in each case. The table will then be submitted to the chief
officer of the institution for his action thereon, if necessary, and be
preserved in his office.
After the deposites are melted, the treasurer shall deliver to the assayer, from each parcel of bullion, a sufficient portion for the purpose
of being assayed, which shall be returned to the treasurer, as is provided
by the 16th section ofthe mint law. The melterand refiner shall then
re-weigh each deposite separately; shall compare the weights with those
furnished him by the treasurer, in order that discrepancies, if aii}^, may
be detected and corrected; and, afcer adding in the weights returned
by the assayer, he shall ascertaiii whether the total weight of a certain
number of deposites agrees w^i'th that of the treasurer.
In order to secure bullion In transitu through the institution and
the several operating rooms, it shall be placed in boxes so constructed
that when pilecl on each other they shall not slide laterally; and .several
such piles being placed on a car, the uppermost series shall be covered
with a strong sheet-iron cover, with a continuous rim, of at least two
inches projecting downwards, and the whole secured by a chain passing lengthwise over the series, and so constructed that it may be locked
at different links, according to the height of the piles ancl each car.
One key of such lock shall be placed in the hands of the foreman,
while superintending operations on the bullion, ancl another in the
hands ofthe officer to whom the bullion is charged.
The several officers who are charged with the custody of bullion
shall be debited and credited with the same in the manner prescribed
by the general niint law and the subsequent enactments on that subEach officer will keep, a regular set of books, showing their transactions with each olher; and the operative officers will keep pass-books
of their daily transactions with the treasurer, and will at the end of
every week compare their accounts with those kept by the treasurero



388

REPORT. ON THE FINANCES.

This last-named officer will ascertain at the close of each day the
amount of coin in his hands.
Any of the duties herein enjoined upon the operative officers and the
treasurer may be performed by an assistant, clerk, or employe, who
m a y b e designated for that purpose; butthis authorization, being for
the convenience of these officers and the proper despatch of business,
is not to be considered as diminishing or impairing their owm responsibilities for the bullion legally placed in their custpdy,
A day's work shall be ten hours throughout the year. The work
shall commence at seven o'clock in the morning, and continue until five
o'clock in the afternoon; and it shallbe the duty of the foremen of
the several rooms to report to their officers all absences during the intervening hours. For all such absences deductions shall be made
from the wages proportional to the time lost, being at the rate of onetenth of a,day's wages per hour, unless the absence be occasioned by
sickness or other unavoidable cause. If absent without leave it shall
be a cause of dismissal, to be enforced at the option of the chief officer.
During the working hours, none of the men can leave the Insdtution
without permission from their officers. An hour will be allowed them
for eating their dinner, which must be brought to the building.
It shall be at the option of the directing or superintending officer to
permit or require work ofthe men before or after the prescribed hours;
but for all such over-work, or when more than ten hours' labor is performed, extra pay shall be allowed at the rate of one-terith ofthe day's
wages for every hour,
A roll shall be kept by each officer, to be noted day by day, of the
actual attendance of the workmen employed in his proper branch of
business, which will be reported at the end of each month to the chief
officer. He will also make to such officer, at the end of each month,
a confidential report, for' the purpose of keeping him advised of the
habits of attenrion, the skill, sobriety, and fidelity of each workman, or
the reverse.
A sufficient number of trustworthy persons will be employed as
watchmen, doorkeepers, &c. The watchmen wdll relieve the messengers in charge at five o'clock p, m., and will in their turn be relieved by
the messengers at five o'clock a, m. Rounds will be prescribed by the
superintending officer, who will devise such mode of securing the observance and proper vigilance on the part ofthe watchmen and others
as he may deem expedient,
.
.
The messengers, doorkeepers, &c., at the end of office hours, and the
workmen at the end of working hours, will severally close the doors,
window-shutters, and other fastenings, and put everything in its proper
place, and in a state of security, in their respective portions ofthe building, to be prescribed b y t h e superintending officer, Atthe end of working hours, the messengers and doorkeepers in charge of the building
shall make a careful examination throughout, to see that the fastenings
are secure, the fires safe, and no one concealed in the building. When
relieved by the watchmen at five o'clock p. m., the watchmen shall repeat the same inspection and examination; and the messengers and




REPORT ON THE FINANCES.

389

doorkeepers,, as soon as they relieve the watchmen at five o'clock
a. m., will again repeat this inspection.
The watchmen will be furnished with fire and other arms, kept in
constant readiness for immediate use, Such holidays will be allowed as are usual at the place w^here the
mint, branch, or assay office is situated.
Respectfully submitted,
JAMES ROSS SNOWDEN,
Director^
M I N T OF THE UNITED STATES,

Pkiladelpkia, November 14, 1854.
- Hon.

,

JAMES GUTHRIE,

Secretary ofi tke Treasury.

'^ .

Approved i




•

JAMES GUTHRIE.."

^

•

N o , 43o

00

•

CO
O

Statemeoit ofi the operations ofi maoine hospitals, inchiding other arrangements (where there are no hospitals) fior affording reliefi to
seamen in ports ofi the United States, during the fiscal year ending June 30, 1854,

Name of port or place.

g^--

«l

Arrangement for relief.

fl U
fl , o

I
Ale.xandria, V a . . Apalachicola, Fla
Baltimore, Md
Bangor, Me
Bath, Me
,.
Belfast, Me
Beaufort, N. C
=
Bristol, R. I
Boston, Mass., (Chelsea H . ) . . .
Buffalo,N. Y
Brunswick, Ga
Champlain, N. Y
Camden, N. C
Cape Vincent, N. Y
Charleston, S. C
•
Cleveland, Ohio.. —
Chicago, 111
Cincinnati, Ohio .»
1
Detroit, Mich
Edgartown, Mass
Frenchman's Bay, Me
Galveston, Texas
Georgetown, D. C



Private boarding
,
..do....
With Baltimore infirmary
...
Private boarding
.....:...do
do
:
.-.do
.do
Organized marine hospital
At hospital of Sisters of Charity .
Private boarding
;do
Contract with Dr. Williams..
Private boarding
With city authorities
Organized hospital.
do
Contract with Dr. B a k e r . . . . . . . .
With hospital in the city . . . .
Private boarding
do
.........do
........^a.....

$993 26
421 29
5,636 00
520 20
363 60
504 77
58 50
105 60
12,121 55
2,984 72
118 57
143 90
344 84
202 13
785 80
1,561 35
1,119 50
2,337 96
1, 442 70
419 66
766 86
1,729 59
221 83

<
$180 30
1,722 26
4,170 12
1,477 11
908 54
825 45
103 97
103 42
17,950 56
3,148 85
683 45
398 89
3,472 07
234 04
2,013 80
7,348 40
8,361 54
5,667 07
1, 441 69
809 11
1,231 65
1,901 73
40 25

'f*

'

^ ^9 rO

>» fl

a^
§1

Remarks.

erage
f pat
eved.

n=J
0)
fta

t> o ;::;

1.2
6
26
6.1
5
7.1
.4
.6
• 70.8
12.9
2.1
2.-5
7.3
1.8
19
21,
27
35
16
3
8
6
.4

o

O

<

H
435
2,200
9,497
2,248
1,386
2,616
146
227
25,796
4,699
780
891
2,030
517
3,523
7,686
9,830
9,519
2,956
1,050
2,902
2,427
72

43.2
78.2
44
65.5
65.5
31.5
71
45. 5
69.5
67
87.5
40.2
72.5
45.2
60
95.6
85
59.5
49
77
"42
84.6
56

Q

For 3 quarters.

>

For 3 quarters,
For 6 months.
F o r S quarters,
For 6 months.

For 6 months.

Georgetown, S. C.
Key West, F l a . - - ,
Louisville, K y . . . . .
Middletown, Conn.
Milwaukie, Wis
Memphis, Tenn —
Mobile, Ala
..

With commissioners of the poor.,
Organized hospital
do
Private boarding
.......do....
At Memphis hospital
Organized hospital

Napoleon, Ark . . . .
Natchez, Miss
Newbern, N. C
Nashville, Tenn —
New Haven, Conn.

do
:.
do....
Private boarding
do....
With General Hospital Society of
Connecticut
Organized hospital....
Wich keeper of City hospital
With hospitals in city and in
Brooklyn
Organized hospital
do
do...
Private boarding-houses

New Orleans, La..
Newport, R. I
New York
Norfolk, Va
Ocracoke, N. C
Paducah, Ky
Passamaquoddy, Me
Penobscot, Me
Fensacola, Fla
Philadelphia, Pa
Pictsburg, Pa
Portsmouth, N. H
Providence, R. I
Plymouth, N.C
Sackett's Harbor, N. Y.
St. John's, Fla
iSan Francisco, C a l . . . . .
Wheeling, Va
"Wilmington, N. C
Wiscasset, Me




Temporary organization..
At Pennsylvania hospital..
Organized hospital
Private boarding
At City hospital
Private boarding.
do
,
do........
Organized hospital
Private boarding
do....
do.

68
68
94
10
71
00
93

2.3
5
27
3.5
6.4
4 •
21.4

849
1,917
4,885
1,289
2, 324
364
7,813

3, 024,77
798 86
375 00

2,491 17
668 87
146 17

1
"2.7
1.1

193
968
408

679 40
8,706 86
303 38

494 56
48,980 13
331 52

6
119.5
1.4

1,126
43,529
505

30,963
4,247
2,648
5,580
1,133
481

80
90
29
00
92
44

170
15.5
8.3
2.4
5.6
3.1

62,046
5,645
3,141
873
2,032
1,141

50
75.
84.
30
55.
42.

5,941
4, 768
1,120
2,851
541
241
324
33, 770
199
1,106
730

33
21
71
79
07
27
90
77
69
25
43

34
6.4
6.4
14.3
2.3
1.8
1
68
1.3
7
6.2

12, 453
2, 353
2,351
5,213
832
651
378
24,845
283
1,301
1,709

47.
2 02
47.
54.
65
37
86
1 36
• 70.
84.
42.

80
546
1,080
734
1, 078
183
2, 542

51
24
30
95
95
07
60

.22,890 45
1,634 36
.1,820 20
594 16
396 60
5,509
1,760
252
730
345
345
271
5,357
547
344
121

50
44
78
44
53
33
67
60
39
41
28

700
3,151
5,574
574
961
' 191
10,66:5

For 6 months.

12 90
69
36

For 2d quarter of 1854.
$4,368 65 additional expenses
forrepairs.
Just put in operation.
For 6 months.

For 6 nionths.
44
1 12.5
65.6

W
hd
O

O

.ffi

But recently putin operation.

!2i

o

For
For
For
For

6
6
6
3

months.
months.
months.
quarters
oo

392

REPORT ON THE FINANCES.

No. 44,
REPORT OF BOARD OF SUPERVISING INSPECTORS OF STEAMBOATS.
BOARD OF SUPERVISING INSPECTORS,

Det7oit, October 10, 1854.
S I R : At this the second annual meeting of the board o? Supervising
Inspectors, acting under the steamboat law of August 30, 1852, it appears proper that we should report to you all particulars pertaining to
the operations ofthe law, the.performance of the duties assigned them
also by the local boards, &c. &c.
We therefore present herewith a tabular statement showingthe number of steam-vessels inspected in the several districts and their tonnage,
the number of pilots and engineers licensed, &c.
We also give below a statement of the accidents which have occurred
in the several districts, of such character as the law was intended to
prevent. There have, of course, been many others incidental to steam
navigation, and not involving loss of life or property, except to the proprietors of the vessels, whicli we. do not deem of sufficient interest to
notice.
We would here 'state, that generally the law has been carried out
raore fully, and with much less labor and difficulty, cluring the curreht
than the previous year. This may, in part, be ascribed to the greater
famlharity ofthe local boards with their duties, and, in part, to greater
readiness and alacrity ofthe steamboat owners and officers in aiding
the inspectors in the perforn;ianGe of their duties.
This change in the views and conduct of those connected with steam
navigation, we know in many cases, and we believe in all, to have
been caused by the evidence forced upon them of the beneficial and.
salutary effects of the law, not only to the travelling public, for Vv^hbse
protectioii the law was enacted, but the proprietors and officers themselves.
The following accidents involving loss of life or property have occurred in the several districts since our report of November 19, 1853 :
First supeo'vising district.—The steamer ^'Admiral" was run upon a reef
of rocks on the morning of the 27th July last, near West Quoddy hght.
The boat being headed for the shore, finally sunk a short distance from
the beach; she was afterwards raised and taken to Eastport, but has not
yet been repairecl. There was no loss of life, the passengers, all being
safely landed by the life-boats. This accident occurred during a thick
fog; and, upon investigation, it was found that the officers had managed the boat with care and skill, and they were acquitted of all
blaiTje,

On the morning of the 5th August last, the steamer '* Governor''
came in collision with the schooner ^^ Arabella," near Baker's island,
on the passage from Portland to Eastport, by which the schooner was
sunk in three minutes, and the steamer so much injured as to render it
necessary to run her ashore. She was then temporarily repaired, and
afterwards continued on her voyage. , By this accident two persons on



REPORT

ON THE

FINANCES.

393

board the schooner were drowned. This occurred in very thick, foggy
weather. It was found, upon investigation, that all the required precautions had been,taken, the fog-signals rung, &c. The officers ofthe
steamer were therefore exonerated.
- .
Second supervising distiict.—In this district there has been a colhsion
between an inspected passenger steamer and a ferry-boat, resulting in
the sinking of the latter, but in no loss of life. Upon investigation It was
clearly shown that no blame could attach to the officers of the former,
but, on the contrary, great energy and presence of mind were displayed
by them in. saving the lives of those on board the ferry-boat. The
ferry-boat not coming within the control of the inspectors, of course no
penalties were inflicted.
One other cohlsion occurred between two passenger steamers, but
.with no evil results. On investigation, the licenses ofthe pilots of both
boats were suspended, for improper conduct and management.
• .
The steanier '' May Queen" was burned iiear the lower end of Staten
Island, while upon an excursion, resulting in no loss of life. The case
is still under investigation. "
Third supervising district.—One collision has occurred in this district,
between the steamer '^Hugh Jenkins" and the schooner '^ Elite," causing the sinking of the. schooner, but no loss of life. The investigation
resulted in a suspension of the licenses ofthe pilot and engineer, of the
steamer.
'
._ *
No reports received from Charleston and Savannah, on account of
the yellow fever prevaihiig at those ports.
Fourth supervinng district.—The local inspectors report no loss of
life or property by steam.
The steamer " Choctaw" was snagged and sunk—a total loss. No
passengers on board at the time ofthe accident.
On the 1st January, 1854, the steamers '^Natchez" and ^'Pearl"
came in collision, by which the latter was sunk, and Is a total loss. By
this accident seven lives were supposed to have been lost. This case
was thoroughly investigated, and resulted in the pilots of both boats
being suspended.
On the 2Sth January last the steamer '^ Georgia" was burned at the
terminus of the Jefferson railroad, in Lake Pontchartrain. She was at
the time made fast to the wharf, and had her gang-planks out. Notwithstanding this, in the confusion and want of presence of mind on the
part of the passengers, (emigrants from Alabama and Georgia,) about
twenty-five lives were lost. An examination Into the origin, of the fire
was instituted, but no satisfactory information could be elicited in.regard to it. It was shown, however, that the boat was fully equipped,
in compliance with the law.
The steamer \' Caspian" was sunk by a snag in Red river on the 10th
March last—boat and cargo, a total loss ; no loss of life. Upon investigation, no blame was to be attributed to any ofthe officers.
The steamer ^* Shreveport" was snagged and sunk in Black: Bayou
the 20ih i^pril last—boat and ,ca:rgo a total loss; two lives also lost.
Investigated, and result similar to that la'st named.
The steamer ^'Mary Agnes" was burned near Fairchild's island—
fire supposed to have originated in the nursery. To the coolness and



394

REPORT ON TPIE FINANCES.

judgment ofthe pilot in landing the boat, may be attributed the safety
of passengers and crew.
On the morning ofthe Mth February, 1854, the steamers ^'Natchez,"
<'Saxon," ^'Mohican," «^Crescent," "Charles Belcher," and '^ Liahe
Tuna," were burned at the levee in the city of New Orleans, together
with their cargoes on board ancl on shores In addition, the steamers
^^Grand Turk" and "Sultana" were much damaged by the fire. This
fire is said to have originated on board the *'Belcher." By this sad
calamity two lives were lost. Owing to the light and inflammable nature ofthe upper-work ofthese boats, so rapid was the extension ofthe
fire, and so intense the heat, that the people were driven from the firepumps; and notwithstanding the whole fire department ofthe city were
upon the ground, their efforts to check the progress of the flames were
unavailing.
'
The steamer "John L. Avery" was, on 15th March last, snagged or
swamped near Palmetto Point. The loss of life is variously stated at
from twelve to thirty. The boat was bound to St. Louis, and the exact
number could not be ascertained, as the officers did not return to New
Orleans, -For this reason, also, no investigation was had.
The steamers "Allen Glover" and " P . Dalman" came in collision
on the 20th April last, by which the former was sunk—boat and cargo
a total loss ; no loss of life. An investigation was instituted, and resulted In the suspension ofthe pilot ofthe " P . Dalman,"
There are several a;ccldeiits reported as having occurred to tow-boats
and freight-boats; but as they do not come within cognizance of the
law, they are not here noticed.
Fifith supervising district.—In this district there have been two explosions: one that of the " K a t e Kearney," onthe 16th February last; and
the other, " Timour No. 2," on the 26th August last. In the case of the
former fifteen, and in the latter nineteen lives were lost. Both cases
were thoroughly investigated befbre the Unitecl States commissioner,
and the whole evidence has already been reported to the Treasury Department for its information. The penalties inflicted were, that in the
case of the ^'Kearney" the license of the engineer was revoked; in
that of the " T i m o u r " no decision in regard, to the engineer has yet
been made.
The steamer "Caroline" was burned on White.river on the 5th
March last. By this accident, the boat and cargo were a t o t a l loss;
and also, we much regret to add, between fifty and sixty lives were lost.
The origin of the fire was at the after-end of the boilers, in the immediate vicinity of the fire-pumps, so that the pumps could not be used.
Upon the fire being discovered, the boat was immediately run ashore;
but such was the confusion and panic aniong the passengers, that no
use was made of either life-boat or life-preservers, and the deplorable
loss of life already mentioned was the result. We deem it proper to
mention here, as a tribute to the memory of the pilot of this boat onduty at the time of the accident, John R. Trice, that after the discovery
of the fire he continued at his post in the pilot-house, heading the boat
for the shore, until he was actually burned to death; thus sacrificing
his own life in the effort to preserve the lives of those dependent therefor upon his prudence, energy, and judgment. It gives us much pleas-




REPORT ON THE FINANCES.

