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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 ffi > a • Used in the composition of pewter and other metallic substances. . CO OD OO 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 !2l m 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. ffi o in CO 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. o O Ct 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 H O ffi «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.-, , o H O ffi O CO 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 . O ffi > a 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. o H O m o w. - ^ • , . - ^ ' . - - . . - 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. o O w 2 o 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 o O ffi 25 > w. 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. o O ffi O 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 *^ o O "^ H ffi 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. bd oO ffi O w xn 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 o O ffi > 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 td 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 pi td .o pi H O ffi td i2{ ?^ o td -Ul m^ 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 . pi td o, pi H O !^ H ffi td >. o td Ui 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. O "Z H ffi td 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., bd h:) O pi' H. $4,314 51 O DISTRICT OF TEXAS. 'Z H ffi fcd 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. >' o td Ul $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 '0 1^ "o .•fl £ < fl t£ < m c: ,0 to ri Qi •fl '0 Q -a 11 S •fl 'y .i3 fci) c 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 , o o 7 •ffi td 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. pi td »^ O pi 1,502 00 O :^ 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. o td Ul Pending. 888 05 1 Amount paid nii.5sed. Pending. Do. .....!.... Do. 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. , . i fl C 5" £ < ai • rt fl m 1 1 • -fl p 1= Qi O fl O o fl o £ a 1 ri Qi 1 £ s 1 "o . _ -c .. 00 Qj General remarks. 'rs Qi o ' Qi '•fl CO m Q pi td Fines, penalties, ^ forfeitures. 1 March 1,1854 VAT r* X awrio hj 1 Pending. Secs. 1 and 42, Aug. 31, 1852. O pi H 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. .. Do. Do. Do. Do. Do. O "^ H ffi td > o td" Ul 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., o pi H O H ffi- .do.. Do do. td .do., Do do. hd .do., Do do. > .do.. Do do. .do.. Do do. .do.. Do do. Do do. Do do. .do., Do do. .do.. Do do. a .td Ul 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 o DISTRICT OF MIDDLE TENNESSEE. Against w h o m or what. Capacity. Principals. General r e m a r k s . Sureties. pi td hj O pi H 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 O ffi bd 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 Cl td 156 35 Pending. Do. I I . .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. pi td h3 O 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 ' • 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 . .) H ffi > • 1 Pending. 1,500 00 -• ' td Miscellaneous. 1 pi H .. - - o bd Ul 3 cn 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 o a o £ < s to p o Q < 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 • o • ai Qi "o O • ei rs 'fl fl 'fl Qi Qi o B ;fl - < ' - ' 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 i 1 1 125 00 - hj O pi O H ffi td 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 . " •fl 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 Qi Q 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. rs | 'i - Discontinued by district a t t ' y . - 7 > o td Ul 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. o pi 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.. o ffi 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 o bd Ul 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 do > Pending. • ,,, do •• ^. H ffi td Miscellaneous. 1 7 Philo Beers and Benjamin Luce. Sept. 26,1853 H O ; 1 523 55 $40,587 25 925 31 3 1 .- Do. 3 O td Ul 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," S«§ ^ • - 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/ mmM 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 264 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 266 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 ; 268 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. 270 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- 272 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. o H O ffl O Ul. 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. o H O "^ H ffl 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. > O Ul 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. o o W CO CO o 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. O O :^ ffl >. Cu Ul 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.] o H O ffl > o CO o 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. o H O H ffl > C W m 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. o o to o 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. >^ o O ffl o w oo CD CJl 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 H O ffl 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 ffl o 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 - I CO A—Continuedo oo 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 • ^ ' 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. o H O > «;; m 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 4 370 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 . . . ^ • 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 . : 386 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