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MESS^OE 



nOM THB 



PRESIDENT OF THE UNITED STATES 



TO 



THE TWO HOUSES OF CONGKESS 



AT THX COmiBnCEllXIIT OF THB 



SECOND SESSION OF THE FORTY-SECOND CONGRESS. 



WITH IBB 



REPORTS OF THE HEADS OF DEPARTMENTS 



▲HD 



SELECTIONS FROM ACCOBfPANTING DOCUMENTS. 



SDITBD BT 

BBF: PEELBT POOEE, 

CLERK OF PBINTINO BBCOBDS. 



WASHINGTOIT: 

OOYBBNMENT PBINTINO OFFIOB. 

1872. 



LIBRARY 

• OF THE 

LElaNO STAN or. u ;'JNiGtl 
[^ UNIVERSITY. 



/9. -?/)7 

Prepared in accordance with the following provisions of ''An act to expedite and 
regulate the printing of public documents, and for other purposes," approved June 25, 
1804: 

Be a enacted by the Senate and House of B^resentatives of the United States of Amerioa 
in Congress assemhlcdf That hereafter, instead of furnishing manuscript copies of the 
documents usually accompanying their annual reports to each house of Congress, the 
heads of the several Departments of Government shall transmit them, on or before the 
first day of November in each year, to the Superintendent of Public Printing, who 
shall cause to be printed the usual number, and, in addition thereto, one thousand 
copies for the use of the Senate and two thousand copies for the use of the House of 
Representatives. And that it shall be <the duty of the Joint Committee on Printing to 
apx>oint some competent person, who shall edit and select such portions of the docu- 
ments so placed in their hands as shall, in the judgment of the committee, be desirable 
for popular distribution, and to prepare an alphabetical index to the same. 

Sec. 3. And he it further enactedf That it shall bo the duty of the heads of the several 
Departments of Government to furnish the Superintendent of Public Printing with 
copies of their respective reports on or before the third Monday in November in each 
year. 

Sec. 4. And he it farther enactedf That it shall be the duty of the Superintendent of 
Public Printing to print the President's message, the reports of the heads of Depart- 
ments, and the abridgment of accompanying documents prepared under the direction 
of the Joint Committee on Public Printing, suitably bound ; and that, in addition to 
the number now required by law, and unless otherwise ordered by either House of 
Congress, it shall be his duty to print ten thousand copies of the same for the use of 
the Senate, and twenty-five thousand copies for the use of the House, and to deliver 
the same to the proper officer of each House, respectively, on or before the third Wed- 
nesday in December following the assembling of Congress, or as soon thereafter as 
practicable. 



OF 

THE PRESIDENT OF THE UNITED STATES. 



To the Senate and Houte of Representatives : 

In addressing my third annual message to th^ law-making branch of 
the Government^ it is gratifying to be able to state that daring the 
(last year success has generally attended the effort to execute all laws 
found upon the statute-books. The policy has been, not to inquire into 
the wisdom of laws already enacted, but to learn their spirit and intent, 
and to enforce them accordingly. 

The past year has, under a wise Providence, been one of general 
prosperity to the nation. It has, however, been attended with more 
than usual chastisements in the loss of life and property, by storm and 
fire. These disasters have served to call forth the best elements of 
human nature in our country, and to develop a friendship for us on the 
part of foreign nations which goes far toward alleviating the distresses 
occasioned by these calamities. The benevolent, who have so generously 
shared their means with the victims of these misfortunes, will reap 
their reward in the consciousness of having performed a noble act, and 
in receiving the grateful thanks of men, women, and children whose 
sufferings they have relieved. 

The relations of the United States with foreign powers continue to be 
firiendly. The year has been an eventful one in witnessing two great 
nations, speaking one language and having one lineage, settling, by 
peaceful arbitration, disputes of long standing, and liable at any time 
to bring those nations into bloody and costly conflict. An example has 
thus been set which, if successful in its final issue, may be followed by 
other civilized nations, and finally be the means of returning to pro- 
ductive industry millions of men now maintained to settle the disputes 
of nations by the bayonet and the broadside. 

I transmit herewith a copy of the treaty alluded to, which has been 
eoDcluded, since the a4Joummentof Congress, with Her Britanic Majesty, 
and a copy of the protocols of the conferences of the commissioners by 
whom it was negotiated. This treaty provides methods for acyusting 
the questions pending between the two nations. 

Various questions are to be adjusted by arbitration. I recommend 
Congress at an early day to make the necessary provision for the tri- 
bunal at Geneva, and for the several commissioners, on the part of the 
United States, called for by the treaty. 

His Majesty the King of Italy, the President of the Swiss Confedera- 
tion, and His Majesty the Emperor of Brazil, have each consented, on 
the joint request of the two powers, to name an arbitrator for the tribu- 



4 ANNUAL MESSAQE OF THE PRESIDENT. 

nal at Geneva. I have caused my thanks to be suitably expressed for 
the readiness with which the joint request has been complied with, by 
the appointment of gentlemen of eminence and learning to these impor- 
tant positions. 

His M^esty the Emperor of Oermany has been pleased to comply 
with the joint request of the two governments, and has consented to act 
as the arbitrator of the disputed water boundary between the United 
States and Great Britain. 

The contracting parties in the treaty have undertaken to regard as 
between themselves certain principles of public law, for which the United 
States have contended from the commencement of their history. They 
have also agreed to bring those principles to the knowledge of the other 
maritime powers and to invite them to accede to them. Negotiations 
are going on as to the form of the note by which the invitation is to be 
extended to the other powers. 

1 recommend the legislation necessary on the part of the United States 
to bring into operation the articles of the treaty relating to the fisheries, 
and to the other matters touching the relations of the United States 
toward the British North American possessions, to become operative so 
soon as the proper legislation shall be had on the part of Great Britain 
and its possessions. It is much to be desired that this legislation may 
become operative before the fishermen of the United States begin to 
make their arrangements for the coming season. 

I have addressed a communication, of which a copy is transmitted 
herewith, to the governors of Kew York, Pennsylvania, Ohio, Indiana, 
Michigan, Illinois, and Wisconsin, urging upon the governments of 
those States, respectively, the necessary action on their part to carry 
into effect the object of the article of the treaty which contemplates the 
use of the canals, on either side, connected with the navigation of the 
lakes and rivers forming the boundary, on terms of equality by the in- 
habitants of both countries. It is hoped that the importance of the 
object and the benefits to flow there&om will secure the speedy approval 
and legislative sanction of the States concerned. 

I renew the recommendation for an appropriation for determining the 
true position of the forty-ninth parallel of latitude where it forms the 
boundary between the United States and the British Korth American 
possessions, between the Lake of the Woods- and the summit of the 
Bocky Mountains. The early action of Congress on this recommenda- 
tion would put it in the power of the War Department to place a force 
in the field during the next summer. 

The resumption of diplomatic relations between France and Germany 
have enabled me to give directions for the withdrawal of the protection 
extended to Germans in France by the diplomatic and consular repre- 
sentatives of the United States in that country. It is just to add that 
the delicate duty of this protection has been performed by the minister 
nd the consul general at Paris, and the various consuls in France 



ANNUAL MESSAGE OF THE PRESIDENT. 5 

under tbo sni^omsion of tbe latter, with great kindness as well as with 
prudence and tact. Their eonrse bas received tbe commendation of tbe 
German p>veniment, and has wounded no snsceptibility of the French. 

The |^)veniment of tbe Emperor of Germany continues to manifest a 
friendly feeling towanl the United States, and a desire to harmonize with 
the moderate and just policy which this Government maintains in its rela« 
tions with ^Vsiatic i)owers, as well as witli the South American republics. 
I bave given assurances that the friendly feelings of that government 
are fully sharetl by tbe United States. 

Hie ratifications of tbe consular and naturalization conventions with 
the Austro-ilungarian Empire have been exchanged. 

I bave lieen officially iuformeil of tbe annexation of the States of the 
Cburch to tbe Kingdom of Italy, and the removal of tbe capital of tbat 
kingdom to Home. In conformity with the established policy of tbe 
Unites] States, I have recognized this change. Tbe ratifications of the 
new treaty of commerce between the Unite<l States and Italy have 
lieeu exchanged. Tbe two iK)wers bave agreed in this treaty that pri- 
vate prnfierty at sea shall be exempt from capture in case of war be- 
tween tbe two lowers. The United States have s^mred no opportunity 
of iucor|H>rating this rule into the obligation of nations. 

Tbe Forty-first Congress at it« third session made an appropriation for 
the organization of a mixed commission for adjudicating upon the 
«*laims of citizens of tbe United States against Spain growing out of tbe 
iiijmrreetion in Cuba. Tbat commission has since been orgsinized. I 
transmit bere^ith the correspondence relating to its formation and its 
jariadictiou. It is to l>e boi>ed that this commission will afibrd the daim- 
anttf a complete reme<ly for their iiyuries. 

It bas lieen made the agreeable duty of the Unite<1 States to preside 
over a cfjnfenMice at Washington between tbe plenipotentiaries of Spain 
skuA the allied South American republics, which bas resulted in an 
anui.Htic<\ with tbe reasonable assurance of a jiermanent i>eace. 

Tbe intimate friendly relations which bave so long existed between 
the Uniti*<l States and Russia continue undisturbed. Tbe visit of the 
thini fion of tbe Emiiemr is a proof that there is no desire on the part 
of his goveninieut to diminish the conliality of those relations. The 
bui4»itable rM'eption which has l)een given to tbe Grand Duke is a proof 
that oQ our side we share the wishes of that government, Tbe inex* 
riualftle i-ourse of tbe Kussian minister at Wsisbington rendered it 
uec'sewiary to ask his recall, and to decline to longer receive that func- 
tionary as a diplomatic representative. It was imi>ossiblo with self- 
ratpect^ or with a just regani to tbe dignity of tbe country, to i>ermit 
Mr. VskVMiaty to continue to hold intercourse with this Government 
after bis iiermmal abuse of Government ofUciala, and during bis persist- 
ent interlervnoe, through various means, with the relations l>etween the 
United BUten and other powers. In accordance with my wishes, this 
Garerameut has been relieved of further iuteroourae with Mr. Catacazv ^ 



6 ANNUAL MESSAGE OF THE PRESIDENT. 

and the management of the affairs of the imperial legation has passed 
into the hands of a gentleman entirely unobjectionable. 

With Japan we continue to maintain intimate relations. The cabinet 
of the Mikado has, since the close of the last session of Congress, sqjected 
citizens of the United States to serve in offices of importance in several 
departments of government. I have reason to think that this selection 
is due to an appreciation of the disinterestedness of the policy which 
the United States have pursued toward Japan. It is our desire to con- 
tinue to maintain this disinterested and just policy with China as well as 
Japan. The correspondence transmitted herewith shows that there is 
no disposition on the part of this Government to swerve from its estab- 
lished course. 

Prompted by a desire to put an end to the barbarous treatment of our 
shipwrecked sailors on the Gorean coast, I instructed our minister at 
Peking to endeavor to conclude a convention with Oorea for securing 
the safety and humane treatment of such mariners. 

Admiral Eodgers was instructed to accompany him, with a sufficient 
force to protect him in case of need. 

A small surveying party sent out, on reaching the coast, was treach- 
erously attacked at a disadvantage. Ample opportunity was given for 
explanation and apology for the insult. !N^either came. A force wa^ 
then landed. After an arduous march over a rugged and difficult 
country, the forts from which the outrages had been committed were 
reduced by a gallant assault and were destroyed. Having thus pun- 
ished the criminals, and having vindicated the honor of the flag, the 
expedition returned, finding it impracticable, under the circumstances, to 
conclude the desired convention. 1 respectfully refer to the correspond- 
ence relating thereto, herewith submitted, and leave the subject for 
such action as Congress may see fit to take. 

The republic of Mexico has not yet repealed the very objectionable 
laws establishing what is known as the " Free Zone,'' on the frontier 
of the United States. It is hoped that this may yet be done, and also 
that more stringent measures may be taken by that republic for restrain- 
iug lawless persons on its frontiers. I hope that Mexico, by its own 
action, will soon relieve this Government of the difficulties experienced 
from these causes. Our relations with the various republics of Central 
and South America continue, with one exception, to be cordial and 
fri^dly. 

I recommend some action by Congress regarding the overdue install- 
ments under the award of the Venezuelan claims commission of 1866. 
The internal dissensions of this government present no justification for 
the absence of effort to meet their solemn treaty obligations. 

The ratification of an extradition treaty with Nicaragua has been ex 
changed. 

It is a subject for congratulation that the great empire of Brazil has 

\ken the initiatory step toward the abolition of slavery. Our relations 



ANNUAL MESSAGE OF THE PRESIDENT. 7 

with that empire, always cordial, will naturally be made more so by 
tbis act. It is not too much to hope that the government of Brazil may 
bereafter find it for its interest as well as intrinsically right to advance 
toward entire emancipation more rapidly than the present act contem- 
plates. 

The true prosperity and greatness of a nation is to be found in the 
elevation and education of its laborers. 

It is a subject for regret that the reforms in this direction^ which were 
voluntarily promised by the statesmen of Spain, have not been carried 
t»Qt in its West India colonies. The laws and regulations for the appa- 
rent abolition of slavery in Cuba and Porto Eico leave most of the 
laborers in bondage, with no hope of release until their lives become a 
burden to their employers. 

I desire to direct your attention to the fact that citizens of the United 
States, or persons claiming to be citizens of the United States, are large 
bolders, in foreign lands, of this species of property, forbidden by the 
fandamental law of their alleged country. I recommend to Congress to 
provide, by stringent legislation, a suitable remedy against the holding, 
owning, or dealing in slaves, or being interested in slave x)roperty in 
foreign lands, either as owners, hirers, or mortgagers, by citizens of the 
United States. 

It is to be regretted that the disturbed condition of the island of 
Cuba continues to be a source of annoyance and of anxiety. The exist- 
♦*nce of a protracted struggle in such close proximity to our own territory, 
without apparent prospect of an early termination, cannot be other than 
an object of concern to a x>eople who, while abstaining from interference 
ill the ai&irs of other powers, naturally desire to see every country in 
the ondisturbed enjoyment of peace, liberty, and the blessings of free 
iustitutions. 

Our naval commanders in Cuban waters have been instructed, in case 
it should become necessary, to spare no efibrt to protect the lives and 
property of bana-Jide American citizens, and to maintain the dignity of 
tbe flag. 

It is hoped that all pending questions with Spain growing out of the 
afl^iirs in Cuba may be adjusted in the spirit of peace and conciliation 
Mbich has hitherto guided the two powers in their treatment of such 
(loestions. 

To give importance, and to add to the efficiency of our diplomatic 
relati(Hi8 with Japan and China, and to further aid in retaining the 
^ood opinion of those peoples, and to secure to the United States its 
share of the commerce destined to flow between those nations and the 
balance of the commercial world, I earnestly recommend that an appro- 
priation be made to support at least four American youths in each of 
those countries, to serve as a part of the official family of our ministers 
there. Our representatives would not even then be placed upon an 
equality with the representatives of Great Britain and of some other 



8 ANNUAL MESSAGE OF THE PRESIDENT. 

» 

powers. As now Bitnated, our representatives in Japan and China har^ 
to depend, for interpreters and translators^ upon natives of those coun- 
tries who know our language imperfectly, or procure for the occasion 
the services of employes in foreign business houses, or the interpreters 
to other foreign ministers. 

I would also recommend liberal measures for the purpose of 8upiK>rt- 
ing the American lines of steamers now plying between San Francisco 
and Japan and Ohina, and the Australian line — almost our only re- 
maining lines of ocean steamers — and of increasing their services. 

The national debt has been reduced to the extent of eighty-six mil- 
lion fifty-seven thousand one hundred and twenty-six dollars and 
eighty cents during the year, and by the negotiation of national bonds 
at a lower rate of interest, the interest on the public debt has been so 
far diminished that now the sum to be raised for the interest account 
is nearly seventeen million dollars less than on the 1st of March, 1869. 
It was highly desirable that this rapid diminution should take place, 
both to strengthen the credit of the country, and to convince its citizens 
of their entire ability to meet every dollar of liability without bankrupt- 
ing them. But in view of the accomplishment of these desirable ends ; 
of the rapid development of the resources of the country ; its increasing 
ability to meet large demands, and the amount already paid, it is not 
desirable that the present resources of tiiie country should continue to 
be taxed in order to continue this rapid payment. I therefore recom- 
mend a modification of both the tariff and internal tax laws. I recom- 
mend that all taxes from internal sources be abolished, except those 
collected from spirituous, vinous, and malt liquors, tobacco in its various 
forms, and from stamps. 

In re-a4jnsting the tariff, I suggest that a careftil estimate be made 
of the amount of surplus revenue collected under the present laws, after 
providing for the current expenses of the Government, the interest 
account, and a sinking fund, and that this surplus be reduced in such a 
manner as to afford the greatest relief to the greatest number. There 
are many articles not produced at home, but which enter largely into 
general consumption through articles which are manufactured at home, 
such as medicines compounded, &c., &c., from which very little revenue 
is derived, but which enter into general use. All such articles I recom- 
mend to be placed on the " free list." Should a further reduction prove 
advisable, I would then recommend that it be made ux)on those articles 
which can best bear it without disturbing home-production, or reducing 
the wages of American labor. 

I have not entered into figures, because to do so would be to repeat 
what will be laid before you in the report of the Secretary of the Treas- 
ury. The present laws for collecting revenue pay collectors of customs 
small salaries, but provide for moieties (shares in all seizures) which, at 
principal ports of entry particularly, raise the compensation of those 
officials to a large sum. It has always seemed to me as if this system 



ANNUAL MESSAGE OF THE PRESIDENT. 9 

mast, at times, work pernicionsly. It holds oat an inducement to dis 
honest men, shooid sach get possession of those offices, to be lax in their 
ficrntinj of goods entered to enable them finally to make large seiznres. 
Your attention is respectflilly in>ited to this subject. 

Continued fluctuations in the valne of gold, aa compared with the 
national currency, has a most damaging efiect upon the increase and 
development of the country in keeping up prices of all articles neces- 
sary in every-day life. It fosters a spirit of gambling prejudicial alike 
to national morals and the national finances. K the question can be 
met, as to how to give a fixed value to our currency, that value con- 
stantly and uniformly approaching par with specie, a very desirable 
object will be gained. 

For the operations of the Army in the past year, the expense of main- 
taining it^ the estimate for the ensuing year, and for continuing sea- 
eoast and other improvements conducted under the supervision of the 
War I>epartment, I refer you to the accompanying report of the Secre- 
tary of War. 

I call your attention to the provisions of the act of Congress approved' 
March .% 1869, which discontinues promotions in the staff cori>s of the 
Army until provided for by law. I recommend that the number of ofll* 
ceni in each grade in the staff corps be fixed, and that whenever the num- 
ber in any one grade falls below the number so fixed, that the vacancy 
may be filled by promotion from the grade below. I also recommend 
tlu^ when the office of chief of a corps becomes vacant, the place may 
be filled by selection firom the corps in which the vacancy exists. 

The re|iort of the Secretary of the Navy shows an improvement in 
the uumlier and efficiency of the naval force, without material increase 
in the expense of 8npiH>rting it. This is due to the policy which has 
biseu adopted, and is being extended, as fast as our material will admit, 
of using smaller vessels as cruisers on the several stations By this 
means we have been enabled to occupy at once a larger extent of 
crauing-ground, to visit more frequently the ports where the presence 
of <mr flag is desirable, and generally to discharge more efficiently the. 
apftropriate duties of the Navy in time of peace, without exceeding the 
aiunber of men or the exi>enditure authorized by law. 

Daring the |Ni8t year the Na vy^has, in a<ldition to its regular service, 
MtppUed the men and officers for the vessels of the Coast Survey, and 
ha« eonpletHl the surveys authorized by Congress of the Isthmus of 
Ihuien and Teliuanteiiec, and under like authority has sent out an 
rs|H^iition completely furnished ami equipped to explore the unknown 
oreaii of the north. 

Thm saggestiona of the report as to the necessity for increasing and 
iaptwiDg the mtmteriel of the Navy, and the plan recommended for 
fcdocisg the permnmA of the service to a peace standard, by the 
giBdiial abolitioo of certain grades of officers, the reduction of others, 



10 ANNUAL MESSAGE OF THE PRESIDENT. 

and the employment of some in the service of the commercial marine, 
are well considered and deserve the thoughtful attention of Congress. 

I also recommend that all promotions in the Navy above the rank of 
captain be by selection instead of by seniority. This course will secure 
in the higher ^ades greater efficiency and hold out an incentive to 
young officers to improve themselves in the knowledge of their profes- 
sion. 

The present cost of maintaining the Kavy, its cost compared with that 
of the preceding year, and the estimates for the ensuing year, are con- 
tained in the accompanying report of the Secretary of the Navy. 

The enlarged receipts of the Post-Office Department, as shown by the 
accompanying report of the Postmaster General, exhibits a gratifying 
increase in that branch of the public service. It is the index of the 
growth of education and of the i)rosperity of the people, two elements 
highly conducive to the vigor and stability of republics. With a vast 
territory like ours, much of it sparsely populated, but all requiring the 
services of the mail, it is not at present to be expected that this Depart- 
ment can be made self-sustaining. But a gradual approach to this end, 
from year to year, is conlidently relied on, and the day is not far distant 
when the Post-Office Department of the Government will prove a much 
greater blessing to the whole people than it is now. 

The suggestions of the Postmaster General for improvements in the 
Department presided over by him are earnestly recommended to your 
special attention. Especially do I recommend favorable consideration 
of the plan for uniting the telegraphic system of the United States with 
the postal system. It is believed that by such a course the cost of tele- 
graphing could be much reduced, and the service as well, if not better, 
rendered. It would secure the further advantage of extending the tele- 
graph through portions of the country where privat,e enterprise will not 
construct it. Commerce, trade, and, above all, the efforts to bring a 
people widely separated into a community of interest, are always ben- 
efited by a raj;)id intercommunication. Education, the ground- work of 
republican institutions, is encouraged by increasing the facilities to 
gather speedy news from all parts of the country. The desire to reap 
the benefit of such improvements will stimulate education. I refer you 
to the report of the PostmasteriiGeneral for full details of the operations 
of last year, and for comparative statements of results with former 
years. 

Thei-e has been imposed upon the Executive branch of the Govern- 
ment the execution of the act of Congress approved April 20, 1871, and 
commonly known afi the Ku-Klux law, in a portion of the State of South 
Carolina. The necessity of the course pursued will be demonstrated by 
the report of the Committee to Investigate Southern Outrages. Under 
the provisions of the above act, I issued a proclamation calling the at- 
tention of the people of the United States to the same, and declaring 
my reluctance to exercise any of the extraordinary powers thereby con- 



ANNUAL MESSAGE OF THE PRESIDENT. 11 

ferrednpon mc, except in case -of imperative necessity, but making 
known my purpose to exercise such powers whenever it should become 
iiK^ssary to do so for the purpose of securing to all citizens of the 
United States the peaceful enjoyment of the rights guaranteed to them 
bv the Constitution and the laws. 

After the passage of this law, information was received from time to 
time that combinations of the character referred to in this law existed, 
and were powerful in many parts of the Southern States, particularly in 
certain counties in the State of South Carolina. 

Careful investigation was made, and it was ascertained that, in nine 
connties of that State, such combinations were active and powerful, em- 
bracing a sufficient portion of the citizens to control the local authority, 
and having, among other things, the object of depriving the emanci- 
pated class of the substantial benefits of freedom, and of i)reventing the 
ivce political action of those citizens who did not sympathize with their 
uirn views. Among their operations were frequent scourgings and occa- 
sional assassinations, generally perpetrated at night by disguised per- 
M>ns, the victims in almost all cases being citizens of different political 
fifQtiinents from their own, or freed persons who had shown a disposi. 
tion to claim equal rights with other citizens. Thousands of inoffensive 
and Well-disposed citizens were the sufferers by this lawless violence. 

Thereupon, on the 12th of October, 1871, a proclamation was issued^ 
in terms of the law, calling upon the members of those combinations to 
disperse within five days, and to deliver to the marshal or military- offi- 
cers of the United States all arms, ammunition, uniforms, disguises, and 
other means and implements used by them for carrying out their unlaw- 

fol purposes. 

This warning not having been heeded, on the 17th of October another 
proclamatien was issued, suspending the privileges of the writ of habeas 
rorpiM in nine counties in that State. 

Direction was given that, within the counties so designated, persons 
$appose<l, n]H)n creditable information, to be members of such unlawful 
combinations should bo arrested by the military forces of the United 
States, and delivered to the marshal, to be dealt with according to law. 
In two of said counties, York and Spartanburgh, many arrests have been 
made. At the last account, the number of persons thus arrested was 
one hondred and sixty-eight. Several hundred, whose criminality was 
ajicertained to be of an inferior degree, were released for the- present. 
These have generally made confessions of their guilt. 

Great caution has been exercised in making these arrests, and, not- 
withstanding the large number, it is believed that no innocent person 
is now in custody. The prisoners will be held for regular trial in the 
judicial tribunals of the United States. 

As soon as it appeared that the authorities of the United States were 
about to take vigorous measures to enforce the law, many persons ab- 
toconded, and there is good ground for supposing that all of sucl* 



12 ANNUAL MESSAGE OF THE PBESIDBNT. 

sons have violated the law. A ftill report of what has been done under 
this law will be submitted to Congress by the Attorney General. 

In Utah there still remains a remnant of barbarism, repugnant to 
civilization, to decency, and to the laws of the United States. Terri* 
tiMial officers, however, have been found who are willing to perform their 
duty in a spirit of equity and with a due sense of the necessity of sus- 
taining themsyesty of the law. Neither polygamy nor any other viola- 
tion of existing statutes will be permitted within the territory of the 
United States. It is not with the religion of the self-styled Saints that 
we are now dealing, but with their practices. They will be protected in 
the worship of God according to the dictates of their consciences, 
but they will not be permitted to violate the laws under the cloak of 
religion. 

It may. be advisable for Congress to consider what, in the execution 
of the laws against polygamy, is to be the status of plural wives and 
their offspring. The propriety of Congress passing an enabling act 
authorizing the territorial legislature of Utah to legitimize all children 
bom prior to a time fixed in the act might be justified by its humanity 
to these innocent children. This is a suggestion only, and not a recom- 
mendation. 

The policy pursued toward the Indians has resulted favorably, so far 
as can be judged fix)m the limited time during which it has been in oper- 
ation. Through the exertions of the various societies of Christians to 
whom has been intrusted the execution of the policy, and the board of 
commissioners authorized by the law of April 10, 1869, many tribes of 
Indians have been induced to settle upon reservations, to cultivate the 
soil, to perform productive labor of various kinds, and to partially accept 
civilization. They are being cared for in such a way, it is.hoped, as to 
induce those still pursuing their old habits of life to embrace the only 
opportunity which is left them to avoid extermination. 

I recommend liberal appropriations to carry out the Indian peace 
policy, not only because it is humane, Christian-like, and economical, 
but because it is right. 

I recommend to your favorable consideration also the policy of grant- 
ing a territorial government to the Indians in the Indian Territory west 
of Arkansas and Missouri and south of Kansas. In doing so, every 
right guaranteed to the Indian by treaty should be secured. Such a 
course might in time be the means of collecting most of the Indians 
now between the Missouri and the Pacific and south of the British 
possessions into one Territory or one State. The Secretary of the Inte- 
rior has treated upon this subject at length, and I commend to you his 
suggestions. 

I renew my recommendation that the public lands be regarded as a 
heritage to our children, to be disposed of only as required for occupa- 
tion and to actual settlers. Those already granted have been in great 
part disposed of in such a way as to secure access to the balance by the 



ANNUAL MESSAGE OF THE FBESIDENT. 13 

hardy setUer who may wish to avail himself of them, but cautioii should 
be exercised even in attaining so desirable an object. 

Edacational interest may well be served by the grant of the proceeds 
of the sale of public Itods to settlers. I do not wish to be understood 
as recommending, in the least degree, a curtailment of what is being 
done by the General Government for the encooragement of education. 

The report of the Secretary of the Interior, submitted with this, will 
give yoQ all the information collected and prepared for publication in 
reganl to the census taken during the year 1870; the operations of the 
Bureau of Education for the year ; the Patent Office ; the Pension Of> 
fice; the Land Office ; and the Indian Bureau. 

The report of the Commissioner of Agriculture gives the operations 
of his Department for the year. As agriculture is the ground-work of 
cor prosperity, too much importance cannot be attached to the labors 
of this Department. It is in the hands of an able head, with able 
assistants, all zealously devoted to introduce into the agricultural pro- 
dnctioDS of the nation all useful products adapted to any of the various 
climates and soils of our vast territory, and to giving all useful informa- 
tion as to the method of cultivation, the plants, cereals, and other prod- 
ucts adapted to particular localities. Quietly, but surely, the Agri- 
coltoral Bureau is working a great national good, and if liberally sup- 
ported, the more widely its influence will be extended and the less 
dependent we shall be upon the products of foreign countries. 

The subject of compensation to the heads of Bureaus and officials 
holding positions of responsibility, and requiring ability and char- 
9cttT to fiU properly,^ is one to which your attention is invited. But 
few of the officials receive a compensation equal to the respectable sup- 
port of a fiunily, while their duties are such as to involve millions of 
interest. In private life services demand compensation equal to the 
senrioes rendered. A wise economy would dictate the same rule in the 
GoTcmment service. 

I have not given the estimates for the support of Government for 
the ensuing year, nor the comparative statement between the expendi- 
tnres for the year just passed and the one just preceding, because all 
these figures are contained in the accompanying reports, or in those pre- 
sented directly to Congress.. These estimates have my approval. 

More than six years having elapsed since the last hostile gun was 
fired between the armies then arrayed against each other — one for the 
peipetaation, the other for the destruction of the Union — ^it may well be 
considered whether it is not now time that the disabilities imposed by the 
foorteenth amendment should be removed. That amendment does not 
exclude the ballot, but only imposes the disability to hold offices upon 
certain dassea When the purity of the ballot is secure, majorities are 
sore to elect officers reflecting the views of the msyority. I do not see 
the advantage or propriety of excluding men from office merely because 
they were, before the rebellion, of standing and character sufficient to 
be elected to positions requiring them to take oaths to support the Con- 



14 ANNUAL MESSAGE OF THE PRESIDENT. 

stitutioD, and admitting to eligibility those entertaining precisely the 
same views, but of less standing in their communities. It may be said 
that the former violated an oath, while the latter did not. The latter 
did not have it in their power to do so. If they had taken this oath it 
cannot be doubted they would have broken it as did the former class. 
If there are any great criminals, distinguished above all others for the 
part they took in opposition to the Government, they might, in the 
judgment of Congress, be excluded from such an amnesty. 

This subject is submitted for your careful consideration. 

The condition of the Southern States is, unhappily, not such as all 
true patriotic citizens would like to see. Social ostracism for opinion's 
sake, personal violence or threats toward persons entertaining political 
views opposed to those entertained by the majority of the old citizens, 
prevents immigration and the flow of much-needed capital into the 
States lately in rebellion. It will be a happy condition of the country 
when the old citizens of these States will take an interest in public 
affairs, promulgate ideas honestly entertained, vote for men representing 
their views, and tolerate the same freedom of expression and ballot in 
those entertaining different political convictions. 

Under the provisions of the act of Congress approved February 21, 
1871, a territorial government was organized in the District of Colum- 
liia. Its results have thus far fully realized the expectations ojf its ad- 
vocates. Under the direction of the territorial officers, a system of 
improvements has been inaugurated, by means of which Washingtoa is 
rapidly becoming a city worthy of the nation's capital. The citizens of 
the District having voluntarily taxed themselves to a large amount for 
the purpose of contributing to the adornment of the seat of Govern- 
ment, I recommend liberal appropriations on the part of Congress in 
order that the Government may bear its just share of the expense of 
carrying out a judicious system of improvements. 

By the great fire in Chicago, the most important of the Government 
buildings in that city were consumed. Those burned had already be- 
come inadequate to the wants of the Government in that growing city, 
and, looking to the near future, were totally inadequate. I recommend 
therefore that an appropriation be made immediately to purchase the 
remainder of the square on which the burned buildings stood, provided 
it can be purchased at a fair valuation, or provided that the legislature 
of Illinois will pass a law authorizing its condemnation for Govern- 
ment purposes ; and also an appropriation of as much money as can 
properly be expended toward the erection of new buildings during this 
fiscal year. 

The number of immigrants ignorant of our laws, habits, &c., coming 
into our country annually has become so great, and the impositions 
practiced upon them so numerous and flagrant, that I suggest con- 
gressional action for their protection. It seems to me a fair subject of 
legislation by Congress. I cannot now state as fully as I desire the 
nature of the complaints made by immigrants of the treatment they 



ANNUAL MESSAGE OF THE PRESIDENT. 15 

rotfive, but will endeavor to do so daring the session of Congress, par- 
tii'ulsirly if the subject should receive your attention. 

It has been the aim of the Administration to enforce honestv audeiB- 
i iency in all public offices. Every public servant who has violated the 
trust placeil in him has been proceedetl against with all the rigor of the 
law. If bald men have secured places it has been the fault of the system 
est;ibli.she<l by law and custom for making appointments, or the fault of 
thoM* who recommend for Government positions persons not sufficiently 
well known to them personally, or who give letters indorsing the char- 
arters of ofllce-s«»ekers without a ])roi)er sense of the grave responsibility 
which such a course devolves ui>ou them. A civil service reform which 
can i-orrect this abuse is nuieh desired. In mercantile pursuit, the 
businessman who gives a letter of recommendation to a friend, to ena- 
ble him to obtain credit from a stranger, is regarde<l as morally resiK>n- 
Mblc for the integrity of his friend, and his ability to meet his obliga- 
tions. A reformatory law which would enforce this principle against all 
iudoiMTs of i)ersons for public place would insure great caution in mak- 
ing Tvcommendations. A salutary lesson has been taught the careless 
and the dishonest public servant in the great number of prosecutions and 
<*onvictions of the last two years. 

It is gnitifying to notice the favorable change which is taking place 
throughout the country in bringing to punishment those who have 
pnjveu rwreant to the trusts confided to them, and in elevating to pub- 
lic office none but those who iK)ssess the confidence of the honest 
ami th<* virtuous, who, it will always be found, comi)rise the majority of 
the muiuiunity in which they live. 

in my message to Congress one year ago, I urgently recommended a 
ri'form in the civil ser\'ice of -the country. In conformity with that 
n-«'«»mro«'ndation. Congress, in the ninth S4H*tion of ''An act making 
apfirupriationH for sundry- civil exi)enses of the Government, and for 
oth^r pur|>os<*s,'* approved March 3, 1871, gave the necessiiry authority 
to the Exe<*utive to inaugurate a civil ser\ice reform, and placed upon 
kim the responsibility of doing so. Under the authority of said act 
I «*iinvem'<l a lioanl of gentlemen, eminently qualifie<l for the work, 
to dtf-vise nih^and regulations to effect the needed reform. Their labors 
ZTT not yet complete, but it islH.*lieve<l that they will succreed in devising 
a plsiu that can In* adopt^nl to the great relief of the Executive, the 
IwAdtk of l>epartments, and ineml)ers of Congress, and which will re* 
fIfMjnd to the true interest of the public service. At all events, the 
fxiierimeut Hliall have a fair trial. 

1 haw tbtui bsiHtily summcHl up the o|M>nitions of the Goveniment 

daring the last year, and made such suggestions as occur to me to l)e 

fmifi^ for your consideration. I submit them with a confidence that 

jnar rombined action will 1>g wise, statesmanlike, and in the iH'st inter- 

MU of the whole country. 

U. S. GRANT. 
ESKITTIVB MA58l02f, December 4, 1871. 



t 

L 



REPORT 



OF TBB 



SECRETARY OF THE TREASURY 



Tbeasuby Depabtment, 

December 4, 1871. 

Sib: The coimtry has been prosperous daring the year now closing^ 
and the public finances have shared in the general prosperity. 

During the fiscal year ending June 30, 1871, the reduction of the 
public debt was $94,327,764 84. The total decrease in the public debt 
fipom March 1, 1869, to December 1, 1871, was $277,211,892 16 ; and 
during the same period the annual interest charge has been reduced 
$16, 741, 436 04. 

The revenues for the year 1871, and the receipts since the first 
of July last, show that the time has arrived when a considerable 
further reduction in taxes can be made, and yet leave the Govern- 
ment in a position to pay at least fifty millions of dollars annually 
of the principal of the public debt, including the amount pledged 
through the sinking fund. In my annual report to Congress for 1870, 
I expressed the opinion that the settled policy of the country should 
contemplate a revenue sufficient to meet the ordinary expenses of the 
Government, pay the interest on the public debt, and from twenty-five 
to fifty millions of dollars of the principal annually. To that opinion 
I adhere, with even a stronger conviction that the payment annually 
upon the principal of the public debt should not be less than fifty 
millions of dollars. 

Large as the revenues of the country have been during the last 
three years, our system of taxation has not been oppressive to individ- 
uals, nor has it in any sensible degree embarrassed the business 
of the country ; and while relief from taxation is desirable it is yet 
more desirable to maintain the public credit in its present elevated 
position, not only as an example to other nations, but for its historical* 
value, in enabling the Government to make loans for large amounts 



REPORT OF THE SECRETARY OF THE TREASURY. 17 

upon fiftvorable terms if^ nnhappily, in the fiitare an exigency should 
require such loans to be made. 

The power to negotiate a large loan at five per cent interest, 
and to enter upon negotiations for the sale of bonds bearing five, 
fonr-and-a-half, and four per cent, interest, is derived entirely from 
the exhibition of an honest purpose on the part of the people to 
maintain the public faith, and the consequent ability on the part of the 
Government to answer that expectation by large and frtHiuent pay- 
ments upon the public debt. 

The revenue from customs for the fiscal year 1871 was greatly 
in excess of the estimates, amountiug to $206,270,408 05, against 
$194,538,374 44, for the preceding year. The cost of collecting this 
revenue was $0,500,672 61, for 1871, being three and eleven hundredths 
per cent., while the cost for the year 1870 was $6,237,137 25, or three 
and twenty hundredths per cent. 

The aiipropriation for the collection of the customs, with the addi- 
tions deriviHl from flues, penalties, and forfeitures, exceeded the exi>en- 
ditnree by the sum of more than eight hundred thousand dollars, and 
there is no doubt that the i>ermanent appn^riation will be ample for 
the present yeiir, and for the next fiscal year. 

The reduction of the rates of duty on the 1st of January, 1871, 
omler the act of July 14, 1870, diminished the importation of many 
artickii during the last six months of the year 1870, but there was 
<x»UHe<)uently a hirge addition to the revenues for the first six months 
of the year 1871. 

A r«»ro[Kiris4>n of the first six months of the calendar year 1871 
with the first six months of the calendar year 1870, shows an increase 
of flny-flve iK*r cent, in the quantity of tea imported, twenty per cent, 
in the quantity of cofiee, fifty -three per cent, in the quantity* of brown 
MtgaTf one hundred and twenty per cent, in the quantity of pig iron, 
one handn;<l and eighty-six per cent, in the quantity of melado, one 
hondred and thirty-uine per cent, in the quantity of spices, and a large 
iucreaiie in many other articles. 

The probability is that the customs revenue for the current year 
will exceed that for the year 1870-71. 

The rm'iptM from iutonial revenue were $143,008,153 63, being 
$I«0|H,!W4 2t^ less than the estimates pn^sentinl to Congress in Decem- 
ber last for the fiscal yeaur ending June 30, 1871. The estimates for 
the cnrfent fiscal year were $126,418,000, and it is probable that the 

nottpu win be eqnal to the estimates. 
SAb 



18 REPORT OP THE 8ECRETART OF THE TREASURY. 

The net receipts for "the fiscal year ending June 30, 1871, were as 
follows: 

From cnstoms $200, 270, 408 05 

From internal revenue 143, 098, 153 C3 

From sales of public lands 2,388,646 68 

From miscellaneous sources 31, 566, 736 53 

383, 323, 944 89 

The expenditures for the same period were : 

For civil and miscellaneous purposes $69, 498, 710 97 

For War Department ^35, 799, 991 82 

For Navy Department 19, 431, 027 21 

For Indians , 7, 426, 997 44 

For Pensions 34, 443, 894 88 

For interest on the public debt 125, 576, 565 93 

292, 177, 188 25 



The miscellaneous revenues for the fiscal year ending June 30, 1871, 
were derived from the following sources : 

Premium on sales of coin. . .^ $8, 892, 839 95 

Fees from United States consuls 565, 563 24 

Storage, rent, labor, &c., at custom-houses i . . 414, 310 61 

Fines, penalties, and forfeitures for violations of cus- 
toms laws 952, 579 86 

Fees on letters patent \ 620, 319 11 

Tax on circulation, deposits, &c., of national banks. . 6, 003, 584 3S 

Repayment of interest by Pacific railway companies. 813, 284 75 

Homestead and other land fees 645, 923 17 

Steamboat fees and marine-hospital tax 385, 535 16 

Proceeds of sale of coin-interest on sinking and spe- 
cial funds 7, 701, 662 73 

Judiciary — fines, penalties, and forfeitures 75, 836 30 

Tax on seal-skins 101, 080 00 

Beimbursement to the United States for salaries of 

storekeepers in internal revenue bonded warehouses. 557, 235 41 

Direct tax 580, 355 37 

Emoliunent fees 5S5j 887 69 

[•arting charges — refining gold and silver bullion 211, 721 14 

PrtKceds of Indian trust lands 1, 140, 120 28 

*Thiii In the net mount after deducting $8,280,003 13 repAld into th« Tr«Miiry«a proooedaof 
Mlet of ordaance, He. The true expenditures were $14^060,084 K. 



BEPORT OP THE SECRETABT OP THE TREASURY. 19 

Aocraed interest on, and proceeds of sale of, Indian 
tmst'fund stocks, and interest on deferred payments 
on Indian-tmst lands $387, 921 01 

S^fimborsements to the United States for moneys ad- 
vanced to meet matured interest on non-paying 
stocks held in trust for various Indian tribes 35, 535 00 

One, two, three, and five-cent coinage 150, 000 00 

rnennmerated 745^ 441 43 

31, 566, 736 53 

The receipts for the first quarter of the present fiscal year were : 

From customs $62, 289, 329 37 

Fn»m internal revenue 35, 553, 175 01 

From sales of public lands ♦ 602, 680 61 

From miscellaneous sources 8, 753, 189 61 

107, 198, 374 60 



The expenditures for the same period, excluding payments on account 
of the sinking fund, were : 

For civil and miscellaneous purposes $16, 579, 732 46 

For War Department 12, 590, 653 05 

For Xavy Department 6, 513*, 040 93 

For Indians 3, 404, 133 42 

For Pensions , . 8, 090, 698 69 

For interest on the public debt 36, 725, 124 37 

83,903,382 92 

The estimated receipts for the remainmg three quarters of the pre- 
sent year, are as follows: 

From customs $148,000,000 00 

From internal revenue 90, 000, 000 00 

From sales of public lands «. 2, 000, 000 00 

From miscellaneous sources 18, 000, 000 00 

258, 000, 000 00 

The estimated expenditures for the same period, excluding payments 
on account of the sinking fund, are : 

For dvil and miscellaneous, purposes. $50,000,000 00 

For War Department 31,000,000 00 



20 REPORT OP THE SECRETARY OF THE TREASURY. 

For Navy Department $13, 500, 000 00 

For Indians 6, 000, 000 00 

For Pensions 24, 000, 000 00 

For interest on the public debt S5y 000, 000 00 

209, 500, 000 00 



These estimates show a balance applicable to the payment of the 
principal of the public debt for the fiscal year ending June 30, 1872, 
$71,794,991 68. 

The receipts and expenditures for the fiscal year ending June 30, 
1873, are estimated as follows : 

RECEIPTS. 

From customs $212, 000, 000 

From internal revenue 126, 000, 000 

From sales of public lands 3, 000, 000 

From miscellaneous sources 18, 000, 000 

359, 000, 000 



EXPENDITURES. 

Legislative establishment $3, 421, 812 40 

Executive establishment 17, 443, 531 38 

Judicial establishment 3, 383,350 00 

Military establishment 31, 422, 509 88 

Naval establishment 18, 946, 088 95 

Indian affairs 5, 445, 617 97 

Pensions 30, 480, 000 00 

Tublic works under Treasury Dep't . . $3, 104, 500 00 

I'ublic works under Interior Dep't . . . 244, 800 00 

l^ublic works under War Dep^t 14, 609, 662 97 

Public works under Na\T Dept't 1, 483, 100 00 

Public works under Agricultural Dep't, 26, 500 00 

19, 468, 562 97 

Postal service 6, 474, 001 00 

^Ii:*eellaneous 11, 258J325 44 

IVmianent appropriations 126, 281, 974 00 

Sinking fund 22, 895, 930 00 

Interest upon the capital of the sinking fiind 5, 783, 333 00 

301, 705, 036 99 



REPOBT OF THE SECRETARY OF THE TREASURY. 21 

These estimates show a balance of $57,294,963 01 applicable to the 
paymoit of the principal of the debt^ in addition to the som of 
•2S,679,263 dne on accoont of the sinking fond, or the snm of 
#85,974,226 01 in alL 

In the estimates for the next fiscal year I have not indnded in the 
receipts the premium on gold which may be sold, nor in the expenditures 
the premium which may be paid on bonds to be purchased in currency. 

In the suggestions I have the honor to make in reference to the re- 
duction of taxes, I keep in view two important facts: first, that the 
alrility of the nation to pay at least fifty millions annually of the prin- 
cipal of the public debt shall not be impaired } and, secondly, that in 
the change of the revenue system no violence shall be done to the busi- 
ness interests of the country. While I do not undertake to state 
precisely the causes which have contributed to the public prosperity, 
there is no substantial reason for questioning the truth of the statement 
that the last few years have been the most prosperous in the history of 
the ccmntry ; years without example in our own affiurs, and without 
paralld in the affiurs of any other €rovemment. 

It is practicable to dispense with all revenue firom internal sources 
except that derived fix>m stamps, spirits, tobacco, and malt liquors. 
These sooroes should ftimish for the year 1872-73 a revenue of about 
one hundred and ten millions of dollars, making a reduction of taxes 
of sixteen millions of dollars. The revenue fix>m customs under exist- 
ing laws, and from lands and miscellaneous sources, would amount to 
about two hundred and thirty-three millions more, making a total 
reTenne for that year of three hundred and forty-three nuUioDiiof 
doDara. 

The expenses of the Government, not including the amount payable 
on arconnt of the sinking timd, are estimated at $273,025,773 99. 

If to this sum be added fifty millions of dollars for payments on account 
eC the public debt, including the amount due on the sinking fimd, there 
rMBaiDJi a balance of about twenty millions, within which reductions 
mar be made in the revenue from customs. This amount, added to the 
rrdortioiis proponed under the internal revenue laws, gives a total 
Wfdottkm of thirty-six millions. 

In this view, I resi)ectfally recommend to the consideration of 
Coo iP ' iaa the reduction of the duties on salt to the extent of fifty 
per tmL; the duty on bituminous coal to fifty cents per ton; tae 
rtdMtetitm ot the duty on raw hides and skins ; and the removal of all 
dotiHi fhMB a large class of articles produced in other countries, which 
failo the arts and manufiActures of this country, and which ax« 



22 REPORT OF THE 8ECRETART OF THE TREASURY. 

not produced in the United States, and tlie revenue from which is 
inconsiderable. Such a list, with the revenue derived from each article, 
is in course of preparation, and will be submitted to Congress. 

The removal of duties frt)m a large class of articles used in manufac- 
tures, and the reduction of the duties upon coal, furnish an opportunity 
for a moderate decrease in the rates of duties upon those products 
whose cost will be diminished by these changes. 

While nothing, as the consequence of legislation, could be more dis- 
astrous to the public prosperity than a policy which should destroy or 
seriously disturb the manufacturing interest of the country, it is still 
possible, by wise and moderate changes adapted to the condition of 
business and labor, to reduce the rates of duties with benefit to every 
class of people. 

The average premium on gold for the year 1868 was 39.54 per cent.; 
for the year 1869 it wiais 32.56 per cent, premium ; for the year 1870 it . 
was 14.83 i)er cent, premium; and for the first eleven months of the 
year 1871 it was 12.1 per cent, premium. The value of the paper cur- 
rency of the country during the yiears 1869 and 1870 was apparently 
appreciated by the increased use of paper money in the South, but 
chiefly by the establishment of the credit of the United States upon a 
firm basis. On the first of January, 1871, the last-named fact was 
fully accomplished, and since that time the appreciation of the paper 
currency has been due wholly to the increased demand for it in the 
business affairs of the country. The difference between the value of 
paper money at the present moment and its value on the first of De- 
cember, 1870, may be attributed to the latter cause, and furnishes the 
best means which the country has yet had for ascertaining the quantity 
of paper currency which can be used and its value kept at par with gold. 

The result of this test concurs with what seems to me to be the best 
opmion upon the subject, that the amount of paper moMcy in circula- 
tion is still so great that it cannot be maintained in value at par with 
coin. There are two modes of relief: One is to reduce the volume of 
currency, as was recommended by me in my annual report submitted to 
Congress in December, 1869 ; the other mode is to await the growth 
of the country, and the increasing demands of business, which in time 
will produce the desired result. 

The chief means of securing the end sought, without a reduction in the 
volimie of currency, would be the use of paper money upon the Pacific 
coast. With this object in view, steps have already been taken by this 
Department for the purpose of ascertaining whether it is practicable to 
substitute paper for coin, and I have reason to anticipate that a change 



REPORT OF THE 8 EGRET ART OF THE TREA8URT. 23 

may be made in the laws relating to National Banks tending to that 
retmlt, which will not affect unfavorably the general character of the 
system. 

It is my duty to call the attention of Congress to the importance of 
abolishing the system of shares in moieties, as far as the benefits innre 
to revenue officers, and other jM^rsons officially connected with the Gov- 
ernment. This measure was recommended in my &st annual report, and 
a statement was submitted to Congress showing the amount received 
by officers of customs, together with a bill increasing their salaries 
without any increase of appropriations fh)m the Treasury ; the sum 
now paid from moieties being quite sufficient to place the entire force 
upon a satisfactory footing in regard to pay. 

During the last fiscal year the office of collector and surveyor of the 
port of New York each received from moieties the sum of $49,215 69., 
and the naval office the sum of $48,195 59. 

In most of the cases the officers do not perform special services enti- 
tling them to the amounts granted, and importers and others whose acts 
are made the subject of investigation, complain, and, I think, with just 
reason, that the agents of the Government have a pecuniary interest 
in pursuing those charged with violations of the law. The Govern- 
ment ought to pay fair salaries, and rely u]K)n the good faith of its 
officers for the performance of their duty. Oud of the difficulties which 
llie Department has to meet, frequently is, that customs officers have 
an interest in proceedings for the discovery of ^ud, the settlement of . 
or the prosectition of them, which is different from the real in- 
of the Government; and, as a necessary result, the conduct of 
•odi offikcers is open to suspicion, both on the i>art of those who are 
pnmed by them, and the Government that they ostensibly represent. 

It may lie deemed expedient to leave the law as it now stands in 
refmrd to informers who are not officers, making 4t a penal offense for 
any officer to enter into an arrangement with an informer for any 
ahare of tin* proceeds of the infonnation, and gi\ing to the informer 
ptTpciiial right of action for the re<*overy of any money or other val- 
iiaMe thin;: paid or given to an officer engaged in the discover}' or 
ptomomtum of a firaud or legal wrong against the Government 

The refKirt of the Comptroller of the Currency shows tliat one hun- 
dral and forty-five banks have been organized under the act approved 
July L^ 1871, providing for the issue of fifty-four millions of dolhirs 
«r additional bonk dnnUation, and that the sum of $22,333,900 has 
beeolmed. 

By Tirtoe of the same act, the Treasury has redeemed $22,230,000 



24 EEPORT OF THE SECRETARY OP THE TREASURY. 

of the three per cent, certificates then in circulation, leaving the stun 
of $23,490,000 now outstanding. I take the liberty of suggesting, 
that it appears to me to be wise to leave the distiibution t>f the circu- 
lation authorized by said act as it now stands. 

Should the States that have already received their proportion of 
circulation be authorized to take what may remain, only a brief period 
will elapse before a demand will be made from States with limited 
circulation for an increase. It seems prudent, therefore, to retain the 
balance of the fifty-four millions for distribution in those States now 
having a claim to it, on the basis of equality of apportionment. 

The details of the subscription to the Loan show that the National 
Banks, have, upon the whole, acted liberally — ^more than a hundred 
millions of dollars having been subscribed for by them on their own 
account. 

It is not unreasonable to tender to these institutions the opportunity 
to subscribe for bonds under the act of July 14, 1870, to an amount 
equal to the deposits required of them as security for circulation, and 
to couple that offer with a provision that, after ninety days, to the 
extent that the offer may be declined, other banking associations may 
be formed in the several States where the existtng banks shall have 
&iled to make the required subscription, and the circulation transferred 
from such banks to the new associations. 

The banks now organized cannot justly complain, if, having an op- 
portunity to pursue the business upon the new bonds, and declining it, 
other associations shall succeed to their franchises* and rights. 

The business of the Bureau of Engraving and Printing hafi been 
carried on with diligence during the year, and with satisfactory results. 

Although some efforts have been made at counterfeiting the special 
papers used by the Department, they have not been successful, and the 
specimens captured are so crude as not to excite serious apprehensions 
as to ultimate success. 

Since the first of July, 1869, seventy million sheets of paper have 
been manufactured, all of which have been accounted for on the books 
of the Department. 

I respectftdly recommend that an appropriation be made for a new 
issue of national bank notes. Those now in use are much worn and 
very successful counterfeiis of several denominations have appeared. 

The public building used as a custom-house, court-house, and post 
office, at Chicago, was destroyed by the great fire on the 8th of October 
last. The exterior walls remain, and the building could be repaired, 
but, anticipating the growth of Chicago and the magnitude of its 



BEPOST OF THE 8ECRETABT OF THE TREASURY. 25 

poblic bosinessy I advise the erection of abnilding suited to the wants 
of a first-class city. 

It is important that a mnch larger piece of land shonld be obtained, 
either by addition to the present lot or by the purchase of another 
site. On the ISth of October last, I wrote a letter to Oovemor Palmer, 
asking him to recommend to the Legislature the passage of an act 
granting aathority to the courts of the State of Illinois to condemn 
such land as might be require^* in case the Oovemment should be 
unable to obtain it by purchase at a reasonable price, payment to be 
made opon an appraisaL In every case, the site for a building erected 
by the Government for public uses should be large enough to separate 
tl flxm all other structures, thus flimishing sufficient light for the 
pr os cco tkHi ci business, and adequate security also against fire and 
the dei^ediitions of lawless persons. It is hardly necessary to say, 
thiit in the existing condition of affiurs at Chicago, it is important that 
an ai^ropriation, available during the present fiscal year, should be 
made without unnecessary delay. 

Sinoe my last annual report, the Supervising Architect has completed 
the custom-house, court-house, and post office, at Portland, Maine; 
the oomt-honse and -post <^Bce at Des Moines, Iowa; the court-house 
and post office at Madison, Wisconsin; the appraisers' stores at Phila- 
ddphia ; and the assay office at Boise City, Idaho. 

It is now expected that the custom-house and post office at St. Paul, 
Minnesota; the marine hospital at Chicago, Illinois; the court-house 
and post oflioe at Astoria, Oregon ; the custom-house at Machias, Maine ; 
tl|e branch mint at Sim Francisco, California; and the custom-house at 
Cairo, Illinois, will be finished and ready for use by tlie first day ot 
Jnly next. At that time there will remain, in an unfinished condition, 
the court-house and post office at Columbia, South Carolina ; the cus- 
Um-hoose at New Orleans, Louisiana; the custom-house at Charleston, 
Soath Carolina ; the court-house and post office at Knoxville, Tennessee ; 
the ciistom-house and post office at Portland, Oregon; the court-house 
and post office at New York; the post office and independent treasury 
at Boston^ and the custom-house and post office at Omaha, Nebraska. 

The prosecution of these works — ^four of which are of great impor- 
ta ne e i n connection with public buildings to be erected at Chicago, and 
the election of marine hospitals at Pittsburg, San Francisco, and New 
York, will, in my opinion, sufficientiy occupy the Supervising Architect 
0t the Treasury and the force at his command. I cannot, therefore, 
advise af^ropriations for other public buildings until some of tiiose in 
of ooQstmction shall have been completed. The points at 



26 REPORT OF THE SECRETARY OF THE TREA8URT. 

which the erection or repair of public bmldings is most needed are 
Hartford, Indianapolis, Cincinnati, and St. Louis. 

Under an act passed at the last session of Congress, appropriating 
two hundred thousand dollars for the purx>ose of more effectually secor- 
ing life and property on the coasts of Kew Jersey and Long Island, a 
careful examination of the coast and of the life-saving stations has 
been made by experienced of&cers of the revenue service. In accord- 
ance with their report, proposals weje invited and accepted for the 
erection of fourteen new houses on the coast of New Jersey and six 
upon the coast of Long Island. Bepairs are also making upon the old 
houses on the Long Island coast. 

The operations of the coast survey, which are under the administra- 
tive direction of this Department, have been prosecuted with the usual 
energy, as will be seen from the brief report of progress made by the 
Superintendent, in advance of the usual detailed report, with maps, 
annually submitted to Congress. 

The survey of the Atlantic coast is now rapidly approaching comple- 
tion, that of the Gulf coast is more than half finished, and the work on 
the Pacific coast is being pressed forward vigorously. 

The estimates submitted substantially conform to the appropriations 
for the present year. An increase is asked for the item of extending 
the triangulation across the country to the Pacific ocean, great interest 
having been manifested by the authorities of the States traversed in 
the prosecution of the work. 

The business entrusted to the Light-House Board is one of the most 
important branches of the public service in the control of this Depart- 
ment, and I am able to state that it is conducted with fidelity and 
with reference solely to the maritime interests of the country. 

The estimates made by the Light-House Board exceed the appropri- 
ations for the present year but they appear to be necessary, and I 
respectfully recommend them to the consideration of Congress. 

Under an act of Congress, approved July 30, 1870, Dr. John M. 
Woodworth has been appointed Supervising Surgeon of the Marine 
Hospital Service. His administration is satisfactory to the Department. 

The average niunber of hospital patients for the fiscal year ending 
June 30, 1870, was one thousand and sixteen, and for the year ending 
Jime 30, 1871, one thousand one hundred and ninety-eight The total 
cost of the service for the first-named year was $405,624, being an 
average, for each patient, of $1 09 per day; and for the latter year 
$453,082 42, or an average of $1 04 per day. 

In the first-named year the hospital tax was $168,153 70, and iu 
the latter year it amounted to $293,592 14. 



SBPORT OF THE 8ECRETABT OF THE TREASURY. 27 

The Sopenisiiig Surgeon is of opinion that pavilion hospitals are 
better adapted to the socoessM treatment of the sick than the ordi- 
nary boildings of brick and stone, while the expenses are only one- 
Ibnrth as great 

In accordance with his suggestion, I recommend an appropriation of 
fifty thousand dollars for the purchase of land and the construction of 
a pavilion hospital at Pittsburg, Pennsylvania. The present hospital 
is situated ^i the vicinity of iron mills and railways, and as it can be 
aokl for about seventy thousand dollars, the Government will be ftdly 
reimbursed for the cost of a new hospital, while the comfort of the 
patients will be promoted. 

An estimate has been made that the sum of fifty thousand dollars 
will be sufficient for the construction of a pavilion hospital on Angel 
Island, in the Bay of San Francisco, sufficient to accommodate one hun- 
dred and fifty patients, and I also recommend an appropriation of that 
aBoant for that purpose. 

I also respectfidly renew the recommendation, made heretofore, for a 
pavilion hospital near the city of New York sufficient for the accom- 
Bodation of two hundred patients. 

The Revenue Marine Service employs twenty-five steam-vessels and 
eight sailing vessels. In addition to these, there are two large steamers 
upon the Lakes, not in commission, and two schooners upon the coast 
eoodemned as not fit for duty. 

Of the six large steamers upon the Lakes, four only are in commis- 
aioa, and as the others are not needed, I have the honor to recommend 
that authority be given for their sale. 

During the last year four iron steamers have been built — ^three of 
two hundred and fifty, and one of three hundred and fifty tons burdeo. 
Under the existing appropriation of two hundred thousand dollars, the 
Department is about to issue proposals for four small iron propellers, 
two for the Pacific and two for the Atlantic coast. 

A further appropriation of two hundred thousand dollars is needed 
to enable tlie Department to carry into effect the recommendation of 
the Commission, whose report was approved by the Deimrtment and 
•oboiitted to Congress May 26, 1870. 

The plan recommended by the Commission, when ftilly adopted, will 
eflett a redaction in the expenses of this branch of the service of about 
five hundred thousand dollars, or about thirty-four per cent, of the 
whole cost. The changes proposed contemplate the use of vessels of 
leas tmuiagei and a consequent reduction in the number of men employed. 

The espeosea of the Revenue Marine Servioa for the year ending 



28 BEPORT OF THE 8ECBETABT OF THE TBEASUBT. 

Jtme 30y 1871, were $1,251,984 52, agaiost $1,133,393 31 for the pre- 
ceding year. The first quarter of the present fiscal year shows a reduc- 
tion in expenses of $83,201 42, as compared with the corresponding 
period of the preceding year. 

At the date of my last report, a board of ofiftcers was in session 
charged with the duty of examining the officers then in active service. 
The report showed that five captains, ten first lieutenants, nine second 
lieutenants, and ten third lieutenants, were not qualified foi^^uty. The 
persons found to be incompetent have been discharged, and their places 
have been filled by promotion and by the appointment of additional 
officers, after a competitive examination. 

There are several officers in the service who, on account of age, are 
unfit for active duty. For the supply of officers in their places, and for 
the increase of the number of engineers, rendered necessary by the 
substitution of steam for sailing vessels, additional appropriations are 
required for the next fiscal year. This branch of the public service is, 
upon the whole, in a satisfEU^tory condition. 

During the third session of the 41st Congress a bill was submitted for 
the organization of a Mint Bureau. The bill passed the Senate but 
failed in the House of Bepresentatives; though not, as I am informed, 
from any objection to the principles on which it was framed. I urgently 
reconmiend the passage of a similar bill at the present session of Con- 
gress. All the Mints and Assay Offices are nomlAally in charge of the 
Treasury Department; but there is not, by authority of law, any per- 
soh in the Department who, by virtue of his office, is supposed to be 
informed upon the subject; and no one on whom the Secretary of the 
Treasury can officially rely for information or advice in the manage- 
ment of this important branch of the public business. 

It is estimated that the internal commerce of the country is fifteen 
times as great as our external commerce, but the statistics are not 
trustworthy or complete; and I respectfully reconmiend that provision 
be made for obtaining such returns as will show ftiUy the trade of the 
country upon the rivers, canals, lakes, and railways. 

The report of Mr. Charles Bryant, Special Agent, who has had eharge 
of the fur seal-fishery at the Islands of St Paul and St. George, shows 
that the business has been conducted by the Alaska Commercial Com- 
pany in substantial conformity to the terms of the contract. Mr. 
Bryant suggests an appropriation for the construction of a house upon 
each island, for the accommodation of the agents of the Government, 
who at present are dependent upon the company for board and shelter; 
and, although I am not aware that any evil has xesolted from the 



BEPOST OF THE fiECRETABT OF THE TREASURY. 29 

arrangement, it is manifest that it oaght not to be oontinned. It is esti- 
mated that an appropriation of Ave thousand dollars will be sofficient 
Cor a soitable building on each island. 

The agents charged with the management of the seal fishery have 
been -detailed from the customs service. As the ftdl number of agents 
^ntborixed by law is needed upon customs business, I respectftilly 
teoonunend that authority be given for the apiK>intment of two agents 
and two assistant agents, and that a suitable appropriation be made 
fiir their salaries and expenses. The necessity of two agents at each 
isfauid is apparent. The agents will desire to return to the States as 
often as <Nice in two years; and^ moreover, it is wise for the Gtovem- 
nent to have not less than four persons in its employment connected 
with the care of the people and the business of the islands. 

Mr. Bryant also makes suggestions as to farther p^vision for the 
care of the natives, which appear to me to deserve consideration. 

I again call the attention of Congress to the importance of increasing 
the salaries of the Bureau Officers and Heads of Division in the 
Treaonry Department. 

At present there is great inequality and injustice existing. The 
First Comptroller receives a salary of five tiiousand dollars a year, 
while the Second Comptroller and other Bureau Officers, whose duties 
are hardly less imiK>rtant, receive only three thousand dollars. The 
Solidtor of the Treasury is upon a salary of three thousand five hun- 
dred doOars, while the Solicitor of Internal Revenue, whose duties are 
leas important, receives a salary of four thousand dollars. 

The Heads of Division, in the Internal Revenue, receive salaries of 
twenty 'five hundred dollars per annum, while in every other branch of 
the Treasury they are selected firom fourth class clerks, whose salaries 
are fixed by law at eighteen hundred dollars a year; although, for several 
yean an appropriation has been made from which the Secretary of the 
Treasory, in his discretion, has increased the salaries in Us own office 
to twenty-eight hundred dollars per annum. 

It is not an exaggeration to say that the head of a division in charge 
of the loans, of the warrants, or of the sub-treasury accounts, occu- 
pies a poaition in which the country and the world are more concerned 
than in that ci the Collector of Customs at New York ; yet the latter 
oiBeer receives more than fifty thousand dollars a year, while it is with *■ 
dtfflealty that the former is able to secure the inadequate sum of 
twcaty<^gfat Imndred dollars. 

Huse remark might with truth be made of several Bureau Officers, 
of persons in the office of the Treasorer of the United States. 



30 REPORT OF THE SECRETARY OF THE TREASURY. 

In this connection, I also recommend an increase of the salary of the 
Snx>ervising Surgeon of the Marine Hospitals. 

I think it my duty to 8i>eak of the provisions of the act creating the 
Department of Justice, by which the Solicitor of the Treafioiy and 
the Solicitor of the Internal Bevenue Office are made officers of that 
Department. The proper and essential duty of the Solicitors is to 

« 

give advice to the Secretary and Bureau officers upon questions 
^yhich arise in the daily business of the Department. Under the 
existing system, the Attorney General is made nominally responsi- 
ble, while, in fact, he ought to be exempt from all responsibility for 
the advice given by these officers, that, upon a reference to him of 
questions which may have been previously considered lay them, he may 
be free to revise or reverse their action. These officers should receive 
their appointments through the Treasury Department, and be respon- 
sible to its head. It is a fundamental error in administration, to place 
in one of the Departments officers deriving their appointment from 
another Department. 

Should the Attorney General transfer these officers to the Depart- 
ment of Justice, as appears to have been contemplated by the act, this 
Department would be deprived substantially of their services. I 
earnestly recommend the restoration of these officers to their former 
positions in the Treasury. 

The examination of persons designated for clerical service, and for 
promotion in the Treasury Department, has been continued, with bene- 
ficial results; and the examination is even more exacting in its require- 
ments than at the date of my last annual report. Means will be taken to 
extend the system, with such modifications as the difference of duties 
may suggest, but with equal efficiency, if possible, to the principal 
custom-houses, and to other branches of the public service under the 
control of this Department. 

On the 28t}i of February last public notice w^s given that on the 6th 
of the following March books would be opened in this country and in 
Europe for subscriptions to the National Loan, under the act approved 
July 14, 1870, and the conditions on which the subscriptions would be 
received were also made known. All the national banks, and a large 
number of bankers both in this country aqd in Europe, were author- 
ized to receive subscriptions. The first preference was given to sub- 
scribers to the five per cent, bonds, within the limit of two hundred 
millions of dollarp. On the 1st of August the subscriptions amounted 
to sixty-five millions seven hundred and seventy-five thousand five hun- 
dred and fifty dollar^, chiefly by the national banks. . 



SEPOBT OF THE SECRETABT OF THE TREASURY. 31 

Under date of Jnly 14, 1871, a despatch was received from Hon. 
William A. Richardson, Assistant Secretary of the Treasniy, then in 
London, stating that certain bankers in Enrojie proposed to take the 
remainder of the two hundred millions of Ave per cents, upon certain 
conditioiis. This proposition was considered and modified, and early 
in Axkgmst an agreement was made with Messrs. Jay Cooke & Co., 
representing bankers in Europe and in the United States. By the 
terms of the agreement, the jmrties represented by Messrs. Jay Cooke 
A Co. had the right to subscribe for the remainder of the two hundred 
mUlioiis of said bonds, by giving notice thereof, at any time previous to 
the first €i April next, and by subscribing for ten millions at once and 
for an average of at least five millions of dollars Of bonds per month 
during the int^rening time, subject to the right of the national banks 
tosabocribe for fifty millions of dollars within sixty days from the 25th 
day of Aagnst 

It was abo agreed that the subscriptions should all be made through 
natiooal backs, and certificates of deposit therefor issued by said 
banks to the Seca^tary of the Treasury, b<Mids to be lodged with the 
Treasurer of the United States for the amount of the deposit. By a 
printed circular issued on the 10th of August, 1871, it was announced 
that national banks making or obtaining subscriptions, payable in coin, 
would be designated by the Secretary of the Treasury as depositaries 
of pablk money, on the usual condition of placing in the hands of 
the Treasurer of the United States bonds of the United States for 
the security of such deposits; and that, at the conunencement of each 
BioDtfa, notice would be given of the redemption of an amount of 
bonds equal to the amount of subscriptions in coin for the preceding 
month, interest to cease in ninety days from the date of such notice. 

It was also stated in the circular that^ as the bonds called should 
mature, the deposits would be drawn from the several banks propor- 
tionately. 

It was ftuther agreed that the subscribers to the loan should receive 
as mmmissions whatever might remain of the half of one per cent. 
allowed by law upon the two hundred millions, after paying the cost of 
paper lor the bonds, for engraving, printing, advertising, delivery, and 
all other expenses of the same. 

Under this agreement the books were opened in this country and in 
Earope, and by the last of August subscriptions were obtained for the 
entire asMKUit ofllBred* 

CNi the fini of September public notice was given that certain 
ive-CwcBtj boodSy to the amount of one hundred millions of dollars, 



32 BEPOET OF THE SECRETARY OF THE TREASURY. 

of the issao of 1862, specified by number as nearly as was practicable, 
according to the provisions of the act of July 14, 1870, would be paid 
on the first of December, and that the interest would cease on that 
date. Of the bonds so called, more than eighty millions of dollars are 
liow in the possession of the Department^ of which amount, seventeen 
millions of dollars have been paid in coin, and the remainder have been 
received or deposited in exchange for the five per cent, bonds. 

Previous to September five per cent, bonds to the amount of 
$62,139,550, had been issued and payment made therefor. The work 
of delivering the bonds subscribed for at that date is now going on, 
and under such circumstances as to leave no doubt that the whole 
business will be concluded in a brief period of time. 

By the act establishing the national banking system, the Secretary 
of the Treasury was authorized to make them depositaries of any public 
money, except receipts firom customs; and the act authorizing the re- 
funding of the national debt directed the Secretary of the Treasury to 
give three months' notice of the payment of any bonds which, in such 
notice, might be specified and called for payment In the same act it 
was provided that the money received for the new bonds should be 
used only in payment of bonds outstanding known as five-twenty 
bonds. The statute proceeded upon the idea that the holders of five- 
twenty bonds should receive three-months' interest upon their bonds 
after notice should be given by the Oovemment. 

As this notice could be given safely only upon subscriptions already 
made or secured, the general necessary result, even in case the money 
were paid into and held in the Treasury of the United States, would 
be a loss of interest for three months. 

On the 1st of August last the demand for the new bonds had nearly 
ceased ; but, by the agreement referred to, the necessary loss to the 
Government incident to the refunding of the public debt was made 
the means of securing subscriptions to the amount of about one hun- 
dred and thirty millions of dollars. 

The banks, or those represented by the banks, derived an advantage 
in the use of the amount of their subscriptions for three months, but 
this without other loss to the Government than what was incident to 
the negotiation of the loan under the law. 

I am informed by Judge Bichardson, and such is my own opinion, that 
the most serious obstacle in the way of negotiating the four and four- 
and-a-half per cent, bonds in Europe is the inadequacy of the commis- 
sions allowed. When the circular of the 28th of February last was 
issued, one or two leading European bankers declined to act as agents, 



REPORT OF THE SECRETARY OF THE TREASURY. 33 

and I am penmaded that others who accepted the agency failed to give 
that attentioa to the bnsiness which would have been bestowed upon 
it had the conunissions corresponded more neady to those usually 
received by them for the negotiation of public loans. The credit of 
the coantry is fhlly established in every financial centre of Europe, 
and the bonds of the United States can be negotiated at their market 
value in a larger number of cities than the bonds of any other country 
in the world. Under these circumstances, I think it my duty to advise 
nch an allowance for commissions upon the four and four-and-a-half 
per cent, bonds as will secure the negotiation of them with the least 
poaeible delay. It needs no analysis of the subject to show that the 
intM««ts of the country will be greatly promoted by the proceeding, 
even thoo^ the commissions should seem to be unnecessarily large. I 
also recommend that authority t)e given for the payment of interest 
in London. This can be done without the least cost or risk to the 
Government. 

Betnms for the fiscal year 187(M71 show that the ocean commerce 
of the United States is passing rapidly into the hands of foreign mer- 
chants and shipbuilders. In the year 18G0, nearly seventy-one per cent. 
of the fcR«ign commerce of this country was in American ships; in 
1864^ it had fallen to forty -six per cent.; in 1868, to forty-four per cent.; 
and in 1871, it is reported at less than thirty-eight per cent 

The loss of the shipping of the United States is due chiefly to two 
canaes — first, the destruction of American vessels by rebel cruisers 
dnhn^ the war ; and, secondly, the substitution of iron steamships for 
the transportation of freight and passengers upon the ocean, in place 
of sailing vessels and steamships built of wood. 

When the war opened English builders of iron steamships had 
aeqnired considerable proficiency, and since that period the art has 
been carried to higher perfection in Great Britain than in any other 
part of the world. It is stated that the superiority of British machinery 
and knowledge of the business b}' British mechanics give an advan- 
tage over American shii)builders equal at least to ten per cent, upon the 
cost of construction. They possess additional advantages in the cost 
of labor, the cost of iron, coal, and other materials, and in the rate of 
inlrmt ufion the capital emi)loyed, equal in all to about twenty per 
CFUL more, so that the difTercnce in favor of British shipbuilders is at 
kaat thirty fier cent. 

In rooaidering the means for the restoradon of oar ocean commerce, 
two facta moat he accepted : First, that it is usekaa to attempt to revive 
it with wooden shipa; and, secondly, that iron ahipa moved by sails 
3Ab 



34 BEPOBT OF THE SECBETAKY OF THE TREASURY. 

cannot compete with iron ships propelled by steam. Hence, the only 
practical questions for consideration are these : Can the constmction 
of iron steamships' be established in this country, and, if so, by what 
means t 

The trans-ocean commerce of the United States would employ about 
six ndllion tons of shipping, if each vessel made but one round voyage 
in a year. The value of our exports and imports has already reached the 
sum of nearly eleven hundred millions of dollars, and during the pre- 
sent decade it will exceed fifteen hundred millions of dollars annually. 
The annual returns for freight and passengers are about one hundred 
millions of dollars. 

The history of the loss of our commerce, as shown in the statistics 
already given, renders it certain that ^thout some efficient action on 
the part of the Government, the entire foreign trade of the country 
will soon pass into the hands of our rivals. 

The monopoly of the trade between the United States and Europe 
by foreign merchants and shipbuilders carries with it the monoi>oly 
of shipbuilding for the entire world, and, as a consequence, the Atlan- 
tio trade, the trade of the Pacific, and the seas adjacent thereto, will 
be carried on in English-built steamers. 

An alteration of the law by which foreign-built vessels may be 
admitted to American registry will ftimish no adequate relief. On the 
contrary, the change would stimulate shipbuilding in Eiigland, while 
the prospect of establishing it on this continent would diminish in 
proportion to the prosperity of the business in the ship-yards of our 
rivals. 

In view of the fa/ct& of our extensive coast upon the Atlantic and 
Pacific oceans, and our position with reference to Europe and Asia, 
the country ought not to be satisfied with any policy which does 
not look to the establishment and continuance of shipbuilding in the 
United States, the encouragement of our own seamen and merchants, 
and the control of so much, at least, of the commerce of the world as 
is derived from the export of our products and the importation of arti- 
cles requite for domestic consumption. 

The removal of duties upon foreign articles used in the construction 
of iron steamships, or the allowance of a drawback equal to the amount 
of duties paid, will not, in the existing condition of things, secure the 
reestablishment of the business. But were it otherwise, the removal 
of duties or the allowance of drawback raises practical questions of great 
difficulty, while any concession by an indirect process is likely in the 
end to prove unnecessarily expensive to the country. Several of the 



REPORT OF THE SECRETARY OF THE TREASURY. 35 

existing lines, of European steamers weie established by the aid 
of Qoveniment subsidies. They are still encouraged by the same 
metfis; and it is unreasonable to expect that our merchants and ship- 
builders can successfully compete with this formidable combination, 
anless they are supported by the power of their own Govenmient. 

After careful consideration of the whole subject, I am prepared to 
adrise the passage of a law guaranteeing to persons who may employ 
in the foreign trade American-bmlt first-class iron steamships of not 
less than two thousand tons burden each, an annual payment, for the 
period of five years, of the sum of thirteen dollars per ton. The sub- 
.sidy should be proportionately less to vessels of lower classification. 

In nuddng this recommendation, I do not assume that there is no 
other practicable method of restoring our commerce, but I present it as 
the method which appears to me to be the most efficient and economical. 

Connected with this plan, it will be wise to consider whether the 
ships may not be so constructed as to be available for naval purposes, 
and^ in case of war, subject to the right of the United States to 
take them upon pajrment of their appraised value. A similar sugges- 
tion was made by the Secretary of the Kavy in his report for the year 
IS^, They should also be required to carry the mails upon moderate 
terms, or in consideration of the subsidy. 

The use of sailing vessels and steamers built of wood may be con- 
tznoed successfully in. the coasting trade, the trade with the British 
possessions, and upon the rivers and lakes of the country ; but any 
effort to regain our former position upon the ocean by their agenc}*- 
must end disastrously. 

I entertain the opinion that the policy suggested wiU be effectual, and 
that in a comparatively short period our mechanics dnd artisans will 
acquire equal skill with thoseof England, and that we shall not only have 
the ai4 of the best machinery now in use elsewhere, but that important 
impiovemeuts will be made, calculated to place the country in a posi- 
tkm of superiority. 

We shaU also be able to test practically the quality of American iron, 
wfaidu for the purpose of shipbuilding, is represented as better than 
thst used in Great Britain. 

If it shall appear, as is claimed, that American iron is about ten per 
cent better than the iron used in England, an advantage will be secured, 
not only in the diminished cost of the vessels, but also in the increased 
tonnage capacity of American ships of equal dimensions over those 
constructed with inferior materials. 

Accepting as a truth, established by experience, that the ocean com- 



36 



REPORT OF THE SECRETARY OF THE TREASURY. 



inerce of the world is to be carried on in iron steamshipij, we must con- 
sider and decide whether the United States shall disappear from the 
list of maritime nations^ or whether, by a determined and practical 
effort, we can regain the position which we occupied previous to the 
late rebellion. 

GEO. S. BOUTWELL, 

Secretary of the Treasury. 
Hon. Jahes 6. Blaine, 

SpeaJcer of the House of Bepreseniatives. 



PAPERS 

ACXX>MrAXTIXO 

REPORT OF THE SECRETARY OF THE TllEASURY. 



REPORT OF TELE COMMISSIONER OF INTERNAL REVENUE. 

Tbeasuby Department, 
Office of Intert^al Revenue, 

Washingtonj November 21, 1871. 

Sir : Dnrinp: the fiscal year covered by tlie following report Hon. 
V. IMano was Commissioner from July 1 to November 1, 1870, and 
Hon. A. Pleasonton from January 3 to its dose. During November 
;iiid l>ecember, 1870, and until January 3, 1871, 1 was Acting Commis* 
fiMKier b3* Veason of tlie vacancy caused by the resignation of Mr. Delano. 

I have the honor to transmit herewith the tabular statements made 
op fffHn the accounts of this office, which the Secretary of the Treas- 
ur> is requiitnl to lay before Congn^ss, as follows : 

Table A, showing the receipts from each specific source of revenue 
mm! the amounts refunded in each collection district, State, and Terri- 
tory of the United States for the fiscal jear ended June 30, 1871. 

Table B, showing the number and value of internal revenue stamps 
c>nl#-nni monthly by the Commissioner, the receipts from the sale of 
Atatnprt and the commissions allowed on the same ; also the number and 
value of stamps for tolmcco, cigars, snuff, distilled spirits, and fermented 
liquons issued monthly to collectors during the fiscal year ended June 
». 1H71. 

Table C, showing the territorial distribution of internal revenue from 
variuoA gourtvs in the Unit<Ml States for the fiscal vears ended June 
». l^A. lSGr#, 1KIK>, 1867, 1868, 1869, 1870, and 1871.' 

Table l>, showing the aggrc^gate receipts from each collection district, 
^^Mte. and Territory for the fiscal vears ended June 30, 1863, 1864, 
l«j#vi, 1Mj6, 1H67, 1H68, 1869, 1870, and 1871. 

Table E, showing the total collections from each specific source of 
rrvftiiie for the fiscal years ended June 30, 1863, 1864, 1865, 1866, 1867, 
l^-MSrt. 1M», 1h7«, and 1871. 

TaMe F, showing the ratio of receipts fh)m specific sources to the 
a;:gT<*g3ite of all roll«»ctions for the fiscal 3-ear8 ended June 30, 1864, 
l>i«. 18*y», 1H67, 1H6H, 1869, 1870, and 1871. 

Table (;, an al>stract of n*ports of district attorneys concerning suits 
and pn»i4ei'utions under the intenial revenue laws during the fiscal year 
endefj June «I0, 1S71. 

Table II. an abstract of seizures of property for violation of internal . 
rv'\«-tiuc« laws during the fiscal year ended June 30, lii71. 

Tatilr I, showing the nuinlier of proof- gallons of spirits in each cob 
Irrtioo distric't^ State, and Terri|or>' in the United States, exclusive of 
tlie qoaotitv in internal revenue warehouses. May 1, 1871. 

Thene tableii exhibit the full result of the operations of this Bureau 
it* orgMiiiatioii to the present time. 



38' PAPERS ACCOMPANYING THE 

The aggregate receipts from all sources, exclusive of the direct tsx 
upon lands, and the duty upon the circulation and deposits of national 
banks, were, for the fiscal year 1871, $144,011,176 24. This sum includes 
the amounts refunded and allowed on drawbacks. 

Drawbacks have been allowed on general merchandise, under section 
171, act of June 30, 1864, limited by the act of March 31, 1868, amount- 
ing to $22,887 97. ' This amount is larger than that allowed for the fis- 
cal year 1870, on account of the adjndication of old claims for draw- 
back on cotton goods rendered admissible by joint resolution No. 78, 
approved July 14, 1870. 

There was refunded during the past fiscal year, for taxes Illegally 
assessed and collected, the sum of $617,581 07. This large increase 
over the year preceding was due to the adjustment of claims that had 
been suspended during former years, for more complete consideration ; 
for instance, the claim of one of the States which was embraced in the 
above aggregate, and amounting to $45,866, for taxes collected on divi- 
dends declared upon stock owned by the State. This was the largest 
claim ever allowed by the Bureau, and was referred to the Attorney 
General for his advice. 

My estimate of the receipts for the current fiscal year under the 
present law is $125,000,000. 

SPIRITS. ^ 

The number of distilleries (other than firuit) registered during the 

last fiscal year was 1, 043 

Number of fruit-distilleries registered 7, 149 

Total 8,192 



Of the distilleries (other than firuit) .617 were operated during the 
year, and of the fruit-distilleries, 4,007. 

The returns to this office for the last fiscal year show a total 
production in taxable gallons, from material other than 
fruit, of 54, 676, 446 

From fruit 1 2, 199, 733 

Total yearly production. : 56, 776, 179 

Gallons. 

The quantity of spirita in bond July 1, 1870, was 11,671, W86 

The quantity entered in bond for the year ended June 30, 1871 , was 54, 576, 446 

The quantity withdrawn from bond during last period, was 59, 503, 972 

The quantity remaining in bond June 30, 1871, was 6, 744, 360 

The quantity remaining in bond July 1, 1670, as per present report, less than 
quantity stated in th^ report for 1870, shown hj corrected reports of col- 
lectors received subsequent to the publication of the report for 1870 was. 10, 572 

The total quantity of spirits in the United States, not in internal 
revenue warehouses, on the 1st of May, 1871, was 41,185,713 proof-gal- 
lons, showing a decrease in the quantity on the market since November 
15, 1870, of 4,452,580 gallons. 

The receipts from spirits for the fiscal year ended June 30, 1871, 
were as follows: 

Spirits distilled from apples, gcapes, and peaches $1, 236, 005 67 

Spirits distilled from materials other than apples, grapes, and peaches. 29, 921, 308 4^ 

Distilleries, per diem tax on 1.901,602 98 

Distillers' special and barrel tax 5,683,077 31 

Rectiliers 959,800 18 

Dealers, retail liquor SI, 651, 464 73 



REPORT OF THE SECRETARY OF THE TREASURT. 



39 



IVjIen, wholesale liqnor S2,151,2S1 OG 

XAnofactnrers of stills, (6X>ecial tax) 1,927 49 

>:ilU or worms, manofactared 3, 240 00 

S'^unps, wareboose, rectifiers' and wholesale liqnor dealers' 758, 427 00 

Exccas of gaagers' fees 13,G93 20 

Total 46,281,843 10 



The followiii|]f tabular statement shows the distribution of distilleries 
io the varions States and Territories: 

SUtetmemi Aowimg the number of digHVeries registered and operated during the fiscal year 

ended June 30, 1871. 



Stttet wd Territn- 


Grain. 


Molasaes. 


Fmlt. 




^1 


isterea. 


Na oper- 
ated. 


No. reg- 
istered. 


Na oper- 
ated. 


Naree- 
istered. 


Na oper- 
ated. 


It 


AlihiMa 


9 

.? 

G 

1 

3 

S 

M 

32 

21 

5 

962 

16 


1 
1 

' 1 






75 

40 

341 

170 

70 

347 


8 

1 

150 

133 

67 

309 


84 

42 

3o3 

176 

71 

349 

2 

102 

245 

34 

5 

035 

27 

1 

121 

64 

3 

4 

13 

165 

2 

2 

1 

3 

227 

10 

209 

1,775 

172 

8 

256 

1 

72 

•572 

21 

1 

14 

1,845 

4 

1S8 

13 


9 








2 


• -n ; f«*T>t* - ,,.,r T . 


1 




15C 


K *aBfCticot ..... 




138 


I * Ij wv 






67 


• rf«irri», , . . . , . 


1 

1 

54 

26 

3 

3 

128 

S 






tuo 


I'.-JJO 






1 


1 -r .is 






48 

213 

13 


14 

56 


68 








83 


I ^A 






3 


K AXtfttM 






.......... 


3 


L ""-•ofky 






673 

1 


406 


534 


I ' '^'.r^SBJi 


10 

1 
2 
8 




2 


y ^M" 


1 




1 


V .-rluid 


3G 
2 
3 

4 

7 

36 
o 

2 

1 


9 
S 
3 

1 
1 
13 
3 
3 


83 
54 


8 
48 


17 


>: .-njclmaetta 

V 'jifW 


8 


58 
2 


\! ii.::«anta 










1 


M'^nsiPDi 






6 
129 




1 


M.«ucm 






7 


20 


M r.taaa 






2 


N ' rtftk» 










2 


^■-ia4» 












N< « HuBiMihire' .... 




1 




3 

223 

9 

133 

1,757 

88 

5 

74 


3 

136 

1 

86 

1,818 

48 

8 

47 


8 


\' w Jerar J 

yrw Mexico 


5 

1 

75 

18 

b-i 

3 

180 


3 




138 






1 


N*w Tork 


1? 

C 

Co 


2 


3 


106 


N rthCarolina 


1,224 


ri. ,-> 






113 


iT^rm 


'•••••••■* 




2 


I*' ^rtfvlraiiia 


95 


2 

1 




142 


nSdo'lilaBd 


1 


1 




5 

5 

1 




67 

524 

16 


53 
380 


53 


T ftortefp 


23 






403 


T* iM 








r ; jh 


1 








1 








14 
1.795 


8 
864 


8 


V - -j»u 


ro 

4 


21 
1 
2 

e 






685 


'7'^^:iijrt^>n 






1 


v.* *i Vi^injJA , , 






181 


55 


57 


'^IflfM&B , 






f^ 






.... 






T«tat 


1.015 


505 


38 


12 7, 149 


4,007 


8,192 1 

1 


4,534 



SURVEYS OF DISTILLERIES. 

rniformity in estimating the spirit-producing capacity of distilleries 
being indispensable to a just and equal assessment of the tax, a classifi- 
cation of distilleries has been arrived at, based upon the different kinds 
of material ased and the modes of operating ; and rules have been given 
for estimating the caimcity of each class, which experience has shown 
to be eqnall}' just to the Government and the distillers. 

The local surveyors having been thoroiighly instructed in their duties, 
the expense of making surveys will be materially lessened in tb-- ^~" 



40 PAPERS ACCOMPANYING THE 

SPIBIT-METEBS. 

By the annual report for 1870, page 7, it will be seen that Tice's Sam- 
ple Meters, theretofore adopted and prescribed for use in distilleries, 
were then being tested for the purpose of determining their utility. The 
period within which distillers were required to procure meters was ex- 
tended from time to time until the 8th day of June, 1871, when Circular 
^o. 96 was issued discontinuing their use. 

GAUGING INSTRUMENTS. 

Correctness and uniformity in the weighing and gauging of spirits are 
necessary to a just collection of the tax and to avoid unnecessary deten- 
tion of spirits in transit. These objects can only be attained by the use 
of instruments of the same standard. 

To accomplish these objects, in addition to the hydrometer pre- 
scribed for use in 1867, there has been adopted what is known as the 
" Prime and McKean's Combination Gauging Rod,'' which is required 
to be used for determining the capacity of casks. 

To secure accuracy in these instruments, arrangements have been 
made by which all hydrometers and gauging rods are inspected and 
tested in this office before being sent out for use. 

Internal revenue gaugers are furnished with hydrometers at the ex- 
pense of the Government, but are required to supply themselves with 
the combination rod at their own expense. 

These instruments, distributed under the present system of inspec- 
tion, seem to give general satisfaction, and their accuracy and unifor- 
mity have relieved the trade of the embarrassments resulting from 
errors in gauging. 

FERMENTED LIQUORS. 

The amount of tax received on fermented liquors at $1 per barrel was, 
for the years — 



1866 $5,115,140 49 

1867 5,819,345 49 

1868 5,685,663 70 



1869 $5,866,400 98 

1870 6,081.520 54 

1871 7,159,740 20 



The increase for the year 1871, as shown in the above statement, is 
believed to be due, in part at least, to the greater attention given to 
that subject by internal revenue officers during that year. This atten- 
tion has revealed some defects in the law, which call for early remedial 



legislation. 



TOBACCO. 



The total receipts from tobacco for the fiscal year ended June 30, 
1871, were $33,578,907 18. As compared with the receipts from the 
same source for the preceding fiscal year, the accompanying tables show 
tiie following results: 

Year ended Juno 30, 1871, tobacco, cbowinpf, &c., and snuff $20,677,717 84 

Year ended June 30, 1870, tobacco, chewing, &c., and snuff 19,708,780 61 

Showing an increase in class 32-cent8 of 968,937 23 



Year ended June 30, 1871, tobacco, smoking, scraps, shorts, &o $4,882, 821 83 

Year ended Juue 30, 1870, tobacco, smoking, scraps, shorts, &o 4,591,702 81 

Showing an increase in class lO-centsof 291,119 02 



Year ended June 30, 1871, cigars, cheroots, &c $6, 598, 173 24 

Year ended June 30, 1870, cigars, cheroots, &o 5, 718, 780 04 

Showing an increase on cigars, &c., of 879,393 20 



REPORT OF THE 8ECBETART OF THE TREASURT. 41 

Year coded June 90, 1871, rpceived from sale of export stamps fBH, 147 00 

Tear ended Jane 30, lt?70, vt)ceived from sale of export stamps 4ti, 097 50 

Incraae from sale of export stamps 1^1,049 50 

Tear ended June 90, 1871, received from 4^a1er8 in leaf-tobacco $*^21,t)61 OS 

Tear ended June 30, 1870, received from dealers in leaf-tobacco *20U, !^U5 54 



Inert and collection from dealers in leaf-tobacco 21,456 44 

Tear ended Jane 90, 1^71, from dealers in maDnfactnred tobacco $970, 017 96 

Tear ended Jane 30, li:^0, from dealers in manufactured tobacco 9*29, 892 64 



liiCJtJtd coOectioQ from dealers in mannfactored tobacco 40, 125 32 



3 



Tear ended Jane 90, 1871, from special taxes of tobacco and cigar mana- 

£»etttT*TB $162,367' 33 

Tear endrd Jane 30, 1870, from special taxes of tobacco and cigar manu- 

153,248 74 



InerraMd ooUectton from special taxes of tobacco and cigar mannfac- 

9.118 59 



Showing a total increase of $2,228,11^ 30 over the total nmoimt of 
receipts fiK>ni the same sources for the preceding fiscal year. 

ANNUAL PKODUCTION. 

The total amonnt of mannfactnre<l tobacco, represented by the 
amoiuit of collections for the fiscal year ended June 30, 1871, was as 
follows: 

Poanda. 

CtirvinK-tobaeeo, snnff, dec., class aS-cents 64,617,868 

>kzK4ini;-tobacco, scraps, sborts, &c., class 16-ceuts 30,517,696 

AfM to this the (^nanttty exported 10, 621, Oc^ 

AmI excess remaining in warehouses Jane 30, 1871, over Jane 30, 1870 72, 377 

GiTiac a toUl product for the year, of 105,828,963 

The total nnmber of cigars, cheroots, &c., on which taxes were col- 
lected, was i;»2,844,357. 

The steady and uniform increase, from month to month, in the revenues 
dmfed from manufactured tobacco, cigars, &c., since the present law 
wi^t into operation, by which the m(xle of collecting taxes on these 
artjrlf-ji was changed from an assessment after removal fi*oin the manu- 
Lirtory and sale, to a prepayment, by means of suitable stamps, before 
tb^ goodH are removed from the pliice of manufacture, has fully de- 
iDon«^tniled the suiieriority of the present system over the former. 
Fever frauds are fiossible where the taxes are required to be paid 
at tbr manufactory, and before the goods are allowed to go upon the 
iDariu^« and where ever^* package is required to bear upon it the evi- 
droce that the tax has been paid. But, notwithstanding the eucour- 
airing progress that has been made toward a thorough ami complete 
rull«xtion of the revenues from this source, I am forced to the con- 
rlwnian that, during the last fiscal year, much tobacco ha^^ esc2i{>ed tax- 
ation through the refilling of empty stainiHHl packages, the second use 
of ihtampa, the use of counterfeit stamps, the removal of small quanti- 
ties from the place of manufaicture without stamps, and stamping as 
rlam IC-eeota, tobacco which, under the law, should have been stamped 
at the rate of 32 ceota per i>ound. 

rnilFOKX BATE OF TAX. 

The pfeteot law imposes on all chewing-tobacco a tax of 32 ceulft i^ 
yooMl, Aod tlM aame rata on all «mokjng-tobacco from ^\i\c!ki an^s ^x 



42 PAPERS ACCOMPANYING THE 

tion of the stems.has been removed. But practically all smoking- tobacco, 
with slight exceptions, is claimed to be taxable only at the rate of 10 
cents, and no one except the manufacturer knows or can know whether 
it contains all the stems which are natural to the leaf, or a less quantity. 
The natural leaf, cut with all the steq^^ in, is, previous to being so cut, put 
through a process of sweetening, to fit it for chewing purposes, thus 
making it actually chewing* tobacco, though sqld under the name of smok- 
ing-tobacco and stamped class IG-cents. By the manipulations of some 
manufacturers the hue-cut shorts, '' which have passed through a riddle 
of 36 meshes to the square inch by process of sifting," constitute the bulk 
of their products and are used as chewing-tobacco, though paying a t^x 
of only 16 cents per pound, while sweetened scraps, a product of plug 
manufacturers, are put up in large quantities and sold under the 16-cent 
tax for chewing purposes. A uniform rate of tax, while it would allow 
every manufacturer to manipulate his products in his own way without 
restrictions being placed upon his modes of manufacturing, would effect 
ually close the door to the perpetration of fraud or the evasion of taxes 
by their improper classifications. 

BEStJLTS OF A UNIFOBM TAX AT DIFFERENT BATES. 

From the tables presented in this report it will be seen that more 
than two-thirds of the manufactured tobacco which reached taxation 
during the last fiscal year paid the tax of 32 cents per pound, yielding 
four-fifths of the revenue ^ich was collected directly from the article 
by stamps. Had a tax been collected at a uniform rate of 32 cents per 
pound on the entire product of manufactured tobacco which reached 
taxation during the last fiscal year, the receipts therefrom would have 
been $30,443,361 28. Adding to this sum the taxes collected on cigars, 
the special taxes of manufacturers of tobacco and cigars, of dealers in 
leaf, and dealers in manufactured tobacco, &c., the total receipts would 
have been $38,461,728 79. Similar calculations show that a uniform 
tax of 24 cents per pound on the same quantity would have realized 
the sum of $30,850,888 47, and that a uniform rate of 16 cents per 
pound would have realized the sum of $23,240,048 15. Thus, it will be 
seen that on the assumption that the same number of pounds would 
have reached taxation had the rate of tax been uniform, either at 16, 
2i, or 32 cents per pound, a uniform rate of 32 cents would have 
increased the revenue by the sum of $4,882,821 61, while a uniform 
rate of 24 or 16 cents would have diminished those receipts in the sums 
respectively of $2,728,018 71 and $10,338,859 03. I am awafe that it is 
contended by those who advocate a reduction of the tax to a uniform 
rate of 16 cents per pound that the increased consumption which would 
result from such a reduction, and the .greater number of pounds which 
would reach taxation, would nearly, if not quite, compensate for the 
reduction in the rate. I am unable, however, to see any well-grounded 
reason for«uch a conclusion — first, because such a reduction would 
have little, if any, tendency to increase the consumption of smoking 
tobacco, as nearly all smoking-tobacco now pays but 16 cents tax; 
secondly, such a reduction alone would not tend to diminish the 
quantity of raw or leaf tobacco consumed, for most of the leaf-tobacco 
sold directly to consumers is used for smoking purposes, and the 
motive to smoke untaxed leaf would not be removed or lessened by 
diminishing the tax on chewing-tobacco; thirdly, because whatever 
increase in consumption there might be from such a reduction in the 
rate must necessarily be of chewing-tobacco, of plug, twist, fine-cut, 



REPORT OP THE SECRETARY OP THE TREASURY. 43 

&c*.« and of snuff, and of these the consnuiption would have to ho 
diiublod* making it one hundred and twenty eight millions of |)ounds, 
when* it i» now oulv sixty four millions of pounds, in order to obtain 
iIm^ same amount ot revenue as was collected the last fiscal year. Such 
an increase in the consumption of •hewingtobacco is not to be expected. 

My own opinion is, that with the tax at 24 cents, taking into account 
tbe natural increase of the revenue as shown between the collections 
of sacccediuK years, and with the advantage of some legislation here- 
iiiafter recc»mmended, we shall be able to keep the collections on tobacco 
up to those under the present rates. 

This recommendation, however, is made without regard to its rela- 
tion to future total revenue results. If it should be the opinion ot 
Congress that the yield of revenue from internal taxes should not be 
materially decreased, then, to accomplish the desirable results cxpect<'d 
from a consolidation. of the tax on tobacco, and to com]>ensate in part 
to the revenue the exiKH;ted large loss from the expiration of the 
income-tax during the current fiscal year, and the further material loss 
fnMD -Articles and occupations formerly taxed but now exempt,'' (a 
rapidly dec*rt^ising item, of course,) I would advise a consolidation of 
the tobacco tax at 32 cents |»er i)ound. 

PEDDLERS OF TOBACCO. 

I am eatisfied. from the evidence which has accumulated at this office, 
that much of the fraud above-rcferred-to is efi'ected through the instru- 
iDentality of |MHidlers. 

In order to put an end to this illicit traffic some additional legislation is 
rr*qnired. I would, therefore, recommend that every |K'rson who sells or 
ofltfra to sell nianulactured tobacco, snutf, or cigars from wagons in the 
naiiiier of iM'ddlers traveling fmni place to phure, be required to pay a 
tfpeetal tux of fitteen, twenty-five, or fifty dollars, ucconling as they 
travel with one, two, or more horses or mules, and to comply with 
■Qch regulations as may be prescribed by the Commissioner of Liternal 
Ue%'enae. 

SALE OF LEAF-TOBACCO TO CONSUMERS. 

For the last thnH» years this ofiice has l>een in possession of informa- 
tion that a large and incri^asing amount of raw or leaf tobacco, in por- 
XiaOA fif the t-ountry, was being sold at retail dire<'tly to consumers 
mithout the payment of tax. Evidences of this traffic have, fnun time 
to time« l»e<'n furnished by assessors and collectors, and more es|)ecially 
by Mi|iervis4irs.\\h<), in taking transcripts fnmi the books required by 
law to Im* k«*pt l)\ Icaf-tlcalcrs, have n'|H>rted that they find scores of 
pacen of thcM* lKN>ks where entries were made of sales from one-halt 
fmottil to four {Niunds each ; and I am constantly in receipt of letters 
from manufartuivrs of tobacco, complaining of the injury to their busi- 
neiM arising fnan su4*h sales, and informing me that in some localities 
vbere they fonuerly nn^eived frequent and large onlers for mauufac- 
tnrrd toli:u*co they now make no sales, the same parties who used to 
ibake theM* finh^rs n<iw ordering instead supplies of natural leaf from the 
vholeAalt* U-al-dcah^rs. Against this traffic, grown to such large pnipor- 
tiottii, no injurious to their business as manufacturers, and pn*judiciid to 
the imercfit of the Govenunent n'venue, they ask to l>e protected. 

To thii» end« 1 would recommend that se<*tion 59 of the act of .Inly 20, 
lMc^ be fto amended as to ini|K>se a s|M*cial tax of five hundn'<l dollars 
oa errry iierson who shall make a business of selling raw or leaf-tobacco 
to paraotia other tbau those who have paid special tax as leaf-desd^c^ 



44 PAPERS ACCOMPANYING THE 

or as manufacturers of tobacco, snuff, or cigars, or who sball sell leaf- 
tobaceo in quantities less than twenty-five pounds, or who shall sell 
such tobacco directly to consumers, or for consumi)tion without its being 
manufactured. And if this is not deemed sufficient, I would further 
recommend such a tax on the sales of such dealers in excess of $5,000 
annually as would be equivalent to the tax on the same amount and 
value of manufactured tobacco. Such a provision of law will not only 
give the required protection to the manufacturer who now pays a special 
tax for carrying on his business, in addition to a speciiic tax on all his 
products, but it will also, I am persuaded, tend largely to increase the 
Government revenue from this source. 

EXPORT BONDED WAREHOUSES. 

In the absence of any provision of law providing for drawback on 
manufactured tobacco and snuff when exported, the law has provided 
for a system of export bonded warehouses to be establisheil at any port 
of entry in the United States for the storage of manufactured tobacco 
and snuff intended for exportation. 

Under this provision of law there are now in operation sixteen export 
bonded warehouses, two having been established during the last fiscal 
year, viz, one at the port of Mobile, Alabama, and one at Portland, 
Oregon, while one of those previously established at Philadelphia has 
been discontinued. 

The quantity of tobacco, i&c, stored in the feeveral export bonded 
warehouses during the fiscal year ended. June 30, 1871, was as follows: 

Poandt. 

Fourth (liHtricty Mas8aclir.«ctts l,!>03,t^ 

Tbirty-sccoiul dUtrict, Now York 12,799,611 

Second district, Pennsvlvaniii 2,605,556 

Third district, Maryland 3,060,556 

Third district, Virjiiuia 2,6$^,529 

First district, Louisiana 1, 547, 095 

First district, Califoniia 2,158,883 

First district, Oregon 64,167 

Total amount '. 26,379,264 



The quantity withdrawn for ex])ortation from the several export 
bonded warehouses during the fiscal year ended June 30, 1871, was as 
follows : 

PooikIi. 

Fourth district, Massarhupctts 853,724 

Thirty-second district, N«\v York ; 6,699,088 

tJecond district, Pennsylvania 40,H38 

Third district, Marviaml 218,916 ^ 

Third district, Virginia 2,630.175 

First district, Louisiana 10,355 

First district, California 167,387 

Total quantity exported 10,021,083 

WITHDRAAV^ FOR CONSIIMPTION. 

Tlie quantity withdrawn forconsuni])tion on payment of the tax, from 
the seviTal lK>ndcd warehou8(»s, for the liseal year ended June 30, 1871, 
was as follows : 

Pounds. 