395

ure to add that the steamboat-men and citizens of Memphis are about
erecting a monument to commemorate this noble self-sacrifice.
An unusual nuniber of boats have been sunk by snagging and other
causes. This has been in consecpience of the very low stage of water
for a long time in the Mississippi and Missouri rivers—the channel being
some two to three feet lower than ever before known—thus exposing or
bringing near'the surface of the water, logs, stumps, &c., before entirely unknown to the pilots. From these causes the "Amazonia" was
sunk on the 15th February last. Two lives were lost; boat a total loss.
The steamer " P i k e " was also sunk on the 10th May last, by which
accident ten lives.were lost; boat a total loss.
From.the same causes, sixteen other passenger boats were sunk and
totally lost; also, ten others sunk, and afterwards raised; but fortunately
in none of these cases was there any loss of life.
Sixth supervising district.^The following have occurred, attended
with loss of life or property :
A collision between the steamers " Trabue" and "John McFadden"
_ took place on the 3d April last, by which the latter was sunk ; boats
and cargo a total loss; four lives were also lost. The accident was Investigated, and resulted in deciding that the pilots of both boats were
in fault, and their licenses were suspended.
The steamers •" Ohio" and' " W . B. Clifton" came in colhsion in
April last, within the limits of the fifth district; but as the case was investigated In the sixth district. It Is reported by the supervising inspectors of the sixth. By this accident the " W . B. Clifton" was sunk;
boat and cargo a total loss;' four lives were also lost. The case was
examined,' and resulted in the revocation of the license of the.pilot of
the "Ohio."
The only accident in this district, by steam, has been the collapse of
a flue on board the steamer " Reindeer," in March last, by which thirtyeight lives were lost. Upon investigation, this accident was attributed
to negligence and carelessness on the part of the engineer in charge.
His license was therefore revoked; but as he soon after died firom injuries received at the time, a further prosecution, which was intended,
became impracticable.
Seventh supervising distoict.—In this district no hfe has been lost on
any passenger steamer. There, however, occurred in March last a collision between the steamers "Fanny F e r n " and "Thomas Swan," by
which the former was sunk; boat and cargo a total loss. This case is
now being prosecuted in Ithe United States court by the owners of the.
" F a n n y Fern." The steanier " C u b a " ran upon the wreck of the
" Fanny F e r n " in May last and sunk ; but was afterwards raised and
repaired. No loss of life attended this accident.
Eighth supervising district:—There has.been no loss of life to passengers in this district since our last annual report, upon any passenger
steamer.
,
The steamer "Badger State" sunk on Wolf river in October last;
boat a total loss.
In May last a collision occurred betweeh the steamers "Benjamin
Frankhn" and " Galena," by which the former was sunk; boat a total
loss.



396 '

REPORT "ON THE FINANCES.

On the 12th August last, the steamer "Van Ness Barlow" exploded
a boiler, by which two of the hands of the boat were killed. This case
is still under a course of investigation.
The steamer "Garden City" was run upon^a reef of rocks, about
twenty miles from Mackinaw, in May last; the boat sank immediatelj^;
boat and cargo a total loss. No loss of life occurred by this accident.
The steamer " Traveller" was partially burned atthe dock In Chicago
on the evening of July 12 ; no lives were lost. An investigation was
held, but the origin of the fire not satlsfiictorlly ascertained.
Ninth supervising district.—In this district there has been no loss of
life on board any passenger steamer,'
.
There has been one collision on Lake Erie, betweeii steamer "Buckeye State" and schooner "Oneida," October, 1853, by which the latter
was sunk, and the captain and two of the hands were drowned. An
investigation was had, by which it was clearly shown that the collision
was caused entirely by mismanagement of the schdoner^
In closing this statement, we are uncier the painful necessity of mentioning a sad calamity which has come to the knowledge of this board
since the commencement oC this report, viz: the burning of the steamer
" E , K, Collins," on the evening of Sunday, the 8th October, on the Detroit river, near Maiden, At this time it is stated that twenty-three
lives are known to have been lost. The origin of the fire is not yet
known; though there are indications which may lead to its discovery.
It is stated that this boat was most completely fitted in compliance
with the requirements of the law. The river at the point where the
accident occurred was but about half a mile wide, though the boat
was immediately headed for the shore; yet so rapid was the progress of
the fire after its first discovery, that every one on board was obliged to
leap overboard before the boat struck the .beach. An attempt was made
lo lovv^er the life-boats, but unsuccessful. All the lives saved (or nearly
all) were saved by means of the life preservers ; but in the confasion,
many persons leaped intothe water without securing any life-preservers
or other articles to sustain themselves. It is probable that to this cause
is to be attributed the great loss of life that occurred.
• In regard to the general operation of the law of August 30, 1852,
we would state that our experience since our last annual report confirms the favorable opinion then expressed.
The opposition to the law and its execution, which had then been
exhibltecl to some considerable extent, has been diminishecl as the
favorable effects have been exhibited. In fact, we may say that many
of those connected with steam navigation who now rank among the
firmest friends ofthe law, were formerly its strong opponents.
So important has been considered the inspection ofsteamers and the
licensing ofthe engmeers and pilots, that we understand, in many cases
insurance conipanies have refused to take risks upon steamers not so
inspected,
..
•
We would again urge upon your attention the amendments to the law
suggested by us in our last annual report. Our experience ofthe past
year has shown conclusively the necessity of such a;mendments. There
is a practice among steamboat-owners, in some of the districts, which
has led to considerable confusion and difficulty, and, we are of the opin


REPORT ON THE ' FINANCES.

'

397

ion, might be easily remedied, viz: There is a l a w of Congress by
which all vessels are required^ to have their name painted on the stern
in white letters on black ground-—the letters to be not less than six
inches in length. Now, with many steamers, although the letter ofthis
law is complied with, its spirit is evaded; for though the name is
painted upon the stern, as required, still another and very different
name'appears upon the wheel-houses, bulwarks, pilot-houses, &c., &c.
And the name which may be termed the " wheel-house" name, in contradistinction to the stern-name, under which the vessel is registered, is
the. name under which the steamer is advertised, and by which she is
known to the travelling public.
.
It Is known to some of the members of this board, that the same
steamer has in this way been furnished with three or foiir different
names, none of which, perhaps, was that under which the vessel Was
actually registered, or by which a suit coulci be brought. The reasons
which might hiBuence such change of name are many, and will
readily occur to any one giving attention to the subject ; we will
therefbre not occupy your time by repeating them here. We would
respectfully suggest, that all the confusion and trouble arising from
such change of name may be readily avoided by amending the law
alluded to, in such manner as to require that any name of the vessel
painted upon wheel-houses, bulwarks, pilot-house, or any part of the
vessel, shall be the same as that under whicli the vessel is registered.
In a report receivecl from the local board at California, the inspectprs complain of the small salary ahowed them by the law as being en--,
tirely inadequate, and not proportionate to the amount of labor, the expenses, and cost of living in that sectioii of the country. We would
therefore, in additiori to the changes in salary recbmmended in our
last yearly report, suggest that the pay of the members of the local
board in Ccilifornla be increased from $1,500 tp S2,000 ; and in case
the law should be so altered as to include steamers now exenipt under
the 42d section, be increased to $2,500.
- " .
We are not inclined to recommend any increase in the expenses of
carrying out the law, except we think it necessary to secure the servicesof such persons as inspectors as are imperatively demanded to
attain the objects proposed by the l a w ; a n d i n all.the changes we
have recommended, we have erideavored to be governed solely by this
object,
• .^
Much difficulty has been experienced in enforcing the. law with reference to^ carrying pil of vitriol and oil of turpentine. The former is
ranked as an explosive burning-fluicl, and, as such,-is forbidden-to be
carried, except in safes or chests specially provided. It is generally,
considered that oil of vitriol is not a dangerous article of transportq.tion ; and it being put up in glass vessels which will not permit other
freight being stowed upon them, it requires a large area of deck to
carry comparatively a small quantity. Under these circumstances, the
transportatioii of this article on board steamers is virtually prohibited
by the conditions prescribed.
We would also suggest that much advantage would obtain- were the
law so amended that in case of infractions, prosecution and trial may




39-8

REPORT ON THE FINANCES.

be m.ore prompt than heretofore; as penalties, w^hen inflicted, now
lose much ofthe beneficial influence from the " law's delay."
There has also been much difference of opinion among the attorneys
of different districts as to the modeof tiying suits In case of prosecution
by a supervising inspector: as to whether it should be brought in the
name of the United States or an individual. The prosecution of suits
would be much fiicilitated should the law be amended so as to distinctly set forth that they were to be brought in the name ofthe United
States, There has also been much difficulty in prosecuting suits when
commenced, as there appears to be no specific provision for the necessary expenses, and the inspectors are thus powerless for enforcing the
provisions and specialities of the law.
We would respectfully suggest ancl urge that such amendment be
made to the law as may be riecessary to correct these evils.
In closing this report, we would again respectfully call the attention
ofthe honorable Secretary of the Treasury to the suggestions contained
in our last annual report.
All of which is most respectfully submitted.

o ._

Local districts.

S.O

1.—Portland
Boston
New Lou don
2.-^New York
Philadelphia.*..
3.—Baltimore
Norfolk
Charleston
Savanuaht
4.—New Orleans....
Mobile:
Galveston
SanFrancisco*.
5.—St. Louis
,
6.—Louisville
Nashville
7.—Pittsburg
Wheeling
Cincinnati
S.—Chicago*
Detroit
Supervising
9.—Buffalo
Cleveland . . . . .
Oswego
Burlington...,.»

26
19
112

91
30
10
25
100
88
39
69
28
68
*9
30
17
43
12
5
7

9
21
2
33
3
1
27
2

12
• 28
21
159
53
57
15
34

17
33
19
338
83
57
18
36

255111
13
11
385
150
78
133
82
242
23
63
29
94
46
25
16

310
99
19
75
345
205
81
179
135
220
23
48
27
102
24
19
12

4,447
11,289
7,707
63,210.
3
13

12,640
2,164
5,050
30,694
7,644
1,450

2
12

20
3
3
- 5
1
19

32,267
28,104
9,571
14,144

12,612
2,129
40,150
6,999
4,185
4, 600

* Report not complete. tNo report received, on account of prevalence of yellow fever.




REPORT ON THE FINANCES.

399

TREASURY DEPARTMENT,

_.
,
Ma.y 26, 1854.
SIR : As the clerk having charge of the correspondence in relation
to the steamboat law of 1852, you will, on the journey you are about
to take, see as many of the supervising and local inspectors as 3^ou conveniently can;' converse with them fully and. freely in regard to the
operations of thelaw, and the arrangements made under i t ; give them
such information as it may be in your power to impart in respect to
the requirements of the law, and their duties under it; obtain from them
in return such information as they aire.able ancl willing to communicate,
that may enable you the better to discharge the duties of your station,
and report in full on this subject to this department.
I am, very respectful^,
'
JAMES GUTHRIE,
.
Secretai'y ofi the Treasury.
W M . M . GOUG-E,

Esq.,

Wasliington, D. C.

WASHINGTON CITY, August 2 ^ , l ^ b i .

S I R : In your letter of instructions to me of May 26th, I am directecl
to niake inquiry, so far as opportunity will admit, into the operations of
the steamboat law of August 30, 1852, and to report to you on the same.'
On my late journey, I travelled upwards of 3,000 miles in steamboats on the waters of the Ohio, the Mississippi, the Arkansas and the
Cumberland. These passages'"wefe made on eleven different boats,
and I macle it an object to converse with the captains, the pilots, ancl
the engineers, on the operations of the law. I saw, also, the supervising
inspectors at Pittsburg, St. Louis, Louisville and Chicago, andthe
local boards at Cincinnati, St. Louis ancl Nashville, and one member
each of the local boards at Pittsburg and Chicago. Sickness and deaths
in the families of the other local inspectors at Pittsburg and Chicago
prevented my having interviews with them.
Some of the officers of the boats spoke of the new steamboat law in
terms of unqualified approbation. Others admitted that the law was
good in the main, but had defects which ought be remedied. When
called on to state what these defects were, some of them seemed at first
at a loss to reply; but when further questioned, would give a definite
form to their objeclions.
These objections may be summed up as follows :
:
1. Some of the officers of the boats said that the regulations enforced by the law, and by the supervising inspectors under authority of
the law, were entirely unnecessary ; as whatever was useful in the law,
they had adopted at their own suggestion before^ the law was brought
into operation. They had navigated boats on the westerii waters, some
of them ten, others twenty, and others thirty years, without any accident
atterided with loss of life, and they thought it very hard that so many
restrictions should now "be imposed on them. To this my reply was,
that if every man was honest, we need take no precaution against theft;



400

REPORT ON THE FINANCES,

so, If every steamboat officer was cautious and intelligent, we need
take no .precaution against steamboat accidents. And,' moreover, as
t h e j , by regulations which they hacl prescribed to themselves, had prevented accidents, the law might, by prescribing the same regulations to
others who were not equally cautious and intelligent, prevent much
loss of life. They seemed generally to assent to the reasonableness of
these views,
2. The expense to which the law subjected the owners of the boats,
in procuring new equipments, was objected to. But as this expense is
incurred once for all, and bears but a small proportion to the total cost
of the boat and its equipments, it is not a valid one, provided the law
really answers the purpose intended. This expense is proportionally
heavier in the small b6ats than in the large ones,
3. Objections were made to the ad ditional fees which are demanded for
inspection of steamers, before licenses can be issued to theiHi These
• amount to from twenty to thirty-five dohars annually from each vessel,
according to its size. As the object is not to raise a revenue for general
purposes, but simply enough to cover t:he expenses which the law im-'
poses on government, it may perhaps be found possible to reduce the
arnount of these contributions, .
'
4. Some of the,pilots and engineers contended boldly that that provision of the law which requires of them a fee of five dollars'on taking
out ^a certificate, and of one dollar on its renewal, was "unconstitutional." They had as much right, they said, to carry on their business
without paying for a special license from" the United States government,
as.a tailor or a shoemaker had to carry on his, A tailor or a shoemaker
does not, however, by his incapacity in his business, endanger the hves
of others, I endeavored to sho\y them that as the constitution gave
Congress power to regulate comnierce between the States, this provision was constitutional; also, that a new dignity was conferred on
them by their being made licentiates of the United States government;
that the fee they paid niight be compared wuth that which young
physicians paid on .graduating at universities; also, that they Were
benefited in a pecuniary point of view, inasmuch as none but a licensed
pilot or engineer could novv be legally employed,
" .
They would not admit the force of my reasoning. They, said that
licenses were granted with so little discrimination that the number of'
pilots and engineers had beeuincreased Instead pf being diminished by
the operations ofthe law. From other sources of testimony it appeared that the policy of the boards had been to grant licenses whenever
they thought it could with propriety be done, fearing that if they were
too strict at the beginning, they would raise the rates of pilots' and
engineers' wages so as to make the law unpopular with boat-owners.
Hereafter they will be more particular, due time having been allowedto the pilots and engineers to acquire additional skill in their business.
The fees demanded of pilots and engineers are, when compared
with their earnings, so small in amount as to be unworthy of consideration,
•
5, On the other hand, it Was contended by the owners and com-'
manders.of boats that this licensing of pilots arid engineers had had a
tendency to increase their rates of wages. In some cases, where boats




REPORT

ON T H E F I N A N C E S .

401

bave been placed in peculiar circumstances, and where the pilots and
engineers have combined, unreasonable compensation may have beeri
demanded. But this has not been the general result; and if the
wages of pilots and engineers have been advanced, it is owing to the
influx of gold, and the consequent expansion of paper currency, which
are raising the prices of everything.
The engineers are, in various places, forming associations, ostensibly
for their own improvement. So far they will-be usefuh But not content with this, they are said to have in view the control of the local
boards andof the owners of boats, sothat no person shall be employed
as engineer on a boat; except he has first the approval of these associations. These attempts to .control the Jocal boards have been resisted,
and will be resisted.
6. The rules and regulations adopted for boats passing one another,
and intencled to prevent collisions, were generally approved; but it was
thought that it would ; be better if the signals were given by the steamwhistle, as the sound pf a bell cannot always'be heard. This subject
will probably be brought before the board of supervisors at their next
meeting.
,
7. Some ofthe captains complained that the regulations in regard to
passing down "shuteS" were too strict. A descending boat is not now
allowed to pass through a shute, though it rnay thereby save ten or
twenty miles in its voyage, unless it can see through it, and also see
that there is no boat at the same time ascending. If the present regu-'
lation imposes any other restriction than is necessary to prevent collisions, it can be modijEied at their next meeting by the supervisors.
8. The regulations in regard to floats and life-preservers I found gen-^
era]ly regarded as useless. It was said that when serious accidents
occurred, people were; too much alarmed to think about life-preservers.
And it was contended! that the passengers, by simply taking the doors,
of the state-rooms off'their hinges, would find In them better floats than
any furnished by the steamboat inspectors. It was also contended that
the expense of purchasing metahic life-boats was unnecessar}^ on such
narrow rivers as the Ohio and the Mississippi.
In some cases these I life-preservers have already proved useful. In
one instance, wheri a, passenger fell overboard, a life-preserver was
thrown to him, by which he was saved. In another instance, when a
boat got into difficulties, the men on board another boat provided themselves with life-preservers, and thus rendered 'good assistance in saving'
lives. -In another case, as I am informed by Mr. Crawford, the supervising inspector at Pittsburg, when a boat was sinking, a number of
lives were saved by means of floats and life-preservers.
The board of supervising inspectors in-their report to this department under date of November 19, 1853, say, referring especially to the
second district^ that of New York: '* The lives of three passengers
have been saved by the life-preservers provided by law. In all these
cases the passengers fell overboard ;. the hfe-preserver in one instance
falling over at the same time, and in the other cases being thrown over .
b y persons on board the vessel."
Because floats and life-preservers are not of use in all cases, it would
be illogical to Infer thatnhey are not of use in any.
Ex. Doc. 2-—-26



402

REPORT

ON

THE

FINANCES.

9. I tpuncl objections made tothose provisions ofthe law which limit
the amount ofsteam pressure. Some of the captains contended that
no explosion haxl ever occurred simply through excess of pressure.
Where there was plenty of water they could carry high steam without
danger. Scientific men do not universally-concur in this conclusion.
Others complained of the advantages which the law, in this respect,
gives to the old boats over the nev7 ones, allowing the former to carry
comparatively more steam than the latter. This was done that the
owners ofthe old boats need not be put to unnecessary expense in refitting them. It is an advantage that will soon cease, as the lifetime
of a boat on the western waters is a very short one.
10. In relation to fusible alloy, I found the general opinion to be,
that the method of applying It adopted by Mr. Evans Is the best.
It is, however, to be observed that, according to Mr. Evans's own views,
perfect safety is afforded only when the alloys are used in connexion
with his improved safety-valve. If his tubes, cups, and alloys are
used without his improved safety-valve, they, according to his own
statement, only indicate danger, but will not, of themselves, effectually
prevent it.
;
The supervising and local inspectors that I met with were unanimous in their testimony as to the good effects ofthe law. They maintained that it had done especial good in improving the characters ofengineers ancl pilots, especially in the virtue of temperance, and in exciting an honorable emulation among them.
In point of fact, the law is an experiment; and whether it ought to
be abolished or retained, must be left to future experience to decide.
•To abandon it at the present moirient woulcl not satisfy the travelling
public; for so many disasters have occurred from steam navigation,
unregulated by law, that they look to government for protection.
To surrender the subject to the State legislatures would not be expedient, as thereby one and the same boat might be subjected to the
conflicting regulations of half a dozen different States.
Rega.rdecl as an experiment, thelaw has been imperfectly tried, and
for the following reasons :
1. Nine supervising inspectors were appointed with power to divide
the United States into districts as to them might seem best. - Consulting their own convenience, they made such a division as to leave the
whole Pacific coast without any practical supervision.
' 2. Some time elapsed before the various appliances which the law
requires could be provideci In some parts of the.country.
3. There is no power, anywhere, to give uniformity to the oper.ations
of the law. The Treasury Department has no such power, and the
president of the board of supervising inspectors is little more than moderator of debates at their annual and special meetings.
Leaving the' scientific points involved In this inquiry to those who
have rnore leisure ancl more ability for such investigations, I shall conclude with some general reniarks:
1. No additional specific provisions seem necessary in regard to the
inspection of boats ancl machinery. If the act of August 30,1852, errs
in anything, it is in legislating too much. And the power which the
board of supervisors have to make rules' and regulations, in accordance




REPORT

ON T H E - F I N A N C E S .