Fourth diatrict, Massachusetts 521,237 

Thirty-wH-oud district. New York 2,464.979 

Sf^contl district, Pcnusylvauia 2,658,736 

2'hird district, MoijJaud 2,435,503 



REPORT OP THE SECRETARY OP THE TREASURY. 45 

Pounds. 

Tbird diKtrirt, VirynniA 3*2, 7&4 

Kirmt HUtrict . IjoniAiaoa .* 1,4:U,287 

Kira district, Califoruia : 1,930.164 

Fine district, Oregon..! 24,969 

Total for consmnjption 11,499,659 

lliese figures show that less than half of the tobacco, &c., removed 
ID bcHid from the manufactories, is actually exported. From the eight 
bonded warehouses established at the several ports of Philadelphia, 
Baltimore, New Orleans, San Francisco, and Portland, Oregon, in which 
were stored during the fiscal 3'ear endi»d June 30, 1871, 9,437,257 pounds 
iit mannfai*tured tobacco, only 437,495 i^ounds during this |)eriod were 
withdrawn for exiK>rtation, while 8,480,G5G |>ouuds were withdrawn for 
outummption on payment of the tax. 

Nfariy nine-tenths of all the tobacco exported from the country is 
shipped through the bonded warehouses at New York and Bichmond, 
Virginia; and of this a^large portion is never stored t» the bonded 
warehoutfes. The shipments are made directly from the factories, the 
goodjt being carted hy the warehouses, and only constructively entered 
thcrein^^thongh the owners thereof are charged with a month^s storage. 

The practical operation of this system of bonded warehouses hitherto 
been to give to a few individuals and firms, more particularly to 
the proprietors of the warehouses, the same facilities for storing tobacco 
without the pn*payment of the tax as were given by the former system 
of Claaa B, bondfAl warehouses, abolisheil by the act of July 20, 1808. 

It ia my own opinion, and, so far as I have been able to ascertain, it 
ia the opinion of manufacturers of tobacco generally, that the present 
aystem of exi)ort bonded warehouses can bo entirely abolished to the 
interest both of the Government and of the manufiicturers. 

Under the present system all the tobacco bonded at the warehouse in 
Bidunond, Virginia, is exported without ever entering the warehouse, 
and tbe same is true of much of the tobacco bonded in New York. 

By abolishing the present system of ex[K>rt bonded warehouses, and 
providing for the exportation of manufactured tobacco, snulT, and cigars, 
as other merchandise is exported, allowing a drawback of the tax paid 

rii proof of landing abroad, requiring the tobacco to be loaded under 
saper%*iiiiou of an inspector, and the tax-paid stamps to be destroyed 
by naid officer to prevent relanding, it is believed a large portion of the 
expeniiea now incurred by the manufacturers in exporting their goods 
would be saved, the Government would receive the taxes on all goo<ls 
wben removtHl from the place of manufacture, all jobbers and dealers 
tn Banufactured tobacco would be placed on the same footing with re- 
gard to the traiUcin tax paid gootls, and the special privileges and ad- 
Taatagea enjoyed by a few individuals and firms would be removed. 

I would recommend that Congress provide that evidence of the loss 
aft ara sati^ntsurtory to the Commissioner of Internal Revenue shall have 
all tbe fon!e of a lauding certificate for the puq)oses of drawback. 

Other systems of exiiortation designed to remedy the evils of the 
preaent bondi^ warehouse system have been suggested ; but they in- 
Toire the multiplying of bonds to be taken in lieu of tax. A multipli- 
cauoo of such bonds would result in an increase of losses to the Govern- 
asMmt. The records of the United States courts in many sections of the 
coantrj are hu^Iy occupied by suits on bonds taken for spirits and re- 
iaed petroleom, onder simikir systems tothose proposed. In a large 
■Utiintj of the caaea, the principals being insolvent generally before 
bAmgbty tbe sureties have either not becai found on ongo^ 



46 PAPERS ACCOMPANYING THE t 

process : or, if found, a return of no goods on final process has realized 
to the Government a total loss of its supposed security. 

STAMPS. 

Since the last annual report of the Commissioner, contracts have been 
made for printing revenue stamps as follows, viz : With Mr. Joseph R. 
Carpenter, of Philadelphia, for documentary and proprietary stamps ; 
with the Continental Bank Note Company of New York, for printing 
tints for distilled spirits and tobacco stamps ; with the National Bank 
Note Company of New York, for printing tints for beer stamps. These 
contracts were awarded to the lowest bidders possessing the facilities for 
doing the work, after due publication of advertisements for proposals in 
the newspapers of the various leading cities in the United States. 

Important changes have been made in the materials and manner of 
preparing stamps in order to prevent fraudulent issues, counterfeiting, 
and re-use. Heretofore nearly all the issues of revenue stamps have 
been printed in a single color upon ordinary cohimercial paper furnished 
by the parties doing the printing. By the changes referred to, the Gov- 
ernment provides ^ distinctive paper, and permits the printing of 
stamps upon no other, and requires that all stamps shall be print^ in 
two or more colors. 

It is well known that the revenue derived from stamps has seriously 
suflfered through the fraudulent re-use of stamps. It has been found 
no difficult matter on the part of evil-disposed persons, by the use 
of chemicals carefully manipulated, to remove the cancellation-marks 
entirely without injuring the appearance of the stamps, thus enabling 
dishonest parties to re-use them, or to sell the same for re-use, and de- 
fraud the Government to that extent. 

It is believed that the stamps now being ftirnished under the contracts 
alluded to, cannot be tampered with. Especially is this thought to be 
the case with the adhesive, and tobacco, snuff, and cigar stamps printed 
upon chameleon paper. This paper so effectually changes its color upon 
the application of chemical agents employed for the restoring of stamps 
for re-use, as to render restoration to its original state impossible. In 
addition to the protection afforded by this paper, a soluble ink is .used 
in the preparation of adhesive stamps. This ink contains the ingre- 
dients of ordinary writing ink : any acid or alkali of sufficient strength 
to remove the cancellation made would destroy also that portion of the 
stamp which is printed in the soluble ink. 

By printing the stamps in two or more colors, counterfeiting, which 
has been largely practiced by photography, becomes impossible. 

Another feature in the present issue is, that with the exception of the 
documentary and proprietary stamps, none are allowed to be entirely 
prepared by any single establishment. 

The New York Bank Note Company print the tints only of certain 
stamps, while the Bureau of Engraving and Printing finishes and deliv- 
ers them to this office, from whence they are issued to collectors. 

The paper used for printing these stamps was adopted especially for 
that purpose by the Secretary of the Treasury, upon the recommenda- 
tion of this office, and is manufactured by Messrs. Jas. M. Willcox & Co., 
of Glenn Mills, Pennsylvania, under Government supervision. It is 
not lawful for any one to manufacture this paper, or to sell or have 
it in possession, except by authority of the Department. 

It may be added that the average cost of the present series of stamps 
is considerably less per thousand than that of the previousjssue. 



SEPORT OF THE 8ECKETABY OP THE TREASURY. 



47 



ABSTRACT OF CASES COMPROMISED. 

The whoto namber of cases compromised, as provided under section 
102, act of Jnly 20, 1868, dnring the fiscal year ended June 30, 1871, 
wu730. 

Amooat of US accepted $349,795 12 

AiBBiMd prnalty fixed by law * 20,076 36 

Sporiftc proaltj in lieoof fines, ]>enaltte8, and foifeitnres 248,626 50 

Total amoant received by compromiaM 618,497 96 



▲BSntACT OP REPORTS OP DISTRICT ATTORNEYS FOR THE FISCAL 

YEAR 1871. 

y— liir of indictments 4,217 

Ifaaber of proceedings in rna 1,048 

Voaiberof oilier suits i» jwrscmoM 1,712 



WWole namber oommenced . 






of convictions on indictments 

of judgments recovered in other sntts t» jiertoiuiM. 
of jodgmenu recover^ in proceedtugs is rem 



TdCal number of suits decided in favor of United States. 



of acquittals 

bcr of otbcr suits in jmtwnom or in rem decided agxunst the United 



Total nmnber of suits decided against the United States, 



6,977 

1,232 
1,106 

844 

3,182 
258 
198 
456 



of suits settled, not prosecated, or dismissed 2,306 

of suits pending July 1, 1871 5,(376 

of Judgments recovered In suits in jwrsosasi, including fiDes, &c . $1, 419, 064 48 
ceUected and paid into court in suits ia jwrtonam (including 

) on account of Judgments, fines, dcx; 594,339 97 

I collected and i»aid into court as proceeds of forfeiture 145, 238 51 

the gnm procttds rtalisei from saXet, during the fiscal jfear X^fTX^ mnder 
of Jmig 13y lati&t together with eipem^ea osd amount depoeitid; aUo the per 
togrom jiroceedf. 




Sutra. 




pro- 



1071 75 

113 M 

SM 57 

41 5a 

12e» 15 

43 99 

332 M 

7 90 

1.031 55 

46 00 

903 07 

1,S73 50 

154 30 

1,933 41 

<55 11 

170 84 



Expcnnm 



tS4l 



540 06 

07 » 



45 

341 'j^ 
37 76 
ICOO 
43 m I 

9t):l Id 
7 SO 

516 91 
6 VD 

S55 IH 

C^'J 40 
4S t\ 

909 53 

IM 44 

i^ oa 

9!) 01 

&!5 44 

77 30 



Atnonnt dc- 
p(MiU>4L 



1730 30 

57 01 

160 t!9 

3 ea 

143 15 

iao'oo 

514 61 

40 70 

33H 49 

G03 10 

lu5 49 

7-i3 «* 

70 67 

1?2 .^l 

l'J9 !W 

83 Ci 

9 H 



I 



Percent. 



7,790« 



3.b91 44 



3.00164 



94.8 
500 
6t).9 

90.8 
10.0 

loao 

60.6 

100.0 

5l>. 1 

ia.9 

43.9 
9U.6 
31.6 
41.3 
7±% 
fS.l 

4a3 

9Sl6 
».7 



49.9 



ABSTRACT OP SEIZURES. 




of property for violation of internal levenoe law during the 
eaded Joiie 30, 1871, were as foUowa: 

of distilled spiriti^ TahMd at |SA,39bl^ 

•ihrnoaUfdliquotM, ralocdal ^«W^ VI 



48 PAPERS ACCOMPANYING THE 

2,907 pounds of snuff, valued at $387 10 

281,*2H;i pounds of tobacco, valued at 109,234 44 

2,()94,:576 ci-Jirs, valuedat. ' 58,820 54 

Mi8cullaucou3 property, valued at 397. 333 36 

Total value of seizures *. 915,240 14 

ADDITIONAL RECOMMENDATIONS. 

I fully approve, and would here renew, the following recommenda- 
tion made in last year's report by the then Commissioner, Mr. Delano : 

The act of July 14, 1870, exempted from taxation, under schedule C, canned and 
preserved tlsb, leaving prepared mustard, sauces, sirups, jams, and jellies still liable to 
the stamp tax. These articles beiu^ either condiments or conserves, and generally of 
home or culinary production, never having been a fruitful source of revenue, and the 
coUection of the tax thereon always attended with no inconsiderable amount of trouble 
and vexation, I would recommend that the^ hereafter be relieved from the stamp tax 
now imposed upon them under the clause m schedule C relating to " canned meats," 
&c. 

There are now in the hands of collectors and United States marshals, 
stored in bonded warehouses and elsewhere, considerable quantities ot 
condemned, forfeited, and abandoned tobacco, so depreciated in value 
that it cannot be sold for enough to pay charges and for the necessary 
stamps. This tobacco was manufactured under the old lawj conse- 
quently it is unstamped. Under the present law it cannot be sold or 
offered for sale without first being properly stamped, and there is no 
provision of law under which the Commissioner of Internal Revenue can 
furnish stamps for it. The want of authority to furnish stamps for such 
tobacco, which is constantly accumulating in the hands of Governoient 
officers, has caused much embarrassment. I would therefore earnestly 
recommend that Congress authorize the Commissioner, upon the requi- 
sition of the officers having the custody and control of such tobacco, to 
furnish suitable revenue stamps to be attached and cancelled before the 
same is offered for sale. 

It frequently happens that tax-paid stamps are lost from packages of 
spirits by unavoidable accident, without fault on the part of the persons 
interested, the spirits being thus exposed to seizure and detention. The 
present law makes no provision for re-stamping such packages, except 
on the repayment of the tax. Inasmuch as the stamp is a device to 
protect alike the interests of the Government and the tax-payer, it is 
considered that authority ^hpuld be given to complete that protection 
by re-stamping. 

It was recommended last year by Mr. Commissioner Delano that Con- 
gress provide, by joint resolution or otherwise, for the remission of all 
^xes assessed on ship-builders under the fourth section of the act of 
March 31, 1868, as had not been collected. No action, however, was 
taken upon the subject, and not feeling at liberty to allow further delay, 
I have ordered their collection. 

Section 44 of the act of June 30, 1864, gives to the Commissioner, 
" subject to regulations prescribed by the Secretary of the Treasury," 
authority to abate and refund taxes and penalties in certain classes of 
cases. One of these regulations (Circular 79) provides in effect that no 
claim or application for the refunding of taxes will be entitled to con- 
sideration by the Commissioner, unless it shall be filed with him either 
prior to August 4, 1871, (Circular 79 having been issued August 3, 1869,) 
or within two years from the dale of the payment of the tax. 

It will be observed that this simply affects the question of the con- 
sideration by the Commissioner of claims thus barred, but does not, it 
is claimed, limit any right of action upon them. 



KEPORT OF THE 8ECRETABT OF THE TREASURY. 49 

000 of my predecessors, Mr. BoUins, in bis report for 1868, remarks 
upon this sabject as follows : 

Tbe aalbontj rested in the Commissinner of Internal Revenue to rofiinfl taxes 
cnoonicuily c»Uected has been the means of preycntinf; mnch exprnsire ]iti<;ation, and 
kas afionl(*d vpecdy and Inexpensive n*1iof to many persons who have Khmi romiKrlled 
Id fAj mort* than was lef^ally due. While a withdrawal of tliis authority would be 
prodortivf of fjrskt bankhip in many cases, I am satiHfitHl that a statutory limitation 
of the timr within which snch claims must be presented would tend to prev(*nt mnch 
■hiwi. W)»cn the tpgality of an assessment is not seriously questioned at the time it 
is made, tbt* evidence in its snpfHirt is very ant todisapftear with a change in theoOicers 
of tbi* db^trtct : ami it is not then difficult for a skillful attorney to present reasons in 
support of a claim for refunding such as are liurd to be set aside. 

1 would reeomtnend that the Comniissioner be prohibited from con- 
riderinfT or allowing any claim not presontetl within two years from the 
time the tax was paid; and that all claims be barred in the courts after 
ax >ears from the date of payment of the tax. 

8e«*iion.44 of the act of July 20, 18C8, should, in my opinion, be 
amendcil by making; the minimum ])enalty smaller, such penalty being 
DOW a fine of not less than $1,00(^ with not less than six months im- 
prisooment. The undue severity' of this punishment would seem to In? 
obrioiis as applied to the olTeusi^s of carrying on the business of a retail 
or wholesale liquor desiler, rectifier, or manufacturer of stills, ^^ without 
baviiii; fiaid the special tax,^ iu cases wherein no intent to defraud exists, 
tbeomission arising from ignorance of the law, or other circumstances not 
fraudulent, yet constituting no lepd excuse under the terms of the section. 
Tbe |»rartical effect of providing so dispro|K>rtionate a punishment for 
thmn^ offenses is to discourage complaints, defeat convictions, and indui^o 
Hwpf'usions of sentence, in many cases in which some reasonable pun- 
ifbmenc should be enfon*e<l, as well to vindicate the law as to securo 
fotnre com|iliance with its requirements. 

t^tuHi «J of the act of July 13, 1S60, (p. 31, of Compilation of 18C7,) 
ftbould lie amended to make it apply to cases arising under any inter- 
nal revenue act. As it is now, it npplies only to offenses under that 
art of IHjO, atnl previous act, to which it was an amendment. I w<mld 
al«o rerommend that the limitation of amount should be extendetl from 
$9DU to 950U, as contained iu the parallel provision of the custom&laws, 
(wrtiou I! of act of July 18, 1806, 14 Stat, at Large, p. 180.) 

I ««Hihl i-all attention to the report of last year in relation to the sub- 
ject of ** direct taxes,^ and would renew the recommendation of early 
leirifJatiou tor the final disposition of all lands which have been acquired 
aod are now owned by the United States under the direct-tax laws. 

COLLECTOBS' ACCOrNTS. 

IW complaint which has heretofore existe4l of delay in the m'ttlement 
of ex-^'iilhftoni* acconntH has been, it is l>elieve«l, entirely removtHl by the 
•prration of the regulations of this office now iu force. 

Prior to April, 1870, it apfieared that the accounts of Gl excolli^ctors 
had betm cloNed, which nunil)er, however, has since been increasecl to 
4M. k-aving at the present time 2.'M) accounts still Often. Of this number 
US have lieen \ABeei\ in the hands of United States attorneys for suit on 
tke bocids af the delinquent collectors, the residue being in course of 
adjaalsient at this office. 
BespectliiJIyy 

J. W. DOUGLASS, 

Camminioner. 

Boa. GBOSOS a BOUTWELL, 

SecTfimrw of ike Hreagmrw. 
4Ab 



50 PAPERS ACCOMPANTINO THE 

REPORT OF THE COMPTROLLER OF THE CURRENCY. 

Office of the Comptroller of the Currency, 

Washington^ November 10, 1871. 

Sir : In compliance with the proWsions of section 61 of the National 
Currency Act, I have the honor to present through you to the Congress 
of the United States the following report for the year ending Septem- 
ber 30, 1871 : 

Since ray last annual report, one hundred and fifty-five National 
Banks have been organized, making the total number to October 1, 
eighteen hundred and- eighty-six. Of this number, ten banks, to-wit : 

The Central National Bank of Baltimore, Maryland, 

Tlie First National Bank of Hightstown, New Jersey ; 

The National Security Bank of Philadelphia; Pennsylvania; 

The Keeseville National Bank, New York ; 

The Central National Bank of Hightstown, New Jersey; 

The East Chester National Bauk of Mount Vernon, New York ; 

The Merchant's National Bank of Newark, New Jersey ; 

The National Bank of the Commonwealth of Boston, Massachusetts; 

The National Bank of Kutztowu, Pennsylvania; 

The Littleton National Bank, New Hampshire, 

with an aggregate capital of Sl,9G0,000, were organized by the surrender 
and transfer of circulating notes for that purpose by existing Natipnal 
Banks, and did not increase the aggregate of bank circulation. 

One hundred and forty-five banks have been organized during the 
year under the act approved July 12, 1870, providing for the issue of 
j^fty-four millions of additional national bank circulation. 

The names of the banks are as follow^, to-wit, 

CapitaL 

The Second National Bank of Lawrence, Kansas : $100, 000 

The State National Bank of Springfield, Illinois 150, 000 

The (rern)an National Bank of Chicago, Illinois 250, 000 

The First National Bank of Palmyra, Missouri 100, 000 

The City National Bank of Selma, Alabama 100, 000 

The Loudoun National Bank of Leesburgh, Virginia 50, 000 

The South Bend National Bank, Indiana 100, 000 

The First National Bank of Lake City, Minnesota 50, 000 

The First National Gohl Bank of San Francisco, California. 1,000,000 

Tilt* Citizen's National Bank of Charlottesville, Virginia. . . . 100, 000 

The Merchants' National Bank of Burlington, Iowa 100, 000 

Tlie Hastings National Bank, Michigan 50, 000 

The City National Bank of Chattanooga, Tennessee, 100, 000 

The Teutonia National Bank of New Orleans, Louisiana. . . . 200, 000 

The National Bank of Somerset, Kentucky ., 60, 000 

The First Nationiil Bank of Appleton, Wisconsin 50, 000 

The First National Bank of Santa F6, New Mexico 15t), 000 

The First National Bank of Pleasant Hill, Missouri 100, 000 

The First National Bank of Holly, Michigan 50, 000 

The Merchant's National Bank of Richmond, Virginia 200, 000 

The First National Bank of Lanark, Illinois 50, 000 

The Favetteville National Bank, North Carolina 50, 000 

The First National Bank of Sioux City, Iowa 100, 000 

The First National Bank of Charlotte, Michigan 50, 000 

TJw First National Bank of Franklin, Kentucky 100, 000 

The First National Bank of Niles, Michigan 100, 000 



BEPOBT OF THE SECRETART OF THE TRllASL'BY. 51 

Capital. 

Tbc WoshinfrtOD SationaJ Bank, Iowa 950, (KH) 

The Firet National Bank of Fort Scott, Kanaas 50,000 

TTie Finrt National Bank of M,c<mi. Mi. lii;::iii 80,000 

TbeOntral Nutiouul Biuik ,■: (riiiuiii>i:i, .s<Mitli Carolina ... 100,000 

TbeCitiz^n-sNutionnt Banb ..i ir^iUi;:!.. Ni.rtlj c'.iroliaa 100,000 

Tbr First National Bank of >hiiTi-ij,.l,l. K-nirnkT J50,000 

The First Natiomil Bank of s.i-n.;i". Mi-Iiii,MiL 100, (MW 

Th« Commen-ial Satioaal U:.uk «{ I'lt.rslnir::!!, VirjriuiB... li'(»,000 

Tbr Bo»ne Couutv National Umk ..I r..1iiii>hi:i. Missi>uti ... 100,000 

The First Natioual Bank of i;n..,.li,!, \\i«,.t>sin 50,000 

Thr Finrt National Bank of S;i.<.<. lIKm.is 50,000 

Tbr Sint« National Bank of S< a iitIi ans, Loainiana 500,000 

The r.iill:ttin National Bank ot .^hium ■•town, Illinoi.s 250,000 

Thr Finrt National l;,..,l. ,,((Kr...,l.,. tmva 50,000 

The N, ■ ..!-,il j:..nk..iM-IV.T-,m. T.-%,,s J 00, 000 

The \. : i.T[-.ii- Na: U.uil., l.i.ni-L.m. 200,000 

Tbr Fannrrs and .Mri.liJiit.-' National Bank of Vandalia, 

Illinois 100, 000 

Tbr . 'i,.i-- N^ih..ii!ilBaukof Flint, Mti^higran 50,000 

T1m> Men-bantH and Fanuvrs* National Bank of Cbarlotte, 

\ ;1.< :..!i:i 150,000 

The ^^ I'- . National Bank, Minncaota. 100.000 

Thf.i , «ioual Bank ~ , Minnesota.. 50.000 

The ; National Bank, Ohio 100, <M» 

Thr Finrt National Bank of i, v i i [; , , , 75, «» 

Thr Firet National Bunk of >;-..nn..\, I.wa 50. WW 

Thr ■Klikosh. VVi««tiisiu lOO.IHM) 

Tbr Bai ;. ..f l>avtoii. Ohio 200, (WO 

Thr. of M tbii. Mirhigan 1(W,(W0 

Tbr Madiwo Nntionul Bank I ii rt.l, Keatnvkr 2IHI,U00 

Tbr Faron-rrf Naliomil Bank : >!!, niinoi« 50,000 

Tbr I • . , of Aimini, Bliiioii) 125, 'WO 

Thr Fintt Satioaal Bank of U.ri..,..k--.-, Illinois 50,000 

Thr Fimt National Bank of > nut JVi*-r Minnt'iwla W»,000 

Tbr Finrt National Bunk of t lnirl<-Krou, ^VfKt Vir^nia 78,000 

Thr t'niofi National Bank of New OilcaiiH. tjouisianu 000, 0(W 

Thr Finrt National Bank of L.r,..J.,. N.l.niakii 50, (WO 

Thr Fintl National Bank of Alim. Inv.-., 50, (WO 

Thr Kimt Satimial Bank of C!im*ui . . Wsnminff Territory.. 100,000 

ThfCtHiiMM-n-ial Naiionat Bank of 1' .: <i.|ii.. lo'.;, 100. (WO 

Tbr Hiinnfai-tnn'm' >\itiiinul Bank nf It^uine, WiMronsiin . . . 1(W, (MW 

Thr Fin.1 National Ba I Missouri 100, (WO 

Tbr N;itioiial Bank of 1 licxt.-r, ina 50, (WO 

Thr F:iiiiM-r»' National Bank of l. .. lihijoi,, 50, (WO 

Thr Kx.-liaii[£r National Biink 1 1 I'.l.i. Mm,,,^ 00,000 

Thr Fiiirt Nalional Bank i.f U-i w.. I- ,,, u'.. Ki-utucky 100.000 

Thr F"r«l Nalioaul Uuak of 1.. -ru^.^,, Illinois 50, (WO 

Thr Firxt National Bank of Ji-ffenHai <'it.v. Missouri 75,000 

Thr Fin»t National Bank of (.liark-MCity. Iowa 60, (WO 

Thr Fintt Naiioual Bank of Inilianola, Iowa 50, 000 

Thr Finrt Naliuual Bank of CasHoiailis, Micliigan 50,000 

The Finrt Nalional Bank of Auamosa, Iowa 50,000 

Tbr First National Bank of Monl(;onier,r, Alttbuna 100,000 

Thr Fmt Kational Bank of Klkadi-r, Iowa 50,000 

IW Bockraid Natiuiua Uaok, IlliuoiH 10U,WM 



52 PIPERS ACCOMPANZma TDB 

Capital. 

The National CoDimcrcial Bank of MobUe, Alabama 920tt, 000 

The Nittional Bank of Uoinmcrcc of Green Buy, Wisconsin. 100, OUO 

The ftlnnnfactnrera' NiitionalB:nik of Appleton, Wisconsin. 50,000 

Tlie People's >iition:i Bunk of Winobester, Illinoia 7'>,i)iMi 

Tlie iiMtUL'.sviile ^'alioDill Bank, Alabama .'. lOU, OUO 

The First National Bank of B-iiuli ihtv.^n. MJd.i-aii 50,000 

'The ['■iirriuTs' Niitii.nai Baiili of S:ilt'iii, Vir^'inia 60,000 

Tlie Ni-n Oil(':iLrs N;itional Bankin;,' Association, Louisiana. 600,000 

The 1.I1K.I1 iiiv Xiirioiiiil Bsyik, Michigan 50,000 

The First K;inii](;il Hank of Olathe, Kansas ■ 50,000 

The First National Bank of Allegiin, Michigan 50, 000 

The First National Bank of St, Authouv, Minnesota 60,000 

The First National Bank of NichokksvilV. Kentucky 65,000 

The Nortlicro NiUioiiiil Bank of Big Rapids, Michigan 75,000 

The FirHt National Bank of Pueblo, Colorado Territory 75, 000 

The National Bunk of Fraukliu Tennessee 00, 000 

The CoRinierciul National Bank of Versailles, Kentucky 100, 000 

The Pirst National Dauk of Atlantic, Iowa 00,000 

The Livingston Connty National Bank of Pontiac, Illinois.. 60,000 

The rirst National Bank of Baxter Springs, Kansas 60,000 

Tlie First National Bunk of La Grange, Missouri 60, 000 

The First National Bunk of Wyaoilott, Kansas 60,000 

The First National Bank of Greenville, Illinois. 1041,000 

The>i(nmil Nati..ii:il Hank of Winona, Minnesota .' 100,000 

The Bates r„iHil\ National Bank of Butler, Missouri 60,000 

The National Bank of Newberry, South Carolina 60, 000 

The Cook County National' Bank of Chicaj^o, Illinois 300,000 

The First National Hank of Bronnville, Nebraska 100,000 

The German National Bank of Covington, Kcntuckv 200,000 

The National Bank of Spartanburgh, South C^olina CO, 000 

Tho First National Bank of Grand Unvcn, Michigan 100,000 

The First National Biink of Mason City, Illinois 60,000 

The Second Notional Ba nk of Charleston, Illinois 100, 000 

The First National Bank of Marseilles, Illinois 60,000 

The First National Bank of TuskalUosa, Alabama. 60,000 

The First National Bank of Frankfurt, Indiana 100, 000 

The Nebraslta Cily National Bank. Nehraska 100, 000 

The First National Bank of WiUTinsljiirgh. Mis,sonri 00,000 

The Fit«t National Bank of Port 11. mm, Mnliigiin 100,000 

The Valley National Bank of St. Louis, Missouri 250, 000 

The Covington City National linuk. Kentucky 300, 000 

The National Extliunge Baiil. of Augusta, Georgia 200, 000 

The First .\,im.i!.:i I.m.I, of Nemian, Georgia 125,000 

The Mills <i>iuiu N^uiim^il Bank of Glenwood, Iowa 65,000 

The Ctii^tfot' Naiional Bunk of Fimbault, Minnesota 80,000 

The Firet National Bank of Paola, Kansas SO, 000 

The National Bank of Itolla, Missouri . KM), 000 

ThePirstNationulBankof St. Joseph, Michigan 60,000 

Tbe National BankofLlinois, at Chicago, Illinois S00,000 

The First National Bank of Jefferson, at Charlestowo, Weat 

Virginia 00, 000 

The Hush County N'atiouat Bank of Rushville, Indiana 100,000 

Hie Fir«t National Bank of Marengo, BlinoiH 50,000 

The Knoxville National Bank, Iowa 100,000 

3^ (Jaioa Siatitmal iiuuk of Macomb, Ulbioia 00, 000 



HEPORT OF THE SECRETARY OF THE TREASURY. 53 

Capital. 

Tlie FiTfft National Bank of Yincennes, Indiana $100« 000 

The Fimt National Bank of Webster City, Iowa 50^ 000 

The First National Bank of Paxton, Illinois 50, 000 

Tbe First National Bank of Knobnoster, Missonri 50, 000 

The Meridian National Bank of Indianapolis, Indiana 200, 000 

The C^itizens' National Bank of Pern, Indiana 100, 000 

The First National Bank of Tama City, Iowa 50. 000 

The Dixon National Bank, Illinois 100, 000 

The Will County National Bank of Joliet, Illinois 100, 000 

Tbe National Bank of Piedmont, West Virpnia 50, 000 

The Wellsburjrh National Bank, West Virginia 100, 000 

The Citixens' National Bank of Niles, Michigan 50, 000 

Tbe aggre^te capital of the banks named is $15,906,000, and is dis- 

iribated among the several States as follows : 

Capital. 

Jklabma, 5 banks $558, 000 

Colorado, 1 bank 50, 000 

CaJifomia, (gold,) 1 bank 1.000,000 

Georgia, 2 banks 375, 000 

IlUnoia, 27 banks 2,005,000 

Iowa, 16 banks 1, 015, 000 

ItMiiaua, 6 banks 700, 000 

KaoaaH, 6 banks 350,000 

Kent acky , 9 banks 1 , 325, 0(K) 

Loaiatana,5 banks 2,100,000 

iliiHMXin, 11 bjuiks 1. 025, 000 

Minnesota, 7 banks 4S0, 000 

Michigan, 17 banks 1, 155, 000 

Nrbraiika, 3 banks 250, 000 

Noftli Can>lina, 3 Iniuks 300, 000 

Mexico, 1 bank 150,000 

2 banks 3(H>, 000 

Suatb Carolina, 4 banks 21)0, 000 

TeooeiiKee. 2 banks ItJO, 000 

Tfxaii, I bank UK), 000 

Tirginia« 5 banks 520, 000 

Wert Virginia, 3 banks .' . 27S, 000 

Wtocning Territorv, 1 bank 100, WK) 

Wtanmiun, 6 banks 450, 000 

The total amount of cnrrenrv issutMl under the act of Julv 12, 1870, 
to OnoU*r 1, 1871, i!} «22,;m,inH), wmie $20,000,000 of which has been 
fnmiiihed to new bank.s, and the remainder to existing banks which had 
not rrrfive<l their full quota, or wliich had increased their capital to 
the growing demands of business. 

comlition of the Houthcrn States since the passage of the act has 
sarh as to pr<*clude the |)osKibility of their taking anv considerable 

CfifHi of the cirenlation provided, and conse(|nently the number of 
k4 organized in the South is small. This fact made it fiossible, after 
tbe expiration of the year siiecified in section one of the act of July 12, 
1^70, to organize additional banks in the Western States, and accord- 
toglj iH'arly all of tbe really meritorious applications in those States 
vere granted. 1 estimate that the Westeni and Northwestern States can 
br IMly npplied and still leave from $20,000,000 to $25,000,000 for the 
BoMthani mates when they are in condition to take it. 



54 PAPERS ACCOMPANYING THE 

In. New Orleans a disposition has been manifested to adopt the 
national banking system generally, and while but two new banks have 
been organized there, three of the old banks have reorganized as 
national banks, and it is understood that several others ;ire contemplat- 
ing a similar change. One obstacle in the way of such changes is the 
limitation fixed l)y the act to the amount of circulation that can be fur- 
nished to any one bank, to wit, $500,000. Quite a number of the New 
Orleans State banks employ a very much larger capital, and could 
advantageously employ a much larger circulation. The propriety of 
removing this restriction in ceptain cases is respectfully suggested. 

Since my last report but one bank has been established on a gold 
basis — the First National Gold Bank of San Francisco — ^with a capital 
of $1,000,000. It is presumed that the success of this institution is not 
so flattering as to induce the organization of others of a similar charac- 
ter, though, in view of the obstacles and the opposition which it meets, 
it holds its own and is gradually winning its way iuto.public confidence. 

The tenacity with which the Pacific States adhere to a gold currency 
is quite notable. Whether it is equally praiseworthy, is another thing. 
It is not clear that those States derive any substantial benefit fix)m the 
course they have pursued, and it is beginning to bo manifest that the 
United States are not at all benefited by it. The substitution of a paper 
currency in California and the other gold-producing States for their 
present hard money would probably set free for the use of the Govern- 
ment and the whole country some thirty or forty millions of gold, and 
at the same time provide those communities with a more economical, 
active, and accommodating circulating medium. 

I recommend that provision be made for the establishment of national 
banks in California and the other Pacific States upon a legal-tender 
basis, and that the law be so modified as to enable them to cope suc- 
cessfully with other banking institutions at present doing business in 
those States. 

There is nothing especial to note in the history or management of the 
banks during the year. A few cases of dishonesty have occurred, but 
none of any magnitude. The examinations made under the provisions 
of section 54 of the currency act have been instrumental in developing 
irregular and dishonest practices in time to prevent loss to the bank in 
quite a number of cases, and there is no doubt of their efflcacy in secur- 
ing judicious management and general compliance with all the import- 
ant requirements of the act. 

Occasional complaint is made that national banks are in the habit of 
charging higher rates of interest than the laws of the several States 
authorize, but as the law itself provides a remedy or a penalty for usury, 
and places ft at the disposal of the complainant, I have not felt 
called upon to take any official action on the subject. While nothing 
will justify a bank for violating any provision of law, I desire, neverthe- 
less, to call the attention of Congress again to the very high rates of 
taxation that are imposed on national banks in most of the States. It 
is asserted by bank officers, and admitted to be true, that local taxation 
is so high in some of the States as to make it impossible to lend money 
at legal rates without loss to the bank. It is probably true that, in some 
instances, the object of the legislature in imposing these burdens is a 
hostile one, intended to drive national banks out of existence, while, in 
other cases, onerous taxes are imposed under the impression that the 
banks are making enormous profits, and can afford to divide them with 
the State. I am of opinion that the public good would justify some 
limitation to the power of the States to tax the shares of national banks. 



REPOBT OF THE SECRETARY OF THE TREASURY. 55 

The average tai paid to the Uniteil States is 2^ ]>er cent on the cap- 
ital of the iMUiks, and it 84^enl8 to uie that the equivalent of this tax ought 
to be sufficient for the States in which the banks are located. 

I recooiiDend that the Comptroller of the Currency be clothed with 
power to act in cases where the capital of a bank has been seriously 
unpairHl by losses or otherwise, either by requiring the capital to be 
Mde whole by asse^meut of the shareholders, or by requiring the 
bftok to wind up it« affairs within a i^asonable time if its capital is not 
Made good. Also to wind up the affairs of any bank which is not 
engaged in the transaction of a legitimate and reputiible business, or 
wkkh has obtained an organization through false or fraudulent reprc- 
aeotafions. 

I tliink it woald have a tendency to check the circulation of counter- 
feit notes, if national banks were required to stamp all such notes, when 
pmeuted at the counter of the bank, with the word ^^ counterfeit,^ and 
1 soggetit the expediency of legislative provision for that pun)ose. 

The circulation furnishetl to national banks has now been outstanding 
far an average period of about live yciirs, and it is being returned in 
ooft5lautly increasing amounts for new notes. Since the organization ot 
tbr Bureau to September 30, the total amount returned for destruction 
in i^Aiiv^45, of which 823,048,827 were returned during the last year. 
The handling of these notes involves much csire and labor, and requires 
an addition to the present avaihible foix.*e of the oflice. 

Carefully pre|)ared tables will be found in the appendix, as follows: 

Int. Tlie number of hanks, amount of capital, bonds, and circulation 
in each State and Territory. 

2d. The number and amount of each denomination of banknotes issued, 
redeeoiiHi, and outstanding. 

3d« The number and amount of each denomination of gold bank-notes 
iamrd and outstanding. « 

4cfa. Statement of amount and different kinds of bonds held to secure 
ciimhttion. 

5ib« Banks in the hands of receivers. 

6cb. National banks in liquidation which have deposited lawful money 
to mk^m their circulation, and taken up their bonds. 

7tb. National banks in liquidation for the purpose of consolidating 
with other bankn. 

mh. ]t«iien'e tables. 

fHh, List of clerks employed during the fiscal vear ending June 30, 
ISTL 

10th* Expcnditiires for the fiscal year ending June 30, 187L 

SPECIE PAYMENTS. 

The time when, and the means by which, specie payments may be 
rf«nm<^l have for some years been the subject of much anxious con- 
stlrratimi and of earnest public discussion. The problem is one of 
iprtirral and per%'ading interest, closely connected with the public 
welfare, and, like all questions of public im|M)rtance, has called forth a 
ipeat variety of opinions. Writers who have ma<le a study of this and 
kimlrHl branches of |)olitical economy, with few exceptions, agree that 
whrti in time of sas|M*nsion of spe<;ie payments there has been a very 
coofltderable increase of imper money, there must be a corresponding 
decrease before spede payments e^in be safely resumed. 

AMQBiiog the paper currency to be redundant, or in excess of the 

of trade, the excess most be retired in order to bring 



56 PAPERS ACCOMPANYINQ THE 

the currency up to a specie standard. This redundancy has been 
attributed to the currency of the United States by a majority of those 
who have written and spoken on the subject since the^ year l$G4y and 
the remedy prescribed has been " contraction.'^ 

So prevalent was this view of the case at one time that, in 1866, Con- 
gress, in obedience to what was regarded as a sound and correct pria> 
ciple of I political economy, provided by law for a gradual withdrawal 
and cancellation of United States notes to the extent of four millions a 
month; but, owing to the funding operations of the Treasury, this pro- 
vision was not carried into effect until the latter part of the year 1867, 
when the process of contraction was commenced. Just at this time, 
also, commenced a stringency in the money market, which increased in 
severity as contraction went on. To the people the stringency seemed 
to be produced by the contraction, though it is now evident that other 
causes conspired to aid in producing the result. The hard times, how- 
ever, were generally attributed to the depletion of the money markets 
by the actual withdrawal of ten millions of currency in six months, and 
its continued reduction at the rate of four millions per month there- 
after. 

This opinion had all the force of conviction in the public mind, and 
found it^ appropriate expression in an act of Congress, which became a 
law, in February, 1868, prohibiting any further reduction of the cur- 
rency,' and so the matter now stands. If there is a superabundance of 
currency, which must be retired before a specie basis can be reached, 
the first step toward specie payments must be the repeal of the act of 
February, 1868. If public sentiment will not permit or sanction such 
action by Congress, it will be because the people do not wish for 
resumption at the expense of contraction.. If this is the only road to 
specie payments, it remains closed by the mandate of the people. 

In direct antagonism to the demand fox specie payments at all haz- 
ards, and without regard to consequences, is the doctrine of a currency 
permanently divorced from a specie basis. It is argued, and with some 
degree of plausibility, that the convertibility of paper money into coin 
on demand, has always been an unsound element of currency, because 
it has never been practicable when actually required. Under any sys- 
tem of currency of which credit forms a part, convertibility is but little 
more than a name, satisfactory enough as long as the times are easy 
and confidence prevails, but exceedingly dangerous and mischievous 
when the money market is deranged, and distrust has taken the place 
of confidence. The conversion of paper is seldom demanded in any con- 
siderable amounts until credit is wavering, and everything is looked 
upon with suspicion. Then, the demand is not limited to the 25 or 30 
per cent, which the banks may have in reserve. Loss of confidence, and 
the knowledge that provision for payment is only partial, are precur- 
sors of panics, suspensions, failures, and all the disasters incident to such 
a state of affairs. It is a maxim in military science that a line of for- 
tifications is just as strong as the weakest place in it, and no stronger. 
Bo, in finance, a system is never safe that is vulnerable at any point, or 
under any circumstances. Panics are the weak places in all theories or 
systems of convertible currencies, of which credit forms a constituent 
element. 

Absolute convertibility can be secured only by locking up the specie ; 
and for each dollar under lock and key, issuing a paper promise to pay 
a dollar on demand. In this case the note is only the title to the thing, 
and there should not be more titles than there are things ; in other words, 
there must not be more paper dollars than there are specie dolhirs. The 



SEPOBT OP THE 8ECBETART OF THE TREASURT. 57 

convertibility hobby lias been riilden to death. The nniform failnre 
of all attempts to 8e<*ore it Hhoiild admonish bankers and financiers 
that there may be 8ucli a thin^ as progress and improvement even in 
Uaskinp and currency. Tlie Bank of England may be re^anled as far- 
nwbiDi: the conditions most favorable to the convertibility theory, yet 
in evt-ry time of n^al need its charter has been disrepranled, and the 
bank has lH>en obli|;i*d to 8nsi>end. The history of the banks in the 
Unit«-d States is but a scries ol suspensions, occiuring as often as con- 
Ten^ifvn m'as demanded. 

Ultimate wilvency is of far frreater importance to the community than 
eonrertiliility, and the lil)eral and Judicious use of credit is of far more 
Talae in the ci>mmercial world than the instant command of ^old and 
alrer. C'rwlit is the preat element of modem progress. Notwithstand- 
ing the abuses to which it has betni subjected, it has rejuvenatetl the 
vnrUL The prosperity of the United States is, in ffreat nieasnn*, due to 
tii» life-;;iving i)ower. Currency bascMl on actual deiM>8its of coin would 
fiiven no opportunity for enterprise, no room for growth. Iletero- 
is :ui the currtMicy of this country' has been, false and delusive as 
iti^ pmniises have proveiU yet the element of credit which has entered 
lo Luvt-ly into lift cumiH>sition has proved an inestimable lM*iiefit. Si)ecie 
kai( iMit iieen at the iMittom of this ))ros|K>rity, for we have had but little 
ai It. ooni|Miratively,'and whenever the demand has been made for the 
rpdrnptinn of currency, the banks have been obliged to sus])end. We 
o«e uar welfare and progress to the lil>eral, and not always judicious, 
oar ikf rn-dit, nM>re than to anything else. And particularly is this true 
of the- lafkt six or eight years. During that i)eriod we have had a cur- 
rmry Irim^I exclusively ui>on credit. It has held out no false promise; 
aiHL 93 a consequence, we have been exempt from all curi'ency panics 
or dKurtmrn-es. 

Thone whii favor the views heroin expressetl, maintain and believe 
xhMt our fl'urrency system, as at i)n\««ent established, is the l»est and ssifest 
we have fver had. They believe that the premium on gold may l)e grad- 
Bally rr^ui-ed in the next few years, as it has been in the i)ast, until it 
i4ali bei-ume practicable to obtain coin for paper, in sucli i-easoimble 
<K<Kinti« as may In* nHpiinHl in tnule % fxvhauffc at nitcs nicrely nom- 
aial. TlifV make a distinction In'twecn ••convertibility by redemption,'^ 
vbk*h i» liie generally a<'<'ept<'<l idea, and convertibility by i*xi-hange, 
▼h'.^h in tl'cir idea. This, they aflirin, would bring all tlic* iMMiefits of 
fv«Qin[ition. without any of its attendant <langers. The itlan involves 
the rvfii;mition of bullion dealers, who snail lie entitled to n'gular 
aad l#-gitimate omimissions, pn*miums, or profits. The assent of the 
paUif- to this pn>iN»sition n*li«*ves the banks and the (iovernment 
tX9im the ni-f-<-s^Mly and the burden of furnishing coin f(»r nothing. Trade 
wuoitl M¥in ailapt itself to this basis, wouhl calculate and allow these 
liumM f»r ctmimissions, and would take out of our system a danger- 
auDei-essary, and delusive element. 



A tb«^»rv which has found niu<*h favor in the last few vears, is eml)Oclied 
m rh^ |vn»|MiHi|ion that ^*the<*urn'nry should be maintained at its presi^nt 
vcinai^ until the industrial and commen'ial inten*sts of the country shall 
imnrr fnnn the efle<*ts of the war, and until the natund growth in im)I>- 
alatioo and wealth, thv* n*vival of enterprise, the increased facilities of 
tfiiUw antl the ex|iansion of our iMirdors, shall create a le(*itiniate use for 
IW vlK>li» anniant of cnm*ncy now outstanding." Just how long this 
luM D«it lieen stut^il, and probably is not susceptibh* of demon- 
; bat Uie idea is a plausijile one, and commends ilseU' lo \H)V>3\ax 



58 PAPERS ACCOMPANTINQ THE 

favor, as affording an easy and gradual transition to specie payments 
without any of the inconveniences and hardships associated in the public 
mind with contraction. 

The fundamental idea underlying this theory is that the conditions 
necessary to growth exist already. It presupposes that the country' may 
prosper; that trade, industry, and enterprise may flourish; that labor 
may have a bountiful reward ; that individuals and communities may 
grow rich and increase in wealth and substance, notwithstanding a 
superabundant, irredeemable, depreciated currency. If this assumption 
is cori-ect, it is hardly necessary to look forward to the time when nat- 
ural growth shall absorb the surplus currency, and specie payments 
shall come in the course of nature. 

If the currency, in its present condition, is so far conducive to pros- 
perity as to make it probable that, at no distant day, the country will 
actually need all the paper currency now in circulation, the inference 
would go far toward destroying the force of the usual arguments in favor 
of early resumption, as it would establish the fact that specie payments 
are not essential to the growth and' prosperity of the country. If the 
assumption is not correct, the whole proposition fails ; for without growth 
and increase in resources and trade, the currency would forever remain 
in excess. 

Granting, however, that the business of the country is likely to attain 
such dimensions as to require the entire present volume of currency for 
its accommodation, there is another aspect of the case to be considered. 
When the point is reached iat which the currency ceases to be redundant, 
the supposition is that it will rapidly appreciate to par with gold, and 
that gold wilUthen resume its functions as currency. When this takes 
place, one of two things is likely to occur: There must be a very con- 
siderable inflation, in consequence of the addition of gold and silver to 
the currency, or there must be a reduction in the volume of paper 
money. In other words, if there shall not be inflation, there must be 
contraction ; but it will be contraction as a consequence, not as a cause; 
contraction brought about by natural and self acting causes, not by act 
of Congress, nor by the exercise of arbitrary power in any quarter. This 
would be a legitimate result, and, if it should take place, would not be 
liable to the same objections that are urged against contraction now. 

But whether the coin shall be added to the paper, and so swell the 
volume of currency and produce inflation, or whether a proportion of 
the paper shall be retired, as the coin comes forth to take its place as a 
constituent part of the currency, the probabilities seem to be that, with 
a wise administration of the finances, paper and specie will gradually 
and surely, though perhaps slowly, approximate to an equality in valae. 

If it were possible, in considering the practicability of resumption, to 
distinguish between circulation and deposits, making the former paya- 
ble in specie, while the latter should be payable in kind, much of the 
difficulty and danger attendant on a return to specie payments would 
be rtJmov#d. 

Although the legal obligation to pay coin or lawful money for deposits, 
in the absence of any stipulation on the subject, is not disputed, yet it 
is probable that thj9 banks, by concerted action, would have no diffi- 
culty in arranging with their customers to receivjB for their deposits the 
same kind of money deposited. This understanding is quite general 
between the banks and their customers, outside of two or three of the 
large eastern cities. If the banks in those cities would agree to settle 
their balances^ through their clearing houses, in current funds, mucli of 



REPOBT OF THE 8ECRETABY OP THE TREASURY. 59 

the diflBcnltj of making deposits likewise payable in cnireDt fiinds woald 
be obviated. Ordinarily those very banks pay all deposits in miscel- 
laneous fnnds, and the obligation to pay s|)ccie or la\vtul money only 
mmrs to plagne them when they are least able to meet the demand. 

It wonld be practicable to place the currency on a specie basis long 
before it would be possible to place the entire demand liabilities of the 
banks on a mmilar footing. In New York, provision could easily be 
made for thirty -four millions of bank notes; but, according to estab- 
liidied usage there, speeie payments would involve provision for over 
$:!0U,(NI0,0U0 deposits. It is this practice which renders the finances of 
the country so unsteady and unreliable, to wit, the false principles which 
Qfiderlie the financial management of the great centers of money and 
trade. 

If New York cannot maintain specie payments according to her own 
atandanl, they cannot be maintained successfully elsewhere for any 
Iragtb of time under any circumstances, and hence it is a matter of vital 
imfiortaiK^ to the country at large to scrutinize carefully, not only the 
grunuds upon which this assumed obligation is based, but also the ability 
of tbe parties to carry it into practical effect. During the last five 
years tbtn* have been no apprehensions in any quarter of a currency 
panic. That element of disaster has happily been wanting iu the dis- 
torbanceii which have charaeterizeil tbe money market from time to 
time ; and yet it is an admitte<l faict that we have more than once been 
npoo the verge of a panic which threatened the most disastrous conse- 
qoeiKvii. lliere have been not less than three occasiousduring the last 
ive years in which, if the New York banks had been paying 8|)ecie, 
arrording to their interpretation of s|)ecie payments, they would have 
been obliginl to suspend from inability to pay, not their circulating notes, 
but their deimsits; and this at a time when specie payments, if they 
had prevailcHl throughout the country', could have been maintained at 
every other point, as far as the currency was concerned. 

To tbe fieople tbe establishment of the currency on a sound and sol- 
vent basis is the one imiK)rtant thing. It makes but little ditlerence to 
them whether depositors in the large cities are entitled to rei*eivc specie 
lor deposits made in currency. This is not a vital point in public esti- 
mation, and it may safely be left to private contract, as many other 
equally im|)ortant questions are. The inquiry recurs, then, conceding 
the deKirability of resuming specie payments, must all eflbrts in that 
direction be retarded and imperiled by the undertaking of a few banks, 
§tw in number, but powerful by virtue of their central i>osition, to place 
depQiats ufion the same basis f If any substantial interest were sacri- 
icr<t or any valuable principle violated, by the abandonment of this 
dogma, there might be some reason for taking the risk ; but if deposits 
eoQld lie made poyable in kind, that is, in current funds, lawful money. 
or gold, as the aise might be, the depositor could have no just ground 
of complaint, while one great obstacle to the resumptiou and mainte- 
of specie payments would be removed. 



Id tbe solution of tb<^ questions lies one of the most important 
problems of the day; but, in view of the various theories advanced, it 
aef ma proliat»le that tbe true solution will come only with time. 

The <lactriue of contraction as a means to an end for the purpose of 
hmrtraing a return to specie payments, has been condemned by the 
people. It has been fried and rejected, and may be considered as aban* 



The pfopotition to wait until tbe btiainess of tbe country shall expand 



• 



60 PAPERS ACCOHPANYINa THE 

to such an extent as to require the whole volume of paper money in 
circalatioii, involves no immediate action, meets the views of the pablic 
more fully than any other plan, and is probably safer than any scheme 
which requires legislative interference. 

It is also very evident that the undertaking, heretofore considered, to 
place the entire currency debt of the country on a specie basis, by the 
payment of deposits in coin, would be an unwise and mischievous thing, 
a vain and futile attempt, which would lead to panics and failures in 
the future as in the past. If specie payments are to be resumed, let 
the effort be concentrated upon the currency, and leave deposits and all 
other currency debts to be adjusted by private contract. As the first 
step in this dii*ection, the associated banks in all cities should be 
required to settle balances, through their clearinghouses, in current 
funds. 

The discrediting of national-bank currency, which is the consequence 
of their present regulations in this respect, is unwise and injurious, 
and creates a distinction between bank currency and lawful money 
which is unnecessary and which ought not to exist. 

It would be a wise measure to provide for the extension of the national 
banking system wherever capital and trade may invite, withdrawing, if 
it should seem desirable, United States notes, as fast as bank-notes are 
issued. 

A well-managed national bank, with a bona fide paid-up capital, is 
not a dangerous institution in any community. A deliberate, legiti- 
mate investment of capital in banking by men who, in a majority of 
cases, have had the sagacity, the enterprise, and the prudence to make 
their own money, men who are usually the most reliable members of 
society, can hardly be considered unwise, certainly not iignrious to the 
interests of the people in whose midst it is made. 

A national bank affords a safe place for the deposit of all the little 
hoards and savings which otherwise would be unemployed. It aggre- 
gates these into a fund which becomes useful and powerful in stimula- 
ting trade and enterprise. 

There is reason to believe that the national banks organized 
during the last year in places previously without banking facilities 
have had no little instrumentality in helping to bear the strain that 
comes with every autumn. They have paid out in their several local- 
ities the currency furnished to them, while they have called out and 
utilized for the public good large sums of money previously distributed 
among and held by the people in small amounts ; and in this they have 
contributed to the annual supply of money required in the West, and 
which otherwise would have been drawn from the eastern cities. 

I therefore do not hesitate to recommend that provision be made for 
the organization of national banks wherever they may be needed. 

If, with each uiiiliou of banic-notes issued, a million of legal -tenders 
is withdrawn, the time will come when the circulation to be redeemed 
will be so much larger in proportion than the funds for its redemption, 
that the latter must appreciate in value, while the enhanced cost of 
redemption will be a wholesome check upon bank issues. 

If free banking is made practicable upon the basis suggested, any 
further increase or inflation of the currency will be rendered impossible, 
and every hundred thousand dollars of bank-notes so issued will have 
a tendency to accelerate the resumption of specie payments, while, at 
the same time, it will make the process gradual, and throw the responsi- 
, bility and the burden upon the banks and the capital of the countrys 
where they legitimately belong. These are agencies which can tell 



REPORT OP THE 8ECRBTART OP THE TREASURY. 61 

with noerrinfc oeitainty when and how to act, and the precise inoment 
whieii it will be safe and wise to re-establish the business and fluancCi 
of the eonotry on a specie basis. 
BeaipectfiiUy sabmitted. 

HILAND R. HULBURD, 
Comptroller of the Currency. 
Hon. Geo. 8. Boutweix^ 

ScereUury o/tke Treasury. 



XEPOBT OP THE FIRST COMPTROLLER OF THE TREASURY. 

Treasury Department, 
Fimt Comptroller's Office^ October 27, 1871. 

Sot : I have the ^onor to snbmit the following rei)ort of the opera- 
tioDS of this office daring the fiscal year ending June 30, 1871. 

Nooiber of warrants countersigned, entered ui)on blotters, and posted 
in Mgvrs, vix : 



TrM«nr, proper 1,C91 

Public ibt 245 

OMTU-riy aaUry 1,398 

Oililiiitk 2,296 

- 3,876 

revtdme .* 5,941 

1,703 

War, aril 42 

War. |«j 3.642 

War.rrfny 1,143 

3C»Ty, pay 1,390 

Kavy. rrpftjT 233 

r.rivi! 1,797 

r, p«y I,6a0 

ffpay 54 

itioo 148 

rrvrnii^. (covering) 3,066 

(cdrcriug) 1,549 

(rovrring) 591 

(coTering) 4,504 




Somber of accounts received from the First and Fifth Auditors 
the TreaiMir>', and Commissioner of the General Laud Office, revised 
' crrtilled, vie : 



. ctabraciog the accoanU of United States manhals for their foen, and 
ibe rspetMwt of the IJnitad State* courta, of the Uttite«l SCates diHtnct 

w\m, aud of the coniniiiMionem autl clerks of United States e«jiirC:« 1, 718 

tw mud amwml m r, embracing the accuiiuta arisiug from our intcrcounM) 
11 h Irvn-igQ natiooa, expenses of consuls for sick and disabled seamen, and 

•f ••r rottmereial agents in foreign countries 1, 910 

iMir Itf*^. etobraciug tbe accounts of tbe registers and receiTera of land 
■A ■■Illy and sanreyofs general and tbeir deputies, and of lands erroneously 

•bU , 2,589 

MBAaaf*. etnbfaciog tbe acooonts for tbe expenses of tbe inspection of Ht«am- 

hmim, and aaUvies of inspecton 575 

4imd tim ymmekm^ enbracing accounts of gold, silver, and cent coinage, of 

"«9, of aalarieaof tbe offionrs and of tb<« ex|M)uses 12$ 

MM, cw br a cing accounts of tbe llnite^l Slates Treasoror, and tbe Ansisi- 
mm TrramM^s aocoonta, for tbe rtdemption of United States stocks and 

~ ai.aa(l tar paym«»t €f interest on tbe public debt 781 

phmitmm, MoDnKiog aeeoonts for priutiag, for binding, and for paper .... 79 
vW^fMfaf, eoibriielog accounts for priuting, binding, aad paper for tba 



«f iBaMvatalTtrritorica 14 



62 PAPERS ACCOMPANYING THE 

Terriiorialj cmbracinfi^ accounts for tho Icp^slativo expenses of the several Ter- 
ritories, and tbe iueiilental espenses of their govern meat 354 

Congie^monalf embracing accounts for contingent expensos, &,c., of tho United 
Stati'S Si'nute and llouso of Representatives 110 

Collectors of inkrnal i-crenuc, embracing their accounts of the revenue coHectcd, 
accounts for exi>en6es of collecting tbe same, and accounts for their salaries 
and commissions, and tho expenses of their offices 3, %2 

AsaesHora of internal rtrcnue, embracing accounts for their commissions and tho 
expenses of levying the taxes 1, 212 

MiinxUanooHa^ internal rvtenue^ embracing accounts for salaries and expenses of 
supervisors, drawbacks, informers, &c 2, 081 

Stamp agents, embracing accounts for tho sale of internal revenno stamps 1, G46 

MiHceUaneous, embracing accounts for tho contingent expenses of the executive 
departments at Washington, salaries of judges, marshals, district attorneys, 
&c 1,834 

Number of letters written on official business 9, 386 

NuuiIrt of receipts of collectors of internal revenue fur tax-lists examined, 
registered, and file<l 2,863 

Number of official Ininds examined, registered, and filed 1, 109 

Numbur of requitiitions examined,, entered, and reported, viz: « 

Diplomatic and consular 776 

irnited States marshals 210 

Collectors of internal revenue 2,897 

Tho Comptroller deems it unnecessary to give in this report a state- 
ment of the n»vennea reeeiveil and the disbursements made, inasmuch 
as the records of the Secretary's office correspond with those of the 
Comptn)ller's, and the iinaucial report will present the same figures and 
results as would be pi'esented by this office. 

The fon*^oiiig statement of the labor performed in the office shows 
that there has not been any reduction in its amount, and that it remains 
as huge as in former years, and requii*es that the force should bo con- 
tinued. 

I am, sir, very resiKKJtfuUy, your obedient servant, 

K. W. TAYLER, 

Comptroller. 
Hon. George S. Boutwell, 

Secretary of the Treasury. 



REPOKT OF SECOND COMPTROliLER OF THE TUEASURY. 



Tkeasury Department, 
Second ComptroUer'a Office^ September 30, 1871. 

Sir : I have the honor to submit the following detailed statement of 
the business o|>erations of this office for the liscal year ending June 30, 
1871 : 

The aggregjite number of accounts of disbtirsing officers and agents 
which have been received, as well as those which have been iinally 
adjusteil, is as follows : 



Prnm thi* 


Thii.l . 
I'uuith 

al 


Amlitor 


KrDin till* 


iuilit'ir 


KiQiu tb<« 


A uilitor 


To! 





llccoivcd. 


Revised. 


Amount. 


3,(i39 
• 3.748 


4,066 

3.&29 

084 


ei9P. 440. f«0 

UU\05(I,033 

97. 440. 171 




8,579 


431. 840, 190 



The alK>ve accounts have lieen duly entered, revised, and the balance 
found thcivou cei'tilled to the Secretary' of the Department in which tho 



REPORT OP THE 8ECRETART OF THE TREASURY. 



63 



expenditure has been incnired, viz : those from the Second and Third 
AudituTH to the Secretary' of War, (oxcepting the accounts of Indian 
api*ut.s which are certifie<l to the Secretary of the Interior,) and those 
fixMu the Fourth Auditor to the Secretar}* of the Navy. 



ChAnctcr of accoonU. 


Receired. 


ReriaeiL 


1 

Amoont. 


raoM TUE ttcoyD AcnrroR. 






1 


• 
lLal»»ri»s Mtviaota i»f dblmrsiiix oflScrm of tbr War D^pwrt* 


17 


17 


|6SS^886 


ar«t f< r r-iiliYtinie. orjsaaittni^ and dnlling vfiluQt4*rra. 








y».f aiTint at'iiianu, f*tr Xhe pay aod ratiuua. Sec, of officera 


903 


1.300 


176,0<Ks8n 


m»d m l<;irn» « i tb^ Armj. 








SfwrMl AD*: ivtifrrd Mvooota, iDclodiDg Xatioual Aaylam mod 


749 


719 


2.237,730 










Atrwmt t* «•! Anuv rrct vitioK oAcera, for clothing, eqaipmenta. 


839 


272 


967,665 


«ad UM.LtT U* nxTniU. 4tc. 








Ordeal r. ruibrvcinfc tbr accoonta of dUHurKine offlrrni of the* 


lOd 


109 


8,6331115 


iird«a»f-« In iMutairot fur arwoaU, aruMtfirn. anauuu«nta fur 








U^iAr»t»*i» itrmins militia, 4c. 








ladun Itriwartirrot— ArrooBta of Indian aircnta. inclndinK tbo 
Wk\ «f io«-:an annoittea, prmrata to Imliaoa, cxficnaca of 
Vidu;C ti> jti*^ pay of InU-rprctfni. pay vf Indian afsenta. 


1,041 


1,037 


6,819,479 














Atf a»il ttf x-ttk n»rnt of |kcrannal claim* for itiiMccllaneona 








arrrvn* « t .i;:ft;i»andotlicniinctiunecti<in with Indian affkira. 








V v^iral ai»ti L«»i iUlacroant«.inrliidiux tbrptircbaiuMif mi'di- 


90 


380 


1,132,447 


r.:^MK tfm;,* •or^ira! inalrunienta. boapital atorea. the clainia 








«1 BCi« att pb\ aiciaua for acrvicva, and auri^eoua employed 
wmirt rMCtract. 






, 


CflBCiatfrBt * xiHfiaea of tho War Draartnamt 


S02 


902 


9G8.190 


Vwa^BMs • IlofTAO. I*aT and bocint v 






1.7^944 


^ ■ ^^v^^i^^^^ ^m ^ A^^MM * flsVM* • ^a V ^■■wa ■^^^^■afl • j •••••••••••••••••••••••••• 






• f "^^^ v' ■ V 


T«UJ 


3,&» 


4.0Cti 


10^446.896 






FSOM TBI TUKD AUDITOB. 








Q— i»ii»aiiifT^' accoonta. for tranaportation of tb« Anny. and 


S,499 


2,540 


ISO, 755,986 


IM0 trsatm^mirXMiym of all driH'riptiitoa uf Army amiplifa. cird* 
^■wrr aii4l fiir tbr artUrmcnt of prraooal cUima fur aerrk«a 














tt lb» (/«urt(miaf4«*r'a Urpartnirnt. 








C— iwMr.t • a( oititkta. fur nUiuun ur nnltaiafence of th<» Army, 


977 


990 


9,587.154 


amd U^ ilf artiktucut uf pi-raonal claim* fur ai-r%icea in the 








t am»:«i^rv IJ* partmcnl. 








Jic«««at • • f |jrDM**u aiit-nt*. for the parmmt of militanr pen- 


las 


165 


34,768,190 


mi«* ifi«lai:itt« tbr mlrira uf tbr nMMithlv tr|)ortii of urw 
mra*A€irt* atMrd tu the ruUa. and tbr statenHnU fmm tho 














Im^u^imfb^r uf IVnaiooa rraprrtiUK tlir chanuca arinine 
Car*«B drbtt.*. tranaft ra. Lc, and for penaiuu cLiima prMcnted 














lor Mlj^aCni^r^ti. 








A**w«>><* *t lb*- Engineer IVpartoKtit. for military anrreya. 


87 


91 


7.9H8e2 


tb« c««^rt'« 1 »tio •■! luttillcatMiaa. fur river and lutrl^r ftar\-eya 








ma»l tai|it*i«rimtiu. 








AMM^um^tm f«>t tbr r« lirf uf freedmeo and rv-fueeea 


33 


43 


906,911 


^^^^^^^^^ ^^"^^^^^^^ ^ ^^ ^ ' "^ ^^^^^^ w ^wm ^ ^ ^^ ^ V V ^ ^* ^i^p^^H^^^V W ^^p^^^^i^ • ^ w ^^^ ■» ^ ^^ ^^ . •• •••••^^••••. 




Ta«aJ 


3.748 1 


3. ->» 


•X5.9jJ.033 



rauM T1IS rovnn Ati^rroB. 

«■€#•» «-f Ibr Marine (*nrpa: Emlirnclng arconnta for 
tW •ti«»-*'* «*f ttflictm' qiiart* rM. furl, forjge fur horwn, 
a:i«^-A4i>«» «>!< KMirtamartljil and cuiirti* 'if iiii|uiry, trani»|Hir- 
Ui#«t • f ••A.i • r* and manu« a auitplirii i«t |ifuviiuu!i«. rkftbing. 
to»4^«l •!• n « and milit.ir\ ■turt-n f«*r baitucLiK and all 
t»rm'^%-~^) Miii|iltr« ^lr aiariuraun MlMirf. 

••^fct* •■# |w>ma*trr« uf tbr Mntiiir ('urp^. for pay and 
raf^*-* M !l.« fdftm and martni*. and M-tvuntM' liirr. 

Tm\m**t' '• 'f tb' Na%\ : Afcuunin fttr liir |ui> ami rotionaof 
tW '^l'*!* iCMl (rv«i uf ilir aliip. ftiipplUii of pro\ iaiuna, of 
titJtk.ai. »!t*l f^mitm uf yrm»flm tai fuMi^tt Mtatiima. 

y»f — «irr* Bf ujv^ %anU: Arr«Miul« fur (Im> pa\ uf officemoD 
d^j mt ujt\\ ^aftla «r uti If-avr uf alxirno-. ami tbr |itty of 
mwasj.^* at«<l ijlwftv-f* ifiiplii^rfl uu IIm* vari«Mia work*. 

Sa« 1 az* T*> «• «>iui tA fur ibnr ailvamra lu |ia\ maMrr*, par- 
r'Ummm • ' *.'.iii*r }!?••% iai««»«. (l«»lbtn|r. ami naval ntumi. 

%»'' 1 ^; a.' • a/* i.tii' arriKinta fur the ^m\ m«*tit uf |irti«iifna uf 
9Ar»rm a***! »rj;tirn. 4r.. uf tba Na^'y, and otUcrr* and 
ynvalra uf tte llariae Curpa. 




389.408 



901.967 
4.90(1.00 



in 13.071.773 



\(^ ! 7, 74- 631 



«i4. 123 



&I . 27.446,171 



62 PAPERS ACCOMPANYING THE 

Territorialj erobraciDg acconnts for the lefs^islativo expenses of the several Ter- 
ritories, and the incidental expenses of their government 354 

CJangresMonaly embracing accounts for contingent expenses, &,c., of the United 
States Senat43 and House of Representatives 110 

CoUectors of internal revenue^ embracing their acconnts of the revenne collected, 
accounts for expenses of collecting the samo, and accounts for their salaries 
and commissions, and the expenses of their ofiSces 3, 952 

As9eBwr8 of internal revcntiCj embracing accounts for their commissions and the 
expenses of levying the taxes 1,212 

MisoeHaneouSf inttrnal revenue^ embracing accounts for salaries and expenses of 
supervisors, drawbacks, informers, &c 2, 081 

Stamp agentSy embracing accounts for the sale of internal revenue stamps 1, 64iS 

MtscellaneouSy embracing accounts for the contingent expenses of the executive 
departments at Washington, salaries of judges, marshals, district attorneys, 
&o 1,834 

Number of letters written on official business 9,385 

Number of receipts of collectoi's of internal revenue for tax-lists examined, 
registered, and tiled 2, 863 

Number uf official l)onds examined, registered, and filed 1, 109 

Numbar of requisitions examined,, entered, and reported, viz: « 

Diidomatic and consular 776 

United States marshals 210 

CoUectors of internal revenue 2, 897 

The Comptroller deems it UTinecessary to give in this report a state- 
ment of the revenues received and the disbursements made, inasmuch 
as the records of the Secretary's office correspond with those of the 
Comptroller's, and the financial report will present the same figures and 
results as would be presented by this office. 

The fore<?oiug statement of the labor performed in the office shows 
that there has not been any reduction in its amount, and that it remains 
as large as in former years, and requires that the force should bo con- 
tinued. 

I am, sir, very respectfully, your obedient servant, 

E. W. TAYLEB, 

Comptroller. 
Hon. Geobge S. Boutwell, 

Secretary of the Treasury. 



EEPORT OF SECOND COMPTROliLER OF THE TREASURY. 

Treasury Department, 
Second Comptrolle)^ 8 OJficej September 30, 1871. 

Sir : I have the honor to submit the following detailed statement of 
the business operations of this office for the fiscal year ending June 30, 
1871 : 

The aggregate number of accounts of disbursing officers and agents 
which have been received, as well as those which have been iiually 
adjusted, is as follows : 



From tbo Second Auditor. 
From tho Third Auditor.. 
From tho Fourth Auditor 



Total. 



Kocoivod. 



3,(09 

3,748 

C73 



8,059 



Kevised. 



4.066 

3,839 

084 



8,379 



Amoant. 



$\<», 440, 896 

yO.%, 95(). 033 

27. 446, 171 



431, 840, 190 



The above accounts have been duly entered, revised, and the balance 
und thereon ceitified to the Secrctar}' of the Department in which the 



BEPOST OP THE 8ECRETABT OF THE TREASURY. 65 

TVp BWBbcrof Meooote on hand J11I7 1, 1870, was 135 

Tb« Bomber of MeoaoU reoeired firoiii Fint Aodttor dniing year 6,013 

6,148 

Tbr bobImt of aeeooDta patsed dnriog the jear 5,906 

Tb» bwbWx of accoonU retomed dnruig the year 44 

5,949 

ibcr of aecoonta on band Jane 30, 1871 199 



Tlm^ was paid into the Treasniy of the United States, firom sources 
die acooaots of which are settled in this office : 

Ob aeeowit of CQiloms 1206,270,408 05 

Oaaceoaotor fines, penalties, and forfeitores 952,579 86 

Ob aeroont of steamboat inspections 223,823 70 

Ob aeoooBt of drajrage, storage, dec 414,310 61 

<^ accoont of marine hospital money, ( from January 1, 1871 ) 161, 711 46 

Ob BEoooBt of eoiolament fees 585,887 69 



208,608,721 37 

=a 

And there was paid oat of the Treasury : 



Ob areoont of expenses of collecting the rerenne from customs $6, 560, 672 61 

Ob BTCoont of excess of deposiU 2,276,169 16 

Ob areoont of debentures 945,441 52 

Ob aeeoont of revenue-cutters, construction and maintenance 1, 252, 000 31 

Ob srcQont of Doblic buildings 1,350,133 87 

Ob aeeoont of light-houses, construction and maintenance 2, 674, 928 08 

OBBreoBnt of marine hospital, care of sick seamen 437,493 86 

Ob accoont of distributive shares of fines 488,135 55 

Oo aceoont of lile-saving stations. Long Island and New Jersey 37, 740 17 

Oaacroont of miscellaneous accounts 73,128 00 

16,095,843 13 

iber of estimates received was 2,157 

ibcr of requisitions issued 2,129 

«Bt involved in said requisitions 19,648,285,81 

TWBBBber of letters received was 11,814 

TksBBmber of letters written was 11,862 

TW Bomber of letters rroorded was 11,539 

TW sBKiOBt involved in this statement (234,352,850 31 

Tbeavcfafo nomber of clerks employed. 28 

CAPTURED ASJ} ABANDONED PROPERTY. 

During the past year the bnsiness in this division has been verj 
11, bavini; been confined principally to the settlement of accounts 
kir legal services, nnder act of April 20, 1870, and to the revicMr of 
work already done, the latter necessitated by the adverse claims of 
eictoo agents In settling their accounts. 

I append tabuUr statement of the expenditures out of appropriations, 
tkr accounts of which are settled in this office, marked A. ^ 

rtuutneot of receipts from fines, penalties, and forfeitures, by dis* 
triru, as shown bv the accounts, 80 &r as they have been received al 
tkts oOoe, marked B. 
SCateoieot showing the transactions in bonded merchandise, marked C. 
Very respectfully, your obeiUent servant, 

W. T. HAINES, 
Comwituioner of Cu9iawi$. 
Obobgs S. BorrwELL, 

BecrtUiry of the Treoiurw. 



66 



PAPERS ACCOMPANYING THE 



EEPORT OP THE FIE8T AUDITOR OF THE TREASURY. 



Treasuey Depabtment, 
First Auditor^s Office, September 18, 1871. 

Sir: I have the hoDor to submit the following statement of the basi- 
ness transactions of this office for the fiscal year ended June 30, 1871 : 



Acconnto adjusted. 



RECEIPTB. 



Coll^ctoni of castoms 

Collectors under KU-aniboat act 

Internal and coast wiao interooorse. 

Hints and assay ofiioos 

Finos, p(>naltics, and forfeitures 

Marine hospital money coUcttod... 
liisoellanvoas receipts 



DI8BUB8KMXSn& 



CoIWton as disbnrsing offents of the Treosary 

Official emolaments of coUectoroi naval officers, and sarroyors 

Excess of deposits for nnasoertained daties 

Debentores, nrawbacks, bounties, and allowances 

Special examiner of dm^ 

Niperintendonts of lights 

AK«nts of marine hospitals 



Accounts for duties UiegoIIy exacted, fines remitted, Indgments satis- 
fled, ami not proceeds of unclaimed merchandise paid. 

Jndimry accounts 

Disbursements for revenue-cutters 

Redemption of the public debt and the payment of interest thneon 

California land claims 

Inflpeotors^f steam ressels for trareling expenses 

Public printing 

Insane Asylum, District of Columbia 

Providence Hospital 

Construction and repair of public buildings 

Life-saving stations 

Compensation and mileage of the members of the Senate and House of 
Representatives. 

Cotatingent expenses of the Senate and House of Itepresontatives and 
of the severai Densrtments of Government. 

Mints and assay offices 

Territorial accounts 

Captured and abondmied property 

Salaries of the civil list paid directly from the Treasury 

Coast Survey 

Disbursing clerks for paving salaries *. 

Fuel, lights &c., for publlo buildings 

Additional coropenntioii to collectors, &c 

Treasurer of the United States for general receipts and expenditures. . . 

Distribution of fines. i)ensltieii, and forfeitures 

CommisskNier of Puulic Buildings 

Commissioner of Agriculture 

Wareboose and bond ooeoonta 

MlacoUaneoQa •<•■»• ................... 



Number of 
accounts. 



1,M6 

926 

1 

S3 

489 

S4 

SS5 



1,194 

857 

123 

00 

1 

440 

507 

1,470 

1,895 

481 

643 

3 

S99 

84 



13 

800 

13 

1 

438 

101 

80 

68 

1.427 

19 

335 

2GG 

3 

6 

154 

IIH 

30 

P89 

1.433 



14.101 



Amounts. 



1187.356.571 31 

904,619 98 

96,093 74 

90,765,660 99 

994,693 97 

3.701 68 

57.807 99 



3,864 938,338.078 13 



•6.099.373 63 

1.633.091 68 

1.C65.653 08 

9ei915 91 

417 58 

9TO.036 87 

366.373 01 

874.997 61 

9.694,379 11 

1,058,177 64 

609, 199, 163 51 

394 75 

31,307 91 

1,119,907 67 

^ 59.350 34 

18,000 00 

1. 561. 189 07 

10.976 68 

495.903 90 

3,914,039 04 

50.655,996 99 

159; 064 13 

347,383 98 

613,056 10 

505,514 93 

5,231.340 09 

995.901 89 

478 49 

1,080.837.381 25 

195,143 89 

996,409 83 

145^ 981 05 



9, 193. 470 90 



1,773^977,499 06 



Reports and certificates recorded • 11,4^ 

Letters written 2,ie9 

Letters recorded 2,239 

Powers of attorney ref^stcred and filed 6,^^ 

Acknowledgments of accounts written 8,581 

Bequisitions answered 365 

Jadioiary emolument accounts registered and filed 456 

Total , 32.162 

As the character of the basinees of this office has ondergone no cssen- 
^al change since my last annual reporti I lun induced to f^opt, in part, 
iaogaage aad form of that rep<^ as applicable to this. 



REPOBT OF THE SECRETARY OP THE TREASURY. 67 

Thi* pn^oedin;; coDdenfuxl statement of the business of this oilice p^ives 
imiierft*!*! an idea of the amount of work i>erformed, and the hirge 
rei^pousihilities involve<l, that for the lK*tter undenitauding of the diver- 
Mfitnl character of^ the bui^iness, and its practical working in detail, I 
rabniit the following dissci*tion and exhibit, as the most appropriate 
imrttns of comprehending its imiKirtance and measuring its magnitude. 

CUSTOMS DIVISION. 

Returns are now receivetl from 139 districts and ports. These returns 
are distribute<l as nearly equal as practiaible to thirteen different desks. 
For the pniper examination and adjustment of these accounts clerks 
skir ntjuired who have a knowledge of the tariff laws, and are also good 
practical accountants. The accounts of customs arc received and 
jiilja<t*-4l monthly. These accounts include the duties on imi>orts, and 
datit^ (>n tonnage. 

Tho abstracts of dutfes on imports in New York, Boston, Philadelphia, 
and San Fnincis(*o, New Orleans, Baltimore, and Portland, are very 
largf", reqniring a great amount of patient labor in comparing the 
f&trics with the tariff schedules, made up as those schedules are from 
the vsirions acts of 1S61, 1S02, and 18t)4, and the several amendatory 
aciA In all the smaller disticts, which have no naval officer to certify 
tiM- abstnu*t8« the manifest is f«)rwarded by the collector for each and 
ert- ry entr>' of merchaudisi*, amounting, in districts like Portland, Ver- 
moot, Oswego, Detroit, &c., to hundreds and even thousands in a single 
month. These mnst all he examined as to the rate of duty, oath, stamp, 
&c^ and «*omiNired with the abstnict. After the abstracts are examined 
and the differences uottHl, a statement of aci*ount is made, and the col- 
l«<ctor charged with the aggregates and credited by his deix)8its as shown 
by the covering warrants. 

Marine hosfiital duties are reiH>rte4l by the collectors, in separate 
a«-rviuutJi monthly, and adjusted quarterly. 

Tbp collecton of customs also render monthly accounts for expenses 
of culh'cting the revenue, which are adjusted quarterly. In these 
arruouta are include<l all payments to ins]K*ctors, weighers and gangers, 
appraiaeni, revenue boatmen, i*<»ntingcnt ex))enses, Sidary of collectors, 
ccNnmifliiionfS &c. Vouchers fur all these payments must be compareil 
vitb the listA of apimintment for the authority for payment, and exam- 
xDt-«l as to correct computation, oaitli, &c. 

>'«-xt Climes the aci*ount of official emoluments, in which the (collector 
a«.truautJi for his feea, &c., and charges his payment for clerkhin*, sta- 
iktMirry , offif-e-rent, &c. This account in large ports is rendered monthly, 
aoii in small ones qmirterly, and mljustcnl yearly. Separate accounts 
ha^«r also tii be stated in many of the <listricts lor ex<*ess of deiiosits 
rWiiadtf-d, deljeutures paid, and exiN*ns4*s of the revenue-cutter ser^'ice• 
Tbes«- are received monthly and stated quarterly. In some cases these 
ai> T^ry large. 

H'juthiy a<Y-ounts are als«> nH:eived from nearly all the districts for 
Ptramljtvat feea and tines, |K*nalti(*s, and forfeitures, which are usually 
aiJjoffted quarterly, nn<l in Mime cast*s oftener. 

The r«>ll«*rtoni of customs also a<*t as disbursing agenta for exp«Mises 
of Manne Iluspital Establishment and the Light-llouse Establishment, 
arootuita for which are reci*iv(*4l monthly and quarterij and statetl 
quarterly. 

Then are also many special accounts, such aa payments for the sala- 
ofjaDiionif and the distribution of lines and penalties. Also the 
tat Ibe reftiDded duties exacted in excess, tonnage duty refimdedL 
■ ^ I, Sea 




66 



PAPERS ACCOMPANTINO THE 



EEPORT OP THE FIE8T APDITOR OF THE TREASURY. 



Treasuey Depabtment, 
First Auditof^s Office, September 18, 1871. 

Sir: I have the hoDor to submit the following statement of the basi- 
ness transactions of this office for the fiscal year ended June 30, 1871 : 



Acconoto a^Josted. 



BKCEIPTB. 



Colktotornof custoniB 

Collpcton under Btcaniboat act 

Internal and coottwiao interooorse. 

Hints and aiiaay ofiicoa 

Fines, penalties, and forfoitnres — 
Marine hospital money oollettod. . . 
liisoellancoas receipts 



DI8BUB8KMXSn& 

Collectors as disbursing asents of the Treaanry 

Official emoloments of collectors, naval officers, and sarveyors 

Excess of deposits for unascertained duties 

Debentorea, orawbacka, bountiea, and allowanoes 

Special examiner of drugs 

Superintendents of lights. 



Agents of marine hospitals 

Acooonls for duties illegally exacted, fines remitted. Indgments satis- 
fied, and not proceeds of unclaimed merchandise paid. 

Judiciary accounts .' 

Disbursements for reTcnue-cuttors 

Redemption of the public debt and the payment of interest thneon 

California land claims 

lAspeotora^f steam vessels for trsreling expenses 

Public printing 

Insane Asylum, District of Columbia 

Providence Hospital 

Construction and repair of public buildings 

Life-saving stations 

Compensation and mileage of the members of the Senate and House of 
Eepresentativcs. 

Cohtingent expenses of the Senate and House of Bepreaentatives and 
of the several Departments of Government 

Mints and assay offices 

Territorial accounts 

Captured and abandoned property 

Salaries of the civil list paid directly fh>m the Treasury 

Coast Survey 

Disbursing clerks for paying salaries *. 

Fuel, lights Ac, for piiblJo buildings 

Additionsl compensation to ooUcetors, Stc 

Tressnrer of the United States for general receipta and expenditures. . . 

Distribution of fines, penaltiea. and forfeitures 

Commissioner of Pnulio Buildings 

Commissioner of Agriculture 

Wardioaae and boM aoeoonts 

MlscoUanaoua ••••■• 



Xumber of 
accounts. 



1,546 

526 

1 

S3 

489 

S4 

SS5 



Amounts. 



3,064 



1.194 

857 

123 

00 

1 

446 

507 

1,470 

1,895 

4S1 

643 

3 

S99 

84 

6 

13 

800 

13 

1 

438 

101 

80 

68 

1,427 

19 

.135 

7C6 

3 

6 

154 

118 

30 

8S8 

1,433 



14.101 



1187,356,571 31 

904.619 93 

96,093 74 

50.765,660 39 

994.033 97 

3.701 68 

57,807 09 



238,338,078 13 



•6.099.373 63 

1.633.091 Ot 

1,665.653 03 

9ei915 91 

417 58 

9TO.036 87 

366.373 01 

874,997 61 



9.694, 

1.058, 

009,199. 

31, 
1,113, 

12, 

1,581. 

10, 

495, 



379 11 
177 64 
163 51 
534 75 
307 91 
907 67 
350 34 
000 00 
189 07 
976 68 
903 SO 



3,914,039 04 

50.655,996 99 

159; 064 13 

347,383 98 

613,056 10 

595, 514 93 

5,231,340 09 

995,901 89 

478 49 

1,080,837,381 25 

195,143 89 

996,409 83 

145^ 931 05 



9, 183. 470 90 



1, 773^ 977. 499 06 



Reports and certificates recorded 11,426 

Letters written 2,ie9 

Letters recorded 2,239 

Powers of attorney re||^6tered and filed 6,H56 

Aeknowledgments of aooonnts written 8,581 

Renaisitions answered 365 

Jndioiary emolument aeconnta regittered and filed 456 

Total , 32,162 

As the character of the basinees of this office has undergone no essen- 
tial change since my last annual report, I am induced to fMlopt, in part, 
tlie JaD^ra^ge and form of that rep<^ as applicable to this. 



REPOBT OF THE SECRETARY OP THE TREASURY. 67 

Hk* prf>cedin;r condensed statement of the business of this office p^ives 
to imiierfect siu idea of the amount of work i>erformed, and the large 
mponsihilities inyolved, that for the better understanding of the diver- 
rifitnl character of the business, and its practical working in detail, I 
•obmit the following dissection and exhibit, as the most appropriate 
Bieans of comprehending its imi)ortance and measuring its magnitude. 

CUSTOMS DIVISION. 

Returns are now received fW>m 139 districts and ports. These returns 
ajT distributee! as nearly equal as practicable to thirteen different desks. 
For the proper examination and acyustment of these accounts clerks 
are n^uired who have a knowledge of the tariff laws, and are also good 
practical accountants. The accounts of customs are received and 
a«lja!4i^l monthly. These accounts include the duties on imports, and 
duties on tonnage. 

The ab«tract8 of duties on imports in New York, Boston, Philadelphia, 
mud San Francisco, New Orleans, Baltimore, and Portland, are very 
larg^, requiring a great amount of patient labor in comparing the 
entrie:! with the tar^ schedules, made up as those schedules are from 
the rarious acts of 18G1, 1802, and 1804, and the several amendatory 
acUL In all the smaller disticts, which have no naval officer to certify 
the abstractn, the manifest is forwanled by the collector for each and 
erery entr>' of merchandise^ amounting, in districts like Portland, Ver- 
BiOQt. Oswego, Detroit, &c., to hundreds and even thousands in a single 
BKMitb. These must all lie examined as to the rate of duty, oath, stamp, 
Sic^ and comiiared with the abstract. After the abstracts are examined 
and the differences noted, a statement of aci*ount is made, and the col- 
lector charged with the aggregates and credited by his deposits as shown 
by the covering warrants. 

Marine hos|>ital duties are rei>orted by the collectors, in separate 
aceuanta monthly, and adjuste<l <|uarterly. 

The collectoni of customs also render monthly accounts for expenses 
o( collecting the revenue, which are mljusted quarterly. In these 
are inclnded all payments to inspectors, weighers and gangers, 
revenue boatmen, contingent ex))ensea, salary of collectors, 
ifDMBoDii, &c. Vouchers for all these payments must be comparcil 
with the liatii of appointment for the authority for payment, and exam- 
toetl as to correct ccMnput^ition, oath, &c. 

yext oomea the account of official emolumenta, in which the collector 
ammntii for bis fees, &€., and charges his payment for clerk-hire, sta- 
tMoer>', office-reut, &c. This account in large ports is rendered monthly, 
a»d in small ones quarterly, and luljustiMl yearly. Separate accounts 
have also to be state<l in many of the districts for ex(*ess of deposits 
rWwMled, debentnres paid, and exiH^nses of the revenue-cutter ser^'ice. 
are received monthly and stated quarterly* In some cases these 
very large. 

Hootbly acconnts arc also rec4'ived frtnu nearly all the districts for 
i<#ainU«at fees and fin(*fl, ])enalties, and forfeitures, which are usually 
adjiuited quarterly, and in some cas<*s oftener. 

The coilectors of customs also act as disbursing agents for expenses 
of Marine Hospital Establishment and the Light-House Establishment, 
jweoottts for which arc receivetl monthly an<l quarterly and stated 
^Baftcfly* 

Thav mn also many special accounts, such as payments for the sala- 

of jHUlofBy and the distribution of flues ana penalties. Also the 

tat the reftinded duties exacted in excess, tonnage duty reftinded, 




68 PAPEBS ACCOMPANTING THE 

JUDIOTABY. 

Tbis division is highly important, embracing the adjustment of all 
judiciary accounts. 

First. Accounts of United States marshals for expenses of United 
States courts, and for their fees for service of process, &c., in all United 
States cases under the fee bill of February 26, 1853, and amendments 
thereto. The fee bill of 1853 is general in its application to all States 
and Territories, but the practice of the courts in the different jurisdic- 
tions is not uniform, and hence almost every marshal has his own con- 
struction of the fee bill in making charges in his account. To adjust 
these accounts the closest scrutiny and thorough acquaintance with the 
usages and decisions of the accounting of&cers, a familiar acquaintance 
with their interpretations of the fee bill, as also the practice in the sev- 
eral districts, is essentially necessary. The business in the United 
States courts has more than doubled since the passage of the inte^^I 
revenue law, the civil rights bill, and the enforcement act, and as a 
consequence the accounts of all officers connected with the Federal 
courts have assumed largely increased proportions in comparison with 
what they were prior to the rebellion. 

Second. Accounts of district attorneys for aittendance upon United 
States courts, and upon commissioners' examinations, for their travel 
and fees in all United States cases. 

Third. Accounts of clerks of United States courts for their attend- 
ance, and for fees in all United States cases. 

Fourth. Accounts of United States Commissioners for fees^ &c. 

In the examination and adjustment of all these accounts, it is neces- 
sary not only to hold the fee bill in memory, but also to be acquainted 
with all of the many decisions of the Attorneys General, and of the 
Secretary of the Interior, and to be able readily to apply the same to 
any charge that may be presented. 

EEDEMPTION AND INTEREST DIVISION. 

The settlement of the accounts of the Treasurer of the United States, 
Assistant Treasurers, United States depositaries, and fiscal agents of the 
Treasury Department, for the paymeiit of interest on the public debt 
and the redemption of Government obligations, funded or otherwise, is 
assigned to this division, and may be designated, in brief, as follows : 

Registered bonds — Interest — At the close of the present fiscal year, 
the amount outstanding of this class of securities, the interest of which 
is payable in coin, was $725,772,350, and in currency^ being for bonds 
issued to the Pacific Railroad Companies, 864.618,832. These accounts, 
payments of which are made semi-annually upon schedules prepared by 
the Register of the Treasury, for fiscal agents, are closed and transmit- 
ted to this office for settlement within ninety days from the date of pay- 
ment. In the examination of schedules, the stock being held princi- 
pally by banking and other corporations, executors, administrators, and 
trustees of estates, and non-residents of the country, the interest of 
which is, in most cases, receipted by attorneys, requires careful scrutiny 
into the authority presented as vouchers for the receipt of dividends, 
and is often attended with considerable correspondence and consequent 
delay in the adjustment of these accounts. During the year there were 
seventy-six coin and twenty-six currency accounts settled, involving, in 
the aggregate, the sum of $48,063,987 79, to which may be included as 
part of the clerical labors of the division, but which "does not enter 
into the statistics of this report, schedules examined, embracing 



BEPORT OF THE SECRETARY OF THE TREASURY. 69 

f] 4,487.140 35. The nomber of powers of attorney and testiimentarj 
evidence of the administration of estates, received as vouchers for the 
receipt of interest, and which have been approved, filed, and registered, 
aiMl listed fur the ase of fiscal agents, was six thousand eight hundred 
and fifty six* 

Compom band» — Interest Of this class of securities outstanding at 
the clone of the fiscal year, the interest being payable in coin, and the 
coopoos redeemable semi-annually, amounts to 8lyl62,361,400. The 
lenditiou of these accounts weekly by the principal depositaries, and 
■wifify by others, and the fact that the several issues and loans have 
to be kept distinct for entr>' u])on the Registei's books, with the amount 
of interest chargeable to each loan, imi)oses much ad<litional labor u])on 
the office* the result of which, however, is of material advantage to the 
Uepartmeot in keeping the business of its redemptions properly posted 
for inspection and information. The number of this class of accounts 
stated was one hundred and fifty-one. amounting to 877,353,904 (>9, and 
itatning four million nine hundred and eleven thousand five hundred 
BXty -eight vouchers counted and canceled. 

Xmrfpemnam fund. — ^The amount of this fund upon which the annual 
inteiefft of three per cent, is paid, amounts to $14,000,000. 

Tbeie have been two accounts stated during the year, amounting to 
•400,000. 

Bedamptum of United States stock. — ^The amount of certificates of the 
of 1H47, 1848, 1860, Texan indemnity, and the loans of 1862, 1864, 
and 1865, redeemed and canceled, of which acc-ounts have been stated, 
aaooBta, inelnding premium and interest, to $242,2.73,981 01. Accounts 
stated, forty-five: vouchers examined, one hundred and one thousand 
two boadred ana seventy -eight. 

Flomiimg debt. — Currency obligations, consisting of Treasury notes of 
Tahomi issueii, certificates of indebtedness; certificates of temporary loan 
and interest thereon, amount to $14,657,331 89, embraced in one hun- 
dml and thirty-seven accounts, and containing twenty-two thousand 
u haoilred and twenty vouchers. 

I'miied States obligations c/Ai/royv<}— consisting of old demand notes, 
kipd-feiMier notes, fractional and i>ostal currency, and gold certificates — 
aBHmnt to $210379,898 18, and the number of vouchers examinetl, eight 
hnadred aod fifty -seven, embraced in two hundred and six accounts. 

MI5T ACCOUNTS AND OTnER& 

TUs division adjusts the accounts of the Mint of the United States, 
iu brancbea, (four in numlier,) and assay oflice, New York; accounts of 
the iBDvenMim and secretaries of the Territories; accounts for defense of 
•oita in the Court of Claims; accounts in relation to captured and almn- 
dooMl property ; and salary accounts of the civil list. 
The aoeoantii of the mints and assay oflUce are <lesignated as bullion, 
inr, and medal accounts, and an* adjusted quarterly. 

DQlliott accounts are voluminous, and the examination of the 
m acfxmnts tedious. The abstracts of deposits, in connection with 
the vairanta of the dinnrtor or superintendent for ]>ayment, are tirst 
cxaaioed and cbeckt^d, then the various a(*<rountB of the tn^^isurer, 
■lelier and refiner, and coiner, under the following heads: ''DeiKwit 
It," **gold bullion,'' "silver bullion,^ ••cent bullion,** '*eent de|M>sit 
It,*** fold coinage,^ "silver coinage," "cent Goinage,*" "melter and 
« gold,* **melter and refiner's silver," ^^melter and refiner's cent 
9 MQQiaei^g gold," "coiner's silver," "coiner's five-cent account," 



70 PAPERS ACCOMPANTIKG THE 

"coinert three-cent account," "coiner's bronze or one and two-cent ac- 
count," " unpaid depositors," " gold coins for assay," " silver coins for 
assay," "unparted bar account," "silver profit and loss," "cent profit 
and loss," "bullion deposit profit and loss," "profit and loss," "bullion 
fund," "balances," and, finally, all of the above are blended in the sum- 
mary statement. During the last fiscal year there were twenty-one of 
these accounts adjusted. 

The ordinary accounts are for the incidental and contingent expenses, 
wages of workmen^ and salaries of ofQcers and clerks. The medal ac- 
counts are for medals manufactured for various institutions throughout 
the country. The accounts of the governors and secretaries of the Ter- 
ritories are for the contingent expenses of the executive ofBces, and for 
compensation and mileage of members, and incidental expenses of the 
legislative assemblies. 

The accounts in relation to captured and abandoned prox>erty : These 
accounts are for moneys received from and disbursements for and on 
account of captured and abandoned property. This branch of business 
is drawing to a close, only three accounts received and stated during 
the year. The accounts for defense of suits in the'Gourt of Claims are 
for expenses incurred in the defense of suits in relation to captured and 
abandoned property. 

Salary accounts. — ^These are salary certificates for salaries of the Vice- 
President of the United States, judges of the Supreme Court, United 
States district judges, United States attorneys and marshals, governors 
and secretaries of the Territories, commissioners of claims and employes, 
and the officers and clerks of the United States steamboat inspection 
service. Some of the above are stated monthly, and others quarterly. 

The whole number of accounts adj nsted by this division during the 
year was 1,676. , 

WABEHOUSE AJXD BOND ACCOUNTS. 

The act of March 28, 1854, gives to importers the privilege of storing 
imported goods in publie or private bonded warehouses, under the super- 
vision of customs officers, without payment of duties, for a period not 
exceeding three years. During this period these goods may be with- 
drawn at the option of the importer for consumption, on payment of 
duties, for transportation to other districts and ports, or for exportation 
out of the country. 

Under the title of warehouse and bond accounts, collectors of customs 
are required to render accounts of ail goods so stored in their respective 
districts, upon which the duties remain due and unpaid, with the same 
particularity of detail as they account for duties on goods entered for 
consumption. 

These accounts comprise statements and vouchers, not only of all 
goods entered at any port, and actually placed in bonded warehouses, 
but also of all goods entered at such port for immediate transportation 
to other ports in the country, or for immediate exportation to foreign 
countries ; such goods being considered as constructively warehouse. 
In these accounts are abstracts of all goods withdrawn from warehouse 
for consumption, transportation to other ports, or exportation to foreign 
countries. They contain also statements of salt withdrawn from ware- 
house pursuant to the provisions of the fourth section act July 28, 
1866. to be taken on board vessels licensed for the fisheries, under 
bona, to be used in curing fish. Separate accounts are rendered of all 
transportation, exportation, and salt bonds taken to cover such with- 



SEPORT OP THE SECRETARY OF THE TREASURY. 71 

drawalflL Forfeited bonds delivered for prosecution are credited in 
these accountji to the collector, and cbarp^ to the variouin district 
aUomevs. Rather more than half of the collection districts have trans- 
actionsand render acconnta. The rest arc recjuired to send monthly 
certified Klatements that there have been no trausaictions under either 
of the«e heads. 

Acconn^ OP tde treasurer op the untted states. 

The mainiitnde of the statement will conVey some idea of the labor 
performed in the adjnstment of the acconnts. The accounts of the 
TreaMirpr of the Uuite<l States for the ^enend receipts and ex|)end> 
icimc of the Goveniment are made np and rendered quarterly. The 
arrooDt enrrent (a voliyne of some three hundred pa^es) has to be care- 
follT compared with a certified account received from the lU^^ister, of 
all 'warrauts dniwn on him or in his favor during; the quarter, the 
aoMNint remaining unpaid and outstanding of previous quarters, and 
the asKHint of such warrants for which he claims cre<lit as iK'ing paid, 
the aoHMint of balances in the various deiK>sitories, &o. All warrants 
dravD on the Treasurer are i>aid by drafts, and he cannot receive credit 
for the* iiayment of a single warrant, unless it is accompanied by its 
af>pn>pnate draft, profierly indorstnl by the payee. The examination 
and comparison of these drafts are intricate and laborious. 

The internal revenue warrants at this time fully equal one-half of the 
yearly issue of warrants prior to the rebellion, many of which require 
the critical examination of from one to over six hundred dratlts. 

During the fiscal year ending June 30, 1871, six accounts of the 
TreaMirer of the United States have been adjusted, requiring tho 
cartrfnl examination of over 80,000 warrants and drafts ; the amounts 
enibrattd in the settlement of these accounts are, for actual receipts, 
• l,UM«07a,8aG 29; and, for expenditures, $1,080,828,090 44. 

The mileage and conii^ensation of meuibi'rs of the House of Represent- 
atives are paid by the Treasurer on certificates of the Si>eaker of the 
lIoose« which are the Tn*asurer*s vouchers, and u)M)n which he receives 
credit in the adjustment of his account as agent. This ac4*ount has to 
bi» carvfully comiKired with the journal of the Sergeaut-at-Arms, who 
keieps the individual accounts of the memlN^rs, &c. 

The amiunts of the Secretary of the Senate as agent for paying the 
roDfienMation and mdeagi* of Senators, and the contingent exi)enses of 
the Senate, are very intricate, owing to the irregular sessions of that 
bodv. The amount involved in the accounts adjusted during the fiscal 
Tcar is tO^T.iQO 39. 

SALARY ACCOUNTS. 

ruder this heail is embraced the ncyustment of the accounts (with 
two or tbn-e exceptions) of disbursing oflicers for payment of sidarics to 
all persons in the I>4*|iartmeuts at Washington who receive a regular 
ipnuiatioo, with some ai-counts also for additional clerk hire. These 
include the {lay-nills of the Ti*easur>', State, War, Navy, Interior, 
Joatioe, and Post Office De|Kirtments; also the accounts of the Su]M^r- 
lAtendrat of Weights and Measures, Clerk of the House of Repn*senta- 
tiTea, Librarian of <>ongress, ('ongn^ssional Printer, private secn*taries 
of the Preaident of the L'nittHl States, salaries, &e., of Metro|K)litan 
pobee^ and all the accounta of Uniteil States Coast Survey. Under this 
diTMioo of the work of the office is also embraced the settlement of the 
ita Ibr aalaries in their offices of all United States Assistant Ti-eaa- 
Uiiilod States detiositarii 



72 PAPERS ACCOMPANTING THE 

CONTINGENT ACCOUNTS, ETC., 

inclades the contingencies of all the Executive Departments — ^Treasury, 
War, Navy, and Interior ; contingencies of the House of Representa- 
tives under different appropriations ; all the accounts of the Department 
of Agriculture, salaries, distribution of seeds^ &c., under different ap- 
propriations ; all the accounts of the Commissioner of Public Buildings 
and Grounds, embracing repairs and preservation of all the public 
works in the city of Washington — about one hundred different appro- 
priations ;. all the accounts of the disbursing agent for new dome, Capi- 
tol extension, enlargement of the Congressional Library, grading the 
public grounds around the Capitol, &c. ; all the accounts of the agent^ 
&c., for the Library of Congress, Botanic Garden, &c. — ^fourteen appro- 
priations ; expense of the national loan ; contingent expenses of the 
Assistant Treasurers of the United States at New York, Boston, New 
Orleans, Charleston, Denver City, San Francisco, &c. ; contingent ex- 
penses of the Executive Mansion ; contingent expenses of Congressional 
Printer ; accounts fgr repairs, &c., and for furniture for Treasury De- 
partment. 

SBPABATE CLASSIFICATION OP ACCOUNTS. 

The accounts settled by this division are various, and preclude any 
general classification. During the la^t fiscal year the whole number of 
accounts settled in this office in this branch of its business was 1.846, 
involving an expenditure of $4,068,262 73. The number of accounts 
will not diminish during the present fiscal year. 

The following classification embraces the several accounts examined 
and settled : Construction and repairs of public buildings, furniture for 
public buildings, public printing, Government asylum, deaf and dumb 
asylum, steamboat inspectors, life-saving station, contingent expenses 
of United States depositories, Columbia Hospital, timber agents. Many 
other accounts of not less importance, that cannot well be classified, are 
settled. 

In the recording division of the office there are employed five clerks, 
whose duties consist in recording the reports and certificates of the 
Auditor to the Comptroller of the Treasury and Commissioner of Cus- 
toms, on the accounts accruing in the office and the correspondence 
incident thereto. 

There is a large amount of miscellaneous business, much of it of great 
importance, requiring the highest clerical qualifications, which has no 
appropriate classification with any of the divisions pre\'iously described* 
It has its proper place in the routine of business, and is dispatched with 
scrupulous care. 

When the Treasury Department was organized this office was created 
as a part of the original frame-work. ,Ite duties were then specifically 
defined as the auditing branch of the Department. Its important origi- 
nal duties have been continued, greatly am|plified, to which new and 
diversified duties of great importance have been added, in the long pro- 
gress of legislation, as the exigencies of Government reqilired. All of 
these functions are so inseparably connected with the operations of the 
Department proper, that they rest upon the foundation of permanency 
and the assurance of expansion. This connection must inevitably in- 
crease its business with the growth of the country, and the enlarged 
sphere of the Government precluding any expectation that the clerical 
force of the offiee can be reduced. 

The clerks of the office deserve the highest commendation for their 



BSPORT OP THE 8ECBETAST OF THE TBEASUBIT. 



Sdrtity and etBcieocy in the performance of tbeir respective duties, aod 
fcr tbie Mmpaloiu care with irtiivb tbej protect the iiiterests of the 



I knoT of I10 higher merit of those engaged ia the Berrice of Govern- 
■rat, mod more f^serviiif; of commendation and recompense, than the 
futhfol and efficient performan<;e of the entire range of duty in all its 
4elkat« and responsible relations. Justiee and ex[iediency may bring 
this appropriately vithiu the province of legislation as worthy of the 
appRctatioa tha^ honors fidelity, rewards merit, and imimrta moral 
■mifrth to Government. 

Hw present sabiries of the clerka bear a diRproportionate relation (to 
Ihfir prejndiee) to the grade and amount of labor tbey perform, and the 
ntfidmtal ivsponsibilities they have to assume. Beyond this, and of 
■■cli greater importance in its conseqaeucea, is the total insufficiency 
of tbeir ealaries fur the comfortable support of their families, under the 
»oat stringeot economy ; and tbo cheerless effect that it has upon their 
nWiiil duties, from the i>erplexiug expedients to ivhicb they aie driven 
fary MBbvrassments. 

I Most mpectfblly and earnestly recommend that tbeir condition, 
vhtch is marked by humiliation and want, may be meliorated by a 
libvtal recompeose commensurate with the claims of justice and sound 



Host mpectfblly, your obedient servant. 



Boo. Gbobge S. Boutwell, 

Secretarif o/lhe Tretuurif. 



T. L. SMITH, 

Firtt Auditor. 



BEPOUT OF THE SECOND AUDITOE OF THE TREASUKT. 

THEAsmr Depabtmext, 

Second Auditor'B Office, yorember 18, 1871. 

SiK : I have the honor to submit herewith the annual report of this 

ofice. for the fiscal year ending June 30, ISil, showing in detail the 

coodiliuo of buKinesH, in each division, at the commencement of the 

jwar, iu progress during the year, and its condition at the end thereof. 

BOOK-KEEPEBlt' DIVISIO:*. 

Tbe folloving statement shows the amount and nature of tbe woric 
il by this division during the year : 

St^minliomt rtfutmd, jomnMlUri, amdpottei. 



A**— la fan* at P»DvpBtwBl 



labnraf rnVrfmnmnt 

■■ bnr a< AiHoibM Itnmlt Dnarli 
ta tanr ■< OnlBHn DrpanntTBt 




Unllril llrliatlBrlll 

-I r^ .Urjuf War.... 

-IXpaHarM.. 



Ct^ai— ■Hir.rT«r»rf r.4laf brCogyma 



Ittl 






u 



PAPERS ACOOMPANTING THE 



Bequiaitiana regiateredyjoumdligedy aiM^iiostod— Contianed. 



On what account drawn. 



Pajmenta to National Asylnm for Disabled Yolnnteer Soldiers. 
Payments to Soldiers' Home 



Total payments 



TBANBFBB. 




Transferring amounts as above to the books of the Third Auditor's Office. . 
Transferring amounts as above to the books of the Register's Office 



Total transfers , 



Aggregate debits 



CBSDIT UQUIBITXOHB. 

DtpotiL 

In favor of Pay Doimrtment 

In favor of Orunanco Department < . . . . 

In favor of A<V}utant General's Department 

In favor of Medical Depiutmeut 

In favor of Quartermaster's Department 

In &vor of Indian Department 



Kombor* 



Total deposit. 



ChvnUr. 

Bequisitions Issued for the purpose of a^usting appropriations : 
Transferring amounts to appropriations entitled to credit f^m appropria- 
tions found to be chargeable on the books of the Second Auditor s Office . . 
Transferring amounts as above from appropriations on the books of the 

Third Auditor's Office to the books of the ^ond Auditor's Office 

Transferring amounts as above from the books of the Fourth Auditor's 

Office to those of the Second Auditor's Office 

Transferring amounts as above from the books of the First Auditor's Office 
to those of the Second Auditor's Office 



Total counter 

Aggregate credits 

Aggregate debits sad credits. 



! 



Deducting the credits from the debits shows the net amount drawn 
out to be 



AFPBOPBUTION WABBAKTB. 

OrediU, 

In favor of appropriations of Pay Department 

In favor ot appropriations of Adiutant General's DeparUnent 

In favor of appropriations of Orofnanoe Department 

In favor of appropriations of Medical Department 

In favor of appropriations in charge of Secretary of War 

In favor of appropriations in chaigo of the General of the Army 

In favor of appropriations of the Quartermaster's Department } 



In favor of appropriations of Indian Department 
Under special acts of relief by Congress 



Total credits. 



Transfer fW>m draft and sobstitute fund to contingencies of the Army. 

' " '" ~ " >manchef 

and Heloise 



Transfer from " fulfilling treaty with Apaches, Klowas, and Comanches" to 
appropriation for "maintenance ana education of Helen 
Llncohi" 



Transfer ttom "fulfilling treaty with Sioux of different tribes, inolndins 
Santee Sioux, in the State of Nebraska," to appropriation for the "reliei 
of Mrs. Fanny Kelly " 



Total debits 

Aggregate debits and credits 
Excess of credits over debfts 






IS 
S3 



S,003 



18 

353 

14 



385 



8,387 



IQ96.387 33 
ft3»990 47 



26,701.808 74 



10,497,091 34 

639,826 44 

8. 147 95 



11,145,965 73 



37, 847, 858 41 



24 
3S 

10 

21 



87 



17 

22 

1 

5 



45 



{ 



188,506 90 

9, 130. 555 70 

38 27 

14, 117 66 

14 45 

426,006 66 



9.750.299 64 



10, 519. 370 35 

94,078 72 

31.606 00 

8,652 97 



10,643,908 04 



139 



2,519 



54 
3 



64 



1 
1 
1 



67 



20,403,207 06 



53,251,066 15 



17. 444. 650 79 



^ 26,073,586 26 

473»000 00 

749; 018 55 

108.000 00 

^fm ^ 000 00 

5,000 00 

1,350,000 00 

*13^ 378. 496 01 

105. 418 55 



42, 580, 347 37 



150.000 00 



S. 000 00 



5^000 00 



160,000 00 



48,740.347 37 



48.420.347 37 



* Appropriations for two fiscal years are included in this amount, the appropriation warrant for the 
year ending Juno 30, 1878, amounting to 95,419,540 96, having been issued befbro June 30, 187L 



REPORT OF THE SECRETARY OF THE TREASURY. 



75 



CONDENSED BALANCE SHEET OF AFPROPRIATIONS. 



Cndit 

Hilinof to cndUief an ainnopriatioiks on the books of this offioe Jnne 

ir— ^« crpditod by appropriation warrant during flacal year ending 

Joae 3D« ItTL 
AsooBt credited by depoait and transfer requisitions daring same 

credited in Third ▲ndltor'k Office to appropriatiaDa naed in 
byboch ~ 



r. 1930. 



Dtbit 
to debH of apinti p ii a Uou a on the books of this oi&ee Jane 




drbited to appropriations by transftr warrants daring fiscal 
cndinx Jane 30. li^l. 

t drawn fbom appropriations br reooisition daring same period, 
■awn in Third Aaditor's Office Izom appropriations osed in 
byboChofficeSb 



lODainingto the eiedit of all impropriations on the boohs of 
Jane 30, IdTL 



War Depart- 
ment. 


Indian Depart- 
ment. 

• 


188; 387, 878 97 


•4,066,049 01 


S9,5»l,851 36 


13,378,496 01 


19,949,007 40 


453,300 98 


335^874 71 






77.875,51174 


17, 897, 838 30 




8^000 00 


150,000 00 


10,000 00 


99,964,868 90 
1, 976, 9dS 85 


7,889,990 97 


45,784,358 99 


9,999,848 03 


77,875,51174 


17,897.838 30 



SETTLEMENTS HADE. 



the year tbe following settlements of a miscellaneous charac* 
ter vere made by this division. 



On what Mooont 




▲mooni. 



» »L 



aettloBents for the a^Jostment of a p p rop ri ations. 

to books of Third Auditor's Office 

and payments to officers 



Total. 



•10,495,429 88 
436, 178 01 
109 96 



10.931.710 85 



SETTLEMENTS ENTERED. 



Hedical 

Tn^nnr United States, internal revenue fand 

si<4dicn^ Home 

National A:^lam for Disabled Yolunteer Soldiers 

rhiixi* ftod credits to officers for overpayments, refnndments, &c 

TruMfers to credit of disborsing officers on books of Third Auditor's Offioe. 



iDdiaa 

CUiBS» Indian 951 

ClaiiDS»War 1 262 



Total number of settlements. 



divi 



of certificates given to the Third Auditor's Office and the different 
of this offiee 

cf letters written 



467 

844 

69 

70 

6 

23 

12 

352 

297 

69 

111 



1,213 
2,933 



1,180 
673 



^e 



PAPERS ACCOMPANYING THE 

paymasteb's division. 



The total number of accoants examined and settlements made daring 
the year is 2,274, as follows : 

Paymasters' accounts exaraiDed and reported 843 

Old settlements of paymasters' accounts revised 976 

Charges agai ust officers on account of double payments 2H3 

Credits to officers for overpayments refunded 21 

Miscellaneous 151 

Total 2,274 

The amounts involved in the above are as follows : 

Paymasters' accounts (124,063,652 23 

Amount of fines, forfeitures, &.C., for the supi>ort of the National Asv- 
lum for Disabled Volunteer Soldiers ascertained to be due : 1st, in tne 
current examination of paymasters' accounts, $223, 396 04 ; 2d, in 
a s]Mcial examination, $77, 974 48 ; and 3d, in the adjustment of claims 
of tne heirs of deceased soldiers, $1, 846 47. The amount found due 
has been paid to the asylum in accordance with the act of Congress 
of March 21, 1866, as follows : 

August 4, 1870 $46,947 91 

September 17, 1870 11,188 59 

October 6, 1870 14,703 69 

November 2, 1870 15,816 17 

December 3, 1870 14, 179 72 

Januarv5, 1871 57,959 61 

February 1, 1871 5,412 57 

Marchl,1871 17,443 70 

April 1,1871 27,457 16 

May 1,1871 21,742 47 

June 1,1871 14,980 27 

Jnne30,1871 55,385 13 

303, 216 99 

Amount of fines, forfeitures, &c., for the support of the Soldiers' Home, 
ascertained to be due in the examination of paymasters' acoountSi 
and paid to said Soldiers' Home in accordance with the act of Con- 
gress of March 3, 1859, as follows : 

October 11, 1870 $27,009 33 

January 10, 1871 10,427 79 

April 4, 1871 8,527 29 

May 5, 1871 389 93 

June2, 1871 2,281 29 

June 15, 1871 56 86 

June30,1871 3,632 16 

52,32465 

Amount credited to the Treasurer of the United States on account of 

tax on salaries 41,701,85 

Amount transferred from the appropriation for '' Pay of the Army" to 
that for '^ Ordnance, ordnance stores, and supplies" on account of 
deductions from the pay of officers and soldiers for ordnance and 
ordnance stores, in accordance with Par. 1380, Revised Army Regu- 
lations of 1863 29,134 58 

Amount transferred from the appropriation for " Pay of the Army " to 
that for *' Support of Bureau of Refugees, Freedmen, and Abandoned 

Lands," being an amount due the Freedmen's Bureau 908 50 

Amount transferred from the appropriation for " Pay of the Army " to 
the books of the Third Auditor's Office, on account of deductions 
from thepay of soldiers for tobacco, pursuant to General Orders No. 

63, War Department, Adjutant General's Office, June 11. 1867 158, 297 92 

Amount transferred to the books of the Thinl Auditors Office on 
account of stoppages against officers for subsistence stores, quarter- 
masters' stores, transportation, &o 191,898 31 

Amount passed to the credit of paymasters still in the service on 
account of sums disbursed by them in payment of outstanding 

• checks of paymasters out of service 2,519 61 

Amount charged to officers on account of over-payments 387 IH 

Amount charged to officers on account of double payments 68, 363 83 



REPORT OF THE SECRETARY OF THE TREASURY. 77 

AseoBts charged to parmaBterB for [WTnents made on forged receipts $387 97 
▲■HNmt credited to omceiB for refiiiMlinent of pay drawn twice, and 

far *oiBa depoaited by tbem tocloeo their accounts 5,355 51 

Ammmnl of halaocca fonnd doe paymasters, and paid them by reqoiai- 

tioo. tocluee their aeconnts 1,319 82 

Amionnt paid to eiriliana for services under recooRtmction acts 214 50 

Iwtirit credited to officers on account of refundment of erroneona 

poymrnta made to them ^ 329 10 

WaorliaDeoos credita 1,(>13 GO 

Total 124, 920, 906 15 



▲rroQiiU of paymaaters on band Jnne30, 1870 3,279 

JLoroonu of paymasters received during the year ending June 30, 1871 635 

ToUl 3,914 

Acvoanta of paymasters audited and reported to the Second Comptroller during 

thr T<ar 843 



«tf paymasters remaining unsettled June 30, 1871 3,071 

DkaA tvtidexvotts accounts received from the Paymaster General during the year, 
and in coarse of examination 30 



Total number of accounts on band June 30, 1871 3,101 



5ambrr of letters written 12,621 



TV* Domber of paymasters wbo rendered accounts to this office dnrinff the rebellion 
as ^47. The arconntaof 59 of tbe«e paymastem were balancetl and cloMHiprior to Juno 
9f, 1*C0. sod VM during the present fiscal year, making 193 paymasteni whoso accounts 
havr bees finally diaposwl ot. 

MiteellaneoMs ditision. 

The ordnaDce, medical, and miaccllaneoiis division, and tlic recrniting 
diTiMoo were consolidated in September, 1870, and now form the misoel- 
Uoroon diviHion. The following statement shows the number of money 
aocoaiitff on hand in this division at the commencement of the year ending 
Jnn^ JO, 1871, the number received and settled during the year, nnd the 
ftomher remaining unsettled at the close of the year, together with the 
expetMlitore embraced in the settlements : 

OnlaafMir, medical, and miscellaneous accounts on band June 30, 1870 — 623 

Ew um tmir accoonts ou band June 30, 1(70 1970 

Sam brr c>i accounts received during the year 1,(>99 

2,368 



Total 3.967 

>— III I of accounts settled during the year 2,394 

Saabcr of accounts remaining unsettled June 30, 1^1 1,573 



Tbr amoanta involved in the above settlemeqfs are as follows : 

< Mnaaee. medical, and minceUaneous : 

Of^MAT* Urpartmrot |l,433.r)08 93 

Marfiral Iirpwtmmt 21e,U34 tM 

Cayvttd^i by dwbofsing offic«*rs out of the quartormaa- 
tvv'* faods. Dot chargeable to said funds, but to certain 

aytirinii iatioa* <wi the books of this office 175,245 95 

C »fmcnkrii-aoftheArmy 12n,5;t0 bd 

Ftotidftftg lor tbe eomlbrt of sick and discbarge^l stildicrs 1^,9*26 62 

i:ap»ttr» of military coovicU 11,2^1 97 

«i|oestriaa statue of Lieutenant General W infield 

5.00000 

oC eoart of hMioify hckl in 1008 and leUI 5,0U0 00 

2,23921 

tl» ConauuidlDg Oeneral*s office 2,311 60 

of tha AiUotaat General's Department, al » 

2,517 23 




78 PAPERS ACCOMPANTINO THB 

Medical and Surgical History and Statiatlca $1,961 15 

Library of the Snmon Qeneral's office 1,028 56 

Sick and woundedsoldiers* fund 243 33 

Medals of honor for distinguished services 142 50 

Relief of Friend A. Brainaid, act May 4, 1870 300 00 

Relief of Grenville M. Dodge, act May 6, 1870 4. 350 00 

Relief of James M. Trotter, act June 33, 1870 672 ?7 

Relief of WiUiam H. Dppiee, act June 23, 1870 551 74 

Relief of Lot S. Bayless, act July 11, 1870 854 09 

Relief of Malinda Harmon, act January 21, 1871 4, 696 70 

Relief of Henry H. Hoyt, act January 27, 1871 100 00 

Relief of General John C. McQuiston and J. D. Skeen, 

act February 27, 1871 2,000 00 

Relief of Abram 0. Snyder, act March 3, 1871 5,000 00 

Reliefof James J. Hiles, act March 3, 1871 100 00 

Relief of W. B. Carpenter, act March 3, 1871 588 02 

Relief of William O. Sides, Joint resolution February 16. 

1871 130 00 

Relief of William P. Thomasson, Joint resolution March 

3, 1871 377 70 

$2,023,703 26 

Regular recruiting : 

Expenses of recruiting 196,435 46 

Bounties to volunteers and regulars 1,425 00 

Pay of the Army 2,061 42 

Subsistence of officers 260 40 

Pay in lieu of clothinfffor officers' servants 21 73 

Moidioal and Hospital Department 1100 

202, 215 01 

Volunteer reoruiting : 

C9llecting, drilling, and organizing volunteers 712, 739 49 

Bounty to volunteers and regulars 33,650 00 

Draft and substitute fund 7,650 47 

Pay of 2 and 3 years' volunteers 617 50 

Pav of the Army. 95 70 

Subsistence of officers 31 50 

Medical and Hospital Department 9 00 

Pay in lieu of clothing for officers' servants 1 68 

754,795 34 

Local bounty : 

Pay of2 and 3 years' volunteers 3,930 92 

Total 2,984,644 53 



■s 



■ _ 

The registers of payments made to officers \rere transferred to this 
diviniou August 15, 1870, since which date 1,048 paymasters' accounts 
have been examined for the necessary data, and 340 double payments to 
officers discovered and reported. 

Total number of letters written, 2, 286, 

INDIAN DIVISION. 

General report of the Indian division, for the fiscal year ending Juno 
30, 1871 : 

Money accounts of iijp;ent8 on hand June 30, 1870 368 

Proj>erty accounts orogents on hand June 30, 1870 688 

Claims on band June 3U, 1870 None. 

Money accounts of agents received during the year 673 

Property accounts received during the year S52 

Claims received during the year 069 

Total 2,790 

Money accounts of agents audited daring the year 590 

Pnyierty aeconnts examined during the year 903 

Clatws settled daring the yexe 968 

Total *. T, 



RBPOBT OF THE 8ECBETABT OF THE TBEASUKT. 



79 



Money fteeoonts of agents on hand JnneSOi 1871 521 

Property aooonntB on hand Jane 30, 1871 577 

Claims on band Jane 30, 1871 7 

Total nomber of accoonts, &.c,, on band Jone 30, 1871 1, 105 

Amoont inrolved in money aecoants aadited $5,220,928 91 

Amoant inyolred in claims settled 2,973,705 72 

Total 8,194,634 63 

Xomber e/ letleta written 1,417 



PAT AND BOUNTY DIVISION. 

The following tabular statements exhibit in detail the operation of the 
two branches of the pay and bounty division dnring the year, together 
vith the condition of the business of the division, both at the com- 
maicement and dose of the year. 

Examining branch. 

The three following tables show the work performed by the examin- 
ing btanch of this division daring the year : 

im esses ofcolortd soZdMrv, including both arrears of pay and bounties. 



Jolj 



lem 



October... 



im. 



TthroMgT 
Mtfrb... 

April 

Uxy 

Jcoe 



OrigiiMl dslms. 



Totd. 



303 
163 
116 
165 
164 



SIS 

140 

61 

85 

96 

196 



1,865 



17 

29 

6 

7 
7 

4 



5 
11 
3 
1 
9 
4 






190 

s:)6 

127 

88 

139 

128 



183 

116 
57 
73 
71 

111 



89 1,530 



s 



ss 

35 
99 
91 
19 
33 



97 

13 

1 

11 
93 
11 



ft— 

4 



937 



fiuapended olAims. 



I 



4 

Q 



I 



1,615 
1,833 
1,723 
1,937 
1.657 
1,849 



1,454 
969 
1,444 
1,978 
1,138 
1,374 



17,468 



III 

lis 

da's 



438 

430 
408 
338 
976 
186 



190 
149 
988 
960 
909 
907 



S O g 



o 
d « u 



1,079 
1,331 
1,223 
999 
1,146 
1,311 



911 
635 
886 
869 
749 
870 



3,979 



11,896 



t 

O' 



98 
71 
93 



835 
453 



353 
195 
970 
149 
178 
197 



9,291 



B 






1,847 
2.135 
1,885 
1,353 
1,823 
9,013 



1,669 
1,109 
1,505 
1,363 
1,333 
1,400 



19,333 



I 
I 



e 

i 



9,181 
3,453 
3,087 
1.533 
3,041 
3,297 



1,913 
1.106 
1.G34 
1,703 
1,417 
619 



20,979 



SUHKABT. 



urn. 

« Wf 

Ai^ ... 

(Ntober... 

>'5 



IffL 



April. 
Mjt.. 

Jaa«. 



Total 



I 



3,783 
a. 796 
a«309 
9.609 
4,003 
!^155 



3,901 
1,568 
1,274 
1,368 
1,0M 
953 



680 
485 
469 
980 

313 



396 

221 

153 

74 

57 

61 



1,891 
1,933 
1,935 
1,297 
3,661 
1,113 



1,785 
787 
629 
551 
948 
580 



653 
321 
515 
S24 
432 
419 



417 
389 
274 
570 
183 
118 



701 

793 
367 
319 
718 
411 



546 

171 
218 
181 
2!{6 
165 



4.961 
5,045 
5,805 
4,444 
5,587 
5,895 



5.688 
5,308 
6.209 
5,337 
4.353 
4,410 



1,067 
1,013 
1,533 
958 
1.123 
1,043 



1,148 

1,050 

1,026 

924 

666 

538 



199.117 '3,617 
• \ 



15^418 4.863 



4,846 



63,031 



12,098 



3,337 
3,590 
3,824 
2,799 
3,579 
3^671 



3. 539 
3,303 
4,006 
3,504 
3,751 
8,941 



40,823 



547 
443 
448 
687 
886 
1,181 



1,001 
956 

1,177 
899 
935 
744 



10,003 



8,744 
8,771 
9,107 
7,053 
9,679 
8,050 



8,689 
6,876 
7,483 
6,693 
5,440 
5^363 



93,148 



8,297 
6,957 

; 10, 836 
6,049 
6.305 

10,004 



13,335 
8,318 
9,030 
7,974 
6,4i?5 
6,341 

9P 



80 



PAPERS ACCOMPANYIITG THE 



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BEPOBT OP THE SECBETART OF THE TREASURY. 



81 



Settling braiidi, 

Tbo threo following tables show (ho work performed by tlio settling 
branch of this division during the year : 

Claims in cases of tchite soldiers. 





AOditional boanty act, July 28. IdCO. 


Arrears of 


pny, &c. 


, act July 2-^.1861. 




1 

Kamber of claims. 




Kumbcr of claims. 




StttOL 










Amonst 










Amnnnt 




1 


g 


■i 


•5 


iuvulvod. 


% 


• 

1 


i 




iiivulvud. 




1 


< 


2 


li 




I 


1 


u 








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• 


















J"-'v 


3,493 


5dG 


100 


TOG 


|6et.0C7 17 


1.964 


769 


230 


1,019 


$97.980 73 


S rta 


1,410 


669 


100 


769 


70. :I66 26 


1.688 


5'J8 


1J9 


TJ7 


78. e80 69 


S ••:. -aber . 


WD 


4X1 


«3 


57a 


51.930 00 


1. 1U5 


530 


177 


727 


73, GU) 03 


<»- '.».«■€ 


TJiS 


694 


71 


7C5 


7H. 2311 87 


1.0:9 


TJ7 


140 


037 


Dt»,571 8i 


> "vnbrr 


«0J 


arc* 


54 


1,006 


iai,208 04 


1,141 


599 


irj 


772 


73. IIJ 33 


IX«cmlHV.. 


1,013 


703 


83 


7d6 


73,103 04 


1.269 


5G1 


11:2 


C73 


79, 989 92 


i?:l 


«» 


800 


1S3 


023 


83,204 31 


1,744 


€64 


221 


ea'i 


177,582 73 


} -raarr-. 


2d 


512 


00 


572 


GO. 970 00 


786 


* 6:13 


160 


7!KJ 


93.040 22 


U.nh 


23 


544 


63 


007 


62,488 10 


1,0&4 


6:h 


210 


841 


00.697 91 


A 4nl 


16 


339 


80 


419 


38.670 99 


877 


581 


104 


683 


81,649 47 


Mjt 


XI 


310 


60 


370 


36.481 53 


1,003 


5^3 


109 


C37 


72. tL'JO 37 


J;^ 


14 


1!»3 


20 


213 


23,000 00 


817 


431 


106 


537 


51). 363 t57 


T«tal.. 


9,414 


C797 


921 


7.718 


734, 763 23 


14.602 


7,345 

• 


1,901 


9,246 


1, 0^. 2^ 23 



ims in ooMt of colored soldiers, inetudiuQ })oih arftars of pay and houuties. 





Number of claims— 




Data 

« 


1 
1 


1 

5 


« 

1 




AmnnnI 
iiivulvud. 


• 

187a 

JcJt 


.100 
243 
Kt9 
Itil 
148 
187 

187 
53 
71 

lat 

93 
140 


470 

fir>o 

l.V» 

lt» 

300 
273 

296 
173 
ZU 
277 
IW 
198 


32 
32 
2:1 
14 
49 
34 

34 
22 
19 
40 
23 
49 


502 
. 2HJ 
178 
174 
338 
307 

330 
11»7 
2.'i:i 
317 
2I'» 
247 


1^1.213 00 


Aura«t 


41, 4.M t;8 


5>r;<(-3iber 


26,717 :G 


fn'Mxr 


26, l.V 43 


^•»« mber 


54. 143 TtO 


UfifDbcr 


44, 873 47 
51,0?8 72 


187L 

*V.9MXy ....a... .......... ..^. XL.... 


} , ^imxrj u ^ . . » . 


2!>, IIK? 67 


ILrrh 


37, H49 !R1 


Ajril 


4i,.')li8 !V| 


luy . . : 


38.066 :I3 


j» ::::::;:;::::;;::::;:::::;::::::;:;::::;::::;:;: 


34. 4ai 89 






TWal 


1.831 


2,991 


3.3 


3.364 


509, 717 94 







CAb 



62 



I^APERS* ACCOMPANYINO THE 



Summary. 



Data 



Jnly 

AitfmRt . . . 
Septcnibor 
October — 
Kovemlwr 
Docembcr . 



187a 



Jnnuary . 
Fobniary 
March . . . 
jlpHl.... 

May 

Juiio 



1871. 



Number of cloiintf— 



■i 



1 



5,777 
3, :}43 
a. 1G3 
1.906 
2,192 
,2,499 



2,823 
8C9 

1, IfiO 
960 

1,136 
971 



Total 25,811 



1,825 
1,517 
1,198 
1,651 
1,8G0 
1,537 



1,760 
1.320 
1,412 
1,197 
1.032 
824 






402 
271 
285 
235 
277 
229 



380 
242 
2S>2 
2:24 
193 
175 




AxDonnt in' 
volvocL 



2,227 
1,788 
1,493 
1,876 
2,137 
1,766 



2.140 
1,502 
1,704 
1,421 
1,225 
999 



17, 123 



3,195 



20,338 



1248, ICO 90 
193.681 46 
154, 3:^ 38 
203.990 14 
238,465 18 
19D.9G7 42 



313, 885 78 
185. CU7 89 
191,035 93 
162, 8S9 40 
148,298 25 
116,769 69 



2, 348, 164 42 



5 400 
4.273 
4,530 
4.400 
4.380 
3.319 



4. CIS 

3.696 

4.453 

3,444- 

3.914 

3.192 



49. 616 



Consolidated atatcment, sliowing the operation of the entire ditmonfor the fiscal year ending 

June 30, 1871. 



Date. 



1870. 

July 

Anpidt 

Spptembor 

October 

Novumlier 

Dcoomber 

1871. 

Jnnnnry , 

Febniary 

Iklarc'h 

April 

Iklay 

JUQO 

Total 



Kumbcr of claims. 



Itoqcivod. 



5.777 
3,343 
2.103 
1,928 
2,192 
2,499 



2,823 
869 

1, 150 
960 

1,1.36 
071 



25,811 



Allowed. 



1.825 
1,517 
1,198 
1, 651 
1.860 
1,537 



1,700 
1,320 
1,412 
1,197 
1,022 
824 



17,123 



Rcjoctod. 



2,203 
1,827 
1,626 
1,755 
2,317 
2, 210 



2,.? 18 
1,'iCS 
1,961 
1,874 
1,537 
1,399 



22.055 



H 

or 



4,128 

3,3:^ 

2,824 
3,406 
4,177 
3,777 



4,108 
3,088 
3,373 
3,071 
2,569 
2.223 



40, 078 





id 


"^•^ 


«! 


So 


|l 


a^ 


5C 


< 


'A^ 


1248, 160 90 


13.697 


190.681 46 


11,230 


154,322 38 


15.366 


203,900 14 


9,449 


232.465 18 


10. 679 


199, 967 42 


13,323 


313. 885 78 


16. 940 


165,097 89 


11,914 


191, 035 93 


13,489 


. 162, 889 40 


1 1. 418 


148, 208 25 


10,399 


110,709 69 


10,533 


2, 348, 164 42 


148, 437 



S-3 



3 



Hi 

IS 3 



2,062 
J. 293 
1,938 
1.470 

A. *Jx^ 

1,645 



1,7G5 
l.*4r7 
1,733 
1. 342 
1,221 
l,0e4 



18, 571 



In addition to tlio above tbere have been made in this division sev- 
enteen settlements on account of fines, forfeitures, &c., against soldiers 
of the regular Army, amounting to $28,957 43, paid to the treasurer of 
the Soldiers' Home in accordance witli the act of Congress of March 3, 
1850, making the total number of settlements 17,140, and the total dis- 
bursements $2,377,121 85, 

Number of claims under act July 28, 186G, (white,) on hand Juno 30, 1870 lO; 040 

Number of clninia for arrears of pay and original bounty ou Land Juno 30, IblO. 29, &J5 
Number of colored claims on hand June 30, 1870 13, bo7 

Total number of claims on hand Juno 30, 1870 53.762 

Number of claims under act July 28, 1860, (white,) on hand Juno 30, 1871 7, 364 

Number of claims for arrears of pay and bounty (white) on hand Juno 30, 1871. 23,1>C0 
Number of colored claims on hand Juno 30, 1871 8, 171 

Total number of claims on*hand Juno 30, 1671 39,495 



KEPOST OP THE 8ECRETABT OP THE TREASUBT. 83 

faOaviag itiUmmit shows the condition of tho cTnims on hand : 

Xsmbcr <if claias WMprnwIeil. awaiting evidence to Uc filed by claimants or tfadr 

«ICnrur>-s > 29,542 

Knnhrr of clatnn nnder the decision of the Su|>rciue Court in the case of United 

tlcatr«. afyprllaBta, vs. Ilosnicr, awaitiu;; furtbtr action of Congress 7.674 

ywalN-r of clatnu rvady for hettlcment 1,851 

SiyBlvT of claims nnriJunluMlJnue ^M), 1-?71 22d 

Total 30. 4» 

PROPEUTY DIVISIO:?. 

Hie foQowiDg Statement shows tho condition of business in this divi- 



PHvprrfy reCamsof oAleerson haml Jnne 30, 1670 03,775 

HvfKny returns ofofi&cen received during tho year 9,034 

Total 73,729 

ft ^ fs-i iy rptnras of ofBcers examined during tho year 39,171 

ftsfcfty rvlanisofoffloefson hand Jnne 30, 1871 34,558 

Certificates of DOQ-indebtedness issued to officers 1,005 



t stoppedirom pay of officers for property not accounted for |7G6 14 



Komber of letteia written dnriag tho year 12,GS> 

Kaaibrroftcttererecordml 6,164 

VajB^icraf property returns regiatcrvd 9,954 

DIVISION OP INQUIRIES AND REPLIES. 

ne work peiformeil in tho division of inqniries and replies daring 
thf year ending Jane 3(), 1871, is as follows: 

Komlirr of inqniries on hand unanswered Juno 30, 1S70 7G9 



OAficrs nakios Inquiry. 


Xaieepired. 


No. sntfrerML 


a<^jvt^t <Ve»ffiil 


S.R50 

4,943 

9S0 

SO 

»I2 

S3 

4.1M 

7.K0 


%8J% 




4.0GS 


IhiATTrmwrtrT f rrarnl 


SOO 


1* ■iBimry O^wend uf SoUUUncg ... 

VV_>a Ataditrr 


51 
916 


iMtfik AfMlllsr 


4.1*^ 


fni— r ^*a%*9 ... 


4.tM0 






T«ul 


Sl,OJa 


16,IM 







Istqairtre on haml nnanswemlJnne 30, 1^71 3,GGG 

r«rTrct«uas of rrvurds nia^hr by rt^iintt of the Adjutant d^noral G49 

Ibiia smI ^ fHirhem cu|»ic9d fur'A«ijut.int Gouenil, Tayuiaster General, and Attor- 

mry iM-nrral 923 

%bi]m simI \«Mirhrr«ropit-«t f«»r prrfuTvation in thin oflice. 733 

Rull» siitl %«iuc-hf n i^iftiully I'oiutrtl and ^racctl, fur pic-v-rvatiou in this odicc. .. 1..VJ6 

HiavkUr «ff IrUrr* written H, C03 

^B»U-r of lagrs of IuoIm jp iMiju'r utuni in copy in;; 2. I<i6 



Tbe natiin* and irn|Nirtan(;e of (ho work |>orforn)o<l by tlii.s divi.*5ion is 
indirarefl by tbe foilowin;; sniiiinnry of tho kind of iiit'oi uiation fiiniished 
to tb«* ofiiriTi niakin;; iiMjiiiry: 

To the Atijittamt General.— ^Statonivuts of tho pny and cIothin;r of sol- 
dim «bo Haim tliat tlicy iievrr iccciviMl any dis4'liai;;e. Mi set 'I I a noons 
iufrmBaCMin from the muster and p:iyn>Us to enable the Atljutaut Gen- 
~ to perfect tbe records of his oftk*4\ 
f tW PmgmmHer OauraL — Dates of enlistmenti muster, and first pay- 



84 PAPERS ACCOMPANYIXG THE 

mcnt of Pennsylvanisi volunteers, to whom that State claims to lijivo 
paid advance pay. Sundry information in cases ]>endin^ in tbo Pay- 
master General's Office. (The information furnished in the Pennsylva- 
nia eases has been used by the Third Auditor in adjusting chiiius, 
amouutinp: to $Gi8,000.) 

To the Quartermaster Oencral and Commissary Oencral of Subsistence, — 
Verification of officers' signatures to receipts lor Army stores to enable 
those Bureaus to settle chiims for payment for such stores. 

To the Third Auditor, — Data necessary to enable him to settle claims 
for horses lost in the Army. Statements as to whether the money value 
of stores purchased from the United States by officers has been de- 
ducted from the pay of such officers. To obtain this information the 
entire pay accounts of the officers concorned have to be examined. 

To the Fourth Auditor, — Amount of bounty due soldiers transferred 
from the Army to the Navy. 

To the Commissioner of Tensions. — Data necessary to enable the Pen- 
sion Bureau to settle claims for pension, including copies of any evi- 
dence of marriage, relationship, &c., that may have been ffled in this 
office. 

Other sources. — Keplies to miscellaneojis inquiries from adjutatkt gen- 
erals of States and other x)ersons. 

DIVISION FOR THE INVESTIGATION OP FRAUDS. 

During the year 4,490 cases have been under examination, investiga- 
tion, and prosecution, by this division. Briefs have been prepared in 
562 cases; 454 have been .finally disposed of, and 140 cases have been 
prepared for suit and prosecution through the various United States 
district courts. 

The amounts recovered by suit and otherwise are as follows : 

Money recovorwl by dmft, ccrtificato of deposit nnil cnrront funds, and 
turned hito tlio Treasury to bo crcditiul to the proper appropnatioim $7,557 09 

Amount directed to be turned over by tlie FreuduiciiH* Jiureau to IJniteil 
States payuiastei's t-o be credited to the proper appropriations, ssdil amount 
liavin^ been paid to that Bureau upon chiinis subsecpicutly discovered by 
this division to bo fraudulent or eiToneous 9, 128 51 

Amount wi*c)nglully withheld by claim agents an<l secured to the i»roper 
claimants by interposition of this ollice atid United States district courts. 4,884 73 

Amount of Treasury certiticatcs and checks, issued in Irandulcut cases, 
recovered beibre payment 575 65 

Amount recovered on l\»rgtul checks and turned over to Paynuisters Winiam 

B. Rochester and H. B. Reese to be credite<l to the proper appropriations. 250 00 

Amount paid by tho national banks of Indiana upon torged indorsements 
to checks drawn upon the assistant treasurer at New York, recovered 
from them by the joint action of tho Secretary's oHicu and this otlico 15, 5G2 70 

Amount of overpayments recovered and tunu^d over to United States pay- 
masters for appropriate credit 2, 087 29 

Amount' of interest recovered ..* 5*26 16 

Total 40,372 15 

There is also on hand a bond for 81,700, payable to tho United States 
in civse certain money drawn upon forged receipts and powers of attor- 
ney is not paid over to tho rightful claimants. 

There are now under examination and investifcatioi) 4,03G cases involv- 
ing fitiud, forgery, unlawful withholding, overpayments, &c., as follows: 

Fraudulent and contested claims in cases of white soldiers, in which settlo- 

ineiits had been nuide prior to notice of fraud or receipt of adverse claim 1, ld4 

Fraadulent and contested unsettled claims in cases of white soldiers 3tJ9 



BEPOST OF THE SECRETARY OF THE TREASUST. 



85 



I>»r«ln1cRt sml contoittftl claiirs in caflcs of colored Roldiers, in which Rctllc- 

nic-nts hmX In^n matlc piitir to iiotiit* oi Iniuil or rti'ript of adverso claims 057 

C'z'v-rtlitl claims of widotis of coloruil soldieitt, involving Irand in the mar- 

r.-i;r« ev.»u-i.cf 234 

l*- s* ttVsl tv: tv*>tiHl chiinijt incn<)os of colon**! Kohlitrji 2G5 

I: ••trl.tl ihimiH cxwntcil in bhclhy Connty, 'IVnncssoc, in behalf ot bfirs of 

I. S»r*^l*»-.Micrs, all bclievf«l to Ih» taiute«l with Irand 1,1^ 

0«i"* al'f^fd to have U-cn i»aid \\\KiU frandulcnt jiaiHTS, and now awaiting 

till* M tio:i «»f I he C*»tirt ot C'1aiin» 72 

Ci-"* iuvidving oven'aynients to Uuite<l Scutes Army oflicers, and in which 

cimI ,:cTi«»:ij* are to Ikj institnted 161 

M.a«x'ilai2€t>as (.loiuis susiM.'Ctcd of being fraudulent...^ 39 

Total 4,030 

Kambcr of claims on hand Jnne 30, 1870 3,:170 

Number of cbLiuia receivixl during the year 1, 120 

Total 4,41)0 

Xombcr of claims finally dis]>o8cil of during the year 454 

Kamber of claimB on hand Juno 30, 1871 4,036 

Komber of letters written 5,059 



The folloxrin^ir is a sammary of the work performed by the division 



«ince its orguuizatiou : 



Daito. 


exaiuiuaiiun. 


Cases <Iis- 


Amannt r»- 
covcrvd. 


1461 


3.143 
3.044 
4,4'JO 


540 
490 
434 


123.105 17 
24.010 'J8 


l-»7.» 


la'A 


40.373 15 


1 



It will be obervcil that the exhibit of this division indicates a larpfely 
increaseil amount of lalwr and responsibility over that of any previous 
year. This fact may Ir» accounted for by the careful and rigid scrutinv, 
exercised by the entire ofliee, in the examination and comparison of 
claims, vouchers, receipts, and paymasters' returns, and the discovery of 
new and bold oiterations of certain claim agents. 

Parties implicated in pay ami bounty, frauds have been tried and con- 
victed in most of the United States district courts, and great credit is 
due the Solicitor of the Treasury- and thi» i*ifferent United States dis- 
trict attorneys and marshals, for their zealous and effective co-operation 
in prosecuting criminal and civil suits, securing the return of money 
and bringing to light the schemes and practices of swindlei^s. Perhaps 
the greater l)enefits resulting from this action will be the repression of 
£raa«l and the prevention of future attempts to defraud the Treasury. 

Obstacles are encountered in prosiH^uting the various frauds committed 
and attempted in the collection of claims adjusted by this office, owing 
to tlie absence of law regulating the fees and duties of claim agents, 
tlie doubtful construction of the thirteenth section of the act of July 4, 
1SC4, regjinling the wrongful withhoklingof money,the actual construc- 
tion given by the courts of the act of March 2, 1803, and the bar to 
crimiunl prosecution created by the limitation act of April oO, 1790 ; 
and I res|)ectfully renew my request that the attention of Congress bo 
inviteil to the necessity of supplying a remedy, especially by extending 
tlie time within which persons guilty of Irauds may be criminally 



86 PAPERS ACCOMPANYING THE 



provsocutecl, and by afTording greater facilities and powers 
investigation and discovery of IraiuKs, and authorizing the reii 



for the 

reimburse- 
nient ot* money expended by United States oilicers in the discharge oi 
extra official services. 



AUCniVES DIVISION. 

The work performed by this division is shown by ^ following state- 
ment : 

Ntinibcr of accounts filod in rooms of temporary dcpoait awaiting scti . mont . . 3, 071 
NuiuIht of conliniiod settlements received from the Second Com ptroUer, 
verilied, briefed, and transferred to x>cnnaucnt liles: 

Pa vmastcrs 467 

Indian 928 

MisceUauuous 1, 544 

2,939 

Number of paymasters' accomits received from Paymaster General G05 

Nnnjber of Uiedical jiroperty accountvS received from Snrj^eon General 1, G26 

Nnmber of paymasters', Indian, and niisceUaneous accounts veriliod, arranged 

and tiled 3,544 

Number of paymasters' accounts ro-cxamined, boarded, and marked 4, 032 

Number v'i sottlemen ts wit lidra wn and ret urned fo files G, 5Gd 

Kumber of vouchors withdrawn and returned to accounts 78, 755 

Number of abstracts of accounts put in book form 409 

Number of dni>licate vouciiers examined apd attached to originals 150, 772 

Number of mutilated rolls rex^aired with tracing muslin 47, 418 

This division is charged with the caro of all tho office furnitare, blanks, &c., ond 
keeps the record of ])ayments to regiments, of which an entirely new register has 
been transcribed during the year. 

Number of letters written 602 



• KEGISTRY AND COERESPONDENCE DIVISION. 

Statement of work performed by tho registry and correspondeDce 
division for tho year ending June 30, 1871. 

Number of letters received 41,517 

Number of letters written 45,846 

Number of letters recorded 6, 078 

Nnuiber of letters referred to other Bureaus 2. 184 

Number of dead letters receive<l and registered 4, 552 

Numbor-of licenses received and registered 566 

NnmlKsr of claims received, briefed, and registered 37, 192 

Number of miscellaneous accounts received from other offices and distributed. ' 3, 060 

Number of miscellaneous vouchers received, briefed, and registered 133, 998 

Numlier of pay and bounty certificates examined, registered, and mailed 18, 561 

Number oi pay and bounty certiticat.t» examined, regiBt<erod, briefed, and for^ 
warded to the Paymaster General, in accordance with Joint resolution of 

April 10, 1869 9,763 

Number of letters with additional evidence in the case of suspended claims, 

recei veil, briefed, and registeix'd 10, 869 

Number of iriwrts chilling Utr requisitions sent to War Department 501 

Number of dischoi'ges sent to clainuiuts and returned uncalled for 777 



In addition to the above, 1,233 claims for additional bounty under act 
of July 28, 18G0, were received after Jan nary 13, 1871, tlie limit tixed by 
the act of July 13, 3870, for filing such claims. These cannot be adjusted 
without further lepi.shUion by Congress. 

For convenience of relerence, I annex the followinor consolidated state- 
ment showing the various classes of accounts settled in the ofliee« th« 
number of each class on hand at the beginning of the year, tho number 



HFFOnT OP THE SECRETARY OF. THE TREASURY. 87 

received and disposed (»f cluiiu;; the your, and tlic nninWr on linnd at 
Xhv ciitl of itif Year; also tbc auumnt iuvolvrd in srttlruK'Uts: 



«K 



'^ U 






c. - 



— r 



H^i" - #•'--« 



C— :-•'■ =if £— c?- t. 

E -- -r tf 5. - 5 -• c • s . c 

._ ^^ VM ^ -« ^< 



».•>:'» nv. pn a. ki :i:i .v-\ 4h r.i 12.C21 



X .-. •• :»j- «.:i r^ji) .-.i :.. •j'-ufj- 11 1 

1" I . - :.:..:*it\i .VJ- '-V: v.l y,', / 1.-I17 



•; •:.•»::». "loiTj i 



1 *M.'J «N •.» 

u • -•.-••;■■•. A r ... r-j.*;!-,' c'.. -11 4'». i'> 3'« 4::» -jmi-. h:iij. h*. -137 

\ ■ r.- •- 1.-1. .... 1-j - •'^' - ••'^ ' •*•' '. 7:i.v.»:. :n r -"^ 

« ^. .*! : t^tut . .f I-^llnHiiilv vr.» I I a. Ka»« J 

tir_*-.. .-..I i;- Jit. rT:;a!»tt * Impart CK ',',:* '.O'l :iM"I 31.:i> li Cfi3 

fri '-. .•; ..1..- ■ "■ '.'4 '.4 H.*>*2«- 

\.t. L^: l^il-.m IJ Vz rJ.l.'JlU !;•• 



I.:.!. 31 1 4«». 7-J« M. Ui: V.\ ffU U". 4".':. :CT. 11. 1*.T. 446 



lU-Aiih*.^ till* nnmlKT of lettci's statcnl in \av alK)ve table, there have 
Wru urittiMi .VMiSJi n'h)tin{^ to the luisc'ellancHiiLS business of the ollice, 

D*akin{: a t<»tat of 2:;:i,iin». 

A\«'ia;:e nuniU'r «>f elerks iM:ipIoy«*d during the year, 205. 

lu addition to the foFe;;oin^, vaiious statements and rei)ort8 have been 
Iiffr|iart*d auil traiiHUiitt^nl from this onie^*, as foHows: 

Anuiial reiNirt t4> the StH'retary of the Treasury of the transactions of 
Uif.* oflice iliirin;: the lisi^al year. 

Aunual MjtenifUt of the itiTuiting fund, prepared for the Adjutant 
G^'M'nil of the Ann v. 

Annual statt^uieut of the eontingeneies of the Armv. 2ae]Kired/or the 
Brm-tar>* uf War. 

Abuual rf|Mirt of balanei's on tiR' books of (his ofll e remaining unac- 
countt^l for iuun*than oue year, tninsmitteil to the First (^oinptixiUer. 

Annual rt'iKirt of the ImhuHVS on the books of this ofliee remaining 
BAaccuanted for ujon* than three years, tninsniittiMl to the First Comp- 
tndlrr. 

Aunual Ktateuieut of the elerks and other itersons employed in this 
oAr«^ dm in;; th<* yrar 1.^70, or any part thereof, showing the amount 
fanl to tMc-ii on utTount of siihiry, with plaet* of resi<U>nee, &e., in pur- 
ULini-evif the eleventh S4H't ion of thi* aet of August -ti, 1842, and reso- 
lati«»ii of iht* IJoiiseof licprt'sentativcs of tfanuary 13, 1S4G, tniusmitted 
to ih«» S4vn*iary of the Tn-asuiy. 

M«»nthl\ tahuhir statmH'Ut sliowing the amcaint of business trans;u'ted 
U) tli4- oflic#- dm in;; tin* month, and tlu* nundM*r of arronnts icmaining 
nfiM-ttUti at thi* «*loM* of tin* month, transmitted to the Si'eietary of the 
Tn-a»nr> . 

Miititljl\ re|>ort of absiMiee from duties of miploxrs of this otliee \rith 
rrawiii^i ih4*ri*lor, transmitted ti» tin* Srrn-iarv of I hi* Trt-asurv. 

rj\ rolls u|M)ii which pa\nii'ni M;i> m.tdc to tin* cmpioxrs of this 
r#fijo'. f*ri'parttl M*mi nionthlx, in (liipli<'att'. 

l>nriii;: the pa^t \<*ar tho woik of tht* ntiii-r liashicn striruslv d<'laved 
hy rraMMi of lh<- iv«Iii('tion ot its rlciitMJ lone, and I rariicstly nrom- 
Birrd that it b«* t( nipoiaiily 1nnr;:.^« d to tlii('<* liuiidnd elciks, as it 
M014I prior to Jul> 1, l.sTO. In making rsiimates for the next lis^jd 
J ear, 1 have felt constniined to lollow ihc law making appropriations 
far tW oflce, vbile couviuced that the sum allowed is not suflicieuL 



88 PAPERS ACCOMPANYING THE 

I liavo believed it to bo the soundest policy to employ an experienced 
force sufficient to close up the settlement of disbursement nnd other ac- 
counts growing out ot the war, as rapidly as possible, until the current 
business of the ollico can be reached, .and then to reduce it to sucli » 
number of clerks as maj- be necessary to perform the current work. An 
earlier reduction delays settlements and postpones the time when noth- 
ing but the current \vork will remain to be done. 

In the annual reports of this office for the years 1804, 1805, and 18GC, 
the subject of the early settlement of paymasters' accounts was alluded 
to and particularly urged, but there has been no ojiportuuity, up to the 
I>resent time, to specially facilitate theif settlement. 

In 1805, when such accounts, covering a disbursement of $400,000,000 
were in the office unsettled, I stated thaty with all the force that could 
then be employed, it would take Jive years to settle tlie accounts then on handy 
and urged that a sufficient number of skilled clerks be employed to settle 
them in one ycar^ using the following language : 

"The difference in the expense between settling these accounts in flvo 
years with the present force, and settling the same in the manner pro- 
posed, is sixty-four thousand dollars. It is a large sum, but is oidy 
about one-sixth of one per cent, oa the disbursements to be examined 
and settled, and is small compared with the probable loss to the Gov- 
ernment through long delayed settlement, or the employment of inex- 
perienced clerks." 

The accounts referred to above, were largely increased by the heavy 
disbursements of 1805 and 1800, when the armies were mustered out. 
All the clerks possessing the requisite qualifications that could be spared 
from other branches of work, have been employed in the settlement of 
these accounts, but many of these have been from time to time neces- 
sarily withdrawn to attend to 8i)ecial work required by new legislation, 
and where the services of skilled and careful clerks were needed. Dar- 
ing the last two years a portion of this force has been detailed to make 
the necessary examination of paymasters' accounts, to ascertain the 
amount of fines, forfeitures, stoppages, &c., and make settlements in 
favor of the "National Asylum for Disabled Volunteer Soldiers," and 
nearly one-third of the entire force has been employed in revising previous 
settlements and removing suspensions therein, to comply with new pro- 
visions of law in relation to the settlement of disbursing officers' accounts, 
and the rulings of the Comptroller. 

Notwithstanding these embarrassments, the, accounts of volunteer 
paymasters have been examined and settled, with the exception bf a few 
wlio were retained in the service to pay Treasury certificates, or who 
have failed to close their accounts when notified of the balance due. The 
accounts of this latter class generally involve but small amounts, and 
are being prepared for suit as rapidly as possible. 

But few of the accounts now remaining unsettled are either so large, 
or so difficult as those that have been settled, and it is believed that by 
an early temporary increase of the clerical force, as asked for, all pay- 
masters' accounts on hand can be settled within a year. 

It affords me great pleasure to commend the general ability, industry, 
and faithfulness of the gentlemen connected with this office. 

In the hoi>e that the recommendation for a temi)orary increase of the 
cleiical force of the office may meet youi; approval, I have the honor to 
be, very respectfully, 

E. B. FRENCH, 

^^uditor. 

Hon. George S. Botjtwell, 

^Secretary of the Treasury. 



REPORT OF TOE SECRETARY OP TflE TREASURY. 89 

REPORT OF THE TUIRD AUDITOR OF TDE TREASURY. 

TuEAsniY Department, 

Third Auditor'n Office, Avgust 23, 1871. 

Sir: III compliance with instructions Imin your onico, and the re- 
qnin*ment.H of law, I have the honor to transmit herewith the following 
rriioit of tito bufiiuess oiKTations of thisulliee for the iiseal year eudiuj; 
Jaoe Mj 1871 : . 

bookkeeper's division. 

The duties devolving n|K)n this division are, in general, to keep tho 
ap|ifx>priatiori and money acreonitts of the oflic^e. 

The annexed ti^tatenient of thefnianeial o|>eration8of the ofllee during 
tbe fiscal year ending June 34), 1S71, exhibits the amounts dniwii on 8i>o- 
cifte appropriations except t hosi^ under diriH'tion ot tlie Chief of EnginiH^^rs 
of tbe Army, which are aggirgateil and entereil under the genenil 
beading ** Engineer Department.^ It also shows tho repayments into 
the Tn-aftark' lor the ssiuie i)erio<1. 

Tbe avenige number of clerks engaged in this division during tho 
period embraced in this rei>ort has been eight, and that number now 
ccMKitates tbe active fon*(> of the division. 

The amount of recpiisitions drawn on the Secretary of the Treasury 
bv the Secretaries of War and of the Interior for the iiscal year ending 
Jane 30, 1S7I, was 8G3,50l ,843 58, as follows: 

Od *frcNinC of Qtiartermostrr'fl Dcpnrtnieiit $4, 8o(>. 992 01 

laritlt nral rxprtiftm, Qartrniioatt* r** De[»artiiieiit 1, (k:^, 007 81 

anil finarlffv 1, lt<l,7G4 1*2 

fnin«fM>rtattoti G,347,r)0U oO 

inii^iHirtation 32, 1»*2 t<7 



Caiain atil artiUi-ry horm^ 2<i;^44H 00 



Fnn-baM* of u<i%r« I,:jr>8 14 

Ckrtbtiie f.f llir Army 923. IM 25 

Katiocjal mnrtrrttni 327,:tfi9 55 

KrrfHOp. Ar.. pri-i^ifieni of war 390 00 

F»)BiriJt. lax on nalarii** S8 01 

ftrr%-irr«. (>n-p<u ami Waf»liiufirtim volnntcvn 35, ltU> 49 

Pat . C>n-c<*n auiI Waf»liiiii;tf>ii %-«»liiiit«*4*ni G, 99o 22 

'ins ln«):au liiMtilitica in Sliinuiifita in 1^2 17, 7:)4 03 

nirit in lVuiiii>lvatiia, Mar\ian<l,01iio. Imhun:!, ami Ki-utucky. 9u 3d 

Barran uf Urfn)srr; Krrr«liucn, and Abamlonc«l Lands 4G2, 394 72 

C«|itnrr «ff Jrflrn<»u Lhi%'it 1,011 r;0 

Mfiene Bitrr Imlian war 3:$, 844 83 

fiaUurt^ticv of tlw Army 3,802,009 fiO 

F»j aatl ikur*l»h«^ of lU».«]ay v«ilniiti'epi G, 8H3 98 

C«iWrtm;;. ilriUio;;, ami or(;anizin;; \ «iliintci*r8 7'ii* <>4 

(bcnal •rivirr 5 00<M« 

Claim, art Man li 3. 1-49 197,111 75 

C«»niiiijti«in of ralionit ti» iiriMintrm of war in relM.*! 8tati*a 10, (XNl 00 

Krfuibonms f>lii» ami Imlijna f«>r «*x|H*nii«^. Ac liK) UO 

* BrfniMliu;; ii> t«latr« r\y|*nMfi incurutl in luihin;; voluuti'cni 2,904 r.<ir> 44 

Ta^BM-tit U» iIm* Malrnf h.in«n4 'XW VA) 

|*»j mrtjt iimlf r " rrluf acU " U» mmhIi v jh-i-wmi!* 52, 72t» fX) 

|Vn»Hft«*. ihi aliil ! 12.340,541 11 

FrttMiiffw, «itUi««aml otbcni 21,79:i.:^H> k5 

|*rt..*ricj«. mart.f 1-12 234.tH:<» tJO 

M '.fjr^ Arjficmv. (%iii}<tiy a|nin»i»ri:irioris) I.h.'hi- ^ 

1U2v^ of «!«**ti1nlc |ii-<itib* in tb«* iMMrict ni' ('nhimlMa 7.r<H» (K) 

Drpaituiciitf (Mimlry aii|in»iiiia(ioiinj 0,31^^ 9:»l> 27 



7W R'^tKnil44 Wi »f ■ farx nf tb<* Trr*»tiM h.i^lii-,: •Krhnrfl pavmrtit cm rnf)iiUitli«n N". *t.Vi. I'ttril 
Kl. w CftifTtif ibu Stall « I K i tu* k%. U't tb*- •uiu »f $Si£^ta T2. tli<« uiu«iiit.t tiniilii nipii* 



ik caacvl*iil Wf iilrvf timi i-l iIk^ St-t-n-Urv of tb«t Trasanry.) la •till n-tuinf*! la iJiU nrpoct 
" lh«r«UauM .- .. - 



•ikMMUit ui Ubur fHBrtuniioil by tbia aflloa dortag tiia Itocal ymu. 



90 



PAPERS ACCOMPANYING THE 



EEPAYMENTS. 

Amount of counter requisitions dmwn on sundry persons in favor of 
tbo Treasurer of the United 8tates during the fiscal year ending June 
SOj 1871, was 83,225,777 07, as follows: 

On ncconnt of deposit $1,531,608 48 

Tliiril Aiulitor's transfer requisitions 1, 070, i535 527 

Sei-oiul A ml iter's transfer requisitions r)i:{,66l 41 

Ini erior Department trausl'er requisitions G, CIW 33 

I'niirtli Auditor's transfer requisi turns l,02o 36 

Var Department transfer requisitions 2, 048 77 



Itq>ort of Iu8inc88 transacted in tlie Third Auditor's office. United States Treasury, in the 

fiscal year ending June 30, 1871. 



BMCripUon of aoconntt. 



QvarteniUMteni' innncy 

OuarUrniastoni' proporty 

ConiuilMaricB' money 

Pension ag(*nU' money 

Eneinecrs money 

Befiif((«M, »«!«<lroon and Abandonod 

Lands monry 

Berup*os, Freedmeu and Abandoned 

Lands nroporty 

Signal offioora' nioney 

Signal officers' property — 

Total 

ClainM for liorses lost 

Steamboats destroyed 

OrefTon M'arrants 

Itfiscellancous 

State warrontA 

Total 



C M o 

cs tfSi 
•« s 



S 



o 
« c Q 

a Ci^ 



Si* 

It 



04 

10.836 

1,712 

730 

139 

G4 

33 

1 

34 



13,633 



5,531 

73 

850 

4,041 
11 



10,506 



•s a 

a 

C a 



B 

3 



Xomber of acconnts 
settled in the year 
ending June 30, i8«l. 






855 

2,385 

2,765 

030 

210 

42 

178 

1 

463 



n 

§1 



665 

0.355 

3,213 

789 

231 

CI 

173 
2 

406 



7,729 



3140 

13 

176 

2,335 

13 



14,885 



540 
15 

204 

1,353 

17 



2,876 



2,128 



Amoont 
involved. 



•13,084,186 07 



5,904,744 86 

32, 813, 334 28 

5,947,453 72 

1,245,280 90 



2,880 90 



50, 897, 880 03 



$104,347 11 

263,003 23 

49, 158 83 

7.868,363 44 

2, 034. 030 54 



10, 319, 792 15 



Knmber of account* 
unsettled Juno 30, 
1871. 



Sir 

•3 ♦' 



284 

3,766 

1,204 

861 

128 

45 

37 

"ii 



$16,362,177 6P 



6,476 



5,331 

70 

832 

5,034 

7 



11,254 



Amonni 
involved. 



073,405 9 

33,658.464 9 

3,800,670 45 

1,334,156 83 



54,218,875 10 



$938,364 69 

604.683 a 

65.615 19 

4.140,0TJ 60 

884. 701 73 



6.033,437 58 



quartermastek's division. 

The accounts of quartermasters cover a wide and varied range of dis- 
^ bursemeut and property accountability, embracing disbursements for 
barracks, quarters, hospitals, store-houses, ofiiice% stables, forage and 
transportation of all army supplies, army clothing, camp and garrison 
equipage, the purchase of cavalry and artillery horses, fuel, forage, 
straw material for bedding, stationery, hired men, per diem to extra- 
duty men, of the pursuit and apprehension of deserters, of the burial of 
ofiicers and soldiers, of hired escorts, of expresses, interpreters, sjnes, 
mid guides, of veterinary surgeons and medicines for horses, of supply- 
ing jmsts with water, and generally the proper and authorized expenses 
for the movements and openitions of an army not expressly assigned to 
any other department. The " returns" arc an account of the disposition 
made of all x)ropei*ty paid for by the Quartermastci's Department, (except 



HEPOHT OF THE J^ECRI TARY OF THE TREASURY. 



91 



doChiD;;. c*;inip au«i ^r^^iTitiOii iH]ui|>it<;e, which are accouute<l for by the * 
Skx'tiad Auditor.) 

Thi* tabular ^tatcoieiit herewith exhibits in a coiuleused form tho 
lewilts of the labors of the foru^ emphiyeil iu this division: 



I llUXtr AClOlMS. 



-z Am* ni't 

S iuM*Iviil. 



r2 

2 S 



biiTLKUHNTAi. 8£Tt:j:mi:nt«. 



? lu%t>hvd. 



•/; 



Oa hYft-lp-rUM r'jv^. JnnrSO. IF70 P4 c7 vin f n r^. 1 ». Kkl . ! 



T«a1 



,. wu a.). j4i'i. irf*** i*: I" !, i:i :i. •.-« i.ijii. t». Hio.r.iB hS 



M «« t.b: f hr fTirrrnt rrar . . OVj fU. ' -f l-^^. r-7 or;, n-es^j 1. i:u; , t». f li'.Cl-* 63 
=.<^iaf ui^tilcdJukv 3u.'ie7l ... *>■! i<' :u.u. ii; to :t. '\'A 



TflUi 



Ml* Jl). :t4t; J(Z) '.n Ul-.l 3.CrO . 1. 1J4»' l^^H».01tf^5 

1 



MOXAL ACTOINT*. 



TOTAL. 



Property. Money, j^.'^:^ . Xuraber. 



pY b«t ffvpm. JniM» Sn. 1870 
:««Adanag llir rurmit year 



34 
4GI 



1 lO.OW 

1 13, f¥0 90 I f . OJU 



Amount 
iuvolrrd. 



r7.SI9.C!>7 01 
32. 94 '. luO 00 



4!»: 



I _ _ . 



;UMlJ«M3t. li*Tl 



408 
01 



S 3. ^(0 90 I 1% DM [ 40. 1 j9. ed 73 
9 •S.f<m 90 



14.P44 I •'9.797.086 79 
4,140 j IC3G2.I77 00 



Jmsl 



497 



2. ^N> It) • le>.9m I 40. l^^O. tsCi Ti 



Noinbrr of letters sent out from the division during the year, 50,320; 
arrra^ uiuuber of clerkii employed, 129f}. 

gUBSISTENrE DIVISION. 

This division audits the accounts of all commiMsaries an<l aetin^i: com- 
of snbsisteuee in the Army, whom^ duties are to pun;hase the 
i>»u>DS an4l stones necesssiry for the ftuilin;; of the Army and see to 
tbrir profier distribution. These i*i>inmi>s;iries ien<ler monthly money 
•rrriauLii, with fin>|N*r vouchers, Inr dishnrscmcntsof the funds intrusted 
U> tbtf-m, to^etluT with a ]irovision return, and vouchers showing the 
di^iMMitHifi of proviHionsand Mton*s ]>urrlias4*d and received duiingeach 
Bionth. Tbesi* ai'i-ianits an* ivccIvcmI monthly throu;;h the otbit* of the 
CoiomiMar>' <ieiiend of SubsiMi*n«-c, and an% every six iiKinilis, (or 
«fti*uer if the oflhfr ceaM^s to disliui>4*.) examined and audited in this 
dn ivioti, auil tb«Mnoney accouiUs and Muiehers, together with a certilied 
•fjtt-nM-nt of their condition, lelened t(» the S«'e<»nd (/omptinMer of the 
Trv-jiMir> fiif Lis d«*cision theie«>n. rpoii their reeeipt b;Hk Irom the 
C;«i«i|ifr«iller. with the statement appio\ed, theoflieeis nre then ofticially 
ii«4iL««l of tbc* n*sult of Miid examination^. iiui\ me eiiHed u|K»n by tliis 
ofti^ to ailjuM itr- explain any omissi<»ns or eiiois tliat may hav<' been 
d:*rM%«ffrd. The uiouey aud pnivision iM-eounts, together with vouehers 
niul paptwn briougiug thereto, aiv, atter examination, phu-eti in the S4*t- 
tirU iks of tliitf divuMun for iuture ix'fereiict*, aud remain i>ennanently 
in iImt OHlody of Ibis office. 

T1hs9 hftTe been received aud registered daring tbe year 2|7G3 money 



92 



PAPERS ACCOMPANYING THE 



* accounts of officers disbursing in tlio Subsistence Department, involving 
the exi>enditnre of 85,1)57,310 GS. During the same period 3,213 accounts 
(containing 52,132 vouchers) were audited and reported to the Second 
Comj^troUer of the Treasury, involving the expenditure of $5,904,744 2G. 

In connection with tlio above, there were received and registered 
during the year 1,935 provision returns, and witliin the same period 
2,931 i>rovision retuius (containing 50,744 vouchers) were examined and 
adjusted. 

The number of vouchers contained in the accounts examined was 
102,870. 

During the year 970 official letters have been written, 576 pa^esof 
differences written and copied, and 2,913 queries received and answered. 

Average number of clerks engaged upon the division during the 
year, eight 

• 

RECAPITULATION. 



remaining on hand Jnno 30. 1870 

Itcceivod daiiug the year euding Jane 30, 1871 . 



Total 



Andilod and reported to Second Comptroller during tho year 
Hemainlng unaetUed Jane 30, 1871 



K"a of ac- 
coaijta. 




1,2G4 



Ainotnita la> 
volvod. 



|1.9:», 638 97 
5. 957. 310 68 



7. b78. H9 a 
5,904,744 96 



073,40S39 



Provision rctnnui on hand Jnno 30, 1870 1, 151 

Provision returns received during tho fiscal year 1, 935 

Total V 3,086 

Provision returns examined during the year *A931 



Provision rotnms remaining on hand June 30, 1671 



155 



Ka of accooBti. 

Money acconntson band Jnno 30, 1870 1,712 

Provision returns on hand June 30, 1870 1,151 



Money accounts received during the fiscal year 2, 765 

I^ovisiou returns received during the fiscal year 1, 935 



Total 



Money accounts aiulite<l during the (iKcal year 3,213 

Provision returns examined during the fiscal year 2, IKSl 



Total occoonta on hand Juno 30, 1671 



2,863 



4,700 
7,5G3 



6,144 



1,419 



ENGINEER DIVISION. 

This division is employed in the- examinntion of the accounts of the 
officers nn<l n^ents of tho Enj^neer Department, who, under direction 
of the Chief of Enjpneers of the Army, (except the Sui>erintendent of the 
Military AcachMiiy at West Point, whose disbursements arc directed by 
tho Inspector General,) disburse moneys out of various appropriations 
— now two hundred and 1ortyei[i^ht in number — made from time to time 
by CongretB for works of a public uatu^cy wliicli may be dossed ooder 
tite following general heads, viz : 



REPORT OP THE SECRETARY OP THE TREASURY. % 



93 



The purchase of sites and materials for, and construction and repairs 
of, the various fortifications throughout the United States: 

Coustniction and i*ex)airs of roads, bridges^ bridge trains, &c., for 
armies in the field ; 

Surreys on the Atlantic and Pacific coasts; 

Examinatiou and siurveys of the northern and western lakes, and 
rivers; 

Con8tniction and repairs of breakwaters ; 

Repairs and improvement of harbors, both on sea and lake coasts ; 

Improvement of rivers and purchase of snag and dredge boats for the 
Eutme; and, 

The expenses of the Military Academy at West Point. 

The average number of clerks employed on the division for the year 
ending June 30, 1871, was four; and the transactions of the division for 
the same period aro showu by the ibliowiug statement, viz : 





ACCOUSTB. 


Amoanta in- 


• 


Quarterly. 


Montiily. 


volved. 


O- Mb4 JniM 30. 18T0 


07 
196 


43 
1-1 


|3.980.(rK> 18 


1^ •- X^'wl iillHiMr ihit VOftT 


4. 85t<. 037 09 






Total 


293 

1G6 


50 
55 


8, Kid, 123 17 


FoainiJ UnriDC tbo vear 


5, 947. 4^2 73 






p«n»iiiiiM» on Vn*f '^ Juno 30, 1871 , 


1S7 


1 


S;l990, G70 45 







Sapplcmental aettlciueiits ; 23 

•eUlemeuts 6 



STATE WAB CLAIMS DIVISION. 

• 

The daties of this division embrace the settlement, under the varions 
acts and resolutions of Congress, of all claims of the several States for 
costs, charges, and expenses properly incurred by them for enrolling, 
Mibsisting, clothing, supplying, arming, equipping, ])ayiiig,and transiiort- 
ing their trooi)s employed by the United States in aiding to suppress 
the recent insurrection against the United States. Also claims on 
accomit of Indian and other border iuvaidons. 





onicDCAL Accouvrai 


BUSl'EXUED ACCOUNTS. 




Ko. 


AjDooni. 


So. 


AmouDt. 


/>a »i-ij4 Jm^ 39, l?7t) 


It 

13 


$I,C95,02C07 


99 
17 




If«€»*«ip4 duriDS Uio TOftr 








Total 


24 
17 


2, 319, ISh! 27 
2.034.9:20 U 


llti 
30 




l^'V^Vf^ dnrioT liw veftr 








/^Vn^JoMSO 1671 .. ,.. ..... 


7 


284,701 73 


80 









94 



PAPERS ACCOMPANTIKO TBE 



s 






1 

;3 



/ 






3-3 
H 



O V 



32 






I5' 
if 






''a 
I'' 

<3 



3 

CO 



n 5 et o el M 00 S <* 












9 

8 



8 






g 



s 

81 



PS 



PS 






8 






8SS 



8 
5 



8 



;3SS%S!iiS$!588S8S3PS:2&SSSS«3 



TT^ ^ fVof«^of 



cfVsf 



Kof 



?5?x?8SSS28g:53f::;;;;SaS?:?58S = J?:8 

1 »• f* — -y ii" 7/ -rf -if ri ri t* «' cf V o -^ — ' — -*' »' o* -f*"* 1^ wf 




SI 



8 
8 

V 



8 
8' 



8 

i 



sir 






3 



REPORT OP THE SECRETARY OP THE TREASURY. 95 

CLAntS DIVISION. 

Tlie daties of tbis division cmbrncc the settlement of claims of » min- 
crllaiieoas character, arising in the vartons branches of service in tho 
War Deriartment, growing ont of the purchase or np]iro])nation of sup- 
ptiesi ana stores for the Army ; the purchase, hire, or appropriation of 
vaCffi-raft, railroad stocky horses, wagons, and other means of trans- 
portation ; the transportation contracts of the Army ; the oi^npntfon of 
rral estate for camps, bsirracks, hospitads, fortifications, &c. ; the hire of 
enplyoyes. mileage, court-martial fees, trawling exi^enses, communica- 
tions, &V.I claims for compensation for vessels, rnilnmd cars, and 
eogines, &c,^ lost in the militar>' ser\ice ; claims ^ax>wiug ont of the 
Oivpm ami Washington war of 1«S55 and 185G, an^l other Indian war 
claims : claims of various descriptions under siiecial acts of Congress, 
ADtl claims not otherwise assigitctl. 

The following statements show the business transacted by this divis- 
iuo during the fiscal year ending Jane 3(>, 1S71, and the condition of tho 
ba>iue.vi at the commencement and at Che cud thereof: 

1. — J^itrUanfOHn claima, 

I Noiiiber. ' AoMninta cIaJine«L 'Amoantsanoircd. 

I 

I 

Ob UaJ JaW 1 liRO j 4.041 | ^i.ffO.OSTTO i 

"^ miF^«larmcth«>Ttf ■ ^X»5 ' h». l.W 4(W 4,^ ! 

T xml 6.376 I l*iMW,4;n44 1 

r^ d«nsc tbe XCtf 1.358 | :7.H».3&I 44 | • $1. ffil. 0P4 43 



(JBiACi^ Jc.ae30.ien ■ 5.0'-J4 I H^U.UTJeO I 

■ _ 1 l_ 

T> •>•:.' ani la the mff;;n%iklm cUimed in S,ri33 caan, the amoanU claimed in tb« uiliiTa (1,S09> uoft 

* TVji hsmmtxl im lb* ftciiirrcate claimed in *2.xrO case*, the omoanta claimt'd in the othrra {Ui) not 
■ l:.m -B«tu.f :• tb* »ts;pf^t9 claimed In 1.CC9 csa**. the amoontn riainicdin tho <.tbf m ibt') not 
, I' ■• aib^ai i« ibm attgrv^ate claimed in 3.753 coAc*. the aniMuuta ilainit-d in the other* (1. '.71) not 

2. — iHtfon and fftuihitiglon Indian Uar i'ftnm». 

_ _. 

Xamber. ' Amonnta vhiim<d. A mount tallowed. 

r^ -j^^ j-.w I i*» I f>20 I •fii3.crj;no i 

l^^-«a4unc« Utffnar , I'ti t:ii. IU7 cc | 

Trfsl I I. t'Jb ■ lM.*4T4(ri j 

C'^aNPw*! • f dvwc IW }ear J04 :4.«. i> H3 I |43. 40f) U 

Oh Ljotf /i^ ao 1P71 rta >'.>ij ii» " 

* : . ^ s -■•iuitt M the om^ircato claimrd in 439 camii, the an.oimta tl^iu:('d in tli<' oth« rs (111) not 

* T" • fc8^'73l ta tb« ■tt^rrcato claimed in 104 (aa«'a. the omoanta clairaeil in tho othira (7*J) n«i U-in;; 
>• 
T - « &-!v«ri >.■ Ike acpref^tf* cblimd in IT* eaam. theamooBta chil&ird in tl:i' oth^ ra (< -> i.^t Ih in;; 

■ i.s^y^ t ia tLo as^rrgale claime<l In 407 ranet, the amitnnta flointrd in tho othrra Mlfir nr-t h* iu^ 

X— r«ar/«, .ff., tont, (Act Munh a. ISID.) 

' NmiilMr. Anitiiinta 1 l.»itii»«' \in iiniift.«r'iW !. 

.-: »»t^ /..It I I<0 -i (Ttii '»^4 ni 

S>v<ri-M! tU^iac tt*' I'S' *'- l;ji. 7(^i(V> 

7«Ol ".*• ^f'^i.^- I ;«• 



9m»iit.it\ *<o c»4.i>-j II 

i 

n»i i^**** iiave been written and 3^10 received. 



96 



PAPERS ACCOMPANYING THE 



nonSE CLAIMS DIVISION. 

This division is cn^r^'^f^ed in settling claims for compensation for losses, 
sustained by oflicers and enlisted men, of liorses and eqnipage vliilo iu 
the military service of the United States, and for the loss of horses, 
mules, oxen, wagons, sleighs, and harness, while in said service, by im- 
pressment or contract. 

The nund)er of claims received and docketed daring the year is 330, 
in which the aggregate amount claimed is 875,15.i 48. The number 
settled and linally disposed of during the same ]>eriod (inchiding those 
received prior to as well as during the year) was 540, in which the 
aggregate- amount claimed was 6104,347 11, and on which the aggre- 
gate amount allowed was 80L*,103 19. There have been during the yeiir 
0,771 letters written, and 2,200 received and docketed; 3,835 claims 
have been examined and sus[)ended, and 047 briefs made. 

The following table ja'esents the condition of the bnsipess of this 
division at the commencement and close of the year, as well as its progress 
through the year. 



ClnimniiTi liniHlJnIy 1, 1970 

ClainiH it>c<ivc(l tlui-iiifs llin year 

Clniuia lecouitidcred iliuiug tUu your 



Totnl 

CIniiiiM nllow(*tl iluHuj; tbu year 
licjecteil uu saiuo 



Amount clninicel 

('lainis diiiallowLHl iluriiig Uio ycnr 



Deduct aa dually diaixMCil of during the year 
Claima on hand unaotlled July X, 1871 



Xo. 



395 



Amoont 



Ko. 



s, .fnt 
xio 

10 



#03, 103 to 

8. 601 O-i 



h:> 



71, Oj!^ 21 
33, 802 UO 



5,071 



540 



Amonnt 



#965,005 33 

75, 153 4j 

2,353 00 



1, 042, 711 80 



104, 347 11 



5,331 



036,364 09 



PENSION DmSION- 

Tlio duties devolving upon this division are keeping an account with 
each Army pensioner of the United States, recording the name, rate, 
date of commencement, noting every increase, reduction, transfer, re- 
marriage, death, and expiration, whether by limitation under existing 
laws, or on account of the disability having ceased. Also, keeping an 
account with each iiension agent, (of whom there are 59,) charging him 
with all moneys a^lvanced by the Government, under the several appro- 
priations to iiay i)cnsi(jns, receive and register the accounts as sent 
each month direct to this oftice by the agents who have disbursed tlio 
money and i)roperly (ile them for settlement; examine each voucher, 
and enter the payment made by the agent on the roll-book opposite the 
pensioner's name. In addition, the act June 17,1870, provides that 
eveiy soldier who lost a limb in the service of the United States may be 
furnished with the artidcial limb every five years, orj if he elect, may 
receive money commutation in lien thereof. The bills for limbs furnished, 
or commutation orders in lieu thereof, as also all bills for transportation 
of the soldier to and from the ])lace of lit ting the limb, are paid by Iho 
several agents, and rendered in the same manner as the vouchers for pay- 
ments to pensioners. 

Congress, under act July 8, 1870, changed the mode of paying pen- 
sions, and authorized payments to l)0 made quarterly instead of semi- 
annually, as heretotore. This necessitates nearly double the amount of 
labor during the year, because twice as many vouchei'S (about 800,000) 
are received, examined, noted, filed, audited, and reporteu by settlement 



REPORT OP THE SECRETARY OF THE TEEASURT. 



97 



to the Second Comptroller for revision. The act February 14, 1871, 
imuit^ pensioos to the survivors of the war of 1812. Nut many pay- 
mentB were made to this class, aud re^iorted iu the accounts received 
daring the fiscal year just c]ose<l. 

Ttie uarober of pensioners on the rolls at present is about 205,000; 
number of soldiers who receive commutation in lieu of artificial limbs, 
7,707 : number who receive limbs, 917 ; number of transix)rtatiou orders 
approved and paid by agents, 1,11G. 

• 

Amtnmi drawm /ram the Treasury to pay pensions during the year ending 

June 30, 1871. 



Ivrmlid* 

Widows andoCbon...... .... .... .... 

W w «r Isli, Act of Febniary 14, 1871 



$12,040,544 11 

21,79:{,a*«83 

iCM.OOO 00 



Tocal 34,307,934 94 



Awumnt refunded and credited by deposit requisition. 



frralid 

WtdoM% aad oCfaera. 



ToUl. 



$416,630 54 
472,879 17 

889,009 71 



The difference of $4,065,152 70 between the amounts charged and the 
mt reported as disbursed, is in the agents' hands, to be returned 
and placed to the credit of the appropriation. 

Tbe following tabular statement shows the amount of business dis- 
poied of by the {lensiou division during the year'ending June 30, 1871 : 



kaadJaly I. ino 

r-iv«^ 4«rui( thm yimr 




voffiBn th^ y^vt 

ukMijBMao,uni 




Amonnt inrolred. 



t3R,K»,SM 73 
65,471. 799 17 



•32. PI.*!. 334 99 
3U. 6:kf. 4u4 b9 

(m,4i1.7U0 17 



Tlie accoonts on file unsettled are divided as follows : 



teoci-ca 



Total 



ao 

54*i 
)AI9 



8ol 

^=3 



rrconlcd, inemaed, cbancfv made, iDcloding ailditional for children 

^mr^maoST &3.794 

riaiiiiMtiaMfemd H.tWl 

l^i— nw Toorb^n eiAmined 6!^, tiX» 

P^WflUmtrrv«| oo rolMntokii 464, fiO 

l*»|p* «tf diflrrriice bimI miacrllanfonii copiocl '1, tfttt 

C'«9«soC If ^1 im^ cftftiflf U* fumuibed CoDiuitasioDer 1. 17V 

iv«4 and frciatertd 3,441 

' 3 816 



Mbviag labolar statement exhibits the amount paid at the 
7Ab 



98 



PAPIBBS AOCOMFiLNTINa THB 



itevBral ageneras to pensioners, tbe accoonta of which were reoeived 
dmiA^ the year ending Jcme 30, 1871 : 



St^e. 



Arkansas 

Do 

Do 

Do 

Conneoticut. . . . . . . 

California 

District of Colambia 

Delaware 

ludiana 

Do 

Do 

Ulluots 

Do 

Do 

Do 

Do 

Iowa 

Do 

Do 

Kansas 

Kentucky 

Do 

Do 

Loaisiana 

Do 

Ifaine 

Do 

Do 

Do 

Haasachnsetts .... 

Ifarvland 

Micnigan 

Do.! 

Missouri 

Do 

Do 

Minnesota 

New Hampshire . . 

Do 

If ew York 

Do 

Do 

Do 

Do 

Do 

Do 

New Jersey 

North Carolina — 

Nebraflka 

New Mexico 

Ohio 

Do 

Do 

Oregon 

Pennsylvania 

Do 

Do 

Bbode Island 

Do 

Tennessee 

Do 

Termont 

Do 



TirRinla 

Do 

"West Virginia 

Do....!'. 

'Wisconsin 

Do 

Do 

'Washington Ter . . . 

Total 



AgoBoy. 



Fort Gibson... 

....do 

Little Book... 

....do 

Hartford 

San Francisco. 
Washington .. 
Wilmington... 
Fort Wayne .. 
Indianapolis .. 

Madison 

Chicago 

Qnlncy 

Springfield.... 

Salem. 

Des Moines... 

Fairfield 

Marion 

Topeka 

Lexington .... 

Lonis^le 

...do 



New Orleans 

...do 

Angasta 

Baoem 

Portl^d 

B<Mton 

Baltimore^. 

Detroit 

Grand Bapids 

Macon City 

....do 

St. Louis 

St Paul 

Concord 

Portsmouth 

Albany 

Canandolgua 

Brooklyn ...' 

...do 

New York City . . . 

...do 

...do 

Trenton 

Kaleigh 

Omaha 

Santa F6 

Cincinnati 

Cleveland 

Columbus 

Oregon City 

Philadelphia.... s. 

....do 

Pittsburg 

Providence 

...do 

Knoxville , 

Nashville 

Burlington 

St. Johnsbnry and 
Montpelier. 

Richmond 

...do 

"Wheeling , 

La Crosse 

Milwaukee 

Madison 

"Vancouver 



Agent 



Alex'^ Clapperton. 
George E. 'Webster . 
James W. Demby . . 

James Coates 

D. C.Bodman 

James W. Shsnklin. 

W.T. Collins 

Edward D. Porter.. 

Hiram Iddings 

CW.Broose 

MarkTllton 

Benjamin J. Bweet. . 
D.Blakeley 

B. M Prentiss 

William Jayne 

James 3. Martin — 
Stewart Goodwell . . 

D.B. Wilson 

Joseph B Young . . . 

Charles B Lines 

A. H. Adams 

Samuel MoKee 

W.D.Gallagher.... 

F.J.Kapp 

RH. Isabel 

ILBoynton 

Gideon Mayo 

S.B. Morrison 

M. A. Blanchard 

G.C.Trumbull 

H. Adreon 

Henry Barnes 

T.Foote 

John T. Clements. . . 

W.C.Ebert 

James Lhidsay 

H. C. Kogers 

David Cross 

D. J. 'Vaughan 

S. H. H. Parsons 

L.MDrury 

D.W.Haynes 

John Hall 

G. M. "Van Buren . . . 
'VV. H. Lawrence . . . . 

L.L.Doty 

James F. Busling. . . 
C.H.Pelvin 

E. A.Allen 

E.W.Little 

William E Davis... 

Soth M.Barber 

John A. Norris 

Henry Warren 

W.T.Forbes 

A. K. Calhoun 

James McGrego;- . . . 
Wm. H. Townsend. . 

C. It Bray ton 

D.T.Boynton 

W.J.Stokes 

J. L. Barstow 

Stephen Thomas . . . 

James T. Sutton 

Andrew Waslfbum. 
J. M. Doddridgo . . . . 

T.M. Harris 

John A. Kellogg. . . . 
Edward Ferguson . . 
Thomas Boynolds . . 
S. W.Brown 



INVAUDfi. 



Invalid. 



fS4 00 

1.093 73 

193 95 

11, 539 46 

120,938 08 

25.9S2 43 

905,410 66 

32,868 03 

803,305 63 

403,478 77 

130,050 54 

865,537 03 

3,680 51 

174,033 43 

887, 414 53 

831, 815 97 

91, 485 34 

138, 813 65 

138,001 SO 

93,703 11 

44,897 43 

109,857 43 

6,059 13 

95, 789 17 

- 1, 473 93 

147,653 30 

199, 886 85 

8,675 74 

173, 559 65 

513,895 04 

140, 387 67 

360, 713 11 

88.633 05 

73,924 S3 

43, 693 43 

181, 548 04 

106,983 70 

167, 4.')6 13 

40, 519 90 

769,375 02 

539, 809 13 

60,234 23 

10, 423 36 

386,735 51 



318,317 38 

10, 381 87 

14,727 39 

3, 470 97 

448, 825 40 

290, 013 80 

368,984 17 

3, 705 96 

1,233,563 75 



351, 487 15 
21,319 71 
93,298 33 
85, 297 13 
37,942 75 
95, 079 72 

119, 187 31 

7,807 79 

11, 820 57 

96,273 37 

48, 307 52 

55,799 87 

164, 533 64 

110. 147 89 

1,553 13 



10,421,418 55 



Artificial 
limte. 



» V • M • • < 



1515 00 

7,558 40 

998 00 

91,883 05 

1,850 00 

5^531 10 

10.360 50 
5,308 00 

14. 361 50 
848 88 

4,500 50 
7,369 86 
7,991 30 
3,389 30 
4,730 85 
4,660 85 
8,385 00 
1,150 00 
4^050 00 
350 00 
1,741 00 
135 00 
8,006 50 
5,434 85 
496 50 
5,876 30 

27.917 06 
7,873 80 

14, 165 91 
4, 076 45 
1,430 00 
1,364 50 
1,599 00 
8,757 97 
7,134 33 
8,150 00 

30, 769 75 

88,791 79 
6, 784 75 
1,318 10 

31,867 34 



14, 085 10 

322 70 

868 00 

80 35 

91, -206 09 

11, 463 30 

13,750 55 

13 80 

57,350 17 



21, 171 04 
939 13 
8,509 20 
1,335 15 
1,373 50 
5,786 30 
5,<i36 80 

325 00 
1,025 00 
4,450 00 
2,858 10 
1,993 80- 
9, 908 60 
6,005 35 
99 44 



'Widows and 



1851 53 

4,338 95 

1,677 87 

90,568 80 

318,857 61 

96,920 74 

mmtf B4D 39 

39,044 05 
874,907 33 
717,048 65 

395.597 63 
9.853 18 
958,449 39 
354,081 26 
637.604 83 
195^ 453 34 
985,389 13 
839.439 65 
135,925 63 
193,539 45 
888,050 69 

18,096 08 

43,606 41 

8^975 75 

838,917 34 

907,018 77 

10.SB3 97 
246,259 43 
885^999 27 
317, 163 34 
607,826 53 
132.697 21 
146, 887 71 

81, 946 li 
44a, 2?6 IL 

158, eco 0-i 

88B, 317 iSi 

74. 341 45 

1, 251. 402 8J 

751, 516 M 

113,617 09 

38,593 57 



570. 917 46 

77, 9^5 61 

358,763 « 

66,237 CS 

11.7»1 66 

C,dG5K> 

778,230 94 

416.9ti9 54 

531. 5&» 95 

6,648 31 



1, 485. 0^5 77 
527, C71 l«6 
49. 746 91 
51. 123 45 
356. 017 93 
183.397 30 
147,816 14 
163,853 09 



IV 

95, 

S20, 
91, 
104. 
299, 
S03, 



674 69 
11*0 M» 
a*»:i 35 
152 rt 
057 CA 
^0 01 
3S1 C3 
439 ii 



483, 110 36 



17. 638, 341 31 




REPORT OP THE BBCRETART OF TOE TREASURY. 99 

fcree ettpk^ed in this division during the year consisted of twenty- 

dnks and two copyists. 

boriness of this division has increased more than double, and as 

«f the accounts are behind in settlement, it will necessitate the 

of quite a Ibroe in order to dispatch business as prompUy as it 

be: this addition, however, will be made by tranafer fiom other 

in this ofBce. 

BOUNTY LAND DIVISION. 

Dariog the jrear ending 30th June, 1871, two thousand six hundred 
diirty-four (3,634) bounty land claims have been examined and 
to the Oomnissioner of Pensions, properly certified. 
hundTed and thirty-nine (339) letters have been written on sub- 
connected with the division. 

(9) invalied pension claims, war of 1812, have been properly cer- 
to the Commissioner of Pensions for his action. 
thousand and ninety-nine (2,099) i)ension claims, war of 1812, act 
Cooi;rpss of February 14, 1871, have been examined and properly 
tifted to the Commissioner of Pensions, for his action. 



ensionSy 

REFUGEES, FREEDAIEN AND ABANDONED LANDS DIVISION. 

duties of this di\ision embrace the settlement of the accounts of 
the agents and officers of the Bureau of Befngees, Freedmen and Aban- 
Lands, for moneys expended by said agents and ofiie(*rs for sta- 
and printing, quarters and fuel, commissary stores and nunlioal 
iplrfiem transi>ortatiou, rents, repairs and bnilding of schools and 
ainrlnms {Kiy of su|)erinteudents of schools, clerks, agents, and officers 
•C tbtr bun*au, teh'graphing, and postage. Also incidental exiiensos, such 
as the Ufcessary cDiploymcut of coloi*ed lalMircrs with a view to unioliurate 
chetr condition. 

MONT.T AfCtjrXTS. J j 

■ I 11 

■•s§ 

' No. Aiuuunt. Z * 

4te k«»i ; vtt^ yv i-TA r.4 ii.-^'j.oti 47 ' .13 

!««< ^cnas Uir >c«r 4'i 'iMi. 3b<: -jb n^ 



iwtMi !w 2. ST* -1:17 r.i I ttIO 

^.mitn^t^ytmr , j CI l.*JU*lHi i«} ! 173 



Ob k^ J«a» 90 l«TI 4a l.XKl.VKi. 37 

bomber of li*ttcrs written, l\o ; numbiT of clerks einployiHl, 2. 

REGISTRY DIVISION. 

To |in*ride for the correct and prompt Hcttlcment <»f accounts nnd for 
the crxtifiration of the indebtedness to the United States of disbursing 
cAoers whose accounts arc audited in tins office, and of pors4>ns having 
rbums upon the Government, all such oflieers are re(|uire<l, by onler of 
Xht berond Comptroller, dated ]ilareli IMK 1«S(h, to tr.uismit din*et to this 
otteecufnes of tlM*ir monthly accounts rurrent, abstract of funds trans- 
frrtcd, and retaru of revenue tax deduett*!! in making payments to Gov- 
mift employe's, within ten d:i>sal'ter the expiration of eaeli sueeessivu 
■MiOth; ami further, to guard the Treasury, it is made the duty of this 
4i%iaioB lo refiort quarterly all otlieers of the United States Army iiho 



100 PAPERS ACCOMPANYINa THE 

have received, by transfer, funds pertaining to the Qaartermaster's and 
Subsistence Departments and failed to account for the same within 
three months from the date of their receipt to the Second Comptroller, 
in conformity with instructions from him, dated July 21, 18G0, based on 
the law of January 25, 1828, (4 Stat, p. 2dG,) which provides '' that no 
money hereafter appropriated shall be paid to any person for his com- 
pensation who is ia^ arrears to the United States until such person shall 
have accounted for and paid into the Treasury all sums for which he 
may be liable." 

In conformity with the foregoing there have been received, acknowl- 
edged, indorsed, registered, and tiled 8,306 accounts current, to wit: 
Commissary, 3,556; Qur term asters', 2,829; Engineer, 1,439; tension, 
648; Bureau of Refugees, Freedmen and Abandoned Lands, 53; returns 
of revenue tax, abstracts of money transferred to disbursing officers, and 
other miscellaneous papers received, ackowledged, indorsed, recorded, 
and tiled, 1,368; letters received, 168; letters written to officers, 255; 
receipts for money transferred, recorded, 3,911; queries relative to the 
indebtedness of officers, answered, 2,853; disbursing officers reported 
to the Second Comptroller as delinquent in the rendition of their 
accounts, 298. 

copyists' section. 

During the fiscal year ending June 30, 1871, the female copyists of 
this office, eight in number, have copied and compared 42,254 pages of 
manuscript, copied 4,758 and compared 7,690 letters, registered 827 
money dili'erences, 4,000 property difierences, and 1,278 miscellaueons 
papers. 

THE FILES. 

Your attention is again respectfully invited to the urgent and con- 
stantly increasing demand for more file room in this office. The addi- 
tional room referred to in my previous report as being fitted up for file 
purposes has been comi)leted, and all the available space in it already 
filled with accounts examined during the past fiscal year. There now 
remains only about six hundred lineal feet of shelving available in tlio 
large file rooms of the office, which space will probably be filled before 
the Ist of January, 1872. These rooms, which contain the great bulk 
of the files of the office, are very unsuitable for the purpose, being 
located directly under the roof, without side windows or other i)roper 
means of ventilation. In summer they are intensely hot, while in winter 
they are extremely cold and uncomfortable, as they cannot be properly 
heated, being disconnected from the arrangements for heating other 
portions of the building. The rooms now occupied by part of the clerical 
force of this office, in the oldest portion of the eastern front of the build- 
ing, are more suitable for file rooms than for clerical duty, and could be 
converted into file rooms as occasion and the necessities of the office 
require, provided other rooms be furnished for the clerks now occupying 
them. I have, therefore, to request that rooms capable of accommo- 
dating at least twenty clerks be assigned to this Bureau at as early a 
day as possible, to enable the clerks to vacate some of the rooms referred 
to and have them converted into file rooms. Otherwise, room for the 
constantly increasing files of the Bureau must be furnished in some 
other portion of the Department building, which would be less access- 
ible and consequently inconvenient, and 4)e the cause of great delay 
and confusion in the transaction of business. 



REPORT OP THE SECRETARY OP THE TREASURY. 101 

It will be seen from the foregoinpr statements that the amount drawn 
frnm tbe Treasary throagh this office dnring the last fiscal year was 
et;;?,50I,J^43 58, most of which ($34,367,924 94) was for pensions. The 
amount drawn dnring the previous fiscal year was $91,107,151 58. The 
namber of money accounts of disbursing officers settled was 4,940, 
inTokiDg the sum of $59,897,880 03, and claims adjusted was 2,128, 
iDVolviog $10,319,792 15, making a total of $70,21*7,672 18 adjusted 
dariug the fiscal year, excluding 12,865 property and provision returns, 
vhich were adjusted, and in which were involved large disbursements 
made for the Army during the war. During the year the accounts of 
many Army officers have been closed under the provisions of the act 
approved June 23, 1870, to authorize the settlement of the accounts of 
(.fficers of the Army and Navy for losses of funds, vouchers, and property 
daring the war of the rebellion. It will be seen that the number of 
money accounts unadjusted on the 30th June, 1871, was 2,582, involving 
$;V4.21S,875 16, and the number of property and provision returns was 
i,mO. The namber of unsettled claims was 11,254, involving $6,033,- 
4;{7 52, though this latter sum does not embrace all the demands against 
tbe Tn^asury on file, as, in a large number of claims filed, the amount 
( laimed is not stated. 

Having worked off so much of the old business of the office, and in 
the expectation that the business remaining on hand at the close of the 
fiival year can be still further reduced, if not entirely disposed of, with 
tbe force now engaged upon the work during the present fiscal year, I 
believe I can safely recommend a reduction in the clerical force of this 
Boieaa for the next fiscal year of thirty-five clerks of class one, thus 
tffecting a saving of $42,000. But in connection with this proposed 
minction I would again most earnestly call attention to recommendation 
in my report of last year for an increase in tbe salaries of .the chiefs of 
dirisions in this Bureau, and respectfully submit that the salary of the 
rhief clerk of this office should be increased to $2,800 per annum, and 
that the salaries of the chiefs of the following-named divisions be in- 
creased to $2,400 each, viz: quartermasters', subsistence, pension, 
tiaims, horse claims, engineers', war of 1812 and bounty land, book- 
keei>ers', State war claims. 

Seven of the above-named chiefs of division are now fourth-class 
(lerks; the other two are third-class clerks. The proposed increase 
iroold. therefore, amount to $6,600, leaving a net saving of $35,400 on 
derk-hire. The gentlemen filliug these positions are necessarily called 
upon to perform more work than falls to the share of other clerks. I 
LoM tbem to a strict accountability for the conduct and business of their 
Tt'^pective divisions, and I respectfully submit that as the success of my 
proposed reduction in the force depends largely upon the ability and 
bearty cooperation of these gentlemen, and in view of the responsibility 
aD(l importance of their duties^ as well as of the fact that they will be 
compelled to perform much additional labor, that the interests of economy 
▼ill be advanced by making the increase asked for. 

In eonclusion I feel it my pleasant duty to bear testimony to the gen- 
eral good character of the employes of this Bureau, both ladies and 
irentlemen, and also to the earnest and faithful manner in which they 
liave performed their respective duties during the past fiscal year. 

Re^ectfully submitted. 

ALLAN RUTHERFORD, Auditor. 
Don. George S. Boutwell, 

Secretary of the Treasury. 



102 



PAPERS ACCOMPANYING THE 



EEPOET OF THE FOURTH AUDITOR OF THE TREASURY. 

Treasury Department, 
Fourth Auditar^s OffieCj September 30, 1871. 

Sir : In accordance with yonr request, and for your observation, I 
herewith give yon a concise statement of the business which has been 
transacted in this office during the fiscal year ending June 30, 1871. 

In miUung this synopsis I shsdl pursue the same course which I followed 
when submitting my last annual report, and shall exhibit the work of 
the office by a series of tabular statements, one for each of the divisions. 
These I shall present consecutively, as follows : 

I.-PAYMA6TER'S DIVISION, WILUAM GONAED, CHJEF. 

Statement tffaccomnU rtcdvtd amd 9eUled in ike PaffmaBtet^B IHviHon from Jmlif 1, 1870, l» 
June 30, 1871, vHlh ike amount of ca$h diaburstd in ihose eMtd. and the number of UU&m 
received and written in relaikm to ike eamej indudkng marine and pension accounts, 

paymaster's and habinx accounts. 



Date. 




Acoofonts 
received. 



50 
33 
13 
39 
30 
17 



35 
30 

30 
93 
3EI 
84 



Aoooaats 
aettled. 



43 
36 
14 
SO 
39 
94 



33 
35 
43 
43 
37 
98 



300 



Lett<nrs 
received. 



183 
976 



806 
237 
133 



137 
198 
190 

too 

148 
138 



9;U1 



Letters 
written. 



909 
996 
915 
850 
131 



156 
133 
190 
141 
-80O 
171 



9;8n 



Cash 
diAboneoiiiita. 



18. 408^017 01 

1,554.045 55 

4e3C490 8i 

406,905 50 

1.056.618 73 

1.106^008 30 



9; 364. 064 06 
661.613 06 
1,678,110 10 
1,636.393 55 
1,980,640 67 
1,485^538 60 



46,018^ in 9 



Knmber of uneeitled accoaota on hand July 1, 18^0, 19: naniber of nnaettkd acconntaon band J 
30. 1871, 13 : average number of clerk* employed in tne oiviaion, 16; number of penaion aceonnti 
tlod, 885; oaah disbiiraemanta, 1468,090 55. 

Statemmi showing tke amount disburoed at tke dijferent agsncUs, 

PENSION ACeOCNTS. 



Location. 



Baltimere, Marrland 

Boston, Haaaachuaetta 

Cincinnati, Ohio 

Cbicaco, lUinoia 

IVtroit. Micbiican 

Hartftird. Conneoticot 

Loniji ville. Kentucky 

Ifilwatikre, Wiaconiiin 

New Orleans Loniaiana 

New York, Npw York 

Plttabor^ih. Pmn«ylvania 

Pbiladclpbim IVnusvlvanIa 

Fortamoiith, New Ifampebire , 

Providence, Rb<Mlo lalaiid 

Kichmond, Virjdiiia , 

8 in Franciaco, California , 

St Lonia, Miaaouri , 

St Paul. HinneaoU 

Trenton. New Jeraey 

Waabiufton, District of Colombia 

ToUl 



InvaUd. 



63,189 66 

35,503 91 

4, 569 4a 

5.914 64 

596 78 

470 SO 

1.099 G5 

415 50 

8,331 15 

46. 147 71 

3.543 40 

16,368 74 

4. 317 45 

1.090 34 

8,186 14 

368 70 

1,858 69 

87 80 

1.800 56 

8.913 53 



130,506 65 



Widowaand 
orpliana. 



67.376 

69,854 

HI58 

7.0»3 

9,011 

%3a 

5.493 
1,118 
4,397 

90.793 
7.983 

43,193 
5,978 
5^196 

11,468 

840 

8; 577 



30 
94 
97 
91 
34 
00 
95 
53 
70 
54 
97 
56 
90 
98 
83 
00 
90 



6,418 84 
.36^850 11 



TotaL 



$10,1 

98.447 U 

18,714 68 

13^088 56 

^606 tr 

8,7*8 18 

6.516 68 

1.334 68 

6,696 81 

136.84188 

11.987 sr 

61.568 88 
8.568 81 
6.818 86 

13.683 87 

1,88618 

4,436 88 

87 68 

7.187 48 

46LMI66 



a8a^5U80 



BEPORT OP THE BECmBXABT OF THB TBEASURT. 



lOS 



IL-JEECOSD DinaiON-CHABLES COOK» CHIEF, 

Sittnmmi tf ffte c o r r iip gw d ^gg ofikt Fawrik AM^tor*9 Office fcr ikt JLtnoX year endinp Jume 

30, 1871^ amd ike work of the record diviaion. 






un. 



April. 



-3 

i 

e 



Ksn 



• 

I 

<•« 



!,«» 


1,515 


1.3M 


1,580 


1,131 


1,456 


1.164 


1.4» 


1,221 


1.330 


1,176 


1,991 


1,181 


1.617 


1,143 


1,387 


1.460 


1,580 


1,«8 


l,T95 


1.W 


1.873 


1,674 


1,504 



1.3S1 
1.641 
1.587 
1,596 
],4fB 
1,383 



1,641 
1,000 
1,615 
1,506 
1,394 
1,436 



17.710 17,500 






832 
1,057 

758 



909 
813 



906 

808 
1,006 
867 
799 
787 



10^ 



ti 

H 

5 



8 
13 
30 
11 

4 
16 



18 
31 
90 
11 
00 
11 



1 

H 

•a 

.a 

e 



9.900 

1,706 

toei 

3»668 
4,333 
5^013 



9^990 

5^745 
5^933 
3,437 
9; 900 



40,576 






3.859 
3,880 
1.988 
6,078 
8.433 
8,328 



0.181 

10,991 

10, 434 

6.906 

4,540 



731,806 




198 

103 

123 

69 

85 

30 



6 



139 

106 

94 

883 



1,933 



18 

13 

6 

3 
1 



11 

a 

■5 
1 



58 



16 

9 
88 
80 
11 
13 



19 

11 

4 

19 
86 
80 



181 



^ 



i 

I 



106 
179 
198 

S3 
153 

05 



90 
190 
158 
74 
83 
49 



1,410 



iklfVnifO BBWIIWf 01 oucks MSplliyOQ, 7^. 



IIL— PRIZE MONET DIYISION-S. M. B. SEEVOSS, CHIEF. 



0/ werkpafofmei fty ike Prize Mon/ey DixieUm dmring ihefiecal year ending Jnne 

30, 1871. 



J«ly 






1871. 



as?. 



PHMliste. 



a 

a 

b 

i 

s 

a 



1 

8 



Set 



u 

14 






4»9 

V 



=a 



^ 



131.335 36 
11,860 15 



33^185 51 



I 

{Z5 



846 
887 
843 
879 
843 
838 



847 
973 
389 

878 
881 



I 



449 

383 

375 
336 
870 



519 
340 
435 
604 
804 
488 



3,890 



4,800 



Claima. 



I 



46 
41 
41 
360 
91 



318 
894 
147 
199 
186 
90 



9;iM 



40 
35 
39 
339 
78 



307 
870 
114 
158 
149 
74 



1,850 




a 



$19; 007 77 
6,053 18 
3.835 09 
5,076 03 
15,370 35 
4,910 01 



12,503 07 
97,907 54 
54.087 97 
18,976 55 
81,874 07 
9; 790 53 



186,89 63 



Avenge number of clerks emplojed, 31. 



104 



FiPEBS ICCOHFANTmO THE 



IT.— OENEKAL CLilU DIVISION— A. C. ADAM60N, CHIEF. 
Jma^Ir^ortof ike OtMralCIaiMDiBitiom /or th«Jltttd fear ending JuMt 30, 1811. 



V»tc. 


% 
1 


^• 


t 

1 


1 
1 

5 




is 

i 

■sli 






Jii 

103 
1,»7I 
















1« 


•n, 709 43 

ST.no IT 

ST, Ml 78 
18,834 !B 
a?: 14* 01 

19. GDI 34 

lAsusa 


483 
M4 

433 


10 
S7 

39 
SO 

u 
le 








1 










3 












utn. 