403

with the law, and to modify them to suit circumstances, precludes the
necessity o,f further legislation on details by Congress.
2. To make the system efficient, it must have a head. As already
observed, the president of the board of supervisors is, practically, little
more than moderator df debates at their annual and special meetings.
Only at Washington city can the information be easily collected .which
is necessary lor the-proper superintendence ofthe sj^stem. This superintendence can be exercised only by a bureau specially constituted for
the purpose, or bythe Secretary ofthe Treasury. The business is not
extensive enough to require a special ;bureau; and to add new responsibilities to the head of the Treasury Department, is to add to one already
heavily burdened, other responsibilities, and those'not strictly connected
with the fiscal service ofthe country. Yet he is now so far connected
with this steamboat business as to be regarded popularly as its head,'
though he has no power to interfere with the proceedings ofthe board of'
supervisors, and no power either to enforce or inhibit such regula-,
tions as they may adopt. Perhaps he could best manage this businessi
through the aid ofan assistant, who should devote his whole time to It,,
travelling firom local board to local board, as the intervals of his business at Washington city would allovi^.
3. It Is desirable that a supervising inspector be appointed for the
Pacific, and a local board for Oregon.
'
4. It is desirable that an act should be passed to take from the district judges the power they now have to appoint special inspectors, and
to bring all the boats in the country under one system, as reconimended
by the board of supervising inspeclors, so that the boats now subject to
the law of 1838 be included under the law of 1852, so far that they be
required to have their boilers, machinery, and hulls inspected, and required to carry licensed engineers and pilots, or .steersmen.
5. It is desirable that the compensation of certain of the local boards
be increased in- the manner suggested by the board of supervising inspectors in their reportof November 19, 1853.
The object of the law, that of preservirig hunian life, is worthy of all
commendation; yet it is quite possible to conceive that a law passed
with this intent may, either through defects in itself or faults in its 'management, do more harm than good.
The present law may be instrumental in producing evil in the following ways :
1. Through the incompetency of supervising and local inspectors,
through their want of courage to enforce some of the. best provisions of
the law, or through other neglect of duties.
2. Through the restrictions which the law imposes, in some respects,
inducing the owners of boats to resort to additional means (not forbidden by law) to increase their speecl, thus adding to the dangers of
steam navigation. So it is supppsed by some that the regulatiori prohibiting the boats from using steam above a limited pressure will, induce them to increase the number of their boilers, thus crowding the
boiler-deck, and increasing the danger frPm fire.
3. Through the various contrivances which are introduced for showing the height of water and the pressure ofsteam, making, the engineers
less careful than the3^otherwise would be in watching the gauge-cocks




404

REPORT ON THE FINANCES.

and the safety-valves, on which, after all. W e must place our chief
reliance. Some of the captains of steamboats thought this objecti.m
w^ell worthy of attention.
4. Through the improvements which are introduced by law, preventing other and better improvements being made by individuals.
Government having undertaken to guard against loss of life by steamboat accidents, owners and commanders of steamboats feel their responsibility in this respect considerably diminished, if not remoyed.
In addition to this, if any new improvements should occur to them, they
may be prevented from introducing them through the very places in
which they should be applied being already occupied by sorne of the
various contrivances adopted through the direction or suggestion ofthe
local and supervising inspectors.
5. Through the local boards, from fear of subjecting steamboat
owners to too great expense, suggesting less effective guards against
accidents than the owners of boats would" of themselves have adopted
if left entirely to themselves.
6. Through inspectors recommending contrivances in which they
have an indirect interest (as agents fbr the sale of them, or otherwise,)
or simply through friendship ibr those who have them for sale, when
better contrivances might have been provided, and perhaps would have
been if the owners and commanders of steamboats had been left to
their own judgment. . This.may be but iUustrated by reference.to lifepreservers. Those that were most highty esteemed by the supervising
inspector of one district were, by the local board in another district,
declared to be the most effective that could be adopted for drowning
men. The best kind of life-preservers, (those that require the least instruction to put them on, and that are least liable to get out of order,
or out of place, when put on,) are cork jackets. But the local boards
' are afraicl to insist on their being generally used, as that would put the
owners of boats to a little more expense than the tih tubes, the stools with
tin pots under them, and the various other contrivances which are resorted to in order to comply with the law, and.make, at the same time,
the smallest expenditure possible.
In these ancl other ways the law may do more harm than good.
But whether it ought to be abandoned or retained, can only, as already
remarked, be determined after a more full and fair experiment than
has yet been made.
Very respectfull}^^
'WM. M. G O U G E . . .
: Hon.

JAMES GUTHRIE,

Secreiary dfithe Treasury, Washingtooi, D C ,




REPORT ON THE FINANCES.

^

405

TREASURY DEPARTMENT, September 1, 1854.

S I R : AS the clerk havingi charge of the correspondence under the
steamboat law of 1852, you will attend the meeting of the board of
supervising inspectors which is to be held at Detroit on the 6th of October.
YerJ respectfully,
JAMES GUTHRIE,
Secretary ofi the Treasury.
W M . ' M . GOUGE.,

Esq.,

Washington, D . C. ^

.

'

WASHINGTON CITY, December 1, 1854.

SIR : In compliance with your instructions, I attended the meeting of
the supervising inspectors at Detroit, and in the course of my journeyin gs had interviews with the local boards at Philadelphia ancl New
York. , I called atthe offices of the local boards in Baltimore, Bostori,
Buffalo and Detroit; but did not see the inspectors, they being absent,
as I was informed in some cases, on official duties.
In these.late journeys, a small distance on.the Chesapeake, and a
still smaller on the Delaware, were all that I travelled by steamboat.
The decks of the boaton the Delaware were coated vvith zinc. This
is the first instance of the kIndT have met with : how far the example
is wortli}^ of imitation, others must judge. As more serious calamities
are caused on board steamboats by fire than even by steam itself, any
contrivances by which flames can be prevented from rapidly spreading,
ought to be received with gratitude by the travelling public.
At their meeting at Detroit, the s.upervising inspectors adopted a note
explaining how the resolution previously passed by them respecting
the use of fusible alloys was to.be understood; but made no change in
their rules arid regulations, except one, requiring boats navigating rivers
falling into the Gulf of Mexico tO: make their signals, when passing
one anpther, by steainrwhistles instead of bells.. The change is not entirely free from objection, but so far as my own experience goes, I am
inclined to think favorably of it. When I was on the Mississippi, I
could not, though the weather was calm, distinctly hear, in all cases,
the signals which the passing boats made with their bells.
While the supervising inspectors werain session at Detroit, an event
occurred which shows that floats and life-preservers are not always as
useless as some represent them to be. A boat was burned at no great
distance from that city, and ofthe passengers that were saved, a great
part were saved by means of the floats and life-preservers with which
the vessel was provided according to law.
When I was at Boston, I saw Mr. Burnett, the supervising inspector
of the first district. He is ofopinioa that great advantage woulcl arise
if steam-vessels, as well those that navigate rivers as those that navigate
the ocean, were required to have water-tight bulkheads. The Arctic
went down suddenly, and nearly all her passengers were lost, because
she had no water-tight bulkhead. The French vessel which ran into
the Arctic, though considerably damaged by the collision, did not



406

REPORT ON THE FINANCES.

founder, and all her passengers were saved, simply because she had a
water-tight bulkhead.
It may be objected, that if steam-vessels are constructed with watertight sections, there will be little danger of their going to the bottoni,
but then they will not carry asmuch freight; and profit is thegreat object men have in view in buikling and equipping steam-ships. Supposing this to be true, some attention should be paid to the safety of
passengers as well as to profits fi:om freight, in vessels Intended
expressly for passenger vessels. If the loss on freight should be
considerable, the owners can compensate themselves by raising the
price of passage-money ; and travellers ought cheerfully to pay the increased fare. It is poor economy in a man to pay a low price for a
passage, and then be drowned befbre he gets half-way t c t h e end of
his contemplated journey.
^
If Congress is justifiable in making any provisions for the lives of
passengers on board steam-vessels, it will be justifiable in requiring
such as are hereafter built to be constructed with water-tight sections.
Professor Smith, of Louisville, Kentucky, a gentleman who has paid
much attention to the workings of the steamboat law, makes the lollowln.cy reniarks :
" A matter of some importance, as connected with the enforcement
ofthe law, is mentioned. It is the difficult}^ some inspectors have in
attaching boats not provided according to law, arising from.the fact
that the United States district attorney does not always reside in the
same place with the inspectors. An instance ofthis is Louisville, where
boats not unfrec]uently leave the place while the inspectors are occupied
at Frankfort In getting out an attachment against the boat. To obviate
this, it would appear necessary that the local inspectors should have
full authority to attach such boats in the name pf the United States.
They already have the power virtually, for the district attorney will^
in all instances, attend to their demands fbr an attachment."
It is plain that if it is intended to enforce thelaw IB allits strictness^
some modification must be made in its provisions, and, among others^
in those which relate to the appearance of witnesses belbre the local
boards.
Very respectfully,
WM. M. GOUGE.
H o n . J A M E S GuTHRlE,

Secreiary ofiihe Treasury, Washingion^ 1>, C*




—•

REPORT ON THE FINANCES.

407

No. 45.
REPORT ON EXPERIMENTS IN FUSIBLE ALLOYS.
PHILADELPHIA, iVbi'e?7i6er 10, 1854.
S I R : I have the honor to transmit a report on the experiments you
requested me to undertake in relation to fusible alloys, designed to prevent the explosions pf steam-boilers.
'
• III pursuance of 3^our instructions, I procured the services of Mr.
Clarence Morfit, assistant melter and refiner in the New York assay
office, to perform the preliminary experiments ; and when the duties of
his office called, him to New York, I obtained the services of Dr. William Camac for the same purpose.
• .
I propose presenthig to you, in. this report, the object in view, the
Steps which have been pursued to attain it, ancl the extent ofits accomplishment.
,
The safety ofa steam-boiler partly depends on keeping the pressure
of steani within.the prudential limit adapted to it, and hence the employment of the safety-valve, designed to open at detprminate pressures,
and of other arrangements for indicating the amount of pressure. Experience has shown that such methods of indicating'or preventing undue
pressure are not always rehable ; and the frequency of perilous explo-'
sions proves.that contrivances to prevent them should be multiplied,,
until, after a full and fair trial, those found to be most efficient may be
generally emploj^-ed.
Since the pressure ofsteam bears a proportion to it&.sensible heat,
the measurement ofthe temperature of steam in the interior of a boiler
is a good indicator of pressure. The apparatus used for this purpose
acting only indicatively, ancl being liable to derangement, alloys, fusing
at determinate temperatures, have been proposed .and tried as a substitute. The advantages of their employment are, that they may be located beyond' the liability of being tampered with, and that, by their
connexion \vitb suitable arrangements, they may give audible alarm
when the pressure of a boiler passes beyond its ascertained and determined capacity: hence the clause in the steaniboat law, passecl by
Congress in 1852, requiririg the use of metallic alloys, which will fuse
at points of temperature corresponding to the allowed pressure, and
will thereby give notice of such proper limit having been exceeded.
If such alloys can be prepared, of uniform aind reliable character,
greater safety in travelling will be secured. I t w a s at your request
that I have undertaken experiments to determine the composition of .
such alloys, and, if they should be discovered or ^invented, to make
them for public use.
The pressures to be measured are, each 10 pounds, from 10 pounds
above the ordinary pressure up to 160 pounds. Upon examining the
results of various experiments made to determine the corresporidence
between the pressure and temperature of ^steam, a notable disagreement
was found among them, especially,at the higher pressures. 'It was determined to adopt the following scale, based upon irivestigations made




408

REPORT

ON THE

FINANCES.

by a committee of the Franklin Institute " on the explosions of steamboilers," under the authority of the Treasury Department, and,published in 1836 :
Pressure in Tomp.
lbs. above . Fahr.
2120 F .
10
20
30
40

240P
2600.
• 2750
2370

Pressurein lbs.

50
60
70
80

Temp.
Fahr.

Pressure
in lbs.

Temp.
Fahr.

Pressure
an lbs.

Temp.
Fabr.^

2970
306^
314°
321°

90
100
110
120

328°
3340
340°
346°

130
140
150
160

352°
3570
362°
3670

The object being to procure sixteen alloys melting at the temperatures
given in the above table, all authorities were first examined in relation
to. such alloys. The most important of these are the experiments of
the committee named above, having direct reference to fiisible allo5^s,
and those by Rudberg, ofa general character. But as neither ofthese
authorities, nor any others, gave more.than a few of the above alloys,
and as their experiments showed unsatisfactory results with, some of
them,.it became clearly necessary to conduct a large series of experiments on fusible alloys generally, in order to ascertain which might be
available for our purpose.
To have tested the numerous mixtures which we devised in a steamboiler, would have consumed time unnecessarily, at a great expense,
and woulcl not have allowed the minute study of their character at
different temperatures. A small-and inexpensive a.pparatus was therefore contrived, which was modified repeatedly to meet difficulties as
they presented themselves in the course of experiment. The method
last adopted, and which doubtless gives results closely approximating
to those which would be obtained in a boiler, consisted of a bath of
mercury, into which a long and narrow square box of iron was thrust
and clamped. The alloy w^as put Into the box, a thermometer plunged
into the mercurj'-, and the whole heated by gas.
The first series of experiments was made by observing the cooling of
the melted alloy, because it had been previously observed that such a
course gave more satisfactory results than observations on the melting
allo3^ In this series the fusible alloy was melted in the inner box by
heat apphed to the mercury bath, and the fire being shut off, the different states of consistency of the metal were frequently tested by a stiff
iron wire inserted into it. The experiments were repeated twice or
oftener, in order to confirm the results.
This series of tests confirmed the conclusions which Rudberg first
demonstrated, that by slowly heating many ofthese alloys, a more fusible compound segregates or eliquates before the true melting point of
the whole alloy Is reached, ancl a less fusible one remains; that on
cooling many ofthe liquid compounds, a cr37'stalhne or chemical compound begins to aggregate in the liquid mass befbre the true solidifying
point ofthe whole alloy is attained ; and that, in all such cases of segregation or aggregation, the metals are uniting together in new proportions, which aredefinite chemical compounds ; for when the metals are




REPORT

ON THE

409

FINANCES.

united in such proportion, and tested alone, they exhibit no such Irregularities. The following table, embracing a. few alloys, exhibits the
wide range of temperature and different degrees of consistency of those
which are not united in due chemical proportion, and the uniformity of
all those which are chemical compounds:
Behavior.

Composition.

+3

1
6
4
21
19
93
99
M
13

Chemical
formula.

t

PbSua
104
174
PbSn.
104
58
BiSna
174^
BiSn
• 58
""l56'
Pba Bi^.. . .
52
Pb B'h
PbSn-3-}-Bix.. 174
104
Pb(Bi),Sn3.. 174
66
PbBiSn.....
104
116

1
oe

208
208
208
208
90
76
208

- <v

365
450
296
380
332
390
323
338
246

448
284.
372
= 270
386
320
337
236

•si-

5c.

•i

430
280'
350

370.

380
316
333
230

lio"
358

a? o .

358
364
274
276
256
285
258
267
203

Remarks.

ChemicaL "
Chemical,
Chemical

It will be observed from the above table that Nos. 6 and 4 are two
different proportions of tin and lead, whose solidifying points are nearly
the same; and yet.there is so rapid a change in 6 from the sohd to the
liquid condition, that the pasty condition could hardly be observed,
w^hile in 4 there are 66^ Fahrenheit between the solid and stiff' consistency. In cooling No. 4 from its fluid state it becomes more and
more stiff, and finally granular, which indicates the segregation of
another alloy. This alloy has the comppsition of No. 6. Now, when
these two metals, lead ancl tin, are fused in any other propprtion, the
same alloy is observed to separate. It is therefore the true chemical
alloy, and the only one yet ascertained of those two metals. The same
remarks will apply to Nos. 21 and 19 compared together, and to Nos.
23 and 22.
It appears that there are but three chemical alloys, available for our
purpose—Nos. 6, 21, and 2 3 ; and all other proportions of the composing metals are mere mixtures of one of these alloys with the preponderating metal.
,
,
The addition of bismuth to an alloy of tin and lead diminishes its
infusibility, and the last one in the table. No. 13, exhibits the lowest
point of solidification of all which we have tried, it being 9° below the
boiling point of water. The two alloys marked M and k' are composed
of the same metals, the former showing'the influence of bismuth added
to the chemical alloy. No. 6, arid the latter, k^' the effect of ^substitu^/"o?^df a quantity of bismuth fbr lead in the same alloy, 6, in the proportion of their equivalents.
The table shows, further, that in all, except the three chemical
alloys, the point pf fusion is not fixed, but would be named differently
by different experimenters. Since the greater part of the alloys required for steam-boilers niust necessarily be "mere mixtures, it is essential that we should assume that to be the point.of fusion at which the




410

R E P O R T ON TELE FINANCES.

apparatus to be employed with the fusible alloys in practice exhibits
motion; i. e., when the alloy is, sufficiently fluid to allow a solid body
to move in it.
^
Again: because the alloys must be chiefly mixtures, from which a
chemical compound would tend to segregate when heated, they should
be enclosed in a steam-tight box in the boiler, so that the pressure of
steam cannot act upon them, and cause the actual eliquatlon of the
chemical alloy; for if eliquation occur, the fusing poirit of the residue
will be entirely different from that of the whole alloy, a.iid its utility
vvill be consequently destroyed.
'
Since we have but three reliable chemical alloys, we endeavored to
increase the number of reliable,ones,, although not of simple chemical.
constitution, by modifying the three. This was effected by reducing
the melting point.by adding that metal which is wanting In the original
alloy, ancl by increasing the point by the addition of antimony or zinc.
There are two principles irivolved in these additions : 1st. The substitution of one metal fbr another in equivalent proportions; and, 2d.
The addition of small quantities of foreign matter, whereby the melting
point, is altered to a moderate extent without the clanger of segregation.
We have tested about, one hundred different niixtures of the three
metals, tin,lead, and bismuth; from which we ha.ve been able to,cull
out a large number that promised to suit our purpose." These have
been.and are now being tested in the second series of experiments, in
which the nielting ppint is determined by direct observation. The
same apparatus w^as employed as above described, except that to one
end ofthe stiff wire were attached four cross-pieces like paddles, which
were allowed to solidiiy in the melted alloy. Heat being applied to
melt the alloj^-, as soon as the other end of the wire could be readily
turned by the hand, indicating sufficient fluidity in the metal, the then
observed temperature was noted as the fusing point. After a repetition
of such a test, the alloy was either retained or rejected.
By these means we have obtained some ten allo3^s which will probably
be available in brdinary use,' and we have fair ground for believing
that we can complete the whole series with alloys of sufficient reliability, even if not absolutely perfect.
The final test tp which the alloys must be subjected before they can
be approved for their designated use, to protect life, is that ofthe steamboiler itself Agreeably to your instructions, a boiler is being made
for the purpose, and will, it is hoped, be soon set for experiment.
Those alloys which are found to work well under this trial can then be
made in any required quantity.
' All which is respectfully submitted.
JAMES C. BOOTH.
PHILADELPHIA, December 2, 1854.

DEAR SIR: The boiler is completed, and I requested Messrs. Morris & Co. (the makers)
to send me an estimate of the cost of setting it. As soon as received, I will transmit ic to
you. I am very anxious to make the final tests of the alloys, for they are accumulating on
my hands, and 1 think I have twelve or thirteen which are to be relied on in practice. I am
employing two persons and a boy in making the experiments, and trust that I shall have the
whole sixteen alloys ready to test by the boiler before the close of the year.
Very respectfully,
'
JAS. C. BOOTH.
Hon. P. G. WASHINGTON, ASSH Sec'y Treasury, Washington, D. C.




No. 46—Steamboats dest/royed by ^various causes firom January to June, 1854.
o
Dates.-

Jan

Feb.

Steamboats, and place at which the accident
occurred.