1 
















1 






















i,Ka 


334,0IS<M 


0,053 


V33 


• 









Araiica nnmber «f elurlu employed, H. 

v.— NATY AOENTS DITISION-^WILLIUI F. STIDHAM, CHIEF. 
A»»ntl reporf of lite Xttty Agent'* dicMm /or tkefitoal year endimg Jmne 30, IBTl. 



Date. 


SRK 


'sa- 


as 


Irfltcra 


^SSl 


,.» ]r. 


13 
lt» 
100 

39 


38 

IDI 

IIS 

M 

X 

38 


ISO. 313 00 

4M.Ue43 

sm:ii3G3 
tM.eot u 

430.740 43 

338.^1 M 

3l.\ei8 03 
44l!303«l 

i,»o.oecee 

BM.004fl0 
341,080 08 


' 90 

190 
1« 

las 

103 
























len. 






























630 


«S 


|o,3H»«7a 


1, 030 









ALUXTMENT ACCOUKTS. 



DmtA 


AUoUmdU 
iTglMiind. 


.isssa 




1870; 


7> 

e« 

US 

04 

130 

S 


























ten 
























Tout 


an 


>,■> 


' 



OF THE BECBETAST OP THE TEEASCRT. 



105 



iTirrrr' ^ —ml f«M Ij A'«ry Jjmt* /or allolaeiii* diirtoff lb yev 18<0. 

IkvTwfc $02,837 00 

BmIm 36,'J66 50 

ntlHkllAls 45,0»S5 

WaAiHloD 2I,6W00 

■kUiagni 7,726 00 

pMtMMatb T.lfie 00 

ank'nodMo 2.68tJ oa 

ToUl 1M.070 75 

Afcoonts mnminlnc on baod Jnii6 30, 1871, 2; kv«ra{^ nnmber of clerka emplof ed, 
■(; awnbcr uf voocbcia cEBniiued, 24,481- 



VL-BOOK-KEEFEB^ DITISIOX— PABIS H. FOLSOH, CHIEF. 



IM>. 


*=^sr"^ 


'^'^j/sr"' 


1 


l| 


'1 

9 




j 


1 

"§ 
1 

5 




». A-*-t 


s* 


A-«.t 


W ■■ 


1 
III KUltU 10 

^1 rmin n 






tu 
•as 

w 

laa 






1 
• 

....„ 


'■■'as 
lao 

s 

101 




IT 

« 


tlll.MT M 
11,71109 

B1.*IIOO 
W.MOM 

119, Ml M 
n.WDM 


















:::::: 






S.-^:::;::. 




un. 


m 


tm.Kov 
i.v<moi 

1 SM, in IS 








KT'.:::::: 




u 


\ 


1ST 


g-:::::;:::; 


ISO 
IM 


'"■*' 






'"■ 






■" 


'' ' 




' -"■ 


^■XB 



VII.-UUBL'BSEUEST AXD MISCELLAXKOUH DIVISION— U. V. DAVIS IN 

fllAKUK. 

A«l(wm«/nrt^(r/«ni«l dari*? fic/KnlyorrnidJiiff JaxSO, 1811. 

TTaM^ir iifli Tim iiilTliii 946 

VaBUiirf dnJ letlen rpKHIeml IMI 

VvbUt <rf \\trfmr» rp^teml £8 

Ksabrr vf cbetkj mguort BCCauuU onlrrtd 211 

Ib addition to the abovp, Mr. Davi» bas made up various tabular state- 
amtA and miacellaneoiis rrpurts called for by C'oii);resH and ttie Secretary 
of tiw Tmunr^' ; kept then-cord of a]>[H>iiitiuontH, rpsi^ntionft, removals, 
aadatMrocm; received and dlHtributcd tlie stationery used by tbe office, 
asd diK^argnl the duties ordiDbuniiif; clerk. 

An iofqiecti<Hi of these tablon ^111 Hhow that a commendable amount 
ofwarfc luub«^i)erformedduriii(;tLclast fiscal year, and the exi>erience 
aad facility of the derks have iuHurrd that cOTrectoeas and |iromptitade 
whkfe molt bom familiarity with the operations reqaired. Tlie varionfl 
cUdb of divialaiu are perfectly conversant with the work respectively 
9KmmlttHA to tbdr upervidioD, and they have trauKacteti \l v\\ \.\i6 m<wfc 



106 PAPERS ACCOMPANYING THE 

satisfactory manner. I can say, as I did in my previous report, that it 
gives me pleasure to speak in terms of jnst and cordial commendation 
of the competent and gentlemanly clerks who comi)ose this office. Their 
accord with each other, their courtesy of deportment, and the amount 
of work they have performed^ are worthy of praise. As heretofore, 
William B. Moore, esq., my chief clerk, by his constant attention to his 
duties, and his knowleage of them, has been of great assistance to me 
in the affairs of the office. 

In the Paymaster's Division there have been a large number of old 
accounts of disbursing officers resettled, requiring unasual trouble and 
care, owing to the fact that in many cases their period of service vrsB 
prior to the rebellion, when the laws regulating such accounts were 
different from those now existing. A thorough examination of all old 
accounts which have accumulated on the books of the office has been 
prosecuted, and wherever balances are fonnd due the Government, 
correspcmd^iee h^ been entered into with th6 parties or their sureties, 
and where possible the amounts have been collected. Where this has 
not been done, the accounts have been prepared for suit and transmitted 
to the Solicitor of the Treasury 

The work of the Paymaster's Divisipn has assumed such a shape that 
current accounts are settled almost immediately upon their reception, 
thereby speedily detecting any errors or discrepancies, and resulting in 
a benefit not only to the Government, but to the disbursing officer. 

The idlbtment business has been transferred from the Paymaster's 
Division to the Navy Agent's Division, and an entirely new system of 
checks devised to insure 'the proper aednction being made firom the 
alloters' pay on board the vessds of the Navy, to offset the amounts paid 
on shore for the support of their families. This plan will greatly simplify 
the adjustment of Qie accounts of the paymasters and navy agents, and 
prevent the complications which have heret(rfbre made them so dimcolt 
of setUement. The new system will also insure the prompt eorrectaon 
of an error at the time of its commissioui and obviate the necessity of 
waiting, as heretofore, until the cruise is ended and the account of the 
paymaster registering the allotment is settled. 

The experience of the last fiscal year has demonstrated the great value 
of the ^ adjustment appropriation account,'^ referred to in my last annual 
TexK>rt. Disbursements on account of the Navy necessarUy assume a 
character different from those of any other branch of the Government, 
from the fact that a large portion of them are made beyond the limits of 
the United States, and at points remote firom the .Treasury. It is the 
practice of paymasters doing duty abroad to draw such funds as may be 
needed, from a single appropriation only, and to disburse them partly 
for the benefit of various other appropriations. That is, they borrow 
from one appropriation to loan to others, as the necessities of the service 
may require. The adjustment of these transactions devolves upon this 
office in the settlement of the paymaster's final account, and since his term 
of service is about three years, it is evident that a considerable time must 
elapse between the expenditure and the refunding of the amount to the 
proper appropriation. It has therefore frequently happened that when it 
was desired to thus refund the amounts involved between appropriations, 
transfers could not be made, because the appropriation to be drawn 
firom was exhausted. Hence have arisen a large number of unadyiisted 
balances. At the last settlement these transactions had reached the ^lor- 
mons sum of $8,948,930 04, from accounts settled mostly during the past 
year. Of this sum upwards of $2,500,000 cannot be returned to the ap- 
propriations from which it was borrowed, for the reason above stated. Of 
the remainder, upward of $2,000,000 should be adjusted upon the state- 



REPOBT OF TIIE SECRETARY OF THE TREASURY. lU7 

'nt of the last appropriation «'m1 jnstmont ncconnt, bnt it may safely be 
sakl that a lavfse lM>rtioii of tiiia cannot bo tninsfentnl, on accbaut of the 
prment demands on the appropriation l>ein;; equal to the balance on 
hand. Inasmnch as these balances ^lill stand iierpetnally npon the 
ledirers of this office, nnless anthority by law is aflbrded for closing them, 
and since tliis will involve no draft of nioncy from the Treasury, 1 would 
earnestly n-comnien<l that Con^rress l)C asked to make such provision as 
will uiithorize their final adjustment. In tlie future there will be no cause 
for thi^ ditticulty. Tlie transsictioiis above referred to not appearing 
upon the appnipriati«)u letlgers, nor upon those either of the Navy or 
Treasury IH'iKirtments, and in iirder to remedy a recurrence of such a 
condition <if accimnts, I have institutinl the plan of requiring a monthly 
detaiknl statement from every ])aymaster having funds to account for. 
This statement exhibits fidly the source from which all funds are derived, 
bow they were disbursed, and the exact balance on hand at the end of 
the month. Through it the transfers l>etween appropriations will be 
effectefl in the same quarter of the fiscal year in which the expenditure 
orrors, and thus the overdrawing of any appropriation preveute<1. 

The ad«i|ition of the plan of a full cash statement^ each month, from 
every ]iaymaster having ])ublic money on hand, ser^'cs to accomplish 
aaoCher nseful purfMNse. ^lost, if not all, the defalcations which have 
oecarretl in the naval service, were accom]>Iished through the ability of 
the poymaster to obtain a larger amount of funds than his rate of ex- 
penditure required. Knowing that he would not be called upon for his 
•aiplns until at^er tho expiration of his three years' cruise and the 
fwther time nei'esssiry to pass his accounts through the accounting offi- 
ee«. be was temptnl to use the public money for ]>rivate si)eculation, 
with the hopt» that he could make a successful oi)eration and return the 
money thus iisetl before the day of accountability. Under the present 
arTan;;ement the amount of money each paymaster has on hand is known 
monthly. Should his requisition's ui)on the Treasury appear to exceed 
bL« n-«|iiirf*ments, payment can be susi)ended; and u|X)u rendering his 
flnal n-turn the liulance he should have on hand, and which he will 1>e 
rvquiri-«l to tuni back into the Treasur}' without delay, will be delinitely 
kn«iwn. 

But there is no absolute safeguard against dishonesty. Although it 
givf.4 mt- pleasure to testify from |>ersonal acquaintance, and through 
etti'ial <-oijn*%tion for a numlHM' (»f years, to tlu* high chanu'tiT of those 
rompfming thi* |Kiy corps of the Navy ; and although the amount that 
has U-v-n lost to the (lovernuHMit through Navy ])aymasters is insignitl- 
«-aDt I iimpariMl with th<> vast numlN*r of millions disburs«Mi by tlirni dur- 
wls and since the war, Vft it is my o]>inion that the rhnnns of loss to 
tb«- 1 ■fivemment should In* reduced to the last ]N)ss)bIe dr;:rr<* by the 
intriMJuc'tion of i>urh nirthcsls as ^\ill tend to ]>revent tin* imisiim* of its 
mi>n«-> by its agents. 

A- :in im]iortant step in tliis din'ction, I would (Mriu*st1y nroninieiid 
that < «»ntfreKS ena«'t a law authorizing the «'ni]i!iiynieiit of not le.vs than 
thfi^- |M*r^in.sex|N*i1s in Navy accounts, to 1m* st\]ed areounting agents. 
TYie^^* jrt'nMins should be attarht*d to, and unth-r the diii*etion of, this 
I#rirfaii. Their duties should In* similar to those of the bank examiners 
now iicnphiyed in rtmneetiim with the national banks, and they sliould 
hj'.f anthority to rail u|M»n any pa\ master, whether on slion* or U[»on 
ikuy t«aval vessel, without previous notice, ttkexliHiit his iNNtks and cash 
f«*r examiualiou. Thev should U* paiil a reasonable siilarv. and uUowcmI 

« s • 

a#:taal Iniveling ex|M*nhi'S. There is no doubt but that the small outlay 
th Oil tnrarrpd would Kive tin* (rovernnient many fohl, by presenting a 
It rbeck tijwu any ollic-ers disjiosed to usi<> its \'m\(\« >\\\\^^l>i\\^^ 



108 



PAPEHS ACCOMPANYING THE 



especially in those positions where remoteness from executive aathority 
lessens the sense of direct accountability. 

"With the highest esteem, I have the honor to be, very respectfully, 
your obedient servant, 

STEPHEN J. W. TABOE, 

Auditor. 
Hon. Geoitge S. Boutwell, 

Secretary of the Treasury. 



REPORT OF THE FIFTH AUDITOR OF THE TREASURY. 

Treasury Department, 
Fifth Auditor^s Office, Washington, November 10,- 1871. 

Sir: I have the honor to submit herewith the tabular statements of 
the operations of this office for the fiscal year ending Jane 30, 1871, per 
schedules from A to S inclusive, and also the statements of expenses of 
assessing and collecting internal revenue for the fiscal year ending June 
30, 1870, which were not ready at the date of the last annual report 

The number of accounts adjusted during the fiscal year is eighteen 
thousand four hundred and four, involving the. sum of $820,208,679 GO, 
and the number of letters written is eighteen thousand four hundred and 
thirty-six. The number of accounts adjusted for the previous fiscal year 
was eleven thousand nine hundred and eighty-six, and the number of 
letters written seven thousand two hundred and fifty-six. I take pleas- 
ure in commending the several clerks and employes of the office for 
uniform good deportment and general faithfulness in the discharge of 
their important and responsible duties. 

I have the honor to be, very respectfully, your obedient servant, 

J. B. ]VIANN, 
Acting Auditor. 

Hon. George S. Boutwell, 

Secretary of the Treasury. 



A. — Statement of the expenses of all missions abroad^ for salaries^ contingencies^ and loss bg 
exchange^ from the Ist of Jultft 1870, to the ZOth of June, 1871, cm sJiown by accounts 
adjusted in this office. 



Ko. 


MisaioD. 


Salary. 


Contin* 
gcncies. 


Tx>Mby 
exchange. 


• 

Total 


1 


ARGENTINB REPUBLIC. 

R. C. Kirk, miuister 


$7,500 00 


♦225 75 


1100 00 


17, 825 75 




AUSTRIA. 

John Jav. minister 




3 


12,000 00 

i,8oaoo 


952 53 






3 


J, V, DeLaDlaine. Rccretarv of Icsatiou 








BELGIUM. 

J. Ti. Jones. miiilBtor 










13. 800 CO 


952 53 




14,752 53 






4 


7, 500 00 


560 51 




8,060 51 




BVLAZUm 

H. T. Blow, late xniniiiter 






5 


7.400 00 


446 02 


155 10 




6 


J. R. PartTidffe. mlniater 




7 


Clinton Wrleht, nharcrA ..^... 


4,235 43 


50 00 








BOUVIA. 
L. Uarkbroit. minister 








11, 655 43 


496 92 


155 10 


12,307 54 


f) 


7,500 00 


S26 40 


256 50 


7.082 00 









BEPOBT OF THE 8ECBETABT OF THE TREASUBT. 



109 



A. — SUUemeni oj the expcRMt of all minionB abroad, j'c, — Continned. 



1 

I 

1 
1 


Miwion. 

• 


Salary. 


ContingeQ' 
clea. 


Loss by 
•exobango. 


TotaL 


CHILL 
J. P ItonL Bintstrr 


15, 434 78 
497 23 


$tt3 SO 
218 90 


1116 66 
25 00 




J C CaWi'^rP. »?tinir minWt^r -. 








1 

• 


5,93:i 06 


332 70 


141 66 


96,406 43 


11 

1 

13. 

i 

14 

Vj 
lo 


CHTCA. 

F. F. Low. miniflier 










:i W. WQliamiL aAcretanr of lenti4>n 


4,739 01 




636 31 


5^575 32 


COLOMBU. 














COSTA BICA. 

J H Blair minister ^.- 










7,500 00 


Sin OS 


431 83 


8,301 es 


DBOCASX. 


3,444 39 
6,073 37 


130 61 
350 09 








05 60 










ECDADOB. 
It It Xffln« minlfitnr . ....... ^^ 


0.517 66 


380 70 


05 60 


9,003 08 


n 

1? 
1) 

9 


7500 00 


703 01 


935 14 


0.138 OS 


FBAXd. 
Ti 1* 'Wanhhanw. minintf^r 




17,500 00 
S. 650 00 
a, 000 CO 


3,738 05 
33 07 


89 07 
30 43 




W. HoAiMB. nMTrfttarv of lofFstiflfi ,,.,,, 




V If/wnw •■kiiiiAnt fiM*rAt:Arv ttt lAfatJnn 




«# _. , . . -^ .. -.^ . 








1 

1 




33,150 00 


3,771 03 


59 49 


85,080 51 


Gmtgb SsBcroltv minister. 


13,000 00 
3,030 63 
l,ti00 00 


3.160 37 






Alexsiidf r BliasL' M^retarr of le2rstio?i 






XirhnlM Fiah •■•IntAiit rnvratarr nf IfH^tinn 








1 








1 

1 


16,850 83 


3.160 37 




10,011 30 


' tft«^k<W MSWAYV 




S4 

K 
27 


J L IfMlf^. latft miniirtor ,. .... 


7,836 09 


1,333 58 






R. C Sclieiick miniBtctr 






B. llocui. atcretary of locution.......... 


4,556 68 


3,044 11 






If. WiH>4Bali, naalBtant ncrotnrr 


















13,383 77 


4.8C7G9 




16,650 48 








9 
90 
31 

a. 
1 

33 
31 


C "Km Tockvnnan. lats minlitcs' 


7,500 00 


360 43 


6 46 


7,766 88 


nrATUALA. 


11,350 00 


683 90 


04 53 






IS; 038 43 


nxWATUS BLASSS. ' 


7,500 00 


10164 




7,60164 


BATTI. 

F J} llawtrtt ipfnfvttr ..... 












B0XDUBA8. 

nfarTitavter, iniiiittnr 














J 




ITALT. 

(rttm p. Vartb. minl<it4r . ........ ^ ,. 










13,000 00 
1.800 00 


461 48 


4144 




G. Wl Wort^ aecretarr of lesration 












1 

1 


13.800 00 


461 48 


41 44 


14.308 08 


33 

r 


JATASr. 

C K, PcTjftTiff. miniMf - -, T 


7.404 88 


638 45 


476 36 




^ L- C. PrtTtman «MM>n<1 inicrvreicr ^t- 




J.C HeDbazn. interoroter. -.... 












IJlilBIA. 












7.404 88 


638 43 


476 36 


8,510 68 


38 


068 68 


• 




068 68 













110 



PAPEfiS ACCOMPANYING THE 



A.-^StaUmmt qf ike ca^MtiMt qf all mi$»ioH$ ahroadf ^.— Oontlnaed. 



Ka 




Salary. 


Contingent 
cies. 


Loss by 
exchange. 


TotaL 


.10 


MSX1C0. 
Thomas H. Kelson, minister 


119; 000 00 


11.887 56 






40 


P. C. Bliss, secretfuy of lejSfttion 








K1kTHRRT.AXns. 












19,000 00 


1,887 56 




113,887 36 






41 


Ilngh EwinpCi late minister 


3, 749 18 
6,888 58 


199 80 
313 96 






42 


C. T. Gorhiun. minister 


•5 39 






NICARAGUA. 

CX.IUotte, minister 






10, 630 76 


435 76 


539 


11.079 91 


43 


7.500 00 


491 96 


.....A. 


7.99196 




PAILA6UAT AND URUQUAT. 

J. X.. StAV(>ns. vnipisterr . . ^ . . . r , . . , ^ t .', 


44 


11,714 48 


966 43 


491 43 


13,473 33 




FBRU. 
A. P. HoTov. late minister 


45 


9,600 00 
8,085 00 
1,500 00 


109 13 

194 24 


93 01 




46 


Thomas Settle, minister 




47 


H.M.&ent,aecretary of legation , 

PORTUGAL. 

C. IL Lewis, minister 










, 






7, 085 CO 


996 36 


93 01 


7,474 37 


48 


_ _.^ — 
7,500 00 


337 96 


19 59 


7.836 85 




RUSSIA. 

A. O. Cortin, rainiRtor 


49 


13,000 00 
1,800 00 


972 59 






50 


£. Schuyler, secretary of legation 








SALVADOR. 

A. T. A. Torbcrt, minister 










13, 800 00 


913 59 




14,772 59 






51 


7, 500 00 


03 00 




7,593 OQ 




BTAIX. 

D. E. Sickles, minister •. 




53 


12.000 00 
1,800 00 


6, 543 G3 


911 83 




53 


A. A. Adee, secretary of legation 






SWEDEN. 

C. C. Andrews, minister 










13, K).) 00 


6 :A3 C2 


911 83 


21,255 « 


54 


7. 500 00 


388 00 


319 66 


8.907 75 




SWITZERLAND. 

n. Kublee, minister 


55 


7,500 00 


390 37 


94 31 

45 35 

fc5 70 


7.984C3 




turket! 


56 


2, 3?4 51 
8. 0:a\ 32 
3,000 00 


933 83 
1,773 C9 




57 


W. Mac Vcai:h. late ministT 




58 


G. P. Ilrowu, secretary of lc;ration 






VENEZUELA. 

J. K. Partridpe, lato minister 









13. 440 H3 
1. 80G Go 


2. 707 52 


131 11 


16.2^9 46 


59 


• 






CO 


W. A. Pile, niiuiHtcr 










* ALEXANDRIA. 

G. n. Bntlcr, consul ;;cneral 












1, 806 G5 






1.806GJ 








61 




1, 244 64 




1,244 « 




TANGIER. 

F. A. Mathews, consul 


, 


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


62 




800 00 




fiOO 00 




TUNIS. 

Gcorgo n. neap, consnl 








m 




G24 30 




C24 30 




TUirOLI. 

M. Vldal, consul 








64 




746 79 




74€ 79 




UNITED STATES DANKERS, LONDON. 

Caring Bro's & Co 










304, 729 04 


34, 722 8(; 


5,G96 82 


345. 14« 7.! 


05 








437,100 83 




Grjnd total 
















7B2,25b» 













BEFOBT OF THE 8BCBBTABT OF THE TBEASUST. 



Ill 



S, naalMirsvBtoflatoBhilster. 
T Sttaiy wkile afetDW •• cbars^ 
% IbcIwKv oC tnasU to pocL 
Tr Saliiy white a at tu i 
IT AcnvBU iaeoBpleta. 
li. SdbfT wkilo ia «hMge of 
U naal fteoooat of Uto mfaiitfir. 



16. SalmiT for trudt to poet and iiuiraetkMia iiK 

dnoed. 
SES. Vo •coonnts reoelTcd. 
31. No acoooDta reeeired. 
39. Ko •oooiuiU reeeiTed. 
56. Tiaal aeeoimt of minister. 
50. 17o acQoanta received. 



wf comndmrmUrkBffemy amd Iom iy eactimugefgr ikeJUeal year auUng Jwne 30, 

1871. 







■A 



• 

»■» 



DaTofUtaad*. 



Eauria. 



Brsrat 




♦ • 



4? 



<» 



r«rk 

Calcotta... 
CapeToirn 
Ci& 

r 
(' 
TApeHarticxi. 

ClHfllUU 

CaBao 

CI 

C<7)on. 



C. 



D. 



'*• FortErie 

• Fnrhal 

M r»vil 

'•' Tvathnw 

^i f^vkkf«rt'On-tJie>3iaiii. 



T. 



6. 




•3,083 40 
1.667 10 
S,7e7 85 
1.000 CO 
5,135 00 
3. 500 00 
3,000 00 
1.000 00 
541 67 
«,000 00 
8,500 00 



OO 
2» 
04 
46 
42 
00 



8.000 
1.018 
8,7e8 
1.541 
582 
3,0.K) 
4.000 GO 
8.461 9o 
1,000 OU 
6, 8CI8 09 
3.000 (0 
1,924 42 
1,500 00 
4.412 13 
3,512 93 
4,000 00 
4.000 0*3 
3,333 30 



U iilM^fW. 



68 

69 
00 
42 
00 
00 



8,304 

5,819 
1,000 
1.683 
3.000 
1,000 
1,000 00 
5,315 09 
1.872 28 
8,000 00 
500 00 
3.804 35 
2.000 00 
3,000 00 
8.201 61 
1,000 00 



8,000 00 
8,000 00 
4,404 47 



1,7M 39 



3,053 SO 
1,624 09 
750 00 
3.500 00 
4,230 00 



l.<i00 00 
3.200 00 



|S7 71 



3,748 43 

1,819 16 

^323 50 

67 07 

1,033 67 

81 OC 

890 61 

583 85 

8,533 74 



I" 



U,995 

195 

8,689 

218 

439 

3,076 

6.864 

209 

1.022 

4,000 

238 

8 

371 

16.706 

7,529 

12.002 

17,729 

6,141 



I 



38 
44 
85 
42 
11 
50 
00 

;9 

59 
40 
94 
27 
5:1 
00 
00 

50 
50 



I 



I 



1.312 10 

7, 113 70 

403 94 

425 93 

522 30 



1,798 85 
1.017 20 
9,311 51 

363 41 
8,619 84 
5,576 25 
1, 248 89 
3, 742 23 

330 02 



#186 83 
89 48 



13 96 
377 80 
275 67 



80 57 
7 00 

79 3v-* 
609 



36 09 
109 12 



897 88 



56 81 



89 13 



9 09 



SO 41 

27 20 

Ir^ 78 

lUO 00 

4K 75 

5C2 94 



277 83 



7.067 33 
8.29f 78 


3 18 


5^619 00 




341 95 

4,815 75 
97 83 


53 46 




510 13 




930 67 
2,709 23 

1.531 19 


374 90 
80 84 



11, 752 39 



PAPBB8 ACCOUPASTIIfa TBB 
B. — SlalcBtent <tfc«iuut(w »aXaria,feet, fe. — CoDtiouBd. 



KlncilMi. Jamaln... 



ixsr 



«rHII«-Dpm-T)'iw , 



Ohio* axid TniijDIo.-- 



T.OOOM 

ILOOOW 
I.OWIIW 
3. Ill 49 
S.3IKIU 
9.0KK 



i.neet 



s,a»gi) 

KOOODO 



aiswoo 



M3M 

1.000 00 



3,t)6TO0 

nso 






IMOD 


,£3 






39 X) 


nn 








113 M 


■.XD» 

i.moT 


a« 



REPORT OF THE SECRETARY OF THE TREASURY. 



113 



5* 



u 
:ii 
us 

IS 

M 

m 'a 

IP 

\0 

Hi 
\ti 
to 

144 

ir 

iM 
us 






HI 

iM 



B. — <Staleflicii< ofcontular 8alarie»,fee$, fc. — Contioaed. 



Conanlato. 



1?l 



l** 



M 



le3 



Prince Edward Island 
PoKtSnid 



B. 



£i9de Janeiro 
Grande . . . 



St. 

:^ 

St 



John*a«K.B.... 

PeteniMirff 

Panl de lioaado. 



DaniDj^ 

CaUurine's 



so de Caba 
Joan, P. R... 
C'.V... 



M 



Saa Joan del Norte 
San Jaan del Sur .. 



SLHdeaa 
SLJoka'a, Canada. 



> Serctellea 



T. 



deCnba 



Triyeil. 



Tahiti 



.n Tuk'alalaBd. 



V. 



T: ToaCina 



W. 



Y. 
Z. 



m Apsta to exanine cwHwlar allkira. 



Salaries. 



11.004 63 
l.«14 13 

1,7184 17 

S.OCO 00 

4,347 35 

750 00 

2,040 04 

4,748 75 
3,000 00 

750 00 
4,347 82 
2.007 41 
1,500 00 
4. 178 34 
3,540 45 
2,9-:21 19 
10, 04d 62 

812 50 
2.0U3 00 
8,000 00 
1.500 00 
8,000 00 
3,500 00 
2,000 00 
2,000 00 



Feca. 



1,143 53 
1,000 00 
1,500 00 



1,500 00 
7,459 68 
1.467 03 
6,000 00 

1.415 76 
3,456 50 
2.000 00 
1.813 86 
4.500 00 



•898 S3 
89 80 

913 00 

2,216 30 

5,604 99 

483 63 

1,785 25 

8, 441 24 

708 00 

47 91 

1,968 17 
384 93 
101 73 

5,558 50 

1,127 84 
649 10 

9,023 69 

41 71 

646 75 

3,018 23 
10 00 

1,533 78 
275 46 
363 81 
422 IS 



Lossbj 
exchange. 



823 53 

172 00 
679 06 



3^000 00 
867 66 
500 00 
1.081 58 
5.479 50 
2.000 00 
3.500 00 
2,579 04 

750 00 
3,000 00 
2,314 95 

375 00 
3,500 00 

1,500 00 
1,691 56 

2,390 10 

4,099 90 
1,000 00 

11^587 82 



1.452 50 

21,293 50 

58 78 

7,412 40 

906 18 

600 

1,663 93 

297 95 
2.742 35 



950 

190 70 

346 89 

ft9 61 

7. 112 00 

41 42 

14,005 00 

€06 66 

470 06 
2,141 60 
5.873 23 

113 46 
2,238 04 

8,035 25 
934 75 

177 35 

7,448 7S 
233tt 



I 



#17 08 
88 23 

5 63 

16 53 

91 04 



32 06 

323 

160 68 



89 80 
40 63 



83 51 
60 33 



78 43 



726 

98 11 

71 01 

331 01 



46 35 

"a'ii 



80 71 



103 57 



371 46 



31 44 



10 91 
93B 




310 16 



97 03 



T«til im rvceirrd 1639; 956 93 

nhrirs paid $473^96] 99 

kM Vy exchan^ e,7?l M 



Kxeeai of fees orcr aalarics sad loM by csehaafB. 

8Ab 



)^ 



114 



PAPERS ACGOMPANYIKQ THE 



BEHARKS. 

1. From April 1, 1870, to September 30, 1870, aad indaaive of salary lor tnuulk 

5L IncluBive of salary for transit. 

3. iDclnsiTO of salary for transit. 

5. iDclasive of oonsular agency. 

a Prom January 1, 1^0, to December 31, 1870. 

14. Inclosivo of salary from April 1, 1869, to July 13, 1869, and for transit. 
16. Botnms incomplete. 

18. Indaaive of consular agency. 

19. Inclusive of salary of consular clerk. . ^ ,,« ...... 

M. Indnsive of allowance to H. R. Helper, per act of July 7, 1870. 
23. Inclusive of salary for instruction period and transit. 

55. Inclusive of expenses. 
W. Inclusive of expenses. 

Sn. Incluaive of consalar agency. 
98. Indnsive of consular agenoles. 

29. Inclusive of expenses. 

30. Inclusive of salary for instruction period and transit. 

31. Inclusive of salary for instruction periods. 
33. Inclusive of salary for transit. 

37. Inclusive of salary for instruction period and transit. 

38. Inclusive of salary* for instruction period and transit^ and fh>m Soptember 1, IMA. 
41. Indnsive of salary for transit. 

44. Indnsive of consular agency. 

48. Indnsive of expenses. 

49. Inclusive of consular agencies. 

50. Indnsive of consular agencies. 

, 51. Inclusive of salary for instruction period. 
54. Inclusive of salary of consular clerk and for transit. 

56. Inclusive of salary, while awaiting exequatur. 

60. Inclusive of part of pro\ious year, lletums incomplete. 

63. lodusive of consular agencies, and salary for instructions and transit 

63. Inclusive of salary of consular clork. 

64. Inclusive of salary for instruction period and transits. 

67. Inclusive of salary for instruction period and transit. 

68. Inclusive of salary for instruction period and transits. 

70. Inclusive of part of last fiscal year. 

71. Inclusive of expenses. 

73. Inclusive of salary for instmotion period and transit 

76. Inclusive of consular agency and salary of consular clerk. 

77. Inclusive of salarv for mstnictious, transit itod awaiting exequatur. 
79. Returns inoomnlota , , , 
81. Indusivo of salary for transit awaiting exequatur, and of consnlar clerk. 

83. No salary settled since January S4, 1|71. 

84. Inclusive of oxpienses. 

85. Inclusive of consular agency. 

87. Inclusive of reports for 1870, part of 1809 and 1666. 

88. Retarns incomplete. 

93. Indusivo of consular agencies. 

100. Inclusive of consular agencies for 1869, 1870, and 1871. 

101. Inclusive of salary for instruction period, transits, and awaiting recognition. 
104. Inclusive of consalar agendes. 

106. Inclusive of salary for Fostruction period and transit 

109. Expenses for clerK-hlre and offioe-rent ; suspended by Department of State. 

111. Settled to December 31, 1870. 

114. Inclusive of returns ttom January 1, 1870, and salary for transit 

115. Settled to January 16, 1871. 

118. Inclusive of salary for transits and inatruction period. 
121. Inclusive of consular agencies. 

124. Inclusive of oonsular agencies. • 

125. Inclusive of oonsular clerks' salaries. 

126. Inclusive of first and second qnartM's of 1870. and sabff^ for instrnctlon period. 

138. Inclusive of salary for instruction pcrio<l ana transits. 

131. Accounts for second quarter of 1871 not received. 

132. ladosive of part of 1869, and salary for transit 

133. Inclusive of expenses, and consular agencies. 

135. Accounts for second quarter 1871 not received. , 

136. Inclusive of salary for transit, and awaiting exeqnatar. 

137. Induslve of salary for instruction period, miusit, and awaiting exequatur. 

139. Inclusive of expenses. 

140. Indnsive of salary for transit 

141. Inclusive of salary for instruction period and transit 

142. Inclusive of oonsular agendes fVom July 1, 1869. 

143. Indndve of salary for Instruction period. 

144. Indnsive of saliuy for instruction period and consalar agency. 

151. Noretnms. 

152. Inclusive of salary for transit 

153. Accounts settled to December 31, 1870. 
155. Returns included in report from Montreal. 
157. Inclusive of expenses and consnlar agencies. 
IliO. Incla^ive of salary of consnlar dcrks. 

160. Indosive of returns since December 3, 1868. 

IGl. Indnsive of salary for transit 

1G3. Inelnsive of salary for transit 

1C4. Inclusive of consular agencies. 

165. Suspended by direction of Department of State. 

167. Accounts for first and second qnarters 1871 not received. 

168. Accounts for first and second quarters 1671 not roooived. 



BEFOBT OF THE 8ECEETASY OF THE TBEA8UBT. 



115 



ItJL 

in. 

IM. 



larlwlr* wt iwtoiai ftwm Ortobcr 1. 180B. 




October 1, IbTO. 
to April 17, 1£71. 



Oneaeeoont nwpeiided. 



B \.~^Fffmi\tm m om meemmi of tmmdr^ appropriation from Julg 1, 1870, to JmrnodO, 1871, 

m§ tkottn hg mdJmttmentM wuide im tkU ojfiee. 

For iatmirKen to the eootolAtes in Cbioa, Japan, and 8iani 96,896 37 

Tor lAlanea of the manhmli of the consular coorta in Japan, idclnding that 

at NafBMki, am! in China, Siaxn, and Turkey 7,917 31 

Tor ivot of priioos for American con victa in Japan, China, Siam, and Turkey . 13, 030 14 
For e x pe o ag a <»f the eonanlatea in the Turkish dominions, namely : Inteq>re- 
tcrm, fiiarda, and other expenaea of the consulatea at Constantinople, 

8aj ma, Caodia, Alexandria, Jemaalem, and Beimt 2,094 41 

For cxpenaei of cemetery at Ac^mlco, Mexico, and loas by exchange thereon . 1,030 00 



tkBwimf tke wmomni expended fry the conMular oficert of the United Statetfor the 
rdktf ofAmeriemm ieawin , the wkomeif reoeited bg oaid ojjicert for extra wageo, tf-c., and tk4 
Um hf erekamfe imemrrod bg them in drawing for Maaeet da« thtMy during the lUcoi wear 
• /ne 30" 1870. 



XcwZMdaad 



Expended. BeoelTed. 



1713 fid 

101 IG 

3 45 

9i 75 

S16 98 

3 47 

55 Ci 

e 00 

9!»C5 

00 



1 



68 ra 
Wi S4 

75 17 
1.493 «8 
1,000 43 

40 :n 

22 09 
47 46 
11 64 
37 67 



6j6 10 



3,864 13 

6 CO 

1,005 65 

WIflO 

6 75 

113 99 

103 35 



13 30 



1,049 99 ' 

376 13 
S.4i« SiO 
147 63 
5 76 
573 44 
146 17 , 
163 13 I 
35 97 ' 
1,«»46 t 
l,8»SI I 
MOO 

SI 



1,611 00 

SkStie 



exrhanipBi 



•48 66 



f8 30 |. 
87 13 ' 



36 00 I 
74 99 ! 



I" 



74 60 

95 00 

375 H3 



4t« 64 

813 00 

44 00 

» 70 

31 57 



H8 39 . 
35 00 ' 
9(W 10 < 
1.653 S3 . 
3,406 SO .. 
35 59 '. 
109 34 i 
944 30 . 



105 00 

709 ao 

46 36 
16 08 



I 



17 96 
603 09 



516 95 
IX 00 
947 96 



SI 95 



115 06 



194 97 
100 09 



4,\«l«l 



17 07 



S3 15 



553 
88 64 
l3 7Si 



6i 



37 09 



11 30 



16 01 



95 13 



790 



116 



PAPEES ACCOMPANTINO THE 



C. — Statement $howing the amount eocpended by the coneular officer§, jx, — Continoed. 



CoDsaUte. 



K«na^wa 

KinKStoo, Jamaica 

La Pas, Mexico 

Leffbom 

Lelth 

LiTerpool 

London 

Malaga 

MalU 

ManchMter 

Manilla 

Mansanillo •.. 

Maranbam 

Maneillea 

Matanxaa 

MiMiritiiia 

Mriboame 

Memina 

Minatitlan 

Montovideo 

Nantoa 

Naplea 

Naaaan, Bahamas 

Ifewcaatle-npoo-Tjme 

Nice 

Panama 

Para 

Paramaribo 

Paris 

PayU 

Pemambnoo «. 

Piraeus. Greooo 

Puerto Cabello 

Qnebeo 

Riga, Russia 

Rio de Janeiro 

Bio Grande do Snl 

Rotterdam 

flan Andrea 

Santiago, Verde Islands 

Heycbeues 

Bhangbai 

Sbeflleld 

Sierra Leone 

Singapore 

Smyrna 

Southampton 

Saint Catharine, Brasil 

Saint Helena 

Saint John, New Brunswick ., 
Saint Thomas, West Indies. . . 

Rtockboln 

Swatow, China 

Svdney, Australia 

Tabasco 

Tahiti 

Talcahuano 

Tanpico , 

Teueriflb 

Trieste 

Trinidad de Cuba 

Tumbrs 

Turks' Islands 

Valencia 

Valparaiso 

Vera Cms 

Victoria, Vanoouver's Island 
Zansibar 



Expended. 



1. 



•86 00 
939 04 
237 03 



8. 

a, 



4 60 
116 03 
325 29 
919 21 



1. 



21 06 
539 8G 
119 25 
139 75 
604 30 
170 62 
5f^ 04 
374 45 
50 00 
57 50 
399 7d 



13 S2 
,701 26 

48 4) 

34 20 
486 50 

24 10 
133 08 

52 21 

229 89 

093 00 

8 36 



1, 



1. 



14 00 
283 21 
630 18 
545 05 

66 84 

12 65 
226 87 
103 00 
655 20 

17 42 

65 90 

805 46 

120 95 

68 04 

13 13 
291 48 

10 40 

430 39 

19 81 



1. 
5, 



131 42 

91 00 

815 09 

829 72 

10 00 



107 4t 
58 00 

204 25 
75 24 
36 30 

,483 57 
19 50 

230 00 

249 85 



61,429 29 



Received. 



$36 00 
4 86 



20 00 








3,073 55 
30 00 






135 00 
36 36 


204 94 






113 60 


14 41 







153 00 
405 32 

92 25 
350 66 

20 GO 



176 88 
37 50 



805 00 
12 50 



440 00 
542 85 



320 18 



212 09 



115 10 
110 00 
84 00 
166 40 
H14 67 



86 85 
300 SO 



30,729 56^ 



by 



exchange. 



110 14 



65 97 



12 97 
1 66 
1 19 



23 71 

61 49 

1 00 



IS 61 







1,050 64 




19 41 






90 00 




508 47 
















10 55 




S3 75 








306 00 

1,439 00 


1«2 71 






17 00 


• 


178 11 




53 42 




100 00 








915 46 




491 83 









45 S6 



883 91 



RXCAPITI7LATI0N. 



Tbtal amount of expenditures and Iom by axchanga j. fOi^SlSM 

Amount of extra wages reoaired 30^191 9i 

of dlabarMBMBtt OTor raeelpti 31,90 M 



SEPOST OF THE 8ECHETARY OF THE TREASURY. 117 

f tlktmim§ fft0 mmommt rrfMtded dtisentj teameii, or their rtprtfentatirt^^ direciJif 
fitm tkt Umiiii Skitm Dnnumrgt the $rrrrat 9dma hacii^ been previoutlg paid tkereiH bg 

Ufimf ikeJUemi gear emdimg Jume M), 187 1. 



William Edwmrd lUeArdle, aemtiiAn, estate of |25 22 

A. IX Barbe, pttjmuMter United Stotes Navy 99 28 

ftulflflMNi VtrimMii^ aemman^ eiitmte«»f 5 32 

Hforft W. (Yeeniaa, aeaiiuiii, eiitAt« of 66 67 

EdviB Morry, nuumgin;; owner nchooner "Maria Hall '^ 100 03 

Jobn rarey, |iayioaat«r Unite<l States Navy 859 83 

KrBBria ItaoKlierty, aeaiumn, esUte of 91 80 

fWvffite W. Beaman, paynuuiter United StatcM Navy 117 63 

William H. Smyley, late commercial agent, deceased 1, Ki2 46 

L. W. BradleT, aeaman* esut44 of 97 92 

Bubcft W. AileimiaymaaCer UuitMl Sutca Navy 12 27 

Philip E. O'RrUly, eitiien, estate of 316 37 

Jamm & BfcKMU aeamao, catat« of 23 25 

J. IC SrhBaolTer, aeaman, estate of - 77 59 

FetOiiiaod BUoeke, owner of ahip " WilUam Frothingliam "" 22554 

Henry M. Mrade. paymaster United States Navy..: 37 96 

Tboaaas Edwanls, seamao, estate of 112 00 

Ckarlrs Wheeler, teamam estate of 32 00 

A. G. Grv^ey, paymaster United States Navy 28 54 

^l (alias Frank) Sylvia, seaman, estate of 179 18 

Total 3.640 86 



I kp a ttm aai aeeomuU reeeired amd eeUUd for tkeJUcal gear ending Jane 30, 1871. 

State Department : 

Enrssesofroivertal Exposition at Paris $4,506 18 

PnUMhiag biws in pamphlet form 89,772 18 

pMMr-ffvadiaa and packing 2,903 79 

Extra rierk-hire 12,816 65 

C«pprr-plale printing, books, maps, d:e 3.t^2 70 

Resrae of American citicens from shipwreck 4,5:i4 25 

Etpsoaea oader the neutrality act 5,779 22 

r. ftimitars, A-e 5,000 00 

and esprnsrs <»f British ami American Joint Commiasiou \f*^ 007 22 

aiMirr eoiivention between the United States and Pern / 54, 188 00 

Bay and Paget Soond indemnity 325,000 00 

It espensM of foreign intervouriM* and misbions abnmd. $54, 877 62 
t, ^ipcoTed by Department of State 20,556 44 

75, 434 06 

hook% ottoe-rent, Ae., of constils 41,884 66 

^ appctoTcd by Department of State 72,340 45 

114,225 11 

716, 019 * 

Intarior Department : 

of taking Ninth Census $864 9^2 56 

of taking Eighth Census 33,:i94 TS 

In Colorado CO 00 

and other expenses of Patent Office 117,4a'> 16 





photagraphing, Ac., of I'atent Office 34,Hj3 20 

tn4 distribotittg documents 7,088 24 

of the slaT»>trade I,5rt9 97 

1.059.:i2:) 94 

Faat-OOcv Department : 

Ae $58,5,-3 50 

icsprasea* 3.7:w 75 

of Foit-Oace Department building 10,000 34 

72,322 6H 




svprasn vrre iacorrtd Vtfoia July 1, ir:^ 



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REPORT OF THE SIXTH AUDITOR OF THE TREASURY. 

Office of the Auditor of the Teeasuby 

FOR the Post-Offioe Department, 

October 13, 1871, 

Sir: I have the honor to submit the following report of the basiaess 
operations of this oflSce for the fiscal year ending June 30, 1871. My 
forthcoming report to the Postmaster General will exhibit in detail all 
that pertains to the financial transactions of the Post-Oflice Department 
for the past fiscal year. 

The work performed by the clerical force of this oftice can be most 
clearly and satisfactorily shown by divisions, and I have therefore 
caused each chief of division to carefully prepare a synopsis of the work 
performed quarterly, so far as practicable, with a View to exhibit the 
steady increase of the business of this Bureau, an increase which must 
continue with the growth of the country, and the consequent extension 
of mail facilities. 

EXAMINING DIVISION.— DR. BENJAMIN LIPPINCOTT, PRINCIPAL CLERK. 

This division receives and audits the quarterly accounts current of all 
post-oflBces.in the United States. It is divided into four subdivisions, 
viz : the opening-room, the stamp-rooms, the examining corps proper, 
and the error-rooms. 

1. Tiie opening-room. — ^All returns as soon as received are opened, and, 
if found in order according to regulations, are entered on the Register, 
carefully folded and tied, and then forwarded to the stamp-rooms. 

The number of quarterly accounts current received each quarter of 
the fiscal year ending Juno 30, 1871, was as follows : 

Third quarter, 1870 27, 738 

Fourth quarter, 1870 28,092 

First quarter, 1871 28, 111 

Second quarter, 1871 28, 615 



Total 112,55 



2. The stamp-rooms. — The quarterly returns received from the open- 
ing-room are divided alphabetically among eight stamp clerks, whose 
duties consist in comparing the stamp statements of the postmasters in 
the accounts current with their own books, and the returns made to 
them from the stamp division of the finance oflBce, whence stamp orders 
are issued and receipts for the same received and forwarded to the stamp 
clerks. The returns thus approved or corrected are passed to the exam- 
iners. All accounts Irom ollices of the first and second class are passed 
through the various subdivisions of the office in advance of other returns, 
so that they may reach the chief examiner and his assistant with as 
little delay as possible. 

The number of accounts examined and settled by the stamp clerks 
for each quarter of the fiscal 3- ear ending June 30, 1871, was as follows: 

Thu-d quarter, 1870 27, 356 

Fourth quarter, 1870 27, 835 

First quarter, 1871 27,756 

Second quarter, 1871 28, 378 



/ 



Total Ill, 325 



REPORT OF THE SECRETARY OF THE TREASURT. 143 

3L The examining corps proper is composed of 17 clerks, among 
vfamn the returns received from the stauip-rooms are divided by sec- 
tkKiK each comprising sevend States or paits of States. Tlie average 
nonber to esch section is abont 1,700. After tbe examiuatiou of tbe 
acroants current and the stamp account, reviewing and refooting t]ie 
tfanHcript of mails received, and examining all vouchers belonging to 
that portion of the work, the balance is drawn on all accounts of the 
3d« 4th, and 5th classes. The retuiiis thus examined and completed are 
forvsnlcd to the registering division, to be entered u|M)n its books. 

Tbe onmber of accounts examined and sent to the registering division 
tat thm fiscal year ending June 30, 1871, was as follows: 

Third quarter, 1870 27, 356 

Foaith quarter, 1870 27, 835 

Fir*t quarter, 1871 27, 750 

id quarter, 1871 28, 378 

Total 1 1 1 , 325 



4. The error-rqoms contain 6 clerks, who review and re-examine tbe 
accounts received from the registering division, and forwanl to 
portmaster a copy of his account, as stated by him, and as audited 
and corrected in this office. 

The* number of accounts so corrected and copied for the fiscal year 
eodiDg June 30, 1871, was as follows: 

Third quarter, 1870 0, 308 

Foorth quarter, 1870 7, 730 

Fmt quarter, 1871 10, 110 

;Stcand quarter, 1871 7,106 

Total 31,320 



Each subdivision refiorts weekly to the chief examiner, and monthly 
tkruogh that officer to the chief clerk, the ]>rogress of the work, so that 
tkr c-UM*t amount of work done by each clerk is clearly as<*ertained. 

All vouchern n*lativc to allowances made by the Post-Oftice l>epart- 
mtnl for clerk bin*, lights, fuel, n^nt, stationer^*, &c., at iHist ofiices of 
tbe 1st and 2«1 classes, an* forwarde<l at the beginning of each quarter 
to the chief examiner and his assistant for examination. A statement 
IS thra prepand showing the vouchers received, the amount allowed, 
and the amount suhiH*nded when found to l)e in excess of the allowance 
On receipt of tlie retunis from the examiners these accounts are re- 
nrwcd« and the amount allowable addeil,aud the balance drawn by the 
duef examiner. 

The number of post-offices of the 1st and 2d classes which have 
reeriTMl allowances for clerk hire, rent, &c., was 335. 

The number of officers of the 2d class having an allowance for clerk 
hiTP ooiy was 159. 

number of offices having an allowance for clerk hire to assist in 
tbe mails (iudeiM.Mident of the number above named) was 

amnber of offices of all classes receiving allowances, and 
by the chief examiner, was 842. 

aooounta of the 335 offices of the Ist and 2d classes were 
bg the chief examiner and his assistant on the expense 




144 PAPERS ACCOMPANTINO THE 

register, and show quarterly the amount of voachers received, amount 
allowed, and amount suspended, copies of which were forwarded to each 
postmaster. 

Attached to the examining division is a corresponding clerk, whose 
duty consists in corresponding with postmasters relative to errors in 
their accounts current, and in making day-book entries, &c. • 

The amount involved in the settlement of the quarterly accounts cur« 
rent of postmasters during the fiscal year was as follows : 

Third quarter, 1870 $4,723,083 09 

Fourth quarter, 1870 6, 013, 104 08 

First quarter, 1871 6,300,715 05 

Second quarter, 1871 5,080,948 59 

Total .V 20,118,452 61 



The labors of the examining division for the fiscal year ending June 
30, 1871, have been fully completed. All accounts received in proper 
form have been examined* and passed to the registering division. At 
no period has the work been more perfect in all its details. Not only 
has there been a decided improvement in the preparation of returns b^ 
postmasters, particularly those of the Ist and 2d classes, but by judi- 
cious cha9ges in the office the efficiency of the examining corps has been 
greatly increased. 

BEGISTEBINO DIVISION— F. I. SEYBOLT, PBINCIPAL CLERK. 

This division receives from the examining division the quarteriy 
accounts current of postmasters, and re-examines and registers them in 
books prepared for that purpose, placing each item of revenue and 
expenditure under its appropriate head. 

Uiion this division 11 clerks are employed, and during the fiscal 
year the following number of accounts current was received, re-examined, 
and registered, viz : 

Third quarter, 1870 27, 342, involving $4, 723, 083 99 

Fourth quarter, 1870 27, 800, do. 5, 013, 104 98 

First quarter, 1871 27,992, do. 5,300,715 05 

Second quarter, 1871 28,412, do. 5,080,948 59 

Total 111,546, do. 20,118.452 61 



During this fiscal year, 5,287 circulars were sent to postmasters who 
had fail^ to render their quarterly returns. 

The number of changes of postmasters, establishment, re-establish- 
ment^ discontinuance, and change of name of post-offices reported firom 
the appointment office during the fiscal year and noted by the registers, 
was as follows : 

Third quarter, 1870 1^814 

Fourth quarter, 1870 1,907 

First qqarter, 1871 2, 530 

Second quarter, 1871 2, 443 

Total S,9H 



BEPORT OF THE SECRETAfiT OF THE TREASUBT. 



145 



The work of this division is folly up to the requiremeuts of the office, 
the quarterly accounts current received from every office having been 
rv^risteied to the 30th day of June, 1871, the footings and recapitulations 
;u^e^ and the books pre{)ared for the registration of the accounts of the 
quarter closing September 30, 1871. 

BOOE'KEEPEB^S PIYISION— JAMES F. MAaUIREy ACTINa PRINCIPAL 

CLERK. 

This division has in charge the ledger accounts of postmasters, late 
pn^tniasters, contractors, and late contractors. 

The work of this division is i>erformed by 14 clerks, viz : One princi- 
I>dl book-keeper, in charge of ledger of general accounts ; one assistant 
principal in charge of ledger of warrants and deiK)sits, cash-book, regis- 
ter of deposits, and all day-book entries on reports approved by the 
Auditor : and twelve book-keei)ers. The number of ledgers is 51, averag- 
i: z over 575 pages each. 

The number of auxiliary books posted every quarter is a« follows : 11 
> a^ers of postmasters' returns, 3i5 pay books, 8 journals, 3 registers of 
rostxoaster GeneraFs drafts, 1 register of warrants, 1 stamp-journal, 1 
f:d>h-book, 1 deposit-book, 1 Auditors draft-book, 1 money-onler transfer- 
rj>fa, 6 mail-messenger's registers, 6 registers of special mail service, I 
n>ute agent^a book, 1 letter-carrier's book. 

Ledgers of postmaster^ accounts. 



Sections. 


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accounts. 


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accounts. 


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4 
4 
4 
4 
5 
5 
5 
4 


3,475 
3,451 
3,567 
4,109 
3,7H2 
4,04S 
3,73*2 
8,525 


• 

789 




564 


« 


677 


♦ •••••• ••«••• ••••>• •••••* ••*■ •••«■• ••*• •««•«• 


783 




693 


■ 


1,034 
920 


m 


. 


699 






T.4^ 


35 


29,089 


6 159 









Ledgers of mail-contractors* accounts. 



Section. 


No. of 
ledger. 


Current 
accounts. 


Day-book 

entries 

journalized. 


Accounts 

journalized from 

transfer sheets. 


1 


3 
3 
3 
3 


1,412 
1.C30 
1,0j^ 
1,153 


1,024 
1,4H 
1,079 
1,7:^5 


8,440 


•• 


8,82?^ 


•* 


7, 4-2 


4 


7,841 






Tool 


12 


5,875 


5,856 


32,591 



The work of this division is in excellent condition, and fully up to the 
regulations of the office. All postings required to be done during tY 
ti^ica] year were completed in advance of the time allowed. 

10 Ab 



146 PAPEBS ACCdMPANYINa THE 

STATING DIViarOTI — WM. D. GTTNWISON, PltlNCIPAL CLEEK. 

This division has charge of the general acconnts of all the postmas- 
ters in the United States, each of whicli is stated and balanced quar» 
terly. 

The items of the accounts of postmasters at oOicea of the fli-st, second, 
and third classes, (from which nineteen-twentiethsof the revenue of the 
Post Offiee Department is derived,) aud at di'aft and dejiosit offices of 
the fourth and fifth classes, are obtained from the earliest reconls mmle 
in the office, the accounts stated and balanced within the nin«ty days 
Bucccetling the quarter to which tlio items pertain, aud are handed over 
to the collecting division " for copy." 

The remaining accounts ai-e stated as soon as the items can bo taken 
from the ledgers of the book-keeiwrs, and those which show debit bal- 
ances are reiwrted to the collecting division. During the past year, all 
acconnts showing credit balances of JIO or more to June 30, 1870, were 
also reported. 

Accounts of late iwatmasters are stated during the fourtli month after 
the quarter in which the change is reported to this ofSce, and those shov- 
ing debit balances of 41, or more, are rei>orted to the collecting diviKion 
" lor copy." They are again revised before the close of the sixth month, 
and those which then show such balances are handed to the collecting 
division " for draft." At the close of the eighth month, all, except those 
" suspendcil " for special reasons, aro fully stated and transferred 
" finally " to the collecting division. 

statement thowiag lie number of the ijeiieral acc<m»f» of me»ent p<ftma»lrr» i» charge of the 
tlating dirUion, for and duriHH the fiKal year ending June 30,1^1, and Ikt elatfijleatiom 
of their offlee*. 





Dnftofflav. 


DcpmltolBw.. 


Collrrtlon 


•ss 


¥ 


1 


State* ud TenitorlM 


1 


i 


1 

$ 


i| 


1, 
1^ 


1 


i' 


f 

1 




^ 


, 


an 




" 


ns 


M 


MB 






10 ; 4 


■'iiii 




KewYork.AtoS 


"1 ' 


31 


Kl 


ra 


i.eu 


w 




im 


Frnni]flnnb.AloR... 


•1 > 


JD 


im 


M 


i.an 


H 




%aa 






'a 


i 


3 
33 




31 


MR 

SI3 
I.0« 














*«• 






3 








9 


3M 


is 


901 








■ 






3 ."["': 






*!■ 








• 


19 

30 


8 
5 


s 


i 


MS 

las 

« 






>l 







1 i:::::::: 


'„ 








wm^'i^:::::::::::: 






i 





REPORT OP THE SECRETARY OP THE TREASURY. 
yuwiber of the general accounts of prencnt posimastcrSf 8fc,— Continued. 



147 



Draft offices. I Deposit offices. 



Collection 
ofHccs. 



Special 
oilicfs. 



and Temtaritt. 



1 -c 


Ji 


■ e . 


a 


«| 


« 


^ h 




! S-, 


^•3 




t*- 




1 



r:»l:.... 

• -»do 
. -.I... 



s 
« » 



1 






D 



a . 

-a 

i: 



c 



I c: 



s 1 



1 
1 
3 



1 
4 



IS 


Fourth 

c! 


3 


1X5 ; 


1 


35 


5 


07. 




31^ 


3 


04 


5 


4o 


3 


11 




24 



l# 



15 



6 



•:« 

> w Jtxwej 



7» 
8 



162 



64 ' 1,697 



13 
13 



I 



247 
75 












3 
9 







1 


7 


3 


33 


. 8 


163 



8.") 
23 



1,273 , 

420 I 



5 I 211 
31 • 1,184 



I 



641 



9 
9 



59 


7 


413 


72 


10 


768 


41 


15 


547 


11 


4 


479 



}l*r 



raia 

York, T to Z 



■«ir«» 



3 I. 

n. 

1 I. 
I 



1 I 



5 
4 

3 



-i>T:vAaia,R toZ — 



10 
4 



1 
1 
9 

e 



. i^.'^t. 



15 I 

12 ' 

1 



3 ; 
1 



14 

10 

3 



65> 

46 

36 



13 I 1,042 
13 I 355 



I 



495 



un*aVL 



*l 


1 


83 
3 I 


193 , 


33 


1,033. 


371 


15 


G03 • 


95 I 


18 


947 . 


103 > 


3^ 


80C 


1 ' 


1 


I'Mi 









5 

ir, 

7 
.> 

2 



ta 



C'2 
24 



4 

116 
60 



5 
C3, 
3*^ 
23 I 



41 
33 I 



61 

15 



51 
33 



t 



ss 



c 



sS I 



fl 

3 

o 



144 ' 

52 
112 
35 
6:» 
G.< 
24 
26 
4 



3.075 



2,033 


l,(»y7 . 


' '2,' 253 


22.-^ . 

1.:«17 . 

678 


• • > • • • 

2,473 


493 . 

93.-. ,. 

643 |. 
518 1 


*i589 


■ 1,160'. 
361 .. 
562 , 


"a," 083 


92 . 

4 . 

1,361 |. 

682 

( 


- • - • «* « 

"2,139 


1.148.. 

1,007 ;. 
138 ' 


2,288 



I. 



30,324 



\* 



' mntt shncimg the number of ckangetf and the condition of the general acconnts of late 
po9twuuter9f for and during the fiscal year ending June HO, Iff* I, 



klMT «f ^ ^"*gp— reported to this oAee weekly, dnr- £7^ ^ 
ins the flacal year ending June 30, 187L 



eg 


c 


* 


■ u 


' 1: 






3 

io 




:L 


0- 

1 '='^' 




il5 


ciS 


«^ ^ 


. c^ 




TotaL 


22- 1 


'S^ 


♦» tT 




' ° b 




t.5 - ' 




r 


. s 


X 


1 



^C9« 



I 



( Eakabliflfaed and re-eaUl>Ua]Md. 



.i 156 I 211 963 ' 329 
., 1,339 j 1,575 2,26*; I. -60 I 



549 : 403 



461 



999 ! 



A*^*- 



C Stated -nnaUv** 1,496 i 1,724 

< Stated to btrst datm aodited 



■ (• 



<-s 



stated to latest dates audited. 



903 i 70 I 



96 



3. 403 2. 912 



:>dia8B7 



brr of chanj^es classified ss established . 
~ (9.412.) and accoantseospended, (368.) , 
' of aeeooBta of laU* pnsbnaaters set- . 
daring the fiscal year. 



902 3,612 • 4,009 5.395 6.100 19.318 

2.no 



14. 



148 



PAPERS ACCOMPANYING THE 



MUcellaneouB. 



• 


1 


t 

So 


«» 


• 




§«^ 


«^S 


fm ^ 


"=^5 1 


l^nmber of credits, entries, See. 


crfe 


x*^ 


c-5 


^^ iXotal- 




'S*^ 


T *-* 


»* 


t. , 




c 


1^ 2 


«5 


• 


H 


& S 


CO 


Credits authorized by Third Asnistant Postmaster General, entered 


859 


545 


596 


549 2.470 


in stamp Journal and funeral accounts. 








Entries in stamp Joum^ and eoneral accoants, on orders from stamp 332 


376 


500 


1,356 2.i« 


clerks. 








T^ntries in dav-books 


147 


254 


146 


147 G!M 


LiCttora written— coiTt.sDondeiicG in snccial cases 


118 


15H 


140 


94 :^io 


CirculAfa sent in auRwer to lettora rocoived— snecial cases 


443 


528 


471 


262 1, 704 


Koports of failures to pay indebtedness, render returns, and to c^ualify . 


162 


131 


149 


151 a:ii 



The foregoing description indicates partially the amount of work 
done by the clerks of this division. The general accounts of present 
and late postmasters, in chttrge of each of the thirteen sections thereof, 
are in a very satisfactory condition, and fully up to the requirement^i of 
the routine of business in this office. 



COLLECTING DIVISION — ^B. J. EVANS, PRINCIPAL CLEBK. 

The duties of the collecting division arc to collect all balances doe 
from late and present postmasters and contractors throughout the United 
States. The average number of clerks employed is about eighteen, 
whose business it is to issue drafts on late postmasters and contractors, 
and keep a register thereof, to report to the Post-Office Department for 
payment all balances due to late postmasters, and keep a record of the 
same, to record all changes reported by the appointment office of the 
Post-Office Department, to record the names of postmasters becoming 
"late" during the fiscal year in a book kept for that puri)ose, to record 
and file away all drafts jiaid, to correspond with postmasters and con- 
tractors with a view to the collection of balances due the United States, 
to record and transmit such correspondence, to copy all postmasters' and 
contractors' accounts, and inclose the same in their appropriate circu- 
lars, to submit for suit the accounts of defaulting x)ostraasters and con- 
tractors, to receive, open, and dispose of all mails arriving at the office, 
to prepare matter for the Biennial Register, &c. 

It is proper to state, injustice to some of the gentlemen employed in 
this division, that their business involves a thorough knowledge of the 
machinery of the entire office, and much of that of the Post-Office De- 
partment, with which it is intimately associated, and that it necessitates 
a constant watchfulness and careful scrutiny of the various books and 
files from which the acC/Ounts coming before them for adjustment are 
made up. This is especially true of the gentlemen employed in corre- 
spondence. The number of letters written, for example, cannot ade- 
quately convey to you the amount of labor performed by them, as, iu 
some instances, hours of investigation are required, and day-book entries 
made, before an intelligible letter can be written in the case. Issuing 
drafts, reporting balances for payment, recording changes, also require 
and receive great care and close application on the part of the gentle- 
men intrusted with these duties. 

I have the satisfaction to state that the work of the division is fully 
up to the requirements of the Department. 



BSPOBT OF THE 8ECRETABT OF THE TREASURY. 



149 



AccMBto of pintautMten mad contrsctore. 



Xa 



Amoaut. 



«f KMaaMlcn bManloff UiU* dorioK tb« period fhmi July 1. 186r>« to 

. If^. iB cImuicp of divkiua i 17,010 .. 

M pnanmamPm heeaminc late «lariii}; the flacal ye^r : 

IJ— I Try rpdin^ SrplrtBbrr 3U, li^IO 1.M4 I 

Ourtrr rodiBX DMrabrr 31. 1^70 1.811 | 141.34.2 13 

^urtrr ^s«libK M urb 31. 1(<«1 :t,:iOc« l';ir>.4il<<» IH 

y«artf r rading Joar 30t Ur:i 8.306 , 131.e$e9 9^" 



eilO. 703 48 




mi twmtrwrUm ttet l rtd tram the pay divUion fur collection, npoo 



SA.07d I 510.014 77 



radiSK Sfp tc mber 30i. li<70 
cndiBje lire-ember 31. IdTO. 

fwAxnx March 31. mi 

cadiBcJone 30tU71 




«■ p t iiu t and Ute poctmasiers dorini; tho Ibcal year : 

enrflBc <^ pl «'i b er 30. 1 970 « 

fvdtaie Uecvmbcr 31. IcTO 

«&dli)« March 31. 1r>71 

•ndwf JottoSOt It^l 



49 I 



im 




^ Seplrailier 3C. 1 
eadlBK i Hy e m bt r 31. ItfTO 
eadiac Marrh 31. Itni ... 
J«Br3i,ltr;i 





Wc«NBio( lat« darlDf the flacal year ahowing balancea 
rajkt«<d Maira, aad cliwed by " aoapenae :** 

eadiac sw-ptmbir 30. Itf70 

#Mtar IN w Wt 31. liflu 

radiaf March 31. Ih71 

eaduif Juae 30, lti«71 



bernoiiii;; lat« dorinff the flacal year, ahowing balancea 
fkp VmiMM Sutra. Utnnd anctdWctable : 

radiatf Srpc«aibrr 30. 1*^0 t 

rwitec Ikrcmlirr 31. 1K70 

«MliaX March 31. Kl , 

•adiasiaae 30. liCl 





doe latr poatnaaterm and reported to the Poat- 
I fur pamrnt : 

f^pUttbrr 30. 1*00 

I»M^rtthrr3l.lr<70 

ia£ Marr b 31. 1K;1 ^ 

■ adin< Joar ^i. 1*^1 




aohaltiMt fur anlt 

railiac Hrptraihrr ». 1*C0 

radiag Iftnmnbrr 31. Ir^O 

•««lat Matrh 31. IKTl 

ina*30.1iCl 



1« ! 



161 

313 

1.039 

M» < 



17,887 08 
H.665 10 
4,473 Ti 
4.069 79 



23.094 75 



#110.315 90 
13(1. 764 20 
Hl.l»16 63 
lti:£.553 36 



4,065- 535,449 39 



•334 

4.3R6 13 
\ 743 Ml 
3.773 10 



13.338 73 



I19S64 

63 96 

131 45 

4 84 



385(0 



130.695 15 

10 30 

Xe»l 34 

1. 316 83 

35.543 41 



#13. ^33 00 
1:1. U37 60 
64. 073 76 
37, 177 39 



8,575f 117.110 65 



35 
30 
30 
17 



130. :a^ » 

15. 938 3C 
6. IIH 69 



93 



56. 473 I'l 



nref Tcd doring ttiA flaeal year : 

emdlog fkptemlMiT M, X'fJO '.1,505 

riHMilier 31, 1M70 M.IJCW 

llMcli3MH71 : W.JiM 

JaiM30,lc<71 riO,Of4 



)«3,472 



150 PAPERS ACCOMPANTDia THE 

Letters scat duriog the fincal year: 

Qnnner eoiling September 30.1«70 35,504 

Quarter ewling Ducember 31, 1 870 M, !71 

Quarter eodJDg March:)!, l^Tl Xt, ld4 

Quarter ending J uDe 30, li^l 36,711 

Totol 1*5. WO 

Letters recorded duriug the tiiiciil year; 

Quarter eoding September :KI, IriTO l,<>ld 

Quarter eoding December 31, 1(J70 1.3a5 

Quarter eDdiUR March 3l,la7I 9,517 

Quarter ending Juiie 30, 1S71 2.258 

Total 7.74a 

Letters written to pOBtmasters and others during the Gscal j-ear : 

Quarter ending Si^ptcmber 30, 1?70 1,086 

Quarter einiiiiBDeccmlwr 31, ISTO 1.31S 

Quarter ending March 31, 1871 1,683 

QoMter ending JuuB 30, 1971 1,6*3 

Total 6.736 

Accounts copied daring the fiscal year, and seutin their appropriate circnlan: 

Quarter ending September 30, 1S70 '4,668 

Quarter ending December 31, 1)^0 10,9!)6 

Quarter ending March 31, 1871 ll,«J3 

Quarterending JunnSO, 1S71 4,ST4 

Total 31, 8n 

Pages of pint nfHce " changes" reported hy the Poet Office Deputment dmlng tbe 
flscaiyear, reoorde<l in the chungo books ; 

Quarter ending Si'ptcmbpr 30, 1S70 1,914 

Quarter ending December 31, ltf70 S,a61 

Quarter emliiig March 31, Ifll , S,a» 

Quarter ending June 30, lt(7l »,9M 

Total 10,456 

Pages of Blao Itnuk nr Ijieiinial Begiater prepared for pnbUcation 1,696 

P.igiit of Htamp Jiiiimal added and recapitaUt«d: 

Quarter ending Seplcnihcr 30, 1?70 ISO 

Quarter ending DecemWr 31, 1870 47 

Qnarter ending March 31,1871 6* 

Quarter endiug June 30, liTl 64 

Total 313 

Pages of <lran register recorded : 

' Quarter ending fte|itend>er 30, 1970 GO 

Quarter ending December 31, 1[?70 66 

Quarter ending March 31, IbTl B8 

QuarU'r ending Jane 30, It^I 68 

Total M6 

Pagt'H of book of balances recorded : 

Quarter ending S..],r.i„l"'i :iii. i^O 146 

Quarter ending 1>.miii1.i ;ii.1870 15« 

Quarter ending M.niMi ::l, l-Tl MB 

Quarter ending J nnei30, 1^:71 180 

Total 680 



• 



BXPOBT OF THE SECRETARY OF THE TREASURY. 151 

rai|{M of lettcTwbooks recorded : 

Qoartrr c-odinf .Srptember 90, 1870 810 

^r ciMlinf; Drcember 31, 1870 889 

corfinic Marcli 31, 1871 1.047 

ending Jane 30, 1871 1,134 

ToUd 3,880 



ULW DIVISION— J. BOZXAN KERR, PRINCIPAL CLERK. 

To thiB divisioo is assi^ed the duty of preparing and transmitting to 
Depaitmeot of Justice, for suit, accounts of lato iK)8tina8ter8 and 
eoDtmctora who tail to pay their indebtedness to the United States upon 
the drafts of the Department. 

The namlier of accounts and accompanying papers prepared for suit 
dnrin^ the fiscal year was as follows : 

In tlie thinl quartet of 1870 23 cases, involving $20, 5U5 98 

la the fdHirth quarter of 1870 20 cases, involving 13, 859 88 

la the tirnt quarter of 1871 30 cases, involving 15, 928 36 

la the second quarter of 1871 17 cases, involving 6, 118 69 

Total 92 cases, involving $56, 472 91 



Xiuaber of judgments obtained during the fiscal year 1871, 

as reported by the Department of Justice, was 166 

AaMWBt of collections, including interest $46, 204 30 

All accounts received from the collecting division have been prepared 
for sait and transmitted to the Department of Justice. 

FOEEIGN MAIL DIVISION.- -ISAAC W. NICHOLL8, PRINCIPAL CLERK. 

TbU divitdon has charge of the postal accounts with foreign govern- 
lA. and the accounts with steamship companies for ocean transpor- 
of the niaiht. 

#/ mcnmmU of each rommtry §ettUd durintf the /seal yeoTf and amomite inrohed. 



v.M^ ^ MiMMt.^ Xambrr of qnar- 



rcM#<d Kuic4(«B Flv«».. 

YflTiki^rkA* Tfttan* Two.. 

rra*r»f 

Threw. 

Fn«».. 

^v.tjrrt«Ci4 Vivr . 

lial^ Fi%'©.. 



AmoanL 



ei. 301, 099 44 
431,73S47 



12.301 O 
30. 316 91 
00. bit M 
3t>,4e0 41 



ammMm sfv rrctet^trd and rrady fnr M>tttriBriit to datr. 

9 4ni|«rf4 by tuMAemkm Drceiubrr 31, hM. Thrtc ac< ouau remain ouMtUod ; thtj are, how« 
mmtd amd tttdy tm telUriBnit. 



150 PAPERS ACCOMPANYING THE 

Letters sent daring the fiscal year : 

Quarter ending September 30,1870 35,504 

Quarter ending December 31, 1670 :M,1T1 

Quarter ending March 31, 1871 39,1';4 

Quarter ending June 30, 1871 36,711 

Total 145,:.70 

Letters recorded during the fiscal year : 

Quarter ending September 30, 1870 l,fil>< 

Quarter ending December 31, 1870 , I.UTm 

Quarter ending March 31,1871 2,:.l7 

Quarter ending June 30,1871 2,*25i' 

Total 7,7« 

Letters written to postmasters and others during the fiscal year : 

Quarter ending September 30, 1670 1,0SC 

Quarter ending December 31, 1870 1.3ir> 

Quarter ending March 31, 1871 1,6?<J 

Quarter ending Juno 30, 1871 1,64'> 

Total 5,726 

Accounts copied daring the fiscal year, and sent in their appropriate circulars : 

Quarter ending September 30, 1870 \€&< 

Quarter ending December 31, 1870 10,990 

Quarter ending March 31, 1871 11,033 

Quarter ending June 30, 1871 4,574 

Total 31,271 

Pages of post office '' changes" reported by the Post Office Department daring the 
fiscal year, recorded in the change books : 

Quarter ending September 30, 1870 1,944 

Quarter ending December 31, 1870 2,261 

Quarter ending March 31, 1871 3,3:>S 

Quarter ending Juue 30, 1871 2,922 

Total 10,455 

Pages of Blue Book or Bieuuial lUgist-er prepared for pablication 1,596 

Pages of stamp journal added and recapitulated: 

Quarter ending September 30, 1870 150 

Quarter ending December 31, 1870 47 

Quarter ending March 31, 1871 52 

Quarter ending June 30, 1871 64 

Total 313 

• — 

Pages of draft register recorded : 

Quarter ending September 30, 1870 50 

Quarter ending December 31, 1870 ft> 

Quarter ending March 31, 1871 ;> 

Quarter ending June 30, 1871 52 

Total 22C 

Pages of book of balances recorded: 

Quarter ending September 30, 1870 146 

Quarter ending December 31, 1870 152 

Quarter ending March 31, 1871 202 

Quarter ending June^, 1871 180 

Total 680 



REPORT OF THE SECRETARY OF THE TREASURY. 151 

Tj j» * of letter-books recorded : 

r**r<a«liujt September 30, 1'^CO 810 

.rtrr cmiin;; I)v-ceDil»er 31, 1^70 ^i9 

. rtT eiMiin^ March 31, 1^1 1,047 

>^.^'trreiMiin;; JaDe3l^ 1^1 1,134 

ToUl 3,860 



LAW DinSIOX— J. BOZMAN EERR, PRINCIPAL CLERK. 

To this diridon is assi<a)ecl the duty of preparini^ aud transmitting to 
tbr Department of Justice, for sait, accounts of late postmasters and 
(1 r.tractors who fail to pay their iiidebtedness to the United States npon 
:bf drafts of the Department. 

The number of aceonnts and accompanying papers prepared for suit 
liariDj; the fiscal year was as follows : 

b :he third quarter of 1S70 25 cases, involving $20, 5G5 98 

i;. tbe fourth quarter of 1S70 20 cases, involving 13, 859 88 

I:: the first quarter of 1871 30 cases, involving 15, 928 36 

L the sec<Mid quarter of 1871 17 cases, involving 6, 118 G9 

Tola! 92 cases, involving $56,472 91 



Xomber of judgments obtained during the fiscal year 1871^ 

^< reported by the Department of Justice, was 166 

AnxHrnt of collections, including interest $46,204 30 

AH accounts received from the coDecting division have been prepared 
fttr suit and transmitted to the Department of Justice. 

FOREIG:^ XAIL DIVISION.- -ISAAC W. 3aCHOLLS, PRIXCIPAL CL 



This division has charge of the postal accounts with foreign govem- 
!LeDtN and the aoooont^ with steamship companies for ocean transpor- 
tatioQ of the mails. 

4/ mtemmU of eaiek fvmmtry tettUd dmrimg tkeAwetd y^ar, imd mmommta imrolred. 



Or. " ^, .^^^ ^2«_ -AnOBMt 



-•^Eae4>v F;v» 11,71.03 44 

-tCfraaar^MO* Iws* fJLTK «T 



: ..-* T'r** IITTO 

' '*:Afc f.- »-:<♦! 

-« ^riaaid I'.-*- a rl j M 

.-; r.it %.IA41 



L ^.A. CI4 ^ 







154 



PAPERS ACCOMPANYING THE 



To this divisioD is also assigned the registration of all warrants and 
drafts countersigned by the Auditor, and the custody of the archives 
pertaining to all the branches of the office. 

Accounts of contractors setik-d during the fiscal year ending June 30, 1871. 



Qnartor. 



In tho quarter ftndins S«'ptcnil»cr 30. li^O. 
In the quarter eixlin;; DcconilMT 31, IrTO. 

Ill the quarter ending March 31, 1871 

In the quarter ending June 30, 1871 



Total 27,456 10,900,3^)83 




Amount in- 
volved. 



ea. 336, >^2 CI 
2,7-24,741 W 
S,K>l,3Iti H} 
3.00u,716 44 



Accounts of mail messengers, special, poftt at raihcaif clerks, route agents, letter carriers, special 

agcn ts, and miscellaneous pagmen ts. 



Quarter. 



llAILMF.H8F.\r.EB 8EUVICE. 

In the qnartor ending Septi^mber 3U. 1m70 

In tho quarter eudiu); Doccnil>er 31. Id70 

In the quarter endin;; March 31. 1871 

In the quarter ending Juno 30, lti7 1 



TotAi 



BPRCIAL M.UL BEBVICR. 

In the quarter endinfr Septemher 30, 1^70 

In the quarter ending DeeembtT 31. lt^7U 

In the quart«T ending March 31, lr71 

In the ijuarter ending June 30, 1&'71 



Total 



LETTBR-TARRIEBS. 

In the quarter ending SeptemlxT lU), l"?© 

In the quartrr ending December 31, 1870 

In the quarter ending Mart*h 31, 1871 

In tho quarter ending Juno 30, 1S71 



Total 



RAIIATAT POOTAL CLEIIIW, 

In quarter ending September 30, l^''70. . . 
In quarter ending Decemlier 31. IriTO. ., 

In quarter ending Mart!h 31, IH71 , 

In quarter ending Juno 30, ItHl , 



ROUTK AND OTHER A0EXT8. 



Total 



MlfHTEM.ANEOUS ACCOlTmi. 

In quarter ending S««pteml>er 30, lJi70 

In quarter ending D«T<Miiber 31, 1?!70 

In qiiart4-r ending March 31, 1871 

In quarter ending Juno 30, 1871 



Total 



BPECIAL AGENTS. 

In quarter ending September 30, 1870 

In quarter ending December 31, 18f70 

In quarter ending March 31, 1871 

In quarter ending Jane 30,1871 



Total 



Foreign mail accounts paid 



COLLECTION OBPEBS 8KNT OLT TO r06TlCAJITEni». 

In the qnarter ending September 30, 1870 

In the qoarter ending Doc4*mber 31,1870 

In the q^)arter ending March 31, 1871 

In the qoarter ending Jane 30,1871 



ToUl 




3.363 ' 
2.43t! I 
2,. "173 I 
2,579 



Amonnt iD< 
\-olved. 



|0'3,G91 49 
9:>, 920 03 

09. 072 :o 

101. 694 fii 



9,047 



390. 328 24 



1.424 
1,5=0 
1,406 
1,454. 



^»64 



1,516 
1.534 
1.4U4 
1.530 



113.048 64 
13.549 95 
12.668 07 
12.555 31 

51.821 97 



•340,406 88 
338.997 06 
339,738 06 
335,481 23 



6,074 I 1,353,923 93 




|30^S«49 
319.955 74 
341.396 23 
355.39 87 

1. 321, 494 » 



#182. ISO 65 
996,006 92 

949,966 99 
237,991 If 



742 



885. 421 79 



132 
136 
139 
140 



$37,479 00 
S;i.750 10 
33,974 66 
34.166 01 



540 



166 



91,840 
93^411 
8^008 



135. 



01.001,895 07 



•5ML797U 
6!A19IO0 
TiS* 049 00 
739,10 00 



liOn^OBIOI 



BEPOKT OF THE RECBETABT OF THE THEASUET. 



153 



reporled for payment on aceoMnt of balances due foreign eountriet. 



To— 



> ^••#4 



Ctigtsn^in 



C 



•_ ».. 




I 



Qoftrter ended— 



December 31, 1P68 
March 31. 1m» 
Jnne 30. l^r>!) 

Septn&ber30. Ir09 i 
December 31, 1 "Mig ' 



March 
Jane 



31. 1-IO 
30, IsTO ' 



June 



Amonntin 
gold. 

119, 139 25 
2?*, 966 10 
28.440 20 
24, fO^ 30 
^.2&i 13 
19.6d5 00 
U,lrO 41 



.1 IfiO, 778 29 
.~|l79,3&5 2a 



31,1*70 
30, 1570 



132.437 49 
2G.GC0 91 

59.107 40 



eriC. 7;e2 1« 



S<T>tetnber30, 1=0 
December 3U l-f/j 
March 31. l-7.» 
Jane 30. l-TO 

Seplemberao, l:7u 



tl.325 60 
1.3:i3 13 
1. 430 02 
1,149 0} 
1,369 79 

<.037» 

t7.GG0GS 

1^513 25 



The foOowing amoants have been paid in gold by the governmenta 
named: 



By- 



ifiik> 



Qoarter ended. 


ABMmntin 


March XL l«70 
Jane SBiKO 
5V?lesVT3». I-T> 
D*V«nber31 I-T> 
MarcA 3L 1^71 


fi.osaao 

1, 155 10 
1.544 «f9 

1.342S6 


Total 


iL«K3i 


IVfieajber 31. l^*^* 
March 31. i-T> 
Joe 30. 1-T/ 

December 31. IrTA 


t1.1M C2 
343 4S 
5«3T3 
OK 27 
7:2 42 


Total 


3l37«SO 


Js»e » 1^^ 

l>(ic«mVer7I inn? 
Manii 35. Ir""^ 
Jaa« 3» I'-. 

De«sifa<r3l. 1-'/ 


r..iH«7 

VI «9 

<^»- 73 
I'A 'm 
<M1 ftS 


To«al 


lU 341 43 



PAT DmSIOS— C HA2I 



tMM 



This diviaoo has in charge the settleceiit and paymeot of all suxtnmtm 
for tmuspoirtation of the mail5^ including raiiroad eompani^Hi, jneam- 
boat oampanie» and ocher mafl costiaetorsw special mafl tsatietKf nail 
messengers, laflvaj postal derk». roate agents, special ageota, ' 
carrieni and all mi»eilaneoii3 payaM^t.4L 



151 PAPERS ACCOMPANYING TBE 

To this (liviHion is also assigDed tlie rcp;i8tratioa of all n-arrants aod 
drafts couutersigiicd by the Auditor, aud the custody of the archives 
pertaiuing to all the braiiebes of the office. 



JtToamt of contra 


Ktori Kitk 


ddnrinff (ieJiK. 


1 scar ending Jane 30, ltS71. 


Qii^n.r. 


Xo. 


"JS."'^ 


In Ihu (]outrr rniltnc Si'inlpnil 
In Olr inwrlvr riiillD(: IXr-mlx 


;Si'^:. 






iZ 


».3nii.5«ci 







iuthBiiUMiii-rrDiliiie Uiirch3l.ini 


HKO 


5S!:?!e« 










IO,4M,xaKt 




' 



QiurK-r, 


Ko. 


AmonW iD- 

VUl.'.ll. 




awn 
aoa 


trrjeans 


InUonnartercniliuK l)«cnilwt 31. IdM 










ToUl _ 


9. Mil WWit 


,.,>.,„™„.ab,»^u.'jrr«r:.'"r:."^. 

lDtIia<iuutrriiD<llDBl>ii-i!nibi'r3t, IHTD j 




1S.SWW 

11L6U0) 








liKM 












t3N.«MM 
XH.*K(M 








33MBl«l 






ftm4 


l.aS3,lH3S3 




EITLWAT PtWriT. rLERKa. tlOlrt* AUD OTOIB lOECn. 


lisn 


^S5 


IS!!lI!IwI™lLSKM^h3P^OTi!!!°;:::;:::::::::■.'.::::::::;:::::;:::::::":::; 






&«■» 










m 


lies.i»cs 

9M.CMN 
StaDMM 

9sn,»i ic 














^3S 


















M 


IXI.WTT 






■M 


•Lan.iKi« 






IS 


■aiss 












K» 


MK>i< 





BEPOBT OF THE 8ECHETABT OF THE THEASUET. 155 

WfT w h Itmt d Ijr Ikr Pmtmtuler Griural, poMtd and rrjrutfrrrf during Ike/eeal gear. 



q»n*T. 


Xmnber- 


*;ssi?;r 


lr»iijj-*r». 


J, -,, iw»i™ 


I,4« 


K 114. Ml «: 
1. rei. s» 14 

ass 


xw.oiiuoa 










T-U 


7.Tso,ctaH 


i,3afi.»3 M 



IlT^fU i twmrd bf Iht n*tad*ln- Gtmeml. pattd and rrjitlrrtd daring titfitrvf year. 







Sfport cj Iht arvhiTft cttrk. 
















1 

t 


N 

1 


fi 

9 


h 






Ounn. 


il 


■? 


n 


a 








! 


Ji^ 


fi 




I-» 




5.K9 


3.sao 


lan 


iEi^ 


1^1 




I'M 








T<«d 


H»l 


ia,i«,i«,>o S.140 



MO!VEY-OtU>ER DITISION— JOUN mTtCO, PBIKCIPAL CLEBK. 

TbU div jfiiou iraa organized letut than Heven years ago, with but three 
clrrk* ■wiigiM^l thereto to pertbrni its duties. At this time the work 
tvqoireti furty-Keveo clerkd aud axtiorterti, whieh force, in coinjcqueiice 
at tbe large iociease anticipated during the current fim:al ,vear, coii- 
tiD|tt«( Upon an JDtematioual money-order system with tlie L'uited 
Kjti|:ilwm of Great Hritain and In'tund, will be entirely inadequate to 
perluna ib« work. Some idea of the niullifariuus and re^iionsible dutii'S 
oMUwrtnl with thin diiiijiun may be formed by taking into cunsidemtiuii 
tbr ^t^ that the i>aitt year shows money orders is8ue<l amounting in the 
•incregatf to over forty-two millions of dollars, at an average of u little 



dollyn Iter order. 
I u Mib-div 



TWdivinon iainib-dirided into fire Beclions: the regiKter^s ex.t)uiner9, 
drfMMit draft* and transfem, checkers and aswrters, the work iH'iiig 
diiidrd •■ rqoilably as posoible between the clerks. 

To ihU division belongs tbe auditing of iWHtmaeters' nioney-order 
an»viit«,siKl tlM collection of balances <)ue from lat« iKistmaKterx; :ii)d 
!■ Ifeii «OBDeetkin it afiords me nnicli iileasnre to state that, u[i to tbi.s 
ttat, thoe ba* not been b lailare to collect each balances. 

lli* aaacj-flfder acooants of all poatmasten at money-order oGQees 
*- 1 to June 30, 1871. 



156 



PAPEBS ACCOMPANTING /THE 



Number of monesf-ardar $t<Uemeni$ reoeived, examined, and registered during the fiscal year 

ending June 30, 1871. 



Qnarter. 



Third qaarter, 1870. . . 
Fourth quarter, 1870. 
First oaarter, 1871 . . . 
Second quarter, 1871. 



Total 



Number. 



Amount. 



SA.748 ' 
2i*,977 
86,748 
36,748 



109,381 



•83,930,870 10 



Numher ofpa\d money orders reoeivedy eocamined, checked, and filed. 



Quarter. 



Third quarter, 1870.. 
Fourth quarter, 1870. 
First nuarter. 1871 . . . 
Sccona quarter, 1871. 



Total. 



Number. 



436,187 
&J0.S91 
610,363 
554.941 



3,133,081 



Number of oeriificales of deposit received, compared, and entered. 



Quarter. 



Third quarter, 1870.. 
Fourth quarter, 1870. 
First quarter, 1871... 
Second quarter, 1871. 



Total 



Number. 



33,990 
31,570 
36,799 
33,377 



135,636 



Amount. 



16,077,313 39 
8,065,138 99 
a 4t», 439 76 
7, 787, 518 37. 



30, 356, 300 51 



Number of transfers and re-transfers entered. 



Transfers. 


Quarter. 


Number. 


TotaL 


Amount 


TotaL 

1 




• 

Third ouart^r. 1870 r 


1,338 
1,319 
1,455 
1,395 


$144,908 73 
148, 138 09 
140,548 75 
135.390 89 






Fourth quarter, 1870 








First Quarter, 1871 








Secona nnartpr. 1871 


5,397 


$558,966 46 




Third quMter, 1870 


Be-tranafeit 


68 
65 
75 
81 




18.314 35 






Fourth quarter, 1870 




10.«34 94 

133,856 07 

73.906 86 






First Quarter, 1871 








Seoonu quarter. 1871 


S89 


99A .VM 1Q 




Total 








5,686 




793,493 56 









Number of money orders returned Jor correction. 



Quarter. 



Third quarter, 1870.. 
Fourth quarter, 1870. 
First Quarter, 1871 . . . 
Second quarter, 1871. 



l^ytal 



Number. 



1.006 
1.817 
3,573 
3.006 



6,803 



Number of drafts entered. 



Qoaxter. 



Thinl quarter, 1870. . . 
Fourth qnarter, 1870. 
First quarter, 1871... 
Second quarter, 1871. 

Total 




Amotnit* 



$000,077 14 

1,016.567 m 

1,001,160 00 

931, SKI 00 

a; 890^ t» 00 



HEPOST OP THE SECRETARY OF THE TREASURY. 157 

Havinir thus, with as mnoh brevity as is consistent with the complex 
SAtare of the snlglect, explaineil the organization and practical working 
td mj BareaUf I cannot close this reiiort without expressing my high 
mttk^e of the eflttcieocy of the cliief clerk, Mr. McGrew, the heails of 
diTisaoiis, and, indeed, of the employes generally under my charge. 
I have the honor to be, ver\' re8i)ectfullv, 

J. J. MARTES^ Auditor. 
Hon. George S. BorTWELL, 

Secretary of the Treasury. 



RErORT OF THE TREASURER OF THE UNITED STATES. 

Treasury op the United States, 

Washijigton, October 31, 1871. 

Sib : Another year has made its round, and has brought with it the 
oblipition, on my part, to make a statement to you of the condition of 
tbr Tn*a.<ury of the United States, as it wafi at the close of the fiscal 
Tear whichVmled with the 30th day of June, 1871. Full tables are 
mpfMMided hereto, that will exhibit to you more readily and clearly than 
cuald be dime through mere verbal statements, the money transactions 
aod the general movement of the ofliee during said fiscal year. 

In addition, I desire to make a statement in regard to my own action 
daring the past season, and some suggestions bearing upon the interest 
of iht public service in the future. 

NEGOTIATION OF NEW LOAN ABROAD. 

Uiwler authority of your commiAsitm I have visite^l, during the past 
•ftuitoo, the principal cities of Great Hntain, and of Belgium, Holland, 
Pmwia* Saxony, Baden, Bavaria, Wiirteniberg, Austria, B(»heniia, Switz- 
eriaiHl. and France, '* ft>r the ]mr|>ose of aiding in the negotiation of the 
n^-w If ftin.** In compliance with your written instructions, I called '* ujwn 
tin* agenti« appointi'd by the (lovernment, with a view to ascertain the 
Ui%m already taken bythem,"^ in regard to the negotiation of the loan, 
and made to them '^ such suggestions as stn^med exixnlient to place the 
wmh^m in a favorable light liefore the £uroiK*an public.^ With the 
maae <»t>je<*t in view, I called u[>on our embassadors and ministers, and 
Q|«io nor c*onsuls and commercial agents, and uiM)n many bankers and 
ftnamial men, in the countries nameil. Tlinmgh this intercourse wi^h 
all kindH of iiersons, who were well informcHl u|>on such subjc*cts, I 
Irame*! that the time for placing our new loan. was an unfavonible one 
Ibr itii fqicc*e.Hs in the EnroiK*an money markets. It was too late, and 

too Minn. 

Uail i *ongreM given yon the authority to negotiate this loiin before 
tile hrvaking cot of the late war that France madi^ ui>on (lennany, it 
voold have been all taken at once at that time. But hiter the bonds of 
nrverpl other governments were in these markets, an<l were ofle*re<l at 
raC^a Biiiefa more favorable to the pnn*has<*r than those authorize<l by 
tViO g r caii U>T the negotiation of our loan, rromineiit among these was 
tlie ttrv French five per cent. loan. This loan of the French Bepublic 
waa iMilly diapofied of at a rate that nettcnl the borrower less than 
cifchtf emtM on the dollar. Tlie singular feature in its negotiation 
va% Aal it was largely taken by the hite enemies of the French, 
the OasMMM. Germany had theretofore, next to our own country, 
aar prindpal reliance for the diqioeal of our stocks; and 



158 PAPERS ACCOMPANYING THE 

there was every hope that but for this French interference, that 
country would have alone absorbed all our stocks that were offered 
for sale. Uuder these existing circumstances, it was hardly to be 
supposed that the German people could then be induced to take 
our loan, when they could, at the same time, purchase five thousand 
dollarSj face value, of the French bonds, bearing the same rate of* 
interest as ours, for less money than would purchase four tho^isand 
dollars, face value, of the bonds of the United States. But notwith- 
standing this disparity between the prices of the two stocks, in con- 
sequence of the credit of our Government standing so high in the 
money markets of Europe, and especially in those of Germany, our 
loan, although netting the holder more than one-fifth less in inter- 
est, would hjive been taken in preference to the French, but for the fact 
that it was generally understood by the German people that, inasmuch 
as the proceeds of the French loan were to be paid to their govern- 
ments, their rulers would consider the subscription to such loan, by their 
subjects, an act of patriotism. It was, moreover, generally understood 
that the German Empire \|iould, if need be, enforce, in favor of its sub- 
jects, the punctual payment of the interest, and the repayment of the 
principal of the loan at the maturity of the bonds.- Another circum- 
stance unfavorable to us was, that the French government ^allowed to 
its agents, for negotiating its loan, at least two per cent, "on the net 
proceeds realized from it, while you were authorized to allow to your 
agents an amount that would yield to them only one-quarter of one per 
cent. In addition to these advantages in favor of the French, they had 
in circulation five per cent, treasury- notes that had not matured ; these 
the government agreed to take in payment for subscriptions to its loan, 
allowing the purchasers unaccrued interest on these notes to their 
maturity. , 

An almost insuperable difficulty in the way of the negotiation of our 
loan was this low rate of commissions that it was provided to allow 
your agents for the disposing of the stock. With a single exception, 
and in that case he disagreed with the other members of his firm, evexy 
banker and business man with whom I conversed on the subject gave it 
as his opinion that one-quarter of one per cent, was altogether too small a 
compensation for the services to be rendered and the risks to be incurred. 
It was generally insisted that, inasmuch as other governments allowed at 
least two per cent, for like services, ours would, under any circumstances, 
be compelled to allow the same rate of compensation, before any consider- 
able amount of the stock could be negotiated. It is known to you that 
the house of Hope & Oo. of Amsterdam — a house that has loaned much 
money to our Government, commencing with our revolutionary war — 
refused to act as your agent on that account. A member of the firm 
said to me that their house had never worked for such a pitiful com- 
pensation. It was frequently intimated that many who had accepted 
agencies had done so for the honor it conferred on them, and not because 
they had hoped to succeed in disposing of any considerable part of the 
loan. These facts, and others as discouraging, I reported to you by 
letters at various times and places. Luckily, you were not disheartened 
by my reports, but you sent your able assistant, Judge Kichardsou, to 
Europe, with several million dollars' worth of the bonds. On his arrival 
in London, I, then being at Frankfort-on-the-Main, immediately put 
myself in communication with him, and suggested to him a plan by 
which the whol^ amount of the five per cent, loan could probably be 
placed. He advised me of another plan that he had devised, which, 
with alterations suggested by you, has succeeded, and which, I am now 



REPORT OF THE SECRETARY OF THE TREASURY. 159 

<«'>t",f<], was tlio vory l>ost tliiiiir to lu» thmo. It is rertniiily a siuirre 
■ •* ^jraTiilMtiitn tlint, by yonrtiwn :ni(l*1ii(l;:c Kirhanlsoirs adroit iiiana;;o- 
r» • :;', ;i]] nb^tarlcs wrn- nMiiovnl. and tin* lonii was ilis|;osr(l of at a day 
::: :i-Ii i arlit-r Cliait I, who ]m<1 Iutii and look(Ml ovit tin* whole ;;roiiiid, 
h^.tS ^ii]i]Mi<i*d it |NissiliU\ It is, thrrrton*. ii<it t(» Im* woinltTrd at that 

• •*• !i i»:ii f'lii-nils at h«»Hu* should havi- <lisliclirvfd in what is now known 
!•• -i*' an ari'tiniiilislMMl tart. 

Thi' «':i«inirs ot"th«» Gtivrninn-nt an» not *'vs*!i n'nv satisfied, and w<inld 
y- r':.qi- U- i':|nal!y diss;itisti«MK wlu'lh.er the l»>:in was or was net takt*n. 
N\ \m'a- }• : in Knrii]»e. and after the loan had lu-en taken. I imtieed that 
A'».»riia!i n»-w>paiMTs very unfairly eritieised yiiuraetion in re;;aiil to 
:V.<» li-.in : s«i:::e insistin;; that you had ** not plaeed the loan, or any 
j.ir* ..f the loan:" that you had "sjH'nt a nana I million in fruitless 
.i-ivt :r:«ii.:fnis. in tet*s to usi^ess a^ent^. and in se::din;:: su))eiannuated 
Tr.'.f*:!:\ iliili-i on iunketin;: tours in Ijineie:" and tluit tie* v.hnlehad 
rV'h-^i :m •■ a disastrous t'ailure."" Others ennceded that the loan ini.uht 
;• :!: *\»^ I'l- taki'u: hut if it was, it had heen hawked ahont Hnmpe in a 
:.M!ir.i r ili^'^raeefid to the Anieri<'an jieojih* "tor six nntiiths:'* while 
- :; •■ l.'::r:ee niini>ter of tin* Fri'iK'h Kepuhlie. <"TMer;:in.i; hruistMl, bleed- 
:: »'. .i::d ih^nicnilteretl thun one of the most ealanntous wais in history, 
-:.f i •-•-di f't in phiein;; a loan of e«inal anmunt in hardly nn>rt* than tho 
^•n«i- nii::ilM-r of hours." 

TIjf T.r^! eavilers an* now si h -nerd hv tin* faet known to all well- 
:-i:.*r:n»-d iMT^nns. that all the liv«* jmt rent, stocks otVeretl liy you have 
?•-• :: T.ik«-n, ami that tin* <iov«*rnment has now iM»ne forsah*. Tin* other 
;:: Tin. hh-r^ will ]iroliahly never hav»* the fairness to inlorni the reaih-rs 
. : ri.tir j».i|M-r*» that whih* you realized tlie faee value of one hundred 

• » : T* i.ii \hf dollar oit y<air new live per eeiit. loan, tin* Freiu-h ;r<ivern- 
n.'-TiT rvTt'ived le<> than ei;;hty ei^nts t»n sueli value : ami that for the 
•'.;:l;?\ ti-nt> that <:overnnniit will he tthli'^rd to pav. at tht> matuiitv of 
i:^ Uii.d^, ino:«* than a (|nari«-r nion* nnan-y than it )e<'eivril. and in the 
!..• .»n l:m«- pay for the «*i;ihly <-ents the .same rati* of interest that our 
ioi*. fryimiiit wdl pay on the ]>ar valm* lliat it received for its hoinls of 
. •..• \ ;in'!p*«l t-ents to thi* dc»llar. it was to nn* a nmst ;rrali!yin;: faet 
v. t; l'.^•^ er<-flii of our (iov«rnm<*nt when-ver 1 heard it spoken of, in all 
] ^rr- ••: Il':rojM-, >t«N)d unehallen.ued. Mver\ hotly eoueeded that we had 
r--*!i ri:»* .iliility and the disposition to ]iay all our dehts. The ra])idity 
-rL "v^Mih you have lu-en enahh-d to ])ay anil reduce our n.afional 
•■•i' '■»• li.M-" is the eontrollii:;; t-anse of iln^ u!ilioMnd»cl eonliilem*e that 

• •'i: < ii.M FTtmi nt v. ill always ri-main t'aithful to it< promises. 

•»*!i«r ;:<•-. ••nniti'nt^ tlmt have a linaiiciai staiidiii;: have sn[»p]iiMl their 
r. '»■•!-. .iiiil. like otirown, are imiw out of the way, and suipliis capital 
li .- .t^' •:;: air::r»*;:atrfl in t!:f inom\ marki !s of l-!niojif. I'nih'r th<»se 
f :. 1- L»-«l * jr» urn :aii<'is. it i-* iM-Iii'Veil that it roiii;ie<s w ill vr^t you with 
'....•^■' : 'li-^rrtioiiary pov.rrs in n*;;a:'»I to the coinpen>ation to he allown! 
!•• .t::t-.ir^ ^itid othi r i'\p('i:scs atteiiilin;: the :r;:otiation. and if it will 
^ ;•*:.'!./. Thr mli'ie^l to he jiaiil in tin* conistrx. and iir th** «'oin of tin* 
».w: ?r>, '^Imtc the ImiimU i;.a\ In* |iuril'::s,il ::iid Im-M. the r«niainintr 
ift.ir.- ••t Ii'ti! atid a hall prr «-i-!i!. :ii:d four per cfni., alM ad\ anthnri/ctl 
'• I •■.'.ijr •-•*•*, can soi.n, nnh'ss untowaid ciii-uiii>ianc(^ a^'ain inteiveiie, 
)- o.-^|iifM-i| of 111 Ki:ro| <• at par. 1 found that tin* mo>t serious olij«*ction 
':. •* Kiirofpi-ahs nnid<* toourstiH-ks was that tin* ht»lder of them eould not 

• -• ' nUti* i-\ai-tly what diviilmil he would rreeivi* when the interes^tell 
dn«*. Tbf nite of exehan;:e tif Kuro|>e with this country tlnetuatcs so 
lOfirfi, fmni timf tn time, that the amount the hohler of our iNinds will 
r»-r»-ive fiyr tht* fieriudirali lit erest due thereon will lie sonn'tinn*s more 



160 PAPERS ACCOMPANYING THE 

and sometimes less tban be expected, and rarely the amount specified in 
the bond. This creates ill-feeliug, and a jealousy on the part of the holder 
of our stock that his banker does not deal fairly by him; and the 
banker who, perhaps, bought and sold this very stock, becomes disgusted 
with the explanation he is constantly called upon to make in regard to 
the discrepancies in the amount of interest that he pays or carries to 
the credit of his customers, llather than be thus annoyed, he makes up 
his mind in future to have nothing more to do with our stocks. 

Who of our people can borrow money at home of our banks on his 
paper, having the interest and principal payable at his own distant 
home If Would a New York capitalist loan money to the Mexican Re- 
public, were its credit ever so good, at the same rate of interest, if the 
interest and principal were made ])ayable in the city of Mexico, that ho 
would were both these i)ayments to be ma<le in the city of New York ! 
The difference in tlie amount of interest to be paid on our bonds h^ld in 
Europe would be comparatively smalls whether paid at home or abix)ad. 
The saving in the rate of interest to be paid on moneys borrowe<l 
abroad would be great. The annoyance to the foreign bondholder would 
cease. Our stock would become the favorite one in the European money 
markets, and then there would be little or no danger that it would be 
thrown back upon our own markets in seasons of commercial revulsions. 
This last consideration our merchants and business men, who have inno- 
cently suffered by such return of our stocks from Euroi>e, will under- 
stand and appreciate. 