3
5
6
6
7
.7

282
4

16
• 18
19
20
23
25
27
29
29
29
March
1
1
5
. 9
12
13

Altona Missis'Nioni river near Sf Lonis . . i . . .
Franklin Chattahoochie liver
P e a r l . Baton Rouge . . . ...J.
Choctaw YouK'hioo'pnv Red river
^
St Charles Missouii -.. - .
Fanny F e r n , near Wheeling
...
J a c k HaySj Trinity river, T e x a s . . . - - . . . . . . . . . .
San Fi'anciseo at sea
Georda Lake Pontchartrain
..
.
Garden City, St. Augi, Aubrey, Elvira, and E x c e l ,
St. Louis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
'.
Charles Belcher, Natchez, Mohican, Saxon, L e a h
Tuna and Grand T u r k New Orleans
K a t e Kearney, St L o u i s . '
Amazonia, near St. Louis
.
.. . . . . . . . . . . . .
Excelsior, upper Mississippi r i v e r . . . . . . - . . .
....
J . M. Niles, Falls of Ohio
•..
Julia. Choctawhatchie river
Helen Hensley, San Francisco
Sam Dale and Ambassador, Mobile bay - - . .
...
Eagle, Chattahoochie river
Sophia, Green river
..
.
.
W e t u m p k a , Alabama river
.............
Mary Agnes, near Natchez
..
Bellc^Goulde, lower Mississippi
.....
Caroline, W h i t e river
..
.
J . L . Avery, near Natchez
Caspian, R e d river
.........i.. ...
Reindeer, Ohio river
„o-..




o

d

J

bJD

2 .
• '^

6
'HI

X

CD
O
l—l

.
a;

t. to
S '30

• (£,.'-'

S 00'

a

1
I
1

1
2
1
1
1

1
1

F r o m what cause.

If
Accident
.
....do...
Inattention.
Accident .
. . . . do
4
Neclio'ence
Unavoidable
"200"' Unseaworthy
50
Inattention

......

1
8

Unavoidable....

5

1
1
1
1
1
1
2
1
1
1
1

1
1
]

1
1 .
1

Accident
Nesflieence
Accident.-..,.
...... ....do.
Inattention.
Accident
10 , Negligence
Accident
4
....do.....
....do
Inattention
2
Accident
-.
....do
50
....do
45
....do..
....do
Negligence
40
20

6

.

.

Supposed
loss in value.

$25, 000

55,noo
4, 000
4,000
1,000
12, (100
1,000
300,000
80,000

o

pi
H
O

50,000
1,000,000
2,000
8,000
2,000
7,000
3, 000
70,000
100,000
4,000
5, 000
80, 000
20,000
150,000
.60, 000
5,000
2,500

>
o

No. 46—Continued.
to
o
Dates.

- , Steamboats, and place at which t h e accident
occurred.

d
.2

'
CD
05

'o
O
M a r c h 15 IJnion Mississinni river . - . . . . . . L
.
« .*•
23 T^prlpi'nl Arr*li nnar St TJOIIIS
•••.•• ..e-.e • • . . . .
24 d n b a iipar WliBftliii^
.
April
5 Clifton near Columbus. K v . . . . . . . . . . . . o o .
5 Monroe near Natchez
......:............
8 •Gazelle. O r e g o n . . . - .
...i...............
^« .
11 Tjamartinft jMississiDDi rivGr
. . . .
..
........
15 Gpnrpta.rv. California
.......
.
19 Eliza, near Montgomery . . . . . . . . . .
-o....
21 General Scott, Ohio river
24 GlovP/i*. R e d river
25 .Tennv Beal. Alabama river
27 J o h n McFadden, Ohio river
.
. . . .
28 Bftaver below St Ijonis
.... ...
29 Roekawjjv iif^nr Bavou Sara
= .........
May
5 C remonia. near Montffomerv
................
9 Penn, near Trenton, N J
15 P i k e , Mississippi r i v e r . . . . . . . . . . . . . . . : . . . . . . . . . . .
*
.. o
18 U m p i r e , Arkansas r i v e r . . . - . .
......
20 Doctor F r a n k l i n , u p p e r M i s s i s s i p p i . - . . . . „•
....... ..................
20 Detroit, Saginaw bay
24 Helen, Alabama river
27 L e t t e r Cape, Cape F e a r river ....'•
....
June
1 Bedford, Cumberland liver, near Clarksville... - .
12 W m . Penn, Mississippi river
17 Gossamer, upper Mississippi.
.....
..




l—l

QJ
fcJD

1

O

O
U

o

fc, LO

1

I

4
5
20
20

1

13

I

2

1
1
1
1
1

1
1
3

I
1
1

5
3
5

1
I
1
1
1
1
1

2

1
1
1
1
10

17

5

Supposed
loss iu value.

a

1

• '

F r o m what cause.

cc

23

8

1

2

Accident...........
Nec^licence
Accident . . . . . . - • .
Ne<^li<^ence
......
Acciderit
Negligence . . . . . . . . .
Accident . - . . . . . .
Negligence.
......
Accident
........
Negligence.........
. . do
Accident . . . . . .
Negligence . i
do
Accident . . .
. . . . do
Negligence
."
Accident.
. ....
do.
...
Netrliffence .
....do
Accident...........
Nefflif^ence
Accident
do
do

516-

* With an approxiraate estimate of the value of boats not mentioned, the sum amounts to $2,274,442.

$2, 000
8,000
3 000
50,000
75,000
1 000
25,000
10,000
1,500
6 000
10,000
30,000
^ 3 000
3,000
20,000
500
20,000
5, 000
8, 000

10,000
5, 000
^, 000
*2.244, 500

pi

w
hi
O
pi
O

O

REPORT

ON THE

413

FINANCES.

No.. 47.

1

Qj
•

-

> ^

• •'^''B

' "o

H

,aij ^
^ ZJ
H-l

o
'

o ©"S

•p

rei gn merchanise exported, exlusiiv.e of specie.

o P^

jstic produce
Drted, excluof specie.

Ij

rts entered for
;nmption, exive of specie. -

Statement exhibiting tke total value ofi imports, and the imports consuined in
tke Uiited States, exclusive ofi specie, doiring each fiscal year,firom1S21
to 1S54; skowing, also, the va.lue of fioreign and domestic exports, exclusive ofi specie, and the tonnage employed duoing the same periods. .

4^

. O TS o

O

^

11,
9

• 1
•0

:

H

o

.H

$62, 585,7.24, $43,696,405 $13,671,894 $10,824,429 $64,974,382 $1,298,958
1821
68,367,425
49,874,079 11,504,270
83,241,541
1822
72,160,281 1,324,699
77,'579, 267 51,308,936 - 47,155, 408 21,172,435
74, 699, 030 1,336,566
1823
• 80, 549, 007 53, 846, 567 50,649,500 18,322,-605
1824
75, 986, 657 1, 389,163
66,375,722
96,340,075
66, 809,766 23,793,588 • 99,535, 338 1,423,112
1825
84,974,477
57, 652,577 ;-52,499,-855 20,440,934
77,595,322 1,534,191
1826
54,901,108
79,484,068
57,878,117 16,431,830 • 82,3.24.827 •1,620,608
1827
88,509,:824
66, 975, 475 49,976,632 14, 044,608 72,264, 686 1,741,392
1828
54,741,571
55, 087, 307 12, 347, 344 72,358, 671 1,260,798
74,492,527
- 1S29
70,876,920 '49,575,009 •58,524,878 13,145, 857 73,849,508 1^191,776
1830
103,191,124
82,808,110
59,218,583 13, 077, 069 81,310,583 1,267,847
1831
61,726,529 19,794,074
87,176,943 1,439,450
. 1832 101, 029,266 75,327,688
108,118,311 • . 83,470, 067 69, 950,856 15,577,876
90,140,433 1,606,151
.1833
126,521,332
80, 623,662 21,636,553 104,336,973 1,758,907
86,973,147
1834
149,895,742 122,007,974 100,459,481 14,756,321 121,693,577 1,824,940
1835
189,980,035 158,811,392 106,570,942 17,767,762 128,663,040 1,8'82,103
. 1836
94,280,895 17,162,232 117,419,376 1,896,686
1837 , 140,989,217 113,310,571
113,717,404
86, 552,598 ' 95,560,880 9, 417, 690 108, 486, 616 1,994,640
1838162,092,132 145,870,816 101,625,533 id, 626,140 121,028,416 2, 096, 380
1839
107,141,519
86,250,335 111,660,561 12, 008,371 132, 085,946 2,180,764
1840
127,946, 177 114,776,309 103,636,236 8,181,235 •121,851,803 2,130,744
1841
100,162, 087 87, 996, 318 91,799,242 8,078,753 104,691,534 2,092, 391
1842
77, 686, 354 5,139,335
84,346,480 2,158, 603
37,294,129
64,753,799
*1843
108,435„035
96, 390, 548 99, 531, 774 6,214,058 111,206,046 2,280,095
1814
117,254,564 105,599,541
98,455,330 7, 584,781 114,646,606 2,417,002
1845
121,691,797 110,048,859 101,718,042 7, 865,206 113,488,516 2,562,085
1846
146,545, 638 116,257,595 150,574, 844 6,166,754 • 158,648,622 2, 839, 046
• 1847
154, 998,928 140,651,902 130,203,709 7, 986; 802 154, 032,131 3,154, 042
1848
•1849 . 147,857,439 132, 565,168 131,710,081 8,641,691 -145,755,820 3. 334,015
178,138, 318 164,032,033 134,900,233 9,475,493 151,898,720 3,535,454
1850
1851 . 216,224,932 200,476,219 178,620,138 10,295,121 218,388,011 3,772,439
1852
212,945,442 195,072,695 154,931,147 12,037,04;^ 209,641,625 4,138, 441
267,978,647 251,071,358 .. 189,869,162 J3j096,213 230,452,-250 4,407,010
1853
.1854' 304,562,381 275,987,839 215,157,504 21; d91; 922 '278,241,064 4,80.2,903
4,370,804,696 3,637, 044, 0063,272,599,154 456, 306,3954,055,379,883 75,693,401

* Nine months, endirig Jurie 30j 1843.
F. BIGGER, Register.
TREASURY DEPARTMENT,

Register's Office, November 21, 1854.




414

R E P O R T ON THE

FINANCES.

No. 48.
Statement exhibiting tke value ofifioreignmerchandise imported, re-exported,
and consumed, annually, from 1821 to 1854 inclusive; and also tJie estimated population and rate ofi consumptiooi per capita during the same
period.
Value of foreign mercharidise.
Years eriding-—

. 1821
1822
1823
1824
1825
1826
1827
1828
1829
1830
1831
1832
•1833
1834
1835
1836
1837
1838
1839
1840
1841
1842
9 mos. to June 3C), 1843
Yearto Jun^ 30. ..1844
1845
1846
1847
1848
1849
.
1850
1851
1852
1853
,
1854

September 30

Population.
Imported.

$62,585,724
83,241,541
77,579,267
. 80,549, 007
96, 340, 075
84,974, 477
79,484, 068
88,509,824
74,492,527
70,876, 920
103,191,124
101,029,266
108,118, 311
126,521, 332
149,895,742
189,980,035
140,989,217
113,717,404
162, 092,132
107,141,519
127, 946,177
100,162, 087
64,753,799
108,435,035
•117,254,564
121,-691,797
146,545, 638
154,998, 928
147,857,439
178,138,318
216,224, 932
212,945, 442
267,978,647
304,562, 381

Re-exported. Corisumed aud
on hand.
$21, 302,488
22,286,202
27,543, 622
25, 337,157
32, 590,643
24,539,612
23,403,136
21,595,017
16,658,478
14, .387. 479
20,033,526
24,039,473
19,822,735
23,312,811
20,504,495
21, 746, 360
21,854,962
12,452,795
17,494,525
18,190, 312
15,469,081
11,721,538
6,552,697
11,484,867
15, 346,830
11,346,623
8,011,158
21,128,010
13, 088,865
14,951,808
21,698,293
17,289, 382
17,558,460
24,850,194

$41,283,236
60, 955,'339
50, 035, 645
55,211,850
63,749,432
60,434,865
56,080, 932
66,914,807
57,834 049
56,489 441
83,157,598
76,989,793
88,295,576
103,208,521
129,391,247
168,233,675
119,134,255
101,264,609^
144,597,607
88,951,207
112,477,096
88,440,549
58,201,102
96,950,168
101,907,734
110, 345,174
138,534,480
133,870,918
134,768,574
163,186,510
194,526,639
195,656, 060
^250,420,187
279,712,187

S ^

9,960, 974 $4 14
10,283,757
5 .92
10,606,540
4 71
10,929, 323
5 05
11,252,106
5 66
11,574,889
5 22
11,897,672
4 71
12,220,455
5 47
12, 543,238
4 61
12,866, 020
4 39
13,286,364
6 25
13,706,707
5 61
14,127,050' 6 25
14,547, 393
7 09
14,967,736
8 64
15, 388, 079 10 93
15,808,422
7 53
16,228,765
6 23
16,649,108
8 6S
17,069,453
5 21
17,612, 507
6 38
18,155,561
4 87
18,698,615
3 11
19,241,670
5 03
19,784,725
5 15
20, 327, 780
5 42
20,780,835
6 60
21,413,890
6 25
21,956, 945
6 13
23,246, 30r 7'02
24,250,000
8 02
•24,500,000
8 00
25, 000, 000 10 00
25,750,000 10 00

4, 370,804,696 639,593,634 3,731,211,062
F . BIGGER, Register.
TREASURY DEPARTMENT,

Register's Office, Novemler 21,1854.




REPORT

ON

415

THE F I N A N C E S .

No. 49.
Slattmcnt exhibiting the quantity and value ofi tobacco cmd oice exported annually firom 1821 to 1854 inclusive.
.. ^

,

TOBACCO."

RICE.

Years.
Hogsheads.

1821 •
1822
1823
1824
1825
1826
1827
1828
1829
1830
1831
1832
1833
1834
1835
1836
1837
1838
1839
1840 •
1841
1842
1843
1844
•1845
1846
1847'
1848
1849
1850 •
1851 •
1852
1853
1854

• 66,858
83,169
.99,009
• 77,883
75, 984
64,098
100,025
• 96,278
77,131
83,810
86,718
106,806
83,153
, , 87,979
94i 353
109,042
100,232
100,593
78,995
119,484
147,828
158,710
94,454
163, 042
147;'168
147,998
135,762
130,665
101,521
145,729
95.945
137, 097
159,853
126,107
3,683,479

Value.

Av'ge cost
psr hhd.

Tierces.

Value.

Av'ge cost
per tierce.

$5, 648,962
$1,494, 307 ^ $16 94
$84 49
88,221
1,553,482
17 84
6,22.2,838
• 74 82
87,089
17 96
6,282,672
101,365
1,820,985
63 45
1,882,982
16 63
4,855,566
. 62 34
. 113,229
• 19 84
97,015 ' 1,925,245
6,115,623 . 80 48.
17 26
1,917,445
• 5, 347,208
83 42
111,063
2, 343, 908
17 55
6,577,123
113,518
65 75.
- 14 97
2,620, 696
• 5,269,960.
175,019
54 73
2,514,370 '
18 92
. 4,982,974
132,923
64. 60
1,986, 824'
15 20
130,697
5,586, 365
66 66
17 30
. 4,89.2,388
. 116,517
2,016,267
56 41
17 89
5, 999, 769
. 120,327
2,152,631
56 17
19 04
2,744,418
5,755,968
69 20
. 144,163
17 41
2,122,272
6,595,305
121,886
74 96
19 94
8,250,577 . -87 44
2,210,331
119,851
2,548,750
11 97
212,983
10,058,640
92 24
.21 76
. 106,084
2, 309,279
5,795,647
. 57 82
1,721,819
24 23
71,048
7, 392, 029 . 73 48.
26 36
2,460,198 •
9, 832,943
93, 320
124 47
101,660
1,942,076
9,883,957 - 82 72
19 10
101,617
. 2, 010,107
85 07
. 12, 576,703
19 78
. 114,617 . 1,907,387
9,540, 755
16 64
60 11
1,625,7.26
106,766
• 4,650,979
49 24
15 23
2,182, 468
134,715
8, 397,255 ' 51 50
16 20
• 18 21
118,621
2,160,456
,•7,469,819
50 75
20 68
8, 478, 270
124, 007 • 2,564,991
57 28
24 97
3,605, 896
144,427
• 7,242,086
53 34
2,331,824
23 23
100,403
' 7,551,122 . .57 78
2,569; 362
19 94
5,804,207
57 17 ' . 128,861
2,631,557 ,
20-71
127,069
9,951,023
68 28.
2,170,927
105,590
20 56
• 9,219,251
96 09
2, 470, 029
20 63
10,031,283
73 17
119,733
• 24 48
1,657,658
67,707
11,319,319
70 81
- 2,634,127
25 05
• 10,016, 046
105,121
79 42
253,594,632

3,958,232

74,810,800.

>
F . BIGGER, Register.
{TREASURY D E P A R T M E N T ,

Register's Office, November 10, 1854.




416

REPORT

ON THE

FINANCES.

No. 50.
Statem.ent exhibiting the aggregate value ofi bo'cadstvffs and provisions exported annually from 1S21 to 1854.
Years ending—

.

Amount.

Sentember 30

1821..
^....
1822
•
^
1823.. — . . . .
o....
1824
1825
1826
1827.
..•
1828.
.=
'...•
' •
1829.....
1830
=
1831
o
1832
o
1833
1834
o.1835 . . - - . .
'
1836
^........
1837
1838
-..
1839 . . .•
- .
1840
„•
1841.........
1842
•
Ninp monthly endiuff June 30. 1 8 4 3 . . . . . . . . . . . . . . . . . „...-...........
V p a v pndincr Tnn ft 30

1844 . . .

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

1845
1846
1847
1848 . .
1849
1850
,• '1851
' 1852
1853 .
1854

.
-.
o
'..

$12,341,901
13,886,856
13 767 847
15,059,484
11,634,449
11 303 496
11,685,556
11,461,144
13,131,858
- 12,075,430
17,538,227
12,424, 703
14,209,128
11 524 024
12, 009, 399
10,614,130
9,588, 359
9,636,650
14,147,779
19, 067,535
17,196,102
16, 902, 876
11,204, 123
17,970,135
16,743, 421
27,701,121
68,701,921
37,4*72,751
38,^155,507
26,051,373
21,948,651
25, 857, 027
32,985,322
65,901.240
681,899,525

F. BIGGER, Register.
TREASURY DEPARTMENT,

Register's Office, November 10, 1854.




REPORT

ON THE

417

FINANCES.

No. 51.
Statement exhibiting the quantity and value of cotton exported annually firom
1821 to 1854, inclusive, and ihe average^^ price per pooind.
•

'

COTTON.

Value.
Years.

Other.

Sealsland.

Total.

Pounds.

Qj

Dollars.

113,549,339
124, 893,405
11,344,066 ;
I82I
1822......
11,250,635
133,424,460
144, 675,095
1823
. 12,136,688 ' 161,586,582
173,723,270
1824
9,525,722
132,843,941 • 142,369,663
1825
9,j665, 278166,784, 629
176, 449, 907
1826
5, 972,852
198, 562, 563
204,535,415
1827......
. 15,140,798
279,169,317
294,3.10,115
1828
11,288,419
199, 302,044
210,590,463
1829......
12, 833, 307
252,003,879
264, 837,186
1830
8, 147, 165
290,311,937
298,459,102
• 8,311,762
268,668,-022
276,979,784
1831
1832.......
8,743, 373
313,451,749
322,215,122
1833
11,1.42,987
313,535,617
324, 698, 604
1834
8,085,937
876,601,970
384,717,907
1835.
7,752,736
379, 686, 256
387„358,992
1836
7, 849, 597
415,721,710
423,631,307
1837
5,286,971
438, 964, 566
444,211,537
1838......
7,286, 340
588, 615, 957
595,952,297
.1839......
5,-107,404
408,566, 808
41,3, 624, 212
1840
8,779,669
735,161,392
743,941, 061
1841
6,237, 424
523,966,676
530,204,100
1842......
7,254,099
577, 462, 918
584,717,017
7, 515, 079
784,782,027
792,297,106
1843
1844
6, 099, 076
657, 534, 379
663,633,455
9,381,625
863,516, 371
872,905,996
1845
, 9,383,533
538,169, 522
547,558,055
1846
1847
6,293, 973
520,925,985
527,219,958
7,724,148
806,550,283'
814,274,431
1848
11,969,259
1,014,633,010
1,026,602,269
3849
8,236,463
627,145,141
635,381,604
1850
8,299,.656
918,937,433
927,237, 089
1851
11,738,075
1,081,492,564
1,093,230,639
1852
11,165,165
1,100,405,205
1,111,570,370
1853
10,486,423
977,346,683
. 987,833,106
1854

20,157,484
24, 035, 058
20,445, 520
21,947,401
36,-846, 649
25,025,214
29, 359,545
22,487, 229
26,575,311
29,674,883
25,289, 492
31,724,682
36,191,105
49, 448, 402
64, 961, 302
71,284,925
63,240,102^
61,556,811
61,238,982
63,870,307
54, 330, 341
47, 593, 464
49,119,806
54, 063,501
51,739,643
42,767, 341
53, 415, 848
' 61,998,294
66, 396,967
71,984,616
112, 315, 317
87,965,732
• 10,9,456,404
93,596,220

17, 466,839,639

1,742,103,898

Total...

307,448,704

©
TREASURY DEPARTMENT,

17,159,390,935

••

•

Register's Office, Novembcr 10, 1854.

Ex. Doc. 2




27

Qj

Cents.
16.2
16.6
11.8
15.4
20.9
12. 2
10
10.7
10
• 9.9
9.1
9.8
11.1
12.8
16.8
16.8
14. 2
10.3
14.8
8.5
10.2
8.1..
6.-2
8.1
5.92
7.81
10. 34
7.61
6.4
11.3
12.11
8.05
9.85
9. 47,

F. BIGGER, Register.

418

REPORT

ON

THE

FINANCES.

.No. 52.
Statement exhibiting the value.ofi imports, annually,fio'om1821 to 1854.
"

Value of merchandise imported.

Years end ng—
Specie & bullion Free of duty.
.30, 1821
1822
1823
1824
1825
1826
1827
18.28
1829
1830
1831
1832
1833
1834
1835
1836
. 1837
1838
. 1839
1840
1841
,
,
1842
9 months to June 30,1843
Year to June 30,1844
1845
1846
1847
1848
1849
1850
1851
1852
1853
1854
September

To tal.--

$8,064,890
3, 369, 846
-• 5,097,896
8, 379,835
6,150,765
6,880,966
8,151,130
7,489,741
7,403,612
'8,155, 964
7, 305,945
5,907,504
7,070, 368
17,911,632
13,131,-447
13,400, 881
. 10,516,414
17,747,116
5, 595,176
8,882,813 •
4,988,633
4, 087,016
22, 390, 559
5,830,429
4,070,242
3,777,732
24,121,289
6, 360,224
6,651,240
•4,628,792
5,453,592
5,505,044
4,201,382
6,906,162
285,586,277.

$2,017, 423
3, 928,862
3,950, 392
4,183,938
•4,796,745
5,686,803
3,703, 974
4,889,435
4,401,889
4,590,281
6,150,680
8,341,949
25, 377,582
50,481,548
64,809, 046
78,655,600
58,733, 617
43,112,889
70,806,616
48, 313, 391
61,031,098
26, 540, 470
13,184,025
18, 936,452
18,077,598
20, 990,007
17,651,347
16, 356, 379
15,726, 425
18, 081,.590
19,652, 995
24,187,890
27,182,152
26,3.27,660
•820,858,748

Paying duty.
,

$52,503,411
75,942,833
68,530,979
67,985,234
85, 392,565
72,406,708
67,628, 964
76,130,648
62,687,026.^
58,130,675
89,734,499
86,779,813
75,670, 361
58,128,152
71,955,249,
97,923,554
71,739,186
52,857, 399
85,690,340
49, 945, 315
61,926,446
69,534,601
29,179,215
83,668,154
95,106,724
96,924, 058
104,773,002
132,282, 325
125, 479,774
155, 427, 936
191,118,345
183, 252,508
236,595,113
272,546,431
3,265,577,544

Total.. $32,585,724
83,241,541
77,579,267
80, 549, 007
96, 340, 075
84, 974, 477
79,484, 068
88,509,824
74,492,527
70,876, 920
103,191,124
101,029,266
108,118,311
126,521,332
149,895,742
189,980,035
140,989,217
113,717,404
162,092,132
107,141,519
127,946,177
100, 162, 087
64,753,799
108,435,035
117,254,564
121,691,797
146,545,638
154,998,928
147,857,439
178,138,318
216,224,932
212,945,442
267,978,647
305,780,253
4, 372,022,569

F. BIGGER, Re^isier.
TREASURY DEPARTMENT,

Register's Office, November 21, 1854.




REPORT ON THE

FINANCES.

419

No. 53.
Statement exhibiting tke value ofi dutiable merchandise re-expoo'ted annually,
firom lS21to 1854, inclusive; and skowing also the value re-exported firom
warehouses, under ihe act ofi August 6, 1846.
Dutiable value of Value re-export
merchandise re- ed from wareexported.
houses.

Years. :

1821
1822
1823
1824 .J825
1826
1827
1828
,1829
3830
1831
1832
1833
1834
1835
3836
1837
.1838
1839
1840
1841
1842
1843
1844
1845 .1846
1847
1848
1849
1850
1851
1852
1853
1854 . . .

$10,537,731
11,101,306
19,846,873
17,222, 075
22, 704, 803
I9,4f)4,504
'.'.
15,617,986
13,167,339.
....
11,427,401
12,067,162
12,434,483
. 18, 448, 857
12,411,969
........
10,"^879,520
7,743, 655
9,232,867
9, 406, 043
4,466, 384
5,007,698
5,805,809
4,228,181
4,884, 454
1.
3, 456, 572^'
. . 3,''962,508
5,171,731
5,522,577'
4, 353, 907
6,576, 499
6,625,276
7, 376, 361
8,552, 967
9,514,925
11,170,581
17,406,172-

•

.•
..'
..•

-

•

„

.:.

:

.
Total '

...

.•

347,737,176

,

651 170
^2,869,941
3,692,363
5,261,291
5, 604,453
6,855,77.0
8,036,551
14,500,136
47,471,675

- F. BIGGER, Register.
TREASURY D E P A R T M E N T ,

Register's'Office, November 24, 1854.




420

REPORT ON THE

FINANCES.

No. 54.
Siatement skowing tke vahie ofi goods remaining in wao'ckouses at tke close ofi
each quai'ter, firom September 30, 1847, to June 30, 1854, as exhibited by
tke quarterly returns ofi tke collectoi-s ofi the customs, under the proimions
ofi the act of August 6j 1846, and also tke amount ofi duties payable
thereon.
Goods remaining in,warehouse..
Periods endingValue.

September 30, 1847..
December . 31, 1847..
March . . . . 31, 1848..
J u n e . . . . . . 30, 1848..
September 30, 1848..
December. 31, 1848..
March ...-. 31, 1849..
30, 1849..
June
September 30, 1849..
December. 31, 1849..
-March .'... 31, 1850..
30, 1850..
June
September 30, 1850.:
December. 31, 1850..
31, 1851..
March
,30, 1851.,
June
September 30, 1851..
December..31, 1851.
March . . . ..31, 1852.:
J u n e . . . ^ . . 30, 1852.,
September 30, 1852.
December, .31, 1852.31, 1853.
March
30, 1853.
June
September 30, 1853.
December .31, 1853.
March
June

.31, 1854.
,30, 1854.

TotaL
Average quarterly value.

Duties.

$3,618,758 00
4,863,591 00
5,291,179 00
6,272,275 00
5,419,676 00
• 7,201,246 00
5,450,593 00
7.830,010 00
6,021,627 00
6,163,151 00
5,600, 318 00
8,247,055 00
8,162,721 00
7,307,623 00
7,127,751 00
10,047, 061 00
12,049,892 00
11,807,493 00
9, 819, 475 00
8,723, 056 00
7,634,993 00
7,236,800 00
7,610,227 00
11,998,170 00
12,410, 907 00
16,653, 612 00
14,268,403 00
18,314,137 00

$1,264,624 55
1,524,887 16
1,669,067'39
1,936,464 00
1,649,182 85
2,152, 544 50
• 1,702,639 37
2,501,394 35
•1,927,754 72
1,997,536 75
2,009,165 33
3, 077,129 80
2,930,035 49,
2,384,419 50
2,293,090 13
3,172, 328 08
3,748,594 48
3, £75, 930 61
3,169, 553 74
2,866,564 75
2,626,231 78
2,482,760 55
2,790,943 28
4,625,668 37
4,601,968 45
5,668,427 49
5, 068, 005 62
6,160,066 25

.243,151,800 00

81,576,979 34

8,625,642 00

2,913,463 54

F. BIGGER, i?e^is«er.
TREASURY. DEPARTMENT,

Register's Office, November 24, 1854.




REPORT ON THE

421

FINANCES.

No. 55.
Staiement exhibiting the quantity ofi wine, spirits, ^'c, imported annually
firom 1843 to 1854, inclusive.
NO. 1—WINE IN CASKS.

Madeira.

Sherry.

Sicily.

Period of importation.
Gallons.

9 mos. ending June 30, 1843
Year ending June 30, 1844
Do............1845
Do
.......1846
5 mos. ending Nov. 30, 1846
7 mos. ending June 30, 1847
Year ending June '30, 1848
Do......
1849
Do
...1850
Do...
...1851
Do.
1852
Do......
1853
Do............1854

3,949
16,754
101,176
169,797
117,117
13,806
44,634
193,971
303;125
163,941
216,683
226,403
120, 391

Value.

Gallons.

Value.

Gallons.

Value.

4,^685
14, 579 • $6,'617
$9, 075
$6,49!
18,665
23,418
31,180 15,000
30, 575
23,616
38,289
110,590 46, 033
145,237
26-, 538 0 41,761
209, 131 74,000
122,895
8, 933
14,543
21,281
128,613
26,194
77,521
92,631 24,230
5,717
56,061
190,294 67,364
215, 935 . 109,'983
21,630
130,851 32,231
170,794
105,302
128,510
91,123 24,933
212,092
150,096
118, 952
301,010 98,975
250,277
116,008
154,668
91,746 '22,563
103, 917 ,168,610
97,680
105,628 • -313,048
155,819 - I9(r,205 45,794
G8, 870 23,191
415,298
54,270
244,028

]STO. 2—WINE IN CASKS.

Claret.

Port.
Period of importation.

Gallons.

9 mos. ending June 30, 1843 38, .593
Year ending June 30, 1844 223, 615
Do.:
....1845 260,593
Do
1846 372, 528
5 mos. ending Nov. 30, 1846 • 80,991
8, 075
7 inos. ending Juno 30, 1847
Year ending June 30, 1848 501,123
Do
1849 711,268
Do...
1850 626,211
Do...
....1851 762, 967
Do
,
1852 • 614,816
Do-.
......1853 66.2,791
^ Do
1854 393,197




Other red wine.

'
Value.

$25,714
156,878
162, 358
148, 895
62,851
3,791
170,134
272,700
305, 454
349,849
240,238
268,005
177,935

Gallons.

Value.

Gallons.

Value.

873,895 $134,598
340, 387 $60,096
993,198
218,239
1,051,862
249,633
495, 558 143,210
249,703
951,351
954, 646 316,821
11.1, 453 1,072,589 328,.814
294,433
591,656
119,844
539,454 119,411
221,416
1,227,071
781,073 180, 9.28
1,912,701 . 263,836 • 994,458 221, 177
267, 445 1,469,256 265, 988
1,919,766
280, 333 1,245,201 236, 7.27
1,940,121
405, S80 1,172,316 229, 350
2,702,612
482,827 1,374,416 377,482
2,633,80^^
497,005 1,854,885 450,195
2, 045, 474

422 .

.

REFORT ON THE FINANCES.
.No. 55—Continued.
NO. 3—WINE, BRANDY, GRAEST SPIRITS.
Other white wine.

Brandy.

Grain spirits.

Period of importation.
Gallons.

9 mos. ending June 30, 1843 123, 832
Year ending June 30, 1844 268,414
Do
1845 591,735
Dp
1846 705,808
5 mos. ending Nov. 30, 1846 618,267
7 mos. ending June 30, 1847 278,482
Year endiug June 30, 1848 840,687
Do
..1849 971,895
Do
1850 1, 088,801
Do
...1851 1,085, 374
Do
1852 o935, 379
Do
1853 1,275,290
Do
1854 1, 379,888

Value.

Gallons.

$28,205
75,090
211,183
310,241
296,736
69,831
193,358
210,139
215,353
.209,847
195,870
305,287
380,204

191,832
782,510
1,081,314
963,147
331,108
623, 309
1,370,111
2,964, 091
4,145, 802
3,163,783
2,751,810
3, 854, 956
2,152, 366

Value.

Gallons.

Value.'

$106,267
259,129 $121,547
606,633
416,918 171,015
-^ 819,450
606,311 262,543
839,231
677,785 345,352
136,323 86,073
355,451
327,635 143,549
575,631
676,683 327,493
1,135,089
796,276 327,957
1,347,514
751,183 361,078
2,659,537
984,417 364,, 204
2,128,679
1,792,729 '865,301 294,386
3,251,408 1,060,456 • 424,638
2,255,344 1,197,234 564,.569

NO. 4--0THER SPIRITS, BEER, ALE, AND PORTER.

Other spirits.

Beer, ale, and porter, Beer, ale, and porter,,
from England.
from Scotland.

Period of importation.
Gallons,.

9 mos. ending June 30, 1843
Year ending June 30, 1844
Do.....
..1845
Do
..1846
5 mos.. ending Nov. 30, 1846
7 mos. ending June 30, 1847
Year ending June 30, 1848
Do....
1849
Do..
1850
Do
1851
Do.
.....1852
Bo......
1853
Do.....
1854

135, 399
210,477
270,484
221, 344
65,477
160, 747
228,671
542,492
339,169
309,214
359,677
336,477
399,583

Value.

$32,095
78,027
78,957
81,713
28,862
57,806
75,943
145,784
113,779
100,850
98,940
106,501
128,308

Gallons.

62, 612
107, 489
79, 302
117,621
46,146
132,157
130,008
146,473
156,735
275,336
262,838
397,420
825,571

Value.

Gallons.

Value.

$57,098
7,423 $6,335102,157
19,236 18, 34S
78,729 • 26,711 21,294
38, 464 39,831
110,397
2,151
1,895
42,987
8,657
15, 375
67, 305
39,282 21,533 .
101,171
52,297 • 3.0,088
118,233
52,856 41,790
129,957
88,179 56,736
189,010
110,752 67,804
186,964
284,347
131,357 ^ 77,414
270,064 128,667
424,875

/ F . B I Q G Z U , Register.
TREASURY DEPARTMENT,

'

Register's Office, November 13, 1854.




,

' N o . 56o •

Statement exhibiting the value ofi certain articles imported during the years ending June 30,1844, 1845, 1846, 1847, 1848, 1849,
1850, 1851, 1852, 1853, and 1854, (afiter deducting the re-exportations,) and the amount ofi duty which accrued on each during
the same periods, respectively.
1844.

1845.

1846.

1847.

1849.

1848.

Articles.
pi
Value.

Duties.

Value.

Duties.

Value.'

Duties.

Value.

Duties.

Value.

Duties.

Value.

Duties.

o
pi

Woolens
Cottons
Hempen goods
Iron, and manufactures of
Sugar ----- . . . . . .
Hemp unmanufactured . .
.--.
Salt
Coal -.
Total

$9,408, 279 $3,313,495 $10,504,423 $3,731,014 $9,935,9.25 $3, 480,797 $10,639,473 $3,192,293 $15,061,102 $4,196,007 $13,503,202 $3,723,768
13,236, 830 4,850,731 13, 360,729 4, 908,272 12, 857, 422 4,865, 483 14,704,186 3,956,798 17,205,417 4,166,573 15,183,759 3,769,565
865, 427
213,862
138,394
696,888
198,642
801,661
606,900
625,871 - 121,588
121,380
92, 067
460, 335
2,'395,760 1,607,113 4, 075,142 2,415,003 3,660,581 1,629,581' 8,710,180 2,717, 378 7,060,470 2,118,141 9,262,567 2,778,770
6, 897,245 4,597,093 4,049,708 2,555, 075 4,397,239 2,713,866 9,406,253 3,160,444 8,775,223 2,632,567 7,275,780 2,182,734
261,913
892,112
203,681

101,338
654,881
'133,845

140,372
883, 359
187,962

55,122 . 180,221
748,566
678,069
336,691
130,221

62,282
509,244
254,149

65,220
878,871
330, 875

180,335
19,452
228,892 1, 027, 656
162,008
426, 997

54,100
478,232
205,531 1,424,529
128,099
382,254

:^
H

143,470
284 QOfi

114,676

34,161,247 15,472,358 34,003,256 14,671,41^ 32,813,533 13,653,796 45, 360,929 13,558,853 50,344,100 13,622, 398 47,970, 658 13,089,956




O

o
Ul

i4^
LN!)

Nd. 56-^ContIniied,
1852,

1851,

1850,

[4^

1853,

1854.

Articles,
Value.

Duties,

Value.

Woolens ., .*, ^ , , , . , |$1.6,900,9I6 $4,682,457 $19,239,930
4,896,278 21,486,502
19,681,612
Cottons . , , -J
98,015 • 615,239
490,077
Hempen goods
,
Jron, and manufactures of.
, 10,864,680' 3, 259, 404 10,780,312
2,085,215 13;478,.709
6, 950, 716
Sugar
Hemp unmanufac212,811
172,435
574,783
tured . . ,
.....
1,025,300
245,504
Salt
. . , . . , . . . . , 1,227,518
478,095
108,557
361,855
Coah..............
T p t a l - . . . , . . , 57,052,157

15,547, 865

Duties.

$5,331,600 ^17,348,184
5,348,695 18,716,741
. 123,048 . 343,777

Duties.

Value,

|4,769,083 ^27,051,-934
4,895,327 26, 412, 243
68,755
• 433,604

Duties.

Value,

Duties,

|7,459, 794 131,119,654
6, 599, 338 32, 477,106
86,721
59,824

$8,629,180
8, 153, 992
11,631

26,993,082 ^8,074,017 98,288, 241
14,168, 337 4,250, 501 11,604,656

8,486,472
3, 481, 397

O

e

3, 234, 094
4,043,613

18,843, 569
13, 977, 393

5, 632, 484
4,193,218

63, 843
g05,060
143,429

164,211
1,102, 101
•405,652

49. 263
820, 420
121,695

326,812
1,041,577
'488,491

67, 316,898^ 18,493,382

70,901,628

19, 950,245

96,916,080

Tji.E4§yR¥ -DEPARTMEifT, Iregkkfs Q^§ce^ NQvmbqv M^ J@54i




Value.

©

335,632
1,290,975
585,926

100,689
258, 195
175,777

26, 923, 277 105,762,014

29,297, 333

9j!l, 044
208,315
146,547

¥ , BIGGER, Register,

o
w
CO

No. 57o-

Statement exhibiting a siimmary view of the exports ofi domestic produce, Sfc, ofi the United States dui'ing the years ending on the
30th June, 1847, 1848, 1849, 1850, 1851, 1852, 1853, the specie andbullion, and aggregate valuein 1854o
Product of—

•

Year.
The sea.
1847
1848..
1849...
1850
1851
1852
1853
1854

•..

....

The forest.

Agriculture.

.$5,996,073
$3,468,033
$68,450, 383
1, 980,963 • 7, 059, 084
37,781,446
2,547,654 • 5,917,994 • 38,858,204
2,824,818
26, 547,158
.7, 442, 503
3, 294, 691 • 7, 847,022
24, 369, 210
2,282,342.
26,378,872
7,864,2.20
33, 463, 573
7,915,259
. 3,279,413
66,900,294
11,646,571^
3,044,301

TREASURY DEPARTMENT, Register's Office, Optober 5, 1854.




Tobacco.

Cotton.

$53,415,848
$7,242,086
61,998,294
•7,551,122
66, 398, 967
5,804,207
71,984,616
9,951,023
112,315,317
9,219,251
10,031,283 . ^ 87,965,732
109,456, 404
11,319,319
93,596,220
• 10,016,046

Raw produce.

Specie and
bullion.

Total value.