Many of our people object to making the interest on our loans payable 
in a foreign country, alleging as a reason that it lowers the dignity of 
the nation. Were it not true that, if there is any loss of dignity in 
money transactions, it occurs at the borrowing of the money, and not 
with the payment of the interest thereon, it might be worth the while 
for our legislators to go into the calculation of the commercial value of 
national dignity. In the present financial condition of our country, it 
can ill afford to pay an extra percentage to save itself from an imaginary 
loss of national dignity. While upon this subject, it just occurs to me 
that those of our people who are so very sensitive on this subject, and 
who are so anxious to sustain the dignity of the nation abroad, could 
find a much surer way to carry out their views and accomplish their end 
if they would insist that the representatives of the nation in foreign 
countries, who are commissioned to look after its interest and sustain 
its honor, should be paid a compensation on which they could subsist 
their families, and live decently, if not respectably. Most of our em- 
bassadors in Europe are obliged to draw largely upon their jirivate re- 
feodrces, in order to sustain our national dignity abroad. With the con- 
suls it is much worse. I found them without a habitation, '* browsing 
ai'ound," having their offices in garrets, with stairs leading to them so steep 
that it was dithcult to ascend them. On expostulating with one of the^^e 
officers, in the capital of a highly commercial country, he informed me 
that he was not able to do otherwise. In order that he might keep out 
of debt, he was obliged to leave his family in America, and himself live 
in the most economical way; that he was determined to avoid the faults 
of his unfortunate predecessors, for whose unpaid debts he was yet being 
constantly dunned. What was worse, the creditors believed that the 
debts were the debts of the nation, and not of the individual consuls. 
I da not know how this strikes others, but I must confess that, as uu 
American citizen, I felt ashamed. And yet I am sure I should not en- 
tertain such a feeling if the interest of our debt owned in Europe were 
made payable there. I must be excused for urging these views, for I 



REPORT OP THE SECRETARY OF THE TREASURY. 161 

fpel a conviction that if tlioy are carried out there will^ for some time to 
% Xx Kaved miUioDS of dollars animally. 

A LIBEL REFUTED. 

On my rftnm from Europe I was shown, in a New York newspaper, 
iuiamons lilnrl U|)ou the Treasury l)t*partnient ^4*neraUy, and U|>on 
in ]i;irtirular. It was iM^adinl, in double leaded lines and large capi- 
tal h'ttt-rs, " Ix-ak in the Treasury — Millions of dollars abstracted — Mys- 
t<-ncii bntu^ht to liirht — List of warrants drawn and not accounted for — 
IVholf.xilf first ruction of ledgers — i*nMligious disclosures of fraud." It 
tb^n i:tH'S on to stiite that '*it is now ])ositively known that every 
lV|anujent of the Goveninient is reeking with coiTUption, and that 
■killiou«« ol the public money have lH*en abstracted Irom the Treasury." 
•• In tirdcr t«i take out this money, it was entered as against the Treas- 
wr« uniler the pretense that it was needed ior disbui*senients, but it 
hajmr'tt-r lH*i*n accounted for.** It alleges that ^* certain oflicers in the 
Bareau*^ ot' the First Comptroller and First Auditor were long privy 
Xu tht^* tninsiictions but such was Spinner*s intluence with Congress, 
aD«l Mirh his |Kiwer with the party leaders, whom he supplied liberally 
with funti«*, tinit they fean^l to exi)osi» the facts. The cllicers of the 
Tr»--4Miry have made every eflbrt to prevent this information from reach- 
IL;: ihtr publii\ and upcm l)eing (juestioned ui>on the subject stoutly 
drny th«* truth of it. But the numlH*r, date, and amount of every war- 
rant diawu for the money are known, and this bold fi-ont of partisan 
and nflio'holding bnu^s will not avail. The facts arc but too plain and 
irrr-futaM*-. and it is only to l>e feare^l that they aie only the beginning 
ni ZiUDM-rous and greater i>eculation.s particularly in the Navy and War 
Uriiortiiicnts of the Government, and that a large portion ot the whole 

F<«rB III MiUKD AND TWENTY MILLIONS OF DOLLAKS KXl'ENDKD annu- 
ally by the <iuvcrnment, will turn out to have Ihmmi expendiHl for tho 
U'D^tii iif the gigantic ring of radical swindlers whiehcentci*s in Washing- 
ton rit:.." And then asks, *• What was done with the $3,000,000 which 
«#«ircir.iun from the Treasury T No n^-ordof this vast amount apiK^arson 
ibr tmiik'^* Then, after preachinga homily to the Si^'retary of theTi'cas- 
Br> for not n*|MJrting the farts, ami quoting from laws that make it his 
duly '" to lay befon* Congi-ess an accurate statement and account of tho 
rrv^t-xptj* aiid ex|H'nditures of all the public moneys.* it pnM*ceds with a 
-."iTAKTLlNa AUttAV OF DAMNlNcj HiJUiCES, being a list of warrants for 
ir«<>Ui-> drawn by Francis K. Spinner, and not a<'counted for.^ Here 
finluiB^ .1 li;«t uf MXtyoue warrants, tjlt>-six of which are tolerably acca- 
r^u-ly d»-M-rili«l, except that the nanu' of the payee is forgcil in every 
iL<«Aiiee. The list is iu the following form; the items are taken pro- 
toL-tcuiiu^ly: 



Ikwm.^^ ■ t wtfTVit. I>aC«. Iu m hivu* favor dra« n. 



Hrz Sp|>t.l^^ K. K Siiinn-r. 

..'•] AujS.I'^'i K. K. N)'iiiii' r 

M . .\ntf^ l-ii* Y. E S)iiDif r 

•i*^ Nov.. l-^iT K. K. Siiiiiiiii . 

•«: .• JaU, !■«<• F. K. S|imi.« I. 

XL.'. Juli. KrI K E. Sji.nmr. 



%ID4>UDt. 

:-. 044 11 
UO.OOOOO 

Ml. m» m 



Tbmmre described in the Hnme table fifty-live other warrants, that 
•rr fadi ipecifled by number^ datc^ and amount j with the name of *^ F. B. 
8FU(9m*irqMil«l in eterg one of thtm^ under the head of ^^ In whoae fiiver 

11 Ab 



162 PAPERS ACCOMPANTING THE 

drawn/' as above. An examination has been made in the varions Ba- 
reaus of the Department of the books and records, and of the warrants 
themselves, fifty-six of which have been fonnd, with dates and amonitts 
tolerably correct, except a few typographical errors, and that in making 
np the table the numbers in twenty consecntive items were slid up one 
line. Bnt they were so accurately described that they were easily 
found. In every one of these the name of the payee has been knowingly 
and maliciously falsified and forged. Five of the pretended warrants 
are fictitious. None such exist. The first warrant in the table, and as 
stated in the copy, is No. d4S5 for $2,932 37 and is payable to ^^Trea- 
surer U, /S., on ao. Internal Bev.y as a receipt from Tax on Salariesj'^ 
and not to "f. JB. Spinner.^ There are thirty-three others in this 
list, in amounts varying from $126 72, No. 33, to $105,694 22, No. 
951, and all made pa^-able in like manner. All these thirty-four warrants, 
being more than half the number specified in the whole list, have the 
same history. 

It was the invariable practice of the War Department, when an income 
tax on the salaries was retained from the pay of its officers and employes, 
to make requisitions quarterly on the Treasury Department for the 
amount of the aggregate salaries, less the income taxj in favor of a dis- 
bursing officer, who drew the money and paid the salaries less the tax ; 
and then to make another requisition for the gross amount of the tax that 
was withheld. On these last-named requisitions warrants were issued in 
form like the one first above described. All the thirty-four above men- 
tioned were of this precise character and tenor. Certificates of deposit in 
triplicate were issued immediately on the receipt of each warrant for the 
amounts specified in each warrant respectively, onecopy for the War De- 
partment, one for the Commissioner of Internal Revenue, and one for the 
Secretary of the Treasury. On the receipt of each of these certificates, the 
Secretary of the Treasury caused covering warrants to be issued for the 
respective amounts named, by which the money was carried into the 
Treasury of the United States, to the account of internal revenue receipts 
of tax on salaries. Everyone of the thirty -four amounts named in the list, 
as having been paid to ^'F.E. Spinner," was so treated, and so placed in 
the Tre^asury, as appears upon all the books ; and each amount had been 
accounted for to, and passed upon aa correct by, the First Auditor, and 
the audit had been confirmed and finally settled in my account by the First 
Comptroller of the Treasury, and his letters verifying the fact of such set- 
tlement, except for a single item hereinafter mentioned, embracing the 
whole list of fifty -six warrants described in the list, and which were fonnd, 
had been in my possession, some of them for over one year, and all the 
others for over two years, before these infamous charges were publishe<l 
by the falsifier, who, from his evident access to the books and papers of 
the Department, must have known all these facts when he invented his 
wholesale lies. But all that has been said in regard to these thirty-four 
tax warrants is a simple statement of the routine of the basine.ss 
of the Department when moneys are transferred from one account or 
appropriation to another. In reality, no money was handled or passed 
into or out of the Treasury on any one of these thirty-four warrants 
and their complementary covering warrants. They simply accomplished 
the transfer of the several amounts specified in each from accounts of 
appropriations for the War Department to the credit of internal rev- 
enue for receipts from tax on salaries. The money either stUI remains 
In the Treasury, or it has been drawn out on other money warrants, to 
satisfy the creditors and pay the debts of the United States. 

Eleven other of the warrants specified in this libelous article, instead 



BEPORT OP THE SECRETARY OF THE TREASURY. 163 

of liein^ payable to the order of *< F. E. Spinner j'^ as is oharfred, are made 
pay alik* to the onler of the " TreoMnrcr ! \ N.. to the eredit of C. C Jaekmm^ 
raymaster T. N. JTary.*' Nu. llaa, for $12,8:3.n the MH.*oiid one in the fore- 
ipmos table, is oiie of these. Every one of these elevt^n warrants waM 
cTr«lit*^l fiir the full amount on the day on which tlie proi>er drafts that 
Vfrv iissue^l on them eame back from the oflice of the Ite;i:ister of the 
Trpuran'. All these moneys have sinee l>e<»n dniwn out on Pavniaster 
JarkNuiV chiH-ks. No money passed out of the Treasury on any one of 
xhrMr eleven warrants ; th(*y simply effi'eted transfers on the books, fix>ni 
appropriations made for the Navy, to the apency account of a naval dis- 
barsin^ o(Hc*er, to lie used for luiyments on iiccount of the ^avy, nnd 
to he accDnnte<I for to the proiMT accounting officer by the jMymaHter 
wrkn disbvrited the money^ and not by me, I showed to the siitisfaction of 
tke proper Auditor and Comptroller that the transfer had l>eenmade; 
and it Iteing found that the paymaster liad re(*eiv(Hl the money^ my 
charirp> wen* necessarily alhiwe<l in the settlement of my accounts. 

FcNir cither warrants, si»eeilie<l in the list as being payable to the order 
of -F. £\ Spinner^"* read, ** Pav to Treasnn^r V. S. to the cretlit of Br\t. 
Bng. field, ii. W. Balloch. Chief I). O. Bureau of Befngees, &c.," and 
itaiethat their amounts are from an *^appro])riation^ for ^^Snp|K)rtof 
Bon-aa ISefngM*s. KHH-Hlmen and Abandoned Lands.*^ All that was 
wd in ivgard to the eleven warrants for credit of i^iymaster tfackson 
M equally applicable to these four, that were, in a(*conlauce with tho 
dirrrtkinH contained therein, placed to the credit of General Ikdloch. 

Seven other warrants siKi'itiiHl in the list as being payable to '^F. 
E. 8|»innerr are made payable severally as fallows: No. 4<»7t), for 
t-JO.iMK reads, "Pay to Treasurer W S., to the credit of Lieut. L. B. 
Norttio, :iUth InaV, and Disbursing Officer Signal Dptuft.** This is tho 
fDonh in the above list. 

>u. H41,for ^'UIO,tK)0, is a war warrant that reads, "Pay to Brvt. 
BrijE. CieuL Charles II. Tomjikins, Deputy Quartermaster (>eneral, New 
IjlJ^ and the draft for the amount is drawn on the " Ass't 
U. S., Sew Orleans, I^i," The draft l^ears the indorsement, 
- To be defioMted to mv official cnnlit with Ass't Treas'r U. S., at N, 
OrieaiiM, Charles II. Tom[)kins, Brv't BrV. <'en1 & Dep. g. M. Genl." 
Ain ia the fifth in the list. Neither my own name, private or official| 
aor that of my offict*, apfiears anywhere in or on this warrant, or in 
or <m the draft that was issui*d on it. The <late, numl^er. and amount are 
forrrrf Iv stated ; all else is a deliberate forgerv and lie. 

So. :U13, for #:UI,U(HK nw^ "Pav to Tn-nsunT Cnited States, to 
ibe m-dit of in L'l CoLF. \V. Tagganl, V. S. A., Mnsfg and Disb'g 
OflTr.* Tbe ilirectinn on this warrant is to place with Cnited States 
TrraMirer at Washington ^L'OJNKI, and $r»,(NN» with each of the assis- 
tant tresiMirers at Sew York and at St. lionis, to the cre<lit ot C«)IoneI 
TaKiFvd. If wan sf> placed, as apiwars by the in«lorseuients u|M>n tho 
lkph§^ drafts that were issue<I U|N>n the warrant uiK)n the three offices 



>«fc ."ilHl, for •20,000. reads : " Pav to Assistant Treasurer New York 
Citv •lO.fJUO, Tmisarcr C. S. dtMNNi; iHith to the ere«lit of Bt. Lt. Col. 
<>«. MHkiwn, Disb'g Officii Adj't GenTs Office. Washington. D. C." 
hf^k tile amoantM wen* sf» placecl, as apiN*ars by the indorsements on 
Qie draft attaebed tn the warrant. 

Sol 44SU f« •7H,044 «), reads: "Pay to TreasunT V. S., to be 

Ml to the credit of Ilonl. iK II. Bniwning, Se(*n'tary of the lute- 

traat for varioua Indian triU-s. as principal and inten*st on 

h mt ofore nnimid Missouri State Ixinds.^ 'MNMnt; irnrt of tho 



164 PAPERS ACCOMPANYIKG THE 

amount found due to State of Missouri, on settlement of ber ac. for 
militia expenses during tlie rebellion." The amount was bo credited. 
This i8 the third described in the table. 

Ko. 5088, for $3,500, is a prize case, with which the Treasurer has 
nothing whatever to do. The custody of all prize money belongs to the 
Assistant Treasurer by law of Congress. The warrant reads, '* Pay to 
Assistant Treasurer U. S., Washington, D. C, to be held subject to siuh 
order as may be made in relation thereto by the Dist. Court of U. S. lor 
the Dist. of Columbia;" and states that it is *'Due Prize Steamer Goy'r 
A. Morton.'' The draft bears the indorsement, "Credited as within 
directed, L. R. Tuttle, Ass't Treasurer U. S.," dated December 19, 1SG7. 

No. 4553, for $035, reads, '* Pay to Treasurer XJ. S., to be deposited to 
the credit of Griesenz Sraither, Altheim, county of Oberamth, Kingdom 
of Wiirtemberg, Germany.'' On June 11, 18G8, the First Comptroller, 
by an order in writi'ng upon the face of the warrant, directed the amount 
to be paid to " Leopold V. Bierwith, consul general of Wiirtemberg, at 
Kew York, as attorney in fact of the heirs of Griesenz Smither," and on 
the next day it was so paid, as appears from Mr. Bierwith's receipt on the 
draft that is attached to the warrant on file. 

Fifty-five warrants of the sixty-one described in the charge that the 
money payable thereon had not been accounted for are now explained. 
Besides the five alleged ones that exist only in the fertile imagination 
of the willful falsifier, but one, No. 1517, the last in the foregoing list, 
remains. This, instead of being payable to " F. E. Spinner," as is faleely 
stated^ reiids, ''Pay to the Treasurer of the United States, as a 8i)eciul 
deposit, subject to the direction of the Secretary of the Treasury, by 
letter, one hundred and twenty-seven thousand six hundred and seventy- 
nine dollars and twenty-eight cents, due the State of West Virginia on 
settlement." The statement is made on the warrant that it is for 
''reimbursing West Virginia for militia expenses during the rebellion.'' 
Payment was for a time withheld on this warrant, on the request of 
the Secretary of the Interior, until the question of the State's liability 
for non-payment of interest on Old Virginia stocks held by bim in trust 
for various Indian tribes should be settled. The legal officer of the Gov- 
ernment gave an opinion against the State's liability, wherenpon the 
Secretary of the Treasury directed me by letter " to send draft for the 
amount of $127,679 28 in favor of William E. Stevenson, governor of 
West Virginia, at Wheeling, W, Va." The draft for the whole amount 
was paid to Governor Stevenson on the 13th of July, 1869, as appears 
by his official indorsement upon the draft attached to the original war- 
rant, on file in the office of the Register of the Treasury. My charge 
for the payment of this warrant was audited, passed to my credit, and 
settled in the second quarter of 1S69, as appears by the letter of the 
First Comptroller in this office, dated March 7, 1871. 

The name of "^. U. Spinner^ is repeated sixty -one times in the descrip- 
tive table of warrants, published in the newspaper article, as the payee 
in that number of described warrants, when, in truth and in fact, as is 
herein shown, he is not the payee in anyone of them. And I will add, 
that no warrant was ever issued payable to **F. E. Spinner" at any time, 
either before or since I came into this office, for any amount or for any 
purpose whatever. 

It is further charged, in the same article, that " the books are not kept 
by double entry, and that a number of the account-books have bct*n 
wowed to be. destroyed." When I came into the office, more than ten 
years ago, I had the manner of keeping the books changed from single to 



w* I 



REPOBT OF THE SECRKTARY OF THE TREASURY. 1C5 

dnnl»1«> rntrr. and iiicn'asrd tlio nninbor, so n«i to ni:iUo tlioni oliocks on 
e;irli f>thi*r. The IwHiks liavo Ixhmi so k«»pt up to this time. 

Atr.>in. ic is charjZHl that "'a hir«ro iniintH*r of le«lgors are missing:.'' 
Tbi-'» ispf inally, with all the other charges, false. Every l>ook of acrounts 
that I foiuat in the otiifv in ISfil. and every one that has 1)eeii opened 
ffiU4it% is now in tlie ofliee. Tlie whoh» wrie^, by years, in evi»ry divi- 
«•«!. is rompU»te and in i>t»rfeet ordtT. of whirh Iju't any one v.ishing 
to kniiw niay i^itisfy himself by ]H'rsi>nal insixrtion. A;rain. it is ehar^red 
thai "six e.irt-huils of aivonnt-hooks wen* i>er!nitteil to he nintihitetl 
and then taki'ii ont of the Treasury buihlin^ to 1>e sohl for pa|HT 
«t««'k : and that nothing; now rtMnains of them bat the two boxe4 
full 9f( the n'd heather hilH'Is, whieh were torn oft' of t\w\\\ with the 
iDtmtion of destroying: tlwMn by tire.^ This eharji*. liko all the others, 
hAS jiuit I'Hon^h tnith in it to ;xive plausibility to a deliberate lie. The 
immaterial facets statetl are trti4\ and all the matrrlal onfa an* nfUrl^ 
f^lte, Tliere was a nnnilHT of books of printed f<u-nis, prin-uivd by 
a fi>nner iidministration of the Department, and needlessly IxmmUbein^ 
|«niit i|ia!Jy •• SteanilMuit ins|M*<*tors' rrrtitieates" and ** Western river 
i>il«^i.s' liiiMis^'s" — the latter lonj: sinre obsolete, and the former simiu to 
la^-iiriir* "Ml. Nrither eould 1h» used bound np in a book, but must Iw eut 
cjnt f«»r iiiM*. It was onlenMl. forwonomy'ss;ike, that the eovers 1h» taken 
fff fp»m all thrst* iNNiks. the blanks that eould U* used for their designed 
l«ar|irf?^ to 1m» sii us«*i1. and the n*niainder for other olliee ])ur[>oses ; antl 
lb*' #-«*Vfr» to 1k' usimI tor other ncHMh^l books. A few other bo«iks of 
f'Tnjs, that an* now oltsolrte and us«»less for tin* puqinsi's tor wliirh they 
«• Tf- pn-panil, have Imi-h trratfd in a like manner. A few small btn^ks 
of lunal itayniaMers^ n*tunis. that wen^ in «luplieate in the otHee of the 
\\Ain\\ Auditor, ami of no i*;irthly ns<* to the Department or any one else, 
bai«* aljMi iM-en taki'U to piei'es antl the material usimI for needed pur* 
|tfipir-s. Tin* lalH'ls wen* sjivi**! for ns«». Now, this wlioI(>sale falsi fU*r 
inu«? hair known, fri»ni the hilN*ls and from the pafK^rthat lu* saw, that 
bv-ithrr hid vwT brlon;:«Ml to ••hM|;rers'' or to any other '• books of 
arfniiifitw/* ami he knew that, with the exception of the tiitpficatr '* pay- 
iii:i»f«-r»' n-tiinis," ni>t one of them had ev«*r been uscmI for any ]»urp«'>sc 
vhatrver. and that not a written wonl or li^ruiv. nor a strok«* of a pen, 
had r\t*r In-rn uioile in any 4»ne of the iHNiks that he s[ieaks of as ** books 
«»f arraunt.H.'* 

Thi-s iharpTe <if the d»-stnu'tion of "six eart h)a<ls of aeeount lMK»ks,'> 
Ilk*- tht- ouf that 1 had taken on warrants made ]niyable to ** F. K. Spin- 
brr" nK«ney< amountin;; to 9->.lt^'{J>>'*7 (».'{, and for whieh I have not ae- 
rfinrjtf-«l.i<«. I lMi]N%snlheiently«lispn)ved by the tbn*<:oi II;; simple statement 

ti€ f^ lA, thi' truth of which fan be verified bv anv one who mav ehiNise 

... 

tit •A.ioiint* the ni'onis ami pa|N*rs that are a«*«*essilde in the various 
•!&•»■'* of tbf l>«'partment to whieh they pniperly belon;:. Th«' eliarire 
thai 1 ".imviil in K norland (»n thel'Oth of Slay, aitd p:iH*eeded to Hade!!, 
«L;«-ri* Ih' {I] parttti uith his [myj ('om]ianions and disappeared." is in 
Itrriw^ ki-^-pin;: with all the n-st. The whole artiile fn»m the lM-;:inniMjj{ 
jU thf «:i> thruu^rh to the eiidin;;, so far as any material fart i^ «*on- 
rrmr-fl. !*• an nnmilipited lie. and was so known to In* by its p^tter^ up 
«b«ii It voM invenl4'«l, iN-nned, ami published. 

Thrfv- statements have lM*en ntadi* partM'uIarly full ami mueh in detail^ 
Intsuip^ it van the only uay that a n«-;:ative eoulil 1n> pnive<l. K:a*h 
itt'in baft th«*n*fon» lM*i*n taken up si-parately and by its<'If, the warrants 
h\ f bf-tr niiiijlN*rM luul the aniounts of m(»nev pavable thereon, ami tho 

AAV 

bfjoifi bj llii'ir kindK and titles; m» that any tme so dis|Mised nm\ l>o 
abl«r to look ufj all tho buoks and |>a|MTs n-ferred to, and thus satisfy 



166 PAPERS AOCOMPANYIKG THE 

himself that each and every distiuct charge made has not only been 
prov^y but that it was made by the libeler with the full knowledge, at 
the time of making it, that it was a deliberate and atrocious fateebood. 

General charges against my official conduct, or against the manage- 
ment of the office given me in charge, I have never noticed. Tfu^e 
charges were, however, made so maliciously specific, that oven fair- 
minded nien who did not know me nor the facts, nor the characters of 
those who published them, might be led to believe that there might bo 
some foundation of truth in them. 

It had been said of municipal officials of a northern eity, that ^^ they 
do not deny the charges of robbery of the public money made against 
them." There is reason to believe that, taking advantage of my ab- 
sence in a foreign laud, these false charges against the Treasury I>e- 
partment that originated in the organ of the '^ Ring '* in that eity, 
whose editor is one of its members in the Senate of the State, were 
<^ backfire " and ^^ stop-thief" dodges, and made with a view to draw at- 
tention from themselves and their ^^ stealings," and that they might say, 
<^ Why should we deny general charges of official dishonesty, when an 
official of the National Government, who is charged more speciftcaily 
with greater wrong-doing, makes no denial f 

These were motives that induced me to swerve from the general nde, 
to give no heed to slanders and libels. 

Another reason was, because I hold that the peo]^ have a right not 
only to believe^ but to know^ that their servants who administer their 
public affiiirs, or who have the custody and dispositjcHi of their money, 
are faithful and honest. 

When I first entered public life, more than forty years ago, I made it 
a law to myself never to do an official act that I was not willing every- 
body should see me do. This rule I have never brc^en in a single 
instance, and so long as God continues to give me the strength to adhere, 
I never will break it. I have now held this office for more than ten 
years, and in that time have perhaps had such opportunities, and what 
would to some have been such temptations, for making m(Niey, as have 
rarely been put within the reach of any man. I might easily have 
become rich by si^eculations in stocks by my knowledge of theOrov- 
ernmeut^s intentions in advance of others. I have never used this 
knowledge for my own or the interest of any other person. Since I 
have been in the office I have never engaged in any speculations nor in 
any business whatever. I have given my whole time and attention, 
night and day, to the utter neglect of my own, to the care of the pab> 
lie's business and interest ; and in consequence thereof am now, at that 
age that is the time allotted to man in this world, as poor in pecuniary 
things as I was on the day I came into this office. I have but little to 
leave to my children, save an honest reputation, and that it is my pur- 
pose to keep and protect, and, if necessary, to defend, even to the extent 
of appealing to the criminal courts of the country, for the coovictiou of its 
libelers. I have never taken, nor permitted others to take, from the l^as- 
nry a single cent, nor any greater amount, except by authority of law. 
If there are wrongs in this office, or here in the I>epartmenl, or if there 
have been any since I have been in it, I am in entire ignorance of tJiem, 
and feel quite sure that none other except such as have been officially 
reported, and whereon the parties implicated have been pursued, anil 
when caught were convicted and punished, have existed, or do now 
exist. 

It may be doubted which does the most to undermine confldenoe in 
our republican institutions — ^permitting thieving officials to escape pun- 



REPORT OF THE SECRETARY OF THE TREASURY. 167 

icfameuU or tbe apathy with which the public miud receives infamous 
ciiorse* againut trusted public oflieers. 

SECURITISS DEPOSITED BY INSURANCE COMPANIES. 

The law« of the State of New York require (2 Kevised Statutes, psLg^ 
771 that before any forei^ life iiu«urance eoiuimny can do business in 
that Scate« there shall be flieil in the insurance department of the State 
tbe certi&tite (if ^ the chief financial oflicer*' oi the State by whose kiws 
Mich rompaiiy is incorp4)rated« that there is deposited withhim in trust| 
for tbe lienefit of the |)olicy-holders of the company, one hundred thou- 
iMDd dolU» in stocks or securities. 

In order to avail itselfof theprivilepresof thisact and of similar enact- 
in other States, the Natiouid Life Insurance Comimny of the United 
of Aiuericu, incori)orated by the Con ^nvss of the Vniti'il States, 
and havinic ita office in this District, dc|M)sited in this oflice one huu- 
iin«l thi4i!«aind dollars in United States ImhicIs, for which the Tn*iisurei 
i«4ied tbe oertilicate required by the laws of the State of New Y^ork, 
whirli certificate was accepted as suAicient by the insurance department 
•if tkat Slate. The form of the certiilcsite thus given is in words and 
hguETA as follows, to wit : 



Tu^&arKT or the I'mtpd Stites, Washington, D. C: 

I. y. K. Spinn«-r. d» bi-rrliy r<-rtify thut I aui Th'smiht of the Vfiitt'd Stat«ii. antl that 
t^^ ^Aii'tnal I.ifr InnaraBce ('innp.'iny o( Chi* L'iiit«<<l Stafi^s of Ani<'rir:i. a ooriiuration 
ciiArta«««l lt> C'lfiiemA. InraU^l at WttstliiiiKtiiii. iu t\\v I>i>tn<'t <if ('oluinhia, hus horo- 
*atf«rv ck-pti«itnl in thM otbce ^|fM'kH of the* I'liiti'vl iStativi, niiioiiutiii); in jKir valuoto 
s>4 W«i tlfc^n ihr Mim *i( tiiM* huu^inNl thoiiHaiul dnUart. AimI I ilo lirrrhy further cer- 
x^fj tkal mirh «'«^riiirA art* now hi*ld hy iiii' in this dtlirr. as siirh Tri'iisiiriT afontmk), 
ic nsT ■4&r^i ra|urity. on cletM>^iC niHl in Cnu»t for tlie U'lirfit «»f all tho iKiliry-huldeni 
•^ mttd ccmi|aaa> . ami to runlilo Aaiil cuu[viny to (*oni]ily wifli the lawHuf thi* various 
m ID ur^ Uf clu buaiiMMi thcrvin. And I furthiT ViTtify that I am >«:it Utitil that 
»Ml*tork» and ftn-uriijt-!i an' worth on«* huiulnil th«»tif*:i:id dolhm nnd upwards. 
drpr»it nan madr in thin ofttre on thi* Iv'th day «if August, A. 1>. IsW. and baa 
•atit^ that firriod rvuiaint-d at aU tinii'Jt intact for thf fnll azuuiint uf o:xc hundnNl 
lADd floUari in Uw Ktucks au<l m^uritim alM»vi* K|)r<-iii(>d. 
la witiK-M wlM-ri^r I have lier<*nnto Si't my IuiimI aiwl caiiM^l my onicial noal to be 
rfi^ Al Lbr Trrasurj- lA*|iartiUi*nt on thia 31 hI dav of DfrmilHT. A. IJ. 1*^1^ 

y. K. .sriNNKK. Jnuw. V. A 

r«^lllrate«i of simikir purport have In^cu ;:ivcu by the TrensiiriT for 
a« in «hfr States. .Some time in April hi.^t the iu)i)^000 in Tniti'il 
S>Cjtes buiMis were withdniwii and one huiulriMl an4l ten thoiissiiid dol- 
lars par vubi«*. iu TnittNt Stutfs four |ht mit. coniKiii certiiirates of 
mdrUEMhieiw of IS7u, issued to the 8tat«* of Maine lor iulvances niado 
dfuini; thi' war of lM:f, were substitnt^Ml therefor. The.se certificates 
mrr- |tt%:ililf to lM-an*r. and are not assi;^nrd to the TrcLsuriT, the evi- 
<lriftcv uf iht' puriNMCs for which th(*y are ]n*Id being the li'tter that 
armoiiiatjk^l and which is i>n fib* M-ith tlirni. 

AfU-r this fk']ioKit had Inm'U niiuh\ the National (*apitol Life Insurance 
f fOipoiiy, allot lM-rcor|ior.it ion in this District inc*oi-porat(*«l by ron^rress, 
4^mmMUt\ fur tbe same pnr|K>se promissory notes amount in;; to i?loi',UUO, 
fttvwtBd by det-ds of trust on unin('iiniben*d ival instate, \aUuMl, by ai>- 
prausm a|ipoln(«'d by the insurance deimrlnient of the 8tate of Now 
Yorluat f:!4i,U00. This real estjite has 1n^*u conveyed to the Tn'asurei 
of xht Uoitnl Statefl, >n his oflicial eii|KU-ity, and to his suocressors in 
is CriMl for tbe policy-holders of said comiuiny, by a dee«l of trusty 
hy the trustee and frnntors of the aliove meutioniHl dt^eds of 
cm«L Policies of insuniuce nmountinir to $ifG,OUU, on the iniprore- 
lU fla lUa iiroperty, have bi*en ossijpieil to tbe Treasurer as trustoe^ 



IS8 PAPERS ACCOMPAKTING THE 

and filed with tbo other papers in his office. For these deposits a cer- 
tificate in accordance with the facts stated was given by the Treasurer, 
to be filed in the insurance department of the State of New York. 

It is proper that the facts should be stated that payment of the above- 
mentioned notes is promised, as appears from their tenor, when and sis 
the same may be required by a vote of the directors of the company, 
the notes being payable to the order of the company. The deeds being 
merely collateral to the notes, it wonld seem that the Treasurer cannot 
dispose of the property for the benefit of the policy-holders until there 
Bhall have been default in the payment of the notes. As payment ot 
the notes can be demanded only by the directors, the Treasurer would 
seem to be unable to make any sale for the benefit of the i>olicy-holders 
in case of a failure of the company to meet its engagements, without 
the cooperation of the board of directors. 

In addition to the difficulties already enumerated, the taking of these 
trusts by the Treasurer was extra-official, there being no law of the 
United States requiring him to take or hold securities for the purixxses 
as above stated. It is therefore doubted whether the securities held by 
tiie Treasurer, in trust for the two before-mentioned insurance com- 
panies, could be made available in the manner that was contemplated 
by the legislatures of the States that enacted the laws for the protection 
of its x)olicy-holding citizens. 

Strongly impressed with the conviction that all corporations that by 
their charters are authorized to have money transactions should be 
compelled to give ample security for the faithful performance of all 
their obligations, I would most respectfully suggest that Congress be 
asked to so amend the acts of incorporation under which the two above- 
named insurance companies were created as to compel each of them to 
deposit, in lieu of their present unauthorized securities, at least one 
hundred thousand dollars in the new five per cent, bonds of the Govern- 
ment, with the Treasurer of the United States, and assigned to him in 
trust for the benefit of the policy-holders of said companies respec- 
tively, in case default should be made by them in paying their legal 
liai)iiities to said policy-holders. 

In this connection it may perhaps not be.inopportune to suggest the 
propriety of having established by law of Congress a governmental 
bureau to have charge of the affairs of qll kinds of insurance com- 
panies and associations, in the same manner as the Comptroller of the 
Currency now has charge of the affairs of all the banks that issue 
paper money in the United States. 

At the meeting of the national insurance convention, held in the 
city of New York, in May last, N. D. Morgan, esq., president of one of 
the largest insurance companies in that city, said : 

The reaaons why I would prefer a national bureau to the present State supervision 
are patent to every ofllcer of our present companies. 

Life insurance, to be successful, should not be confined to one locality. The business 
of a company should bo extended over as great an extent of territory as possible, in 
order to equalize, as far as may be, the rate of mortality among its moml^ers in sea- 
sons of epidemics. A company doing an extended buttinc«s in the city of Now York, 
and in all the largo cities of the United States, would hardly be affected in case of a 
plague raging in one of those cities, while the others are exempt; the income from 
the exempt district compeusating fdr any excessive claims from the infeotod one. It 
is therefore important that the largest liberty to transact business throughout tbc 
whole country slionld be accorded to our life insurance companies. 

Under the present system of State legislation it is very difficult for our companies 
to BO extend their business. Restriction alter restriction is thrown up against the 
work of the insurance agent throughout the length and breadth of the land, as thongh 
the business involved some terrible harm to the public, instead of the life-giving 
stream of joy and gladness that it is to the widow and the orphan. 



REPORT OP THE SECRETARY OF THE TREASURY. 169 

T^ ■^. tn rnaMi* the work to pn on oa it hlmiild an«1 wonltl were nmttoi^ ilifTiTont, 
»h*''. : U- r'-inrtlif«l hr tlu* crpatinii liy ('(iii>;rc>M nt* an inKuraiice luirrun. to whirb 

• ..r-. r.::.|ia:iy in tbo country sliuulil rr|M)rt. to enable it to tniii.s;u-t luisincv* (nitsido 
': ;. • >:.i:t xxlif-n* liM-ati*«l. Tlit.' tiling of smh r('|»ort. nml Avitli kucIi ib-puMt iy iLo 

• r* ^.1 .t- I- i.xw ili*nian«li*«l bv our own Sraii* laws, anil with Kitisfai-titrv v\ itb-iici* of s«il- 
t'r-* \ a<i?!f«- !awM*f C*on;n>^Mft nii^bt ilt'iiiniitl.sbonbl M'Cim' to Kiirb ri']iortii>:; t'uni]ianii.'9 

• • rt :■>.-'« * i'f aiiibority to tranKirt bii^iinciM witbin any t^tatc ut* tbo l.'uioii, without 
If ^ tni !■• u:.\ Stati' or uiunii.'i|»al lawH wbatrvi-r. 

Mr. Mi»r::aii's vu'ws in n»pjinl to lilV insuranrc coin]>niiios an^ oqiially 
ai^ftlii-niilr to tin*« aiicl« to Mtnir <U*;;ivo, tu marine insiiraiico roinpaiiios. 
Fnxii iNr<«»iial iiit«»rroiirs«% aiul tlirtiii;^]i writttMi cuiitiiiniiiratioits \vit[i 
t.-tlH'r i*lliriTS of load in;; insiiraiu'i* rt>ni panics, I have iMM'Dinr satislioil 
that tlu- U'ttrr class «it' tlicsi* companies wonUl favor a law creating a 
!*tir»-.iu of national insurance companies, and that would provide for a 
«1« |Mi«.n ni st4»cks«if the (icncral (iovernnicnt« with the Treasurer of the 
T'nit«*«l Slates, pledged for the sci'Uiity of the jkiI icy holders of such 
ci*in]«;iiiies. 

Ttifpffsident of one of the leading; and lar^jest life insurance com])anie4 
in the I'tiiti-d States has written nie the information that the assists ot 
all th«' fjte, marine, and life insurance companies, doin;; Imsiiiess in the 
riii!f<il Srat«*s, amount to four hunilredan<l twenty million dollars; and 
That the ain4iuitts at risk in these cj>mpanies anumnt to twenty-tive liun- 
«i:»^l million ilollars: Ihmu;; ^rrcater in antount than the whole natituial 
(l*'i»t. ]!f says, in view of the hope that a national huivau will Ik* 
iri'.itt-ii, i!i;it ** it is imiNissilih* to cout<*mplate thesi* stupcmjous a^rtrre- 
;rat«-^ and their vast annual accumulatiims, laden, as they all are, wiih 
thf- tni^ti-tl elements of material welfare and human happiness, without 
&ui:i»us d«**<ire to anticipate futuiv developments.*' 

Th«- e>r.ililishmfnt of such a national hureau wouhl hrin;; confidence 
ti» tht- iriMin-d, and would a<ltl lar;re numU'rs to the millions of our 
jM-tfiph- uh*i n«iw have a p<*4'uniary interest in the staliility of tli<'S4> use- 
:ul At A U:irvoh*nt institutitms. In addititui, the creation of such a 
l'urt-:iii xiMuld create a htmie market for a lar;;e amount of our new 
^tf« k*^ U'firiii;; a less rate of interest than is now pa it I on the old I'nited 
>:aXm-^ .••ti*4'k.H: thus cnnfeniii;; tlie double iHMielit <if assurance from 
:•» ni.iiiy and partial exemption from taxation to all our citizens. 



'•^"^ 



NATIONAL BANKS. 

pM^ ill l.i\<« of hanks in makin;; their si>miannual returns, and in the 
:^.!i.*rir i>i duty referrc4l to in my last annual n*iN»rt, have incn*ased 
•I'iTi: 2 ^1:*' i-i^t lix'al year. .Most of th«* iiatioiud hanks pay the tax «lue 
:r>*:. Ti:* r:i pi«iniptly. within tin* time sptM'ith-d l>y law, and treat this 
:.f|- I. r!i«'' t .1-* they do «iflnT olili;:ations a^Minst their respective insti- 
:'i:if::«. !;u' thfn«areotlii*r hanks that havelM*encareles>lv. if not will- 

■ 

'.!!.. h.i' i7 II lily fi«-;;li;;i'nt in makin;; their returns and pa>iii;; the dnry 
•i;«»- rr*»vi th*-m iotheli<ivernment. A nundH*r of the hanks did not pay 
tfj*- ih.r*. *\\\*' on the 1st day of July until sonn* time durin;; the months of 
Tv-fifrini'*-! and UetolMT. The follow iii;: banks, at the date hcrtMif, have 
iii^U- um ffjiiirts of the amounts of duty due fri>nt them on the 1st of 
J^.\ !.!-r. ijof have thev made aiiv pavment of th(*duiv: First National 
\»jk\.'m. '•! K.inKis rity, Missouri; Miners* National Hank 4if Ttali. Salt 
].«%••« tt-.. Ttah : First National liank of I'tali, Salt l^ike City. Ttah. 
Tli«- two laM-iuuiied bunkri Inive n*<*ently Ikhmi mer;;cHl into otir iustitu- 

K««f the prote<-tion of the Treasury a;minst the ;n^>win;; evil. 1 would 
rmpectfiiJIy ruiiew the recommi^ndutiuu made in m\ la «t annual 



170 PAPERS ACCOMPANYIKG THE 

• 

report, that a percentage upon such duty be added to it for every ten 
days' delay in payment after the expiration of the one month's time 
now allowed by law. Legal enactments, giving authority to this Office 
to aftid one per cent to the duty due from banks for every ten days' 
delay after the time fixed by law for its i)aymenty would seem to be the 
most effective measure to insure prompt payments of the duty. 

^< GOLDEN BULE" LOSS. 

My attention has been called to a New York newspaper article, ex- 
tending through five solid columns of The 'Sun of August 23, 1871. 
The authors have displayed much ingenuity in the relation of the story 
to weave such a fabric of fiction that it should seem to be truth. 

The false theory attempted to be proved by this article is, that the 
steamer '^ Golden Bule," with six hundred and eighty sauh an boards and 
carrying money belonging to the Treasury of the United States, in Ircut- 
^tu from the Treasury at Washington to the assistant treasurer at San 
Francisco, was, on June 30, 1865, at 3.40 in the nighty during ^iek ^oeather^ 
purposely run on the Boncador Beef, with a view to the robbery of the 
money, and that a million dollars in amount was actually stolen by the 
captain of tile steamer and another party named ; that the safe was re- 
covered broken open ; that it was iprwarded by one of the parties in 
charge of the money to Washington, but that it never reached its desti- 
nation, being thrown overboard on the way. 

•Without discussing the probability of two men conspiring, for the 
purpose of a possible gain, to run the vessel on a reef in the open Car- 
ibbean Sea, in the night-time, thereby endangering their own lives and 
those of nearly seven hundred other persons, many of whom were 
women and children ; and without going into the testimony presented 
soon after the loss to the Department, that made it api^ear pretty 
clearly that the running of the vessel on the reef was purely accidental, 
and that the money was lost in the ocean, I hope now, in a simple state- 
ment, to overthrow every false inference drawn from the long circam- 
stantial statements that are presented to prove that the amount of a 
million of dollars was stolen, and that it was not lost and totally de- 
stroyed in and by the action of the ocean. 

First, then, the crushed safe did come to the Treasury and was repeat- 
edly examined by myself and others, in company with old sea-captains 
and other experts, and it was the opinion of nearly all that the safe was 
broken by being jammed between the steamer and the rocks. Then, 
again, nearly all the money that was in the safe, except the xnilliou 
dollars in question, floated on shore, and, except a few bills, has been 
recovered by the Treasury. The million dollars was not in ^^ greenbacks,^ 
as is alleged, but consisted of one thousand time-notes of one thousand 
dollars each, payable three years after date, with compound interest. 
These notes bore date May 15 ; were received by the Treasurer Mav 
16 ; and left this office May 18. The << Qolden Bule" left Hew York 
May 20, and was wrecked May 30, 1865. These notes were in regular 
and unbroken sequence of numbers, being from No. 5001, letter A, to 
5500 ; and from No. 5001, letter B, to 5500, both numbers, in each case, 
Inclusive. Both the numbers and letters appear on this kind of notes 
both on the upper and on the lower half of every note. Compound-inte- 
rest notes were issued from Nos. 1 to Nos. 9850, repeated on each of 
the letters A, B, C, and D, aggregating •39,400,000. 

All this immense amount, except the one thousand notes in question, 
and seventeen other notes scattered promiscuously through the whole 



REPORT OF THE SECRLTARY OF THE TREASURY. 171 

■eiic-A, havo been preseiitiHl at tbc Treasury, anil have been iiaitl. Xt>t 
a siii;;Ii* Doti* (if tbe one thouHand notes of tbe nnmbi*ns and lettens above 
iiM-iiti«iU(-il. that left tbis otliee for tninsportation to San rVaneis(*o. bas 
ever Ims-ii |irt*senteil for payment. Of tbe tbirty-ei|^bt tbons;iud four 
liundri-il iktbiT notes of tbe ssinie kinil, tbat were issueil at tbe Siune 
lini«'. .iiid iH'fiire and after tbe time tbat tbe one tbousand notes in 
quf>t:<'!i vi-n* issuinl, a// but Hennhrn notcn hare been redeemed. Tbe 
fiart (*t lilt* stor>' tbat tbis million of doUars was used by tbe aUeged 
tbirvfs. ivbo, it is stated, wen* iNK)r at tbe time of tbe wn^ek, are rieb 
n«i«, Au%\ in [lossession of vahialiU* farms and stocks in tbe State of 
Mar\ kuhI. i> simjdy absunl. ilad tbis pniiHTty iK-en bou^bt witb tbeso 
Dott-.s. Tbi*y woubl Ion*; sinee bave Ih^mi pn^sented for payment. 

A Miu'^t'stiiiu is t brown out tbat tbe numbers of tbe notes were 
chaup'd. or Ritber tbat otber notes, witb otber numU^rs, were excbauged 
for tbf ni>t«*s in (|uestion by tbe coHusion ot tbe tben Uepster of tbe Treas- 
vrr witb tlir tbieves. Sucli a course woukl bave been impRietieable, if 
DoC ini|Nis>ibh*, and could bave U'en of no eartbly use to tbe supfiosed 
ei>D>pir.itiirs if it could bave Imhmi done. Tbe lirst note pn'Si*nteil would 
have Un'U detected, and tbat, t(M>, wbetber tbe numbiTS wen' altered or 
iioc. ur wbetber other notes witb otber nnnilMTS wen* put in tbeir stead. 
It altrn^l to or excban^^ed for a note of another number under U850, the 
higbei^t number issued, it would, of course, bave been a duplicate^ and 
ibrfv viiuld have been no place for its register on tbc books. If cban^d 
to or fiir u bi}:her utunber than tbe one nanuMl, it woidd bave shown an 
I4•lf^. which it is now known does not exist. As no duplicate nor 

\y DtiiulN-r hij^her than 9SM has ever U-en pn'sented, tbis false tbei>ry 
falLi «ith tbf othem. To show tbe utter imiK)ssibility of either beinj^ 
dtiiH-. •*r tbat the notes in question wen^ reiU»i*med in any other way, it 
u rrtily nf'Cfssar^' to state, that all money, these notes includcHl, is re- 
nrivf^l fmrn tbe Uun^au of Kn^avin^ and Printin;; by the Tn*asurer, is 
H'^reipii^l fi»r l>y him, and is thencoven*d into the Tn^asury by warrant. 
Tbejk i-aii imly lie |Hiidout on warrants. Whefi ntleemed by tbe Treas- 
nn-rthey an'can'fully counted, and tben cut in twopartslon^ntudinally, 
UiaA nhowinj; Uith the letters and uundN*rs of the notes on each half. 
The loner halves are tben sent to tbe oflice of the Sf'^'n'tary of the 
Tr«-aMir\, and the up|ier halves to tbe otliee of tbe He^ister of the 
Trv^uoirv. In each of tbese oflices tbev an* <*ounted; and if found to l>e 
nMTtt't and a^fin;; in all tbe otliees, tbe Treasurer is then reim* 
bomrtl fur the amount by wammt in bis favor. 

Id the oflices of the SiTretary and of tbe Kep^^ttT, liooks of n^gis- 
iry fur the entin* issue of tbese romiHiund-inten*st notes wen* pn^pareil, 
haviritf the letters and the* nundiiTs printed in re^^ilar se«iuence from 
Ibe fkna to the lust number that was ever issued. Tbese half-notes, 
altt-r iM-in;; mi counted in tbese two ofliees, an* tben re^istenni resjiei-t- 
iTel> in tbeM* two sifparate bo«>ks of n*;^iHtry. Neither of thcM* oflices 
known i»f the other's action unless they disiij^ree with tbe Treasnn*i''*s 
rouiit. In f^uch cam* each reiNirts to tbe Tn*asiirer sepanitely. These 
two bfjokn of reipstr>' an* now found to a^nt*, and they Ixitb show that 
aii the notes of this kind that have ever iN-en issne<l, amountini; to 
tfairtv-uiue luilliou four bundn*d thousand-dollars, have li(*<*n pn*sent(*d 
aiMl |Aiil, except the one thousand notes in <piestioii. and the seventeen 
««bcr iKfCra before mentioned, that bave, as yet, not been presenUnl for 
mitmflkm. All tbe blanks op|M>site tln*ir appmprtat4f letters ami num- 
tim Raqiectii'ely are fliletl up witb the date on which each individual 
nnC^ waa rcdec*me<L The one tbousand nnmliers repnrsentiiiK the notes 
ariit bj the ** Golden Kule" to San Trancisi'o, runniui; in their se^iuence 



172 PAPERS ACCOMPANYING THE 

through quite a number of pages in the books, remain a blank on all 
the registers. After waiting over six years and not a single one of these 
known notes appearing, the Comptroller of the Treasury has, after a 
thorough and searching .investigation, wisely directed to treat them 
like notes certified to have been destroyed, and has thus had them 
taken out of the cash account : and thus has most undoubtedly cor« 
rectly settled this vexed matter rorevery or until that time at least when 
one of these notes shall be resurrected from the grave where it has 
been buried for over six years. 

OUTSTANDING LIABILITIES. 

Governments, like individuals, should follow the golden rule, and do 
as they would be done by. Ours, of all others, being of -the citizens, 
should set an example of honesty to the citizens. The withholding of 
an honest debt is morally but little, if any, better tban outright stealing. 

There is due from the Government money, in various amounts, to in- 
dividuals, principally for unclaimed interest on United States stocks, 
that has been accumulating from year to year, until, in the aggregate, 
it amounts to quite a considerable sum. Formerly no employ^ of the 
Treasury Department was allowed to give any information that would 
lead to a demand for the payment of these debts. The consequence w^as 
that sharpers would,' by some means, at times succeed in ascertaining 
some of tlie amounts, and the names of the persons to whom the money 
was due. If through city directories, or by any other means, they suc- 
ceeded in ascertaining their post-office address, they would write to the 
parties direct ; if not, then they would insert an advertisement in the 
** personal" of a New York newspaper, stating that " if the following- 
named persons will address G. A. B., box 6857, New York post office, 
stating where they may be found, they will learn something greatly to 
their pecuniary advantage f after which follows a long list of names. 
These will be recognized in this office as creditors of the Government. 
If the creditor gets half the money due him from the Government he is 
lucky. Through these means the indebtedness of the Government for 
these unclaimed amounts has gradually decreased, but, instead of going 
to the persons to whom it belonged, half at least has gone into the pockets 
of sneaks, who obtained the information of the indebtedness surrepti- 
tiously.- 

Some three years since, with the consent of the then Secretary of the 
Treasury, I directed letters to be writtea to all persons having amounts 
standing to their credit on the books of this office, whose address could 
^be ascertained, informing them of such fact, and the amount of money 
subject to their order. Comparatively but few were reached in this way, 
and very many of these amounts still remain unpaid. It is therefore 
recommended that Congress be asked to pass a law directing the Treas- 
urer, or other proper officer of the Treasury DepartmentJto advertise in 
newspapers published in the cities of New York and Washington, at 
the end of each year, a list of the names of all persons to whom the 
Government has been indebted for more than six months next preceding 
the making of such list, stating the amount of said indebtedness ; and 
that lists of the same shall be posted in conspicuous places in the offices 
of the Treasurer and the Assistant Treasurers of the United States for 
public inspection. Provision should be made in the law for the retention 
of a percentage from the amount, when paid, to defray the expetises of 
advertising. 



REPOBT OP THE SECRETARY OF THE TREASURY. 173 

AUDIT OF ACCOUNTS. 

The lack. nec<I, and want of a proi)er officer in the Treasary Depart- 
ment to ri'vicvTy ndJQst, and finally settle the agency accounts of the 
TreasanT and the Ajssistan t Treasurers, and Desigiiated Depositaries^ and 
of the Vosx Office acconnts that are now finally passed upon by the 
Anditcir of the Post Office DeiNirtinent, are seriously felt. 

All other accounts, civil or military, or of whatever branch of the 
pablic M*r\'ice, are finally passed upon, adjusted, and settled by either the 
Fin^t or the Second Comptroller of the Treasury. Neither of the Comp- 
truUen* has any legal authority to review, decide upon, or in any man- 
ner coiiinil in the two kinds of accounts above named. The final settle- 
BrntarMl the correct i>aymeut of these accounts should be under the 
■aperTi>ion of a Comptroller, or other proper officer designate<l for that 
pnrpofie. As matters now stand, in ri*g;ird to the two classes of accounts 
named, thi-^ 4>ffi(*e is not only inconvenienced and imperiled, but it has 
great n- s|N>nsi1iilities thrown \iih)i\ it that do not attach in other cases, and 
noirfat ni>t in those named. 

It v* fean*tl that through the loose, irregular, and anomalous manner in 
which thes<';u'counts are settleil and paid, sooner or later, the Govern- 
oent will suffer serious losses. A loss to the Post Office Department some 
jfan ^inct^ sup|>osed to have lH*en caused by the collusion of the then 

KEtm.ister in the city of New York and an officer of the Treasury 
partnu'nt, and the ro<H?iit loss to the Government thnmgh an agency 
ncnmut. wmdd probably have been avoided had there bei*n a proper 
offii*«-r i»i' th«» Tn'asury Department to review the atyustment and the 
•ettlt*n»«-nt of these classes of accounts, and decide uiK>n the sufficiency 
of the n^*i-ipts given in imyment therefor. 

It L*» i»u;;ge«ted that the office of a Third Comptroller be created, to 
lakt- all thcs4? iu.*conuts and their final settlement in charge; or that tlie^ 
be given, lik** all other ac(*ounts for adjustment, settlement, and evi- 
Anoe of c<»rrei-t imymeut of the dratl or check issued thereon, in charge 
of cme of the present Comptrollers of the Treasury. 



CONXLUSIOX. 

Without the least intention or desire to throw blame ui>on any other 
it i- line to the officers of thi* Treasury that the emphatic declara- 
tiun 4i4iitltl U* nmde, that for the defalcation of an officer l>clonging to 
aiwfh«-r I>t p.irtnient of tlie<fOvemment, neither this oPIce, nor any one 
cn|»l(r>»*(l in it, is in an}' way resi>onsilile, as will \h} clearly made to 
nfffifar* fihf>uld a legal investigiition of the whole matter, which is 
Atmiird on my part, ever Ih' made. 

The ll«<«'al year has endcnl without the loss of a single cent to the 
TiraMir) by the act, or by the negligence, of any employe in this office. 
F<tf thi"» and for other es<*a|M's from loss, I hofMr that I aui truly thankful 
and iTatefnl to that Power that has now ag;iin, as in the p:ist, shielded 
from iM-rsonal harm, ami the nation fmm conse<juent i»ecuniar}' loss. 
I have the honor to he, very n*si>e<*tfullv, 

F. K. SPINNER, 
IreaMurcr of the United SStatee. 

GEOBOE 8. BOUTWELL, 

Secrdnry of the Trcaenry. 



174 PAPERS ACCOMPANYING THE 



BEPORT OF THE REGISTER OF THE TREASURY. 

Tbeasitby Depabtmbnt, 

Begi8ter^8 OfficCj October 30, 1871. 

Sm : I have the honor to submit herewith my annnal report of busi- 
ness transacted in this Boreaa daring the fiscal year ending June 30, 
1871. 

It will be observed that the amount of work performed in the various 
divisions does not differ widely from the amount performed in iMe pre- 
vious year, and the clerical force will average about the same throu^- 
out the year. 

The refunding of a part of the public debt has added to the labor of 
the loan branch, and should success continue to attend your efforts to 
accomplish that purpose, I shall be dnder the necessity of asking for an 
increase of clerks in that division of this office. 

It affords me pleasure to bear testimony to the general good conduct 
and efficiency of those who are employed in the pubUc service in this 
Bureau. 

The chiefs of division, and the general organization of the office, re- 
main the same as at the date of my last annual report 

The report of business transacted is submitted under the different 
divisions into which the office is divided. 

DIVISION OF BEOEIPTS AND EXPENBITXJSEB. 

The work of this division has been materially increased by the act of 
July 12, 1870/ which provides that unexpended balances of annual 
appropriations shall only be applied to the payment of expenses prop- 
erly made within the year, as it necessitates a duplication of accounts 
on both the personal and appropriation ledgers in all cases, except the 
appropriation be permanent or indefinite. 

The following statement exhibits the work of the division for the year: 

The nnmber of warrants issued during the year for civil, diplomatic, miscel- 

laneons, internal revenae, and public debt ezpenditures, was 19, 032 

In the preceding year 17,679 

Increase 1,353 

The nnmber of warrants issned for receipts from onstoms, lands, direct tax, 

internal revenne, and miscellaneons sources, was 10,034 

In the preceding year 9,561 

Increase 463 

The number of warrants issned for payments and repayments in the War, 

Navy, and Interior (Pension and Indian) Department, was 7, 977 

In the preceding year 9,927 

Decrease 1,950 

The nnmber of journal pages required for the entry of accounts relating to the 
civil, diplomatic, internal revenue, miscellaneous, and public debt receipts 
and expenditures, was 4,027 

In the preceding year *. 4,017 

iBGiease ^. .•.—... 10 

The number of drafts registered was ,^ SO, 1H6 

hi the preceding year 89,73S 

Decrease 549 



SBPOST OF TBE SECRETARY OF TQE TREABURT. 175 

Tte mmmhet of ecftUkatot Itamlflhed for the sottlements of aoooants waa 9, r37 

la ttepcvocdiag joar 6,814 



2,723 



The DoailwT of aeeoQiits reeeirwl from the ofQcrfi of the First and Fifth Aiidi- 

lom. and Coomiaiooer of the General Land Office, was S0,9B4 

la tbe ptvcnIiDg jear 20,775 



209 



vork of compiUug the receipts and e)q)enditnre8 of tbe Govern- 
kC M beiDic kept op as far as the settlement of the public* accounts 
vin pfimit. The mannscript for the fiscal year ending June 30, 18G0, 
vill be ready for the printer by the Ist of December next 

A largr proportion of the doties of this division consists in funiishing 
iafoffviatioii^ and preparing statements and refwrts on calls made from 
four office and the several Bureaus of tbe Departments, and from Con- 

NOTE AND COUPON DITISION. 

The following is a detailed statement of the work performed in this 
diTision daring the fiscal year, viz : 

Ot United States Treasury notes (upper halves) there were counted, 
aasflrted, arranged, registered, and examined as follows, viz : 

On^Trar 5 mt eeot. Treaamy notca : 
Art Marrli 3, 1483 1,640 $32,310 

Tvo-yrar S per eeot. T re a so ry notea : 
llaRfa3.1i«3 

year 5 ner eeot. ^ eoopon " Treasury notea : 
h3.1H6... 



lrt:> 11.900 

Act Mancli 3. IHG 30 3,750 



TflCal aamber 5 per cent. Treasury notea 1,8:>5 47,960 



27 



ThfT««-yrar cooipoaDd-inierest notea : 

Art Marrb 3, 1H63 nil 13,000 

ActJ«ar3u, 1>M 11.140 l,304,:te0 



Total eeoipoDiid-intereat Dolea 11.451 1,317,3:^ 



GoU rrrtiacalea: 
ActMafrliX 1«63» 29,913 oertificatea i74.:}12,000 

The whole number of notes and certificates received during the vear 
waa 43^19, amoanting to $75,877,340. 

The whole number of five and six ])er cent, interest notes (whole) 
f«Mved from the Comptroller, counted, verified, and delivered to the 
VmkVti StatM Treasurer, was V2;iOo, amounting to $3G;v^^- 

Of rnited States seven-thiriy cou|)on Treasury notes th4*rc were re- 
cared, coanted, assorted, arranged, n^gistered, examined, uiul compared, 
afe Mlowii, Til : 

Coupons. 

Act ialy 17. l««l 

Art Jsoe 30, 1«4. and March 3, laCo: 

Aoffoiit 15, l**! 

C I ai WW aitachtd 312 

Jaoal.MH6!» 

105 

JaiylMSOC* 

' ' TM 




yoictL 


VftltM. 


40 


•0,000 


461 


43,100 


373 


44,450 


1.003 


95,000 



1.071 1,^•<U ldO.&& 



176 * PAPERS ACCOMPANYING THE 

The whole number of seven-thirty coapon Treasury notes received 
during the year was 1,889, amounting to $189,550, with 1,071 coupons 
attached, the same having been arranged, registered, examined, and 
compared with the records of the division, properly filed, and dcposite<l 
in a files-room. 

The total number of coupons of the various loans counted, assorted, 
and arranged numerically, was 4,283,704. 

Tlio total number of coupons registered was 5,087,608. 

The total number of coupons examined and compared was 10,597,947. 

All the redeemed coupons are received in this division, requiring a 
large portion of the clerical force to complete the necessary arrange- 
ments for their final disposition. After being registered and carefully 
compared, they are packed in boxes, which are labeled, designating the 
number, denomination, and kind of coupons. A schedule of the con- 
pons, by report, is prepared, designating the number of each denomina- 
tion, loan, when due, the amount of each, and the aggregate of the whole. 

The number of exchanged and redeemed bonds received, scheduled, 
entered in blotters, and registeiled upon the numerical records, wa^ as 
follows, viz : 

Of the loan of July 17 and August 6, 1861, 9,809 bonds, amounting 
to 86,081,150, with 219,948 coupons attached, amounting to $4,097,511. 

Of the loan of June 30, 1864, 21,229 bonds, amounting to $15,329,750, 
with 636,796 coupons attached, amounting to $13,818,184 50. 

Of the loan of March 3, 1865, 5,964 bonds, amounting to $3,578,300, 
with 187,667 coupons attached, amounting to $3,374,368 50. 

Of the consols of 1865, 109,481 bonds, amounting to $60,787,350, with 
3,283,808 coupons attached, amounting to $54,869,040. 

Of the consols of 1867, 45,589 bonds, amounting to $7,304,450, with 
1,551,123 coupons attached, amounting to $7,452,072. 

These bonds, after a careful examination and comparison with the 
records, are delivered to a committee authorized to receive them for 
destruction. 

LOAN DIVISION. 

The total amount of coupon and registered bonds issued during tko 
year was $213,842,586 41. The number of bonds was 61,233. 

Tbe amount of bonds redeemed, as shown by the books of this office, 
was $216,520,312 41 

Including amount which, in process of auditing and settling the ac- 
counts, had not reached this office at the close of the fiscal year 63, 179, 450 (X' 

Exchanges 49,807,300 (u) 

Transfers 96,572,362 Ou 

• 

Making total amount canceled 426,079,424 41 



ft 



The following statement shows the number of cases, number and 
amount of registered and coupon bonds issued and canceled during the 
fiscal year : 



BZPOST OF THE 8ECBETART OF THE ^iSUBT. 



177 



I 

1 






: :SS8SSSSS 

: illiiSSli 
i mvtiii 

; is - Si* 


iSSSSSS^S 7 

88?aiiSS S 


, 


— 




: :88SSS5S8 
i illlllHS 


SSSiSS :i S 

ssiais -s 3 


i 


^^; 


: ;gsss;;|5 

of ri- 


'-■-•'" « : * 


■««»J9T>.«; 


i iS=rE6S= 




1 


_l 


: :itS :S3S : 

: :|II SIS -: 
i irs :S3s : 


StSSS : 8 8 


■p— l.p«0^ 


; ;5-« mi i 


Slip i i= s 


—'-1 


i 1'"^ ?-^ : 


•K%U i r 8 


i 
1 


_! 




i i ;8 :85S 5 
Hi! i * s 


^« 




: i ; ;« i^si I 
i ;i : : 5 5 


— ,"s 




itn=i""i 5 


1 


1 


i 




KillllJ 



178 



P 



FjIPEBS ACCOMPANTDiQ THE 



siiissiiaisssisii 



SSi3Si;S3S8S8°3 

IliillSISSiiSiS 

mmmmm 



%HnUH^%i%S% 



Sii 



fpooqiovx 



m 



III 



gsssss 






il:S 



m 






iii'iiils'iaiislllill I 



i^Hi 



BEPORT OF THE SECBETART OF THE TBEASURT. 



179 



KOTE AND FBACTIONAIi CUBBENCY DIVISION. 



The work of tliis division has materially increased daring the last 
}• :.r, as urill appear from the following statement showing the number 
i f notes and amouDt of fractional currency, Treasury notes, and national- 
'■..nk notes (of sach national banks as are broken or gone into volun- 
* .ry liquidation) counted, examined^ canceled, and destroyed, by burn- 
:. .% during the year, viz : 



Denomiiiatioii. 



NaofBoieA. I Amonnt. 



r -'il ranrorr^ 



'i: I cn n r o fc j . 



taaue. 



^1 rvnmcr, third i«mie.. 
.oAi coTTvacy, fonitli tasoe. 

''r«1rrBot<« 

*• :.'lrT Bocea., secies 1M9. .. 
I ..-: »i«4*P 



ToC^ 



400.000 

600, COO 

aO, P24. fXW 

116, ^'Kl. 000 

12, C77. Ti6 

1, 1U3, 40-1 

S31, 819 



•62,000 00 

91. 300 00 

S. 072. 100 00 

24, :>!}><, tiOO 00 

114. V2':. JiO (M) 

2,070,170 00 

b. :uM) (0 

.1.299, -229 40 



1^ 837, 601 . 147. 334, 3:» 40 



DUeounted maneif record hept, btU not counted^ in (his division. 

V -^almrrency $974 83 

Y * <«aa] cnrrency, WTond issue iVA 76 

;-.. {.<tnal cQTTPiicy, thini issue 8i^,720 77 

i r^ iiozukl contMicv, fourth issue HiyiiT^ 76 

:. .:.:-t«:ader noW. 190,94'^ 35 

Lt^al-teoJer Dotesy series 1869 17,G0S 15 



Total.. 



309, 440 62 



T;. anmber of notes eoanted this year was 152,837,601 

Tjc Dumber of notes counted last year was • 115, 277, 13d 

* 

of 37,560,463 



I-« 



t of the notes eoanted this yearwas $147,334,359 40 

t of the notes counted last year was '.. 118,116,960 50 

of. 29,217,398 90 



TOIOVAGE DIVISION. 

The tonnage of the ofyontry, as compared with that of 1870, is as fol* 

Iowa: 



ism. 



urn. 



Tons. 



I#s 



I 



i %»e tsiceoo xm U4a,im 

I I 91SSS - &7».70a ».9» %fj»7,4t& 

iM«r 4,U^Ms 9,61 4.2kri,e97 



180 



PAPERS ACCOMPANYING THE 



The tonnage in " home trade'' has increased 126;623 tons, and the 
tonnage in " foreign trade" has fallen off 91,822 tons. Stated acconl- 
iug to the various classes of vessels, the comparison is as follows : 



SftilinK-veMelf 
Steam -vessels. 

Barges 

Cazial-boaU 

Total... 



1870. 


ld7L 


Vessels. 


Tons. 


Vetsols. 


Tons. 


17,534 
3,524 
1,530 
6,410 


3, 363, Ode 

1,075,095 

340,411 

567.915 


17,398 
3,567 
1.472 
7,314 


3, 3^. Ii5 

1, 0^7. 137 

360, 3«l 

64.-, 4n 


SS,99d 


4,846,507 


39,651 


4,393.607 



Of the total steam tonnage of the country, amounting to 1,087,037 
tons, only 5 per centum is regularly employed in foreign trade. 

There, appears to have been a total increase during the year ending 
June 30, 1871, of 604 vessels— 34,800 tons. 

The sailing tonnage has decreased 78,231 tons ; the steam tonnage has 
increased 12,442 tons ; the barge tonnage has increased 19,932 tons; and 
the canal tonnage has increased 80,557 tons. 

SHIP-BUILDINa. 

The ship-building of the country, for 1870 and 1871, is as follows : 



Sailing-vessels 
Steam-Teasels. 

Barges 

Canal-boats . . . 

Total... 



1870. 



Vessels. 



816 
890 
163 
350 



1,618 



Tons. 



146, 340 
70,690 
89,736 
30,356 



876.953 



1871. 



Veasels. 



756 
303 
829 
468 



1,755 



TODS^ 



97.176 
87.r43 
46.^^1i^ 
41.3c< 



373^3136 



The total ship-building, during the year ending June 30, 1871, appears 
to have been 3,727 tons less than during the preceding year, bi^ there have 
been 137 more vessels built. This is due to the falling off in the build- 
ing of large vessels for the foreign trade, and to tho increase in the 
building of barges and canal-boats. 

There has been a great falling off in the building of sailing-vessels, 
and an increase in the building of steam- vessels. The steam tonnage 
built has been designed almost exclusively for ^' home trade." 

The tonnage built within the limits of the various grand divisions 
into which the country is divided is as follows : 



Atlantic and OnlfCoMt 

Pacilio Coast 

Korthem lakes 

Western rlTors 



TOVHAOS BVILT. 




170, 116 
13.730 
37.358 
96,659 



150, $%) 

3L9;U 
4i377 
73.130 



BEPOBT OF THE SECRETARY ON THE TREASURY. 



181 



Tbe iron abip-bufldiDg of the country dnring the past year has lieen 
y small in comparison with the iron ship-building of Euglaud, which 
miiHmnted to 23^,824 tons in the year 1870. Yet tbere has U^u a larger 
toDnage boilt in this country than during any previous year, since the 
Urraiuiation of the war, as shown by the following table : 

/fVM Mnrit huiU la Ike Umittd StatrM/rom 1667 to 1871 inclunre. 



TOXXAGB BUILT. 



larn. ife«& 



la j "Soot .1 None , 

' None . 2,1:01 



1800. 



1.039 



ItfTO. 



C79 
7,CW 



None .- %iAl | 4,Sb4 i e</Jcl 



l^L 



a. 067 
i:i. Ui 



la. 479 



The iron vessels built have been designed almost exclusively for home 
tndf. There have been two iron steamers built on the lakes and four 
on the wi*stem rivers. 

The HuiN*riority of iron over wood as a building material for steam- 
seems to have been well established. 



THE FISIIERIES. 

The unmber of vessels and tonnage engaged in the '^ cod and mack- 
erel'* and **vhale fisheries" during the years 18G8, ISGt), 1870, and 
1^71 in as follows: 




r.** 



3& 71.343 



1.714 : G:17M 
311 : 'ro.tfOBi 



V^McIs.: TuDft. iV(>saelH. Toun. 



2. 89S 91. 40) ; S. 42r. 



CI. 4^ 



Oor ctM^ and mackerel fisheries exhibit a fair degree of pn)siH>rity, 
tW tonnage tbns employeil being larger tlnin during any year since tlio 
frfml ut the bounty on the coil-fisher^' act ol July 28. 1800, and in 
bra thereof the substitution of a drawback on im|>ortea salt used in 
cnnug both mackerel and ciMl-fisli. 

Hit ff»llowing statement exhibits the tonnage employed in the cod 
acNl macken*! fiisheries lielonging in each State : 



RUt^. 



Tirnn. I'l-r < «-nt. 



%"m U 



l.KW , 
40- 






q:» 



1 
a4 



iw 



district of Gloocester is most extensively engaged in tliis t>ccu- 
fatkmi her cxmI and mackerel Meet amounting to 548 vessels, -M^KSt) 
■fawim an increase of 07 vessels, 3j{fJ'i tons, since June 'M^ 1870. 



182 



PAPERS ACCOMPANYUra THE 



There appears to be a gradual decline in our tonnage employed in the 
whale-fishery. The entire whaling tonnage of the country is owned at 
the following porta: 



Ports. 



"Kpw Bedford 

New l^ndou 

Bnrn8tablo 

Edgartoi» 

Salem mid Beverly 

Kaiitnckot 

San Francisco. . . .'. 
Sag Ilurbor, N. Y . 

TotAl... 



Teasola. 



Ton*. 



187 


51, 4« 


S3 


3,-7T 


SO 


i.v:s} 


5 


1, -"►4 


5 


7-5 


5 


7>> 


3 


Ur2 


9 


2tjl 


349 


61.4^9 



It appears that 84 per cent, of the total tonnage employed in whale* 
fishery hails from New Bedford. 

EEVISION OF THE LAWS KELATINO TO THE HEGISTBATION, EKBOLL- 

MENT, AND LICEKSINa OF VESSELS. 

Our registration and enrollment laws now in force are substantially 
the enactments of December ,31, 1792, and February 28, 1793. It seems 
to bo very desirable that certain changes should be introduced, both in 
regard to the method of documenting vessels and in the forms of our 
records of title. Great improvements can also be made in tbe manner 
of keeping marine accounts and transmitting returns of the same to 
tbis lJei)artmeut, thus enabling us to preserve more accurately the dis- 
tinctions as to customs districts, and also as to the home and foreign 
trade. 

• BOOKS AND BLANKS. 

During the year ending June 30, 1871, there were issued from this 
oflice to collectors of customs, upon requisitions, 1,404 blank-books and 
118,159 blank forms. There were received from the Congressional 
Printer 1,130 books and 78,000 blank forms. 

The plan of furnishing these supplies to the custom-houses of the 
country from this oflQce has proved to be highly successful both as a 
measure of economy and as a means of securing uniformity in the 
work at the custom-house and in the returns made to the office. 

During the past year complete lists have been made of all the docu- 
mented vessels of the United States, referring to the records of this 
Bureau. This has been found to be a practical necessity of the cur- 
rent work. 

An alphabetical list of the ports of entry, ports of delivery, and 
hailing ports of vessels has also been prepared, showing tbe State and 
customs district in which each port is situated, together with a full 
geographical descri])tion of the limits of each port and district 
I remain, with great respect, yours, &c., 

JOHN ALLISON, 

Register. 

Hon. Geoege S. Boutwell, 

Secretary of the Treasury. 



BEPOST OF THE SECRETARY OF THE TREASURY. 183 



REPORT OF SCPEBVI8ING ARCDITECT OF THE TREASURY. 

TREAsrRT Department, 
Office of the Supervising ARcniTEcr, 

Xoreinber 17, 1871. 

Sir : I bave tbe honor to submit tlio fallowing rei>ort of tbe progress 
of tb«' ViiriouH works, with tin* i*onstriu*tion, repiiir, or improvouiout of 
vhirh thin office has been Hiar^cd, nnil also of the condition of the 
pabhr iini|H»rty' nnih*r its supervision, together with some reconiniemhi- 
tion^ in n'?;iril thert»to. 

Since thf ilate of my last re|>ort. the only new buildings that have 
htru iNimnienriMt an*thecourt-h<inscand post-ofliee at Columbia, South 
Cantlina, and the custom hfiuse and post-ofliee at Machias, Maine. Work 
h^< ln-«-n n»sumwl on the custom-house at New Orleans, fjouisiana, St. 
I*aaK Minnesota, and the marine hospital at Chicago, Illinois, and has 
lin-n iniutiMUtHl on the custom houses at Charleston, South Candina ; 
Kn«*\\il!««. TcnncssiH*: Cairo, Illinois; Omaha, Nebraska; Portland and 
A^t'Cia, OregiHi; the bnnidi mint at San Francisco, California; the 
Oiiirt lH»n<^* and |iost ollicc at New York, and the post-oilicc and treiid- 
UT\ buililing at Ihiston, Ma*^s:ichusctts. 

Thi- custiun-housc at Portland. Maine; the eonrt-honses and post- 
ofQo'^ at \U*A Moines, Iowa; i'ortland, Maine; and Madison, Wisconsin ; 
appr.ii**«T* s stores at Philadelphia, Pennsylvania ; and the ass;iy otlice at 
bH<it- City, Idaho, have Ihmmi comph'ted. t'liruishei!, and are now iKrcupied. 
Tlir cuj^tom hous4*s at AU*xandria, Virginia ; Detroit, Michigan; New 
Bcxlfiini and NewburyiK>rt, Massachusi»tts; Newark, New Jersi\v; Ports- 
BMtarh, New Ilampshiiv; ami the <*ourt-ho:isi's and post-oftices at Wind- 
9i»r and ICutlaiid, Vermont: and the marine hospital at Chelsea, Massa- 
rhii*«-lt-, have lKH*n thonmghly ivp;iii*etl and remodeled, and are now in 
pii«I c<»nilititin. The ohl custi»mli(mse at Charleston, S^mth Carolina, 
fur the rep.iir of which a s|K*cial appropriation was made, has Imhmi re- 
fl!T»'*l. and is now fM*<*upietl. The ;Hldition to, and the remodeling of the 
ra«T<mi ] louse and post otlice at Haltimore, Maryland, is now in prognvns. 
b-pair^k. mon* or h*s«t, have be(*n made on the following buildings, viz : 
M^nur biispitals at Key West. Florida, and St. Louis, Missouri; and the 
ru%t.*m boUM-M at Hath and Haiigor, Maine : Postou and Barnstable, 
Ma^«.i«*buf«i-trH; nullah). New York; Ch*veland. Ohio; Kastport, Maine: 
S.m Fr.»nii!*i*o, ralifornia; Cincinnati, Oliio; Krie, Pennslvania ; Gal- 
*•••:. tn, Texas; Mobile, Alabama : Ni*w Yi»rk, New York ; Norfolk, Vir- 
jnntj ; Oswego, New Yolk: Peusacola, Forida; Pittsburgh, Pennsyl- 
tariia: Philadelpliia, Peniisxlvania ; Provid(*nce, KIknIc Island; St. 
|>»ii:«. MiHMiuri ; WiImin;;ton, N«»rth <'arolina; the court-housi*s aiul 

t#»t t.ftii-en at Boston, Mass;ichus4*tts; IndiauaiMdis, Indiana; New 
otk, N^'n* York: and th** marine hospitals at Cleveland, Ohio; Detroit, 
Mt« hig.in : and Port bind, Maine. 

Tbr foUowiug appropriation was made at the last session of Congress, 
Tu: 

Tu^t tJj^ ^vrrtarv of i!m' Trrn«nrT 1m», ami Ik* U lH'n'I»y. anthoriz^l an«1 «Iin*<*tf«l to 
r*' -^ t'. !«> rcinatni* t«^l » f«iiit:ii»l«' liiiiltliii};, tin^-priNif. at TriMitim, New JiTM-y, for tin* 
^r«^:j»#«Uli«»ti tti th«> \mmt-4t(f\rt\ l'iiiti-«l St:it«'rt cinMiit aii(l«lt8trirt coiirtH, ]M*iiHioii. ami 
iBi#raai r»«f«iif fittcm; ami for ffltin |iiir|MM<* th<-rr in h«*rvl>y aii|in>]iriat4-«l. out of any 
Bx'<^t m ibr Trramrv m»t «itlii rwiM* aiipropiiatiil, oiiu hundrMl thi>iiH;tTi«l iloUun*, 
U» ^ iiM^hd apclf*r tun ilinN'titm of the S«-<-n*tary «»f tha TrMMiiry, who rilian t*aiiw 
pr«^«r |ilMi and rstlmatm to In* uia«l«*. mi that no «*X|M*uditarBBban In* iiiaitu or aiithur- 
imm tar ifea fUl conpletioti of said l>uiUltiif( lM*yuud tlieamaaDt brrvin npftn»priat«<l. 

[Tadcr tke Mtboritj oouferred by thii» act, offers of sites for the build- 



184 PAPEBS acc6mfx^yinq the 

ing were solicited by advertisement. After a fall examination, it was 
found that a suitable lot could not be obtained for less than $45,000. 
As the appropriation expressly stipulated that no expenditure should he 
made or authorized for the full completion of the building beyond tiie 
sum of $100,000, and as it was so manifestly impossible to erect such a 
building as the act required for $55,000, (the balance that would remain 
after paying for the site,) no further action could bo taken by the 
Department, even payment of the bills for advertising being esti>pped 
by the provisions of the act itself, they are still unpaid. This result 
was anticipated by this office, and vindicates the opinions uniformly 
expressed by me, that the building could not be erected for the sum it 
was proposed to appropriate. In this connection I desire to again call 
attention to the fact that it is impossible to reduce the cost of work 
below its intrinsic value by limitations on appropriations. Such limita- 
tions operate, as in the present instance, as a practical repcjil of the 
appropriation, if respected, or in applications for deficiencies if ignored 
or evaded. No other result ever has been or ever can be obtained. If 
it were possible to reduce the market value of labor and materials by 
legislation, the object sought for could undoubtedly be attained, but not 
otherwise. 

I would also, in this connection, call attention to the appropriatiou 
for the construction of the court-house and post-office at Columbia, 
South Carolina, An appropriation of $75,000 was made on the 3d of 
March, 1869, for the commencement of work without any other limit;i- 
tion than that a suitable site should be given by the citizens. UndtT 
this authority plans were prepared and approved by the Secretary of 
the Treasur3% Secretary of the Interior, and Postmaster General, as re- 
quired by law, for a building, the estimated cost of which was $285,101. 
This appropriation was afterward carried to the surplus fund under tlie 
operation of the act of July 5, 1870, in regard to unexpended balances. 
The following appropriation was subsequently made, viz : 

That the appropriation made March 3, 1869, having been covered into the Treai«iiry» 
the Secretary of the Treasury be, and he is hereby, authorized and directed to caudt* to 
be constructed upon the site already given to and owned by the United States, a mi li- 
able building, lire-proof, at Columbia, South Carolina, for the accommodation of the 
Eost-oflice and United States circuit and district courts; and for this purpose there is 
ereby appropriated out of any money in the Treasury, not otherwise appropriate^!, 
seventy-live thousand doUars, to bo expended under the direction of the Secretary at 
the Treasury, who shaU cause proper plans ondestimatestobemade, sothat noexixnd- 
iturc shall be made or authorized for the fuU completion of said building beyond the 
amount herein appropriated. 

The original plans contemplated a first-class granite building, three 
stories in height. These plans have been necessarily abandoned, and 
the foundation laid for a plain brick building of the same general ground- 
plan and dimensions, though but two stories in height, and which will 
be entirely inadequate for the accommodation of the ofiicers for whose 
use it is intended, for the proper transaction of the i)ublic business, and 
unsatisfactory to the citizens of Columbia, who gave the property under 
the assurance that a suitable edifice would be erected ; and it will lx» 
not only discreditable in itself as a Government buildiyg, but conspic- 
uously so, in comparison with the magnificent though unfinished State- 
house in its immediate vicinity. I cannot too strongly recommend the 
repeal of the limitation on the cost of this building before the comple- 
tion of the foundation. 

The custom-house at IVIachias, Maine, will be completed within the 
amount of the appropriation, but by diminishing the durability of the 
structure, a light galvanized iron cornice and tin roof having been 



REPORT OP TOE SECRETARY OF THE TREASURY. 185 

•;iTi<:itnt(-«1 fur the ;rmtiit4^ coniiiv and slato nN)f coiitoinplait(*(l hy tlie 
or:;:iti.iI ili*s);:n. This Kiviiijx lias lieoii mat It* at thi* cxin-iisi* nt' triio 
r« *iio:ity. ami with tho ctTtaiiity that hoiii root' uiui com ii«e will uwd 
n ii'-uul V. iihiii ai c'oiiipurativHv short tinu'. 

>•• aiiitiii luis luH'ii takrn in i*i*^ar<I to the now ciistoin-honst*, roiirt- 
bi'ii^-. ai:il |Nist-ofliciMit St. I^iiiis, Missouri, I'or which uu appnipriatioii 
ot $.;iKi.iNMi was uiaih* July ITi, ]s7(i. an<l renewed on April IMI, 1S71, 
Thai Mim U-in^ ontin*ly insut]iri<-nt lor the purpose*. The l>uilili:t;r now 
tM^'iipit-il was rriTted at a time wlicn la In a* and material were niueli 
•'LtMinT than at present, and cost Ji(>>'l,*,>s7 OS; it is entirely too small, 
xs i'h«-ap1y ami iNNirly ettnstrneted, and is in every way nnsnitahle lor the 
vantH III thf liovernnuMit, as I have re]Nirted h(*retotore. To oreet 21 
hrililin^' within the limit of the present appropriation would Ik* hut a 
Y«.i^(i- i>l n!iini'y. A new huildin;; is undoulttedly needed at St. I^uiis, 
till I «hiii:iii n4»t Im* eommeneed unless the (loverninent ean atlord tu 
hl« 'id tLi* iinii*iiht i:4vi*ss;iry to produce the proper result. 

Ihi" wntk in till* eustonihouse at St. Paul, Minnesota, which was 
M:«;*f :ifiiil liy the liniitatiims placed (Ui the cost of tlie huildin;; in the 
ait i'l A|tiil I'll, ^^7l^ lias Ihmmi i*esnnied. (the limitation haviujjr l»ecu 
n i«-..!ttl liy the act of March ;<, l*s71.) and is now well advanced. The 
pni>:r»-^- has U-^-n. on the whole, satisfactory; the work is of su|>«'rior 
qi::ilt;> : anil lh«- cii*«t has hcMMi h*ss than the amount of any ivspoiisiMe 
} :ii|H.^d that cnuld iNMihtaincd under advertisement. It is e.\|)ectcd that 
:!.t- i.iiiidin^ \; ill lN*incIo.«-d diirin;: the present M'ason, and he coniplete<l 
A' AU> .11 !\ iiMtr, and \utliin theanioinit ot iheappropiiation. Thisliuild- 
.I.L' V. ii:!ld ha\4- In-c-ii tini>hed and <K'cupi(*<l duriii;r the pivsent year hut 
r-T :1j«' It-u'i^latit:!: refern'tl to. CharL^es weit* made hv one 'Ihnmas 3F. 
?-c r. iMiii. uiiii alh'iri'd that till* contract for ^rai:ite had been awarded 
v::i:«*ijt f-iiiniH'tition, and at extravagant nites. and that he. Newson, 
«..« tMith .iiili* and williii;; to turnisii ;rraiiit«* of eipial (piality, at much 
. - r p;i«i--* than were paid the contractor, viz, i\'t cent^i jK'r culiic foot, 
«.t ..-•■ri-d ;.t iIm* Mte of the huildin;; without anv allnwances whatever. 
A'!:."4*jli thcM' char;:es were fidiy ihvesti;i:ated hy a comniittee of 
i < .p::i-^<«, iif whicli lion. .1. (\ ('hnrchill was chairman, and al;hou;;li 
?:.• :r !i-j»i rf entinh \ indicated the action of this otli'c, it is ;;:rafif\in;; 
; . '.m' ail!*' til ^tali* that the repiirt is al>o luilv sustained, undi-r o:iili. hv 
!i«> i«'».« a pi*rM»ii than ^Ir. Newson hiniM'li. who, since that date. entci«'d 
;;.**. .1 i-nntrai-t I'nr ;:ranite with the IJ;:lit llousi* Hoard, ;:i\ ini: hond for 
'.'..* i.i:ll:tfd iH-MMrmance theieol, V. liicii he siil»seiimMitl\ dfchnetl. under 
li^T!.. ill- u^iN loiahle tofiiitiil. thou;:h awardtMl tt» iiini at niihh lii;:lier rates 
Th.17. thos4- p.i:d hy this iithce. In his allidavit he states that he had 
h • <|t:.iii\, iitit owned land 0:1 whirh ;:ranite e\i>ted in hir;:e ipiantitirs 
iti.u truM whirh he e\pi*i'ti'd tu nhtain it with V(Ty little expense of 
»;ripp::i;: m cci*^! nf "kipiiiin;:: that, iijiimi trial and work n i. v:. i lie lock on 
Tii<- i>;ir«sdi' of the ipiarrx pro\ed liai-tiiius, and that e\eiy pirce was 
»l«*.lid li> •^plittin'i; that alter the ipiairy was lullv opened hi> found it 
n: -«>«Mk:Mc to ipiariy stiine t'ur le>s tha!i one duliar per ttidl : that he 
I.^ii • ntered into a contract tn fiiini>li and detixer at >^\ 'S» per fiNit ; 
i -.! that. Ml de||\eied. its ni-t i-ost to him Wiiuld lie f*.l 10 |H'r loot ; that 
•11 f-i. reply with his contract woidd in\ol\i* a loss of ^<J:*l.0Ul^ wliieh 
i-« '.III In- niinmis to liiniMlf and otiti i^. aial that he haM-d lii< hid on 
tilt* iipininiA of other inasons, havin;^ hiiiiM-li no knowh-dp* of the Im.si- 

Till* rane is worthy of re<*oril as a s|MM'iinen of the kind of e\ idem*e 
ou itbieh the rhat^es aifain.Ht tin- man:i;;ement of thisollicj* have heen 
UiM-tl, and a« un illuritratiun uf the corM-ctue.*is of the Matement luudu 



186 PAPERS ACCOMPANYING THE 

in my last report, " That bonds are unnecessary in contractinpr Tvith 
honorable and responsible men, and utterly worthless aa. a protectiou 
against rogues aud shysters; thus placing the honest, bonajide bidder 
at the mercy of the dishonest and irresponsible one." 

Work on the marine hospital at Chicago, Illinois, which wa8 sns- 
pcnded at the same time and under the same conditions as at St. Paul, 
was resumed early last spring. It has been pushed forward with gn^iit 
energy, and will be finished at an early day, aud would have been com- 
pleted within the amount of the original estimates and the limitations ot 
law but for the damage done to the building during the 8U8i>ensiou of 
the work and the loss of material and increase in prices caused by the 
late fire, which the superintendent estimates at $14,000 50. The only 
result attained by the suspension of work on these buildings has been 
the complete vindication of this office against the charges made, 
ademonstmtion that its estimates were correct and its prices low, and 
a direct incrciise in cost to the Government. 

In my last rei)ort I ex])re8sed the opinion that no expenditure on the 
custom-house at New Orleans, Louisiana, could make it a suitable, con- 
venient, or cre<litable building. Since then much labor and time have 
been expended in the preparation of plans for its completion. It gives 
me great pleasure to report that the work of completing it is progress- 
ing in a satisfactory manner, and that alterations and improvements 
have been made that, while materially reducing the cost of finishing the 
building, have at the same time gteatly increased its convenience, aud 
tliey certainly do not detract from, if they do not improve, its external 
appearance. The first or basemen t story is now nearly completed. As the 
business of the port is steadily increasing, I would strongly recomoiend 
that an appropruition for the completion of the building be made xrith- 
out any further delay. It will, when finished, though devoid of beauty, 
be a permanent and substantial structure, and will accommodate all the 
branches of the public service. 

The progress of work on the court-house and post-office in New York 
City has been not only gratifying but its cost has been kept within the 
amount of the estimates. The first story is now nearly completed. An 
idea of the immense amount of work that has been done may be 
formed from the following statement of materials used, and labor ex- 
pended, to the present time, viz : 2,47G,9(>0 bricks ; 15,701 barrels cement ; 
144.087 feet cube granite; 2,681) yards rubble masonry; 5,206,443 pounds 
of wrought and cast iron. And the magnitude of the undertaking, 
from the fact that there are now engaged at Dix Island 1,002 persons 
in the preparation of the granite alone, of whom 704 are employed in cut^ 
ting the granite for the Government, and 298 in quarrying the stock and 
otherwise for the contractors. Three hundred and twenty-seven thou- 
sand one hundred and sixty-nine sind one-half days^ labor have already 
been expended in cutting and boxing the granite after it has been quar- 
ried; and it is estimated that three hundred thousand days' labor will 
be required to complete that branch of the work alone. The fidelity 
and capacity that have been exhibited by the superintendent, the Hon. 
Calvin T. Hulburd, cannot be overestimated or too highly praised. I 
see no reason whatever to doubt that the building will be completed 
within the limit fixed by law. 

The nature of the soil required that the foundations for the New York 
post-office should be laid at a depth of 33 feet below the level of the 
sidewalk, and that sheet-piling should be used to the entire depth, while 
at Boston the same result was attained at a depth of 19 feet, and with- 
out any unusual precautions. The latter building is therefore much 



REPORT OF THE SECRETARY OF THE TREASrRT. 187 

fnrth»T .ulv.ijircMl than tin* fiirmor. tlio sorond Rtorv Itoinu noarlv roin- 
|»i«Xtil. Tin- |iii);m*ssof this work is hi;rhly ^rratityin^ to tht* Di'pait- 
nit lit. a:)il ifi thi* hi;;hi*st (h*;^^**' rriMlitahlo to tin* siiiuTinttMiclent, (irid- 
It \ .1. F. Ilryant, esq., tIion;rli he has Im'ch considerably delayed 1)y the 
li-p::il |>riM (■«Mliii;rs n>t'ei'iii1 to in my last i'eiN)rt, which weiv hniiid ncH-es- 
-v.iy to i»:«H-nivthe aiMitional pro|KTty required, the h)t ori;rinally pnr- 
rfti.:<t'«I U-iii^ inadeipKite tor tlie sitt* of the huihlin^. Thest* questions 
bu\e. Ko«\('Vi«r. lNM*n sjitislacturily adjusted by the condcMiination of the 
i»:iqicr;y at its appraised value, under a special net of the State of 
3I.i^^uiiii<««'tt'i. all other att(*nipts to pn»cui*e the profHTty at a f;iir price 
bu\ln;: ;.:ilff1. For this n*sult the (iovernnient is mainly indebted to 
tLf uii;i; iii^ rner;:y and persi» vera nee of the postmaster. (len.W. L. Hurt. 
Nil I'lUiIii'i' delay in the pn»si*cution of the work is anticipate<l: and 
KL««nid t!ie «\]Mn'tations of this iit1h*e be idealized, tlie buihlinir will 1n» 
r«-.nly fi»i (MTUpaney by the l*ost-Oihce Department during the summer 

The p:M;:n*ss of the work on the branch mint at San Francisco. Call- 
f«!Mi:a. ljii> been s;itisfactory.anil it will, unless any unfon*s<'en obstaelo 
^hi Mild iMiiir, lie «*4Mnpleted duiin<;the ensnin<; si*ason. The estimates 
t<ir tliis b:nldinL% as fur all others on the Pacific coast, wen* prepartHl on 
the \Ki^\< of di>bursi*ments in euin. The Department having, hi>wever. 
4ln:dtii ih.it all fKiyments must be made in curivncy, the amount of 
the ;ipp:i'piialion must Ih* inereasiMl acc»trdin;:!y. With this addition, 
tijf i-.^nni.ites nill. it is believed, be found correct, and the work be 

lirii<«-h« •! at an earlv dav, and as smm as the necessarv machinerv for 

• • • • 

iL«- buiidin;; ean Ih* comph'ted. for which an appnqu'iation must be 
fM.;^i:,iil. This buildin;; has been desi;;ned''.is an earthf]uake-pn»of as 
«• .. ;iN III- pr(N)f Mruetuiv, and no pains spaii'd to make it as peimanent 
,t:yi •«ii' '><:ii:(i.il as p4i>.sible. it is bclirvrd that success has been attained. 
It.*- i.i.ha^i'ment of the su|K'rintendent, W. i\ T. Stebbins, esij., has 
U^ u hi;;hl\ er«*di table to him. and s:itisfactory to the Depart nuMit. 

Ihf :.i.i:ia;:eiiient anil pri».i:n*>s of the work on the custom-house at 
A*T*'.:.i. (>.-i*;:iin, havi* been s.itisfartory ; and had a sutHeieiit appropria- 
T: .. 1 « -:: niaili*, the buildinj; eould have b(*en iiu'losed during; the past 
M i««»:i. Tl:«' i'o>t of tlie w«irk IniN Inm'U materially reiluced. and. shimld 
I." ii!i:>':<N«*i-n diDiculty oi-.'ur, it will be tiniAJied tor ciKMKK) h'ss than 

J \f' |'pii:ri->s iif tlie work on tin* eustom house at rtu'tland, On';ron, 
L.i- !••■•■•! itii«;iTiNfa<'1ory. ;:rrat troubji* liaviit<; been experienei'd in oh- 
T. :::i->^ T'liii*. tht* i*ii:iTrarti>r belli;: niialili> to t'nltill hi^ eontniet within 
wiff- iiiii*- >!»' ritii'il, b(-i::L: neilln'r (H«nversaiit with the biisiiiess nor pos. 
•«-«<^-<l ••! tiii* iii-n-N^^tr;. caiiilal toproMM-iWe the work in a pro]H'r nianni*r. 
Tf;*' I'-" lit i^ a t'air ilhi^iration of the results of awardin;;: eoniraets to 
tL* l<iM> •*! biiiih-i. ini-spectivi* of thi'ir ability. Tliest* ililiii'iilties havi* 
b»-* !j lu p.ir;. jt h-.i^t. o\i*reoiii(*, :iiid there is no pnhI reaM>n why the 
u'.iiliii^' ^hti'ild not bi* i*iimplft«'il at an eaiivdav. 

• iiiM' i;:!h« ulty ha** bi-i'ii i*\)M-iiriiceil in oblainin;; the serviees of 
riui|M !• M ni«'i-li:iiiif> at Kiiowille, T«-nneH<iM*. ami eonsiilerabh* aiint»y- 
iitf*- .«:.•! I'liiliai moment has bem thereby eaUM'd to tht* Department. 
Thf ;...i;!ih* nf whirli the e\t(*rior of tht* biiildin;; is riveted JuMities 
i^«' r\ii«-i*tatioiis fiirnii'd in re;:aiil ti» i*. both as re;:anls quality anil 
f •'«*. The baddin;; ni!l be, when eoiiqilrted, one uf the mo>t siibstaii- 
liul 3iiil |NTiiianent owned by the (■overnment. 

Wtffk fliu tliP custom houM* at Omaha, Nebraskn, is pro^rressin;; as 
ni|«i<l1> SA the limited appropriation |N'riiiit.Ntlie llrst story beiii;; nearly 
cuiii|tbrtcd. lu iLim cuunection 1 tiesire tu cull ulteution tuthe impossi- 



188 PAPERS ACCOMPANYING THE 

bility of completing the building within the amount of appropriation, 
according to the original i)lans, which contemplated a thre^-story build- 
ing, with an attic, and which were prepared under the direction of, and 
approved by, the Secretary of the Treasury, Secretaty of the Interior, 
and Postmaster Gfeneral, in accordance with law. The restrictions sub- 
sequently imposed will compel the completion of the building a^ a two- 
story structure. This will not furnish sufficient room for the proper 
transaction of the public business, and will necessitate an extension at 
no distant day, and at a greatly increased cost. It is not probable that 
another public building will be needed in the State of ^Nebraska for 
many years to come, and I cannot too urgently recommend that the 
present building should be constructed of sufficient cai)acity to meet 
the wants of the public service. 

The resumption of work on the custom-house at Charleston, South 
Carolina, has proved an undertaking of unusual difficulty, many of 
the plans having been destroyed during the war, as well as a large por- 
tion of the valuable material that was intended for its construction. A 
large amount of marble work, some completed, and the remainder iu 
various stages of completion, was stored on the premises and at the 
quarry at Hastings, I^ew York. Much of it was seriously damaged and 
has required great care and judgment to utilize it, for which the super- 
intendent is entitled to great credit. The quarry from which it was 
taken was abandoned some years since and subsequently filled up. The 
cost of reopening it being considered too great to warrant the expendi- 
ture, the building will be (completed with marble from the quarries at 
Tnckahoe, New Jersey, the material being of the same character, and 
so nearly identical that it is believed that the change cannot be detected. 
The former contract for the supplj" of marble being unsatisfactory to 
the Department, it gives me great pleasure to report that the contrac- 
tor, Edward Learned, jr., esq., has surrendered the same, and is now 
furnishing the material upon conditions that are entirely satisfactory to 
the Government. The plans under which the building isnow being con- 
structed will, it is estimated, reduce the cost of completion $470,274 99, 
without detriment to its appearance, capacity, or convenience. The ex- 
l)enditure8 on this buildng prior to the war can be fitly characterized by 
the epithet of reckless extravagance, the workmanship, though fine, being 
apparently designed as a mere excuse for the expenditure of money. It 
may be worthy of remark that the management of this building, like 
the Boston and New Orleans custom-houses, was under a special corn* 
mission. 

The extension of the customhouse at Baltimore, Maryland, in order 
to provide accommodation for the post-office in that city, wa« author- 
ized by the act of July 15, 1870, which appropriated 820,000 for the 
purpose. This extension is now nearly completed and will be a great 
improvement to the,building and a relief to the over-crowded employes. 
The great increase of the Government business iu this city demanded 
still further relief ; it was therefore determined to utilize the large and 
beautiful rotunda of the building, heretofore vacant, by fitting it for 
customs purposes. Offices for the use of the assistant treasurer are 
now in course of preparation, and fire and burglar-proof vaults are now 
being constructed. Plans for the permanent improvement of the build- 
ing have been prepared, which, if carried out, will, it is believed, provide 
all the accommodation that will ever be required by the Government 
in that city, as well as a handsome and convenient building. I 
strongly recommend that the necessary appropriation be obtainetl and 
the work completed as soon as practicable. I also renew the recoiu- 



REPORT OF THE SECRETARY OF THE TREASURY. 189 

mf'Pil.aion oontaiiMNl in my last rojiort in ro^nl to tho purchp.se of 
tfa«* Mt-n-bants* Hank i»ro|H'rty, if it ran lio obtained at a fair price. 

I tlf .*«in* y«Hi t4> renew the rei'oniniendationsedntained in former re]>ort9 
in n^canl to the untinisheil marine hospital at N«'w (hieans, Louisiana. 
I; ii« i»ituat(Hl in oneof the most nnsuital»U' and nidiealthy loealities that 
cv>ahl havf been si*hH-te<t. It was, when ])nrehasiMi, a pahnetto swamp, 
moiL though it has lH*en since partially drained, is nini'h more suitahlo 
for n-nift«-r>' than hospital pur|Mist*s. The hnihlin^isan immense strue- 
tnn* of i-.Kt iron, and has already cost i^52S,i:U .'i4. The lowest estimate 
of thf riist of 'etmipli'tion that ran fairly Ite made is $:j<KMMNK A tine 
and nin% rfiient pavilitm hospital of ample size eonhl l»e cnM-ted for a sum 
n«>C to i\it*cd i?7.'>,iMM>, exclusive of the site, which slnmhl In* situated on 
f lie banks of the river, either immediately alxive or below the city. 
In my \A>t n*iM>rt I rtrom mended the transfer of Sedprwick Hospital 
to th«* marine hospital establishment, it Win^ no longer ncHMled for 
mdifary |inr|N)ses. No action havin;; l>f*en taken by Con^rress, this fine 
aad atbiiirably arranjsr<Nl establishment, which cost the (Tovernment 
opw:iril iif^^Ni.lNNI, and which was in piunX condition, was sold at public 
aactiiin .iml n*aliz«*<l but the mmiinal sum of ^i^.'io.'i T."*, the land on which 
II w.i>eri'«'ted In-in;: held on a leas4*« and not owned by the Government. 
Tb«- iiMlt-n:d in the present hospital building; is valuable, and though 
it i!» >«Mil;. depnt'iatin;; from ne;:liH*t ami decay, coidd umhuibttMlly be 
iM>i 1 fi»r f'ntiu;;h to erect a suitable and comnitNlious pavilion hospital, 
th»-n-b\ ftb'i-rjn;; a dinH't saving of not less than ^lMHMNM). I sinmtrly 
rr.-«iniiiii'iiil that authority U* obtained to disinise of the buildin*;: and 
Land, either to;;ethfT t>r s«']i:irate]y, and to i>urchase a new site and erect 
a Mx: table buihlin^ with the pnx'ceds. 

Se2ih-«1 pmiNisals for the wnM*k of the marine hospital at San Fran- 
nwii, wbi«-h has lM»en vacant since the earthquake of Octolwr, 1SI)S, 
«en* in\il«il by public advertisement. The highest otl'er that was ob- 
t.iiiie«i iiiis but ^l,.'>li<> coin. This ivsult bein;; nnsatisf:u*tory. all the 
Udi» ««Tf n*ject«Nl. and the suiK^intendent of the new mint in that city 
•J:ivc-t»^l a esireful examination <»f the buildin;;, and an estimate of the 
taiuf «»f the material it contained, with a view to wreckin«^ the 
liiiil^lin:: :ind disfMisinf; of the material. The n*sult of his inves- 
xiS^tlfii lN*in;; uns;itisfactory, no further action has Ihmmi taken, 
i «»ii«i«b-niiile and unfavondde comment has Immmi elicited at the h»w 
|ine«-i* Mflfifil for the ohl material containeil in this wnn-k. It was not, 
b«»«i*ver. entin*ly unexiNt*ted to me, though considenibly Ik»1ow my es- 
timate III Its value, the bricks of which it was cimstructed Inmu*;, as 
1 b.i\i- ]in*viously re|»orted, of little or no valin*, bein;; made with 's:dt 
wjf«-r. .tnd im|M*rf(-<*tly burned. The n*sult fully vindicates the o]>inioii 
rtfin HM-il of the worthless character of the structure and the in(*x|M*- 
diror\ of making any further n*pairs uism it. 1 desire to hmicw my 
rrrvftumeiidations in regard to the eriH'tion i>f u pavilion hospital on one 
•if iIk- iifiveniment reservations near the city, to Ik* s«*le<-ted hereafter. 
Ilann have lieen prepan'd that will afford ani]de and exceUent a<'com- 
MOflation at a total i*()st of $5S,7.S1> r>f], to which sum the exiH'uditure 
ms\ tip nalelv n-Mtrlcted. 

Tbe Diariite hospital building at Pittsbur^rh is in bad condition, and 
n»»d» a mnek larger exiM*nditiin' Utr n*pairs and im]in»vemeiitM than is, 
in BIT o|iiiii«fii. jiiMiifi^Ml by the value (»f the building. Since it was 
the pro|ierty immediately adjiiininj; hsM be«*n ttccupied by iron- 
ibirk. while inensisin;; the intriiiMc value of the pro]N*rty, have 
injaml it niat«milly for hospital pur|M»Mc>H. The fiU|M'rvisinir surgeon 

the sale of the proiK^rty, the purcbane of a more eligible 



190 PAPERS ACCOHPAKTING THE 

Bite, iind the erection thereon of a hospital on the pavilion system. I 
fully concur in this opinion, for economical as well as sanitary reasons, 
and feel confident that a suitable site and a convenient and satisfactory 
building can be purchased and erected for the value of the present 
property, thus saving the entire cost of the necessary repair^ which 
are estimated at upwards of $25,000. I also desire to renew my recom- 
mendation that the smaller marine hospitals be disposed of, and that 
hospitals be maintained by the Government at the principal ports only. 
Most of the buildings now owned by the Government were constmcted 
at a time when little knowledge existed, and less attention was paid to 
sanitary construction. They were also, as arule, cheaply constructed, and 
badly planned. As a consequence they are in constant need of repairs, 
and are, at the best, unsatisfactory and unsuitable structures. The 
practice of leasing is not satisfactory in the results to the buildings, and 
greatly increases the amount of cost for repairs. 1 believe the interests 
of the Government will be better subserved by the sale of those that 
are not of sufficient importance to warrant their management by the 
Department. 

The opinions expressed in the following extract from my report 
of September 30, 1866, viz, " I regret to report that the custom- 
house building at Portland, Maine, which has been considered 
strictly fire-proof, was irreparably injured by the disastrous conflagra- 
tion in that city, and must be rebuilt from the foundation-walls. The 
total destruction of its contents was only prevented by the strenuous 
efforts of some persons who were overtaken by the fire, and were unable 
to leave the building, where they barely escaped with their lives. The 
experience in this case has proved conclusively that stone and iron 
structures, however carefully constructed, offer no successful resistance 
to a large conflagration, and that all Government buildings should he 
isolated by wide streets or open spaces," have been fully sustained by 
the results of the late disastrous fire in Chicago. The custom-house in 
that city was situated on the southwest corner of Dearborn and Mon- 
roe streets, the former of which is eighty and the latter sixty-six feet in 
width. Its west fa9ade, however, faced Lombard block, which was a 
fine structure, five stories in height, rising from fifteen to twenty feet 
above the top of the custom-house, from which it was separated by a 
narrow street only twenty-seven feet wide. The immediate cause of the 
destruction of the customhouse was the burning of this block, the 
flames from which, driven, by the fierce southwest gale prevailinjf at 
the time, against the walls of the building, soon destroyed the stoue- 
worls, wai'ped the iron-work and shutters of the windows from their 
fastenings, and gave the flames free access to the interior. 

The requirements of the Post-Oflfice Department, for whose use the 
first story of the building was designed, made it necessary to carry the 
entire interior on cast-iron columns, which, of course, soon yielded to 
the heat and precipitated the upper fioors into the cellar. It hiis 
been supposed that the destruction of the column was caused by the 
heat evplved from the burning furniture in the post-office. This, I am 
am satisfied, from a personal examination, was not the case. The columns 
at the south end of the building, which were not exposed to the fiery 
blast from the Lombard block, though in immediate contact with the 
wood-partitions forming the office of the postmaster, assistant post- 
master and cashier, remain intact, while those at other points not directly 
in contact with any wood-work were entirely destroyed. The destruc- 
tion of the building was, in my opinion, attributable entirely to the in- 
tense heat which was forced through the open windows like hot blasts 



REPORT OF THE SECRETARY OF THE TREASURY. 191 

from a iiineltin^-fnniaoe, and which thoron^rhly fused metal niul glass. 
I irfl miititleiit that, hud the iniii cohiiuiis beeu rendered tiix'-iirtxif, 
whirh i'kniUX readily have lK*en done, tlie interior const met ion of the 
tmildin;;. us well aji the contents of the rtMims on the east front, in- 
rladin^ the vaults of the (U*|N>sitory, wonhl have been s:ived; and had 
the exterior of the buiUlin^ U-en protectiHl b3' tire-proof sliutters 
lis rout4*nts woidd have bt*en i>resc*rvcd. Indeeil, the contents of one 
r\H»:;i, at the Miuth end of the bniUlinKv which was the only one in 
chf M'4'oinl siory sup|NH'ted by brick walls instead of iron columns, were 
uuiiijuriHl. Had the ca>tom-hf>us«* lK*en isolatcil on all sides by streets 
€»f c4|ual width with those first mentioned, I do not iK'Iieve that it woidd 
liavi* iMvn S(*rioasly damap'd. The pntperty on which the building was 

Xt-il was ])un'hascd in INm and 1837 for i^(MI,20n, and tin* buildin;; 

titl within l.'i fi>i*t of the line of the Goveniinent pro|KM'ty. in lS4i,> 
an arranp-meiit was made with .Mr. Lombard, at a cost of ^«'^<4(mi. by which 
this s|iacc was increas4*d, as alKive stated, to 27 fivt. At the time the 
LmiiMmi;: was enacted then' was uo ditliculty in obtaiiiiii;; ail the land 
ihjki w.is dcsiri'd at a hiw price: and I lx*lieve that for an additional 
Miiu. not to exceed ^o(MNH), an am pit* lot could have bi*en st'i-ured and 
ihr deMiuction of the liuildiii;; in all probability averted. If this was 
i£i t-sri-]»t tonal case some e\c!ise mi;^ht be oilcred for the st^lertion of so 
Muail a hit: but it lias Ikimi [he rnle instead ot the exceptittii. One 
riitin- M(ir of many of the most imiNirtaiit buildin;;s erect«*d prior to 
l^rfi ii« prai'tically worthless, tVom tin* abs4*nce of li;;ht, dne to the 
ik2i.illiie-^^ oi'the lot ami th** ]>ro\imity of hit'ty buildin;:s which entirely 
u\rr«li.idij\v them ami cat t»tl the li;;lit : ami inider the siime cireum- 
•iMin-^ a> at t'liicapi they will share a similar fate. 

In thi> full lied ion I woulil call the attention of the Department to the 
iM^Y^«i:t\ fur siirh legislation as will eiiabh* thetiovernment ti»coiideniu 
aii> Uiid that is absolutely nettled for the ]nvs4*rvation of the buihlin^s 
D>ia fl»uhe«l by the (lovcrnnieiit, or foi the aeipilsition of suitable lots 
fi»r ibii^* hi-reafter to Ik* creeted. The experience at Host on has shown 
tL.iC Ti)f heiiartnieiit is at present at the mercy of any property owner, 
»i««»ubi be «h*Mivto ns4' the necessities of the (loveriiment for speculative 
f.jr|MBM*}«, and that condemnation is the only remedy. In my last n*[»ort 
i c-.Jit-ti atti-ntiiin to the fact, that althou;;li the entin* space within the 
ruM«im ho«iM* luiil«lin;r at I'lilcapi. includiii;; the cellar, had been in'cu- 
|iif«l. It w.is }«tdl entirely inaileipiate for the traiis;iction of the pul)lic 
U^««u«-f^^ the ]Mistal business a loll e in that city haviii;: iiicreas<*d ovi-r 
^» ji^r ifUt, duriii;: the past thn*e years. The lire has lM*en pPMluctive 
1^: a "till lurther increase, and it would iiowbeimp(,s>il»le to aernmiiKNhite 
lu^l ib-paitnifnt in the btiildiii;;, even were it desirable to attempt its 
rrft'U^triiclinn. The iiiciea.se 4if the customs business, by reason of 
dijvi-t ini|ifirtatioiiH of dutiable niercliaiidiM* from fon*i;;n ctMintries 
Ba«U-r the provisions of the act of July 14, ls70, has lN*en even ;;ivater, 
With <*vt-r> pruMfH'ct that it will continue to augment for >eai> to come. 
L'ftder all the circumstances 1 lM*lievcthat the necessities of tin* (lovern- 
iM-nt re<|uire the purchasi* of the renuiinder of the blfN*k on which the 
cttalirtuhouMf liuihlin^is I«N-atcd, and the enaction thereon without delay 
of A KHiildiij|( uf Huflicient capacity to uccomimNlate all the branches of 
Iht (ju\i-niiueut service in that eity. 

Ibr emopletiou of the iminite d(N*k on the Ihitterk* in New York (*ity 
rriMlm a deciiiiou in re):anl to a new bar^c oflU'e iin|N*rative, as it will 
lir ui little or no practical value to the revenue deimitment, for whose 

It wmm princiiwlly intended, until ii suitable ItuihliiiK is enn-ted 
In Ihb cuuuecliuu I again cull utleuliou lu the imiHirtauce of 



192 PAPERS ACCOMPAKYING THE 

securing the whole or a portion of the Battery as a site for the ereetion 
of a new customhouse, and other buildings for the use of the revenne 
department in that citj% The present buildings are overcrowded and 
unsuitable, and with the increasing of business of that port cannot much 
longer be used. The Battery is the natural and only suitable location 
for Huch structures, and should be secured before it is too late. I respect- 
fully suggest that authority be obtained from Congress for a full and 
thorough investigation of this subject. 

I also desire to Ciill attention to the importance of erecting appraisers' 
stores in that city. The building now occupied is not only unsuitable 
for the examination and appjraisal of goods, or for their safety while in 
the custody of the Government, but for the accommodation of its officers 
and the public. The enormous increase in that branch of the public 
business can be well illustrated by a comparison of the receipts of tlie 
months of August and September, of the present year, with the con-t^- 
sppnding period iu 1869 and 1870. The number of packages received is 
as follows, viz : 

Receipts in Aiif^st, 1869| were 15.5D2 

Receipts iu Sei)tomber, 1869, were ...• 14,875 

30, 4t?7 

Receipts in Angnst, 1870, were .■ 16,f^l 

Receipts in September, 1870, were 19,293 

36, 1G6 

Receipts in Anj]^i8t, 1871, were 23,71M) 

Receipts in September, 1871, were 33,4l7 

47,217 

The total receipts for 1869 161,Hfi6 

fhe total receipts for ltf70 200,461 

The total receipts fornine months of 1871 173,916 

which shows an increase, during the present year, of 30^ per cent. 
Unless some definite action is taken soon, the rent, which amounts <at 
present to $66,003 25 per annum, must be increased, and additional 
accommodations procured elsewhere. If the present system of renting 
is continued for the next ten years, the Government will pay ihore than 
the value of a suitable building and site, without even then obtaining 
facilities for the transaction of its business or any adequate security for 
the goods in its custody. I believe few expenditures are more urgently 
demanded by the necessities of the Government than this. I also desire 
to call special attention to the great importance of providing similar 
stores at the ports of Boston, Chicago, Cincinnati, and St Louis, all of 
which should be fire-proof— not only in name, but in fact — ^which can 
readily be accomplished in buildings of that character, and at a moderate 
cost. The appraisers' stores at Philadelphia and Baltimore are located in 
well-constructed buildings of brick and iron, the former being, in my 
opinion, absolutely fire-proof, and the latter requiring nothing but the 
addition of fire-proof doors and shutters to make them equally so. This 
branch of the public service is well provided for in the custom-houses at 
New Orleans, Charleston, Savannah, Portland, and many minor ports. 
I would again recommend the sale of the United States Mint buildings 
at New Orleans, Louisiana, and Charlotte, South Carolina, neither of 
which are required for the use of the Government. And I would again 
urge the passage of an act authorizing the Department in its discretion 
to dispose of such public property under its charge as may no longer be 



REPORT OF THE SKCRKTART OF THE TRKASrilY. 193 

Tv^uinil f»ir povernmiMit inirjMjsi's. Siu-h a law would frrcatly rarilitatt* 
tbt- )*:i<*iii<*ss ot' the l>€*i)artiiu'iit, and nliviatr thr in'cessitv v\ obtainiiii; 
«]itM-..il Ir^islatioii in racli cast'. 

I a! Ml i|«*>irf to rail s]»iM'iaI attention ti) tin* iirressity for a diMisitin in 

r*-;:anl u* tin* iiuar.intinr hnildin^sand pn^piTiy nnw owned Iiy ilirliov- 

fniini*!it. It appears tonietliat an etIVrtive iiuaraniine l>y Starr :intiioii 

:it-« 1*^ :n tlirpreM^nt eondition ofinter-eonininnieation, inijMissiMt*, and 

Tki.iT 1! .1 ipKinintiiie is to U' maintained, it sliHidd be under ihe direetiou 

• •t' t)i<- (M-n*':al tiovernrnont. It nei'ds no ai';:iunent to prove tliaf a ipiar- 

^iitiUf .(t ih«- iMiit of New York, however strict, ^^ilhrut a (luar.intineal 

ibt .i<t:t.iriin^ {Kirts. would he of no avail, as infeeted passeni;ers anil 

3>«*n !i.f!:iii^r c-onld 1m* landed in the adjoining States, and transported 

i*\ nil Til til. it city almost as quickly a> llicy could pass the ordinary 

«-\ar:<;!! itmii :ind Im* landed at the whaif in that eitv. Should it hi* 

•l***!:]!-*! ••\|H*dii'nt to place the matter under e]iar;;c of the (ic!ier;d 

ltt'\ff r- (Ill-lit. the iiuarantine propel ty sluadd he placed in •rood condi- 

:.«'Tj. Til •ti> uhich will require the e.Npenditun* of a eonsiderahle sum 

of !*.i>i:t-\. K. on the other hand, it should he deemed desirable to 

■•.•\«- -li* ••i.fiii'cement of i|uarantin<*in the hands of the State authorities, 

:T ^p;**i^ t«» mi* that they sliouhl provide ]»rop(T facilities tor earryiav; 

.::!•» I rS • I tlieiroun hiws, ami that the tiovernmeiit shiaihl not be ex- 

;^-T«^i T'* In-it thee.\|N'nsi* ofa quarantine over which it has no control. 

Th»- ' Ii iUL'*- in the ^r.hle on the east front of tlie TrcaMiry buildini; 
•»«> ««!r.t:«.,l the reconstruction of tlie sidiMvalks and approaches on 
'La: tifTiT. ;i«. well as the uuderpinuin;: of a lariie portion of the build- 
::.j. Till* 'Aiirk i^ now nearly linisheil. and will hi* eompleteil at a cost 
*-.-!i<*:«ltr.iiil> ^uihiii-tln* amount of the estimate and the apiirti|iriation. 
I ••jrjii'iT icii.iiii from expressinj: niy re;:n*l that so nun*li morn-y was 
•'!]'• i.d*-il iin flu* «inly portion of the buildini; that cauiiot be co:i>iderefl 
tv-rm.Aiii-ni. ciiM\i'!iient, or suitable. 1 would ri'spi'ctlullv renew mv 
:>-• ••:iiT!:«'nti.iti««n i-r tin* condi*mnation i»f the property on tlii* oj»positt» 
*.<l»- **t Uie -Tni't. as e\plaim*d in my ri'port lor the year isiis. mid feel 
-UP* Th:it ?iie phin must ultimately be adopted, ami that eai'li >ear*s 
•U!.i\ bu^ nil na^es the value nf the property that must eveiitually be 
;>i.r* h.i^'-tt. In :iddition to the architectural reasons that ncce.vsitate 
tL.« « h.f!i;:e. the eniU'luous \alue to th<* (iovernmeiit of tin* Treasurv 
'<::!<l:i.<^ .ind it.<» c«»iitents, and the irieparabh* loss to tin* coiuitiy that 
:m df-^f fill t;i>n uould involve, no pn^vjlth' prec:iiiri«ui for its pre<erva- 
!.*•:. -h'l-ild iN'innitted: and, thouu'li I do not lM*lieve it pinbaiih- lli;'t 
: 1* .! I'Mi K- •^Mbje«-ted to tin* iii«li-;d. 1 am b\ no nie;'.ns ithmjh \\\.i\ it 
n,^i',.\ f-*! ;ipi' iiUM-athed Inun theetfeciNof a conihejration on thi' ea^t 
•.«!« .-: I tltet-nrh StHM-t. under similar coniliiions as existed at riii«'a;:o, 
::.- n4ii«i:i>v\« anil Na>h of the «i!«l poiiMin oi the building; bein*^ it\ oidi- 
ZiA: \ vii--«hii I on^tiuction, and the entire biiildin:.' without >Iti:rTcrs. 

i u!~< d**««re to renew my lecommendation that an i*p]iittpnati<i:i be 
'•Sijiij*^ for adilitmnal coal vaults, and a sub.\\ay for the receipt of t'uel 
achI the ri'inoval ot aslu'S «)ii the \ve.>^t front : also. theabanili>niri;r of the 
ifi'l'iiffl iart«ay and the mirrouin;r ot the area on that tnmt, which 
«i.«L;;Tfrf^ itj« mairnitieeiit facade and su«;::e>ts the combination nf a 
ra':fi- ;tiid u nianufaetory. These inqui»\i'ments wouhl ci>mph*te tl-.n 
:i«rfh. M'litli, ami west win^s in a ]H-rniane!it ami creditable manner, 
^tiil irj^olve the ex|M*nclitnn* of but Ji>.'«MMNl. 

1 tit-ikiri* fo rail attention to the fact that it is iinfiossilde to comply 
Willi tbr mitiirementM of the tilth, sixth, and seventh WM-tions of tho 
art of July I J, H7o, in n*{(urfl to nnex|N'nded Imlancort, as inierpret(Nl 
tn tlir Fmt Comptroller of the Tn*a8ury, wbo ih veHtiHj by law with 

13 Ab 



194 PAPERS ACCOBfPANTlNG THE 

aathority to determine the effect of its provisions. It needs no arga- 
ment to prove that each saspension of work during the progress of a 
building costs the Government a sum of money, greater or less, in pro- 
portion to the magnitude of the undertaking. No saving can result from 
the application of this law to public works of any kind or description ; od 
the contrary, it is a constant and fhiitful source of embarrassment and 
annoyance ; it multiplies the labors and responsibilities of every officer 
in charge of the construction or repair of public works } increases Ibe 
clerical labors ; complicates the accounts ; and results only in an increase 
of cost to the Government, and a delay in the performance of the duties 
assigned to such ofiScer. I fail to see any possible benefit to be derived 
from the application of this law to the class of expenditures to which 1 
have alluded. 

The progress and cost of the works under the supervision of thU 
office have during the past year been satisfactory, save in a few instances. 
Contracts for the supplies of material have been generally made below 
current market rates, and the cost of the work, as a rule, kept within 
the estimates. The liberal appropriation made at the last session of 
Congress for repairs and furniture has enabled the Department to make 
many necessary repairs^ and improve the condition of the public build- 
ings. Expenditures have been judiciously made, and with a view to 
permanency as well as immediate convenience. The large number of 
buildings and the pressing necessity that existed for this appropriation 
has, however, rendered it necessary to make nothing more than tempo- 
rary repairs on a considerable number, and I earnestly hope that the 
additional appropriation asked for will be granted. It is undoubtedly 
far cheaper to keep the buildings in good repair than to restore them 
from the condition of dilapidation, which has been too generally the 
case. The appropriation for the pay of janitors and custodians of public 
buildings has enabled theDepartment to protect much valuable property 
from injury ; and by keeping its buildings in a creditable condition has 
greatly added to the convenience and comfort of the public hi well as 
the officers of the Government. It is believed that the direct saving to 
the Government is more than the amount of the appropriation for this 
purpose. 

I desire once more to enter my protest against the inadequate com- 
pensation of the officers, clerks, and employ^ of this office. The 
salaries are either too large or too small. If the mere object is to secure 
the services of persons who desire positions under the Government, they 
are certainly too high, as occupants for every place can be obtained at 
much lower rates, who will willingly draw their salary with zeal and 
regularity. But if the object is to obtain and retain persons who are 
competent to perform their duties, and whose services are valuable to 
the Government, they are far too low. The talents and integrity re- 
quired for the proper transaction of the public business wi^and do 
command much higher rates from private individuals and corpolratioDK. 
Many Government employes holding responsible positions involving 
large expenditures receive less pay than journeymen mechanics whose 
responsibilities end with each day's work. This office has, i)ertia]kS 
been more embarrassed from this cause than any other, many of its 
employes being men of technical education, whose places cannot readily 
be filled. I feel it but justice to call special attention to the servicer 
rendered by the assistant supervising architect^ James 0. Bankin, esq., 
whose capacity, fidelity, and integrity cannot be too highly praised^ 
Mr. Bankin has retained his position thus far at my personal solicits 
tioui with the hope that justice would be done him. I cannot longer 



BEPOBT OF THE 8ECBETARY OF THE TREASURY. 195 

to retain hio, aniem his compensation is increased to a deg^e 
tlut approximates the value of the services rendered and the responsi- 
bihties of hin position. 

I also take great pleasure in testifying to the fidelity and induRtry of 
the derks and draoirhtsmen employed in this office* and my indebted- 
to them for the snccetis that has attended my labors during the 




In ronrlnftion, I desire to tender yon my thmika for the cordial snp- 
and afttiMtanee, and the uniform courtesy which I have ezi>erienoed 
Bl yonr handA, and remain, 

Yoora, very respectfully, 

A. B. MULLETT, 

Superviiing Architect 
Hon. George S. Boctwell, 

JSecretary of the TrcoMury. 



BEPORT OF TUE SOLICITOR OF THE TREASURY. 

Depart^iext r»F JrSTICE, 

Office of the Solicitor op the Tkkasubt, 

Waahington^ D. C, Sorcmber 23, 1871. 

Six: I have the honor to tmnKniit herewith 8i»ven tabular statementSf 
eihilMting the amount, charact4T, and reAultn of the litigation under the 
direction of thin office for the fiscal year endini; June 30, 1871, so fur aa 
the aaoie an* shown hy the re|>ort8 received from the Uuitc<l States 
aitoniry» for the Heveral districtH. These tables embrace, respectively : 

1. 8uit8 ou custom -house lK>nds. 

:!. Sail« on transcripts of anumnts of defanltinfr public officers, 
csrrpliDiE those of the Post-Office Department, adjusted by the ascouut- 
mfi ofliifrH of the Treasury Defuirtnient. 

X I'ost-OOice suits, embnu*ini; those against officers of the Post- 
OAre iVfiartmeiit, and cases of fines, iK^uultics, and forfeitures for vior 
aUuo vi the postal laws. 

4. tfaita for the nH*overy of fines, ]ienalties, and forfeitures under the 
c—toiu^ revenue and navigation laws. 

5l SoitA in which the United States is iuten'ste<l, not embraced in 
the other classea. 

C Soits against collectors of customs and other agents of the Gov- 
craamt, for refnnd of duties and acts done in the line of theur official 
4Bty. 

7. A groeral snmmary or abstract of all the other tables. 

Ab exanloation of this summary will show that the whole number of 
«its cciniiieiiocd within the year was 2,IIG, of which 

0«vrff»«if rlaM 1. fbr the rrcoTrry of 9I.<^H.^^ I'd 

M vrrvofrlMi % for iIm reroTer>' of . :t. TiIn;. fjOl (« 

HB««fl»af cisM X Ibr f br.rrruvery of Oll.lCrfi iO 

U*««OT«f Hms 4. 6ir tbf* rvcovrry of 7,4ri3/^1» \^ 

oTclasi 5, Ibr the rrcovcrj- of iSU.yfiT* 79 

•fclMiSL 



A total MMd for, as r«>|ioilMl, of 12.604.IW1 01 



or Chtvhole niunber of suits brought, 4d3 were decided in favor of 
Vyiii Btalcs; 24 were adversely decided; 387 were settled and 



196 



PAPERS ACCOHPANTINa THE 



dismissed ; in 9, penalties were remitted by the Secretary of the Treas- 
ury } leaving 1,203 still pending. Of those pending at the commence- 
ment of the year, 566 were decided for the United States, 183 were de- 
cided adversely, and 1,142 were settled and dismissed. The entire 
number of , suits decided or otherwise disposed of during the year was 
2,804 } the whole amount for which judgments were obtained, exclusive 
of decrees in rem, was $1,188,469 17, and the entire amount collected 
from all sources was $1,289,929 06. 

The following tables exhibit a comparative view of the litigation of 
the last year and the next preceding one : 



JDalo. 



Jtme 30, 1870 
Juno 30, 1871 



In snito oommeooed daring the fiscal yean ending June 30, 1870, and June 30, 187L 



I 
1 

t 

I 



15,367,007 44 
13, 604, 601 01 






^73,388 84 
280, 410 97 



s 



1331,884 71 
586,371 76 



o 
•a 






388 
493 



o 

a 

2 a 
2t» 



i 



11 

84 



•a 

i 



OQ 



861 
387 



I 
1 



at 

> 



a 

fi4 



U 
9 

•2- 

sua 

eg 

•3S 

o 



1176 
1203 



1«S 
211( 



I>»t«. 



June 80, 1870 
Jvno 30, 1871 



In snits commenced prior to the fiscal years 
ending Jnne 30, 1870, and Juno 30, isn. 



is 



1199,004 93 
906,058 20 



I 



133 
566 






5P 



I 



83 

183 



432 
1143 



J« 



a 


-s 


i 


«B 




'O 


jg 


-3 


•tJ 


S 


»« 


■ 


s 






S 


2 


a 


.2 


d 



1845, 140 66 
703,657 30 



Proceedings in all snits. 



1380 
8804 



i| 

SP 



I 



^ 



511 
1059 







s 






§1 



^1 



1378,393 16 
1,188,469 17 



I477.0S5 3T 
1,889,929 06 



I have to remark that the snit of the United States against the 
Nashville and Chattanooga Railroad Company, brought in the middle 
district of Tennessee prior to the fiscal year, was during the year com- 
promised by the Secretary of War, under the act of Congress approved 
March 3, 1871, the United States receiving bonds of the said company 
to the amount of $1,000,000, secured by mortgage on the road, &c., in 
settlement of the suit. This amount is, however, not included in this 
report as a collection. 

I am, very respectfully, 

B. 0. BAUFIELD, 

Solicitor of ihe Treasury. 
Hon. GEOsaE S. BouTvnsix, 

Secretary of the Treawry* 



■BFOBT OP THE SECRETARY OF THE TREASURY. 197 



REPORT OF THE CHIEF OF THE BUREAU OP STATISTICa 

Treasury Department, 
Bureau of SiatUticSy October 31, 1871. 

Six : 1 httve the honor to subiuit the following report of the opera- 
tions of this Bareaa during the fiscal year elided June 30, 1871 : 

CLERK' AL FORCE. 

At the close of the year the clerical force of the Bureaa consisted of 
thirty males and eight females^ who were employed as follows : 



1 

I 

I 

DMtSac Name of chief. 



Xomber of ckrkt. 




J. X. Whitney . 

Xbnma«CIt«r.. 

a&4 iMKlcratiom ' L. F. Ward 

•f ftefv huit iMirine J. IL I*arker . . . 

trviBlai;«4i. and mlacfUaoeooa A. W. Anirerer 

^M^ axMl aukarrUaeeiHB* ) aniea Uvan . ■ . 

abJ Ol*^ E. T. l»et*T« . . . 

n i«> . aod |*roperty J. U. O'Conncll 



; MaleaL 


Fcmalea. 


ToUL 


4 


1 




14 


3 


17 


3 


1 




3 


1 




9 


1 




1 


I 




1 
1 










... .. 





lu addition to the female clerks above designated, one has charge of 
tile ronvi^iNindeuce. 

At fhf |in«Mc-ut time the clerical force consists of ona chief clerk, Mr. 
£. li. Elliott, (ulio is, mort^ver, a member of the permanent board of 
rivil (4-014^ 4*xuminers for the Treasury Department, and also a member 
of the- 4-«mimiKsion for improving the efficiency of the civil service of the 
L'bitr4l States.) thirty-one mah' and nine female clerks, one of the latter 
briAg assigned from another Bureau. 

WORK OF TUE BrREAU 

Ovinia to the pe<*iiliar and varie<l chnmcter of the work performed in 
tbt- Butvau. it in ini)X)ssil>U* to funiish a tabular exhibit which shall 
Ittli«'at4- its natun* and exti-nt. 

Examination. — ki tht* division of examination, for example, the follow- 
mg votk «as iH-rtormrd: 

5%a^wT of pa^^ra (if Ii*:trrt writU-u 5,2r>9 

Lrtirr* »f L?»«iwl«|;:t-»1 U,(KM 

Arkfictw irdfiarnta «if i^taf fnu'titM MTittrn .5, l^ 

iU^ianiiu«-«l le.lMO 

aUrallr^l fur 741 

?• cttnrctrd U\ r«irrfM|w>ii(lcil«'o 1,300 



silmve flgiiri's giv«s however, a very inadequate conception of the 
mtiral auil elalN»r.ite examination of the various mtuithly and quarterly 
rrtam^ from th** various cust<Hiiliou.H4*.H, or of the variety of work of a 
ttiM^lLineous chamrter ]H'rlormfHl in that division. 

C4fmp%iation. — The stime remark is applicable to the division in which 
th^ rlrrks are euiphi.vcHl in the compilation of statistics of commerce. 
This cbriiiion is sulMlivid4Hl into se4*tions. embracing statistics of home 
eooMMipcioOv iudin*4!t and iutninsitu traue, and warehouse statistics, of 
which stcticins Charles 11. Evans, J. D. O^Connell, and Miss M. A. 
an the resiiective chiefs. 



198 PAPERS ACCOMPANYING THE 

Immigratiaii and navigation. — The statistics of navigation are now 
published monthly, instead of quarterly, as heretofore, involving addi- 
tional labor in this division, to which is also assigned the collection and 
digest of the statistics of immigration. Extraordinary, and to some 
extent successful, efforts have been made during the past year to obtain 
and publish accurate statements of the nationality and occnpation, as 
well as the sex, age, &c., df each immigrant. Special efforts have also 
been made to secure accurate statistics of the departure of emigrants 
from this country, a task rendered the more difiScnlt, owing to the 
absence of compulsory legislation on this subject 

Numbering of vesaelSj tonn/ige^ dtc. — ^The compiling, copying, proot 
reading, and distribution of the last afanual list of merchant vessels 
occupied a large portion of the force in this division during the year. 
Official numbers were assigned to about 3,000 vessels, involving a con- 
siderable amount of careful labor in searching the previous records to 
avoid duplication of numbers^ in filling up and forwarding notices to the 
applicants, entering the awards upon a manuscript list, and the perma- 
nent register of the office. Compilations for the monthly and annual 
reports of the Bureau, the preparation of various statements for Mem- 
bers of Congress and , others, with a variety of miscellaneous work, 
formed part of the operations of this division. 

A table exhibiting the number of vessels and amount of tonnage 
belonging to the several customs districts of the United States on the 
30th of June, 1871, geographically classified, is appended to this report. 
From this it will be seen that the tonnage of the country was, in the 
aggregate, 4,111,412, a net increase over that at the close of the pre- 
ceding fiscal year of 165,262 tons. * 

Revision and Iran^slation, — The vast amount of statistics compiled in 
the Bureau for publication, and in response to requests for information, 
involves a corresponding amount of labor in revision. As the statisti- 
cal publications of various countries in continental Europe possess in- 
formation of great value, the labor of translation previous to publication 
is not inconsiderable. 

Publication^ library^ and miscellaneous, — The work performed by the 
chiefs of these divisions and their assistants is of too varied a charac- 
ter for detailed notice. It is sufficient to say that the duties of these 
officers are responsible and onerous. 

PXJBLIOATIONS OF THE BUBEAU. ^ 

Monthly reports of commerce and navigation. — The monthly reports of 
this Bureau have, during the year, been regularly published. Compiled 
at the earliest date possible after the receipt of the returns, they hare 
been printed as soon thereafter as the arrangements of the Congres- 
sional Printing Office would permit. Although it is impossible to obtain 
and publish the returns as early as is done in England, yet it is satis- 
factory to know that the necessary delay in publication is compensated 
by the increased accuracy of these monthly reports. Widely distrib- 
uted, as they are, throughout the country, and, to some extent, in Enroi)e, 
it is unnecessary to append to this rei)ort the statements they contain. 
To render these reports increasingly valuable new features are from time 
to time introduced, which have hitherto met with general approval. 

Annual report of commerce J immigration, and navigation. — ^Notwithstand 
ingthe necessary delay in obtaining, correcting, and compiling the vari- 
ous statements for the annual report — ^the delay increased by the great 
amount of labor required at the printing office in the composition and 



REPOBT OF THE SECRETARY OP THE TREASURY. 199 

printing of 800 octavo pagies of rale and figure work — the volnmc for the 
^~~'' vear 1870 was bouDd and distributed three mouths earlier than in 



pterioaa jeara; and had it not been for the hindrance which occurred 
in bindiniTf owing to the pressure of other work, this indispensable col- 
laction of commerce and navigAtion statistics would have been snbmitted 
to Congress in December. In consequence of extm exertions, whicrh 
hare again been made, the data for 1871 have been compiled and sent 
to tlir Congreaaionai Printing Office at a ])eriod sufficiently esirly to 
iostify the Mief that *'said report, embracing the returns of the com- 
Bcffce and navigation, the exports and imports of the United States, to 
tke dcise of the fiscal year, shall be submitted to Congress in a printe<l 
fotm on or before the first day of December," in acconlance with the 
provisions of the act utider which the Bureau was established. 

JUtf of w^crekant-rfJueUt of the United imitates. — Agreeably to the require- 
MMts of the act of July 28, 1866, the third annual statement of *^ vessels 
R|:istered, enrolled, and licensed under the laws of the United States, 
deaignating the class, name^ tonnage*- and place of registry," as well as 
the official number'and signal letters awarded to each vessel, was pro- 
aod 3,000 copies publishinl. The officers of customs, the com- 
of Unite<l States war-vessels, and the largest merchant-vessels 
in the foreign trade, as well as the princii>al ship-owners, have 
anppUed with it. 

£|pmii7 Report on Immigration, 

This report, including information for immigrants and tables showing 
the cost of labor and subsistence in the United States, having been (rom- 
pOrd dnrin^ the year, was submitte<l to the House of Kepn'sentatives 
at the wsriion in Man*h hist. Congress having adjourned without tak- 
ing action opon the subje<*t the report w;is storeotyi>ed, and 3,000 copies 
pritttMl f<ir distribution in £uro[»e and in this country, at the expense of 
the Treasurk* Deimrtment. 

Comparative tariff tables. — To supply a want long felt, "a comparative 
MatfttM'Ot of the nites of duties and imposts under the sevenil tanil* acts 
firooi 17.*«U to 1870,** was prepared and 1,000 extra copies printed for dis- 
tnbation. After the great labor involved in its pre]>aration, it is gniti- 
fjfing to know that its accunicy is almost if not quite alisohite, and that 
it ia highly appreci^ited by those who ani! l>est qualitled to judge of its 
Taloe. It forms Apjiendix A of a ^^ Si>ecia1 IteiKirt on the Customs- 
tahfl Li^gislation of the United States," which will soon be submitted to 
joo. 

ciEFi'urBsa OP thk nrnEAU fob lecsislativk and other pi rposes. 

Donng the last two years the servic^es of the Bureau were called into 
fvqni»itioo to an unusual extent, and its usefulness recognized by niem- 
bm of lioth IIouM'S of the national legislature. 

While the fiericMlical statements of the trade of the country given in 
the pobli«ht-d monthly reports of the Bureau afibnled reliable data for 
legtiiilatJTe purposes, those of a miscellanerus character have also fur- 
Tarietj of important foreign statistics. The constant calls for 
information by memliers of Congress and for commercial and 
pnrposea have been res|>ond(Hl to so far as the ability of the 
pcnnitted; moreover, it has be<'n the aim of the undersigned to 
and provide for the demands for such data. 



202 



PAPEB8 ACCOMPANTlNa THE 



oers of this Bureau, it is pertinent to inquire whether, by an extension 
of its powers, it might not be made more useful in this direction ; and 
also, whether the functions for the discharge of which the creation of a 
bureau of immigration has been proposed, cannot be far more economi- 
cally performed by utilizing the facilities which this bureau already 
I>os8es6es. 

SALARIES OF OFFTOEBS. 

In bearing testimony to the industry and efficiency of the clerks, botb 
male and female, as well as of other employes of this Bureau, I cannot 
close this report without directing your attention to the low salaries* 
paid to the officers. The chiefs of division and other officers are men of 
ability and great industry. The duties of some of them require talents 
of a high order, and involve exhaustive labor. Giving, as they do, the 
best years of their lives to the public service, and contributing to estab- 
lish the reputation of the Bureau, in furnishing to the public accurate 
and trustworthy information, they receive very inadequate remunera- 
tion. SQme of the clerks of the fourth class, while performing their 
duties satisfactorily, are exempt from the cares and responsibilities 
which attach to chiefs of division, and yet the latter receive no greater 
salary than the former. 

It is respectfully urged, therefore, that several of these officers receive 
the salary of head of division, as provided by law for the office of internal 
revenue. 

It is not, perhaps, improper to remark that the work of the Bureau, 
although neither smaller in amount nor less reliable in character than 
in former years, is now performed by fewer clerks and at considerably 
less aggregate expense, as the following figures will show : 



Foriod. 



Year eoded Kareh 31, 1809 

Tear ended March 31,1870 ^ 

Ifineteen montha ended October 31, 1870 




|fi,ssies 

5,171 36 



From the above statement it appears, that for the past nineteen months, 
as compared with the year ended March 31, 1869, there has been a reduc- 
tion of the expenditure of the Bureau for salaries at the rate of 916,323 
per annum ; less than one-third of which sum, if applied to the increase 
of the existing salaries, would afford adequate remuneration, not onlj 
to the officers indicated, but also to those upon whom the chief respon- 
sibilities of the Bureau rests. 
I have the honor to be, very respectfully, your obedient servant, 

EDWARD YOUNG, 

Chief of Bureau. 
Hon. GEOBaE S. BourrfELL, 

Secretary of the Treasurif. 



BEPOST OP THE 8ECBETART OF THE TEEASUBT. 



203 



AMr cdUMlhif the wmftcr •/ mfrchani-vtsttU amd Qwtommt nf timmmge heUmging tritkiH 
lir trrtral cmUatu diahict$ amd poTt$ of the Uwittd Statet <m the '30ik of June, 1^571, 



SaCLBg-rcMcU. Stram-reMvU. - Unrim;cil tcmtIa. 



districU. 



, Na 



ATUt&Tir A»|i CtXr 

i^rtr Nr «n 

U ' w-* 

l^ilML Mr 33J 

CMbar !!•> Xri 

-b-Maa« B»T. y«» . »^ 

■ ui-k. Mr * •■.) 

llvhU* M- i SIJ 

•,»»M%. Me .. { Ki 

Abd FAliuuath. 3:^4 

Mr .... 23 

*f%r.iL M<- .. :M 

VMcarart. Mr lCt» 

Tark M- i:» 





tkN n 



«'kArlr«t««vn. 



r^K:<i-r M: 
M: 
l!aM . 
9^i» ft* I Mau 
»*v i««tlt«rd Mam 

Srv»c*^l^'n Mai^ 

Ki»-i Mam 

Ab4 Ur«rrW Mam 



•»4 Warrrs R. I 

8.1 

lArac* k I 



m 

Hi 
IJ 



76 
IH 



71 




ISO 
lOO 






% J . 

£u lUrkor. X.J 
!t J 

N J . . . , 



XM . 




Tom. 



No. • ToiiE. . No. 



ToUL 



Took. {VomcIb., Toos. 



17. Ill.ff7 • 
1^. <M.\ 3J > 
7-i. w:*. -JO 
i4.1tH.» ■ 
17. 4M. 10 , 
3. 4V.\ !« 
24. 93J. M 
31. IliiCU I 
bl. 1-2^ 03 

.1. *70. 07 i 
93. Z<k. a* 
9. 510. 17 



5 
10 



3.437.36 



314.19 i 




SI 



133.91 ;. 
3. €69. .15 i 
h. 754. 77 j 

340.03 ! 



1 



12.4: 



a.VlU M9.0d4.M : 
a 10. 457. Mi 



4'«, CC7. 3f* 
»4. tfJ7. 4*) 

a. 733. 1-5 
in. Mil 63 

2!:«. ana lo 

'I 701 ^C 

l.'iOI.SI 

i-*. 7HI 01 

11.077.17 

4. 670. :a 

9. Iia45 



54 

5 

1 
61 



17.331.99 j. 



459.33 {. 



366.64 ,. 
^666. SO |. 

I 



10 
4 



3.009.63 
191.63 



1 


4t»4. 00 1 





.% 


1.4:10.03 


1 


13k 91 









1 


I 



333 


37,»«.r.o 


358 


131, 4evL ft> 


333 


73.965.V0 


352 < 


84. 303. CO 


ISO 


17. 8ia 2d 


40 


3.479.93 


817 


35.06144 


194 


25.3sa.97 


373 


80.676.63 


86 


4.310.09 


516 


93.7Wl24 


1C6 


9, 519. 17 


16 


723. SO 


3.064 


536.416.50 


71 


19.917.03 


996 


4H.934.08 


857 


367.603.98 


31 


«,733.M 


135 


13,033.27 


554 


3e. 451. 73 


63 


3. 701 Ml 


14 


1.6hSL39 


S91 


60.219.04 


77 


11.00109 


114 


4.G70.53 


94 


9.110 45 



•irxi 443.!>45l69 83 27,3!!a33| 2.rt6| 470.329.01 



1.312.4^ 

4.711 94 

10. 507. 46 



I 

U 
31 



16. f«l 01 
10. 502. 55 



i 



10 
95 
93 



ITJ ir^SlLf^ 33 27.40:ir4 i 



306 



ll.f>. 33 

13. 7«i. 31 

10. 406. 05 

3. :.'JX 37 



i 

mm 


16 



1.932.75 
7. 259. 10 
3.513 44 
10,760 N-j 
r..3K33 



?! 



746. « 
324. 49 I 
1, SliO. tl 



163 



;'i 



I.2.'X).76 
31. 574. 05 
31.090 01 

43. 915. 72 

11.31134 
19, 421 00 



147 H.SKL46 
174 ' 31, 256. f»7 
107 I 9.91L6J 



665 4H l-TCe 61 39.71*4. 53 13! 3.341.12 



3.4iri 467 063 K) 

t& O.I»ri 40 



2. 043 476|MiL 'A* 

2:> I.< -70 51 

47 1 »'A 34 

in 12 "— 67 

:** .V 'f4 00 

i;s I '•::. 14 ' 

'212 10 »''A75 

776 4-.69'i31 j 

766 97.631. in 

140 9.1>:6.6I 

in 3.025 10 . 

753 45 .01 07 i 

.1 5M ' Umn.Cl 



674 
I 

5 
14 

"26 
37 

33H 

15 

9 
99 



3U7. 390. 40 



l.eCi I 233,952.51 



TJ9 

i954 
296 



80.307.31 

999. M 75 
9,0>.90 



»7. 42:1. 00 1. s;:J ' 2J1 9:i3. 55 5. 1>4> 1.00^.365.63 



1. ir.! f"! 

2.7iri.P0 



2. 751. W 
14.220.ri 

90. 947 34 

50. 052. 71 

3. [Ail. 64 

Hi. 17 
3i>.46«L10 



1 

73 



33 
44 



h7» 51 
6.tt30.70 



1 771. 91 
7. 2110. 42 



dO 15 H>. n 

i:t4 12. C». 04 

1 10 12. W'*. 67 

54 . A. 764. 90 

124 ; 9,611191 

203 ' 31, 194. 7« 



151 I''. 691. 54 I 



l..'»43 
9 



l.an C3L991i9! toil 38,5l7.ffT 



Ksk 



514 



5H 



140.3H.67 > 
775.93 . 



90.300.79 



aCSOOLTl 



1.009 

!t546 

104 

84 
1. 



80.33L09 
307, 00ft S« 

"ii'Toin 



i.00i 



3LI06.8T 

114. 097. 99 

15.1 



13^1419i 



204 PAPERS ACCOMPANTINQ THE 

TabU ejMHHn§ the number of iMrohant-vesseU, 4'^, ffeograpkieallff olatai/Eed— Cont'd. 



Customs districts. 



ATLAXnC AXD GULF 
BTATES. 

GoorgctowD, D. C 



Alexandria, Va 

Chomstone, Va 

Xorfolltand Port8m*th,Va 

Potenburuh, Va 

Kichmond. Va 

Tnpnahniiuock, Va 

Yorktown. Va 



Albcmarlo. X. C . . 
Ileanfort. X. C... 

Pamlico, X.C 

WUmington^N.C. 



Bcanfort, S. C ^ , 

Ch.o.rlcston, S. C 

Ucorgotowu, S. C 



SaiDtMar>'XGa. 
haraimab, Ga 



Apalachicola, Fla 

Fcmandina, Fla 

Key Went, Fla 

PcuKirdla, ITa 

Kalot Au;^utinc, Fla. 

Saint John'rt, Fla 

Saint Mark's, Fla. . . . 



Sailing-vessels. 



No. 



73 



82 

327 

296 

3 

3 

38 

93 



832 



46 
72 
63 
20 



Tons. 



2,009.62 



1, 854. 18 

6,626.11 

4.702.58 

• 66.21 

76.05 

630.44 

2, 18a 29 



221 



6 

134 

6 



146 



18 



43 



9 

3 

92 

57 

2 
o 

A* 

14 



16, 34a 86 


860.24 
1.022.94 
1,5(».45 

493.45 


3,937.08 


82.50 

2.960.75 

528.32 


3, 571. 57 


4. 810. 55 
552.34 


5, .162. 89 



Steam-ressels. { Unrigged vessels. 



No. 



24 



12 
2 

31 
1 

15 



61 



1 
15 



20 



17 
5 



22 



21 



21 



115. 44 6 

49.22 1 

1,686.09 

1,664.98 I 10 

39.42 I 

3*».!»5 ' 17 
107.07 



Mobile, Ala 

Poarl River, Miss. 



179 



74 



3, 701. 17 34 



Xow Orleans, La. 
Tcche, La 



Brazos de RontiAco, Tex. . 

C<»ri»n8 Chnnti, Tex 

Saluria, Tt-x 

Texas, Tvx 



WESTECX niVRRS. 

Alton, lU 

Burlincton, Iowa 

Cairo, m 

Cincinnati. Obio 

Ihibuqae, Iowa 

£ vansvillc, Ind 

Galons, 111 

Kfukuk. Iowa 

Ix)aii(villc. Ky 

MoniphiH, Tcnn 

Minnennta, Minn 

Nasbville. Tenn 

Xatcbcz, Miss 

PndiK'ah, K v 

1'ittr.burch.Pa 

Quincv.IU 

Saint Louis. Mo 

Vickshursh. Miss 

Wheeling, W.Va 

SMiot Joseph, Mo 



79 

378^ 
15 



393 



1,569.57 

Tsiaso j 

12,T95.~32~| 
248.01 



52 



Tons. 



5,16i».C2 



51J.28 
41.34 

2, crrx C3 

11.11 
1, 855. 69 



No. 



Tons. 



Vessels. Tons. 



274 16, 612. 32 



TotaL 



371 



23. sot. 86 



68 



8 



59 



5,094.05 



445.70 



120.02 
1. COO. 23 



4,422.31 



567.98 



3. 38a 66 



135 



2,165.95 



5 



2, 98a 03 
242.64 



3,230.67 



3.6e5kl4 



8, 37a 95 



19L69 



19L60 



162 

329 

335 

4 

77 I 

28 ' 

93 I 



6, 7«. 77 
6.807.45 
7.944.l'> 
77.32 
5.aaOL49 
€30.44 
8,18aS9 



1,028 



55 • 

72 • 

84 

35 



246 I 



29. SIC « 


1.497.0 
1.0S.M 
1.680L47 

2. on. €8 


6.294.72 



6 

151 

11 



8130 

5, Ma 18 

77a» 



168 



3.685.14 



1,853.97 
183.16 



6,265.19 
1,670.49 



4, 072. 81 



27.93 



96 



.1- 



4,364.20 



18 I 
46 1 



6.80114 

TSOM 
4.S3Z.4b 



64 



1. 



9.041103 



15 
4 

92 
67 
2 
19 
14 



41 



1,08109 

8.99117 

3143 

1.70144 

107.07 



213 I a 671 96 



222 



18.047.00 



172 
13 



13.043.33 I la") 



6 

19 

39 

159 



223 



101.71 ! 
357.49 '. 
683.88 '. 



3. 413. 38 ' 29 



4, 556. 46 I 32 



4 

10 
13 
122 
20 
49 
30 

8 
39 
42 
63 
20 

3 

11 

155 

9 

146 

14 

51 

5 

"ST 



45. 24a 59 
1,065.82 i 



15 
1 



46,314.41 
lJ51.9r 



16 



4,689.27 



1, 609. 81 
114.38 



1, 724. 19 



19 



5.641.18 



796.92 

736.64 

1, 7Ga 61 

40,614.95 

2, 07a 00 
8,2t£2.G6 
7, 222. .M 

802.17 

10,353.00 

9, 297. 61 

11,146.17 

3. 485. ."13 
13:., 57 

3.91123 
44,221.84 
1.441.88 
67.Ki6.64 
1, 918, 93 
7.45&81 
1.14149 

SS3.99119 



19 



310 
48 
14 
82 



5 

'77' 



158 
12 

68 



49 



810 



2.034.06 



2.034.06 



38,59117 
2.734.02 
1,001.39 
9,314.76 



81 



1,61113 



565 
29 



59.<Sin 
1.498.21 



SM 61.08Ln 



9 

19 

39 

207 



974 



1,OS10I 

357. « 

68Xm 

1113171 



ll«L70 



2.56153 
'9,'i9l6i 



32. 451 19 

07189 

88.80145 



3,394.90 



1S8.001S9 



4 

10 
13 
433 
68 
03 

lis 

8 
44 
49 

140 

90 
3 

11 
3M 

91 
214 

14 



73104 
1,7«1<I 

79.81119 
4.81101 
9,3M.I0 

16,337.39 

ooin 
nous 

9.19^01 

80,3IL18 

3,48198 

u&sr 

8.91181 



8.19110 



I1.0tLlT 
1,I41« 



BEPOBT OF THE 8ECSETABT OP THE TREASURY. 



205 



AMr fsiUMffaf (ie ■ — trr ^merdMni-rtttfUy 4t^ gfOfraphictLay efa«t(/M— Continned. 



U- 



SallisS'vrMelB. Strain- vcmclA. Unrig;;«(l vcmcIs. ; 



ToUL 




T«>&IL 



3!>. ooac* 

4. 0-7. i«l 

24. CM. tn 

4.JCM.31 

i.jru.34 

II. ro.C!* 

5, (Ml IS 

6. («9. M 
a*. T-'kl 72 

MO. 34 
1.5«fct7U 

ic. iiai7 
i.:»3i.5i 



Na I Tods. Xa ; Tons. !Vcssg1ji. Toas. 



113 

1 

8 

F4 

lU) 
1 

IC 
4 

7:< 

17 
65 
44 
. 1 

t» 
15 
fiO 
)£» 

6 



51. SCO. 00 I 
17. G3 , 

8KtJ3 ! 
G.i=4Gl30 . 

I'i. h:i.\ ai ; 

S45 , 
S. 4(m. 44 ! 

:i7».i5 i 
1. lOK. :»i I 

3. lOl. C7 

14, :r*7. 1*7 
•JC7.33 I 

an. 79 , 

C77.W I 
2.87A7H ; 
1. CVX 7H , 

4. 7130. C4 



495 j O^OSLO-J 



0G8 i 
233 ; 

a« 

si!! i 

17d I 
14 



33 

3 

M7 



.|. 



4*2. Ma 18 
23.735.39 
10. 330. 03 
11. 1KL.'.C 
3:0. U9 
P. 404. 33 
9G.4:^b5 
10. .Isk:. 34 
10. 440. 51 

* 3.637. 55 
3&4.23 

00. an. 44 



I 



I 



8 



5S6l65 



7a) 
30 
7!0 
TOO 
4'.'C 
3G5 
7 
ST9 

ftn 

S48 

821 

175 

251 

39 

26 

937 

b5 

42 

S3 



I 



■ 146.530.09 

4.105.54 

■ 51.061.86 
, 95,«<195 

57. WT. 09 

79. 101. 12 

J»29.67 

■ 15. 098. 9i 
, 2r,2ak34 

31.:«)L01 

, 16.041.50 

12. 791. KS 

41.541.C9 

j 4.721.2S 

, 2.161.74 

! ion.iW.57 

' ll.t6a.77 
; 3. 14.'). S9 
I 5. Sea 51 



aa6.4Ct).00 677 151.029.69 ! 3S96 | 298,56361 I .%:.24 ; 716.061.3J 



372.73 


1. 7r4. 15 


21. f 1 7. 68 


7i*.f^<1.40 


74 J. 77 



I 



11 

22 

145 

30 



9c:i.07 

2.R43LTJ 

51. 964. 13 

7.04J.24 




190.57 ; 
91.31 ' 
8. Otil. 4S 
331. ^? 



I 

1 -zz 



I 



6 1 


372.73 


44 


9, D-Vv 79 


!H 


94..Vi2.72 


932 


13b. 1*06. 01 


41 


b. ir. 59 



034 j 1U3.IU4.75 i 906 > 62,832:17 i 79 | t«.Cn.94 | 1.121 , 174.91186 



RECAPmiJlTIOX. 

VcMK'U. Tons. 

fiMlui|C-Te«nrb 17,071 2, 167. :Sl>><. M 

ttamm^xrmt^lM 3.4t»9 1,049,1-1.1)4 

tancc^ TvmtlB h,7o7 rtM.^SU.W 

ToUl i»9.327 4.111,41*i.40 



REPORT OF THE DIRECTOR OF THE MINT. 

Mint of the United States, 

Philadelphiaj ^September 28, 1871. 

SfB : I ban* tlio Ijonor to snbmit thct followini; report of the operations 
•f the Mint and linincbe.H for the liHcal year ending June 30, 1871 : 



DEPOSITS AND COINAGE. 

d^poiiitii of hullion at the Mint and branehen during; the fiscal 
as follows: Gold, t37,ar>4,2(l2 20 ; silver, tr>,»7ri,t).s2 54 ; total 
M39030,184 80. De^iuctin^ fn>m this total the re-depoMitA, or 
at (Hie branch of the Mint and ro-deposited in another for 
the amoant will be $30,137,404 13. 
For ika aame iwriod the coinaire was as follows : Gold coin, number 
mtwimmt 1420,910; value. 121,302,473; anparted and flne-|rold bars, 
•UMM^Mi 48. SilTer coin, pieces, 3,004,702; valne, •1,055,005 25; 
tS^5M|l80 18 ; nickel-copper and bronae, pieces, 11,072,750 ; 




206 PAFER8 ACCOMPANTDra THE 

valae, $283,760 ; total number of pieces strack, 16,468,468 ; total value 
of coinaffe, •40,187,409 80. 

The distribution of the bullion received and coined at the Hint and 
branches was as follows : 

Philadelphia.— At Philadelphia, gold deposited, 13,064,733 31 ; gold 
coined, $3,206,760 ; fine-gold bars, $129,184 88 ; silver deposited and 
purchased, $1,557,892 50; silver coined, $1,156,255 25: silver bars, 
$143,647 75 ; nickel-copper and bronze coinage, value, $283,760 ; total 
deposits of gold and silver, $4,622,625 81; total coinage, $4,919,607 88; 
total number of pieces, 13,670,015. 

San Francisco.-^ At the branch mint, San Francisco, the gold deposits 
were $25,521,650 56; gold coined, $24,241,006 23; silver deposited and 
purchased, $937,577 89 ; silver coined, $908,015 27 ; total deposits and 
purchases, $26,459,228 45 ; total coinage, $25,149,021 50 ; total number 
of pieces, 2,649,900. 

New York. — ^The assay ofiBce in New York received during the year 
in gold bullion, $6,345,338 88; in sil^ter bullion, including purchases, 
$2,171,120 36; total value received, $8,516,459 24; number of fine-gold 
bars stamped, 9,769 ; value, $5,461,801 10: silver bars, 10,763; value, 
$1,269,501 75 ; total value gold and silver bars stamped, $6,731,302 85. 

Denver. — At the assay office, late branch mint, Denver, Colorado, the 
deposits for unparted bars were, gold, $1,104,147 10 ; silver, $18,561 63; 
total deposits, $1,122,708 73; an increase of deposits over the last year 
of $116,658 47. This is a very gratifying fact, and encourages the 
belief that, as the mineral resources of the district are developed, the 
business of this office will be correspondingly increased. It is now 
engaged, as last year, in melting, assaying, and stamping gold and sil- 
ver bullion in unparted bars, becuing the Government stamp of weight 
and fineness. The assay office, in the performance of its appropriate 
functions, fully meets all the demands of the mining interests of Color- 
ado. 

Charlotte. — ^The deposits at the branch mint at Charlotte, North Car- 
olina, have not been large, and, 1 regret to say, are not increasing. The 
deposits, as heretofore, are assayed and returned to depositors in the 
form of unparted bars. The deposits for bars during the year were, 

Sold, $14,522 81 ; silver parted from gold, $145 31 ; total deposits, 
14,668 12 ; a decrease from last year of $1,440 48. 
Dahlonega and New Orleans. — ^The branch mints at these places are 
still closed. As stated in my last report, no necessity exists for their 
being opened again as assay offices or branch mints. 

Carnon City. — ^This branch mint has been in successful operation during 
the past fiscal year, and the prospects for the future are most encour- 
aging. The deposits during the year were, gold, $1,003,809 60 ; gold 
coined, $230,715 ; unparted gold bars, $731,320 79 ; silver deposits and 

Jurchases, $1,290,684 85 ; silver coined, $52,875 ; unparted and fine bars, 
1,969,645 05 ; total deposits and purchases, $2,294,494 46 ; total num- 
ber of pieces, 138,543. 

This statement exhibits the gratifying fact that the amount in value 
of the gold and silver deposits during the year has exceeded that of the 
past year more than $2^000,000. The superintendent, in his report, 
expresses full confidence in tJie future of that bnmch. A buUion fund 
adequate to the exigencies of the business of the Mint has been pro- 
vided, and full authority has been given to melt^ assay, and stamp gold 
and silver bullion, and return the same to depositors in unparted bars, 
bearing the Government stamp of weight and fineness. Tlijs has largely 
increased its business and added to its usefulness. The clerical force of 



BEPORT OP THE 8ECRETART OF THE TREASURY. 207 

branch ia inadequate, and shonld be increased. The salaries of all 
the officers and clerks art) too small for that locality, and I eamestlj 
Tvcominend an increase of salary and clerical force. The policy of the 
liovrmment toward this and similar institutions, in their relation to the 
tlevetopmeut of the mineral wealth of our country, should be libenil 
aii«l irenerooa. 

In addition to the increase of "business from the assaying and stamp- 
in;: of aniiarted gold and silver bars, the superintendent in his report 
ny« : ^ To the increased product of the mines throughout the State 
May also be attributed the enlarged business of the past year. The 
lale rich discoveries of ore at the lowest levels of the Comstoek Lode, 
ami the constantly increasing product of the country* to the south and 
eaat of this city, have materially aidetl in adding to our business ; 
while on the other hand a reciprocal benefit, both to produce and to the 
State, has been derived by the location of this institution near the 
■inine eenters, and the accuracy and promptitude of its returns." 

The aoggestions of the re|)ort on other subjects connected with the 
proaperiry of this branch aie worthy of considenition, and only a want 
0f pciwer prevents their adoption. The report is highly encouraging, 
■ftd its factA and statements attest the efficicn<*y of its management 

I again refer to the importance of the early completion of the new 
branch mint at San Fran(*iKc*o, and it is gratifying to know that the 
work is U-ing prosecuted with energy. 

B(0Ue City. — The assay ollice at Boise City, Idaho, will soon bo pre- 
pafvd for active operations. The building is erected, and the apparatus 
sDil apiiiiances necessary for such au institution nearly ready. It is 
hoped that this otU(*e, in its appropriate work, will gi-eatlyaid and 
eiK-cMiraige the efforts made to discover and increase the production of 
the |»rt<-KNis metals. 

REDE3IPTION OP COPPER AND NICKEL-BRONZE COINS. 

The redemption of the nirkel cojiiK^r cents in exchange for the five- 
emt nirkel coin« was continued, as authorized by law, until the 2r>th day 
•f Mairh, A.D. 1871, at which time the law for the general riHlemption 
of all the base or token coinage went into o|»enition. Th<^ amount thus 
mWmcd to the !i3th dav of Maivh, 1871, was, pounds, 30,527 ; value, 

The amount of Imse coins re<leemed under the act of Mar(*h 3, 1871, 
to June JO, 1^71, was, in talc or nominal value, (178,133 75. The dif- 
frrvnt kinds redeemed under that law to same date are as follows, viz : 



HcaoidaAtioa and kind. ■ ^'°?!!!^ ^' 



V«l 



1.0a'i.t!l5 110.058 16 

3. C4.\ m , 3li. 420 SI 

3. im.'-lo 31.018 10 

|.'.Ti.0l6 'A 440 33 

•Jl*. 144 , fi.a;4 31 

I n.V.'J I 6H.3«»tt 



if«lMtoJaM30. ICCI lU.tlA.i9ii I7e.l33n 



It ii worthy of remark that while the sum of 9178,133 75 was 
radccmi dnring that perioil, orders were received during the same 
timt tm a large amoant of the bronze ouo and two and the uickel-eop- 

~ llTe cent pieces. 



208 PAPERS AGCOMFANTING THE 

PROFITS. 

The profits of the nickel-copper and bronze coinage paid into the 
Treasury of the United States during the fiscal year were 8100,000. 

The ailoy of the minor coinage has been regularly assayed and rej)ortt»d 
by the assayer of the Mint ; and the legal proportion of the constituent 
metals been properly maintained. 

The continued suspension of specie payments restricts the work of 
the Mint and the amount of the coinage. The capacity of the Mint 
and branch mints now in operation is more than sufficient to meet everr 
demand for the conversion of the gold and silver deposits into coin, 
and consequently there is no legitimate necessity for increasing tht» 
number of branch mints. My views on this subject in connection with 
assay offices remain as expressed in former reports. From the diseov- 
eries and developments constantly making of the deposits of the pre- 
cious metals in onr western States and Territories, it is not beyond the 
practical and real to say that before another decade the annual pro- 
duction of gold and silver in the United States will be more than 
doubled. The reports are full of encouragement ; but at the Bame time 
care must be taken by the prudent to distinguish between the true 
statement and theexaggeration of the mere speculator. 

DEVICES ON COINS. 

This subject was referred to in my last annual report. The legends 
and devices on our national coinage should not be too frequently 
changed ; but change, when it rises to the dignity of an improvement, 
should be encouraged. It should not be so great as to destroy the iden- 
tity of the new with the previous coinage of the country, or remove 
those peculiar national characteristics that have ever been recognized 
by the people as the stamp and certificate of the Government. Art and 
science are progressive. Why should not the influence of this progress 
be seen and marked upon the coins of the United States t Aesthetic%s, 
or the science of the beautiful in nature and art, in its cultivation not 
only adorns but adds strength and dignity to national greatness. Let 
the coinage of onr country, in its devices and artistic execution, meet 
the improved taste and higher cultivation of our advancing ci\ilization. 
I propose to have prepared such devices as may improve the general 
appearance of our coins, retaining their general characteristics ; to he 
used, if approved, in the event of a change, by legislation, in our uatioual 
coinage. 

ABRADED COINS AS A LEGAL TENDER. 

Having, as Director of the Mint, advantages of observing the defects 
of existing mint laws, or of such as are anticipated and pending, I beg 
leave respectfully to mention some points that occur to me as proper to 
place in an annual report : 

1st. It seems a remarkable omission in our laws that there is no limit 
at which our coins shall cease to be a legal tender on account of tcear. 
In England, the sovereign, or pound sterling, is not legally current wheu 
it has lost more than half a grain ; although, by a recent examination ol 
the state of the currency there, it appears that a large amount of coin 
is much lighter, especially in the countries remote from the capital. 
When the gold coin is offered at banking-houses, if not new, it is 
weighed, and received at a deduction proportionate to the los.<«. 
However, there was a time (nearly a century paat) when the light gold 



KHi'i»i:r or 'ihk .skck::i.m:v nr tiii: tklasuky. 209 

V.I-' r.ill (I in ;iim1 rrniiiicil. lln' l<»ss Immii;: i:ki(1o jtoojI by govcrnmont, 
:•• I III- .:::Hiiiiit id' (»vit a li;ilf luillinii of ]hiiiii(Is sTrrliT);;. And at this 
45 j> tlif wiirn >ilvi*rt't»iii is k»'i»t iq* to h'i:A\ \v4i;:lrt in tho same way with- 
«!□: !«•?«<<« tt« piu'atc hoMiTs. 

!t h.i^ iiiii Ikm'U a si'i'iuiis troiiMr in this count rv. tVom tlio fact that 
«4ir <-t»i!i i^ s«» apt to Im* rxpnrtrd. And vrt it nuikcs ditliciilty at the 

• ri<4':ii l}n;i-4-<< anii national tn'a<nri«'s. as \\r iiavc liail occasion to know. 
\\i*' t-i«l:i-« ti»rs ami txvasnrcrs liartllv know wliat tlu-v an* to do whou 

• • ill!* uimli ahradcd an* otfnvd U* thcni. In sonic sections, when* p)]d 
.« aiuiL n«« d. as on the I*acific ci»:i<t ami in the e\tn*inc Southwest, the 

• rur i.-* \eiT markeil. (Quarter carries mav l»c met with not n»allv worth 
«• ifv ilian ^J 40: and ;:old doHars still nion* dcticient in lU'oportion. 
1: «>'u!d In* well to declan*. by law, that pihl coin shall lioa le;;al tender 
.it xlit'iT siiiiu\K-\\ \a!ue. so hin;r as they \\ei;:h within one percent, for 
lijf .^aijiler denoniinatmns. and one-half jter cent, tnr the larp*r. Ibit 
:hvn thf «iue>ti(iu ariM's, Who shall l«»>e the dillen-nee when the ci»in 
Ut'lKD* * uncurrent ? 

I'd. 'flu- hiin;:s us ti» a simmmhI jmint of discussion — a provision for 
■k'-v'piiiL' i:p t!ie i-nins to le;:al weii^lii. without la>in;: the burden upon 

\\Li-::*ti it i«* pn>itivelv riiiht that tlje whoh'counJrV should main'tain 

•'.•• ;;*:• .rntv ot tin- ci»nntr\'s min, is a fair i-Uf-tinn lor debate. That 

: i« <«!ii«u!tl U* ihf rule in reir.iul In tiactional .silver citin. on which the 

< ■«>\«r:iniciit make.- a Muall ^ain. is a philn c.ise eiinu;:h. In rc;.Mnl to 

•:•■ ::i»Iil. lh;«: tinild aNiibc und.cMakcn withmit irieat loss to tin- Treasury, 

. thv phin wliirli ha> U't-n s]Mtkcn of in I!ii.L:1aml bi* ado]»!ed, to ntakt; 

.1 <*:ij.ili liiniiiiuiinn nf wri;:lit. and consequently a small prntit in the rii>i 

.^•of. Til It i- ti» >.iy, >uppnsethc Mint valu«* i»f standard ;:i>M continue 

•.f U- ^l.«'»"» liir .*.; j' «ium-«-, at \\hi<-h rati* any i»cr>i»n bi inuin-^ ;r«»ld bul- 

.i.iu «-r f«':i-:L'Ti cii^n wnuld be p:iid in tine or slaini.ird b.-.i ^ ny coin : ]m\\ 

■ •• M.:.: \vi.!ild nuke ii iniu 3!*lJiM», law inl ioi:i. bv a ii »li;ini»!i of t>av) 1 

;- : • • :.r. 1 ]»•• ibilrii'iicc cnuM br rc^rrvcd a^i a fund ti» enable the .Alinl 

. uii Xi.!i:ie tiriif til ;;ive i«u; iiew ]iieees in c\ihanu»' f'*!' wi in and un- 

irr* n! ii;i-e-. at i-\i-ii tale. Tin* llij.L:!i>h iih a. Imweve:*. Vi;in nn :i!y to 

.. • \: --.■^i- I'f I iiin;i:;e in t!ji^ wav. The dilli len**- v.nr.ld i.«»: >i:!.;ii- i'» 

- .>! .i.l ii"»^. I'll! i; WnuM inaleliiillv ndUie ll:e I ::it!i T:. 

I' :• !*• \m' .is>iii:ji d thai iiid\ tlie ln'^s bvff ''/'»:.*'"./ ^lni:i!il iIji"* !'•■ I'lii'le 
■ •:-. r;"l ti.e lrain!iile!it Ii-lile'iiii;: by bull:: ,'. i:ii:: ,'. ci;;;ii: r. Ijiiiii:^, 

.iM.J. rel-i»lis wljul.ike .-Ilih Jiieres Ii. : I tin >.i ;;; t l:ri: i^V. :i 



• u ■■ 



.i I' 



i.:rr»' .-» ^i::.!' ri.i^'»n vhv t*:'e ■ r»'»«'i ii::iTerMl -li";.!-! )■:• i»l' h-^^ \.ilii'. 
-.... '.:•■: vi::;hT, lljiin the ;ii inNn whiih a:e i.:.i!" fimii it. llii:. »i:i 
' .• •:*.«: li.ii.d. It !•> :i pii<l!iie mimicc uf t-iii.iii^inii mmI nii^ninli-'i^iand 

.' ■■• ':..'.\»- ;i ililieii-!if I- i:i ilji- \;!liir nt an t '.:;ie i«l L^Iil. :ii«ui din.: :i^ 
/ > :• :'iii in a bar ot in a tuin. Sell. i1m- 'iiii--:!«<:i et' l<'vs b\ ui-.o 

>!ji*ti!«^ *-• /Jji-l. :ind if I-MI" there In to br ;i!| iiii't I ,:ift''t.ii:l «*iMi::rji*. tliele 

-> w..'! U- .1 jMint en;;a;:t nieiit that eaili ii.i; .-■:. \. ill ki i-i> up it ^ t*v. a cnjns 

i'*^ •'••Xiilanl. or within reasiinai>If buiiin'.*.. 

!:• :t- ii !!i.iv lie* allowable tii >a\ iImI the i;i|ei :i;it jii:,;'.l ^\>«Teni >hiiu!d 
.-< I Li;« :!> .it a iinitiiini hunifij*'tO'"u,it, n:ii- i<.iij:i::e i:iws ha^(*calc• 
.'..;. priiMfle*! litf **i-nd»lcnis lif hbeitx.*' ami the explanatory woid 
" ..'*rt>' iM-f^iile.**: anil it i> \uA likei> tli.ii sui-h (-iiin> wouhl be wi'lcniias 
.•Bi^nf; |i«iopli'H w ho an* thus rcniimji-il nf Mibjection. With us, public 
'piDHiB ia leenfmlly against the ;:ltiiiiication «if any man by placing his 
uiU^ aad cfllir>' on the cfini: ami if our rresidi*nt, imd oven tmr Wa.sh- 
afUtt, M cxclu«lt*d, we haidiv wi>h to have eniiH*ntrs and kings tkiiH 

14 Ab 



210 PAPERS ACCOMPANYING THE 

complimented auiong us. Still, no man will object to the occaaional 
receipt of a gold coin of known value, be the portrait what it may, or 
the legend in what language soever. 

This money of account should be based upon refined gold in bar; that 
is, upon a definite weight of fine gold, without reference to a standani 
for coin. Old names could ^be retained, but five dollars of account, 
iwenty-flve francs of account,* and one pound sterling of accoant, should 
* express the same amount. After this basis, if each country shouM 
make its coins nine-tenths fine, and in weight less than the bar rat-e, Kay. 
by 1 per pent., with a mutual guarantee to keep up the weight by recoin- 
age, the coins would be passable for small sums beyond the lines; while 
for large transactions commercial houses would expect to pay and be 
paid in bar-gold. But within each country its own gold coin would be 
an unlimited legal tender at the stamped value; and this would tend to 
keep such coins at home, and secure a specie circulation as far as is 
desirable. 

Some may think that to issue gold bars at one rate, and gold coin at 
a slightly different rate, would tend to check coinage. But this is not 
likely. The depositor of bullion would know no difl:*erence as to the tale 
value of his returns. The only difl:erence would be that, if he wanted 
to hold specie for shipment, he would take bars; if he wanted it fur 
home use or deposit in bank, he would take^ coin. 

What has been said must not be taken as recommending such a sys- 
tem, but merely as a statement of the matter in its various beaiings for 
further consideration. As already remarked, it does not originate here. 

In general, the country's currency must always be, as it has been, 
chiefly in paper redeemable in gold. A perfect domestic money system, 
would seem to be,' bank or Government notes for large payments; gold 
coin for occasional use in large or small ; silver coins for the fraction of 
a dollar down to the tenth part ; and an inferior alloy for smaller denom- 
inations. 

Concurrently with this an issue of Treasury paper notes of one dol- 
lar, and a half dollar, always redeemable at the Treasury in silver coin, 
would be a great convenience for the transmission of small dues bv 
mail, and for other purposes. 

A currency of paper only, cheap and easily made, is a baseless fabric. 
It derives all its value'from its being redeemable in the precious metak. 
The national scarcity of gold and silver, the difficulty of mining, and 
the cost of extracting and refining them, their noble qualities and their 
uses in various ways, give them a positive and high intrinsic value, and 
fit them to perform the office of money. On this point the wisdom of 
ages can never become foolish or obsolete. 

TOKEN SILVER COINAGE. 

3. A third point in which our monetary laws evidently require 
amendment is a reduction in weight of our silver coins, with competeDt 
guards as to the amount of issue and extent of legal tender, so as to 
insure us a metallic fractional currency, even if gold should ascend to a 
premium. This has been enlarged upon in a previous report, and need 
only be noticed here. 

COUNTEEFEIT AND EtflTATION COINS. 

Here it may be mentioned that an act passed June 8, 1864, supplied 
a real omission in the penal code, as regards the protection of tbo 
metallic currency. It provides (in brie^ for the punishment of any who 
make or pass counterfeit coins in any metal or idloy, in the resemblance 



RKPORT OK THK SECRETAKY 01' TIIK TKirASlRY. 211 

of lLi»so c»f tho FnitCfl States or of fi»rfi;;ii roun trill's ; or wlio niiiko or 
IMss mills of ••oripiial di'si'Tii" for the purpos*!* <»f iuom*y. This hist 
prtniNiitn lui^ht sit'm to be usoloss, on l\w supposition that nolnxly 
vmcM taki* a roin whirh ivas not an imitation. i>iit tlio fact is tjuite 
otht-rwiM', not only in resjKH't to the basor coin, of which groat ipianti- 
t;*^ uf "riz/iiifi/ diMiffn were issuctl more than thirty years a;»:i>, and in 
Liu-r times: hat also in rejr«ir<l to the jirt'cious metals, as recent facti« 
have proved. I n*fer to small jaeces desi^rnated as *' half dollars'^ and 
••tf|tianiT ilollars,'' with some claim to bo considered pold coins, as they 
really ctintain as much of that metal as is to Ik* found in common Jew- 
fin-. The pie^'cs which lK*;ran to 1k» issued in San Francisco, in I8.>9. 
aiKl fM-rhaps have be«*n coined mt»re recently, may not have been 
arnidJiy pushiil into circulation, bnt may rather have served as play- 
ji:»^r»-s orcnriositi^s. However, tlii*y wen* sold at their ]>retendetl value, 
«b:i«'in fat-t the half «li>ll:ir. wei.uhii:;^ six ;;rains on an avera;^'e, and 
:ftbiiut 4L'.'» thi»u>;in(Ulis tine, was wiutii eleven cents; the (piarter <lo!lar 
at-arly in the sam<' pioportinn. sDine ]»ie«*es bein;r actually worth six 
«>eD!*. >•» 4h»ubt thi-y have bi-en i::ip»>>ed upoii i;r|i,,i>;nit pers(»:isas real 
aio:it-y. Their >hLipes wi-re vari«>us, ^unie oeta;xonal, siune circular. 

A MUjiliir casi' ha** leeently occurn'«lor a l:ir;:e issue of " hall' dollars" 
fn*m a piivate mint in Leavenw4irth. J\an>as. On the t»bver>e is » 
fraial*' lo-ad with thirteen stars, ami tlie date 1S71 ; on the ri'Vri>c is a 
wr»-.i:h inelo>iii:;the\\oi«ls, **llalf thillar, Cal." The wi«i;:ht olaNpiejinen 
tTi-il ht-re \ii4>. r.ti ;:i'ains. a:id the li:h-ness ."#1*0 thousandths, iii.:I;i!!-r a 
T^ilae Iff i'i*t •'•■vi'Mteeii eents. The cast* has been pnipeily ;;:ktii in 
h^iA bv ihr judieial autiiorjties of that distriet. 

I may n< \r >pe;ik ni' aimtlier fraud upon the ;;old c:::::-:i -v. into 
«li:4 h «e li.t\e lal«>Iy been niauii:;: minute and exteutleil ex;i!iiin;;'ion. 
I n-f»T III liliTi;: aw;iy the reedln;^ on the ed^t* or i»eiiphery, and t!uMi 
r»-»t«»n:i;j it l»v a hand ItMil; by wliirli oprration liiere is a ;:;ii!i iil'::*u»ul 
Tii:\ <t-i)T^' \\i>ith. more or Ie.v>.. ot' ;^old-ilu>t troiu each dnuble I'li:;!'* so 
•Ir-j,!! Willi. Till- has li.-eii diMie extensivelv tui the Paeilic cM.i-:.:ind 
ho.^ lH-*-n i*:in]^heil by thi* eonits. It requires some delicai'y ot' t'M.> !i tt> 
>L^ii\tr xli«* tlilbit lire ; but tlu» Treasury olllccLs, custoraliin!-'-. and 

•MnL* are \i-iy apt tn elieek the eireulatiou (if SUi'h depleei.lted ]i! I'eS. 

Th#- i-^-t pie\eiiiive «»f liiiN, jirob;il»ly. Would be to :i)iaiMii>n tin* nb- 

f'-r-j nr r liiij, antl >ab.N[iiut«"^ .N«»mi' otla-r iinpies>iiin «in i!:e i di;e. 

TI> ff. .. :^ \\;i-i iMa«le UM* of ft I un till* Very tir>t on <»ur ;;t»!«i er ins, 
*•►.:.:; !«• :• •.•imi* et»ii«.idrri*d a mmd salei:uartl a;:aiiiNi lilin;^ m i-liopin;;. 
I: h.f .i.^» i.t • ;i iiii]iresM«iI npiiu our Mlver cuius fi»r about tliiilv tivo 
>»•.'.:- \'.\*l. Jli-lme thai, the lai;:t r pieces ha«l a periphery h-;:end in 
»:.:. K*:i !«;:«:^. I'.i.eliy toad\eit to the practiee of .^^nine oihi-r iiatinus, 
K* :.: d jri Kn jliiml. a*« <'aii,v :i< the rei;^n of Cliailes the S«>(-(i;i.!, tlif*a](- 
j.r..pr:.i:»- nitirro Jhntstf Tuinmni riiuiun;; around the eil-e <ir tin- piiee 
«*f L>>- »"].iii-.t*'. in rai'^etl h-tteK. This was renewed in tlje dniiilr piiuml 
«/f 4itf jji'thi- i'ourth. In tin* sueieedin;; ii'i;:ii the e»l;.i' t»t" ll.i- ;:iild 
ri*-:j v.i-4 '*:aiNirh.anil duiin;; the ii i;.'n of Victoiia it has bi • ii ui.ilbiinly 
rt-^J^^i. I:i i'lant'*', under the tii^t Napoleim, tin* umtto h'.'U J'l'ntujc 
.4 iV'iA'**- u.i^ iiiipie<«<«cd in .''Uiiken h-tleis. In tlie iei;jn ill' I.u:iis IMid- 
'..p;*-. arid ••i:.««*. the same l«';,'rnd has appeared in rfli»'l'. 'li»e '^n\\\ ej»ins 
• ■! I*ri»*ia aI-«» h.ive a peiipln-ry nhitlci, incuse. In llrl.Liiuni tin* lr..;end 
i» *u nuMtl b-tter-*. 

A Bifjdilbation of the sti am-press, so as to adapt it to the si ::!uent- 
rrWIar« would enable us to sul»>titute Ii*tt«'rs for reeding, and i vidently 
with moch jn't'-'tt^T protection a;;aiii<t the fraudulent reduction li\ tilin;;, 
mm veil AiagaiUKt the practice uf lillin*; with ucheaiier metal. Tla* only 



212 PAPERS ACCOMPANYING THE 

diflference would be that the press could not move so rapidly, which, in 
the coinage of gold, is a matter of no moment. 

BEFININa BY CHLOEINE. 

The processes of refining aqd separating gold and silver have receive<I 
an unusual share of attention and experiment during the past year, both 
at the Mint and the assay office at New York. At the latter, the sqI 
phuric acid process has been fully and successfully established, and tlie 
noxious fumes neutralized. This is a very economical operation, al- 
though it does not always leave the gold and silver in the lughest 8tat« 
of ductility. A method of refining silver has also been originated there, 
by which the work is done in the ordinary melting-pot, with the aid of 
bone-ash as an absorbent. This is a well-contrived and economical 
mode, and gives very good results. • 

At the Mint, the reverberatory furnace, or bone-ash test, formerly in 
use, has been restored to meet cases of reflnage growing out of the* pe- 
culiar character of some of our western bullion. The presence of sul- 
phur, antimony, lead, and arsenic, one or all, frequently makes tiie ]S^(>- 
vada silver brittle and refractory. 

We have also been experimenting upon a pretty large scele with the 
chlorine-refining of gold, recently invented and perfected in Australia, 
and largely employed there and in New Zealand, and also coming into 
use in England. It answers the double purpose of parting out the silver 
and of removing the last traces of base metals which prevent the perfect 
malleability of gold. We had the advantage of the presence and man- 
agement of the inventor, F. Boyer Miller, esq., assaiyer of the Sydney 
mint. 

As the invention is a very remarkable one, and the process is likely 
to displace all others within the scope of its adaptation, I may brieliy 
state that it is founded upon the eager affinity of chlorine for almiKst 
every metal, but generally less for gold than the others. The gas is 
generated by the action of muriatic acid on the black oxide of maiipi- 
nese, both very cheap materials. A current of this gas is conveyed l)y 
tubes into and down to the bottom of the melting-pot, while the mixed 
metals are in a siate of fluidity. It seizes upon the baser metals, if any 
are present, and disperses them as volatile chlorides, copi>er forming thi* 
only exception. But in addition to that, the chlorine combines with tbt* 
silver alloy, forming chloride of silver, which rises to the surfaces tbi* 
gold remaining in a purified condition beneath. The silver, holding: 
the copper, if there is any, is protected from evaporation by a coatinj: 
of borax on top of the melt. Absorption into the pot is also proven tetl 
by a previous coating of the same agent. The silver (argentic chloride) 
is taken oft' after the cooling in solid cakes, brought to the metallic stiitt- 
in a galvanic battery by an ingenious arrangement due to Mr. Leibins. 
also of the Sydney mint. 

The chlorine acts somewhat upon the gold, so that about 2 per cent, 
of that metal is converted into a chloride, and rises with the wlver. But 
this difficulty is overcome by the subsequent addition of a smfdl qoan- 
tity of metallic silver, on which the chlorine fastens by a greater affinity, 
and liberates the gold. 

The peculiar merits of this process are, that it is cheap, rapid, and 
makes the most ductile gold. Its economy and quickness will be better 
xmderstood when it is observed that in other processes, say the sulpharie 
or nitric, it is necessary to add to the gold, by a preliminary melting;, 
nearly twice its weight, or four times its bulk, of silver, and to granulate 



RKPORT OF THE SECRKTAUY OF THE TKEASIKV. lilo 

:l.f I! i\:;irf ^ri ;is to cniiMe tho a<*i«l to have any anion : and tlion. v.!i;it 
~.::i •!'•• j'..i:iii^ i\iu\ t!:«' sul»soqn<nt rtTtivrry ol' tho two metals, si-v- 
•r..! •■.!>«i :::i* ron>i]iii('tl in tht» vlmli' npciiitioii. J>:it in tlic <'hl(»i-i:K' 
;:-i<t^H IP* >;irh aihlltlon «»!* nIIvct i< rf«|iiinM], tlu* apitlication heinir 
.:::»•• : .iriil -^i:!!!!!!*. anil a tVw h'MU'; will tinisli tin* work. The eosr ol* 
:::.;:• riaU ;i:i«l lalM»r is niiirli less ilian hy any othiT inrtho*!. Thi* line 
,: •!•! rv-^ali'.-.i:; fiiun it. as s!iown by tli»» exjH'iinirnts licri\ assayed iVom 
:r*S ti» ',*'.*7} ihfiiisanilths, whirl* i:A jis hii^li as i*; nriMh-l fur <-oiiii:i<Tfial 
• ir^. aii'l i:«'arly as lii;:li as the i exults t'n»ni snlphniie arid. 

On till- nther hand, this pnK'4*ss !i'!»h»rine) is imt ai)]»lieal»le t«» silver 
o.T,:.t:!]i:i;; :i small proportion ot' ;;i'lil. So that whm two ki'iiN <•!' hnl- 
\. <i ;tn- pn-M*nte«l, as is Ireipieiitly the ra>e at our mints ir.id ;:ssay 

• i!i« • '•, i:aniely, p>hl eontainin;; silver and silvi-r enntaininvr lm!-!, ir is 
*-'«':'> .i<IvanTa;:i'iMis and a ;n'<*at savia .: ii» coiidtiac tin* tv»'i». l:i this 
'•.i"^- :!.»• :-ali»hurie at-id proii-ss i< \si ;iily to he prelVrn-d to any nther. 
I" %••*■•:. ^ lii-^iraMr t-Mt v. ;• >li;»:;!d luivi* the heneht <»t' Imth this and the 
'!.' •::■ "I ?Mi? tin* la; 'it i< a ii.iti-ntrjl jJiorcv*;. and, prrhajs, ena.-r he 

• *-'.L-!:td willmai li-;:i-Iativ?* ;iitl. 



Ill MID ASSAY. 




r !' .1 '».i:i'»Lirtji»n tolind that wrr.m now have* our ih'Ii<'alc»::p]»:Matii> 
-..'." .:i tlii^ r.ii:i«l:\, and p.iiilv in nar te.*. n Iimh^c. sn tl':*.: \vr '!iimI m 



Tl.'* -'..tirri'iit •»!* ;jiv v,i'i;:Iif. li!H'ni*'is. ami vahn» ol' lon-iLra r«.ias, 
r»»i:;r«'l .•;. l.iw tn l»r maih* aii!ria!ly. will !»»• fojind ap]M»mh'd :<» this 
:»-:-r*. Wi- hav«- im» i.It'Ta'iiins tn rt'p:»rl in this annual siattMi:i*::t. 

M» \:' .in >ilvi-r di-Il ir<nf 1>71. iww di'vin-*. smai-wliat eX4'ei'd l!i • lino- 
:..-.* r- ;--iT«d in mir t ."•»li'<. hut i! v.inild nnt hi- salr to a>si-«iN t!n:.i :it a 
L.j'.»-r %.i'r:«' \]\a:\ tli'li-iii >t:il«'d. 

V..- .::.- » \jM-r!i:i:: -;Mfii::i*:i> ni' v.t-w I'.iipip<-:i!i i*i»ins, whirli v.iil iiliis- 
'.--■• :' •• ^Tf.-.i I !j.ia-,'<--. Ill" i:.i\iiiimri:i th:it havt* ri'i-i-ntlv oj-rnir* d i!:rre; 
:''.: .1- ;. • • VI- l;.:\r f»i:Iy -i:ii" >:1vit pi(T«"i ni' Frant'e. whiidi eo:it'j»rm to 
!h.- -"J.!- !• r* .' :lv i--a«il iiMihr I'lf ripJ!l»iif. (icrmany. Franrr. Spain, 
*:.•! r .!; ^.'I .•! h.i'.f a n*--.", mii::?;:!* tn sl:i»w. at h'a>t in ii>;"M-t ti> 



.!- 



>?i:ii.'Li. in:PAiM'^ii:Nr. 



T'l • •!» p.ir:r:ii III, m u'ani/'-il a nmnli4-r ot'yrais a;:ti, nmh-r the direetioii 
.^'i•i \*\ r^<- .lothiiiitv III till* Sii'ifiarv nt tht' Tn'a>nrv, stiil eoiitinnes in 

• ■ * 

^rfw-^^Uii «i[M'nit!iin. .\ lar;:i* nnmlM-rot' mi'ilals havi* hi-i'ii made tor the 
<■«**• rrnnit'iir in i!if Inili.tn I'l'iiai'ment, ami many nthiTs have heeii 
tnatW ami! •Mihl. 'i'liis (h'piirtmenl is nut mily piDlilahlc hut a eM'dit to 
tlif tsinf-ninirnt. il should he em-uiirap'd. 

Tin: MINT rAniM'.r. 

ThMcabuM-t of coins and nn-dals has h(M*n visited durinir the past year 
bj Mora tkmti fifty thcius;in«I iHTMiiwi t'liiiii our uwn and.oilier euuiitru!^ 



214 PAPERS ' ACCOMPANYING THE 

It is a place of great attraction, and well repays the visitor. The annual 
appropriation for this cabinet should not only be continued but increased. 

STATISTICAL TABLES. 

The statistics relating to the deposits of bullion and coinage at the 
Mint of the United States and branches will be found in the tabular 
statement hereto annexed. These tables have been prepared with great 
care, and every effort made to correct and avoid mistakes. They arv 
believed to be trustworthy and accurate. 

Very respectfully, your obedient servant, 

JAS. POLLOCK, Director. 
Hon. Geo. S. Boutwell, 

Secretary of the Treasury^ Washington, D. C 



EEPOllT OF SUPERINTENDENT OP U. S. COAST SURVEY. 

Coast Stjuvey Office, 
Washingtony D. C, September 22, 1871. 

Sib : I have the honor to present, as usual, in advance of the detailed 
report, a synopsis showing the distribution of surveying parties on the 
coasts of the United States during the year which will end with the month 
of October. Two working seasons are included in that period, one ar 
the North, and the other on southern sections of the coast, work gen- 
erally closing on the coast of New England early in November. 

My previous detailed report includes mention of the work done in tht* 
autumn of the year 1870. The abstract now submitted will include the 
subsequent operations. Of these, nearly all that concern places on the 
Atlantic coast north of Chesapeake entrance are now in progress, and 
field-work in those sites will continue, as before stated, until the month 
of November. 

Following with notices in the usual geographical order, a topograph- 
ical and a hydrographic party are now at work in Soutliivest Harbor, 
(Mount Desert Island',) on the coast of Maine ; and if practicable, Moose-a- 
bec Reach and Goldsborough Bay will be sounded this season. The plant' - 
table survey is in progress on the western shore of Penobscot Bay, and 
on the adjacent islands, including Isleborough, Isle au llaut, and the Fox 
Islands, three parties are engaged. Another is sounding Isle au Haut 
Bay. Tidal observations have recorded each rise and fall during th<» 
year at North Haven. Farther westward the work now in hand includes 
topography and hydrography of the Kennebec and Androscoggin Bivers : 
triangulation near the primary station, Sebattis; coast topography be- 
tween Saco entrance and Richmond's Island ; and additional 80unding> 
at several places between Portland and Plymouth Harbor. The tideN 
of the year have been recorded regularly at Charlestown navy yard, near 
Boston. Special observations have been made at Edgartown Harbor, 
Massachusetts, with reference to the development of the laws which 
bring about physical changes at port entrances along the coast of New 
England. Plane-table work, continued during the winter, has com- 
pleted the survey of Narragansett Bay, and the same party is now ou 
the coast westward of Point Judith ; another is at work near New Haven. 
Connecticut, points for the plane-table survey having been det^^nuined 
near midsummer. The survey of Lake Champlain is in progress north- 
ward of the limits reached last year, and also the connection of that sur- 
vey by triangulation with adjacent geodetic stations of the Atlantic 
coast. The work here referred to incidentally determines points for the 
State surveys of New Hampshire and Vermont, as authorized in the ap- 



KKPOKT OF THK SECJJETAKY OF TIIi: TKEASLKV. 215 

|.n«l»r:.ition Mil fnr l!n» |»n*s«Mit fiscal yoar, and a party is now onjra^jcd 
!!! iLar M*r\ irr. AnotlitT is I'lnploytMl in ivconiiaissance for stations to 
i-*r.;.r^i ; (In* ti'ian«rnIation <tf the lakt* with that of Hudson KiviT. lu 
:Li- \ .1 iiiity «)i Nrw York a i»arty has insprctiMl and srcnivd tlu* trianpni- 
tjtji'n i:i:iik>inTi the shores ol' Lon^ Island Sound; another has extended 
-» ir-ilirij- 111 Nt*wark I*ay: and observations will 1h* continued for de- 
:■ r-ii:::;::-^' I In* nature of the j»hysieal ehan;;es whirh all'eet Ni*w York 
n.irlw.r. iKiily tidal ohsi-rvaticins hav** been n*<\)nliMl tlurin;,' the year 
. • :!j.iT ]ii»rt. 

» •» ihf riia>t oi' New .lersi-y a topo^ra])liieal an<l a liydro;;rnphie party 
..r»' ftj;::ipd ill the survey tU' Little 11'^'^ ilarhor: another party is in 
Ti.i- ii*;d :«>r trianpilation betwiM-n Mount Ilt»lly and J<arne;rat Li^^ht- 
!..':i^'. The siHM'ial survey at the eontUienei* of the Delaware and 
S hu>lkiil Kivrrs will be eompleti'd by the entl of the ju'esmt wurkin;* 
*- i^»:u L.iiltudeand azininlhhavt* been determined at t'alveil Station, 
-? T.iri::i»r Island, and at Wolf Trap, cm Chesapeake iiay ; and a party 
:- .:--:^:i«d to si-h-t't stations for eonneetin;; the bay trian.ifulation with 
t*.j: of till* Athintie et)ast aeross the ])eninsula ttf Vir^rinia. The sur- 
- • -« i*f Thi* i'>tuarirs of the Thesapeake has been continued, and the 
iiri'iil W.iter north of Ca|M^ Tharleshas been develi»ped. All the tides 

• i" the vr.ir at Old Point l'onifi»rt have been nM'orih*<l. Mairnetie obser- 
..•r;i.ri- h.ivi* Int-n n'lHMted at tin* station in Wasliin.u'tjMi t'ity. Trian- 
^T:!.it;4»n h:i> iNfU extended on thi- .lanu'S Kiver, Vir::inia. and the pri- 
: ..ary wurk p.is^in;; southward c.t' Wash ini: ton. a ion;; the IMue liidge, is 

•* priii:re^«». 

Ill th»* liiwer M»etit»ns of tin* Atlantic ct)ast I lie operations of the yeai 

'.• *.'.id<- tri.in;;nlation over Pandiivi Sound, >tU'th Tarolina, and the 

• •• r::ii:i..T:.»u i»f latitmle a!nl :i/iinuth at lh«' < >i-racoke base line; the 

- jT.ij.li . :!nd hyilr.t;:raphy ef I'anilict) IJiver: sarvi-y of the coast 

•••.•-. .!.d !•• Iiiw IJo'^ue Inlet, rMMih <';!r<»liaa: ••iV->liore hydn»«rr.iphy 

•ill-: <'.i;if ll;itt«!-as; p!iii:i' tiM.* si:i vey ami Muuniiiiirs, cinbracin;^ 

.. •'- i t •! •■• iitrhe'***;*, rul!i-:e:i. Ma<ki\'s. M:iy. < '.uijur, Hull, and(*onk- 

.— I:.'. • :•-. Ill Smith famlin:!: tin* li\tlii»-:i;i]il!V tilSt. -Marv's Kiver, 

• •' r J .1. . : 1 if ihi- eua>t ;ip]»r*»:M!H's sjiii!iiu;ir.l ti» t!ie nioutli of St. 

.:."- J.'; I I. ri.»r:d;!. witli l!ir i'jiiiiul >in eh;i:mils bt t'Ae'-n St. Mary's 

:* : N.i- .: 1 Si.iiiid: l!ie iiiT.n-iiijiliy i»f N;is>:ni SMimd ;::id nf thi»ci»asl 

.'. » I r.r ; •i:.!iij!i!.i:i"U oi the i a>terii siile «»f Tlniiila soutli nt' .Matan- 

.•• !:.'• • : h;. dri»v:r:i|i!iy i»It!ie ui N'mi i-nd ot'tlp- I'h'ri.la Kret'muth td 

■ .• 1 . :r : _'..^ :iiiil (Jiii«U>a::u-i, iiieiiulin;: ihe t!e\ elr»iiiii*iit Jif a lar;,'e bank 

• ■: r ^ ;'-:Mfy. 

I'i : !•• <f«:lt of M«'\ieo siiiinilJnL:< huve 'r-ni ni:iih* near Apalaehicohi 
<*T:':i« : tIji* t ri;in;^ul:it !<iii mtmI tniin-i-u-pliy Mie ri»iiipli-t«» in St. An- 
•'.:■ •■'• J; .y : dtteMninatinns have bi-i-ji nsade tliiTe fur lalitmle i;ii«l a/.i- 
-. ;-'Ji: >;:*•.! Ki»>;i Suiinil has been di velnped iMNtwanl fmiu r.:i*<;ji'jil;i 

• !•.'..::•«■. f !i«' survi'\> beiii;; nt»w eeiiiiiju«»u«*. Tu tlie wrstwaid tin- uii:*!; 

"i ?!.- \»-,\r enibniee«4 the e\t»'n<iori of l!ie MirveV «»f Isle ;i!i Uleton 
."•-••-!.•!. .i: '1 III" the .Mi>.^iv«*j|ipi Kiver ;;lmve tin* In-iid tsf the p:i>ses; 
-' rir.d.ri::^ in l^ike l'«iiitch;irtrain ami in the (iu!t' :::;ii'iia(-hes to the 
>-'."h l'.i^- and SnuihweNt I'a^^s (d' the Mis^is-sjppi. ■iiiniiy Slioal, in 
'?-• tr'ill. t'lthe we>tv.:ird of the Delta, has been saivevi d tnr li;;ht-hous4* 
P'iri*»^-». On the n»ast of Tt*xas the li\dro;;raphy «it' Mata;;onIa 15ay 
^ri'l iT« bnin«'he.s has U'en ciun]>leteil. 

In ib^ririiiityof St. liouis, and in Illinois, Ohio, and K(*ntiicky, points 
havr been d«'C«*rniiiied in the trian;:ulation \\liie!i has Invu authorized 
W rooDfcUoi; the Hun-ey of the Atlantic coa.Nt with that of the Pacilic. 
TbiA vork In 3'tf^ in pm^nt'ss. 
Ob the WMtern c-oaMt most of the tield oiienitUms ;\Tii \a*V\v\\\^\\.^ 



216 PAPERS ACCOMPANYING THE 

The steamer under construction for service in the western sections jm 
being yet completed, only parti<al observations have been practicable in 
the hydrographio reconnaissance between Panama and San Diej^^o. The 
plans of the year, under which parties are now in the field, incloile the 
determination of latitude and longitude at Cape San Lucas ; the loijj:i 
tude of San Diego; topography near San Pedro, California; the lati- 
tude and longitude of Santa Barbara; topography pf tbo coast oi 
California, near Point Conception ; San Luis Obispo and San Simeon ; 
and of the Santa Barbara Islands ; reconnaissance for extendiog tb** 
triangulation south of Monterey ; the hydrographic developmeat ia 
Falmouth Shoal, and of the vicinity of a /ock off the FaralloDes, ami 
additional soundings in San Francisco entrance; the tracing of wharf 
lines at Oakland ; topography near Point Arena, and of the coast soath 
of Cape Mendocino, California; the longitude of Eureka; topograpliy 
near Cresent City ; the latitude and longitude of Yaquinna, on the coa>£ 
of Oregon ; topography north and south of Columbia River entrance, 
and of the river shores above Three-Tree Point. 

In Washington Territory the survey is in progress on the west sido 
of Whidby IsLand, and on the shores of Admiralty Inlet. The hydro- 
graphy in that quarter will develop, in the course of the season, Lawson 
Shoal and the vicinity of Belle liock in liosario Strait. At Seattle the 
longitude will be determined by the telegraphic method. 

When the appropriation for the present fiscal year became available, 
a party, previously organized, was sent from San Francisco without 
delay, to make such development in hydrography and such other observa- 
tions of interest and value as may be practicable in the vieinity of the 
Aleutian Islands, off the coast of Alaska. The party sailed in Angast, 
but time has not yet elapsed for advice of the arrival of the vessel at 
her destination. 

Within the year laborious computations have been completed, givin;,' 
final values for the longitude of points intermediate between the Atlantic 
and the Pacific coast. Of these the principal ones are Omaha, Siilt 
Lake City, and San Francisco. Computations are in progress for deter- 
mining the transatlantic longitude, which depends upon the observ;i- 
tions made last year at Brest and Duxbury. 

The discussion is continued of full series of tidal observations, w itii 
reference to the construction of tables of prediction. 

In the Coast Survey Office the operations of the several divisious 
have kept pace with the field-work. Twenty new charts have been 
published, including three new editions of charts made needful by 
extensive changes. Fifty-eight charts have been in hand in the draw- 
ing division, of which nine were commenced within the year. Of the 
various engraved charts about ten thousand copies have been printcHl, 
and an equal number of copies distributed from the office. Of the 
manuscript maps on file in the archives sixty-six have been copied or 
traced within the year, to meet calls for informaticm from various branches 
of the public service. 

Tide-tables for the ports of the United States for the year 1872 have 
been computed and issued from the office. 

In the hydrographic division special care has been taken in regard to 
the marked places of buoys on the published chartSi. Most of the se;i- 
marks liable to shift have been carefully determined in position, aud 
marked on. the charts which admitted of such changes withcHit detriment 
to the saUing directions. 

In conformity with the act of Congress approved July 15, 1870, for 
observing the solar eclipse of December 22, 1870, in Earo|>e, several 
parties were organized under my direction, and occupied stations in 



KEPORT OF TJIK SKCKLTAKY OK Tlli: TKKASURY. «' 17 

S'.iilv anil ill Spain. As ilie woatht*r was untavoi:il)!iS ;;cncrally. aloi^;; 
ihv hiko «•!! wliii-ii the iTli|is«> was tt»ta1. it is ;:ratit'viii;^ that the .sky was 
'.i-a>t •»liS4*iiri-4l at the slatiojis sfl*rii-il I'rv ihi* ?H'veral observers. Full 
n;it*rTs liavf Iffii rtTrivrd tnnu tiie It-aiiiii;; iiu*nilK*rs ol* thoexpoditinn, 
aiiil n*>ults i>l' uiiH-h iiiti'rt>r:t aiv cxpiTtrd from the discussion of tho 
ciJuM-r^ations. 

Tlii<« nt'a|iitnlatioii of xUf npi'iatinns of the year in ]!art explains the 
«<r..«-ii ot the (>tii!:aie> wiiic'h havt* been suhmitted for euutinuiu;; tho 
*::rM-\ «»f the eoa.st, 

Ilr**«f fiinllv submitted. 

liKNJAMlN PKIKCK, 
^iijunntauUnt I'niUd i<tat(s Coattt kSitrrcy. 

ilfli. (ItO. S. r.UlTWKLL, 

SicrtUiry o/ the Tnasuni. 



IMirOKT OF TIIF LIGIITUOUSE l]OAKI>. 

Treasury Dnr.u:T3n:NT, 
(pflkT Lifjht-IIouHC Loardj September 1*5, 1871. 

S:x: : I*y your dinrtion the foUowin;; report of tlie o[>erations of this 
ZkiaiU. during the last year, is res]K*et fully submitted: 

TIm- detaih-d statements under the heads of the respeetive distriets, 
ba^wnl mainly u]Min the annual reports of the Fn;;ineers and Ins]>eetors9 
riDlir.i4^* thf iK'ork ^vhieh has been doiu* : that which has bo<*n laid out 
'or thf «'um-nt year: and the presi'iit condition of all the aids to navi- 
ntii>n« nith >ueh remarks and reeommendatitms in repird to improve- 
mvZii «>f I'xiMinirand the establislinienr of such new aids as st*em to 
r»iiTiirt- tlif attentiitn of Con^rress at thi.> time. 

Ib«*'lj:rht-hnus4*s and Li;rht-vessels (so far as the exhibition of efli- 
«'M-as IJ;:hts is concerned) are, it is believed, (Hpial to any in the world, 
AOil iImim* lieaeons and buoys actually in position areetlicient day-marks 
:«* ;:uide clear of the obstructions for which they wen» established. For 
'h*r^ Li;:ht stations at which extensive repiiirs and renovations are 
L#-»^*«-«l. s|i4M-ial ajipro|iriations ai*«» reeiMitmende<l. 

Th«- a;r:n'ejr*iti» estinmtes fnr tin* lisi-al year ending: June 'Jt». T^T^l, are 
^4 '.(«■» in excesH of flic* appropriations for tlie tls4-;;l year eiidin;r tliine 
dK 2*^71', and ifX}^ less than tlit* e>tiniat(>s of las: year. 