. $2,102, 838
1,058,320
935, 178
953,664
1,437,893
1,545,767
1,835,264
2,602, 301

$62,620
2,700,412
956,874
2,046,679
18,069, 580
. 37,437, 837
23, 548, 535
38,062,570

$150,637,464
132,904,121
132, 666, 955
136,946,912
198,489, 718
192,-368,984
213,417,697
252, 047, 806

Maiiufactures.
$10,351,364
12,774, 480
11,249,877
15,198,451
20,136,967
18, 862,-931
22,599,930
26, 179, 503

o
pi

o
H

td

F. BIGGER, Register.
O
in

cn

No. 58.
Statement exhibiting the value qf fioreign merchandise and domestic produce, ^ c , exported annually firom 1821 to 1854.
Value of exports exclusive of specie.
Foreign merchandise.

Years ending— .

Domestic produce. Aggregate value of
exports.
Free of duty.

Paying duty.

Specie and
bullion.

Total.

o

pi
H

September 30




1821
1822
1823
.:
1824
1825...1826
1827.^.
:
1828.--'.
1829
.-\
1830..-....----,...--.
1831
1832
. 1833
1834......'
1835..
«
1836......
1837
1838
1839
1840
j84l
1842

$286,698
374,716
1, 323, 762
1,100,530
1, 088, 785
1,036,430
.813,844
877,239
919,943
1,078, 695
642,586
1,345,217
5,165, 907
10,757, 033
7, 012, 666
8,534,895
7, 756,189
4,951,306
5,618,442
6,202, 562
3, 953, 054
3,194,299

$10,537,731
11,101,306
19,846,873
17,222, 075
- 22,704,803
19,404, 504
15,417,986
13,167, 339
11,427,401
12,067,162
12,434,483
18, 448, 857
12,411,969
10, 879,520
7,743, 655
9,232,867
9,406, 043
4,466,384
5,007,698
5,805, 809
4,228,181
4,884,454

$10,824,429
11,476,022
21,170,635
18, 322, 605
23.793, 588
20, 440, 934
16,231,830
14,044,578
12, 347, 344
' 13,145,857
13,077, 069
19.794, 074
17, 577, 876
. 21,636,553
14,756,321
17,767,762
17,162,232
9,417,690
, 10,626,140
12,008,371
8,181,235
8, 078, 753

$43,671,894
49,874,079
47,155, 408
50, 649, 500
66, 809, 766
52,449, 855
57,878,117
49, 976, 632
55, 087, 307
58,524, 878
59,218,583 '
61,726,529
69,950,856'
80,623, 662
100,459,461
106,570, 942
94,280,895
95,560,880
101,625,533
111,660,561
103, 636, 236
91,799,242

$54,496,323
61,.350,101
68,326, 043
6S, 972,105
90, 603, 354
72,890,789
74,109,947
64,021,210
^ 67,434, 651
71,670,735
72, 295, 652
. 81,520,603
87,528,732
102,260,215
115,215,802
124,338,704
111,443,127
104,978, 570 •
112,251,673
123,668, 932
111,817,471
99,877,995

$10,478,059
10,810,180
6,-372, 987
7,014,552
8, 932, 034
• 4,704, 533
8,014,880
8,243, 476
4,924, 020
2,178,773
9,014,931
5,656,340
2,611,701
2, 076, 758
6,477,775
4,324,336
5,976,249
3,508,046
8,776, 743
8,417,014
10, 034, 332
4,813,539

O
H
ffi

o
Ul

9 months to June 30, 1843
Year to June 30
1844
1845,
1846,

* -

Total




1847,
1848,
1849.
1850,
• 1851,
• 1852.
'l853,
1854.

1,682,763
2,251,550
2,413,050
2,342,629
1,812,847
1,410,307
- 2,015,815
2,099,132
1,742,154
2,538,159
1,894,046
3j 260,451

3,456,572
3,962,508
5,171,731
5,522,577
4, 353, 907
^ 6,576,499
6,625,276
7, 376, 361
8,552,967
9,498,884
11,202,167
18,500,686

5,139, 335
6,214,058
7,584, 781
7, 865,206
6,166,754
7,986, 806
8,641,091
9,475,493
10,295,121
12, 037, 043
13, 096, 213
21,761,137

99,497, 701

348,647,235

448,144,936

77, 686, 354
99,531,774
98,455, 330
101,718,042
150,574, 844
130,203,709
131,710,081.
134,900,233
178,620,138
154,931,147
18i.», 869,162
253,220, 074
3,310,611,724

.

82,825, 689
105,745, 832
106,040,111
109,583,248
156,741,598
138,190,515
140,351,172
144,375,726
188,915,259
.166,968,190
202, 965, 375
274,981,211

1,520,791
5, 454, 214
8, 606, 495
3, 905,268
1, 907, 024
15,841,616
5,404,648
7,522,994
29,472,752
42,674,135
27,486,875
41,422,423

^

3,758,756,660

334,580,493

:S

O
fed

F . BIGGER, Register.
November 21, 1854,
H
ffi
t-H

>
o
Ul

428

REPORT ON THE

FINANCES.

Noi 5 9 .

Staitement ofi tke number ofi persons employed in eack disirict ofi the United
States fior the collection ofi custorns, during thefiscal year ending June 30,
1854, with their occupation and compensation, per act March 3, 1849.

<Sj

Districts.

<Q

P3
o

a
o

.l-H

OQ

Occupation.

g <=^
Passamaquoddy.

Machias..

Frenchman's Bay.

Penobscot.

"Waldoborough .

Wiscasset.

Bath




Collector.
-.
Surveyor . . - - - .
Inspectors
do
do.
do
Deputy collector
Weigher and measurer
.....do
Boatman
.....do
Collector
'..
Deputy collector and inspector . . .
Inspector
,.-..do
.i
do....
Boatman
Collector
."..
Deputy collectors and inspectors...
do
do
Inspector.
^..
Measurer, weigher, and gauger
Boatmen
.-.
Collector
,
Deputy collector and inspector
do
do
,
. . . . . . do
do
Deputy collector and occasional inspector
Deputy collector
...--...
Occasional inspector
Collector........._.
,
Deputy collectors and inspectors...
Inspector
,
do
do
:.
......do
.
Measurer
do........
,
Collectoi'.
Inspector
,
......do.
..--..do
.....do...
do....
:
Collector...
;
Deputy collector, • weigher, gauger, and
measurer
Inspectors^ weighers, gaugers, and measurers. . . . . . i . . . Inspector, revenue boat

$3,000
2,000
1,095
1,011
911
638
730
1,285
840
360
240
791
500
730
459
250
225
1,249

00
00
00
00
00
00
00
31
44
00
00
19 •
00
00
00
00
00
51

1,095 00
300 00
547 00
133 43
300 00
1,100 00
895 00
• 730 00
1,095 00
800 00
730 00
150 00
2,014 08
1,095 00
470 00
350 00
,300 00
150 00
25. 92
10 24
896 48
1,083 00
1,071 00
912 50
892 50
488 00
1,906 80
1,459 09
1,468 94
1,095 00

EEPORT

ON THE -FINANCES-.

429

No. 59—Continued. .

Districts.

"

Bath—Continued

Portland and Falmouth.

Saco..-.-..

Kennebunk.
York.......
Belfast

' Occupation.

o a
o
6
^

•

Inspector
'
do
do..
:....do
...--.,...
do
,..-.
do
'
--.
Boatman
,
Collector
:
•...-,
Deputy collector and occasional weigher,
gauger, and measurer
'.
Surveyor
Weighers, gaugers, and measurers
Inspectors
Occasional inspectors
......do
:
Night inspectors..-. -.
Clerk
...do
Porter
-.
Boatmen
i,
Collector
Inspector.
«
-.
do
...-.:
Aid to the revenue
•....
Collector
Deputy collector, inspector, &c...Inspectors
Collector
'
Deputy collector and inspector . . . - Inspector
^
Collector..
-..
Inspector

. -do

Bangor

Portsmouth ,




1.....

do
.....do............^
Weigher and measurer
.....do...,
do
Collector.
--....Deputy collectors and inspectors
.....
Deputy collector and inspector, weigher,
gauger", &c
Weigher, gauger, and measurer
Collector:
.:
Naval officer..
Surveyor
Deputy collector and inspector
do...
do.
Inspectors
do.......
.----.do
do
......do..
Occasional inspector
.:....do
:.. »
.:...
,.......,.do....
:

$600 00
547 49
397 49
350 00
250 00
247 49
300 00
3,000 00
' 1,500 00
1,473 62
1,500 00
1,095 00
1,095 00
592 00
110 00
650 00
155 00
' 350 00
300 00
. 378 82
500 00
. 386 50
56 00
204 94
600 00
56 00
274 81
200 00
. 120 00
689 90
1,095 00
1,089 00
730 00
712 00
253 45
80 58
1,924 24
. 1,095 00
1, 386 67
978 04
472 37
374 77
403 23
730 00
200 00
1,095 00
51)0 00
360 00 >
300 00
118 56
730 00
547 50
100 00

430

REPORT

ON

THE

FINANCES.

No. 59-—Continued.

Districts.

Occupation.

1'
Portsmouth—Continued.
Vermont

-„..„o.oo...

Newburyport.

Gloucester...... c

Salem and Beverly.




Inspector and measurer
Weigher, gauger, and measurer .
Collector...."
,
Deputy collectors and inspectors
, - - . . . do. - -1
do.. ^ . . . . .
.do
do
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.do.
.db.
......do.-.do.
,.,.-.do
Deputy collector ,
Inspector : . . . ^ . .
,
do..-..-..do
do
„,
do
..,
.-...do-....
Boatman. -,
=
do..
'.
do
do
Porter for public warehouse . . . .
Collector.....'..
Naval officer
Surveyors
«.='...
Weigher and measurer . . . ' , . . .,
Gauger and inspector. - Inspector
=
do.....
......do..-..
-.
Occasional inspector
Boatman
-.
Collector.
Surveyor
Inspectors.
.do.-..
......do..
,
Weigher, gauger, and measurer ,
..•
do
do
Boatman...o
,
Collector. — ..
....
Deputy collector.
^..
..
Clerk
_
Naval officer
..'...
Surveyor
do.-...
XUSpeCuOrS. ooa 0.0000 ^a . . . . a a aac

$1,261 65
733 90
1,090 84
548 00
227 50
718 75
150 00
375 00
500 00
416 66
360 00
60 00
150 00
30 00
90 00
140 00
180 00
160 00
500 00
500 00
233 33
30 00
240 00
200 00
26 67
20 00
180 00
240 00
200 00
75 00
397 78
C^; 150 00
.250 00
522 99
664 66
678 00
660 00
200 00
162 00
320 00
1, 050 38
250 00
1, 095 00
300 00
150 00
740 77
792 39
230 00
1,906 35
1,000 00
930 00
1,276 55
1, 020 69
357 77
1,095 00

REPORT ON THE FINANCES.

431

No. 59—Continued.

Qj

Qj

Districts.

Occupation.

Salem and Beverly—Continued.

Inspectors.
.....do...
do...
.do.
.do.
.do.
.do.
Weighers and gaugers
Measurer
do.Boatmen
Laborer and assistant storekeeper.
Collector
,.-..
Surveyor
Inspectors
.'.,.
\
do
Gauger
Measurer
Boatmen
Boatman...Collector
Deputy collectors
Cashier
,
Assistant cashier ..
Clerk
....do..
.-..do
...do...
,...dol
«
•
....d(f............ ..:
....do
^
Superintendent of custom-house.
Messenger
•
...do

Marblehead..

Boston and Charlestown.




p ^
P( o

$864 00
849 00
858 00
876 00
468 00
453 00
• 333 00
1,500 00
799 66
5 11
300 00
547 50
772 94
425 25 .
365 00
182 50
48
61 93
150 00
100 00

6,400
2,500
2, 500
1,400
1,500
1,400
1,300
1,200
1,100
1,100
900

00
00
00
00
00
00
00
00
00
00
00

1,200 00

800'00
540 00

Naval office.
Naval officer
Deputy naval officer .
Clerk.....o.,
....do
....do
..
Clerk and messenger.

5,000
2,000
1,500
1,200
1,150
700

00
00
00
00
00
00

Surveyor's office.
1
1
1
• ' 1 ^

1
9
4
7"
.56

Surveyor
*Deputy surveyor.
Clerk
.
..do
Messenger.
Weighers „ Gaugers —
Measurers.
Inspectors.

4,900 00
2, 000 00
1,500 00
1,000 00
700 00
1,500 00
1,500 00
1,500 00
1,095 00

432

REPORT

ON THE

FINANCES.

No, 59—Continued.

Districts.

HH

PH

Occupation.

Qj
^
PH O

a ~©

o
Boston and CharlestownContinued;

1
2
21

Inspector
Deputy collectors andinspectors.
Night inspectors
Night watchmen

$800
700
600
600

00
00
00
00

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

00
00
00
00
00
00
00
00

Appraiser's office.
Appraiser at large
Appraisers
Assistant appraisers
Clerks
....do.....
...-do....:
....do
Special examiner of drugs. =
Public warehouses.

Plymouth.

Fall River.

Barnstable ,

New Bedford..




Public storekeeper
Assistant storekeepers
do
do
—
Clerk
-.,
-..do
...do
...do
Collector
Inspector
,..-do.....
.---do
^.
..--.
....do
..-.do
Weigher.—
...-.Measurer......,.,.
'-.,
Collector
Deputy collector, inspector, &c
Inspector, measurer, and weigher
...:.-do
...do
Measurer and weigher.,
Boatman
Collector
Deputy collector, inspector and clerk.
Deputy collector and i n s p e c t o r . . . . . . .
do
do--...
.----.do..-.do.-.-.--. —... do
-do
Inspector
do
do-...
--....
.do-.
.......-,
......do
...:,
...»
do
Deputy collector and inspector
Collector.
---r —'
Inspectors....."
9»»-.-«> «..»»«..>o.-

1,400 00
1,400 00
1,100 00
1,095 00
1,400 00
1,095 00
• 900 00
8()0 00
619 00
1,095 00
800 00
600 00
300 00
y 160 00•
179 00
12 00
982 61
979 84
627 60
385 54
240 88
360 00
1,779 36
936 00
500 00
685 00
688 00
635 00
535 00
•454 00
600 00
410 00
442 00
358 00
838 00
3,000 00
1,095 00

REPORT ON THE

FINANCES.

433

No. 59—.Continued.

<D Qj

Districts.

Occupation.

New Bedford—Continued.

Clerk
,.........-Inspector, weigher, gauger, and measurer.
Inspector and measurer
•
.....do...
.-...-....
Inspector
...
.....do
do
.do.
Aid to the revenue
......do
L
..-do
........---..-.
Boatman
Collectpr
Deputy collector and inspector.
do .
. . . . . . . . . do - . - - .
Inspector
-.
do
Temporary inspector
—
do..-do
...-.
Collector.
.
Inspector
P
:do
Boatmen ..'
Collector
-:.......
Clerk
,.,
:
Naval officer
Surveyor, Providence
-Surveyor; East Greenwich . . . . .
Surveyor, Pawtuxet
Inspectors, coastwise -.
Inspectors, foreign
'.....
Inspector, P a w t u x e t . . . . . . . . .
Inspector, Pawtucket... i
Inspector, East Greenwich.....
Weigher
Gauger....
Measurer
do
Boatman, Providence. ..^ - Boatman, Pawtuxet
Boatman, East Greenwich.
Collector..
Inspector
-^
----.do
do
Temporary inspector.
do
..---.do.-...
do..
Gauger
.- .....do
.....o
Assistant storekeeper.
Surveyor..^... .^
do...... .....,„..-J-

Edgartown.

Nantucket.

Providence.

Bristol and Warren.,

Ex. Doc, 2 - ~ 2 8



$800
1,450
1,063
426
300
99
102
135
252
92
42
420
854

00
79
79
47
00
00
00
00
00
00.
00
00
20

1,004 74

600 00
730 00
1(3 43
177 00
96 00
21 00
669 76
1,095 00
730 00

150 00
1,665 97
600 00
796 99
787 52..
250 00200 00^
547 50
462 50
450 00
300 00
300 001,000 00-

573 72.
1,284 29
643 69.
300 00
300 00.
132 00
' 483 13
549 00
546 00

420 oa
156 00
132 00
51 00
42 00
262 80
74 64
547 50
338 21
,311 69-

434

REPORT ON THE FINANCES.'

No. 59—Continued.

Qj

CO

PH

>-»

Occupation.

Districts.

PH O

• g o
^2;

Bristol and Warren—Continued.
Newport
•

Middletown-

• New London.

New Haven.

Fairfield.




Boatman
do...
Collector...
Naval officer •
Surveyor
do
do...
.-......-.
Deputy collector and inspector
Inspector
.....do
.....do
do
.----do
do.......:....
do
.....do
Weigher
•.. Gauger
..--.
Measurer
..-_..
Night-watch
.".
Boatman.-.--.
.
.....do
Collector
Surveyors
Insipectors
do
,
Collector
^..
Surveyor
Inspector, -weigher, gauger, and measurer.
do
:
1 . . . . . . . do
Inspector
.do
,
do.
,
Boatman
.^?.
Collector..
Surveyor
:
.Deputy collector and inspector
Storekeeper
'.:
Clerk
Inspectors
..--..do.-.
do
Inspector, weigher, and measurer
Inspector, gauger, and weigher.
Aid to the revenue
do
...-'...-.
Day and night inspector.
Night inspector
do.
..-.--do
......do.....
Boatman.-,--.
Collector
Inspector, measurer, weigher, and gauger.
.-- = -.do...--0 .

o.

d o . . - - .- = --

$216 00
54 00
803 26
497 22
461 98
250 00
200 00
549 00
556 00
546 00
400 00
267 00
240 00
213 00
159 00
118 45
118 17
231 00
130 64
24 7 5 '
345 00 •
144 00485 33.
350 00
500 00
300 00
1,968 08
220,46
650 00
'654 23
60()

(JO

250 00
100 00
300 00
3,000 00
850 13
1,095 00
500 00
274 70
1,095 00
60 00
72 00
1,500 00
1,500 00
48 00
. 142 00
880 00'
180 00
150 00
164 00
46 00
300 00
1,132 00
1,163 28
169 00

o.
REPORT

ON THE

435

FINANCES.

No. 59—Continued.

Occupation.

Districts.

Fairfield—Coutinued.
Stouington....;

Sackett's Harbor..

Genesee..

Oswego.

Niagara....




Inspector, measurer, weigher, and gauger.
Night-watch
-..'...'
-•
,
Collector
.- - . . . .
Surveyor
In."-pectors
Boatraan
do-.
Collector
Deputy collector and inspector
.
do
...... o
do
. . . . . do
do
do
do...
.....do
do
Aid to the reve.nue
,.
Night-watch
'
.....do.
Temporary inspectors
do..
Boatman..
.-.
Collector
...
Deputy collectors
Aids to the revenue
......do......
do
......do
Collector
Deputy collector
do
..........'
Inspectors
do
do. ,
.---.do.
,
do.
Clerks......do. ...
...-do..-.:
........
Warehouse clerk
Night-watch
,..--.do;
do.
'.
Aids to the revenue
-.do. . - . . - .
Boatman
-.Collector 1
Deputy collector and inspector.
.do. .
do......
, . . _ . . do
— do
,
do.
- -. do..
. . . . . . d o . .--,
.do.
Inspectors
Aid to the revenue.
do.
Deputy collector and aid to the revenue .
Nig:ht-watch
Clerk

o.-oo..

.$69 00.
14 00 •
969 05
150 00
500 00
, 216 00
144 00
, 748 07
730 00
640 00
412 50
300 00
250 O'O
182 00
412 50
275 00
730 00
547 50
225 00
781 40
730 00
321 00
547 50
365 00
180 00
961 84
.

1,000 00
293 83
730 00
500 00
300 00
365 00
410 62
- 730 00
658 00
• 600 00
612 00
365 00
312 .00.
177 00
416 00
402 00
300 00
1,359 14
. 794 00
730 00
400 00
- 365 00
364 00
730 00
648 00
122 00
182 00
365 00
440 00

436

REPORT

ON THE

FINANCES„

No. 59—Continued.