Tbf* siMt'i.ii items in excess, in ilie esiimatesof ;^encral exp»'hs«-s, ovtT 
ibp- a«-tual appropriation fiu* tlx* curniii fiM'al ye:M-, are lor buo\a*:o and 
:««r •'i|ieUM-Kiif Fo^-si;;nals. Th** miiu eslimattd f<tr thi* bu<»y MTvlce is 
ih*- "aOM' that has lieen submitted for s<'Vci'al ye:; is pa>t, owini; to the 
srv-dAt ifHT^aM* in tht* numlN'is of those aids to ii:i\ i;;aiion, e>pi>cially on 
Lbr ><4ilhcni. (iiilf. and racitie coasts, and tht* t.iibiM* to liiakt* ,the in- 
creiL^^l appn»|iriation (ifl!.\(Mi0) :i.sk«-d lor two \4ars .Nincc made it 
3W0rMsiiry to apply for a dcliciency appMi]«i ialioo, pail «rf whirh v.as 

Tb#- otL< r iti m of iiMM*asi* fii«ijn.<MMi. ••ifn- c:-.p4-nMS of Fo;: sl^xnals,*^ 
AnA^-ftlrvtm lh<- lar;:*- nnmlH r oi ihnseaitls to iia\ >;:.>: mn aui hoi i/(*d wit !i- 
^lh«- LkhX two \<'ai*«. 

m tiir lar;;*' nnmU-r of l.i;:htM and othir aids tit i .;vi;;ation for whicli 
4pf«rnpriati«rtiH ha\«* b«t'ii made, such as are (•>tabli^lied on sites behm;;- 
:Zii; tu tbr Cfovernment, and thosi* whrie valid tiths, nceordin;; to law, 
tufntf inwhkh land had to be pnrchiised, have Im^cii obtained, the works 
OMuoieiiei-d or completed, (treat ditficulty is experienced iu 
titJefi to hiivH for Li;;ht hous4's, and buildini; them within the 
hailed time ap|ini]>riationH are availabh*. it not nnfrcfpientJy hapiiens 



218 PAPERS ACCOMPANYING THE 

that the title-papers of a site for a Light-house, costing only a few hun- 
dred dollars, remain in the hands of the law officers for many months 
before the validity of the title is reported upon, and then, very oft^n, 
in consequence of some legal omission or informality, the papers have 
to be returned to the United States attorney for further investigation. 
The two small sailing-vessels which have been employed for many 
years in delivering oil and other Light-house supplies on the Atlantic 
and Gulf coasts are too much decayed to be economically repaired aft^^r 
the present year, and an estimate for building two new vessels for that 
service has been submitted in the estimates for next year. ^ 

FIRST DISTRICT. 

The First District extends from the northeastern boundary of the 
United States, (Maine,) to and including Hamx)ton Harbor, New Hamp- 
shire. 

Inspector. — Commander A. E. K. Benham, United States Navy. 

Engineer. ^Brevet Brigadier General J. C. Duane, Lieutenant Colo 
nel of Engineers, United States Army. 

In this district there are : 

Light-houses and lighted. beacons 1* 

Day, or nnlif^hted beacons 1 u» 

Buoys actually in position X50 

Spare buoys for relief, and to supply losses 177 

Tender, steamer /m 1 

Tender, steam launch, Mary 1 

Tender, (sail,) schooner Wave 1 

The following numbers^ which precede the names of stations, corre- 
spond with those of the " Light-house List of the Atlantic, Gulf, and 
Pacific Coasts of the United States," issued January 1, 1871. 

LIGHT-HOUSES AND LIGHTED BEACONS. 

Bumi'Goat Earbor^ Swanks Island, coast of Maine. — In consequence of 
diflSculty in obtaining title to the land, it will probably be impossible to 
complete the Light-house before the 1st of July next, and it is therefore 
recommended that the money may be re-appropriated. 

21. White Head. — ^Bepairs are being made to the main i>art of the 
keeper's dwelling ; a road has been graded from the landing to the Fog- 
signal house ; a coal-shed erected, and a wharf is being built. 

Halfway Bock. Casco Bay, Maine. — On the 30th of June, 1870, tlw^ 
balance on hand for the construction of this work having reverted to 
the Treasury, the construction of the work was discontinued, and the 
machinery and material removed and stored. As soon as the new 
appropriation became available the work was resumed. The tower ha-^ 
been completed, and all that now remains to be done is the roofing of 
the lantern and the introduction of the apparatus. The station will be 
lighted on the l5th of August. It is proposed, during the present sea- 
son, to build a substantial masonry boat-house and establish a Fog-signal. 

40. Cape Mizabethj coast of Maine. — ^The westerly tower of the two, 
at this Light-station, was built in 1828 of rubble atone^ and is now in sneh 
a state as to render it necessary to rebuild it in a better manner, for 
which an estimate has been submitted in the annual estimates. The 
station is one of the most important on the eastern coast, serving tbe 
double purpose of a sea-coast Ligh^station, and as a mark for the en- 
trance into Casco Bay and to Portland Harbor. 

43. Whaya Back. — The masonry of the new tower has reached the 
height of twenty feet above low- water mark. The position is one of the 
most difficult to work upon on the coast, as the rock is covered by the 



BEFOBT OF THE 8ECEBTABT OF THE TBEASUHT. 219 

vav^s, except at low water, and is exposed to the fall force of the At- 
Uotic. The new stractore will be a masonry tower, solid to the height 
.1 prollty feet above low-water mark, and the blocks of granite which 
lill fonn a facing for the interior mass of concrete will bei.ied together 
\-x dove-toil joints, as is usual in similar sea strnctores. The diameter 
■>t' the tower at the base will be twenty-seven feet, and height of focal 
[■lane above the sea will be sixty-eight feet, 

L Porttmotith Harbor. — A new keeper's dwelling is beiog erected. 

At each of the following-uamed Lightrstations there hare been repairs 
aad renovations, more or less extensive, during the year, viz : 

1. St. CrotXy on Docbef 8 Island, St. Croix Eiver, Maine. 

2. Wert Quoddy Mead, west entrance to Fassamaquoddy Bay. 

3. lAttie River, west side of entrance to harbor. 

4. Libby IsUina, entrance to Machias Bay. 

5. Moose Peak, on Moosepeak Head. 

6. yoMk^g Island, west end of Moosepeak Beach. 
:. Sarragtuigvs, entrance to Karraguagos Bay. 
S. Petit Mettan, on Petit Meuan Island. 

Prospect Harbor, east side of entrance to Prospect Harbor, 

9. Winter Harbor, west side of entrance to Winter Harbor. 

10. Mount Desert, on Monnt Desert Bock. 

11. Baiet's Islawi, southwest side entrance to Frenchman's Bay. 

12. Btar Island, east side entrance to northeast harbor. 

13. Bass Harbor Head, east side entrance to Bass Harbor. 

14. Edgentoggin, near east end of Edgemoggin Beach. 

15. SaddldMck, iQ Isle an Haute Bay. 

111. Heron Xeck, west entrance to Carver's Harbor. 
17. /'«r IsU, west entrance to Thoroughfare. 
1*. Eagle Isle, west side of Isle au Haute Bay. 

10. pMmplin Isle, west entrance to Edgemoggin Beach. 
20, Matinicvs, off Penobscot Bay. 

2L (hcVs Head, west side of Sluscle Eidge Channel, Penobscot Bay. 
23. Brown's Head, south side of west entrance to Fox Islands Tho- 
rooj;hJare. 
-1. Segro Island, sontli side of entrance to Camden Harbor. 
23. Grinding Point, north side of entrance to Gilkey's Harbor. 
26. INoc'f Head, north side of entrance to Castine Harbor. 
2T. Fort Point, west side of entrance to Penobscot Kiver. 
2:^ Tenant's Harbor, south side of eutrance to Tenant's Harbor. 

29. MarshalPs Point, east entrance to Herring Gut. 

30. Mankeigan, off George^s Islands. 

31. Franklin IsUmd, on east side of west entrance to Geor;^ 

32. Pemaquid, on Femaquid Point. 

33. Burnt Island, west side of entrance to Townsend Hart" 

34. SendrieVs Head, east side of entrance to Sheepscot ]ii\ 
M. Pond Island, west side of entrance to Kennebec Hivei. 

36. ^«y¥tx, off Kennebec Biver. 

37. Cape Elizabeth, on southwest side of Casco Bay. 

3^. Partiand Head, on southwest side of entrance to Portl^nid HaibO. 
39. Portland Breakteater, on outer end of Breakwater, Portlifni norbot 
4ii. Wood^s I»land,ve8t side of entrance to Saco Hiver. 

41. Goat Island, cast side of entrance to Cape Porpoise Harljor. 

42. Boone Island, off York Harbor. 

43. lite 0/ Shoals, on White Island, off Portsmouth. 



^^ 



220 PAPERS ACCOMPANYING THE 

The following-named Light-stations require i^^pairs to be made daring 

the cnrrent and ensuing year : 

• 

1. St. Croix. 

2. West Quoddy Head. 
4. Lihby Island. 

C. Nash's Island. 

7. Narragttagtis. 

8. Petit Menan. 
Prospect Harbor. 

9. Winter Harbor. 

10. Mount Desert. 

11. Baker^s Island. 

12. B^r Island. 

13. Bass Harbor Head. 

14. Edgemogqin. • 

15. Saddleback. 

16. Heron Neck. 

18. Bagle Island. 

19. Pumpkin Isle. 

20. Matiniais. 

21. White Head. 

22. OwVsHead. 

23. Broivn^s Head. 

24. ^%ro Island. 

25. OrindU^s Point. 

26. Dice's Jffeod. 

27. Fort Point. 

28. Tenant'* Harbor. 

29. il/ar«ftaM'« Potnf, 

30. Manheigan. 

31. JVanA;2tn Island. 

32. Pemaquid. 

33. Burntisland. 

34. Hendricl^s Head. 

35. Pon(2 Island. 

36. Seguin. 

37. Cape Elizabeth. 

38. Portland Head. 

40. Woo^ Island. 

41. Goat Island. 

42. Boone Island. 

44. Portsmouth Harbor, 

45. Isle of Shoals. 

DAY OB UNLIGHTED BEACONS. 

Names and positions of the day or nnlighted beacons in the first dis- 
trict : 

No. 1. Jerry^s Pointj Portsmouth Harbor. — Iron beacon. In good con- 
dition. 

No. 2. /Sout^ Beo/cony Portsmouth Harbor. — Stone beacon. In good 
condition. 

No. 3. North Beacon^ Portsmouth Harbor. — Wooden mast. In good 
condition. * 

^o. 4. WiUey^s Ledge^ Portsmouth Harbor. — Iron spindle. In good 
condition. 



REPORT OP THE SECRETARY OP THE TREASURY. 221 

Xou 5. T&Ht Lcifftj off York Kiver. — Iron spindle. In good condition. 

No. C FUkit^ JiockSj Kenncbuuki>ort. — Iron Hpindle. Broken off. 
Spor-baoy sabetitated. 

Xo. 7. St4ige Island Monument entrance to Saco Kiver. — Stone tower 
IbrtT fet-t high. In ipood condition. 

Na M. Skmrprn Iio<^ entrance to Snco Kiver. — Iron socket and wooden 
ftbaff. Socket broken of^. Spar-buoy placed to mark the dan<;:er. 

No. 9. Back Cove Beacon^ Portland Ilarbor. — Pile beacon. In good 
condition. 

No. lo. VThite Head Ledge^ in "NMiite Head i^assage to Portland Har- 
bor. — Iron spindle slightly bent under the cage, in good condition other- 



No. 11. TrotCs Rock in the above passage. — Iron spindle broken off 
vichin a few feet of the ledge. 

Nti. li*. Mark Inland Monument^ Casco Bay. — Stone tower fifty feet 
hiirii. In f!ood condition. 

Nik. ].(. Black Jack Rocky Kennebec River. — Iron socket, wooden shaft; 
bffokeu off. 

No. 1 1. Seal Rocky Kennel>ec Kiver. — Iron spindle with copper cylin- 
dirr, painted black. In good condition. 

No. ir». Lert Rocky Kennebec Kiver. — Iron and woo<l broken ; a spar- 
boqy i» phioed to mark the danger. 

No. Ui. Ram Inland LedgCy Kennebec Kiver. — Iron socket and wooden 
abaft. In pmm! condition. 

N< 1. 1 T. iri lu/oirV Rockn^ Kennel)ec Kiver. — Iron socket, wooden shaft ; 
lin>kft'D off. Simrbuoy substituteil. 

No. 1 s A met LedgCy Kennebec Kiver. — Iron soc*ket, wooden shaft. In 
^■Mlcijiidition. 

N<». r.». />^/'/iWit, KennelH*c Kiver. — Iron socket, wcx)den shatt. In 
pjfMJ mndition. 

No. 111. Lim€ Rock^ Back Kiver. — Iron socket, wooden shaft. In good 
coDdjti«fn. 

>*••. 1*1. ("arhtonH IjcdgCy Back Kiver. — Iron socket, wooden shait. In 
IToud ciindition. 

No, 1**J. ClitufjliB Ruck^ SlH*eps<-ot Kiver. — Iix)n socket, woo<len shaft. 
In iTiHjtl (^»ndition. 

X<». I'-S. McrrilfA lAdgCy Sheepscot Kiver. — Ii*oii socket, wooden shaft. 
Ia i;mhI umdition. 

No. I'l. Yellow LcdijinyVewoh^'otl^wy, — Iron shaft, copper cylinder. 
In irucjd condition. 

No. lii. Garden Inland LedgCy Penobscot Bay. — Iron shaft, copper 
r^liodcrr and one ball. Shaft good, cylinder partially broken away and 
ball gf>U4*. 

No. 1^ Otter Inland Lalgfy Penobscot Bay. — Iron shaft, copi)er cylin- 
der and two balhL Shalt bent, cylinder partially broken away, and one 
kail Knur. 

No. 'Jl. Ask Island Pointy Penobscot Bay. — Iron socket, wooden shaft. 
Ia ffood condition. 

No. 154. Dodgers Point Ijtdgcy Penobscot Bay. — Woo<len mast twelve 
fert Iodic* In good condition. 

:fl^. Potterw'JUld Ltdgcy Penobsi*ot Bay. — Stone beacon. In good 



5aaOi JjmtdTs Boekj Penobscot Bay.— Iron spindle and cage. In 

kmI csaditioD. 

Ka SL tmPa L9i§e^ Penobscot Bay «— Iron spindle and cage. In good 



222 PAPERS ACCOMPANYING THE 

Uo. 32. Harbor Ledge^ Penobscot Bay. — Stono beacon. lu good con- 
dition. 

.^0.33. Shipyao'd Ledge^ Penobscot Bay. — Iron spindle; broken off. 
. ^ot necessary. 

No. 34. Fiddler*8 Ledge^ Penobscot B^iy, near west entrance to Fox 
Island Thoroughfare. — Stone beacon. Two or three stonea of the upper 
course are out of place ; otherwise, in good cordition. 

No. 35. North Point of NortJieast Ledge, Camden Harbor. — ^Iron spindle. 
In good condition. 

No. 36. Morses Point Ledge, Camden Harbor. — Iron spindle. In good 
condition. • 

No. 37. Hosmer^s Ledge, Castine Harbor. — Stone monument. In good 
condition. 

No. 38. SteeVs Ledge, Belfast Harbor. — Stone beacon. In good condi- 
tion. 

No. 39. Fort Point Ledge, Penobscot River. — Stone beacon. In good 
condition. 

No. 40. Odom^a Ledge, Penobscot River. — Stone beacon. In good con- 
dition. 

No. 41. Buck's Ledge, Penobscot River. — Iron beacon. In good con- 
dition. 

Centre Harbor Ledge, in Centre Harbor, near east end of Edgemoggin 
Beach, three feet out at low water. — Iron socket with wooden shaft, 
twenty-five feet high, and cask at top painted black, (new.) In good 
condition. 

No. 42. Ship and Barges, Blue Hill Bay. — Iron socket, wooden shaft 
thirty feet, and cask. In good condition. 

No. 43. Bunkerh Ledge, Mount Desert. — Stone beacon. In good con- 
dition. 

No. 44. Half-tide Ledge, Narraguagas Harbor. — Iron socket, wooden 
shaft and cask. In good condition. 

No. 45. Norton's Reef, Pleasant River. — Iron tripod and shaft, ball at 
top. In good condition. 

No. 40. Snow^s EocJc, I\Ioosepeak Reach. — Iron socket, wooden shaft. 
In good condition. 

No. 47. Qilchrist Roclc, Moosepeak Reach. — Iron shaft. In good con- 
dition. 

No. 48. Moose Rod', Moosepeak Reach. — Iron tripod. In good condi- 
tion. 

No. 49. West<irn Bar, Lubec Narrows. — Wooden crib filled with stone. 
Being rebuilt. 

No. 50. The Ledge, St. Croix River. — Wooden crib filled with stone. In 
good condition. 

The beacons on J^Aiw/7 22ocA», Kennebunkport; Sharp's Bocks, Saco 
River ; Lee^s Roclc and Winslow's Rocks, Kennebec River, were broken 
off by ice and other casualties, and their places supplied with spar-buoys. 

The steam-whistles in this district are in good working order, and an- 
highly spoken of by persons navigating this coast. 

SECOND DISTRICT. 

The Second District extends from Hampton Harbor, New Hampshire, 
to include Gooseberry Point, Massachusetts. 

Inspector. — Commander John J. Walker, United States Navy. 

JSn^weer.— Brevet Brigadier General J. C. Duane, Lieutenant Colonel 
of Engineers, United States Army. 



REPOBT OF THE SECRETARY OF THE TREASURY. 223 

In this district there are — 

Lii;fat-b«iavft aiMl lighted bearons T-S 

I ^y rr anli;*ht'*d brarons 41* 

Lisht-vrMrK (iDrIadinf;onoforit*lu*0 ^-* 

llaoi»»rtuaIiy inpiMiition ."11:11 

^pafr bony« for n*Iit*f anil to supply loiitpfl *S:\ 

TcSidrr ^trani ) Vrrbcma I 

Tlie niinilicrs preowling the names of stations correspond with those 
of the ••Liffht-house List of the Atlantic, llulf, and Pacitic Coasts of Iht* 
rnite«l Stati's," issued January 1, 1871. 

LlGHT-noiSES AND LIGHTED BEACONS. 



• 



40. yncburyport Ilarbor, Massachusetts. — The tiflh-onlcr lens has 
htr^n nrmuved'and a fourth-onhT substituted. A new keeper's dwelliufj 
i* U-in^ ere«*tetl. This Li;:htstation was tlrst established in 17JH), and 
ibe l)eai-on-]i;:ht, desijjne<l to starve as a raii^e for cnlerinp: tlu^ harbor, 
t»r fur reaehin;: a safe anchora;;e at ni^jht,) was enacted in ISIO. The 
lover i>f the main Li;;ht is a low, octagonal W(M)den struct urt\ and the 
beao»u must m^tvssiirily be so const met ed as t«> allow it to be niovtMl 
from one side to another in front of the main Li^rht, as ehanp's take 
pljire on the bar and in the outer channel. 

New bury iHirt is a place of siUlirient iniportanct* to justify tlie e-^tal)- 
lii^tDint «»f a more]M)wcrful li;:htthan the present oiu% and iheer(cti(»n 
i#f buiMin;:«i of betlrr niat<'rials than wood. 

I: i-i nt iMuuii-ndf'il that the tenjponiry woodrn structnn* on w!ii« ]i ;Iie 
xn^iin Li;:ht is >ituated In* replaeed by a perinauent cast-iron towiT, .s;ip. 
j<»rtt-«l on a «-onerete baM*, cxtemlin;^ below the low- water linr. 

Sh^iuM aiiv future ehan;;e in the iorniation of the site n-<;iiire the 
f'mu\A nf the tower, this may lu* ellectrd with little umre exp-n-f than 
lli.it of makiii;; a new eoncri'te base. 

Tht- rifizeii> of Ni*wburv|u»rt hav<' for sever:! 1 mmis i;iali:tai:jeil bv 
»uli*irription two niii;:e li;:hts tt» j^aiiile vessels in the inner h;:ibnr, and 
:Ley h;i\f lately |Htitioned tin* (iovernnient to take charp* of them. 
>£i4*u!d thi-i |M-( it ion be panted it will be nccessr.ry to erect two small 
•tm« tun-!* ni*ar the sites of the pres«-nt li;,'hts. As a further aid to nav- 
:.ritioii t-ijteriii;: this diliicult harbor, it is reconnnen<led that a <l:iy 
^ir-,.*r«)n 1m* rriNti'd on lUack KtH-k, near the entrance. This p4«ii:t is at 
•/rv-«#'rjt ni.irkeil by a spindli*, \\lii<'li will probably soon<*r or htti'r bi^ 
<^m*ii fill bvthe iee; mon'over it <lors not >ullicientlv mark tin* roelc 
:r: xbr ni;:ht. 

Il^timatMi r«»l of main IJ;:ht-hous4^ .V'O, <M)0 

Fl*rimut«*«i eo«*t of two rauKc-lij^dits lo, Ofio 

K*tiaiuted c«i?*t *>f day-lM'acon <», ono 

T«>!a! *i '•. <MJO 

.>J Cppf Ann. Mass;ichusctts. — A steam ro;;-si;:nal has been pla<*ed 
3; Thin Mation. The tourers are U-in;; repointed antl buildin;:s npain-d. 

H't9p\tai i'otN/, Salem Harbor, Massa<'hus4*t ts. — This new Li;;ht was 
•■\\i'.U\ikA fiom SI tem]K)rary buildin;; on May 1, K^Tl. rermanent build- 
ixir* ar*" f*"«^ iK'injj erected. 

Fttrt py.L€ring^ rialem Ilarlior, Mass;ichu.«Jetts. — This new Li;;hl was 
rxhibitcd on January 17, IH7I. 

lMrk§ Wharfs Kaleni IlarlNir, MussacbnsettH. — Tliici new Li^ht wa.s 
exhibited oo January 17, 1871. 



224 PAPERS ACCOMPANYING THE 

59. Boston, Massacliusetts. — Two frame buildiDgs for Fog-signals havo 
been erected. The floor of the room for the storage of oil has been 
relaid. 

60. Narrows, entrance to Boston Harbor, Massachusetts. — ^The tower- 
platform, railing and posts, and window-shutters and doors hare been 
thoroughly repaired and all the iron-work has been scraped and painteiL 
The ice-breaker has also been thoroughly repaired. A fifth-order lens 
will be substituted for the present sixth-order. 

62. Plymouth, " The OumetJ" entrance to Plymouth Harbor, Massa- 
chusett8.^-These Lights are of the sixth order and are entirefy too small ; 
they may readily be mistaken for the li|;hts in a dwelling-house^ wheu 
they can be seen at all, and the distance apart, thirty-one feet, is alto- 
gether too short to afford an efficient range. It is recommended to replace 
them by two fourth-order Lights, separated by a proper distance for au 
effective range. The estimated cost is $25,000. 

Duxhury Pier, entrance to Plymouth, Duxbury, and Kingston Harbors, 
Massachusetts. — ^Four sections of the tower have been erected, bringing it 
to a height of thirty-six feet, and the base filled with concrete to a height 
of twenty feet. The structure will be a tower twenty-five feet in diam- 
eter at the base, with a height of fifty feet focal plane. It is founded in 
two feet of water at low tide, and is of concrete, faced with iron. The 
run of ice is very severe from Plymouth Harbor, and to resist it, and the 
heavy seas by which it will be assailed, the tower will be built in one 
solid mass to a height of fifteen feet above the water. It is expected 
that the entire work will be completed by the end of the current fiscal 
year. 

72. Monotnoy Point — ^The Light at this station, which is of the fourtli 
order, on a tower about forty feet high, was originally intended as a 
guide to Old Stage Harbor. The harbor has been filled with sand, and 
cannot now be entered, and the Light is therefore of no further use for 
that purpose. But inasmuch as nearly all vessels (both steamers and 
sailing) plying between New York and the eastern ports pass this point, 
and have now no other guide than the Light-ships, which cannot be seen a 
sufficient distance, it is considered a matter of the greatest importance 
that this Light should be replaced by one of sufficient power to guide 
vessels safely through this intricate passage. For this purpose there is 
recommended a second-order Fixed Light, varied by red flashes, for which 
an estimate is submitted. 

80. Nantucket Beacon, — Land has been purchased for a site for a 
keeper's dwelling, and the dwelling is now being erected. The beaoon 
w ill also be removed to this lot. 

At each of the following-named stations there have been repairs more 
or less extensive during the last year : 

47. Nettburyport Beacon, Merrimack Eiver. 

48. Ipswich, entrance to Ipswich Harbor. 

49. Ipswich, beacon, Ipswich Harbor. 

50. Annisquam, Annisquam Harbor. 

51. Straitsmouth, Straitsmouth Island. 

53. Eastern Point, Gloucester Harbor, 

54. Ten Pound Islands Gloucester Harbor. 

55. Baker^s Island, Salem Harbor. 

56. MarbleHiead, Marblehead Harbor. 

57. Egg Bock, off.Nahant. 

68. Minofs LedgeAn Boston Bay. 
01. Long Island Head, Boston Harbor. 



• I. 



I •• 



REPORT OF THE SECRETARY OF THE TREASURY. 225 

G2. Plfftumthy entrance to Plymonth Harbor. 

u^. Bace Pointj Cape Cod. 

OL Long P&inXy Cape Cod. 

liTi. Mayors Beack, Wellfleet Bay. 

(H». BiUiuffggate^ entrance Wellfleet Harbor. 

1.7. Sanely Xecl-j Barnstable Bay. 

»;n Cape Cod. 

*'\K Xnm^ Beach Beacon^ Cape Cod. 

To. Chatham^ Chat^m Harbor, Cape Cod. 

71. Pollock Sip Light-vessel. 

72. Monomoy Pointy Cape Cod. 
7.S. Shotelful LigktrTcsseL 

74. Handkerckief Light-vessel. 
7.'>. Xantucket^ (Great Point.) 
7('>. Sankatti Ileadj Nantncket. 
i^th Shoal Light-resseL 

\ Gay Heady Martha's Vineyard. 

'. Brant Pointy Nantncket. 
^I. Xantucket Cliff Beacons. 
^ J. Bass Rirer^ Vineyard Sonnd. 
^ '.. Diahop d; Clerk% Vineyard Sonnd. 
'^l. Hyannis. Vineyard Sound. 
Cross Rip Light-vessel: 

K Cape Pogcj Martha's Vineyard. 

r. Succonnessett Light-resseL 
EdgartoicHy Martha's Vineyard. 
":», Holmes' HolCj Martha's Vineyard. 
t*I, Xobsque^ Wood's Hole. 
•.'J. Tarpaulin Core, Nanshon Island. 
\'\, Vineyard Sound Light-ressel. 
1*L Hen and Chickens Light-resseL • 
IC). Cuttyhunk^ Buzzard's Bay. 
t'7. Clarke's Pointy New Bedford Harbor, 
t*^. Palmer^s Island, New Bedford Harbor. 
09. Xed*s Pointy Mattapoisett Harbor. 
:mK Bird Islandy Sippican Harbor. 
1»»L Wing^s Xeck, Buzzard's Bay. 

Tue following-named Light-stations require refiairs to be made during 
ar ensuing year: 

4\ Ipsicich, 
r.j. Cape Ann. 
OL Long Island Head. 
7i'. Monomoy Point. 
Ni. Bishop A Clerk's. 
"\ Palmer's Island. 
*il. Straitsmouth. 
37. Egg Rock. 
63. Race Point - 
^l. Cliff Beacons. 
06. Dumpling Rodk. 

DAY OR UNUOHTED BSAOONS. 



" t 
■*.• 



NN 



and positions of the day or unlighted beacons in the Second 
District: 

No. 1. Old Coek^ Buzzard's Bay, iron spindle, thirty-six feet high, w 
cage at top. 

15 Ab 



226 PAPBB8 ACCOBfPANTINO THE 

No. 2. Egg Island^ Buzzard's Bay, — Granite cone with iron qpindle, 
vane at top. 

No. 3. Range Beactyii^ Fairhaven Fort Point. — Boiier-iron triangular 
pyramid, forty feet high. 

No. 4. Cormorant Rocks^ south side of entrance to Mattapoisett Har- 
bor, Buzzard's Bay. — Iron spindle, twenty-six feet high, with cage at 
top. 

No. 5. Lone KocJcSy northeast entrance to Wood's Hole. — Iron 
spindle, cage at top. 

No. 6. CoUier^s Ledge^ entrance Centreville Harbo#, Vineyard Sound.— 
Granite base, iron spindle, ball and vane. 

No. 7. Or eat EocJc, west of Point Gammon, Vineyard Sound. — Iron 
spindle, twenty-six feet high, cage at top. 

No. 8. Hyannis Breakwater^ east end. — ^Wooden spindle, four arms 
and cask at top. 

No. 9. ISunken Pier. — ^Wooden spindle, cask at top, on northeast part 
of Bass Biver Bar. 

No. 10. Spindle Sock^ entrance to Edgartown Harbor.^Iron spindle, 
cask at top. 

No. 11. Billingsgate Shoal^ old site. — ^Timber beacon, fifteen feet high, 
with fifteen feet masts and slats across. 

No. 12. Hgg Island Bockj entrance to Wellfleet Harbor. — Wooden 
spindle, cask at top. 

No. 13. Duxhury Beacony square, granite, with four-foot granite iH>st 
on top. 

No. 14. Breakwater Beacon, — Square open-work granite, with wooden 
spindle. 

No. 16. Hogshead Beacon, — Iron spindle with arm, cask and cage at 
top. 

No. 16. lHorth Beaoonj entrance Scituate Harbor. — Iron spindle with 
two rounds. 

No. 17. South Beacouj entrance Scituate Harbor. — Iron spindle with 
two lozenges. 

No. 18. Londoner^ off Thatcher's Island, Gape Ann. — ^Iron spindle for- 
ty-five feet high, with cage at top. 

No. 19. Point Aldertan, — Square granite pyramid with cone at top. 

No. 20. False-Spit — Granite base with iron spindle and cage. 

No. 21. Spit Beacon, — Square granite pyramid. 

No. 22. Nia^s Mate, — Square granite base with octagonal pyramid. 

No. 23. ChreatFarpi JSar.— Square granite base and granite cone with 
iron spindle and cage at top. 

No. 24. Deer Island Point, — Square granite pyramid. 

No. 25. Bird Island Beacon, southeast point of Bird Island. — Iron 
spindle with cage at top. 

No. 26. Sunken Island. — Open-work granite base, with wooden spin- 
dle and cage at top. 

No. 27. Pig Rocks, — Granite pyramid, ten feet square atbase^twentv 
feet high, with wooden mast^ and square cage at top. (BebuUt this sea- 
son.) 

No. 28. Halftide Jtoofc.— Wooden shaft forty feet high, with cask at 
top. 

If o. 29. Oat Island Beacon, — Wooden spindle. 

No. 30. Marblehead Rock. — Conical, granite, with wooden spindle. 

No. 31. XiMtoui9ttavito,entranceSalemHarbor.«^Oranite, with wooden 
spindle and cage at top. 

No. 32. Oreai AauavitoB, entrance to Salem Harbor.-^Granite, with 
wooden spindle and cage at top. 



REPORT OF THE SECRETARY OF THE TREASURY. 227 

5a. 3J. Hari^s Roeh. — ^Wooden spindle, with two triangles at top. 
No. 'SL Bowditch Beacon. — ^Triangular pyramid of granite, with 
Tooden spindle and cage at top. ' 
No. 3ik Haificay Bock. — Granite beacon in rnins. 
No. 36. Little Haste. — Wooden mast thirty-five feet high, with cask at 

No. 37. AlbotVs Monument. — Square, granite, with wooden mast and 
i j^f at top. 

NtK 3S. Monument Bar. — Square wooden crib filled with stone, mast 
aul ca^ at top. 

Nci- 39. Ram!*s Horn. — Square wooden crib filled with stone, wooden 
>L.:!i at top. 

No. 40. Lobster Rocks^ Beverly Harbor. — Stone, with wooden spindle. 

No. 41. Black Rockj Gloucester Harbor. — Iron spindle with oblong 
f .!.»' at top. 

No. 42. Harbor Bocky Gloucester Harbor. — Iron spindle, with ball 
i . .:»• at top. 

Nik 43. Five-PouTMl Islandy Gloucester Harbor. — Granite base, with 
^->u spindle and ball at top. 

No. 44. Xoft^f^ i^ocA:, Annisquam. — Square ox>en^work granite beacon. 

No. 4a. Loners Point — Square wooden beacon. 

Na id. Point Neck Bock. — ^Iron spindle, with ball at top. 

lilack Bocks on starboard hand entering Merrimack Eiver, Newbury- 
;>fTt Harbor, rocks out at half tide.— ^Iron spindle twenty-three feet high, 
«i:h cask at top. £rected this season. 

No. 47. Xorth Pier. — Newburyport harbor. — Wooden crib filled with 

No. 48. South Pier J Newburyport harbor. — Wooden crib filled with 
rtone. 

LIGHT-YESSELS. 

No. 87. Shovelful Light-vessel No. 3. — Gpod order. This vessel has 
^n taken into Hyannis, her metal repaired, &c. 

No. 88. Handkerchief Light-vessel No. 4. — Good order. This vessel 
las been taken into Hyannis to have her metal and stem repaired, &c. 

Na 100. Cross Bip Light-Vessel No. 5. — ^This vessel has been taken 
nto New Bedford placed on the marine railway, her metal repaired, 
:anially recalked, her boats repaired, &c. 

Nix 102. Suceonnessett Light^essel No. 6. — This vessel is in very bad 
t-odition, and another vessel (No. 24) has been sent to the district to 
cpply her place, but she will reqtdre some repairs before being put on 
Lf station. 

Niu 107. Vineyard Sound Light-vessel No. 7. — ^This vessel was taken 
D Nt'W Bedford last November, her upper works newly calked, decks 
Loathed, supplied with new foresail, new windlass, new running rig- 
-.r.:r. filteen fathoms new chain cable, and put in thorough order. 

Nu. 108. Hen and Chickens Light-vessel No. 8.— This vessel has been 
dken to New Bedford, placed upon the marine railway, her bottom 
artiaUy re&stened, recalked, remetaled, a new set of plain sails sup- 
lied, and the vessel pat in thorough order generally. 

RELIEF LXOHT-VESSELS. 

Belief Light-vessel No. 9.— This vessel has been entirely retopped the 
\SAt jeatj supplied with a new suit of plain Bai]& her water-tanks re- 
ottoned, iiiniidied witii new day-marks, and such new rigging ar 



228 PAPERS ACCOMPANYING THE 

required, and is now a most excellent vessel, suitable for occupying any 
station in the district. 

Relief Light-vessel No. 38. — The upper works of this vessel have been 
recalked and painted, and the vessel is now in excellent condition, and 
in readiness to go to any station in the district at a moment^s notice. 
Has been recently sent for temporary service to the Sixth District. 

BUOYS. 

Buoys actually in position. — AH- the buoys in the district (five hun- 
dred in number) have been shifted since the opening of the spring, and 
are now in excellent order. 

TENBEBS. 

The steam tender Verbena is an efficient vessel, and in good condi- 
tion, but one tender is insufficient for a district having so many buoys, 
Light- vessels and Light-houses to visit and look after. 

LIGHT-VESSEL AND BUOY-DEPOTS. 

The Buoy Depot at Oulf Island, the place of residence of the Minofs 
Ledge Light-keepers, is difficult of access, as it can only be reached at 
high water, and it is proposed to have the buoys keipt higher up in Bos- 
ton Bay if a proper i)lace can be obtained. 

At the Light-vessel and Buoy-depot at Wood's Hole some repairs of 
the wharf required will soon bo made under the direction of the Engi- 
neer of the district. 

TENDER. 

The tender authorized by the last session of Congress, designed for 
the use of the Engineer of the First and Second Districts, is being buiJt 
under contract. 

THIRD DISTRICT. 

The Third District embraces all aids to navigation from Goosebeny 
Point, Massachusetts, to include Squam Inlet, New Jersey, as well as 
the Hudson Eiver, Whitehall Narrows, and Lake Champlain. 

Inspector, — Commodore James H. Strong, United States Navy. 

Engineer, — ^Brevet Brigadier General I. Ci Woodruff, Lieutenant Colo- 
nel of Engineers, United States Army. 

In this district there are — 

Light-honse and lighted beacons li.fT 

Day or unli^hted beacons 4*: 

Light-vessels \} 

Buoys actually in position 4^^2 

Spare buoys for rehef and to supply losses a:\^ 

Tenders (steam) Caotua BJid, ruinam X 

The numbers preceding the names of stations correspond with the 
^* Light-house Lists of the Atlantic, Oulf, and Paoiflc Coasts, and the 
Northern and Northwestern Lakes of the United States," issued Januarv 
1, 1871. 

LIGHT-HOUSES AND LIGHTED BEACONS. 

Castle Hill, east side of entrance to Newport Harbor, Narraganseti 
Bay, Bhode Island. — The application of former years for a Fog-signal 
on Castle Hill is not renewed, in view of the proposed erection of a 



SEPOBT OF THE SECRETARY OF THE TREASURY. 229 

Steam syren cdgnal at Beaver Tail Light-station, distant only abont two 
miles, 

118. Beaver Tail, Bhode Island. — A steam syren will be erected 
at this station during this season, and it is believed that there will be 
DO necessity for the Fog-signal at Castle Sill on tlie opposite side of 
entianoe to Newport Harbor, which has frequently been petitioned for. 

119. Lime Bockj Bhode Island. — The rock on which this Lighthouse 
<^aods is fall of crevices, throngh which the water, during heavy rains, 
enters the cellar. It is proposed either to cover the rock with concrete 
made of Portland cement, gravel, and sand, or to endeavor to remedy it 
by drains. The latter has been directed to be done, (experimentally,) 
being less expensive. 

120. Newport Harbor j (Goat Island,) Bhode Island. — It is recommended 
that a Fog'bell, operated by Stevens's striking apparatus, may be placed 
at this station, as an essential aid in entering thQ harbor. Estimated 
co&t,|800. 

123. Poplar Pointj Narragansett Bay, Bhode Island. — ^The repairs and 
renovations which were authorized for this station have been completed, 
and a new lantern substituted for one of the oldest construction. 

Mu9ele Bed Beacon, Narragansett Bay, Bhode Island. — ^The construe- 
ti<m <tf a light-house on Hog Island Beef has been petitioned for for 
several years, but hitherto Congress has not granted an appropriation 
therefor. The erection of a portable Light and a Fog-bell on the exist- 
ing stone tower on the Muscle Bed^ one-half mile distant, on the opposite 
side of the channel, at a cost of $3^000, wiU, it is believed, obviate the 
necessity for this Light-house, which would be a very expensive con- 
stniction. 

127. Conimicut Pointy Bhode Island, entrance to Providence Biver, 
Xairagansett Bay. — ^When the Light on the shoal off Conimicut Point 
was lighted as a substitute for the Light on the main land, at Nayat 
Toint^ (distant about one mile,) the only avaUable means of attending 
opoD it were to allow the keepers to retain the dwelling at the old 
Light-station, and for them to visit the new Light by boat. Tjiie land 
constituting the site of the old Light-station at Nayat Point is valuable, 
and would bring at public sale a good price. The old tower is not worth 
the cost of tearing it down, and the dwelling not having been repaired, 
in expectation of an appropriation for completing the buildings at 
dmimicui Pointj to include a proper dwelling for the keeper, it now 
becomes necessary either to make considerable expenditure upon the 
Xayat Point dwelling, or ask for a special appropriation for the neces- 
Eary protection pier against running ice, and for a dwelling at that 
Lighthouse. The estimated cost of the work is $30,000. 

SMm^s Pointj Providence Biver, Bhode Island. — By an act of Con- 
gress, approved March 3, 1871, an appropriation was made for the erec- 
tioQ of a Light-house on this point. Plans and specifications have been 
prepared, and proposals for the construction of the work are invited by 
public advertisements, to be received until July 31, 1871. 

128w PmhiA^iiii Rock. 

1^9. Fuller's Bock. 

Sauafras Point. 

The construction of these three permanent Lights in Providence Biver, 
above Sabine's Pointj Bhode Island, authorized by an appropriation made 
July 15, 1870, is progressing under contracts, and will be completed this 
season. 

130. Point Judithj Bhode Island.— The present Fog-signal, operated 
by a caknic engine, has been found insufficient for this important sta- 



230 PAPERS ACCOMPANYING THE 

tion ou the water-route from New York to New England. Frequently 
the sound of the signal is lost in the noise of the surf, so that steamers 
and vessels are left without a reliable guide off this dangerous i>oint. 
It is recommended to replace the present signal by a flrst-cla^s steam 
Fog-signal tohf^tle^ and a duplicate at a cost of $5,000, including the 
housing. To distinguish it from the Beaver Tail SyreUj a whistle should 
be placed at Point Jvdith. 

131. Block Island. — ^To arrest the drifting sands which created some 
apprehension for the safety of the buildings, a wattling of small stakei^, 
driven into the sand and interlaced with brush, was recommended in a 
special report to the Light-House Board, and by it approved. It is l>e- 
lieved that willow-slips, in addition to the above wattling, will be effi- 
cient in arresting the drifts. For this object an estimate of $1,800 Ls 
presented. > 

132. Watch Hill, Connecticut. — ^The repairs and renovations provided 
for in the appropriation of July 15, 1870, were completed during this 
season, with the exception of placing the lantern-deck and parapet, 
which is now ready for shipping to the station. 

133. Montauk Foint^ Long Island, New York. — ^Xhe keepei^s dwelling 
requires a new roof, and ceilings in the attic require replastering. This, 
with other incidental repairs of the tower, &c«, will cost $1,500. It is 
recommended that a Fog-signal be placed at this important station, for 
which, with a duplicate, $8,000 is estimated. 

137. 2^orth BumpUng, Fisher's Island Sound.-^The repairs and reno- 
vations provided for in the appropriation of July 15, 1870, are completed. 
The roof on the keeper's dwelling was replaced by a Mansard roof^ and 
a new tower, with lantern, erected upon the dwelling. The bell-tower 
was thoroughly repaired, the roof over the striking apparatus tinned, 
and the whole repainted. A bam was built, and the banks of the fdaioe 
leading into the pond, which is used as a basin for the keeper's boa^ 
have been protected by rough granite blocks. 

140. Eace Bock, Fisher's Island Sound, New York.— The construction 
of the foundation for a new Light-house on Eace Eock^ commenced in 
April last, is progressing satisfactorily, about 3,000 tons of granite hav- 
ing been placed in riprap foundation, in Edition to which 7,000 tons 
will be delivered under a contract now in operation. The entire found- 
ation, together with a portion of the supporting pier and landing 
wharf, will be put under contract and completed by the close of this 
fiscal year. The original estimate of the cost for this structure i^ 
$200,000. The amounts provided by special acts of Congress are as fol- 
lows, viz : 

By act approved July 15, 1870 $10, 000 

By act approved March 3, 1871 150, (MK) 

Total 160, 000 



The amount of $40,000 is embraced in the estimates for continuing 
this work. 

141. Little Oull Island^ Long Island Sound. — A horizontal steam-boiler 
to operate a syren Fog-signal has been placed at this important i>pinr, 
and is found to be very efficient in guiding vessels through " the Race" 
^ foggy weather. A duplicate signal, for which an appropriation was 
made March 3, 1871, is in process of construction, and will be put up 
as soon as completed. The bell, which had been retained for cases of 
emergency, will then be removed. A suitable building for the reception 



BEPOKT OK THK SIXKKTARV OK THK TKIIAsrRY. 231 

rif thf iln|i1ir;iti* si^iKil is just bfin'T (*oinplcto(l, (.'istcnis have Ihh?ii 
Iniilt. ami tin* ciitiiv ]»ici'. on which tht* towrr and (l\vfllin<:r stand, was 
ciivt-n"*! with iMiicrfti* lhi;r;rii»;r lorthi* imriM>sfof colli'ctiii^ all the rain- 
f-4ll whi«*h is n-«|innMl I'or tin- st«»aiii lM»;;-sj;;iials. To complete' tht* land- 
ing thf Mini (if J^ri.iMNI is «'s(iniat«Ml. 

1 4J. Otinliiivr's hlaml^ I-"n;r Island Sound. — The uiTrssary alt«*nitTons 
:u Tl.f lintrrn. and tin* painiin;; of tin* towor and keepers dwHHng, 
m^idi* ami out. art* (*«iini>h*t4*d. 

II*. Plum IfihintI, Liin;: Island Souml. — The n*huildin;; of this .<%ta- 
tion i> (-«iiii]»li*ti*d.aml a Kii;;-1m'11, op(*rat(*d l»y a 8t(*vt'ns\s strikin;;appa- 
ratu**, pla«'4-d at this station. « 

ny^ter P*>ntl pt^lnt^ IMiini (lut, Lon;r Islantl Sound. — An estimate is 
•i^r.iin >ul»nntt<*d for the orrrtioii of a stom* In 'aeon on Oyster Pond 
P*.int ll'ff, to ;:nidi* vrsM'ls t«» ami from Lon«; Island Sound to Gardi- 
iit-r"'* r..i;i. NfW York. 

in. Ijinuj lletivh liar, I-«onjr IMaml Sound. — Tho i*n'ctiou of a li^ditod 
Iw'.K'iin at tlds station was providiMl for by sp(*rial appro]>riation of July 
2*. l^To. tl:i' plan a(h»ptcil heinir n li;xlit on tin* k(*4*p(*rs dwell in;;, 
w h:rh i^ Ii»nndrd on srrrwpilrs. These an* proti*eted hy an iet* breaker 

• •r .r.iniTr bliN-ks plar<*d in riprap. The entire iron and wood-work for 
rhi- "^tnirTniv is comph'tcd, and eontrarts are now in oiH'ration for the 
•-••■•■ti«»ii .»t Tin* IJ^hthousf. and buildin;;the iri#-bn»aKer. It is exi>eeted 
*.'i.i; :ht- I.i;:lit tan Im* «*\hibited at this station by the elo^» of this 

II"*. Isr»Mhirnf//( A%/i'7i, t'onm-etiiiit IJiviT. — A ]iortion of the stones 
uLif': pni'iH't till* fountlatiou tif this braron having been washed away 
!•". Mil- '•priii;: fn"ihft>. ha> brrn rep!aei*d. 

1 r.V Jhrti'M \\'hiirj\ t'onncrtirut Kivrr. — TIn» stones, which were 
"T. .i-:!«d A\\A\ by trcNJii'ts. have brrn rej»lac«'il. 

5*-l» llf'rtnn\ I'nittt, Lon;: Inland. — The repairs antl renovations pro- 

'.**i t'«i b\ the :ippio]irlalion of .lidy 15. 1n7(I, are completed. The 
:•-•!:»* !• r the areumiiUMlatinn of the as^i^tant kei'per were a<lih*<l to the 
^.■•■r., i', livii-lliMu'. .iml a riM»:n proviiled fur the Li;xht housi* supplies; 
•' . Hi-« [m\\ dwelliri:; \\;is thtii-iHi;;hly repaired and lepainit-d. A c'ast- 
.■'•:. !.iiii':ii diM-U um- <ub^Tniiled l'.»r the stini«* one. w hieli leaked. Tin* 
••J :i| ..!•:. I li-ii^, wlihh ori;:ina!ly I'oiiind a jiaM ««f a n volviiiir appara- 
!i -. . .1^ i»i»-]i leplared bv a tliiid nrder !i\ed lens; the local plane Mas 
: - I ii'.d t!ie illi»!iiiii:i:in;; appai.itn^ ninlered more illicii-nt. The 

• ..''•- I'l'^ii!*- buck \\< Ilk of the fnuer anil dwelliiii:. which was fouml 

*'.iti- t»i rapid de<-a\. i au^ed b,\ the action uf the atmosphere an<l 
:: '. - i^t'MNcied V. iih :i cti.it in;; of |*ni (land cehient UKiitar. The barn 
I. • - ■ :j Tli.iiiiii:ih!\ rep.iurij. and llie Iriires io a ;:real extent renewed 

'.'J. I'til.iifi'M I.liiiiil, I.oii;: Uiand Sniind. — The repairs ;iiid renova- 
T.'M.' — :m iiidiii^ lebiiiiilin;: nf ki-epi'i's ilwelliii;:, aii<l >iil»*i ilul In;: an 
i:*:.- ••.iir'.^av U*i a \\«MMlen mie — anfhoii/iMl b\ the appr«ipri.iii«»n of •Inly 
J '•. i-To. .Ill- jnip:.'ie^>.if!;:. and \\ill becimipjetiMl dm milt ihi^^i-aMHi. A 
••i^.-fTiil •ti-iiin li»u' >i;*'nal i^ recommended for this >!atiiin to pri*vent 
:.*ii- lr*<jUt-nf h><>M ••ot \e>Ncl.^ which oi*cMrin iis\iciiiit\ dniin>; f<ii;s ami 
^u<»y^ *t««r?ii«». I'i»r liiisobjei-i an :ippri>pilati<in id'^i'^^.iMio is a>ked. The 
ir^nk to the ••a>twaid is >lo\\lv weaiin;: aw a v. the los<; Innin*.; 1h*i*ii 
aU»i3t tvi-lve fii't in the coui>e of twenty \ears. It may In* neci-ssiiry 
;it a day tiot far distant to priit«'ci the t'tNit of tin* sIoih*, near the Li^ht- 
faoaiir>, b3* riprap ah»n;; a di>taiice of alMUit two humlred feet or more. 

IXL Sew Harm llarlHtr. — The n-pairs and renovations provided for 
hj thr a|i|ini|iriation of .Inly l.^ IsTo, are eompleted. The ealoric 



232 PAPERS ACCOMPANYING THE 

engine which operated the Fog-bell being worn out, waa replaced by a 
Stevens's striking apparatus. 

155. Stratford Point. Long Island. — The condition of this station \> 
very bad. The rebuilding of the tower and keeper's dwelling has bot-n 
recommended for the last three years. It is now recommended that u 
frame building be erected, on which the lantern-tower will be phu'ti]. 
For this and the necessary out-buildings, an estimate of $15,0(KJ is 
respectfully submitted. 

157. Bridgeport Harbor^ Connecticut. — The rebuilding of this beacon 
was authorized by the appropriation of July 15, 1870. The plan adopted 
is similar to that for Long Beach Bar^ viz, a Light on keeper's dwelliu;:, 
which is founded on screw-piles: these being protected by an ke- 
breaker of granite blocks placed in riprap. The entire iron and wood- 
work for this structure is completed, and contracts are now in operation 
for the erection of the Light-house, and building the ice-breaker. The 
Light will probably be exhibited by October next. 

158. Black BocJcj Connecticut. — The buoy-wharf and shed for storagf^ 
of buoys at this station, authorized by the 'appropriation of $8,000, on 
March 3, 1871, will be built during this season, tbe plans being in 
readiness to invite proposals for its construction. 

160. Penfield iSc^Long Inland Sound. — ^The construction of a Eight- 
house on Fenfield Beefj near Bridgeport, Connecticut, authorized by 
appropriations made July 15, 1870, and March 3, 1871, has been coui- 
menced under contracts now in operation, and will be prosecuted with 
a view to its completion during the next working season. 

161. EatoifCs Neck, Long Island. — ^A powerful steam Fog-signal, author- 
ized under appropriation made July 20, 1868, has been pat up ac 
this station. It is a. syren, and a building for a duplicate now in pro- 
cess of construction, and a building for the caloric engine for pumping 
water for the use of the Fog-signal, have been erected. 

162. Lloyd^a Harbor, Long Island. — ^The damage caused to the* Light- 
house at this station by the gale of November 22, 1870, has been 
repaired and a granite wall built to protect the station, at a cost of 
about $3,000. 

Stamford Harbor, Connecticut. — An examination of the "Ledge'' in this 
harbor was made under instructions from the Light-House Board, by 
the Inspector and Engineer of the district, in accordance with petition 
of a large number of persons interested in the trade of this port for a 
Light to mark the "Ledge.'' The report of the Inspector and Engineer 
recommends a day-beacon on the "Ledge" and a lighted beacon on the 
opposite side of the channel. The cost of the two structures will 
. be $8,000, which amount is included in the estimates. 

165. Execution Rocks, Long Island Sound. — The work of protectin«i 
this station against the ice and Bea, authorized by the appropriation 
made July 15, 1870, has been completed. The damage caused by the 
ice during the winter has also been repaired, and the keeper's dwelling 
is now being repainted. The tower needs extensive repairs, pointing 
on the exterior, and alterations in the interior. 

166. Sandys Point, Long Island. — The damage caused by galea din- 
ing the winter to the- jetties and sea-wall which protect this station 
has been repaired at a cost of about $3,000. The buildings retiuin* 
repairs, and for this purpose an estimate is submitted of $3,000. 

Hart Island, Long Island Sound. — An appropriation was mado in 
1866 for the erection of a Light at this point. The owner of the island 
being unwilling to sell the requisite quantity of land for this Light- 
station for such a sum as the Board would have been authorized to 



REPORT OF THE 6ECRKTARY OF THE TREASURY. 233 

pive. finicceiliii^rs \rere institutiMl, in c-oiifoniiity to law, lor OdiichMiiiiin;^ 
;hf l.iiid. Thf awartl ot* the appr.iiMM's lor live acres ot' ];iii(1 was 
#•-'•.< MN), a sum lar exrCTiliii^ tlie out in* aii]iropriatioii, and, in the 
iipuiioii (if the IxKinl, far lH\V(m<1 its inirinsir nioni\v valne. llaviii;; 
niaiii* lurtliiT examinations, it is found tiiat the soath v\u] of the islanii. 
t!f«>n whii-h the Li^ht would necessarily Im* jilaccd, if phiccti nn the 
i*^!.intl at all. is continually was1iin;r aw:iy, and unless it is ])rotect4Hl by 
an e\i»tn>ive M-a-wall, a I-i;;lil hous*- coulil not remain there very lon;x. 
The eml of the ii'cf, (in six feet waier.) whiih runs out from the south- 
ern entl of tlie island, would atVord a (rood foniulaliiui and projier >ite 
for the ei«-«'tion of a MoTie structure similar t(» thost* :ilready er«*cted at 
lioiDls on the HudMUi Kiver. The estunated cost (»f the proposed struc- 
inn^ and apparatus, comph'le in all ivspeets, is ^'riO.tKNi, ami is inchuk*il 
iu the annual estimates this year. 

Irj'j, Omit Wcttt lUvj. \jin\)i l>land. — The tower reijuires repointiujr 
and outing with rortlaml cement : the dwelling also reipiiivs repair- 
ing: ami painting: s|H*akin^-tulN's and an alarm-lK*ll are neediMl to 
communicate fmni the watchriMim in the tower with the keeiKT's dwell- 
ixx^. ATI estimate of iTAH) is submitted herewith. 

ITii. Fire Inland. \Am\* Island. — The outside paintin;: on the tower is 
rer>' defe«-tive. anddoi*snot apiK*ar in the cohn* represi*nted in the Lif^ht- 
boQM* li^t. Many l>ricks are crumbled, and ri'fpiire to be replaced by 
0oan<l one.-«. antl the tower covered with Portland cement -wash. 
S|i«*ak in:;- tubes and an aIarin-lH*ll are also needed to connuunicate fi*om 
ihe wat« hriNun with the kei'per's dwellin;;. An estimate \}X ^'GiH) is 
■obmiittil herewith. 

IT.'i. Artjif Ilrac*tH. Santly II<M»k. — A new first class steam (syren) To^r- 
RimaL With htiri/ontal Inuler. has been substituted for the uitl one with 
Tertie:d iNiiler. the tubes of which were destroyed by ctirrositm. A thipli- 
Mram ri»;:->i;rnal,auth(»rized by the aptu'opriation of March .'{, l.sTl, 
1X2 coursi* of ciiii.Mruction, and will be put up as smtii as comph*tetl. 
A new Irame bnildiii;; has been erected for the new Foj;-si;riial. The 
oltl liuildin^ li:is Ih'cu moved to the vicinity of the new one, and has 
bt^n n*novatefl tn receive the duplicate si;;!ial. 

A Will lia*^ bei'U du;; and walled, which furnishes fresh wat«-r fi»r the 
boilffH of the si;mal. The keeiK*r's dwellin«r reijuires repaintiiiir insitle 
afid outj^iile. which will Ih* done at an early peritHl. 

In the pie\ious annual report reference was made to tin* abia>ion (»f 
tbtf* U-arh, \\hii'h renderiMl it ni*cessary ti» remove tlu? beacon building 
ftT<- hundre^l fret to the southward. The abnision di»es not set m to l»o 
of a threatenin;; character at this time, but no doubt is entertained that 
ii|x>!i the completinii of the jetties, recently commenced by the Kii^ineer 
Dr|iartment l(tr the pntteetjou of the beach in front of tin* fort Irom 
abra^it»n. the accumulation of Kind will In* arrested, and aiua^inn will 
HKr^ likelv ie.*«ull In the vleinitv of the beacon and the new Fo;:-Ni;rii;ii 
■irucTur*-*. It is hence ilei*meii imperativi* to;;iiard a;;ainst such a eon- 
U&;;»'nfy by t!ie construction c»f two jetties similar to thi*s4* ailoptetl by 
Ibf Kn;r.iicer Ilepartment. Tin* co*»i of Mieh ]»iiiiei'iion is e>timateil at 

it mav 1m* well to state that a further renioVMl of the iN-acoii and tho 
Fuc M;;ual to thi* southward is ini|His>ible. as they would, if so n-ni'ived, 
bt- iaaf»k«^l liv the works i»fdefens«' S4*award or In thi'diiection tlii*Miund 
from the fii;;nal is es|NM-jally needed. 

FIfmm'a Knolls I^owt-r I Jay nf New York. — The erect inn of ;i Li;;ht- 
boojir OQ /Vjfim'jf KnuU^ in nine feet water, to form a ran;:i* \u(h 7Vrn- 
Bm^ Lights for the ileeiN->t water in (ledm'y's C'liannel, was ri*<*om- 



234 PAPERS ACCOMPANYma THE 

mended in last year's report and in those of former years. The great 
importance of a reliable guide to navigation on this dangerous shoal 
seems to justify the attempt to bring the subject again to the attentioa 
of Congress. The amount of $100,000 for commencing the work is 
embraced in the estimates. 

177. Conaver Beacon^ Sandy Hook Bay. — Repairs at this station are 
much needed and will be made as soon as the more urgent necessities 
of the district admit. 

178. Cluipel HiU Beacon^ New Jersey. — ^The out-buildings at this sta- 
tion, blown down during a gale, have been rebuilt, and the fences have 
been repaired. 

181. Elm Tree Beacon^ Staten Island. — The extension of the jetty, for 
which funds have been provided by the appropriation of March 3, 1871, 
will be built during this season. 

183. Princess Bay^ Staten Island. — The protecting wall authorized by 
the appropriation of July 15, 1870, is in course of construction under 
contract, and, it is expected, will be completed during the present sea- 
son. The wood-work of the keeper's dwelling and the iron-work of the 
tower have been repainted. 

184 Fort Tompkins^ Staten Island.-^The Light-house at this station 
must be removed shortly to the interior of the works of defense. Its 
present site is required for the purposes of a battery now in course of 
construction. Experimental firings are of frequent occurrence at this 
fort, during which the glass of the lantern is broken. As a temporary 
expedient a wooden firame has been made, and a light will be exhibited 
therefrom near to the present Light-house, at a point designated by the 
Engineer officer in charge of the fort. For a dwelling surmounted by a 
tower, at the new site of the Light-house, the sum of $8,000 is asked. 

192. Usopus Meadow^ Hudson Eiver. — ^The rebuilding of this station 
under the appropriation of July 15, 1870, is in progress under contract, 
and will be completed during the present fiscal year. 

194. Saugertiesy Hudson Eiver. — The Engineer of the district was 
authorized to draw up a contract for signature of the persons desiring 
to occupy the old Light-house pier at this station for a public wharf, in 
such a manner as to secure the interests of the United States. He sent 
the contract so prepared, but up to this time the contract has not been 
returned to him. One of the conditions was to remove the old dwelUng- 
house, also requested by the petitioners for use as a store-house, to such 
a distance as not to endanger the new structure by fire. In case the 
parties do not comply with the terms of the contract the old buildings 
will be taken dowm being of no further use to the station. 

197. Stuyvesant lAght-Jumse* Hudson Eiver. — ^The old dwelling at this 
station will be retained as a depot for keeping portable beacons of Hud- 
son Eiver during the close of navigation. 

198. New Baltimore. 

199. Five Hook Island. 

200. Coeymaris Bar. 

201. Boha Hook. 

202. Schodack Channel. 

203. Nine-mile Tree. * 

204. OowIsUmd. 

205. Parada Hook. 

206. Van Weiss Point. 

207. OuyWsDyke. . 

These ten beacon-lights in iihe Hudson Elver, which were destroyed 



REPORT OF THE SECRETARY OF THE TREASURY. 235 

by ice aud frefthets, will ho restored during this season, under the appro- 
priation of March 3, 187U tor this purpose*. 

White llall Xarrown. 410, 417, and 4:.HU431 inclusive.— The i>ortabIe 
>n!t in White Hall XarroKs are in pooel order. The cusstomary 
i^moval lor the winter was unnecessary, diirini; the last winter the icb 
in the Narrows having melted t(» such a de^rnn* befon* it moved that no 
duma^re to the beacons was anticipated. Twu stake-lights require to be 
ivpI.M*t*<l by |Nirtable lH.*arous, viz: 

■llx tPppfmite Chapman's Ihtck; and 

4 IS*. South of SntMyn lhK*k, 

KMimateil r'ost AsiNi each. 

l-fj. i'rowH Pointy I-;ike Chaniplain. — The kee|K.*r» dwelling; needs 
rpfciiir* anil n*paintiii;;. A 8tal>Ie is much needed at this station, and 
ha« lif<en n'i'ouimendetl in previous n']N>rts. The r(H*oniniendatiou is 
m}eT(*<l. l-^tiinatiHl ciist for n*pairs and for stable, $l,ri(K). 

4Sl, iUtrbera Pointy Lake Chaniplain.— A contract has been made for 
the i-<»nstruction of a Light-liouM* on this iK>int, as provided by the 
■Pfimpriatiim of July 15, 1S70. The work will l»e commenced as soon 
aik a c-fzuiin jndmnent debt is ivmoved and a valid title to the United 
ti4utt-« f-an 1m* MH'ured. 

4 »l. Split lifK'k, Lake Chaniplain. — ISoatwiiys and capstan authorized 
by the appro[»riation of March 3, LS71, will be supplied during this 

4-V5. Jumipfr InlantU Lake Chaniplain. — The construction of a wharf 
and Umt hi>ns«*, under the appropriation of March 3, 1^71, will be car- 
nni intip cll'e«*t durin;; the prcMMit s4*ason. 

4 *>«p. 437. Ilurlit^fitnn Itrvukwater^ L;ike Champlain. — Funds have been 
prii\ lili^l. under the apjuopriation of March 3, 1871, for the construe- 
iH»n •>] a Li^ht on k(*4>iH*r\s dwelling ui>on the north end of the break- 
«attr. The wiirk will l»e coninicnced as soon as the extension of the 
brH.kku;iKi*r is cunipleti*il. 

\ >. iulrhtnUr L'ftJ\ l^ike Chaniplain. — Wy an act of Congress ap- 
prtAviI .Inly l."i, l.s70, ihe anumnt of ^jLMiJMio was pnjvided ftir building 
a Li^li: l)i>UM* :it CuUhestir Pmnt^ or in its virinity, liiike Champlain. 
I? «a« rf|Mirt«-<l last year as fitlhiws: ** At't(*r a rar(*tnl examination and 
»3rvt> o] thi* locality, it was found that tlu* rock ralle<l 'Middle Hunch' 
VA« ;h(- pru|NT phu-i* for ihi' ni*w Light house. This r«x-k is in the 
Bi:iiilif of till* channel, with M'Vcn tVi*t watrr awv it at h»w water, and 
dr^-ji ^\.irfrori eith(*r siih*. With a Light then'on a vesM*l can pass on 
t-itii'-r «iilf i-loM* to the riK'k. The wiuk has been eomiiieiiccd ami will 
W i-.inifii aiNive water land liirther, it' pttssible) this fall, and will be 
o^fliph-tfil next M'ason," 

T^.t-ftili lor the toiindatioii was niade fn Ijurliiigton, and was towed 
tii. \*,,h»'*t\ on the reef, ami tilled in with conerett* and rou;;h stone. Two 
0'iir««-« ot the eut sloiie were alsi» laid, and then*liy tin* ]»ier was brought 
9k\mi\v u.iter. I*etoi*e the work Was abandoned tor the season, it was 
bsil!a«tt-<l with heavy blocks ot' stone to prevent its being moved by 
tb*- !«-»'. Whrn the iee moved in the spring the Itallast on the pier, with 
a \ckt\ of the s4*<'ond coursi* of eut stone, were shoved into the lake: the 
tx^ roupM* was found nudist urlicd. A few of tin* eut stone were found 
mhI rt-pLared; but lour hundred and eight v -one f<*4*t had to 1h* rebuilt. 
After the damage had lM*e!i n 'paired, the work on the pier was resumed 
aod eiioi|dete«l by the end of .lune. 

The appn#pria*tion of 8-0,<MNi was made for a Lighthouse on C'o/eAet- 
/Mrt, or iu vicinity, which amount would have bei*n ample for a 
on land. The neceHsar>' change in the locality for the Light 



236 PAPERS ACCOMPANYINQ THE 

firom Colchester Paint to a reef in seven feet water, required also a 
change in the plans of the structure. The new plans were prepared with 
the intention to keep the expenses within the amount of the appropri 
ation. This, however, was frustrated by the various causes enumeratetl 
The amount required ror the completion of the Light-house on the Middh 
Bunchy (Colcliester Beefy) Lake Champlain, in addition to the former 
appropriation, is $4,500. A Fog-bell will be erected at this station. 

439. Bluff Pointj Valcour Island, Lake Champlain. — ^The appropria- 
tion of July 15, 1870, provides for the construction of a Light-house on 
this point. A contract for its construction has been entered into, and 
work will be commenced as soon as a valid title to laud is secured to the 
United States. 

442. Cumberland Heady Lake Champlain. — ^The appropriation of 3Lirch 
3, 1871, provides the means for the purchase of additional land at this 
station for the object of removing certain trees which now obstruct the 
Light. The purchase will be made and the obstructions removed dariii<; 
this season. 

444. Isle La Motte, Lake Champlain. — It has been recommended in 
previous reports to replace the present beacon-light by a Light on 
keeper's dwelling, and is renewed. The distance between the residence 
of the keeper and the beacon is too great to secure proper attendance. 
The estimated cost of the dwelling, surmounted by a tower, is $8,000. 

At each of the following Light-stations there have been repairs and 
renovations more or less extensive during the year, and not alluded to 
in this report: 

126. WartdcJc Necky ]Srarragansett Bay. 

136. Morgan! s Pointy (Mystic,) Fishers' Island Sound. 

138. New London Harbory Connecticut. 

145. Cedar Islandy Gardiner's Bay. 

154. New Haven Long Wharf y Long Island Sound. 

167. Throgffs Necky Long Island Sound. 

174. Sandy Hooky entrance to Kew York Bay. 
189. Elbow BeacoUy Newark Bay. 

440, 441. Plattsburgh BeaxionSy Lake Champlain. 

443. Point au Rochdy Lake Champlain 

445. Windmill Pointy Lake Champlain. 

The following-named stations have not been mentioned elsewhere : 

121. Bose Islandy Narragansett Bay, Bhode Island. 

122. Dutch Islandy Karragansett Bay, Bhode Island. 

124. Prudence Islandy Karragansett Bay, Bhode Island. 

125. Bristol Ferry, entrance to Mount Hope Bay, Bhode Island. 
134. Stonington Harbory Connecticut. 

146. Saybrooky mouth of Connecticut Eiver. 
147; Calved Islandy Connecticut Eiver. 
159. Old Field Pointy Long Island Sound. 

163. Norwalk Islandy Long Island Sound. 

164. Great Captain^s Islandy Long Island Sound. 

168. North Brother Island, East River, New York. 

172, 173. Highlands ofl^avesinky New Jersey, New York Bay. 
176. West Beacony Sandy Hook, New York Bay. 

179. Point Comfort Beacony entrance to New York Bay, 

180. Waackaack Beacony entrance to New York Bay. 
182. New Dorp Beacony Staten Island, New York Bay. 

185. Robbings Reefy New York Harbor. 

186. Bergen Pointy Newark Bay, New Jersey. 



REPORT OF THE SECRETARY OF THE TREASURY. 237 

187. Ccrmtr Stakej opiwsitc Elizabothport, New Jersey. 

188. PoMBaic Ligkin near luoiith of Passaic Uivor, New Jersey. 

190. 8iamy Poinij lladsou liiver. 

191. Wett Pointy Hudson Uiver. 
193. BtmdoMtj Hadson Kiver. 

19St. Four-mile Pointy Iludsuii Kiver. 
196. CojnaekUj Hudson Kiver. 

UNLIGHTED BEACONS, INCLI'DING SIMNDLES. 

All the beacons and spindles in the followin^^ list are in ^ood condition, 
unless othennise stated. 

I. Eatt lAme Rockj near Newi>ort. — A p^anite structure, surmounted 
by an iron spindle and cage. 

2- South PuiHtj Kose Island, Namigansott r»ay. — Granite structure, 
flnnnonuteil by u spin<lle and ca^e. 

X IIa{fwa}f h'ock\ three- fourths of a mile southwanl of Pnulence 
Uand point, Narra^ransett Kay. — Spindle, with squaiv ca<;e. 

4. liuU'Kk^g Pointy Narra^ansett Kay. — 8tone beacon, with iron spindle 
and day mark. 

.*. I'atrtuxtt lUncnu Narrapins<'ti Kay. — Of stoiif. 

ti. Pumham lUactm^ Providence Kiver. — A stone beacon, with vane :iud 
bail. 

7. MuMtlr lUiL east sid(» of the channel IhIow r>ristol Ferry, Khodo 
Ifrlnnd. — A stone lH*acon, witli iron spindle and day-mark. 

H. lUffhhM Flatx^ ojiposite to Tall liiver. — A stone iH-aeon, with iron 
rulaniu axtii day-mark. 

•A Cat^tit hhtml. iu*ar north end of IIoj; Island. Kristol Uarbor. — A 
i4oDf lH-,iron. surnionnted by a red ball. The foundation ri^fpiiivs repair- 
in;; and protection. 

l*K AUfn!t h'ixkn AVarren Kiver. — Stone bt-aeon. oiie-cighth mile north 
of A«laurs Point. 

I I. W'anrwk. or Spindh' L*ovk^ wtst ehann* 1 of Narrajransett Kay, and 
^ntr;&ni*«.- to (irtH'nwieh Ilarlnir, lx*t ween Warwick Neck and Pojack 
Poinu^Iroii spindle, with Mpniro wooden ca;:e. 

1::. \Vkitr hWk Ikactm^ at tin* entrance oi' Wiekford Harbor. Narra- 
gafiM-tt Kay. — Stone lM*ae(»n, with iron eohimn and day-mark. 

IJ. Watfh Hill «S//i;i///r. entrance t(» Kisher\s Island Simnd from Li^ht- 
bf»n<M' Miiithwist by Mint h three -fourths of a mile — Stands on a rock, 
vbM b 2^ b.ire at li»w water, and is sunnountrd by a eajre. 

It. ^uqor I^tif lUimm^ Fishers Island Sound. — Iron-pile lN?acon with 
ra;:r-«iirk ibiv-mark in tlie birm of a eom*. 

l'*. I'fiAt t,r Catufuh L'fff t*<piiitlU\ iUlvuxu'i* lo l''i>hers Island Si»und 
\'\ I>>:ir-< rhannel, one ami (•nc-louMh miles east (»f cast point of 
l>2i<x « Nland. — An iron pile lH'acon,\\iih stpiarc ca^'c work. 

l«i. ^Vf*f or \y ic4(fp4 \.s» t S'/iintllt* litnk\ entrance li» Fisher's Island 
Siund i>> I^ini's rhaniicl. — Northwest (»f lla>t Spiiulle Tuo-thinls of a 
nk«:«-. 

17. Ijatimrr'M lUrf^ Fisher's Islaml Smiid. one nii!e horlhwest of east 
ftf*&iil of Fi>herH JMand. and threelonrths <>f a miU* southeast (»f Kel 
ljni<M Sh'ol Ij;;lit-vesM*l. — An iron spindle, beaiin;; a sqinirecaue-work. 

1>«. EUiMM lirrf^ Fisbefs Ishind Sound, thiee-fonrths of a mile north- 
wMt of Eel GruHH Shoal Li;{htve»el. — An iron spindle, with a Mpmn'i 

19. Bmm Island Xeef^ Fishers Island Sound. One-balfuf a milcsouth- 
of Bam laland. 



238 PAPERS ACCOMPANYING THE 

20. Spindle on the Whale^ entrance to the Mystic Eiver. — As'reported 
last year, this spindle was carried away by ice. It is proposed to bnild 
a beacon of stone, bearing a day-mark, at the estimated cost of $5^000. 

21. CrooJ^s Spindle, Mystic Biver. — Is an iron spindle, with a keg on top. 

22. Orotan Long Point, Fisher's Island Sound. — ^An iron spindle, bear- 
ing a cage-work in the form of an inverted cone. 

23. Sea-flotcevy or Potter^a Reef Beacon, Fishqr's Island Sonnd, north- 
west of North Dumpling Light one mile. — Kemains as reported last year. 
It is a very important mark in Fisher's Island Sound, and recommende<l 
for immediate reconstruction. It is proposed to build a granite struc- 
ture for the purpose of upholding the spindle and cage of the old beacon. 
Estimated cost, $4,200. 

24. Blaclc Ledge, entrance to New London Harbor. — ^An iron shafts 
bearing a cage- work day-mark, formed by two cones connected at the 
vertices. , 

25. Sayhrooh Beacon, Connecticut Eiver. — Stone beacon, with globeon 
Saybrook Bar. 

26. Hen and Chickens, Long Island Sound. — Iron spindle bearing a 
square cage, painted black. 

27. Branford Beef Beawn, Long Island Sound.— XJranite beacon, sur- 
mounted by an iron shaft, bearing a black day-marK. 

28. Quix(?8 Ledge, entrance to New Haven Harbor, Connecticut— 
An iron spindle, with a ca^sk on top ; stands on a rock which is dry at 
half tide. 

29. Southwest Ledge Spindle, entrance to New Haven Harbor, Con- 
necticut. — Marked by a second-class buoy. 

30. Stratford Biver Beacon, entrance to Stratford Biver. — Granite 
beacon, with iron column and day-mark. 

31. Inner Beacon, Bridgeport Harbor, Connecticut. — A frnstnm of a 
square pyramid of wood, surmounted by a wooden mast, with a cask, 
painted black. 

32. Outer Beaconj Bridgeport Harbor, Connecticut. — The same as the 
inner beacon. 

33. Black Book Beacon, Long Island Sound. — An iron-pile beacon, 
with a cage on top. 

34. Southport Beacon. — Granite beacon, with iron column and day- 
mark. 

35. Southport Breakwater Beacon, — Granite beacon, with iron column 
and day-mark. 

36. Norwalk Beacon, southwest of NorwaJk Island, Connecticut. — ^A 
granite structure, supporting a shaft and day-mark of iron. 

37. Oreat Reef, off Norwalk Island, entrance to Norwjdk Harbor.— A 
wooden spindle, with cage day-mark, is in course of construction. 

38. Sand Spit, on the south point of Sand Spit, Sag Harbor. — ^This 
beacon, having been destroyed by ice, is being replaced by a stone bea- 
con, surmounted by a wooden tower. 

39. Oyster Pond Point, Plum Gut, entrance to Gardiner's Bay. — ^As 
reported last year. A reef runs out into Plum Gut, which is bare at 
low water. It is proposed to erect a stone beacon upon it to guide 
vessels running into Gardiner's Bay clear of this danger. Estimated 
cost, $5,000. 

40. Stwcess Bock, Long Island Sound. — ^An iron shaft, with conical 
cage-work. 

41. Romer Beacon, on the west side of Bomer Shoal, entrance to the 
Bay of New York. — A granite structure in the form of a frustum of a 
cone, surmounted by a wooden mast and square cage day-mark. The 



REPORT OF THE 8ECBETAET OF THE TREASURY. 239 

aothoriied by the appropriation of March 3, 1871, will bo made 
duriiig this seadon. 

4^ Miil Reef Beacon, Kill Van Hull, opposite New Bri^rhton.— This is 
a nbcet-iion beacon, filled in with concrete, and secured to a frranite 
ha&e. It is conical in shape, and supports an iron shaft with an iron 
cage on top. 

STATEN ISLAND LIOnX-IIOUSE DEPOT. 

BmiliUng for office*. — ^Tho work on this Imihiin^, having 1kh.mi sus- 
pended more than one year lor want of funds, has In^en ri'suiucd, and 
:be Ktrufture will be completed and nsuly lor fKTUpation by Novrnil>er. 

•SA^f and Wharf, — The work authorized by the appropriation i>f July 
].K ISTii, has lMH*n completed. The basin in fn»nt of the depot has been 
dn'd;;eti to a depth of ten ieet at low-water, and is now a safe harbor 
fi«r tilt- vess«*Is eonnoctcHl with the Lij;ht-lious<.» service. A<ljaeent to the 
loj^m a eoal bin of 8(Ki tons capacity has l^-en built. The depot bein^ 
Htu^iliti at the foot of a slope, wliieli is full of springs, reqniivs a sys- 
tem «>f ilniina;;!* and ^idiii;;. Tlie estimated C(»st for this work, in 
vii!!Tion In tin* e\|K*nses of keej»in;^ the depot and buildings in order, is 

LX4iI.<LATION C'tU>ING JUKISDICTION OVEU LIGIITUOUSi: SITES. 

A c-ireular letter from the Li^ht-IIouse l>oard of July 11, 1S70. calletl 
Uk th<* names of such States in tliis distriet as had not passi*d. lirst, a 
s»-D«-ral !aw ee<lin^ jniisdiction over land ])urchased by the United 
!^;AU•$i from time to time for ]iublie usi*s; and, sirond, a general law 
j>ri'\tdinf; for the acquirement of land by the United IStates in cases ot 
diAa;n^^ment ^ith the «>wners. Letters were addres.«^d to the s«M'reta- 
r.f* of hlate of New Jersey, Vernujiit, Connecticut, lihode Island, and 
>rfr York, inquiring if these laws had been passed, and it was subse- 
r,s4-Dil% leanieil that none «»f these States had passi'd such fj^cneral laws, 
tiir <iiiitom bein^ uniform to ]iass siK'cial aets for each cas4\ where land 
«a« n^jairt^fl. Sub.-ie<|uently betters were addressed to the governors of 
Kboile Ishinil. Uonnertirnt, New Jersey, and New York asking the 
pAAsiage of theM* general laws, and the Kngin<i'r (»f the distriet iM-rson- 
My crged their passage at the eapitals of the States named. Khoile 
IWaijd pajSM^l the general law, and in addition a sptH'ial act, ceding the 
.^s^lrV right ovfT eertain points in the navigable waters of the State. 
>Vv Y<'rk adhered to its former eustoni, ami (»iily passed a speeial act 
ro ''■.\#'r I'C'rtuin sites named in the arts, and limiting the quantity of 
I^Abd. It i!^ not known if the other States in the districts have passed 
aii\ ar!^. The passigi* of ihesi* aets by the States of New York and 
LL'^i*- Inland Uiis di*I;i>ed until hitr in the session of their legislatun-s, 
u^i :L*- works appropriated for in the art of Congress of July L\ IMo. 
drp»'iid«-iit u|Kin the passage (»f thesi* laws ceding juriMliction, Averernii- 
Ȥ^iTiriii\\ dflaveil until vrrv near the elose of the last tiscal \ear. 



240 



PAPERS ACCOMPANTma THE 



Number of baxeB, packages, and hands received at and shipped from Light-house d^oty 

Staten Island, from October 1, 1870, to June 30, 1871. 



BeoeiTed.. 
Shipped ... 

Total 



i 

H 



1,840 
1,389 



3,289 



;4 






3,775 
3,338 



7,113 



s 



9,809 
2,293 



5,103 



6 



8,434 
7,020 



15,444 



s (^ 

M 

i| 
,2- 



4,996 
5,935 



10,931 



S 



3» 

l.O^S 



4.SU 



Xeiu apporattw roeeired at and shipped from Light-house depot, Staten Island, from Ofit>\xr 

\, 1870, to June 30, 1871. 



Beoeired. 
Shipped.. 



Total 



o 
IS 



1 



1 



3 
2 



1 
1 



1 



6 
G 



13 



o 

a 



1 

5 



. 1 



6 



^ 
& 



OQ 



15 




34 






* 

3 



Articles manufactured and repaired in lamp-shop at Light-house depot, Staten Island, fn^'.i 

October 1, 1870, to June 30, 1871. 









t 


P . 




» 








s s 




• 


11 
5 


1 




11 




Man^fiM^tnnd *r.T--,.,..-.T - - 


70 
61 


S16 
90 


485 

38 


7^2 


Bepaind .....x...... ..,,.. ,,,,.-,.-,.-.,.,,-, 


IH 






Total 


16 


131 


S36 


543 


Sr;(» 















FOUETH DISTEICT. 

The Fourth Light-house District extends from Squam Inlet, IN'ew Jer* 
sey, to and including Metomkin Inlet, Virginia. It also includes Dela- 
ware Bay, Biver, and tributaries. 

Inspector, — ^Oommodore William H. Macomb, United States Navy. 

Engineer. — ^Brevet Brigadier General 1. 0. WoodrujQF, Lieutenant Col 
onel of Engineers, United States Army. 

In this district there are — 

Ligbt-honses and lighted beaooDB 1^ 

Light-yesselB ^ 

Buoys actaaUy in position K-4 

Spare bnoys for relief and to supply losses K^ 

Tender (steam) Violet 1 

The numbers preceding the names of stations correspond with those 
of the '< light-house list of the Atlantic, Oulf, and Paciflc Coast of 
the United States," issued January 1, 1871. 



BEPOET or THE BECEETAET OF THE TBEA8CBT. 241 

20^. Bamegat, Xew Jersey. — The setni-moatbly meaenrements along 
:'. bvacb near the Light-house have been continued throughout the 
y-AT. I>uring the winter a portion of the works of protection was 
rl.iiiafied to some extent, though not seriously, part of the riprappirtg 
bjvinf; slidden into deep water, allowing the sen to pass over and wa^h 
Ml the sand. Three stone jetties, for the protection of the former 
n.irks have been bnilt, requiring 993 tons of stone, which will, it is l>e- 
l:iml, prove eatisfhctory. The fence around the buildiug has been 
^ Imitt. 

:.'li>, Ak»ec»m, Jfac Jersey. — The semimonthly measurements along the 
Wj<'b in the vicinity of the Light-house have been made throughout the 
V jr. Favorable changes have taken place, and no apprehension for the 
-.i:r;y of the station need bo entertained. A store-bouse is now being 
l> nil. and repairs to the keeper's dwelling made, which will be completed 
&mos the next month. The authorities of Atlantic City have not yet 
I iMjjohed the grant from the pro])erty owners, for the occupation of the 
i iu<l n^nirei) for sites for the works of protection heretofore appropriated 
!«t l>T Congress, and the money still remains in the Treasury. 

H'trfiird Inlet, on the const of New Jersey, ten and three-fourths 
\ii\\cA\mWc»MOTthoi Cape May Lighthovse. — A small light, sity a fourth 

.;rr, is resjiectfuUy recommended for this place, as it would Ih; of ini- 
• tatite to the coal trade, and to steamers navigating Delaware Bay 
.,::<! Itiver, and to mark the entrance to the inlet, where there is a good 
sjr'n'r of refuge for small coasting vessels. Estimated cost 8:ij,000. 

'V.MOI Ledffe Light Station, Delaware Bay. — An estimate has be«!n sub- 
3"T«1 for the erection of an iron screw-pile Light-house to take the 
\-Ut- of the Light- vessel now occupying that station. An appropriation 
a.i" made many years since for this Light^honse, but it was found im- 
^.Mi-iii-able'at that time to erect it, and the appropriation reverted to 

' >arptnB fund. Congress ordered subsequently (in 1867} a survey of 
:j'~<baaL An estimate is submitieil. 

.'!'.'. Cpper Middle or Cron Ledge Ltght-reasel. — 5fo repairs have been 
:■ •t'.r to this vejtsel since the last report. This vessel wascompelleil toleave 
It <iiition in the Delaware Bay January 10, on account of heavy ice ; 
~a>n-[unied to it again ou tbe2oth, and remained until the 27th, when 
'.'.-.I- \<-e again coming down the bay verj- heavily she was driven from he" 
■'Mijiin. and was picked up by the city ice-boat and towed to New Castle, 
Ih LiKare, where she remained imtil March 4, when she was returned to 
l-:M.ition. Such absences of light is a great injury to commerce, but it 
E i(^ be remedied by building a Light-house on the shoal. 

—It. MttMon'a River, Delaware, Delaware Bay. — The abrasion of the 
Eursh at this station has been so great as to compel a change iu the 
':'' of the Light-house. There is a good location about a quarter of a 
i :_ik north of the present site, which will serve eqiuilly woll the piir- 
;>><e$ of navigation. The estimate for a screw-pile biiii^liii;; i> ^^Ij.OVO, ^ 

'^^ Beedg island, Delaware Bay. — Extensive repair> Ii.lv<' 1_K-eu madd . 
tithe bank inclosing the buildings, as follows: Thi r.n-th liiink hat 
iimi Iboroaghly repaired and raised fifteen inches aloiiu' tln'oiisteniiiidi 
i";u distance of four bnudred feet, the outer slope prot> ik-diviiliquart? 
-loDe imbedded in fresh mud, the top of the bank roii^'lil^ ji^ived witL 
^''•Df. a new sluice for draining, and the ditches cleiuji il mil. A new 
i'>i( has been put on the dwelling, and tlie plank plat1<>iiii )i'|i:iiri^d. 

»-L CirutiaRa, Delaware, Delaware Bay. — Extensive' 'iix-r.ti ions have 
JH'en pnng on to fit this station as a buoy depot and w inter tiarbur for 
ii.;ht-vnwU. The upper wharf has been completeil: ii is tbirtv.t.w<» ^ 
(ert wide and extends iuto the Christiana Biver one huudrf** 
16 Ab Z 



242 PAPERS ACCOMPANTING THE 

four feet to eight feet water at ordinary low tide ;. the piling, grillage, 
stone piers, and stone-work of the cistern are completed for the first or 
upper building. The frame and otber materials are so far advanced, it 
is believed, that it will be ready for occupation by the Ist of next Sep- 
tember. This building will be fifty by one hundred and* forty feet in 
plan, two stories of eight feet each in height^ the first or lower Hour 
divided into one room fifty by sixty-three feet, the balance arranged icr 
storing iron and spar buoys, chains, ballast balls, and sinkers. The sec- 
ond story, fifty by one hundred and forty feet, for storing sails, riggin;;, 
small boats, &c. The piles for the foundation of the sea>nd buildin;; 
are all driven, the building to be fifty by one hundred and fifty feet in 
plan, one story of ten feet, to admit first-class iron buoys. The pih-j* 
for tlie second wharf are also driven ; the wharf is thirty-two feet w^id** 
and extends one hundred and forty feet into the river, to eight feet water 
at ordinary low tide. A new sluice has been placed in the bank for 
draining the inclosure. 

Near Chester, Pennsylvania, Delaware River. — In conformity with the 
instructions of the Light- House Board, accompanied by a ])etition from 
citizens of Chester for a light at that harbor, an examination has Ixvti 
made by the Lighthouse Inspector and Engineer of the district, wbn 
report that a light upon the south end of Little Tinicum Island wouM 
subserve the wants of the trade at Chester as well as the general wan:< 
of commerce of the port of 'Philadelphia. It would also be serviceiibie 
in marking the channel to the quarantine grounds. The structniv 
recommended by the Inspector and Engineer is a screw-pile Light-hon54^ 
with a lens of the sixth order, the estimated cost of which is $17,0041. 

225. Fort Mifflin, Delaware River. — ^The foundation pier has been i*ii 
tirely rebuilt from line of low water, and the dwelling has been remov*Hl 
back from the southeasteni front. Riprap stone has been placed aroumJ 
the front of the pier to prevent abrasion. 

The stations not named heretofore are as follows : 

209. Tucker^s Beach, New Jersey, near Little Egg Harbor. 

214. Cape Henlopen Beacon, entrance to Delaware Bay. 

216. Brandywine Shoal, screw-p^Ue Light-house, Delaware Bay. 

221. Cohansey, New Jersey, Delaware Bay. 

222. Bombay Hook, Delaware, Delaware Bay. 

226. Fenyyiek^a Island, sea-coast of Delaware. 

227. Assateague, sea-coast of V^irginia. 

FIFTH DISTRICT. 

The Fifth District extends from Metomkin Inlet, Virginia, to includt 
^ew River Inlet, North Carolina, as well as Chesapeake Bay and it^ 
.tributaries, and Albemarle and Pamlico Sounds. 

Inspector. — Commodore F. Stanly, United States Navy. 

Engineer. — ^Brevet Brigadier General James H. Sim]>son, Ck)1one] of 
Flngineers, United States Army, to December 10, 1870 j Bret^et Lieuten- 
ant Colonel Peter C. Hains, Captain of Engineers, United States Arui\, 
present Engineer. 

In this district there are — 

Xiight-Uoiises and Ughted beacons C! 

Liight-vessels ■_' 

iDay or aulighted beacons and stakes T-j 

Unoys aotnaUy in position ;«» \* 

Sparc buoys for relief and to supply losses ^ ^^^^ 

TenderH Tst'Oani) Heliotrope and Tutip 

Tenders (sail) Maggie ana Sprag 



%t 



REPORT OK THE SECRCTARY OF THE TRi:A.srRY. 243 

Ti • :r.;:ni'-rs prfiunliii;; llu» iianif^ nf >t:itii»ii< (•(trn'**|Hiiifl wirli T.k* 
••I..;!.: l.ntiN.. Li>t nt tlir AlliilitU", (illir. :ilnl l\iii!ir('i»;ists nl tlit- L'lilt. I 

St.'Ti -." i"*-*!:*-!! .I.um.'irv 1. 1^71. 

V.:.-.' I.I. — *i>.i» \\;4!ir «il' ;i ;:<inil siH'W-iuh- l.i;i!il iii!nM'i»:i iln* II i -^^ •'•■ •• 
r*..r. .1 •>!.<--:.!( \ti]j<Iiij;: out tioii! lh(* mail! l.iml :!t i-*oitii>s ]\li>ij!iti-. .i!-. nt 
!:\ t ••! «^4\ i!iii<-> III a iliii'iiioii ciist liv lioitli Ii'oin lli:ir phtcc. !.:i^ l-'iiu 
J-'ii > il. Tins l;ii::i' l!;ir is a m.iii«-i- i»r il;!iiL:i*r Ti> ;!ll >■•■>-*•:•* i-.-ir:! l;- 
;•;'•• I!.. I- I«!«'II Ilnail.-. 'ihr ^I:l»:l^'Ht jM.ilit ot tlu' 1»;'I" 1::!* r;i m « i.». ;i 
li-« ! ••: V. .iTi-r at iimm!i 1i»w ii«l«*, at a jhmi;! <':i!lril •• Tht V 7 .'.•;.//'■ .*' . !■ .? 
! .. > .:Mil .« Ii-iit i:iii( s i'a*>t o; i!ic main !.:iiil. Sixnii tt' liii:>i'.-i.i'- ll::i, 
u'4«'. •-:. ;. .; iilllt' moii* than li;ii! a i.iilc lici:! it. is ::;!(i!]iit !«i!:i: m.ii. i .■::- 
:.i: J .:* .i ilin rtii'ii aIiiJi»t piTalli-l ti> it. ralU-il W t'fh i't;ii!iff\ >y.-r. I'l'- 
!Bi* :. ti:f*f tuo liaT"* tlnic is iimj!«' uatn- inr ilif lar^i-^r \i*^. In ;il:i«.:r. 
A I. p.iit \i»«*l has hvvu tiM-tl to maik ihrrhanml l»(i\M-in ilif-" 1m. -i 
ith*i ;.u il<* th<-m rltMi* of' the ilaiiiii-is on lilht-r Milf. It i^ iMiji'Vti. 
L»'*A« \» ;. lii.il ihr >;iiai' «Miil liKi.N lu- att:iim*(| :it l::il» h h->^ aa: ..:' i \- 
!•-•.•• ]'\ :i.i I K 4 iinii lit' an ii««ii >4i<\\ iiilr l.iuhi liii!>i- on ••77 '//. ..'".■ 

• ! I! ;•! -!.«••• 1S;'.I. limh'l thi* U'iMl.ii lax*, on tljr «.ill'i«rt ;i;:il i:'.*: . T .!:■• 
;.»::• ;.il aj'i iopiijtii»n. as a sali>liinti* tor i|ji- I.:;;Iir \«ssrl. to ! ■• vi- i» c 
li'i:. :!if-ra,.i( tin- iniiaiin- In t lir^iiln aki- !*.•> . Tin* >5'.i»>li ::.'i.;i- v. "l 

• •■: -I !•! •! \ 1 1! NX mn'jht iit-n *»i-!t w iiili"*: o!:i- in thi* i"i::irr. lln- ■ :!;•:• 

• 1 I *: ^-•. .-.:• M :t i.i i!ir loiai «it" a !!i\a;:t»n ai.o n riv.»i! :!i;«» • 
^i . . . I.' sTii lii i.iiiii ii-i-t. Thi- >n'> r>iii:« :ii;«' V. ill Im- ;i i.;.- ' m- 
."..:. l- .. :."J:.«i M. I liih. Niiinior.ii!«-«M»\ a laiit* i n. :i:..i v. jj! • \..r;.i ». 1 
r I. :, .-^U' I I th«- I'lnith tuili-r. I:i i»:il«'r I" tii^?i?i:iv .}| it !.•.■: :''•** 

;«.•..: I «■!■.• -^ Mnn!iH\ t!»' l.irtfi uiil !><• rlsif-ji-il in a n«| l.^iii. '!":.i* 
;•..:.:,•: M..* I.i-hl In iim- Ih ii-i; \fi_\ i\im^.« «1, ji:»i jiiji.nlv !•» -^'iri^ 
»^*'t'i'.\ viinN, 11 i"* ii-iiniiid to 1m' of n.on- il!:in i'i«ii;i:ir\ s:n n^:!:. I^ 
" . : • ..•'.'.: -ill li-. :'.No. \n |i;u!irt lh»' •«iti- ai!<l L:i\«- nmii- ^i. 'rlir;, • » lii-' 
' !...•; •• ■li l»\ till "Will;: in alwiiit i{ Km si- .-inni-^ t«' ;m;»;ii!i ui ;:'i..;:: ;'.: . ■• 
:••■. !. ; :i^-. Mill an ;jit»NJ.;ii vi!! I^n in^: jim» m, ;!.!-. v.i:. n.-l.- na 
■ ... •■;. .— Ill *:ii-. whi'll it v.a> loniiil ih:tt tht- -li'i:!! r"i>!Nrj»| •.! :• i »■ 
...• « • .••ri'il s,iut[ v.itli l!;i«k ^|M'r:.«i on tup a?iil «\:i:.oi":- lo a il* ; " :■ •■•' 
•• . :••!. 1; ihcn L'ra«la.ill\ luToni •< iLiiUi!- antl rui r i-t a ij. •'■.ij' 

■ .■ ••'11 :i«-t. a! v.hnli point tlji- 1«mi :ni:- < '-aM-i!. i ih- • m'i-.?; a:.- a 

- .•!;.::;••::• ril vithi«nt ilfl;i\, ami it :- hopi«l IoIm'. «■ •' •;:r !•■•! ' \ 
• •: IifiiailM-i. 'iiii^v.ill ii'Ii'IiT ir i;n:n-ti'^N;ii;. i.i n\;[.:] 'Ki- 

■ • . • r • \ii*!i»l\i' li-pail", lln- I "^t ol v» hi' Ii ;i!uin" \\«.!:!«i ;iIjii '-' -hi: ■ ,• 

. ..•! ;:.•• Lipiht IjoiiM*. lM'*iili-'i Im-mi.: \r]\ nnu-li h-^> i\|.i:ir ;\»- -o 

: v..:.. 'J ill-* iinipU ii.in ol ll:i* L!;:lit h»n>i- :in«l l!;;!t i-tl y.'- w*iii''> /' ■' '. 

• . .p" • L IllM'l. will roilipli'ti* lllr I l::ini:rs o| ;il! f.yiNtlh;^' 1.: .Ill N - --• !- 

«.'.•• r./iii III ;lii« (li'^liH't, ti> >(-!«-u pill- la;:h; Iioi'm-.n. 

Jxtrnf^ri'M J*»»iHf. — In tlir hi>t annual ri*|Hiit ot liir l.iulil IJtiM^i* !'.•■.:.!. 
?i*» uV**!**:- a ot ron;:rrs.N \\a<* <lia\\ n to tin* tait thai .i Li;.'h! l.i»u-'" ii."l 

■ •^a •^■i":*^I> iii;£i'(l lor tin* .shoal till this pnint. ami .in ;«pj :i<p! :.if !• u 
f'tf rhi- J I.:!"*?-!* w.!«* math*. 'Ihr phii:** an- \:f*\\ 1m ii.i: puji-iiil ini a 

»aii.i •f.'.i^t.iMl.ll ^l^l^lU!l' oil >i\ p)!r>. >inilial' !<• lliM'^i ;t J'ttlitf «i/ 

.*'«.««• rfj.il U Ait'r >/.'f«i/A, .laiiH .•« Itixci. omitlii.;: tin- in- hiiilin;; T'l''^? 
«L;« ti Will ii«>t In* riiiiiin-tl at this station. 

:;.-'*. \%'kttr ,sktftlM, A-MUi's Ki\<*i, N'lr^iiiiii. 

i:.«ti. i'mmt *»/ .N/i#Mi//r, •faiiirs li*i\i r, \ ii'.;inia. 

7t<*' l«o M-n*«-|*iI(* IJ^ht honM*> aiithoii/iil lor Whi't ,shoals nut\ r^lnt 
9f skt0mU «i-n- limit «liiiiii^ tin- pa.sl \<'ar. 
' Jli. I'ori Hfii LigkthoUMt. — At the ilati- m' the lust .tiiitua! n-poii tliO 



244 PAPERS ACCOMPANYING THE 

iron- work of this structure was set up, properly coupled toffether and 
braced, staging renioved, and tlie frame ot tlie bouse in position. 
During the month of November the joiner's work was completed, paint- 
ing finished, and the lens set up. The Light was exhibited for ti.v 
first time November 15, 1870, and the Light-vessel which formerly 
marked this dangerous shoal was permanently withdrawn. This Lifrhr- 
house is built on fourteen wooden piles, incased in cast-iron sleevts, 
and stands in twelve feet water, near the end of the shoal at the moutli 
of York lliver, from which it derives its name. 

256. ChopfanJc liiver Light-house^ Maryland. — It is designed, under t!:i; 
general law, to replace the Light-vessel at this place, which serves to lujiik 
the entrance to the Choptank River, by an iron screw-pile Light bou> . 
^ similar in construction to those at York Spit, and Wolf Trap, on lb.* 
Chesapeake Bay, omitting four of the fender piles. The Light-bou^ 
will stand in eleven feet water, mean tide, on a bar at the moath of 
the river, distant about one and a half mile in a southwest direitimi 
from Benonih Pointy and marking three channels. After due piibi.r 
notice a contract was made in March with the lowest bidder, for the con- 
struction of- this Light-house. The iron- work has been prepared and th** 
superstructure framed. It is expected that this Lighthouse will W 
completed by the last of October, and enable the Light-vessel to beiHi 
manently withdrawn. 

200. iiove Point t^lioal Light-house^ mouth of Chester River, Mary- 
land. — An appropriation of $15,000 was made by Congress for a Li^'lu 
house on the shoal at the mouth of the Chester Eiver, near the north 
end of Kent Island, the exact location of which w^as fix^d at a point on 
the shoal in ten feet water, mean tide, distant from Love Point about one 
mile, in a northeasterly direction. The Light-house will be a dupliiJUt* 
of the one constructing for Choptank River. A contract was made W: 
the construction of this work (aft«*r publicly advertising for proposaI> 
with the lowest bidder. The contract requires the work to be finishtMl 
by October 1, 1871. 

Craighill Channel^ in the Chesapeake Bay, at the entrance to the Pa 
tapsco River. — ^This channel extends from a point about one mile nortli 
cast of ISeven-foot Knoll^ where it intersects the Brewerton Chanml. 
leading into the Patapsco River in a direction almost due south aboui 
five miles, or just beyond the Belvidere Shoals. It is now about twi» 
hundred and sixty feet wide, and, with the exception of a few plaiv^ 
where there are lumps, is twenty -one feet deep. Congress lAade an k\\*- 
propriation last year of $50,000 for the improvement of this, togetbi'; 
with the Brewerton Channel. It is understood that a sufficient amonn* 
of this sum is to be applied to widening the Craighill Channel to li\t 
hundred feet and deepening it to twenty- two feet, mean tide. Larjrc 
vessels coming up the bay to enter the Patapsco will follow this chai: 
nel until the range beacons at Hawkins and Leading Points 9re in liiM . 
They can then follow the Brewerton Channel without diflacolty into th** 
harbor of Baltimore. The latter channel is acknowledged to be of prv^i 
benefit to navigation. It can be followed at night, by me^ns of the 
range beacons above referred to, as well as by day. Tliere seems to Ik 
no doubt but that the. new channel will be of equal importance to navi 
gation, and the urgency of making it available at night for the lar^* 
commerce of the city of Baltimore is manifest. This can be done h} 
the establishment of range beacons near the north end of the chann«M. 
This channel has the advantage of saving about five miles in distant- 
to large vessels bound to Baltimore from the lower bay; avoids murh, 
if not all, of the dangei's usually experienced from the accumulation ol 



RErORT OF THE SECRETARY OF THE TREASURY. 24.") 

ic*- »:i ilu* lowiT i^ari of the IJivwi-rtou Cliaiinrl diiriii;: tin* wintn*: is 
nnu h t-;isiiT ii:ivi;::iri*<1, nr ratlii-r would lie it' niiijiic lirarons wrw o^iali- 
.;!«l«<-4l. and, Ih'Iii;; a diift*t |irulnn;:alii»ii «)t' tlu- irsnllaiit i>l' tin- iiiiii«'d 
c:.r7irtt.^ ot tin- l*atapS4'o nnd riit'>a]K*aki* ISay. is inon* ])('riiian«-iiT in itS 
ffliaiarti-r. It is an otahlishcil fact tliat tin* cnrn'iit pHMluu'd by tin* 
ontl!<<w of \vat«'r t'nnii tlu* liver and l»av t(*nds Xn ilvvuvu tlit* clianiicl I'V 
«.i«h;ii;; itnt tlu* niatrrial on tin- liottoia. and tlirix' is no iltuiitt iiiii ili;ii 
7L:« < h.inni'l. onc<' ini)iruvi-d to a «l«'p(Ii of twentvtwo and vridtli ot fiv* 
l;;:i.dr*d t«-ct, \\\\\ al\\a\s maintain at li-ast lIif:M*tIinii*nsions. Tlirir i>^. 
;i.f 71 iiiM*. no ilonliT Imt that tills clianncl will alwavs U' n^^rd ti»r navi- 
;:;«r;i'n ]»nr|Ni.M'S and tlu* lan^r iKunon.s now m> nuu'li nctHiiMl w ili alw.iys 

An .t|«|>r«i{iii;;iii>n «»f J?4n.n(io lor tlio )Mir|HiM' of i'stal»li>]iin:^ ilu-s** 
}«-.»' Kii^ \^.i> a^knl duiin;; last session otConun'.ss. It was tln-n pio- 
pi^d tn liH-ate till' iN'ui'ons. one on ilie imitli. the otlier on the MHitli 
ik.:ii>'iit Miller'^ I>Ianil. >onie tive n.ile.s noithof the I'lpjier end ot thi* 
rh^rinfl. 'I his hteatioii has the ailvantairi* of liein;: nioie proleeteil l!'oi:i 
:li*' !.<.iv\ lee from the Snsi|iii-liaiin:i than any other )to>it ion thai eoiiiil 
(•- *« ii I :ifi. Imt the di>tanee irnni tlie Minihern eittiaiiee to the ehanitel 
I- **• ;::i at. tniny: al»i»ut twehi* niiies. that it would !»«• nci-e^aiy in use 
y^ry ^rn n^ hulit> ami to pUieejIie rearoii«' at a eon>idera1»le elevati«'n. 
Ti.i 1! \;unt' v.ouhl U* niurh enhaneeil liv hMalini; ilnni some touri-r !i\(* 
c^:.<« Li-;iiii. This ean read d\ he done l»\ liuildiiiL' ariilirial i>i.i!iils 
a: •! I ri'ltrtm;^ thi- l^anks wiili a lipiap wail t>! Ihom- >lone. 'Ihi* mate- 
r.al ■'\«-.i\.>.ti-4l liy the dredi:es in deepenin;: the eiiannel ran 1u- u^t d tia* 
!&.«- |i.ipM!M of linnjii:;: these i>h.ni[>. It is uiidi r>tiNMl that the l::i- 
;:'!?«-t-r t n'p.i-er in ehai;:i* of iliis im[>i'o\emt lit li.is l>ii*n anlh(»i!/ed in 
ii« ',»>•'«.* lh;'« inateiial U*r that puipo>eat NUeh pl.n-es as n:a,\ he >e;i tied. 
1 ..«- t «:.diii^liinent of thcM' heaeons nt ed not ineM-aM* the niimlHi- f»f 
i •".:• Ml ihi> \u iniiv tor th.i' iea>on that thev will lender tiie u^i- of 
Ti.' ••- .i: y*»rfh /'iMif/ iinneees>ai'\, ami tli<*v ean he ili^i-tmlinntil. 1 he 
• •• -..t'lil I n^i o! the ran;::r l»earon> hn tiii>rhann«l i>>h"».tMin, ini Ahiili 
A.. .•r>p!ftiTi.i(iiiTi is a^keii. 

j^*. Ii».aif\ h.'nnti Lltjltt Lttiist . — An appropriation was mad.r h\ Cnii- 
rr« -« l«t i«- <-«l;.hli'*li this \\\\ imiNtitani \ <-a>t Lii:hl. tl e old l.;uh! i:i i:^e 
^ i^ i.'j: In ell <|i-^ti«»\ei| dm in;: I hi- w Ml. A e^iieiui ^tmlvof tlie liipt'u'ap'iv 
<■' lii' ti»ii!il;\. and tl:«- aeiion «if tin* walet ilnw in and nut of I'.-n.!:*:) 
>«*uiid iiiri»n::ii ( i:i-^(in Inlet, n-^ulii-il in the al>andonnie:it \\ thenld 
».'• • .. th«- .•MiUii Mill* ol till' inU-l and the >i-lerTi«in ot aiioihfroii ii:i* 

L«>. *ij -'de. 'J iii^ U ill he i-lir nl iht- ni:^( iiapnltallT l.iuht*^ oil I he ei>:!%I. 

jir:fi ;h** i.ffi—irx ot piai-in*p! it in a sax- pi"«iiion. Ine Mom tii*- «!.i:!^i r 
f.S «i« •'itm fion li\ tin* ennoai hn.eiii'^ i<t ihi- sea. ediilil not hr ti\« i on- 

a 

Li.i:««!. 'J he oltl Mie Ma.N Mllijiit III tliis dan;:ei. l'li*\ioii« In l^-tii. 
l:*r:t va« i;o inU t at thi < phui-. h::! dui in.: i hi* eai ),\ ]).u r nl >i]<li :!ii i r 
•#{ t;.^T \i-.ir. iit-a\ \ Miiilhi-iis v. iiid> li.iiikrtl up the x\atei**ot Aj<>i ':: ::!•• 
smI I'.in.ijift >i»iind> >r\ii:d Irei a)io\i- Ihiir 4iidiii.ii> h-Mt. 1 ).<ii 
r^it.* niriheilv wiiiiIn ilir* :!<:: ihe w.ilii h.n k. nM-ilinxMnLr thi ii;iii<w 
■M:«d lM?ik vliith .Mpai.iletl the wati is nf the on ;im tinin Thi-*^i-iM I'a:::- 
.•■»>4..ird. i;\ tli:- ouirIi.\\ III \\ai«i iJii'jnii Inlri v.:i-- i.p»-m tl in •: e 
L.jLf. >inc-i* ihal tune It lia-* mainiaiiitil a ehai.e l< r nt iii^:ali.v\. 
Maw'im*'^ uidenin.; ami ili-ipeniii:: in plaei-*^, hllinu up in oitui -. .td 
lL«- *iiii«- f:r:idiialiy wnikin<; to iIm- Miath. 'Ihi^ inh-l i^ not imw :i-id 
fi>i Lavifs^tioii pnipnH->. ihete ih-iui: oidv a depth oi Imir teii o* u i;*r 
u^ff tbf liulkliead or in>id(*lMi. Puiin;; the i(*lieIIion. hi»'A« \( i. ihe 
ffliria bvilt uli the Mmth Md«f a Joit e;dled Fori Clre;;oii. Tin* **ile of 



246 PAPERS ACCOMPANYINa THE 

this fort can no longer be seen. It. has been washed away in the grail- 
ual movement of the inlet to the soath. 