Districts.

Occupation.
U-, P,

°a
Buffalo Creek.

Oswegatchie.

1
1
3
1
1
1
1
1
1
2
1
1
5
1
2
1
1
1
1
2
2
1
1
1
1
• 2

Sag Harbor..
New York...




1
.2
1
1
6
1
1
1

i
6
1
13
8
64
10
5
1
2
2
1
2
4
1
1
6
1
1
2

Collector.. Deputy collector .
..--..do-. „
do. . . . . . o . . - . - . . - - - . . -

.-.-.-do
----..do
Inspector
'..
do
.---..do
o
do. - .
Aid to the revenue... ......dp.
Night-watch...
Boatman
Clerks...
-.....--.....
Collector
Deputy collector and inspector.
......do
o
.do
.--,--. do... - -. do
..
do
do...-..-

do. o . .

do..O.-O

.do
."^do
-Inspector
.Watchman
Aid to the revenue.Oarsmen and night watch
Collector—
Coastwise inspectors. - Inspector.
Collector.
Deputy collectors
Auditor
'.^
Assistant auditor
Cashier
.-..
Assistant cashier... Clerks
. — .do.
.-..do.
:
....do. .,.-..-.do
.-...
....do.
.-..do.
....do.
....do.
....do
:
Keeper ofthe custom-house..
Watchmen
-..
do.
-.
Fireman
.,.--.
Porter
....do
Messenger
do
-...-..
......do. . . . . . . . . . . . . . . . . . . .

$1,954
1,000
500
7.30
557
250
1,000
683
540
825
• 683
500

23
00
00
00
00
00
00
00
00
00
00
00

730 OU
300 00

775 00
1,460 10

900 00
500 00
'
450 00
400 00
463 75
547 50
730 00
730 00
730 00
240 00
639 80
122 00
48 00
6; 340 00
2,500 00
4, OOO
' 00
2,500 00
2,500 00
2,500 00
1,500 00
1,400 00
1,250.00

ir^O 00
1,000
900
800
700
. 600
• 500

00
00
60
00
00
00

1,000 00

625
547
456
480
360
600
". 400
300

50
50
25
00
00
00
00
00

REPORT

ON THE

437

FINANCES.

No. 59—Continued.

Districts.

©

Qj

Occupation.
p

^

a^
o

<»

Naval office.
New York^r-Cpntinued




1
3
1
7
3
5
20
4
3
3
1

Naval officer. . . . - - . .
Deputy naval officers.
Clerk
.-.-.
....do
.-..do. . . - .-..do. .
....do. ,
....do. .
.-..do. .
,...do. .
Porter.,

$4,950
2,000
1,500
1,400
1,200
1,050

00
00
00
00
00
00

1,000 00

- 900 00
800 00
400 00

500 00

Surveyor's office.
Surveyor* and inspector.
Deputy surveyors
Clerk
odo.
. . . . d o . ..--.do
....
....do.
..--...
Porter aad messenger.

4,851
2,000
1,200
1,100
1,000
800
. 700
600

00
00
00
00
00
00
00
00.

Appraisements.
1
3
5
6
. 9
1
9

General appraiser
Appraisers
Assistant appraisers
...
Clerks
-.
.-..do...-.:
..--...
....do
do . . . . - • - . o

-., — . - - .

.-..do
.,.--.
Storekeeper's clerk
-.
-do.
......do
Special examiner of drugs .
Laborer
.do.
-do.
-do;
-do.
109-do.
4
-do.
4
.do.
1
-do.

~ 4
1
• 4
2
1
1
4
2
1
2

2,500 00
2,500 00
2,000 00
1,300 00
1,200 00

1,150
1,000
800
1,200
1,000
900

00
00
00
00
00
00

2,000 00

936
. 800
780
728
702
• 650
546
520
416

00
00
00
00
00
00
00
00
00

2,500
1,800
1,500
1,400

00
00
00
00

Puhlic wareliouses.
Deputy eoliector and storekeeper .
Warehouse superintendent.
Warehouse register..- —
Assistant storekeeper . . . . . .
..

438

R E P O R T ON THE

FINANCES.

No. 59—Continued.
o

CO

-fj

C

o

Districts.

Qj rz}
p., O

p

'

O Sl,

PH O

a =«
§
®
o

^2;

Champlain.

Cape Vincent.

'Perth Amboy.




3
71
1
1
3
56
1
16
2
58
19
18
17
2
193
1
.75
4
1
2
IS
1
2
1
1
1
1
2
1
1
2
1
6
4
5
1
1
1
1
3
2
2.
2'
3

11
«;p

d a
^

New York—Continued..

p

O O

Occupation.

Clerks
.-..
'.
..--do..o
-.
...-do
o
.-Captain pf the watch
-Lieutenants of the. watch.
Watchmen
. -.
Day watchman
.,
-..-..
Laborers —.
do
do
Weighers
:
Assistants
--.
Gaugers
Assistants
Measurers
Assistan ts to markers
.-...
Inspectors.,.
Inspector on Long Island
.-0,0....,
Night inspectors
,
Measurers of passenger-vessels
,
Watchman'in assistant treasiarer's office..
do
-. do ..'
Bargemen
Deputy collector and inspector at Albany.
Inspectors..
Surveyor...:
Deputy collector and inspector at Troy
Surveyor
•
,
Collector and inspector..\
..,
Deputy collectors and inspectors
,
Deputy collector, inspector, and clerk. —.,
Deputy collector and inspector
,
. . . . . do
—... do
—
do
do
•.
do..-..;
.do
Deputy collectors and aids to the revenue
do
do
--,-...
Boatman
L
=
do
do.....
-.
—..
Collector
Deputy collectors and inspectors
,
do
.do
. . . .^
do.--.
do
--,....
do
do
Aids to the revenue.
Temporary inspeetor.. Boatman.
Collector
,
Deputy collector
Inspector at Long Branch
Inspector at Tom's River
•
----Inspector at South Amboy
Inspector at New Brunswick
Inspector at Perth Amboy

$1,200 00
1,000 00
800 00
800 00
650 00
547 50
650 00
780 00
730 00
650 00
1,485 00
480 00
1,485 00
480 00
1,485 00
600 00
1,095 00
' 730 00
547 50
989 00
912 50
547 50
600 00
1,095 00
1,095 00
150 00
1,095 00
250 00
. 1,050 71
• . 750 00
600 00
600 00
500 00
550 00
. 400 00
600 00
400 00
120 00
180 00^
240 00
1,014 00
730 00
547 50
365 00
160 00
547 50
, 547 50
300 00
1,121 36
600 00
. 651 00
594 00
399 00
501 00
600 00

REPORT ON THE

439

FINANCES.

No. 59—Continued,

Qj

O O
.r-> aa

O
>»

PH

Occupation.

Districts.

•

® ^
PH

O

a ta

S «

o
Perth Amboy—Continued
Brirlgetown.. —
Burlington
—.....
Great Egg H a r b o r — . . Little Egg harbor . . . . . . .

1
1
1
1
1
1
1
]

Newark.. — .

Camden...-.
Fhiladelphia




1
1
2
1
1
1
1
1
1
1
2
1
1
4'
3
12
1
1
2
1

Surveyor at New Brunswick..
Collector and inspector.----.
do
do
Collector
:.,
Inspector
. . - ! — .-Occasional inspector
. -.
Collector.........--...
Inspector
- - -,—..
,
do. do.
•
,
do.
......do
-.....,
Collec.tor
Deputy collector and inspector.
Inspector, weigher, and gauger.
Boatman
Surveyor
Collector....
Deputy collectors
Cashier . . . . . . . . ^
..
Clerk..........
..-do
.do.
.do.
Keeper of the custom-house . . . .
Messenger
Watchmen at the custom-house.
Laborer

$150
. 465
283
445
365
6
402
2.25
69
33
24
.
30
800

00
40
50
52
00
00
49
00
00
00
00
00
50

720 00

524> 00
42 50
384 13
6,065 31
2,500 00
1,600 00
. 1,300 00
1,200 ,00
1,100 00
1,000 00
800 00
600 00

547 50
547 50

Naval office.
Na;val officer
Deputy naval officer.
Clerk
.-.
....do
Messenger'
—'.

5,000 00
2, 000 .00
1,200 00
1,000 00
. 600 00

Surveyor's office.
Surveyor
Deputy surveyor.
Clerk-..-.....
.---do
Messenger

4,500
2, 000
1,200
1,100
600

00
00
00
00
00

Appraisements.
General appraiser.
Messenger to general appraiserAppraisers
-...'.
Assistant appraisers
Examiners
Clerks.......
Sampler.....
Packers
..,

2,500 00
547 50
2,500 00
2,000 00
1,095 00
1,000 00
730 00
730 00

440

R E P O R T ON THE

FINANCES.

No. 59—Continued,
fl p
O o

^H rcJ
©
©
P H P>>

Districts.

O

il

Occupation.

«4-. " G H

*55 .P
PH O

a^
Messenger.Special examiner of drugs

Philadelphia—Continued.

$600 00
1>000 00

Appraisers' stores.
Assistant storekeeper.
Clerks
--..
Warehouseman
-..
do.
:
Watchmen.,

90O
900
638
547
547

00
00
75
50
50

Public warehouses.
Superintendent of public stores
Clerk to superintendent of public stores.
Assistant storekeeper
..
Clerks
-..-..
Warehousemen
-Watchnien o . , . .
.-

1,500 m
.1,000
900
900
638
' 547

00
00
CO
75
50

J,48'5
1,200
730
540
3,485

00
00
00
00
00

Weighers, gaugers, measurers, inspectors^ S^c.

Presque Isle
Pittsburg . .
Delaware . ,

Baltimore.




- 1
3
1
6
2
. 1
1
1
40
1
1
26
6
8
1
1
1
1
4
1
1
1
1
1
3
1
1
2
1
1
1
2
3

Weigher
Assistant weighers
.'.
Foreman to assistant weighers . .
Labprers to assistant weighers...
Gaugers
".
Measurer..-Assistant measurer . . - . . '
do
Inspectors
-...
. - -. Captain of night-watch
Lieutenant of night-watch
Night inspectors
Night watchmen on wharves
Revenue agents . i
Revenue agent at Bristol
-Kevenue agent at lazaretto
Revenue agent at Chester
Revenue agent at Marcus Hook.
Bargemen
Night boatman
Collector
Deputy collector and inspector...
Surveyor and inspector....'
Collector
'
Inspectors
—
.do
. . . . . . d o . ..•

-...^

Messengers
Collector
Deputy collector
Cashier ..•
Clerks
--........
do. -.0, . . . . . k

-- ..

..

1,485 00
1,485 00
3,.200 00
1,095 00
800 00»
650 00
547 50>
547 50
912 50
.547 50
• 547 50
547 50
547 50
547 50
547 50
376 76
730 00
1,741 .36
977 61
1,095 00
800 00
500 00
365 00
6,000 00
2,500 00
1,500 00 ,
1,200 00
1,100 00

REPORT ON THE

FINANCES.

441

No. 59—Continued.

U Tj
O O
P - fc>>

Districts.

Baltimore—Continued.

Annapolis..,.. o = .

Occupation.

1
1
1
3
1
4
1
27
2
2
26

Clerk..
...do. ,
:..do. .
...do. .
...do. ,
Porter .
Inspectors
Captains
Watchmen
..--.do
Boatmen . . . .
Storekeeper
......do
.-Assistant storekeeper.
Clerks.--Porters
Weigher . .
Deputy weighers
do...
Gauger. Measurer
Deputy, measurer
......do
Appraisers
......
Examiner and clerk...
Clerk
•
....do....
Porter
.j---.
Naval officer
Deputy naval officer . .
Clerk...:
Messenger
Surveyor
Clerk..
Messenger
Appraiser general
Storekeeper at lazaretto. . . . . . .
Collector
i
---.
' Surveyor -:
. . - - - • d o . - - - -

Oxford . . . Vienna
Town C r e e k . . . . . .
Havre de Grace..
Georgetown, D. C




--•

do
..../..
Collector. '.
Collector
Deputy collector, &c
Surveyor
.--...
Surveyor, &c
-..
Surveyor, &c
--Collector...
— > - . .Deputy collector and inspector.
d o . . . . . - . . - - - do
...
Temporary inspector
Clerk.---.
Weigher and gauger...-...".-.

$183 33
1,000 00
- 219 44
900 00
850 00
553 63
547 50
1,095 (0
730 00
. 648 75
547 50
.540 00
1,150 00
1,095 00
626 00
1,000 00
547 50
1,500 00
1,000 00
720 00
1,500 00
1,500 00
1,000 00
626 00.
2,500 00
1,400 00
1,000 00
730 00
547 50
5,000 00
2.000 00'
1,000 00
600 00
4,500 00
1,000 00
547 50
,2,500 00
365 00
150 00
291 98
. 250 00
200 00
150 00
473 20
217 29
365 00
295 00
150 00
. 140 50
1,230 77
821 25
820 00
200 00
'500 00
423 00

442

REPORT ON THE

FINANCES.

No. 59—^Continued.

c^ 9
o

t - ITS
Qj -V

Districts.

Occupation.
P, o

^
Eichmoa •

Norfolk and Portsmouth.

Tappahannock.

Cherrystone
Yorktown ..,
Petersburg .\

Alexandria.

Wheeling
.
Yeocomico . . .
Camden, N . C

Edenton
Plymouth, N. C.




Collector -.
Deputy collectors and inspectors.....,..,
Inspectors, weighers, and nieasurers
Gauger
..,.-- -..
Collector.
Deputy collector, inspector, & storekeeper
Clerk..-'
- . Naval officer.
,
Deputy naval officer . . -'.
-.,
Inspectors
Aids to revenue
,
Weigher and gauger
—
Measurer
Watchman and porter
,
Boatman
—
,--..'do
--..
Surveyors
-........."
,
do......
Collector
,
Deputy collector and inspector
. ...-.
Surveyor
,
do
do..
......do^
'
,
...do
Collector
-^
Surveyor . . . —
-—
Collector
'
—
Surveyor
Collector
Deputy collector
do--..-..-...
.-..
Weigher, gauger, and measurer
,
Surveyor
.Inspectors
--Occasional weigher
,
Aids to the revenue
Collector
Deputy collector.
-.
—.
Surveyor
.'
Inspector
- . — 1.
do...
...--Weigher and measurer
.
Ganger..
.,
Surveyor
•--.--.
Surveyor and inspector
Collector
Temporary inspector
--.,-.
do.
..-.dp-.
Appraisers
Guard... - —
" Collector .
'- do
--..
Surveyor . i
—.......

$3,400 00
1,095"00
1, 095 00
.148 20
2,020 34
1,095 00
500 00
935 96
730 00
1,095 00
^ 34 00
1,015 07
686 28
455 50
330 00

\
'

192
•250
545
459
300
345

00
00
30
75
00
70

188 00"

307
277
164
308
422
437
256
1,208

50
50
80
97
30
05
60
60

730 00

21
1,50()
500
1,095
375
199

53
00
00
00
00
00

1,097 42

1,095 00
300 00
1,095 00
. 743 00
1,500 00
17 76
869 13150 00
824'98
336- 04
312 77
18 00
13 50
18 00 .'
344 25
529 97•
150 00

REPORT ON THE

FINANCES.

443.

. No. 59—Continued.

p p
o. O

O cp
PH >»

Occupation.

Districts.

'•§ 2

^^

P c3

§ *
O

Plymouth, N. C—Cont'd
Washington
Newbern
Ocracoke

Beaufort, N. C . . . - Wilmington, N. C.

Charleston

Georgetown, S. C
Beaufort, S. C--..
Savannah
--..'




10

Inspector, gauger, weigher, &c ,.-^Collector
.,
"..
Deputy collector
'.
Temporary inspector -.
Collector
Inspector, gauger, weigher, &c
Collector...
:--Deputy collector and inspector..-.-~
do
do
'. -.
Revenue boats at Ocracoke inlet'....
Revenue boats at Hatteras inlet
Collector ...
Inspector, gauger, weigher, and measurer.
Collector
Naval officer
Surveyor
.•.-.-.
Weigher and gauger
— .....Inspector . . .
Temporary inspector
..,..-,
do
- - . . . ..----..
. . . . do
:.-.
Messenger
Boarding officer . -..--..
,
Boatmen
-,
Collector,. ,
-.
..,
Naval officer..--.-...
- -.
Surveyor .
Deputy collector
Clerk...
.:....,
...do
--:
Deputy naval officer . - Clerk..-...:
....do.
Weigher
..,
Ganger..
Measurer
..
-:..,
Inspectors
,
Appraisers
,
-,
Boatmen
--Messenger
Porters
,
Collector
.
.-,
Deputy collector . . -..
Collector..
.
.
.....do.....
Deputy collector
Naval officer...
-,
Surveyor
-.
Clerk
...do.-.-.
Storekeeper
Inspectors...
....
Appraisers...........
Appraisers' porter....
Custom-house, porter ,

$104,65
5R8 50
317 8950 04
315 85
_ '329 54
1,039 90,
357 33
360 00
240 00
180 00

346 78
' 99 00
2,955 00
730 00
735 42
1,500.00
600 00
715 80
' 494 45
' 420 00
225 00
- 480 00
"^ 240 00

6, 072
2,630
1,945
1,500
1,400

85
00
55
00
00

1,300 00

1,000 00
1,000 00
900 00
1,500 00
970 69
1,500'00
1,095 00
1,500 00
360 00
365 00
200 00
606 79
125 00
253 70'
2,180 20
1,450 00
924 61
873 34
1,100 00
800 00.
. 800 00
1,095 00
1,500 00
360 00
600 00

444

REPORT ON THE FINANCES. .

No. 59—Continued.

Occupation.

Districts.

Savannah—:Contiuued
St. M a r y ' s . . . 0 - . . . 0 0.

Brunswick ,
Mobile

,,
-

Pearl River .
Natchez..-..
.Vicksburg - .
Pensacola...

St. Augustine ,

Key West.

St. Mark's
St. John's.

Apalachicola ,

New Orleans.




Weigher and gauger
I
Boat hands
4
1
Collector
•
,
1
Inspector.
.,.
»
4
Boat hands .,...
......
1
Collector . .o'
1
Inspector
1
Collector...
2
Inspectors and clerks
15
Inspectors
1 .---do
1 ......do
^.-.-.
2
Weighers, and measurers
o.
1
Examiner in aid of the revenue .
1
Collector
1- Deputy collector
1
Collector
:
'.
1
do
1 ..-.-^0.... : .
•
1
Inspector
1
Surveyor
1
Boatman
.^2
Boatmen,
,,-,..
1
Collector
- -..
1
Deputy collector
1
Inspector
6
.Boat hands
.
1
Collector
„
1
Deputy collector and inspector..
1
Inspector
•
1
do..."
^
1
Tempprary inspector . ,
•
1
Collector
'
3
Inspectors
4
Boat hands
1
Collector..-.
.-...
3
Inspectors
-I
Surveypr
.:.
2
Boat hands
,
• -.
2 .-.-do..-.
1
Collectpr...... .-1
Inspectpr
]
do....
1
Weigher and gauger
1
Collector
2
Deputy collector
4
Clerks
'
3 ....do
,
7 ....do......
o.
5 ....do......1
..---......
2 .....do..--^.....
. '1 Porter
--....
76
Inspectors.
'.
2
Aids of the revenue
5
Supernumerary night inspectors.

M,500
380
706
.200

00
00
61
00

16 00

'457
• 248
6,212
1,500
1,095
819
597
1,500
708
327
250
500
500

37
00
21
00
00
00
00
00
00
77
00
00
00

1,090,00

1,095
300
267
300
608
730
. 500
192
1,552
1,095
1,095
550
87
780
1, 095

00
00
50
00
00
00
00
00
02
00
00
00
00
00
00

300 00

J,592 00
730 00
• 300 00
180 00
144 00
1,313 11
1,095 OO
819 001,500 00
6,400 00
2,500 00
1,800 00
1,500 00
1,400 00
1,1.00 00
1,000 00
730 00
1,095 00
730 00
730 00

REPORT

ON THE

445

FINANCES,

, No; 59—^^Continued.

U n3
Qj

©

Occupation.

Districts.

P 03

Q

New Orleans'—Continued.

3
1
1
1
1
1

1

Teche..
Texas.

1
2
1
1
2
4
12
1
1
7
'7
11
2
2
4
2
1
6
1
1
1
1
1
2
]

Saluria.

Brazos de Santiago.

Miami.

Sandusky ,

1
1
1
1
2
2
2
1
1
2
.8
3
16
1
3
1
1
1
1
1
2.
1
1




Gaugers
-. -.
Weigher
^.. .Deputy weigher
—
Measurer.... —
—.
Deputy m e a s u r e r . . . . . :
Naval officer
--..
Deputy naval officer
Clerk in naval office
-.
..do
-.....---.do
--.......
Surveyor
^
-'.
Deputy surveyors
i
- -.Boatmen
Boatmen at Balize and Southwest
Storekeeper
—
.'Deputy storekeeper
Warehouse clerks
.-- -.
Warehouse laborers.....
,-...do.-...-:
^...Appraisers
Assistant appraisers
Examiners
Clerks....
Messenger.
Laborers
•---*:
• •--Collector.
Depu-ty collector and inspector...
Collector
•
Inspector
do..-.
..:.
Deputy collectors
Surveyor
— -.
Boarding inspector, weigher, &c..
-Clerk...-....-....^...
Boatman .--'-.:
—Collector .-- .-. - Survevors . - - do.:
-..-......
Deputy collectors and inspectors .
d o . . . . . . .- — -.do
Collector
.:..
-....
Deputy collectors and inspectors.
,
do........
do
.. ...
Inspectors.....
Mounted inspectors
^..
Storekeeper
-.Clerks
Boatman
-.
Collector
.-..
Deputy collector and inspector.
do....l
do...'--. .
..
do
......do.----. .
Collector.
Deputy.collector and inspector.

$1,500 00
I, 500 00
1,200 00
1,500 00
1,200 00
5, 000 00
2, 000 00
• 1,400 00
1,200 00
900 00
4,500 00
2,000 00
720 00
360 00
1,500 00
1,095 00
1,200 00
660 00
600 00
2", 500 00
2, 000 00
. 1,400 00
1,095 00
900 00
600. 00
1, 037 60
276 00
• 1,750 00
1,095 00
726 00
1,000 00
1,000 00
1,200 .00
1,000 00
420 00
1,250 00
500 00
600 00
1,000 00
500 00
1,750 00
1,000 00
800 00
800 00
610 25
800 00
800 00
480 00
420 00
339 49
800 00
433 46
200 00
. • 409 04
800 00

446

REPORT

ON THE

FINANCES.

No. 59—Contiriued.

Qj
PH

Qj
t>>

Occupation.

Districts.

Sandhsky—Continued.
Cuyaboga.--.-

-,

Cincinnati..
Detroit,.-'.

Deputy collector and inspector
..
do
do
Clerk.....
•
Collector
Deputy collector
'
Inspectors
do
.-.
, ..
Clerk
.............
Surveyor and inspector
'.
Clerk
..,
.-.do..........
-,
Collector
...
»
Deputy collector
•.,,
..-..do
.'.
do
do
do......
;...-d0...

Michilimackinac .
Chicago

Milwaukie..-.
Oregon . . . . o .
Puget's Sound,

Umpqua
San ITranbisco...




Inspector.----.
-.
,
Inspector, weigher, and gauger
Inspectors and clerks
,
2
2
do...
8
Inspectors
6' . - . - - d o . . . 2
do
-......,
1 ......do
1
do.....
,
1
Collector
•.,. „,
3
Deputy collectors and inspectors
1
.. do
do . —
1
Collector
:
1
Deputy collector and inspector
,
2
.....do
---.do
1
Inspector
-,-...-.-,
4
do
-..--..
1
Collector
-'
,,
,
1 Deputy collector
4
do.
.---..
1
Collector
1
Deputy collector, clerk, and inspector.,
3
Surveyors
1
Collector
-.
1
Surveyor..'
,
3
Temporary inspectors..
• 2^ Inspectors
23
Boatmen
1
Collector
1
Boat h a n d . ' - . 1
Collector
J
1
Appraiser general
2
Appraisers
,.
2
Deputy appraisers..
.
1
Cashier
...o-oo..
1
Storekeeper
»
2
V / l O X JtvO

o a n *

9 a a m o a o o

o o o o o o

o o o o o o

o o o o

c

$300 00
200 00
365 00
731 45
1,000 00
600 00
240 00
600 00
3.000 00
'1,200 00
600 00
1,618 42
1,000 00
480 00
360 00
240 00
198 00
120 00
858 00 858 00
600 00
' 305 62
360 00
240 00
265 80
180 00
150 00
835 88
300 00
400 00
1,250 00
866 67
360 00
600 00
258 50
1,250 00
720' 00
360 00
3, 000 00
1,000 00
1,000 00
1, 077 62
• 1,000 00

12 66
819 00
109 46
1,012 39
385 00
10,400 00
6,000 00
6, 000 00
3,666 50
•4, 000 00
3,334 00
3,800 00

REPORT .ON THE

447

FINANCES.

No. 59—Continued.

<D

PH

Districts.

C^

^a

San Francisco—Continued.

2
2
7
21
3
1
5
14
1
17
"85
2
8

Sonoma..

Occupation.

fi -33
E* CD

Clerks . ..-.--.....-Assistant appraisers
Clerks........
--...
....do......
:
...do .--.....
...-,.-Watchman arid superintendent of laborers
Messengers
Watchmen

Laborer
-...do...
Inspectors
- -. - Weighers, nieasurers, and gaugers.
do....
...dp
Measurer
Surveyor
-J
Deputy surveyor
-Clerk
...
...do.....
-do
Messenger and porter
Naval officer
—
Deputy naval officer..... 1
- -Clerks
.1
-..-do.
-...
....do
• Porter and messenger. —
.-..-..Collector .-.
•
-..,.Deputy collectors
......do
.......-Inspector......
......do
......-;....
.do.:
do. . . . . . o . . - . . . - - .

San Joaquin

Sacramento

San D i e g o . .

Monterey...

Minnesota
Louisville - . .
Nashville.Memphis,

.....'.




o o
13 ?°
§ P^
S
P< -P
o

Qj

O

-

Boatmen.
Weigher and gauger
Collector .1
•
:
Deputy cpllector
.Inspectors
-.-.
Collector . . . . . . . .
'.
Inspectors ..•
--i
...
.do...
....--.....--Collector
..,.......'
Deputy collector
- -'-...
Inspector
Surveyors . . i . .
Collector - ^
-- Deputy collector
-.
Inspector
.'.-...
<do
,
..----....
do:
-...:
Collector
Deputy collector and inspector
-...
Surveyor, &c
do . . . . - - - - . . . . . . do
o.,o

$3,600 00
2,739 50
3,200 00
2, 710 .57
2,14566

- 2,160 00
. 1, 432 40
1,502 07
900 00.
2,215 82
2,161 35
3,6jJ0 00
3,055 75
2,920 00
7,000 00
4,000 00
3,250 00
3, 150 00
1,300 00
1,800 00
8,000 00
4,000 00
3,600 00
•3,300 00
3,000 00
1,-560 00
3,147 65
2,9.20 OO
2,374 00
2,190 00
774 00
642 00
150 00
- 960 00
1,020 22
3,000 00
2,190 00
997 50
3, 000 00
-1,290 00
300 00
3, 000 00
2,920 00
1,524 00
2, OUO 00
3, 000 00
372 00
1,458 00
748 00
142 00
1,200 00
800 00
. 2,702 39
902 06
979 73

448

REPORT ON THE

FINANCES.

No. 59—Continued.

p p
o O

Qj Qj
PH >*

Occupation.

Districts.

p

^

P-'S

P

cci

g«
O
Knoxville...
St. LouiSo

...

Evansville..---...
New Albany
.
Alton
—
Galena
Quincy
Burlington, Iowa

Surveyor, & c .
do......
Aids
Clerk..-.--...
Surveyor, &c..
do . . - . - do
......do......
do
o
.......do

$350 00
3, 000 00
720 00
453 66
610 57
1,249 83
1,776 86
366 25
71 15
350 00
F. BIGGER, Register.

TREASURY DEPARTMENT',

Register's Office, Noveniber 28, 1854.




REPORT ON THE FINANCES.

449

, . No. 60,
CIRCULARS ISSUED SINCE DATE OF LAST REPORT.

GENERAL INSTRUCTIONS—No. 15.

To Collectors of the Customs.
TREASURY DEPARTMENT, December 18, 1853.

S I R : I have reason to believe that there are material defects in the
forms and times of rendering the returns required of collectors .by the
act of the 20th February, 1820, as well as in the mode of entering,
keeping and exhibiting the matter contained in the same in the Register's
oiffice; and desirous to introduce such improvements as may be practicable and may secure greater exactness and promptitude in the exhibits required by the act, my object in addressing you is to obtain
such information and aid as may be conducive to that end.
There is now much diversity on the part of collectors in reporting
the articles imported, and, consequently, delay and difficulty in the
Register's office in assimilating and distribu^ting such articles to recognised species or classes. To remedy this evil, it seems to me to be
necessary for the department to frame a nomenclature of articles; tonotify the list to all collectors for their observance, arid for it to be
varied only by authority, from time to time, as the importation of new
articles, to be reported by collectors, or other circumstances, shall render expedient. To enable the department to construct a proper nomenclature, I will thank you", as soon as may be, to transmit to this
department ^ table, in alphabetical order, showing—
1st. The names of each variety of all articles imported, whether
eriumerated or non-erium.erated, subject to duty, or free.
2d. The commercial or scientific denomination of the general class
to which such variety belongs.
3d. The place of growth, production or manufacture.
4th. The rate of duty, if any, on such article.
• 5th. Such information of the character of articles not in common or
familiar use, and of the purposes to which they are most usually applied, as it may be in your power to' furnish. Appendecl to this list,
you will add a list of such articles as, in your opinion, may be aggregated or classified, for the reasons contained in the proviso to the third
section ofthe act relerred to; and a similar list, and appendix, of thearticles exported. At the same tiine it may be proper to revise and
re-arrange the list of countries to and from which our commerce passes;;.
and 1 will thank you to look into this branch of the subject also, and.
favor me with a table, in alphabetical order, of the places prbper, in
your opinion, to be recognised and established as the places of trade
contemplated by the act in these returns.
It is understood that a difference of practice prevails, likewise, in
respect to the times when the importation is assumed, in the returns,Ex. Doc. 2
-29



450

REPORT ON THE FINANCES.

to take place. With a view to the most proper rule upon this subject,
and especially to uniformity between the difFerent custom-houses, I
will thank you to state what the practice of your district isin this regard; and if your opinion, upon inquiry, sha.ll be in favor of continuing
such practice, the grounds of such opinion.
The same in respect to the time when it is assumed the exports take
place.
I am not aware that any change except in the time of rendition is
required in the present mode of returning, registering, or exhibiting
the tonnage; but if any defect in it occurs to 570U, and you can suggest
an irnprovement, it will be acceptable to the department for you to do
so.
It is proposed that the returns of commerce and navigation shall be
made, as at present, for quarters, but that they shall be made as soon
as possible after the close of the quarter to which the returri refers, instead of being delayed as at this time, for weeks, and even months
together. You will please inform me if the business cannot be so conducted in your office, from day to day, as that the returns may be
made within a period of from one to five days, according to the business of your district.
The last point will be to secure the most ready and exact mode of
keeping and rendering these returns in the several'districts, and of
registering and exhibiting the results at the treasury. The probability
^ is, there is much diversity in the various custom-houses in this particular. Also, you will please explain the mode observed in your office,
sending copies of the forms used, and the reasons that in your judg, ment recommended such forms over others.
I am, very respectfullyj
To the collector of

GENERAL REGULATIONS—No. 16.

To collectors and otker officeo's ofi tke customs.
TREASURY" DEPARTMENT,

Februai'y 14, 1854.
This department has been officially advised of recent attempts to
evade the revenue laws by the clandestine introduction of dutiable
merchandise in the baggage of persons arriving in the Dnited States"
from abroad.
The special attention of collectors and other officers of the customs
is, therefbre, called to the provisions of the 46th section of the act of
2d March, 1799, entitled " An act to regulate the collection of duties
on imports and tonnage."
The said act requires all baggage to be entered for duty, and the
proper oath to be administered.
The baggage must be duly entered as required by said act.
The said act also authorizes the surveyor'ofthe customs to examine,




,0

REPORT ON THE FINANCES.

451

or cause to be examined by the proper officer, the contents of the. baggage, and a report to the collector of the dutiable, articles found therein.
This examination must be made, and the dutiable articles found
therein reported to the collector in writing, without knowledge to the
owner of the baggage, or pers.on making the entry thereof, o f t h e
opinion of the examining officer.
All articles subject to duty found in the baggage, and not mentioned
to the collector at the time of entry, by the person making the same,
will, in accordance with the provisions ofthe 46th section of the act of
2d March, 1799, be forfeited, and the person in whose baggage such
dutiable articles are'found w^ill, moreover, forfeit and pay treble the
value thereof
At ports where there are no surveyors, collectors ofthe custom's will
make, or cause to be made, the examinations of bagga:ge prescribed by
law and these instructions.
The department deems it necessary earnestly to enjoin on all collectors and other proper officers of the customs, the duty of making, or
causing to be made, such examination of articles imported from abroad,
and-purporting to be baggage, as will insure the protection of the revenue, without causing unnecessary delay or embarrassment to persdns
arriving in the -United States from foreign countries.
JAMES G U T H R I E ,
Secretary ofi tke Treasm-y.

GENERAL INSTRUCTIONS—No. 17.

To consuls ofi the United States in the island ofi Porto Rico.
TREASURY

DEPARTMENT,

Fehruary 15, 1854.
SIR: Information has been received at this department, that by an
ordinance of the governnient of the island of Porto Rico, issued under
date of 24th of Sptember, 1853, establishing a legal value upon various
coins, the value of the *'United States silver dollar" is fixed at one
dollar and twelve and one-hnlf cents, as compared with the Macuquino
currency of that island. Under these circumstances, and while said
ordinance remains in force, you are instructed, in granting future consular certificates for invoices of goods made out in the Macuquino currency, to state that twelve and one-half per cent, is the existing rate of
exchange in favor of the.United States silver dollar.
JAMES GUTHRIE,
Secretai-y ofi ihe Treasury.
Sent to GEO. LATIMER, Consulat St. Johns.
• JAMES C . GALLAHER, Consul at Ponce.
F R . W . PRESTON, Com. Agent at Guayama.




452

REPORT ON THE FINANCES.

^

GENERAL INSTRUCTIONS—No. 18.

To collectois and other officers ofi tke .customs.
TREASURY DEPARTMENT,

February 18, 1854.
Collectors and officers of the customs are instructed that iLmportations of teas, the production of China, taken on board American or
Other vessels entitled to the privileges of American vessels, from Chinese junks or boats in the Chinese seas, are considered by this department as importations, within the meaning of the, law, from the country ofproduction, and, as such, entitled to entry free of duty, under
Schedule I of the tariff act of July 30th, 1846.
Whenever, therefore, satisfactory evid^ence shall be presented at the
time of ,entry of any such teas, that they were actually received on
board the vessel in which imported, from Cbinese junks or boats in
Chinese waters, having npver been landed in any other country, you
are authorized and directed to admit the same free of duty.
JAMES: G U T H R I E ,
•
•
Secretary ofi tke Treasury.
Sent to collectors ofprincipal ports,

GENERAL REGULATIONS—No. 19.

To collectors and otker ofiicers qf the customs.
. TREASURY DEPARTMENT,

March 7, 1854.
Your particular attention is called, and strict observance enjoined, to
the fbllowing regulations and forms prescribed for carrying into eflect
the provisions-ol the act approved 3d of March, 1849, " requiring all
moneys receivable from customs, and from all other sources, to be paid
immediately into the treasury, without abatement or reduction, and
for other purposes."
The gross amount of all duties received from customs must be deposited daily by the officer receiving the same in the following manner,
to wit:
.
'
F.irst. At ports where assistant treasurers are established by law,
the money will be deposited with, such officers, and certifica.tes in triplicate taken for such deposites.
^
Second. At ports where, no assistant tre'asurers are established, tbe
collectors, and surveyors acting as collectorsof the customs, being designated depositaries in.pursuance of law, the gross amount of moneys
received by them respectively from customs will remairi in the hands
of such officers as depositaries, and be passed to thecredit of the
Treasurer ofthe United States, and be faithfully kept by such officer,
subject exclusively to the payments of drafts drawn by said Treasurer
upon such officer in pursuance of law.
The officer thus acting as depositary of moneys received by him




REPORT ON THE FINANCES.

453

from customiS will charge himself, in an account to be kept by him as
a depositary, with the moneys passed to the credit ofthe Treasurer of
the United Staies, and will credit himself with the amount in his account ofthe customs.
To meet payments of expenses of collecting the revenue from customs, debentures or drawbacks, bounties, allowances, excess of deposite
for unascertained duties, for the support of light-houses, and the maintenance of sick and disabled seamen, the collectors, and surveyors acting as collectors, being constituted, in pursuance ofthe act under consideration, disbursing agents, money for these objects will be furnished
them, at certain prescribeel periods, out of appropriations of money in
the treasury, in accordance with the regulations, returns, forms, and
estimates applicable to each particular case, as hereunto annexed, lettered from *'A" to-*'I" inclusiye.
You will perceive that the forms for estimates of amounts required to
defray the expenses ofcollecting tke revemie, fior tke payment ofi debentures or
drawbacks, bounties, and allowances, and to refund excess ofi deposites Ipr
unascertained duties, require them to be made monthly, and the form of
the account current embracing these disbursements provides that it be
TendeieA m.ontkly.
For the amounts required for the support ofi light-kouses, and the
maintenance of sick and disabled seamen, your estimates and accounts
will be rendered quarterly, as heretofore. Your accounts of customs
will be rendered nionthly.
The estimates for all these purposes you will forward to the Commissioner of Customs, except fbr light-houses, which must be sent to
the Light-house Board.
The form ofthe weekly statement of moneys received and deposited
contemplates that your deposites to the credit of the Treasurer of the
United States will always be the precise a.mount received by youo
You will transmit one of these statements weekly to the Treasurer of the
United States, and another to the Secretary ofthe Treasury, except at
ports where the receipt of the Assistant Treasurer is transmitted daily
' lo the department.
,
The inoneys required to be paid immediately into the treasury do
not embrace official fees for entrance and clearance ,of vessels, taking
bonds, granting, permits, • issuing custom-house documents, &c., or
moneys 'received for fines, penalties, and forfeitures. The former will
be retained in the hands of the officer receiving the same, and be accounted fbr as her.etofore; and the latter, likewise, retained for a period
of three months; and, if not remitted by the Secretary of the Treasury
in conformity with law, all sums thus received will, at the expiration of
said period, be paid into the treasury like other moneys.
'
'
JAMES G U T H R I E ,
Secretary ofi the Treasury.




454

REPORT

ON THE

FINANCES.

FORM A.—ESTIMATES.

The fiollowing sums are reqiiired by
, collector ofitke customs
and disbursing agent ofitke treasury fior tke district ofi
, to defir ay the expenses ofi colleciing the revenue in said disto^ict dui'ing tke month

ofi

. , 18 , viz:
For pay of inspectors, at $3 per day, (stating the
time einployed.)
For pay of inspectors, at $2 per day
Do....night inspectors, at $1 50 per day
, at $ per day
D o . . . inspectors at
.-.-..
D o . . . weighers- . . . . . o
D o . . . gaugers
'D o . . . . measurers.. For official expenses of . weighers
Do.
do. ...w
gaugers
Do
do