The site of the old Light, which at one time was a considerable distance 
from the inlet, is now only about four handred yards. The testimony of 
residents in the vicinity confirms the fact that the inlet is working to thr 
Routli, and that its progress is not slow. The old site could doubtless ha vo 
been made use of by protecting it with jetties, but only at great exponM^ 
In view of these facts it was not deemed advisable to erect this iniiM»rt 
ant Lighthouse on a site so insecure. Another site, about one and a bait 
mile i'arther north and on the north side of the inlet, protected on tin- 
west by lloauoke Island from the action of storms tending to drive the 
waters of Pamlico Sound toward the sea, was accordingly selected. 
The land at this place being held at a merely nominal sum, the punhaa- 
of lifteeu acres was made, the perfection of a title in the United States 
beuig delayed, however, in getting the necessary act of the Stat(> r.f 
Korth Carolina ceding jurisdiction, and in complying with certain othii 
legal forms. The site and plan of the Light-house having been detc^r 
mined on, contracts were made, after due public notice inviting pnv 
posiils, with the lowest bidders for furnishing the material to be n>Hl 
in the structure. The tower will be one hundred and fifty feet liij:li, 
exhibiting a first-class seacoast Light, focal plane one hundred and titty- 
three feet above the level of the sea, and will be visible at a distance of 
more than eighteen nautical miles. About the middle of June a work 
iug party was dispatched to this station with orders to erect the necc ^ 
sary temporary buildings for storage and quartering the workmen, buiM 
a narrow tramway over which- the material can l« easily transported 
from the wat-er to the site, and a temporary wharf, on which to latui it. 
It is expected that these preparations will be completed in about tv.o 
mouths, when the work on the foundation of the tower itself will Ik* 
begun. The completion of this tower will supply a want long felt ly 
the commerce of the country. Every effort will be made to finish thr 
Light-house the present year, but the frequency of storms in this latitndf 
generally causes delay in the prosecution of works of this nature, ami 
it is scarcely propable );liat the entire work will be completed within 
that time. An approi>riation of $15,000 for the fiscal year 1872-73 .s 
asked to complete the woi'k. 

A FirHt-class Light-lwme hctween Cape Henry and Body^s Island , 5oith 
Carolina. — With the completion of the Light-house at Bodxfs hlavd 
there will remain only one important interval of unlighted coast on the 
Atlantic from the St. Croix, Maine, to about Mosquito Inlet, on \\w 
coast of Florida. That dark space will be embraced lietween (V:^- 
Henry and Body^s Island^ a distance of eighty miles and an nnlightj ;l 
space of forty miles, at the center of which there should be a first -onl- 
Light, so that from Cape Henry to Cape Hatieras the broad side ♦ / 
iliat long stretch of low land and dangers could not l^ approach^ . 
within eighteen or twenty miles without seeing a waniing of danp.. 
In order to avoid the strong current of the Gulf Stream, vessels hoiiinl 
round Cape Hatteras from the northern and eastern ports mn insith* o* 
the cold wall of water of that stream, within which they have a favor 
able cunent of one mile per hour on an average, and a smoother Si'a in 
bad weather ; but in the absence of powerful sea-coast Lights snflicieiit)> 
near each other to give warning of approach to danger, many vesst i> 
laden with valuable lives and cargoes' have been lost between tluN'* 
points. It is now believed that the construction of this tower shoiiM 
be no longer delayed. A glance at the chart of the coast will show ii> 
importance. An appropriation therefor of $00,000 is accordingly sub- 



REPORT OF THE SECRETARY OF THE TREASrRV. 247 

nift»-4l. An appropriation was matin about ton years n^o for this Li^ht. 
^•:.* till' iiiiiTiov n-vortril to the Treasiirv. Tho Li«rht-iionse sliould Im» 
^ii!;i!:ir ti) th:it U*in^ hiiilt at />WfM hlnmh with a Itioal phuie one hnn- 
%l:»t\ Mii\ titty lt*et abovi* the s<'a, and vi>il.ile at a ili.staiiee of ei;;hteeii 
xia.^ruMl inih'S. 

•J^l. f>pt IlatUrnit. Nortli r:iriiIiiKi. — This im])ortant Li^'ht-lionse was 
V*!! ;ii!v:i[ii*i'«l tdwani roiii]iI(>lii»ii at tho ilati* of hist annual report. 
I>.:r!:ij Th** Tiii»:ith i»f IhTrmhtT Tin* !m*w h-iis was m-fiv^Ml and s«*r !i]», 
;iT*il ••TI tIm' ]i>(h iif tlie s.inic nM»nth th«* h;;ht fnmi the new towrr was 
»-\l...»:ti'«l. Thi' li-ns (»ii ihi» *M inwi'i* wa> ihm rrimivrd and siMit Ut the 
L:j!it hojiM- ih*]M»t at Statrn I>l:nMl, N«*\v Viiik. The !n*w towtT has 
Nf-:i i'.»ViTi*il with a r«*tni'iit wash li» protiM-t it from the rtV«*ets of thi- 
«• .i:h»'r. thi' npjwr |»art (prnji-'tfil aix.iinst ihi* sky) eoh»red i*fd, thi* 
! .\\»r j-.irt i»it.|i'rtiMl a^^ainst thi'ii»liaj:r in lh«* ii'ar) i-ohniMl white; all 
ti:»' :;•»!! \\**v]i t»f >fairs, lantmi. <N:i*.. paintiMl. and tlie tiiwn* inrhtscd in a 
Tir.*: iT>r: Xf.rr. Dui'liitr thr nifinth nf l'«'hiiiai*y the <»Ul towrr. iiein;; nn 
I'l.jir lit .'!!\ u**!* and in tlaniriT nf lalliiii; linriii;; snnie heavy sti>rni. 
It ■« f..'i\\:i ii:i ami totallv di'stntvcd. in aihlilion t(» the tini>hinv: of tin- 

• • • 

t.- .. • »v. T. a \*ru'\i ilwrlliiiir l"«»riln* priiu'ipal UiM-piT of th#» lj;:ht-statii>n 
^.t* t.irlt and iiu'hi'ii't] in a ni-at pi«*k('t-Irnee. The ahove ei>niph*tod 
:::•- •••.r.» ;!t tiiiH -ration. 

//;.•••; *r% luff. North r;ip>liTia. — A I.JLrht was anthori/nl Man-h *i. 
!*-'•«. :«• In- i--T:ili!islii'd at tin* llattcras lidft, lluTntraiu:f to tin* xninds 

• • N'.i'ii <*ar«ilina. lint it Avas not i'onini(Mir«*d lu'lore tin* hn^akin;; out 
.»: ; M. !• 'N-!iio!i. and aftrrwaid it coniil not U* Imilt. Tliis is at prfM'iit 
' • *«•"*; ij.li : li-adin;: to ami fri>a) lla* sonmls of North i'arolina, with 
•. •:« li th»it* is a \'vv\ larir»* iraih*. This inlet is fonrt(*<'n mili-s south- 
V. «• tr>i!a I'.ijM' Ilatf(*ra<, within tin* ranirc of tin* intInc!H*(*of that cajii' 
-;.«• 4 Va«* wf .iiinT. and a< tin* rhanin'I is narrow and ordv niarkfd liv 
*• I' \ -•. It I- •iiniii-riHis to atti*nipl ti> rnti*r or p.iss out at ni;;hl for want 
■ •• .% -rull l.:,'ht. Tin* t-^tiinatnl ru>i ni thi-* Li;;ht-InniM* is i^lsjNHl. 
: ' V. K,i»i .11 .j|';«ropiiatii>n is askid. 

j'm',, # ,f^ !.'H*I.'»ut, North raroliiia. — Tin* tower at this >tation has 
i •! - ."Ml* !• pails made tn it ihiiiiii: the jiii'sMiit year, Imr the ki-epi-r's 
li - • i! ' .' is i a veiA ililapiilated ritmliiinn. and. thon;;h improved some- 
tV !- • -t ' !il ti> Im* >n>ei'ji!iMi' iif the upair-i it reipiiri'**. There i'i 
}.-■... ii f!j4r iif the hiiildinvf lieiiiLT «l«'stri>vi-d in storniv wiMther. 
T - ■'•••. I i'M'ii* the ki*epers mi a d«'sii!ale i-oasi without any slu«lter 
f-'-i: ;!.« ir *'.!;Mri. A new Imildin;; is \cry esM*ntial to the he.dlh ami 

• • . ■:• ••! :'!•■ !;«-i-jM'!s. imlepemli-nt nf tin- ilani;f*r t«» uhieli their lives 
.,;. . ^,T^.^ ii 'I !»i#. pr«-sent tlwellin-^. An esiimale of sjHKiKMl is respeet- 
f'. . •■il :;-.?:«-«l tn •'iipply this ih-leit. 

i>:;f:j •'!•■ \e.ir n-p.iirs and ien<i\ jiiniis, mon* or less e\ten-«ive, 
|ii\. :»■•••! t'lidi* at eaeh «if the follitwiiii: named l.i;;ht stalioii>: 

J.. ( ,'t,.ftf I^'tiHit xryir pih Litiht hnust ^ Virginia, nnintli of Mli/.a- 
>-? . I:.x !. " 

Jr4. A'*'-'/ /I-'^ftifff LItjhf, ^m v.haif at llie Naval Hospital. Vir^^inia, 
I. iN :ii l:r. i-r. 

J T. /''•/* Wnhr ShtHilft nn-'fr f,!fr /^Itifit htiffyt , Vir;4inia, flanies IJiver. 

'J p^. ./.#r*/#rri\ i'nmr I, i flit, Xiiu'inia. .lami-s Icixrr. 

"-»•*. i'"it f'ttnui, Maixlaml. I*afap.sii» liivi-r. 

.••rf*. H'OrLi:,**' I'nint^ Mar>iand. I'atap.seo l:iver, lower r.in;re heaeon 
f"i 'ii*- Jiri'A^«'rr'in rhanm'l. 

-•»»^- ijtzurrfftt I'uint, Maryland, TalapM-o iJiver. 

i:*^j. fkraci»ki\ North Carolina. eniram*e to Ociaroke Inh't. 



248 PAPERS ACCOMPANYING THE 

284. Bouthtcest Point Royal Sioal screic-pile U^htrhouse^ North Caro- 
lina, Pamlico Soaud. 

285. Northioent Point Royal Shoal screw-pile Lighthousej North Caro- 
lina, Pamlico Sound. 

280. Harbor Island screic-pile Light-house^ between Pamlico and Core 
Sounds, North Carolina. 

287. Brant Island Slioal screw-pile Light liouse, North Carolina, Pam- 
lico Sound. 

288. yetise River Light, North Carolina, west side of entrance to 
Neuse River. 

289. Pamlico Point, North Carolina, south side of entrance to Para- 
lico River, Pamlico Sound. 

290. Lo)ig Shoal screw-pile Light-ltousCy North Carolina, east end <»t' 
Lon^ Shoal, Pamlico Sound. 

291. Roanoke Marshes screw-pile Lighthouse, North Carolina, east siilt- 
of channel connecting Pamlico and Croatan Sounds. 

293. North River screw-pile Light-house, North Carolina, on bar at 
entrance to North River. 

294. Wade's Point screw-pile Light-Ju)use, North Carolina, west side of 
Pasquotank River, Albemarle Sound. 

295. Roanoke River screw pile Light-house, North Carolina, near mouth 
of Roanoke River, Albemarle Sound. 

The following are the names of the Liglit-stations in this distiii t 
not mentioned elsewhere, some of which are now in need of repairs: 

228. Hog Island, Virginia, west i)oiut of Hog Island, Great Matck' 
pungo Inlet. 

229. Cape Charles^ Virginia, entrance to Chesapeake Roads. 

230. Cape Henry, Virginia, entrance to Chesapeake Bay. 

232. Old Point Comfort, Virginia, entrance to Hampton Roads. 

239. Cherrystone, Virginia, mouth of Cherrystone Inlet, Chesapeake 
Bjiy. 

240. Back River, Virginia, entrance to Back River. 

242. New Point Comfort, Virginia, entrance to Mobjack Bay, Che.sa- 
peake Bay. 

243. Wolf Trap screw-pile Light Jiouse, Virginia, Wolf Trap Sli(val, 
Chesapeake Bay. 

244. Stingray Point, Virginia, mouth of Rappahannock River, Cbe>a- 
peake Bay. 

. 245. Windmill Point screw-pile Light-lwuse, Virginia, WindmilJ Point 
Shoals, Chesapeake Bay. 
240. WatVs Island, Virginia, Tangier Sound, Chesapeake Bay. 

247. James* Island screw-pile Lighthouse, Maryland, Tangier Sound, 
Chesapeake Bay. 

248. Somerst* Cove screw-pile Light-house, Maryland, Tangier Sound, 
Chesapeake Bay. 

249. Smithes Point screicpile Light-liouse, Virginia, mouth of Potomac 
River, Chesapeake Bay. 

250. Frog Point, Maryland, Smith's Island, Chesapeake Bay, 

251. Clay Island, Maryland, Tangier Sound, Chesapeake Bay, 

252. Point Lookout, Maryland, entrance to Potomac River, Chesa- 
peake Bay. 

253. Hooperh Straits screw-pile Light-liouse, Maryland, off mouth of 
Honga River, Chesapeake Bay. 

254. Cove Point, Maryland, mouth of Patuxent River, Chesapeake 
Bay. 



SEPOST OP THE 8ECRETART OF THE TREASURY. 249 



2.>.>. Sharp'i Itlamd 9cretc-pile LightkotuCy Maryland, mootb of Chop- 
:..'»k River, Chesapeake Bay. 

i:ak Tkomas^ Pointy uorth side of month of Soath Kiver, Maryland, 
I M-vijieake Bay. 

:.kx Greenbury Pointy Maryland, oAoath of Severn Biver, Chesapeake « 

r..y. ' 

L'.'i>. ^lufjr Paint Maryland, Chesapeake Bay. 

I'.'l. iscren-foot Knoll 9crew-pile lAght-housey Maryland, month of 
r.i;ji>sco River, Chesapeake Bay. 

hkL yarth Pointy (lower,) Maryland, entrance to Patapsco Biver, 
C ht^peake Bay. 

I'ifcl X^rtk Point («PP^r,) Maryland, Patapsco Ki ver, Chesapeake Bay. 

i*to. Hatckint^ Pointy (upper,) Maryland, Patapsco River. 

i'«»7. Leading Point scretc-pile Light-hoitse^ Maryland, Patapsco River. 

iAi9. Poor$ liland^ Maryland, off month of Gunpowder Kiver, Chesa- 
(< ..ke Bay. 

.'70. Turkey Point Maiyland, month of Elk Biver, head of Chesa- 
[••akHBay. 

1*71. Fishing Jla^fry, Maryland, month of Susquehanna Biver, Chesa- 
{•-jke Bay. 

Z'i± Havre de Graeej Maryland, Concord Point, mouth of Susquehanna 
Ki^vr, Chesapeake Bay. 

i'7J. Pineg Point Maryland, Potomac Biver, 

'J74. Bladiistone's Island^ Maryland, entrance to Clement's Bay, Poto< 
ijr River. 

1*7.1. Lower Cedar Point screw-pile Light-house^ Virginia, Yates Shoal, 
Piitamac Biver. 

1*76. Upper Cedar Point screw-pile Light-house^ Maryland, off month 
of Tobacco Biver, Potomac Biver. 

1*77. Fort Washington^ Maryland, Potomac Biver. 

-7S, Jone^ Point Virginia, Potomac River, near Alexandria. 

i*7U. Bowler^s Rock screw-pile Light-house^ Virginia, Bappiihannock 
Kiver. 

lit*. Croatan screw-pile Lighi-HousCj North Carolina, Pamlico Sound. 

DEPOTS. 

The depot at Lazaretto Pointy which was in a very dilapidated condi- 
tion, hasbeenplacedin thorough repair. The work-shophas been painted 
!r;^i(le, brick-work covered with cement wash, new slate-root' put on, and 
'..i:tQing-rods repaired. The wharf at the landing has also been 
rr{uiired, and a contract made to have the stone wall around the front 
"t the lot rebuilt. This work is now almost completed ; the depot will 
t')€>D lie in excellent order. A quantity* of olti, nnseniceable material 
''as gathered together and sold at auction, and the proceeds turned into 
liitf treasary. * 

At the depot at Portsmouth^ Virginia, the site for which was selected 
alxmt a year ago, there has been a good wharf built, the lot inclosed in 
u ^)oard fence, and skids made on which to lay iron buoys and have 
them repaired. 

The Engineer steam-tender Tulip was, at the date of the last annnal 
rejKirt. very much in need of extensive repairs. A contract was made, 
auer pablic advertisement in the dally papers, to have her hauled out 
<*u the ways and the necessary repairs made. This work ' was accom- 
pli.<he;d on the lOtb of June. She is now in excellent condition for ser- 
vice. Itevions to making the repairs, and since they were complet* 



250 PAPERS ACCOMPANYING THE 

she has been continually employed in transporting: materialfi, &:c., to 
new Li^htstations, snid to suck old ones as required repairs, aud iu 
inspecting Liglit-liouses in the district. 

light-Vessels. 

Upon the completion of the two screw-pile Liirht-honses in tfiis dis- 
trict, as substitutes for Light-vessels, there will bo no Light-vessels iu 
the district. / 

SIXTH DISTRICT. 

Tlie Sixth District extends from New TMver, North Carolina, to include 
Cape Canaveral Light-honse, Florida. 

Ittitpevtor. — Captain Kichanl T. lienshaw. United States Navy. 

Enfjimir. — Brevet Majiu* William .1. Twining, Cajttain of Engineers 
United States Army, until June 21, 1S71; lirevet Lieut<'nant Colonel 
Peter C. Ilains, Captain, Corps of Eugiueets, United Stated Army, 
present engineer. 

In this district there are — 

Lij;ht-lious#«M ami li«^htedl)rjic<iiiR S7 

Li^rlit-hoiiM's and li^^hied bcat'ons dcstroycHl during the velKdlion flud not rebuilt. 14 

l)iiy <ir niili*;ht('d brucons and Htakes 52 

Li«•llt-V^'^sl■ls <i 

ItnoyH actually in ]>oMiti<m 1S3 

Span* l>n«i\s for rrlicf and to sni»ply loRjteH («3 

Trndcr (Ntt>ani) AUmthuH 1 

Tender (siil ) yarrayanmtt 1 

According to previous rejmrts there wen* fifty-two unlighted bea^ns 
in this district. This nunilMT includes the stakcKl channels of the St. 
Jolnrs Kivcr, Florida, and the inside coast pass;iges. Of these daj- 
niarks the greater nuinlM'r were destroyed or have otherwise disap|>eanHl, 
and are i>eirig replaced as rapidly as they are recpiired by navigation. 
Of the seven beacons in tlio Savannah Kiver, the two on Oyntcr Rittlt 
are serviceable and in good condition; of the remaining live, two have 
Ikhmi dcMmyed by tire anil will Ih^ rebuilt. There is at prt*sent an 
a]>propriatiuri lor two beacons on Oyater Rovks^ which w;ill l)e built at an 
early day. 

The lollowing numbers ])receding the names of stations convs]>ond 
with those of th(^ ^* Idght-house Lists of the Atlantic, (inlf, and Pacific 
CiKist of the United States," ])ub1ished January 1, LSTL 

oOS. Sulli rail's Jsland Jkaani, ('harlcston liarlM)r, South Carolina.^ 
The prcMMit lH*aeon-light at tliis ]>lace is a temporary o])en fnune-work, 
wooden structure, erected upon tiie roof of a private resid€»nce. This 
light was established in itsi)res<»nt jmsition immediately after the surren- 
der of Charleston in the sjn ing of 18(m, to enable the vessi»ls of the Na\7 
and those of commerce to navigate safely at night the channel leading 
fi*om the inside of the outer bar of the main channel to the turning ]Mnnt 
near Fort Moultrie. An appro])riation v.as nmde by Congress, Maix'h 3, 
l<Sr>l), tor rebuiltling the two beacon range-lights on tfuUiran^H Inland^ 
(which were destroyed duiing the rebellion.) an(} on July 20, 18ii8, an 
appropriation of $ir>,000 was made for rebuilding these lights; but fail- 
ing to obtain valid title to the n<H*essiU'y land uimui which to pla(*e theiHi 
and the rctiuircd cession of jurisdiction by the State, the appropriation 
reverted to the Treasury under tiie oiK*ration of the fifth aud sixth sec- 
tions of the act aippi-uved July 12, 1870. Another appropriation of 
810,000 for these beacons was made by Congress^ oppruvecl Mureh 3| 
ISIL The State passed a general act ceding jurisdiction to mtes par- 



REPORT OF THE Sr.CRKTARY OF TIIi: TKIlAslRY. 251 

rlKis^tlby tlif riiifil Si.'jtrs fi>r Li;;ht-h(jnso i»ur]:nsi«s. hiti it i> uiitliT- 
►TtHHl iliji i)!il\ a titlf tit'niir.stiiM'.nlilc vnliditv r:iii hr ;:ivcn bv siiiv citi- 
t» u rl;i'iiiiii;: to own lanti t»ii this i>l:iiiil. Tiii?* iiiii slioii is now lifiii*; 
ii\«'NtiL:.it<'(l. A< soon ns till* titit* to t!i«' ii('<Ts>jiy laiitl on wliicli to 
Itn.iti- tiu* kf(*|iiT's (Iwcllintr \^ «>lit:iiniMl, tlirM* \^ ill he no nniH'i-i'ssaiy 
ilf \.i\ in I'^taliUNhin;; tlii*>t' imiMiriant riUip'-Ii;:lits. Their (*sra}>iishiii('nt 
V. ..1 liijil'-i ihr Wtthatiht n Liijhtrtssr! now plaiTil in llir rlia:iiti-l niin< r- 
•-<^>.:r,\. .ii;il >hi* ran br jit'ininnriillv withilr.iwii. It is ni:ili-r>tot;(l 
tli.if 'hf!i- i^ ni»w twilvi* ii'i-t water oviTthi* ohl whtU whirU ihi*^ IJ;:hl- 
\f**t-l Tii:i:ks, anil the W(»rk ot ri'inovin;; the same is still beiii;; 
i-ari:«-<i t-n. ■ 

The b .nii:!< prij]»«>seil for this nuiju'e are ihtaehed IVoiu the keeiM'i's 
ih*r;i!nj. Ihi'ii In i^lits are i-esin-etivi-ly tliirl\Hv«' niiil lilty Irel fmia 
m!! t<i i.mmI phiiH*. 'I'he ilhwain;tlini;;i])l>:iraiiis i<i to )>ei)t' the tiitli onh'r. 

.;i.». //.*..# Lifjht atafiim^ k-wlvMwr to |]ie Sav;inn:ili Iliver. (l«M»r;;i:i. — 
Tlie n-i • i:t ;:aie>. \\ hiih liave e.;i!s«-il ;xr«-al (hiTi:a;;;i« :ihin;X tlie snnthern 
f .;{^r. ! ,'M- > • ^i'i'ail\ i!;!i:i:iui-il i!m' Li.:;hl house ti«\\era! ihis ini|M»rtanr 
I-i^iht ^TiiMmi a< i«» leiuli r i' nnsale ami t«i veipiii-e t!ie sneeily ereetton i»I* 
a i.tw l"W»'r. Till- t«iv.« 1. V. hii'h \v..s bnili in ITl'.i.is b.nll\ naekfil, -nitl 
L..iN i.iil ;.? .my tune. 1:% -n*;!? :!;re. >evt'ntyei;;Iit yeaisj ihi* trenin-nt 
2.1.**,!'. n ;,.ii:-* Im it ii::i ::'- tin* liiru* i; ha> bi fu >i.,:Ml"ii;:'. :inil it^^ tolal 
1.' J • I : 'ULii!:: tin* V. iir III i!.f lelulim:!, nMM!«*r it iiij|»j>-.siblf i'» i.-n:|uMly 
It J..4.I rlj»- piivM-nr ti»\ver. An e.siinMt*- i< >nijniitt»-il lorruiaiai'n- in;; tho 

Ihi-' iJ i* I.i^nitK ralibni^ne SiuiikI. Smiih Tarolina. — Tlie a|»iir"j'ii- 
a'.^n .i^Ui«l t>i| l!ie ranue be;ieii]e^ tin this isl:iinl. to insiik lln* e|:lMi:ee 
T.I I fi ^:.i- Sonnii. ami tn liieiliiaTi' iln* j»as>:im' iVoni Puir lltv*. ;»! Ii;:r- 
' . ; : ■ "^.t . ij:..i!i Kivi-r, \mi< luiiih' by :irt iit ('i»n;:ri-ss a|»j»rov«'«l M.snli 
... 1^7!. I .:• i>:.i::*a::il "*|M-riijiaiiu:is have bi-i'ii maile Ibr t!e- s:: •.'■iiiu >, 
... ■' ■ ■ :i •. ii 111. •.:::'» tu xtini- a |'1<i|m r >ite bifuie i-oniniei'.i'ini: v i-rk. 

.'.'». / ■" i\i-'tL >i\;;ni.;!li lii\er. rnM)i;,!;i. — An j!p|iroi?ii..; .i-n inr 

• :• . ■ : : i -m :» a [t\u- b:.;iit l.«'aM-. ti» lakt* tin* plur nl iln* LIlIiJ \i--- 
*■ -• ■ •■.-^il !ti l.iJllw l!;i'« t';;:];;! :»ilis s!h»;i!. ir\ i*: ii il !n|ln* Ti.a^^llV 
t !• ; •:. .., r .ij ii!ii\i-fl .liil;. IJ. l*^!**. A x-ii-w-jiilc Li-hl-lmn**!- e.ia 
.- .1.. ■ .i' J .1 • ii!;iei', v» hieh uill I rth-r sel \ t- ihi* jaii |m >« of n:i\ iii;:! jiii 
.. 'I .1* '!:>' «.i!;:i- liiiir In- iii:'i(!i le^N f\!ii'ii i\f to :a:tiiilai:i ih.in tiie 
J- -J * .*-!. Ilt'IiiiU** >im» ih.i! brliiv. a thin Nlii'tMin nt i-h-.il. >h;ir|i 
*. I •:. '. ' ;t |N :i I.:\i| i.I mi|1 liiiiij In :i ilrjith of liiiieti-tn Ifi't at IcaNf, 

...•; (•:..;>« (nn^Mlt-r.tl-ly I. Mrari*. 'i his. ili(iii;:!i it uiil sii!iii'\\iiat in- 

• . - -t •.. I '.juaM'. V. I'l I.I : «!•» ^11 i>i an nn\\;iri'a!>i:ibl<' lAti-ni. Thi» 
i »'i.; !:• :-•■ i.m bi- hicateil in Imni t\M» l<i live ti-ei water. >Iiitaiil sta*;<l 
i -^ j • ^. .imI b«- iiMiIl >«i:j:iu hal >:Mriiar tn tlioNf in Tlf < si «.;:|iiMk4* 
I; V .. . ; -«.':!iiU n! Ni'ith Cii:i»lin:;. 'I hi- riirtifin or f ii:> L!^J.r hua-r 
T .ji . : > :•- i i.f I •■! ii.aM'iti i< i: ii\ .il nt' thr Li^^ht v« >M I n< V. Nt.ilK'm (I ;'.t 
tJ* J ' ■. An ••>li»a..li- i^ •»iil'i!:"il' il. 

y. ■ '• ' «. '.'» 4f!..\irt't :i'-fiy lit ^tnmiimh L'iitr. — An itnlinarx >ttMnbo:;t- 
I.»I !( ;: -'.il l< I..1IMII P* i:..:llk ih*- «>bN|i iir,i(ii]^ in ii:i* S..\ .i!iii:!!i IIJM-r 
f« !mu ^> i;'\. li i- nmli-i •:• c>ii that an a|iiiiii|.]iai:< :i b\ ( iinLio^ Ims 

] * * U II *•• !nr li'liiiiv in;: I Ihm* ob^I i ia-| i(>!.>. A*» M'<.|; ;;«. ! |.i> V. i»: k ;i 

f "U.ii!* '• <! :lii- I.i-:i:t u I!: bi- i.n h»ni:«'i niiniicil and w i:l 1«- •i>e<inii:iiii d. 
I :*•'! t:.»-ii, Jhf [-ii'^int aiian;;iiiunl i\ery i«i»ni«nji*"al, ami aiisv.i'rs 

.*!^. /i'/ I'finuP, S.ixannah liivi r. <Ie<'i;:ia. — Sneh n-psiirs as wi-n* 
ii«i^-*#i,ii% lor tlif m-alne.Hs and liii-M-n ;:iit n ot' this staiinn \\«-!e iinnle 
cluiiii;; iht* .'«]iiin;;. ^loie e\li n.>i\e lepairs to the |»iaI^>Inl^ and tonnda- 
Uoli uf Uiv UUL'lhiig ail' now beinj; made. 



252 PAPERS ACCOMPANYING THE ' 

323. St. SimorCs^ entrance to St. Simon's Sound, Georgia. — ^This Lij^ht- 
house ha« been under contract since the fall of 1809, and tlie time lur 
completion has been extended on several occasions, but the tower is still 
unfinished, and has only been carried to a height of flfty-ono feet above 
the ground. The death of the contractor, and one of his bondsmen— 
both of whom died at the work — has recently caused further delay. On 
account of the climate, woik cannot be recommenced till the 1st of No- 
vember, when it will be taken in hand by the surviving bondsman, an<l, 
it is hoped,* will be finished early next spring. 

325. Amelia Islandj North Ranfje^ St. Mary's Bar, Florida. — Plans ainl 
estimates have been prepared for a keeper's ifvvelliug, and iK'aeons for 
this range. As the sitq is on Government land, near Fort Clinch, there 
will probably be no delay in regard to the sites, and the work may b« 
done during the i>resent winter. 

Dameh Foint, St. John's Kiver, Florida. — An examination of the fjitc 
for this Light-house was made by the Engineer of the district. On 
sinking an artesian well, the underlying strata were found to consist <>f 
soft liiud to a depth of sixteen feet. The borings were not carried below 
this depth. It is believed that a screw-pile Light-house can bt^ buiit 
here, but before it is commenced further examination of the fouudatioa 
will be made. 

328. St. A^igustine, north end of Anastasia Island, Florida. — An exam- 
ination was made by the Engineer of the district of Anasta^sia Island, 
with reference to the selection of a site for the new Light house provided 
for by appropriation approved March 3, 1871. Keports have been 
received from time to time in regard to the cutting away of the shon^ 
line near the old Light, On the 1st of July, 1870, the distance from the 
angle of the dwelling to high-water mark was seventy feet, and on the 
1st of November the distance had been reduced to forty-eight feet ; since 
that time no cutting has taken place. The channel over the bar con- 
tinues to shift rapidly toward the north ; as a result, the inner shoid 
covers for the present the site, and the force of the ebb-tide is expended 
along the shore-line to the west, 

The opening, or partial closing, of Matanzas Inlet diminishes or in- 
creases the amount of water discliarged by the Matanzas River at St. 
Augustine. The channel will probably continue to shilt to the north, 
until, by the action of heavy and continued northeast winds, the aceu- 
mulated waters are driven to seek a new outlet toward the southeast. 
Such changes are of constant occurrence at all the inlets on the -coast 
of East Florida. 

Much difficulty has been experienced in procuring a site for the new 
Light-house. The old Spanish grants and the claims of settlers are in 
much confusion, -but it is to be hoi)ed that the question may be settled 
by the law officers. of the Government at an early day, and that .a good 
title may be obtained to a site which will be safe from encroachments 
of the sea. The construction of the tower, which will be of the first 
order, one hundred and fifty feet above the sea, will be commenced as 
soon as title can be secured. 

Mosquito Inlet^ east coast of Florida. — ^The Engineer of the distric t 
has visited Mosquito Inlet for the purpose of reporting on the necessity 
and practicability of a Light at that point. In common with all the 
inlets and harbors on the east coast of Florida, this bar shifts constantly, 
so that no soundings can be relied on. The general'effect of westerly 
winds is to reduce the depth of water, and that of northeasterly gales 
to increase it ; thus the inlet may be opened or closed one or more times 
each year. The wrecks lying on or near the bar give a practical illus- 



BEPORT OF THE BECRET/.RY OF THE TREASURY. 253 

tmCion of the nnrertainty of the disuinol. For all prnctioal purpo.so9 
€»f «-\tii>tnii-tioii of a lAizht li!»iiso, it iniiv, ]io\vt»Vfr, Im» .sitoly assuin(*d 
that tilt* iiiat«*nal can U* dHiveivil witlioiir aiiv vorv sc-i-ioiisdillicultv or 

• • ft 

dt^Liy, aIilioiij;li niklitional cx]h'1is«* would hv iiii'niT«Ml hy nelson of tlic 
tvai<)iviifN.H «)f t!ii* station, ami tin' sniall-sizcil wssels tliat would bo 
n*<qiiin-il lor trsiiisportatioii. As iv;;ards the Ufcrssity of a Lijjlit at this 
|Miitit. It is iaaiiil'i*st that the roiuinnvi* ])assiii<[r tIii'ou;rli th<* iiilrt w(uild 
not justify an I'XiM'nditnn* hy tin* TnitiMl Statics tor a Li;jhi for nu*n*Iy 
1<hj1 i»uri»0Ncs« or at least that then* are other (Miints that niay justly 
takr i»if«vd«*nt'e of it. liut a Li;;hthouse Ix'twvtMi ^t. Aii;;ustine and 
I'jiH' t\iiMVcral Lights is neerssary as one of a system of roast -11 ;;htSy 
a: id Mtt^tfuito Inht is undoubtedly th«* proper sit(*. as, in th(* tirst [>1ae«', 
the L:;;ht there would answ(*r the tlouble |iurpos<' of a h^irbor and e«iast 
}:u!«l«'. and in the 9eeond for a landin<; [>laee, both for the ori;;inaI eoii- 
ftru« (Mn and subs«M|U('nt supply and insptrtion, which eould U* made 
vith moil* s;ifety and certainty tln>i-e than at any other point alon^ the 
r<;«'ii M':i iNMch. A tower one hundred and fifty fe<*t hijL^h. li<rhted by a 
br^t «tnicr Fivsnel lens, is reeom mended 4or this ])osition. and for the 
contmt'iK-iMueut of its mnstrurtioii an estimate of $(»IMHN) is submitted. 

At i-aih of t!te folIowin;;-named Li;;ht-stati<»ns theit* liavebiMMi impairs 
aril Mii«.\:tti«tns, nnav or h-ss cxttii^iiv*'. ilnrin^ tlie hist yi'ar. viz: 

J^*7. Ff itml Vaint, North <':iroIina. New Inht. Cape Viwv IJiver. 

j:n». .;»MK ihtU hland^ (\l.\\\'^v li-hts.) North Carolina, mouth of Capo 
I'f .ir lJi\«T. 

.:«»I. Uri»rn*h»^nu South Carf)!ina, entram'e tt> Winvaw r.av. 

.jox SuUinuCt; Inlnnt]^ (*!iaileston Harbor. South Carolina. 

/■ir*. h'^'ft SumUr^ (Miarleston Harbor, South Caitilina. 

M*i. f tif.tU y'liirA'Mri/. Charh'ston Harbor, South l\ir«>]ina. 

;;il. f'utHlMtlur Itmik, (*ntrane«* to St. Helena Sound, South Carolina. 

• *ll. 7V>*r /A <»»■««, (ieor^ria, T\ I H»e Island. 

:;i«;. i\»rltpur. <i«-iir;ria. Savannah h'ivcr. 

'Ml. fPi/Mtrr />Vr/jc, ti«*or;ria. Savannah Uiver. 

.'.Ix /'•>; hhnuU CiiMir;:ia, Savannah IJrvcr. 

M'X >«r/M/«<. < •( or;;ia, entrance to I>oboy Sound. 

.'7J«*. .M/m/'i Ilntnni. in fro!it of main li;;ht. 

.*;jl. :ii'"J. Wot/ J.shtmlj HtMtr^ia, entram*c to Doboy Sound. 

.ij.j, .'>J(i. Antrim IhUiihI, Florida, St. ^lary\s l>ar, Fernamlina. 

/.jT. >f. JfhuH liirtr. Florida. 

Thtf ]oli(»\\inK :'n« the names of Li«^dit-stations in this di^^trict not 
Bi« i.tHMii-d «-ls4'uhf'n*: 

.'^rj. Cttj^r Utimain^ South Carolina. 

.;iLfi. /;i/.T« //fty. South Carolina. 

:VCk .mm;. Munin Inland lianifeliffhtH^ South Carolina, entrance to 
Cbaflt-!»ri»n IlarlN>r. 

MX Tyl»*r, lic«)r;:ia, entrance to Savannah IJivcr. 

.JJ4, LittU Vumbtrland Inland, entnince to St. Andrew's Sound. (Seer- 



LIGHT- VI :ssi:rs. 

Tb#» LiKht-vo?«M*l Montfiiifr fo the Fryintj Van f^hwh Station was 
dmni fniDi her station during the \\int«*r by h«>avy w«'atli«*n rentlcrin;; ^ 
it Drctrfwiir> tOK*nd the relief vesM*l whi«'h now iH-enpies that station. 

The FrffingPan ShmlM Liffhtnmul has Im-^mi repainMl at Charhstoa 
and arnt to take the place of the Martin m Induntr^ Lhihtn iwii whu-h 
was driTcn ttvm ber utatiou during u recent heavy gale. This latter 



254 PAPERS ACCOMPANTIKO THE 

ft 

vessel is now at Savannah undergoing repairs, wbicli will be very exten- 
sive and expensive. 

The Rattlesnake Shoals lAffht-vessel^ off Charleston Bar, haviu|? beon 
reported leaiving very badly and unsafe, has been withdrawn, and Light- 
vessel No. 38 (Eelief) has been towed to Charleston for that station ontil 
the former is repaired. 

TENDEBS. 

The Engineer of the district has had the schooner Narragansett to 
attend to all the repairs, and carry supplies, &c., for works of constra*-- 
tion. The steam-tender Dandelion is now there, being fitted out, aud 
will soon be ready for service. 

SEVENTH LIGHT-HOUSE DISTRICT. 

This Ligh^honse District extends from south of Cape Canaveral to, 
and including, Cedar Keys, Florida. 

Inspector, — Commander C. A. Babcock, United States Navy. 

Engineer, — Brevet Colonel C. E. Blunt, Lieutenant Colonel of the 
Corps of Engineers, United States Army. 

In this district there are— - 

Light-honses 11 

Day or uuligbted beacons .T> 

St2d£C8 * 1* 

Buoys actually in position Ih 

Sparc buoys for reliefs ()1 

Tender, (tuffO ^^V (employed by Engineer in constructions and repairs) 1 

Tender (sailing scbooner) i^Zorida ' 1 

The numbers preceding the names of the Light-stations con-espoud 
"With those of the Light-hoase List for 1871. 

• At each of the following-named Light-stations there have been repairs 
and renovations during the last year: 

334. Dry Bankj iron-pile Light-house, Florida Beefs, off coast of 
. Florida. 

335. Sand Key^ iron-pile Light-house, Florida Beefs, off coast of 
Florida. 

330. Key Westj Key West Island, Florida. 

337. Northwest Passage, iron-pile Light-house, near Key West, Florida, 

338. Dry TortugaSj Loggerhead Key, Florida. 

339. Dry Tortugas Harbor, Fort Jefferson, Florida. 

During the ensuing year repairs and renovations will probably be 
needed at the remaining stations in the district, which are — 

330. Jupiter Inlet, east coast of Florida. 

331. Cape Florida. 

332. Carysfort Beefj iron-pile Light-house, Florida Beefs, off coast of 
Florida. 

340. Egmont, entrance to Tampa Bay, Florida. 

341. Cedar Keys^ entrance to Cedar Keys, Florida. 

Principal repairs at Dry Bank Light-house, scraping, painting, and 
coal-tarring of iron-work, lower section, &c. 

At Sand Key, the same, (with a new boat-house.) 

At Northwest Passage, the same. 

At Dry Tortugas, new boat-hotgse. 

At Dry Tortugas Harbor, some slight repairs on keeper's dwelling and 
out-buildings, and on lantern. 

Besides these repairs and renovations one more of the iron day-bea- 



BEPOST OF THE 8ECRETABT OF THE TBEASUBT. 255 

0O051, iDarking the line of the Florida Beefs, has been erected, viz : Bear 
*-»m A at Crockert Beef. 

Prvparations for the erection of the iron-pile Light-bonse on Alligator 
ltee( have been commenced. Indian Kc}', the nearest land (four miles) 
ir:mi the proposed site, has been selected as a depot, and the temporary 
buildings and wharf have been well advanced. It is expected that the 
V. t.rk of erection will commence early next winter, (by which time the 
iv:itractor8 will have delivered the materials at the depot,) and will be 
]n»:!iecated as rapidly as the unfavorable circumstances attending all 
iO<nneering operations along the Florida reefs will permit. 

The erection of the day -beacons on the reefs will also be prosecuted 
a< rapidly as possible. An additional number of beacons, which will be 
utrtded to complete the line, have been ordered at the North. 

BUOYAGE. 

The buoyage in this district is in excellent condition* There are at 
present ninety-eight buoys actually in position. It has been found iieces- 
viiy to pat down several buoys in HaxcJc Channel^ (iuside the Florida 
p^\^) leading into Key We^tt Harbor^ Tartugas Harbor^ Calvose En- 
trniux^ and Cedar* KeySj Florida. To effectually mark the entrance to, 
^d channel leading into Cedar Keys Harbor^ extra buoys, have been 
]>jt down, and fifteen palmetto stakes, marked, painted, and numbered 
^^vording to instructions, driven on either side of the channel. 

TENDERS. 

The steam-tug Ivy has been employed in the Engineer's Department 
during the past year. 

The sailing schooner Florida has been in this district for many years, 
f-mployed in looking after buoys, delivering supplies, other than 
aunaal, and for visiting the Light-stations periodically. These Lights 
are all at remote and isolated points, and can only be reached by a 
vezNsel. 

The great extent of this sparsely populated coast, embracing the 
dani^rous Florida coast reefs, and the great increase in the number of 
a:fls to navigation to be looked after, renders it necessary to have the 
u.^' of a small steam-tender in place of the small sailing schooner, now 
i>ver twenty years in service in that district, and an estimate is sub- 
mitted. 

EIGHTH DISTRICT. 

This District extends from Cedar Keys, Florida, to the Bio Grande, 
Texas. 

Inspector, — Commander William P. McCann, United States Navy. 

Engineer. — Brevet Major A. N. Damrcll, Captain of Engineei^s, United 
States Army, (east of Pearl River,) to December 4, 1870 ; M, F. Bon- 
xano, esquire, (west of Pearl River,) to July 1, 1871 ; Brevet Brigadier 
GeDeral James H. Simpson, Colonel of Engineers, United States Army, 
preaent Engineer. 

In this district there are — ' 

Lijsfat-faoixfleB and lighted beacons 47 

r.y or anligbted bacons .' 15 

BcovB actually in position • '. 97 

^laic buoys for reliof and to snpply losses 139 



256 PAPEBS ACCOMPANTING THE 

Ligbt-vessels 1 

Tender (steamer) Geranium I 

Tender (steam-t lip;) General Poe 1 

Freight schooner Magnolia 1 

The numbers preceding the names of the stations correspond with 
those of the Light-house list of Januarj^, 1871. 

342. St, M(i>'k\ Florida. — ^Kepairs have been made to the tower, and 
the new dwelling for the keeper has been completed. 

346, 347. Penaacolaj Florida.— The main and beacon lights have been 
repaired during the year. 

348. Sandliland, Alabama, entrance to Mobile Bay. — Thenewmasonry 
tower, with focal plane one hundred and twenty feet above the sea, is ia 
progress at this station. 

350. Mobile Harbor^ Alabama, to mark the entrance to Mobile Har- 
bor. — The screw-pile Light-house for this station is now being prepared 
at the work-shops at the North under contract. 

355. Cat Idand Light-station^ Mississippi Sound. — ^The iron screw- 
pile Light-house at this place is nearly completed, and the Light wiir be 
exhibited at an early day. 

357. MerriVs Shell Bmik Liglit-Btaiion^ Mississippi Sound. — ^Repairs 
bave been made at this Light-Htation during the year. 

359. East RigoleU — The brick tower is in good order, exhibiting a 
Light of the fourth order, capable of aflfording all desirable facilities tt) 
navigation. 'The dwelling-house is old and not worth the extensive 
repairs necessary to put it in good condition. A new frame dwelling, 
and new cypress cistern of three thousand gallons' capacity, should be 
built at this station, and an estimate is submitted. 

360. Proctorville Beaxxm, — ^The available appropriation ($5,000) for a 
building on the plan of the Light-house at Head of the Passes^ placed 
on a pile foundation, is insufficient, and if, on further examination, it is 
found best to ])lace the Light at this point, tlie appropriation should be 
increased to $7,500. 

Since the last annual report a canal has been made by a company 
called the " Mississippi and Mexican Gulf Canal Company," with the 
intention of afibrding a passage to vessels often feet draught, from the 
Mississippi Kiver into Lake Borgne. The northern terminus of tliis 
canal acyoins Tower Dupr6, on which the Light destined for the old site 
at Proctorville, the former terminus of the abandoned Mexican Gulf 
Bailway, might be placed with much greater advantage to commerce 
and navigation. Tliere would probably he made no military objection 
to the placing of a Light on the tower itself. 

The canal, though finished the entire distance, has not yet been con- 
nected by locks with the Mississippi Eiver, nor has it attained, at its 
entrance into Lake Borgne, the projected depth of ten feet. The canal 
is, however, useful, for light draught vessels, from Lake Borgne, and 
thus furnishes a harbor of refuge, which Proctorville is not. The 
appropriation, though insufficient for the stnicture cpntemplated on the 
original site, is sufficient for establishing a serviceable Light on Tower 
Dupr6, and it is therefore recommended that a re-appropriation should 
be made of the amount now available, and that the Board be empowered 
to place the Light at Tower Dupr^ or at Proctorville, as may be found 
advisable. 

361. West Rigolets, — The repairs recommended in former annual re- 
ports, i, c, the putting a slate roof on the house, rebuilding the wharf, 
plank-walk, and breakwater, should be made at an eArly date. The 
building has sustained some additional damage in the late high water. 



REPORT OF THE SECRETAKY OF THE TREASURY. 257 

Tbo foniiihitioii <»!' Xho cistiTii has sottU*il and slioiiltl ho rchuilt on a 
larsrer an'a. a^ thf ;rii)iiiiil is vtTv Mit't: a tinihcr phitt'orin. sunk alN)Ut 
Cvo feet b(*hiw th<* >url*ar<*, n>V(*ix*il with a layor «)f c-oncivto, and uixm 
that a f>ru-k foundation ii>in^ tour tV'i't ahove th<* ground, is probably 
tifte Iwst foundation for this locality; an ostiniatc is suliniittcd. 

'M'J. I'ifTt VnHtvhtirtrtiln. — A new dwollin;;, on a substantial [)ilo found- 
ation, with kiti'htii tift<t-n by thirty fcrt. cist«'rn of tliive thousand 
palli«i:s, and a | dank- walk, connect in^ with tho wharf of tho Tontrhar- 
train Kail mad. wa> rout rai-ti'd for durin;: tho la.st season. The house 
«a« nearly i'ompli't«'d at the <*.\pir.ition of the tiseal y«*ar, and but for the 
r\tt*UMVf iniindatiitn. «'aus('d by an e\tra«>rdinary rise of the waters of 
Xhr Like, whieh inTi-irupteil the projL^ress of the w«»rk, wouhl have iH*en 
t:ui>ht-«l U-t'orr th:ir (init*. All the work eontraeted lor will be finished 
abi>ut the l>t «if Aii;:ust. 

'M'm\. liayfu St, '/"/i/i. — The ditlieulty of exhibiting this Li;;ht in bad 
vt-athtT. by reas4in i»l the unsuitable tbrni of the stru«'ture an«l the ^n^at 
diftl.iij<-i' ti|' the kefpi-r's dwHIin;; from it. the hazardous approaeh to it, 
o\rr an embankincni aii«l ri»tten wharf of the eanal eompany, whieh, iu 
bra\ y wi-ather, are wa>he«l by the sea. has been brought to the uotiec 
of :bt' lUurd. 

Tbr iiA<tst tfononucaK suitabh*. an<1 lasting stnieiiu'e wouhl 1m' a screw- 
IHle citnicture. nn tlu- plan of those ifeeiitly ordi*red t'or Mata^^orda Bay. 
Tlir riM-ot' Lake r.mtrhartraiii. in hurrieanes. niav be estimated at fuUv 
Mre /t€t alN)\e onlinary bi;;h water. On this asMimption the d(M>r of 
tbr u«*w Li;:]it lii»u>«> >h(»u]il not be less than nine feet alN>ve onlinarv 
ki;rb vater. for the ica>on that the S4'a, backed n]>, tirst. by the ea.sterly 
aii«i borlbeas^terlv hurricani* winds, and th«*n acted upon bv the free 
^Mr^^ of the uorthf'r. or mM'thwoter. over a space «»f twenty-two miles, 
«:IJ ri«i«* in ua\«'Nof ])ifidi;;ious hei«:lit. to which sev«*re uales. in oitli- 
tutf> <si;i%'f* I if the water, atlonl no comparison. Durin;; the inundation 
cjC June ln^x t lie water rose within a couph* of inches of .the storm level 
o< Will, the elbn-t nf ;;ales fmm thi* «'ast\\ard, which did not reach the 
Idkr- ir««*-]f. i;iit t'tir this fortunatt* circumstance, the ih*>truction of the 
Fuotchartr.iin ICailv.ay wharf wouhl have be«Mi imminent, and the em- 
faAokinent.** 1*1 ihf m u and i»lil canal wouhl have received .severe damage. 
Il ift dr«riued of ^re.it importance to ])r«»vide a;^ainst thes«* cxtnioitlinary 
which. lhi)Ui:h r:irt\ are nev«*rtheh'ss t(» be c\pecte«l from time to 
. by c^tid)li<»liiii;.' structures of >ucli stren;:th and «*h*vation as to 
irtifU-r theiu capable ttf resist iii^ tht* forct' of win«l and waves, and pv- 
su;; tL«' rt-iiuij^ite security to the inmates. 

ii>l. \rtr f'atuil. — .Sime sli;;lit repairs to r«N)t*, plasterin;; and ci.stem, 
■rr rt-f|nire<L as al.Mi paintin;; inside and outsiih*. 

KTb. TrkefuHtti. — Iiiiiiii;; llie lii;:h water in .lune last the shei*t-plnnk- 
nc *>o the e«Ji:e of the water w.is dama;;ed. the outsidi* .st«*ps of the 
dvrUintr nwept aw:i\. They will be n*paired during the cominiL; season. 

MSL PoMM Manrhar. — The br«-akwater appnipriated t«»r will bi* built 
4annic thf muiin^ w inter. 

36T. Ckandflrur hUind, — The n']iairK, eonsistin;; of stren^^iheninf? the 
pil«^ by conneetin}; th(*m with each other by dia;;iiiial braces, new 
Dev riMif, new tiiMirs. new steps, plasterrn^^ ami paintiuf^, are 

Tliey will U- exei'Uted during tht* comin;; season. 
/«lffnW. liciuisianu. — The pr«)xiuiit\ of this «milyin;; island to the 
ftbimlrt of (ininde (losier, to the north ward «»f l^axH h Jjtiutre 
; difitiint twenty three miles, and midway lN*i\veen tin* I'iimm 
k l^mirt Roid Chandffmr lAahXi*, marks it uh the pr(»|N*r hN*ation for a 
light to ID ap the dark hiiuct iu the appruarhes to the uortheru mouth 

17 Ab 




258 PAPERS ACCOMPANYING THE 

• 

of the Mississippi Eiver. The only structure offering a reasonable prod 
pect of stability in a locality so exposed to wind and sea, is an iron st^re^ 
pile tower, for the erection of which an estimate of $30,000 has beej 
submitted in the annual estimate for the next fiscal year. 

368. Pass & JJoutre. — Station is in very good order. The steam Toi 
signal recommended in the annual report of last year is now onde 
construction. 

369. South Passy mouth of the Mississippi, Louisiana. — ^The Li|rlit 
house at this, the most seaws^rd point of the delta of the Mississi}ipi 
and therefore of the importance of a first-class sea-coast Light, was bail 
in 1831, and is only a low wooden tower on the top of the keeper 
dwelling. The grave objections to a wooden structure at so distant 
point from succor in the case of fire, and one occupying so important 
position, (being only of the third class,) have been mentioned in the w?v 
eral annual reports from this Board since 1867. The remarks previonslj 
made have acquired additional force from the fact that the natural decal 
of so perishable a material, and the age of the structure, render a nvi 
tower at no distant day indispensable, even in an economical poiot i>| 
view alone. An estimate of $75,000 for commencing the work is so 
mitted. 

370. Head of the Passes. — Slight repairs were made during the year t< 
the breakwater, and the house was thoroughly painted. The station i 
now in excellent condition. The space inclosed by the breakwater i 
still filling up with solid ground ; a dense growth of young willows i 
now spreading over it. 

371. Southwest Pass. — ^The foundation for the new iron Light-honsj 
was finished by the end of the month of May last, and is now ready to 
the superstructure which is now being constructed under contract 1^ 
Ohio. 

A steam Fog-signal has been authorized. This may be placed in th 
southeast or southwest corner of the coffer-dam, where it will be ver 
conveniently accessible at all times. It is now being constructed at th 
North. 

The pile foundation for a keeper's dwelling is also in readiness h 
receive the superstructure. 

The old Light-house remains in the same condition as la«t reports 
It will last, dilapidated as it is, until the new Light is ready, and d 
repairs of any kind are needed. In the event of its complete destni 
tion, which, however, is hardly to be apprehended, a temi)oniry Ligb 
may be established on the wharf of the new work in a' few days. 

373, Ship Shoal. — The tower requires coating with coal-tar. Thedopt 
of water under the tower has sensibly decreased since the screw-jiilei 
were surrounded with a layer bf stone concrete. The tower was the 
thoroughly cleansed with a solution of caustic potash and coal-tarrtn 
The tanks, rain-leaders, pi])es, &c., were coated with hot coal-tar insiih 

Timbalier Island^ intermediate between Nos. 342 and 343 of the Light| 
house List of 1871. — An iron screw-pile Light-house, with focal piano on 
hundred and twenty-five feet above the sea, will be erected at this phu^ 
The land of the Government, upon which the old brick tower stood, ha 
been entirely washed away. The island being uninhabited and snbject t 
dangerous overflows, in fact a low, barren sand-reef, unfit for cultivation 
no difficulty in obtaining a new site is apprehended. The new Light-hon 
will be placed in a convenient depth of water inside the island, which, iij 
this case, will be an effectual breakwater. The location will also be a 
some distance from the eastern point of West Timbalier Island, (towai 
the west,) because the point is subject to abrasion. The bay afford 



BEPORT OF THE SECRETARY OF THE TREASURY. 259 

•pcnn* shi'Itor for tho vossels iiwil in coiistrurti<»n. The ]»l;iiis for (his 
L:;:Iitl]tius(* iwv imnipIeUnK and it will Ih^ soimi mulcT con t met. 

Trinity Shixil^ intt'ruuMliato l>etw«HMi Xos. 304 and IMiTt, — A sun'oy of 
this j^liiul uas coinnuMiivd by the* I'nitrd States Toast Siirvoy in April 
and 31 ay, but not finished. An iron srrew-pilo Li^ht -house, one huu- 
dretl anil twenty-tive feet' above the si'a, will be cuu tract ed for at aa 
early day for this shoal ; tlie (ilaiis are completed. 

ValmnirH PaMx. internu*diate iK'tweeii Tiinity Siioal and Sabine I\iss. — 
Inquiries have 1n*cii made with a view t«) olttain possession of a suit- 
ab1<* pkHv of hind for the new Li^Iithouse. There S(H*ms to be ninrh 
eoofusMOD in the claims of various parties, so that the only certain ukkIc 
lo adpiirp paviession is by the oiK*nition «)f the laws passtMl at the last 
■pfl^^ionof the h*;;isIatun*of I^uisiana. The new Li^ht liouse authorized 
at thi< pfimt will Ik* erected darin;; the next w«)rkin;; si'ason. 

'MTk Saitinr PaMt. — The tower is in ;riM»d onh'r. The kee|H*r's dwelling 
rpquir^-s a new roof, new thntrs, and general repairs, which will be exe- 
cat<Hl durin«; the next season. 

JT7. ItoUrnr Point, — An attempt was made to purchase a new site for 
tlir Li;rht house at such a point that the establi.shnient of tw«) Kan^ 
Lt^t> wouhl have pven perfect ranges over the bar and through the 
ckanoel of the harlMir. The nep>tiations failed. In conMKpience of the 
&iliin* to obtain a new site, the Ihiartl orden*d the foundation for the 
arv tover to Ih* placed on the old site, which was arcordin;;ly «lone. 
Tbf* f«tundation is complete. A dwell in <r for the Ii^ht-keeiK*r, on the 
plan •»f that at Pasti tk Loutrc^ has In^en tliiished. The iron Light house 
lor tbi!« plai^is now under construction at the North. 

3f^l. Mataffffrth. — The new Lii^rht house authorized at this idace will 
be ct>nfktnjcte<l iluring the tisi'ai year. 

X<^. Sitash. — The screw-pile Lighthouse for this i>oiut is under con- 
aCrortion at the North. 

Ifrrrnua Ptfint, — The refus;il of the owner to wll any land to the (lov- 
eramrnt mach- it necesssiry t(» abandon the tirst plan of ])lacing a ciiuple 
of l:a:ip- Li;;hts on the land, and ti» substitute therefor a sci-ew-pile 
Li^t bouMe, which is now under contract at the North. 

.&%». Ilrdztm lnUinil Ilrtivttn. — A nt*w iron structure is recomnieniled for 
thL« |i<»iiit. f»n acciKint of tli«* rotten condition of the pres4*nt tcm]N)rsiry 
Uy«»-r U-in;; subjii't to «1estru«'tion in hea\y ;;ales. Kstimates submit tecl. 

Atrkafnltfya jsatj, — The Ihmcoiis marking the entrance lo this bay are 
ia t^Mjii fifdtT. 

I^f^t, at heail of the Passes. — The buildings authorizeil were tinished 
b} lile end uf the year. 

TENTH DISTRICT. 

TbiA DiMrict extends from the m<»uth of 8t. Kegis lUver, New York, 
to iurlade Urnnny Imfantl Lujht-houM\ Detroit liiver. Mi«'higan. 

ImMpwrttfT, — (/omnuNlon' <iustavus II. Scott, I'nitt^l States Navy. 

Emyimter. — I>re\et Lieutenant foloncl (icorge i^. liillcspic. Captain of 
Eftj^mrem, rnite^l States Army. 

In Uiia dijitri«'t there are — 



X10ti \mmm% simI li(;htn| lii-aronH TA 

toj m Wah^XrA lN-4rci|i« 

Ws lU IMmltiiiU 72 



apBfv l«Bj»lur rrhifio iiu|i|»l y litnM-«* 110 

XtmAyt (rtcamrrj //a^r, toiiiuniito Ti-utliuml IJfVriitli IMntriiin... 1 

ben preceding the names of statioiia curresiwud with thoae 



260 PAPERS ACCOMP ANTING THE 

of the '^ Light-house List of the Northern and Northwestern Lakes of th 
United States," issued January 1, 1871. 

446. Ogdenshurghy New York, St. Lawrence River. — ^The renovation « 
this station commenced August 23, 1870, as mentioned in the last auiina 
report, was continned during the working season and finally completer 
June 9, 1871. The sea-wall protecting the lot has been raised throu^Ij 
out its whole length ; the space inclosed filled with loam and rich eartL 
graded and sown with grass, and shade-trees planted on the land fn>Dt 
The station is now in excellent condition. 

453. SackeWs Harbor ^ New York, Lake Ontario. — ^The renoTation <^ 
this station, commenced in August, 1870, and mentioned in the lad 
annual report, was continued during the working season and finally 
completed April. 1871. A neat picket-fence incloses the dwelling and \ 
small garden ; soade-trees have been set out on the land side, and th 
old house and d6bris have been removed. The grounds are now ii 
excellent condition. 

466. Pier-Head^ Oswego, New York, Lake Ontario. — ^The pier-hea< 
of the west pier has been marked by a Light exhibited from a smaJ 
glazed box fitted to the top of a mast, framed into the pier. The wei^ 
pier is very much exposed to high seas, and at times it is impossible fol 
the keeper to reach the pierhead. To insure the maintenance of th< 
Light at the pier-head, two g-inch galvanized wire ropes connect the to] 
of the mast with iron bars, fastened inside the stone tower at the second 
window, and serve to support a lantern six inches in diameter, showini; 
a fixed white Light, that is run upon them from the tower to the ma^t 
The working of the device has, so far, been entirely satisfiftBtory. 

Fair Haven^ New York, Little Sodus Bay. — ^An aj^ropriation wa^i 
^ made March 3, 1871, for the erection of a pier. Light-house, and dwelling] 
*for the keeper at this station. The station was visited May 26yl871| 
when it was decided to mark the approach to the harbor by a firam^ 
beacon to be established on the pier on the west side of the channel, and 
a suitable site for the keeper's dwelling was accordingly purchased. Xi 
soon as the necessary papers vesting title in the United States shal 
have been submitted and approved by the Attorney G^eral, proposals 
will be publicly invited for the constructicm of a frame dVelling foi 
the keeper. The Light will be of the fourth order, fixed, white, in ;: 
frfune tower, provided with hauling apparatus for pier-head Light Tbt 
focal plane of the Light will be forty feet above the pier. 

459. Big Sodua Bay^ Lake Ontario. — ^The renovation of this statiot 
commenced in August, 1870, and^ as mentioned in the last annual report 
was continued during the working season, and finally completed Jaur 
30, 1871. The old tower and house have been removed from the lot, 
and the stone and debris formed into a rough jetty extending into tbf 
lake at the west end of lot, to prevent a threatened wear of the bank. 
The jetty is seventy feet long, with a twenty-foot base, and extends tc 
nine feet of water. The station is in flue order. 

462. Oak Orchard^ New York, Lake Ontario. — ^An appropriation wa:^ 
made July 15, 1870, for a Light-house at or near the month of Oak 
Orchard Creek, New York. After a careful examination of Op^ Orchard 
Harbor, and* the shore-line in the vicinity. It was deemed best to mark 
the approach to the harbor by a frame beacon placed upon the west 
pier. In accordance with this decision, one-half acre of land on tbtf 
west bank of the creek, near its mouth, was purcha€«d as a site for the 
keeper's dwelling. During the winter the title-papers of the lot were 
received and forwarded to the Attorney General, and by him examined 
and approved. For the supply of the necessary materitd for the 



BEPOET OF THE SECRETARY OF THE TREASURY. 261 

ilwfllinp nml bracon ponlctl pn>iK»sals vero puMicly invited and fon- 
tra4 T.s ni;i(1o. AVork \ias minnit'iKfd Marrli 'MK 1S71. Tin* dwelliii;; is 
a oni-Mon- and aftic- fninu* stiiK-tnio. with a nu»ni csjHH'ially arran;fi'd 
U'^r xhv acn^ninimlation of tin* beacc^n sii])[>Ii('s. T1i(» licacnn was linislu-d 
Juno 1(1. and tlio Li{;]it, wliich is of tlic fntirtli order, fixed, uliito, was 
«-xhiVut«d for tlM' first time on tlie ovejiin;; of .lime 17. 1S71. The dwell-' 
iii^ was tinisho«l and the keeper instaUed .Inne L'L*. 1S71. 

4ri.l. F^trt yiaijara. New Yerk, month Niapira iJiver. — An ai)propria- 
ti'«u was made Mareh X 1S71. for rebuilding the Li;:ht-honst* at this 
Ma{;iin. Plans have be<*n preprred for a stone tower with oil- room at* 
tarhf'il. tn Ik* phu-ed on the exticnu* eastern end of the Li^ht-honse lot. 
I*n»|i<»?^ls are now invite<I for the neeessarv material for tower and oil- 
rui>ui. As s<N>n as the material ean he delivered nnder rontraet. the 
Wi»rk will Ik' eommeneed antl ]ins}ii'd to eompletion. The tower will be 
of r«>ar»4d ndible-stono. ei;;htec-n feet dianit-ter at the base, and eleven 
U-t't at the tii]» «>f the e«iniire. TIk* height o\' tin* ftx'al plane above the 
MrlViO' of the ^ronnd w dl be forty live feet. The order of the Li;;ht will 
BDl Iw i'han:re4|. 

■MVTi. llvflaln HrralirnUr. fnoith end.) I^nflalo. New* York. — It was 
llatfl-«l ill last annual lepoit th:it ** an ap]»r(»priation was made July ITi. 
l^«o. fur a l>ea«-nn-Ii;:ht on eaeli entl nf the breakwater in this haibor."' 
An the breakwater i< not 1ini>hetK it was «inly ]iossible to make ar- 
rmzi|;fnieiit> for the ((instrnftiitn of the beaeon to oeeupy the north end. 
Tilt* appritpriation wimhl not aomit f»f a very elaborate stiueture. and as 
It i< diflif-ult, if not ini]Hissible. (O reaeh the breakwater at eertain sea- 
9€9tin «•! the \ear, in any way shtirt of a steamtu^. it was found neces- 
Miry lit :inan;:e a stim-ture that shuuid eontain cpiarters for tht* k«'eper. 
TIm?4- rii!)<»iiii'rati«»ns. taken in ('uunectidn with thetleiith of water at the 
Ht4-. made ir iniiN*rative to use tind»er in the <'onstruetion. on aeeount 
of it.« «*h«-apne>>. I'riipo.sds w« i-e publicly invited for tlu' Mi])ply i»l the 
De«-t-yoar\ material, and eontraets have In en math* tor tin* iiou, stone, 
and limlN-r. and fnr tVe framin;; <>! dw«'liin;r. (hi .May IS. a erib forty 
Ctrl Mjiiare was sunk twenty feet htlituK and twenty -three teet fn»m the 
D«*rth «-rid of the bieakwaler. and tlic Iraiiiin;: «-ari'ied ti> tin* suil'aee of 
tbf' Water. To allow settleinr::! to take plaee. woik was Mi.spi-nded till 
JnfH' ITi. vheii >i\ more eourx'^ writ* aihh-d. Wmk was a;:aiii su>pend(d 
till •frini I'l. when it wa> loniiied. '1 he pier ot proleetioii is tw«'lv«* feet 
ftbtftxt* ilif h-\ilof till* lake, ami the lieaeoii. wliirli will be eli'Vateil ei;:ht 
fr^C aU»\i* It, will b«* Mippoiteil b\ lieax^ u]>?i;:lit oak timbeis se«-uiely 
fnAni'-ii into the pifi. the «iak fimbir bi-inu' tii inly held by adjiiMable 
wrt/fi;:hr iron loiN. (Mi the wi>t r id«' ot the beaeon. twenty-lour feet 
a)Hi\e th*' watiT. a I 'o;: bell w.l In* ariaiiLred. >tiikiii^ tliiee times in 
qoH k ^uri-eN^iiiit. at iiitt-rvals oi tliiit\ >t'rt!iids. 'ihe stiikiii^ appaia 
tD« will •i<-rTip,\ oil** ol the loot. <; of the Im aeoli. It is e\p( eli il that 
thi* woik will III* ri.mpiiTed b\ iCptimicr I~». 1^71. The Ij;:ht will be 
of the fouith iifdrr. fixed, led, tli* Inal plalie lliiitx M-\en leet alio\c the 
)/t\r\ij\ the lake. 

4<i6. livfhthf Ihuilirnttr, f>ot:th ci:d.' r-iillali*. Niw Yoik. — It {< ]'ro 
ItrmLtl to uiaik the uiiliiii>hi d >oi.ili eiiii ol bii :ikwali*r b\ a tt mi fM:<:> 
fran*^ liearon. with the ItN-al plan** tw« i:t\ ei;:lil li-i t ahove the lake 
lr««*l. I'lir a ht'i;;ht of ti*ii ti-et al-oM* liaM- it will be of open hanie- 
w«iik, Mriin^'ly biaec-d, ti» ^'ivt* tin- wavrs. as neaily as po.«>sib!e. niiin- 
ftirmi|*Cr«l inii^j^ap- o\er the breakwater, 'llii* l**o;: l»ell tor this station, 
vbtfh lA to blrike eontinuoii>ly at interxals of ten hi'i'oiids. has been 

Light will bt- of the fourth urdcr, fiii'd^ white. The propoKed 



262 PAPEBS ACCOMPANYING THE 

• 

length of breakwater is four tliousand feet ; at present only seventeen hnn- 
dred and fifty feet have been built; If the usual annual appropriations 
are nmde, the residue should be built in three to four years. In vieir 
of this distant date of completion of work, no appropiiation is asked at 
present ibr the construction of the beacon to mark the south end. 
• 467. BuffalOy New York, Lake Erie. — An appropriation was madt* 
March 3, 1871, for the reconstruction and improvement of the whaii in 
front of Light-house depot. Sealed proposals for the suj>ply of the 
necessary material and for the labor were publicly invited, and con- 
tracts for the supply of the timber, stone, iron, and framing were made. 
Work was commenced June 10. The old crib-work has been enttrelv 
removed, and the contractor is now dredging along the ffont of the lot 
'preparatory to sinking the cribs of the new pier. The pier will be two 
hundred and sixty-four feet long by twelve feet wide, and sunk six feet 
below water-level. It is expected that it will be completed by Septem- 
ber 1, 1871. 

' A Lake coast Light on the noriliern side of Presqu^isle^ Lake Erie, has 
been petitioned for. An estimate has been submitted, accordingly, of 
$15,000. 

475. Conneaut, Ohio, Lake Erie. — An appropriation was made March 
3, 1871, for building a light-keeper's dwelling at this station. Plans 
and specifications of the dwelling have been prepared, and proposal 
will be invited for the construction under contract, when the title-papers 
of the lot purchased for the site have been examined and ai)proved by 
the Attorney General of the United States. 

470. Ashtabula^ Ohio, Lake Erie. — An appropriation was made March 
3, 1871, for building a light-keeper's dwelling at this station. Plans 
and specifications of the dwelling have been prepared, and sealed pi\)- 
posals will be publicly invited for the construction under contract, when 
the title-papers of the lot purchased for the site have been examined 
and approved by the Attorney General of the United States. 

477. Orand MiveVy Fairport, Ohio, Lake Erie. — An appropriation was 
made March 3, 1871, for completing the tower upon which work had been 
stopped by act of July 12, 1870, and for the reconstruction of the keei)er'8 
dwelling. The new dwelling will be a one-story and attic brick struc- 
ture, placed upon the site of the old gne, and connected with the tower 
by a brick covered-way. Sealed proposals for the supply of the neces- 
sary material were publicly invited, and contracts were made for the 
lumber, rubble-stone, andfbrick. The stone for the tower being already 
on hand and dressed ready for laying, work was resumed on the 20th of 
May. The tower is now nearly finished, and it is expected that the 
Light can be exhibited by the 15th of August. The order of the Light 
will not be changed. A great part of the material for the dwelling has 
been delivered, and the construction has advanced above the water- 
table. The station will be in complete order by the 20th of September. 

479. Cleveland^ Ohio, Lake Erie. — An appropriation was made March 
3, 1871, for rebuilding the Light-house at this station. Sealed proposals 
were publicly invited for the supply of the material necessary for the 
construction of a stone wall to inclose the grounds on the north and 
east sides, and for a third-order lantern complete, with stairs for the 
tower, and contracts have been made. The stone and cement were 
delivered early in June, and work was commenced on the 24th of June. 
It is recommended that the ai)propriation for this station be extended 
to June 30, 1873. . 

482. Black Biver^ Ohio, Lake Erie. — This station has no keeper's 
dwelling. An appropriation of $4,000 is recommended for the construe- 



REPORT OF THE 8ECBETABT OF THE TREASURY. 263 

UAD of a dwelling similar to the one to be coustnietod at Ashbibula, 
Ohio. 

i-'C?. VrrmiUinn. Ohio. Lake Erie. — An appropriation was ni.ide March 
X lsTl« fi»r hiiiltlin^ a li^^ht- keeper's dwellin;; at tliis Matitm. The sta- 
lk»n wa« visitiil May is tor the purpose* of siOeetin;; and purchasing a 
nitable site. No snitahlc vacant lot could bi^ puirhas^Ml that was easily 
arrfseiible tnini the pins, and from wliich tlic In^acon «'oidd be seen, and 
lu i*oDsequenc«* a purchase' was u)a«le of a h)t with a new ]:onse upon it, 
iMUtaixiin^ every c«)nveiiience for a kiH*]M*r*s dwell in;;. Occupation will 
t«iki* plact* when the papers necess^iry for vestin;;; title in the I'nited 
SiatfS have Imtu examined and appn>ved by the Attorney (ieneral. 

4M. //wrfiii, Ohio. Lake Krie. — An appropriation wis mad«* ^larch 3, 
1^71. forbuildin;; a ]i;rht-kci*per*s dwelling; at this station. The station 
VA:« visitt-il May 17. for the purpost* of selecting; and punhasin^r a suitable 
Nte. A purchase* was made, but the owner of the l(»t has since ivfused 
to ^ive a title. Fuither etVorts will l)c made to obtain a suitable lot. 

i<i. Crtlar /^l/■«^ Lake Krie, near Sandusky. Ohio. — It is proposed to 
establish a Fii^f-lK'H at this station U'tbre the close of the s(*ason. 

4SMI. Turth' hlinul^ I^ikc* Miie, near Toledo, Ohio. — It is proposed to 
cMabli^h a Fo;;-U'll at this station In^fore the close of the S4'ason. 

4!ll. A/fiNMcr Oittir A^im/r, Tolrdo, Ohio. — An appropriation was m«idc 
Vairh 3. isTl, to buihi a li;;htkceiH'r*sdweIlin;; at this station. Sealed 
pru|Misals were publicly invited to .lune «(, fur the const met ion of the 
iiTirllin;;. anil a contract has been made. It will be a frame dwellin;;, 
oittf f^tory and attii*. placed on the west end of tin* ran;;e. and behind 
th«* tuner raii;*c tower. It is ex pert ed that the dwelling; will be ready 
for fircup.it ion by the I'Oth of ScptcnduT. 

49^. iJihriiUar. Lake Krie. mouth of Detroit I*iv(T. ^lichi;ran. An 
apiiropriatiiin of $1o.(NNI is i*econimended to rebuild the towiT and 
k»^|ifrii ilwelliii;,' at this station. The present buiidin;;s are very old, 
azid not Uf»rth ii^pairiii;;. 

At each of the following named stations then* have been n'pairs and 
rf-Df»%atii»ns more or l<'>s durin;^ the last year: 

441*. Suiihn /i'imA", St. Lawivnci' iJivi-r. 

4.VI. tCiu'k hhntti, Sl.La\\i«*nee IJiver. 

■ITii Galh^i IshtiuL Lake Outari«>. entrance to »St. Lawrence Uiver. 

i.VI. ihtrrtju. Ni'W York. I-,ake Ontario. 

40tL OVii/Ao. rii:iilotte. New Voik, Lake Ontario. 

V#4. II**rnfAhttf Ii%tf\ iSutValo, New Voik. Lake Ontario. 

471. I'rfjftpt'tAlf lUiw^nt^ ifanp* No. 1. Mrle, TennMlvania. 

47:^ PrfAtiutMU lUmtm^ l%an;re No. L'. Kiie, IVniisylvania. 

4<i. fetfar i'nitif, Samluskv. Ohio. Lak«* Krie. 

497. JU'fttrtfr, Mouiim', Miehi;:an. Lake Krie. 

Tbe fiilhtw in;; named Li;;ht .stations n «piire repairs to be madi* during 
the fimuin;; \ear: 

Ml. iJrtuMir liffu^tni. Charlotte. New York, Lakt* Ontario. 

4M. llurAfxhnr Iittf'. liulValo, New York. 

4fiM. liunkirk, Dunkirk. N4'W Yoik. Lake Krie. 

47.#. I'fmiMMulit lUtictni Iitinnt\ No. 1, Krie. Pe|ii:>\ Ivaiiia. 

47h. UranH L'inr, Kairpoit lieaeoii. Kairport. (Miio. Lake Krie. 

4^%^. VrttH l!%ltimL Oreeii Island. Lake Krie. 

4i<l. WtMt iS'r'A/fr hlauiL Lake Kiie. 

4!CSL 4m. iliiinuff MhhiU L'tnu/r, Toledo. Ohio. 

497. Jf«iiirc<c, MonriN% Miehi;!an. Lake Krie. 

499. iltimajmla. Detroit iCiver. 

SW. 6rMif Ulandj Detroit i:iV4T. 



264 PAPERS ACCOMPANYING THE 

Tbe following are the names of the Light-statious in this district not 
mentioned elsewhere: 

447. Crossover Island^ St. Lawrence River. 

448. Sister Islands^ St. Lawrence Kiver. 

451. Tibbetfs Pointy entrance to St. Lawrence River. 
454. Stony Pointj Lake Ontario. 
457, 458. Big Sodus Range Beacons, Lake Ontario. 
4G9. Dunkirk Beacon, Dunkirk, Xew York, Lake Erie. 

470. Erie Harbor, Erie, Pennsylvania. 

471, 472. Presqu^isle Beacon Ranges, Xos. 1 and 2, Erie, Pennsylvania. 

480. Cleveland Beacon, No. 1, Cleveland, Ohio. 

481. Cleveland Beacon, No. 2, Cleveland, Ohio. 
480. Cedar Point Range, Sandusky, Ohio. 
487. Marblehead, Sandusky-, Ohio. 

495, 490. Maumee Inner Range, Toledo, Ohio. 

An estimate is submitted lor a steam-tender for the Inspector and 
Engineer of the Tenth Light-house District, rendered necessary b^* the 
large increase in the number of Lights requinng repairs and Buppliet, 
buoys and other aids to navigation in the Northern and Northwestern 
lakes since 1S05, which it is found cannot be eftectually attended to by 
the tender stationed at Detroit for Lakes St. Clair, Huron, Michigan, 
and Superior. The buoy service, which has heretofore, and is now, 
mainly i>erformed under contract with private individuals, is not aatii- 
factoiy, and can only be proi>erly i)erformed by a small steam-vesseL 

ELEVENTH DISTRICT. 

The Eleventh District embnires all aids to navigation on the Northern 
and Northwestern Lakes above Grassy Island Light-house, Detroit 
River. 

Inspector, — Commodore Alexander Murray, United States Navy, 

Engineers. — Brevet Brigadier General O. JVI. Poe, Major of Enginecrt, 
United States Army. 

There are in this district — 

Lij;bt-boiisoR and li;;litod beacons 91 

Day or iiiili;;bte<l beacons 3 

Itiioys ni'tuully in ixisition 144 

Si).'ire buoys lor n*liirf and to supply losucs • 00 

TcndiTs (strani) Warrington und JIazc t 

Tendtr(sail) Ihlle 1 

The numbers preceding the names of stations corres])ond with the 
'Mji;;lit-lious<' List of tlie Northern and Northwestern Lakes of the 
United States,*' issued Januarv 1, 1S7I. 
. 504, 503. iSahit (lair Flats, new channel.— By the act of July 12, 1870, 
returning to the Treasury the available fun«ls, work on these Light- 
houses was suspended while in full progress, and it was not nutil the 
appropriation of Man*h ;$, 1871, became available that oi)eration8 could 
be resumed. An adetjuate working force is now upon the ground, tnd 
the two stations will be rea<ly for occupancy before the close of the 
si^ason. ^leanwhile, temporary structures have been erected, and evefy- 
thing is in ivadin<*ss to exhibit lights, as soon as the annonncement iB 
made that the <'haiinel is open to navigation. 

50C. Fort (iratiot. Lake Huron. — Un<ler the provisions of the apino- 
priation of March .'$, 1S71, for a Fog-signal at this station, one is nov 
under construction, and will be in operation before the close of fbe 
season. 

A Light-house between Fort Oratiot and Point Aux Barque$j Imke 



RErOBT OF THE SECRETARY OF THE TREASURY. 2iu} 

liumn. — Till* Inst annual ri*]M)rt (Mintainod xhv tol lowing, wliicli is a;;ai:i 
^u^mutitl. in the 1i(i|k* that the uoccssiirf appropriation may bv niaile : 

An A*ltlitiM:i:il roS'^t I.i>;lit. lH'txvt^*ii Furt ilrat'uit and Pmnt Aux Barquet, Lake Huron. 
ii.il r«xi»r2ti!M :iilt-il in la^l vrar*.-* ii-ii(irt. is vrrv niucli nivdnl. 

Tb*' •!.«ia:i<-< lNtt\rtn (Ik* tMti {ilai-if* i?* M'Vcnty-livf luilrs, f«ir tho wholu of which 
re««t i* kit-p tlir .">hi«rr mil aUianl while K^)in{; iu cither direvtiun. 

Thi» amount ivriuired tor such a Li;;i:ht -house, ineUuling the purchase 
cf thf laniK will Ih* alNUit ^.'UMNNi. 

ICangt (UifttM at the month of Sntjinair liiver^ S<iginaic 7?^'//, Lake 
liurtpn — An appropriatitui of li^l-.tMio for i\wsr ranp*s was made by siet 
oi ri»n;:re>> approved July l.">, ISTti. The title to the small pniiion of 
n:arsh iiipilriHl for these lights was so much involved that there wan 
!iui little hii|N' of its lN'in<; cleare<l up in time to save the appropriation 
frout n'\er>inii to the Treasury, uiidi*r tin* provisions of the act of C'on- 
;::••>.'* «if ,1ul\ 1-, 1^7t^ ^loreover, the juice .'?J..'»tM>) asked for the few 
len-s of 8wamp, ini passable on fiNtt in the siimnter time, was st) much 
mU*v«* its n-al value that application \\a> made to the p>venior of 
Mirbiiiaii lor a commi>sion to conth'mn tlie proptTty under the Statu 
Law«. Thr ciimmis>ion fixed the sum i*f ."itlT. P.H> St as a fair and Just 
cn<ii|Nn>:itii»n i'<ir the site ivquiivd. This amount beiii^ ]ar;:ely in excess 
o! tb«' t-iitiii- .i]ipropriation. as well as ;:ii-atly licyond its value, tin* awaixl 
f»f iIm- n»mniiv<ion was prom])tiy declined by the Hoanl, ami on tin* oUth 
Jaiit-. 1^71, 1 hi* appid|iriatioh revert etl to the Tri-asury. It is uoi recoin- 
iii*-:!diil th.il .in> 1 art her st4']is Hi* taken at present. 

.'»ll. fhnnthr Jiitjt Itihintt. — l-ntler the a«l appropriatin*; for a Fo;r- 
»:jT!.d at till** >tatit>n. one is now under conMruction. It consists of a 
!<• :ii«*b \kb) ■»:!(•. actuated by steam from a horizontal tubular boiler, and 
«il! !>*• f'liniplt'ted ibirin;; the pivsciit >caM»n. 

'•17. I'ttAiiu'iMlt, l^dir Huron. — This im]iortant coa.^^t Li;:lit. which was 
cr»d«-r • -I in st I art ion :it the date of tin* ia>t annual i'e]Mirt. uas ti!:cxpc( t- 
•-iaI\ • i»ujpl«-rid, anil was ii;:hifd tor the lirsi tinn* upon the opening -if 
cji ;;;.itii»n tlii-^ M-a.Min. it i> of ^re:n ben«*lif to navi;;ation. AiU'r the 
L/^n L(;:lit w j<« fxhibitcti the ohl towcr at tin* entrance to the haibor 
«A« di<-in.intli-d. and the lantern and h-ns are ready tor u^^e else v> here. 

.^I'tr'tit '•» L'lf/, LaL«- lliMoii. — After the dal<' of the hist aiinu:il report 
wick (:i>«»a l!i<- i-iilit<i«-r ol pritfcc(ii»n was pinsecuted at S«-..iiinioirs 
llar'-o: ui.'ii' a >imii« !i:ir ih-pol with doi"lv;r;;i' has bi-i-n est.i'»ii>ln'd) 
t'.'il ■ li*- I I'M' iif ihi- '•iM^on, and ri'suinetl on the oiH'iiinv: *'f n;i\ >v:aliou 
^ •• .: thi- Ul of Apii!. It is exp4*ctcd that the entire crib, niiirty-two 
Ir* * -4jiMn-. will Im* r<-.iily to In* pj.iced on tin* reef rally in tluly. 

Punn;; tin* wintir tlif cutler dam was framrdat i>(*troi(. and iiftt'r the 
f ]m inU'ji til n.i\ i;::iiion ii was tak«'ii to Scaniiiion*M Harbor, in itadiness 
for i:^- a.« mhiu a> the crib shall have U-eii completed and placed in 

A »«intiair t'«»r tin* >tn!M* riM|iiircd for tin- l.ii^ht house was mule, and 
It «A* .i:;ii-t«l III di-!:\«-r :^'i'.iiii:i' at .^caiiininir^ Harbor, brds aiMl iiailds 
r«T. !'»r Tl.'t- ^r.rii «•! .-? 1 St per «'uliic loi.f. TI;'- coiit I itilur uli«rjy laih-d 
t'< f'jnii-h rh«- -^lon*. and. ow in;: to tin* ra)>i(| advam-i' ••I tin' **i*asoii. 
!*.-r»- wa.'* i!'i' (»:::•■ !«i a;:ain ail\irli"«i* I'oi" piM|Mi'.aU w it li any hope nf 
•^•Btpl#-tifi;: t!r»- riii.n.ici^aiicl mtui in:: tlicdi!i\ii\ ol'a >iilhririjt ijuantity 

irf *7i/n«- to bllli;^ th«* Wtuk alniM* Water iii-ti'l'- llic • lii'^c III till* M'a*«tili. 

I?i Xlit^ fm«'i;:« ni-y appiif'atiiiii was iii.hIi- titr aulhoiity ti* pari lia^e 
hro^^Umv Inmi Mai ulrii: aii. < Hiin. in *«ii!)ii-t' m i|!iantit\ to sei-un* the 
otjyrv-r. The Inihui. (!•!(• till' Sit-n-iary nl flu- I'lfasniy aulhiHi/'-d this 
|»tirrbaM'. ami it wa^ .icTordin;:l\ niadc at a la'i- of ifl I't \h'V enbic toot 
•S«JiM-« mill U-fls and builds cut, and 9I '^ b>i >toiie iu the lou^h. 



266 PAPERS ACCOMPANYING THE 

At the time the proposals ^ere opened under the advertisement tlu^e 
same persons offered to furnish .the same stone tor $2 25 per cubic fooi, 
beds and builds cut, or 50 cents per cubic foot hifjher. While tht <h 
stones are not as good or durable as granite, it is still believed that tiny 
will answer the purpose and endure for ages. • 

The wreck of the schooner Nightingale^ reported last j'ear as occu|>». 
ing the site selected for the Light-house, was removed during the inoiitii 
of June. 

Every preparation looking to \h^ successful placing of the crib on 
the reef has been completed. The requisite tugs, among the most 
powerful on the lakes, have been chartered to tow the crib, as well a> 
barges and scows of cax)acity sufficient to float 250 cords of stone, all of 
which will go out with the crib, and it is hoped and expected that, 
taking advantage of suitable w'eather, the crib will be placed on themf 
and secured within twelve hours after leaving the harbor. 

The requisite derricks and shears for handling the stone at the depot 
have been erected, and two platforms of masonry upon which to M 
together the several courses of stone and drill the holes for the irun 
domes are under construction. 

A derrick has also been ordered for use in handling the stone upon 
the crib and setting them in the tower. 

The failure of the contractor for granite involves the loss of the bal- 
ance (about $70,000) of the appropriation approved July 15, 1870, tor 
this work, which, under theact of Jul>* 12, 1870, reverted to the Treas- 
ury on the 30th of June. It will therefore be necessary to reappropriatc 
this amount for the fiscal year 1872-'73. 

Straits of Mackinac, — The necessity for a Light to mark the passage 
between Kound Island and the Islana of Mackinac, known as the North 
Channel, is as great as ever, and the recommendation contained iu the 
annual reports for the last two years, that the sum of $12,000 be appro- 
priated for this purpose, is respectfully repeated. 

522. DetouTj Lake Huron. — The proposition contained in the la<t 
annual report to substitute a third-order lens for the fourth order tbfu 
in use at this station, was carried into effect upon the opening of navl 
gation this season, and gives great satisfaction. 

Saint Helena Island^ Lake Michigan. — For reasons given in the annual 
reports for 1868-'C9 and 1870, a Light to mark the anchorage at lbi> 
island is deemed imx)ortant. It is again recommended that the sum oi 
$14,000 be appropriated for this work. 

Passage north o/tJie Beaver Islands, Lake Michigan. — This passage' i.^ 
now much used, and the navigation through it will rapidly increase, sim v 
with certain winds it is possible to sail through it when the south passii::i' 
is impracticable. Lights to mark it will soon be required, but it is pro- 
posed to defer for another year the estimates of their cost. 

Ldttle l^raverse, Lake Michigan. — Attention was directed to the noc« v 
sity of a Light-house to make this fine harbor of refuge available at all 
times, by an inquiry from the Senate Committee on Commerce. 

By reference to the tracing of the lake survey detail chart of Litt.t^ 
Traverse, and the engraved lake survey chart of the northeast end ()f 
Lake Michigan, including Big and Li4;tle Traverse Bays and the F(>\ 
and Manitou Islands, the relation of the harbor of Little Traverse to tb« 
navigation of Lake Michigan can be readily seen and appreciated. Th- 
harbor itself is excellent in every respect, easy of access, affording good 
anchorage and a complete shelter from all winds. 

A Light-house of the fifth order, together with a Fog-bell of 600 poumK 
with Stevens's striking apparatus^ will make the harbor available. In 



REPORT OF THE SECRETARY OF TI!E TREASTTRY. 2C7 

addition to its relation to tlio <;eiu*r.i1 coiniiieree of Lake Micliijrnn, ttio 
lL&rlH>r Itas mnw liK'al iiniKjrtaiirc. Tliis is iiicivasiiig, and, donbtU\s.s, 
vill itintinup to do so. 

oilii. S)utk Manitott^ Laki* Mirlii;ran. — Tlio work of iniprovin*; tliis 
Hati«>n i< in |»ro;nvss, tbon;;li tlie working party lias lH*(*n trniiMtrarily 
vitbdniwn for MTvire elM*>vbi>ri*. All \W niatnials aro on the ^^ronnd, 
ant! !•> the Ltith July tlip entiiv \vnrkin<; forro will hv a;xain at tlio .station, 
vh*n n is i*\|K'rtiMl tlu* work will ;;o on unintt*rru]>t('dly until its mni- 
pletHin U'forv the close of the s^'ason. The imiiroveuHMits will consist 
of a thirtl 4inler tower founded on piles, havin;r its foeal plane one linn- 
drrti f«rt above the surface of the hike, and a covered passa;;e-way 
nKitJei-tiu^ the tower and keeiM»rs dwelling. This iiiiproveniciit will 
bt-tif ;:ri'at value to the cuniuierce between Lakc31ichi<ran and the other 
bko. 

Fratklfurt^ I«;ike Michi*:an. — As soon as the harlNU* ]>iers at this place 
uv «TinipIeti-«l a Pierli^fht will be KMpiired, and is estimated for under 
tbrbead of •• Tier Li;:hts,'' 

5^1. 7V/-< MtinpirtU', I^ike Miclii;;an. — Before the close of hist st^ason 
a Ltfsljt ^tas established on the head of the pier at this place, under au 
appropnatjiin of ^i»jhni, approved July ITi. ISTO. It was also inteiidcil to 
cnct a ke«-]NT's dwelling on shore, but it having lH*en found inipossiblu 
Co pf rfi'i't the title lM*fore th(***fOtli .lunc. the balance of the a])))ropriation 
OB that day reverted to the TrcaMirv. It is rcsiK'Ctfullv recoiii mended 
that the .sum of ^I.inni !>«> iisippropriatiMl for thcpurposi* in ipiestiun. 

LiitU IWuit .4 If SiihU\ 1^1 ke Michi;;an. — A Lake-coast Li;;ht of the third 
onlt-r i^ mu«'h needed at tlus point, as a simple inspection of the chart 
of L^Lt* Michi;:an will show. Last year an ai>propriatioii of Jscri.tNK) 
for this pur|M<.s4* was ri-commendcil, but not made, and the rccuinmcnda* 
lioD is Xiuu' res|Mn-t fully ivpeated. 

Wkttr liirtr, I^ike Michi;;aii. — ^The appropriation of :?l(KtMiO formerly 
cxi^tm;; for u Li;:ht at this ]ioiiit, reverted to the Ti*casury «luiic ;>0, ls7o, 
Bsdrr the act of July 1.*, 1S70. It is respi^ctfully ri*commendc(l that 
tLiii aixiount 1h* reappropriat«*d for the [lurpost* indicated. 

53ij. J/tfji/.Y/;f'ii. l^iUe Michigan. — The rcbuildin;: of the main Li;;ht at 
tkai» iikt.irion, in piii;;rcss at the date of the last annual report, was duly 
O0Hipbtf-«l. and the Li;:ht exhibited from the new structure before the 
doft** <>f thi- MMMin. 

]tu*L*»;»H /;«fi(f#ir. — This isti» be a Picr-liead Li|rht,on the outi-r end of 
tbe 9M>ulii pii-r, uith an clevat«-ii wa'.k cuuncctin;; it with the shore. Its 
iiin is now in piii;^ri'ss, and will hv completed >\itliin a couple of 
Tli«' exhibition of the Li;^ht will be somewhat delay etl tor want 
of tb«* re«pni«-il lUiiminatin;: apparatus. 

S!37. 'Vrn/i// Iliimi, Lak*- Miclii;:aii. — After the eompletion of the Pier- 
Wad I«i;:ht at M UMh'jf HI, ihr w«iikin;^ party will be transferred in (httnd 
Hmrm li*r Ihi' piir|Misi* nf cn*4'tin;;a bcac(»non the pierhead. An clrvatccl 
valk •t.inin;; tVoui a iniiiit on the pier, which can b<' sal'cly riMclied in 
ao% « rut L«-r, will conn«*i't the beacon with tin* short*. The whole will 
br ouii]p!et»L and the Li;:ht shown early in S'ptember. 

It n«is int«-niie«l to nio\e the l-'o^ si;:nal which is hH-at4'd im tin* i»ier, 
bat the irtTliirmance of the nnichiiierv is tpiite satistactiii\. and when 
Um? Ui;;«t Im-U pro]Nisi*d for the station is duly hun^^ it is .supposed it 
viJl aiij«viT all puriH>.s4's. 

.VX lioUand^ I^ike Mi«hi;;an. — A Tier head Li;:ht has iN-eii established 
on throaurendof the Miuth harbor pii'rat this place, and wasc\h:!iitcd 
hrforf iIm* rkuic of last m-Iimmi. The apiu'opriation under which the w«)rk 
was doue was inleudcd to cover the cost of u keeiier'8 dwelling also, 



268 PAPERS ACCOMPANTING THE 

but it was not possible for the owner of the site required to make i 
clear title thereto in time to prevent the balance of the appropriatii>i 
reverting to the Treasui*v on the 30th of June last, under the act of Jnl 
12, 1870. The sum of $4,000 should be reappropriated for a keeper^ 
dwelling, and a new effort be made to obtain title. 

South Havenj LakQ Michigan. — An appropriation of f 6,000 is availabl 
for a Beacon-light at this place, under which it is proposed to establisl 
a Light during the present season. 

Beacon at Michigan City^ Lake Michigan. — ^The working party en 
gaged in erecting Pier-head Lights will be transferred firom Grajt, 
Saven^ upon the completion of the work at that point, to Michigan Cit^ 
and will complete the proposed beacon and elevated walk at this pine 
before the close of the season. 

Calumetj Lake Michigan. — ^After a conference by the Engineer of tl; 
district with the president of the Improvement Company, which o\(ii 
the old Light-station at this point, he promised to put the title iu pro]H^ 
shape to be submitted for the approval of the Attorney General of tb 
United States, but he has not yet informed him of what progress i 
being made. As soon as the transfer to the United States is macV 
the work of renovating the old station will be taken in hand, under tb 
appropriation now available, and can be completed in a very short tiui( 

Oro88€ Pointj Lake Michigan. — An appropriation for the removal d 
Chicago Light-house to this point is now available, and the title-painr 
to the land required are in course of preparation. As soon as they liaM 
been approved, the work will be taken iu hand. 

A Light-hotiae at Racine Point — The last Qiinual report contained tbj 
following remarks : 

This is a promincDt point on the weet coast of Lake MicbigaD, about three and a )u 
miles north of Racine, and eighteen miles south of the north-cut beacon at MilwanL i 
The point shuts out to the northward the Racine Light, which lies in a bay and i^ wi 
seen by vessels coming from the north, and keeping the shore weU aboard as iu<; 
mostly do, until nearly abreast of it 

Frequent shipwrecks have occurred at this point for the want of a Light. For \*i 
Bcls coming from the south it would also be a good guide fur steering clear off Ual^i 
Reef. 

A Fo^-signol should also be provided. For those two objects an estimate of $4u.t. 
is submitt^. 

A Coast-light at Twin River Pointy Lake Michigan. — ^The followin; 
remarks are copied from the report of last year, and are repeated as pn 
senting a fair statement of the necessity for this Light : 

This point is seven miles north of Manitotcoc, and occupies a position on the ^^i 
coast of Lake Michigan similar to Grand Point au Sable on the east. It is the prnntj 
nent landmark for vessels navigating Lake Michigan, and should be u^arked by a to^^i 
one hundred feet high with an apparatus of the third order. There is an old diM":| 
tinned station at the village of Twin River, but the site is too far south of the ret: 
to answer the purposes of a coast Light. 

An estimate Tor a proper Light at this station is submitted of $40,000. 

North Bay^ Lake Michigan. — ^By act of Congress approved July M 
1870, an appropriation of $7,500 was made for the purpose of establisli 
ing a Light or Lip^hts to enable vessels to enter this harbor, and a pno 
for the land required waa agreed upon. But the owner found it iinprai| 
ticable to clear the title before the 30th of June, when theappropnati<'{ 
reverted to the Treasury. Submitted for reappropriation. 

A Light-house on Poverty IslandjeLt the entrance to Green Bay. — Alter 
tion is respectfully invited to the following remarks, copied from tb 
annual reports for the last two years. The necessity for this Light i 
daily increasing, the shipments of iron ore from Escanaba alone U'iuj 
sufficient to justify the erection of the Light : 

The already large and rapidly-increasing commerce to and from the northern end (| 



EEPORT OF THE SECBETARY OF THE TREASURY. 269 

• ;r»^rii Rftr and Inwrr lakr port a nnvr laki'M. in (lay1i;;lit. the northrni pamage fri)ni 
I^k*- Mm ht^u iiitiv OrfTti lia\'. lHraiis4>i>t' i(*« Ih-Iii;; iiiiu'Ii r*li«irt«*r aii<l iiiorv iliriTt. To 



ruAi>ic vr-MM-U lo liar thf fiaiui' pa^9ia;^t' in ihf itij^ht. a Ligbt-huUM* ou Puvcrty laland is 



Estimates 8ul)niittotl of 81S,(MK». 

A CiMMt iigkt bcticeem White FUh Point and Grand Island^ Lake Su|)e- 
nur. — lu tbe last four nniiiial rt'i>urts this Light has boeu ivcoiiiineuikHl. 
It is metre i)ef(U*d than any oth(*r Light iu the district not already pro- 
vided for. The sum of d40.iKM) will be required to build it, and an esti- 
mate sabmittiHl. 

A Light koHne on Stannanfi KtH'k\ I^ike Sn|»erior. — The nipid increase 
of the eoiumi'it'e U*tiveen Du Luth, thr eastern terminus of tin* Northern 
Parifle ILiilniad, and the Uiwer lakes, will demand, at* no distant day, 
ibe rni-ii«>u of a Light-house on this danger, so niueh dreadt'd by all 
Teasels tM»und to or from iHiintsaUiveKewi'enaw Point and ports below. 
The cas«r will U' similar to that «»t' S|K'rtaele lU^ef, ami all tlie easily 
apparatus and niaHiinery puri-hasi'd for thr latter can be matle available 
for the former, then'hy grt*atly redueing the eost of construction. 

It is not |»ni|H»s(*<l. however. t«> do anything further 4t this time than 
lo make tilt' preliminary examinations and matun* plans for the work, 
for which pur|N>M* an fstimatr of i^lMMHN) is submitted. 

LMH«r. Luke ^^u|H*rior. — Tin* railroad fn»m Kseanaba and Marquette 
tu <hitonag«in passes the he:id of I/Ans4* Hay, and will, tor the present, 
imniuate there. Etlbrts. whirli will probably jinive sueeessful, are now 
brixie made to complete the roiid to L'AiiS4* bet'on* the elosi* of this sea- 
■oo. when the plaee will at once Imvouic an im]K)rtant point for the ship- 
ment of iron ore. A good harbor is found at the head of the biiy, and 
it Aboahl In- light^tl. 

Tu establifJi such a Light as is iu*eded will n^piire an appmpriation 
of #lJ.<KNi. whirh amount is submitted, with estimate. 

Mmduta^ I^iLe SuiNM'itir. — This Light station having Ium'ii dis(*ontinued 
by the onler of the honorable the St'eretary of the Tivasury, it will be 
dUmantleil uben visited by the steamer Haze uimhi her presi*nt cruise, 
and the apparatus, &e., usetl els4*wly*re. 

•VO. E*igU Htirlmr^ I^ike Sn|H'rior. — fuderan appn»priationapt»n)ved 
July L%. I'^Ttt. this stilt ion has U'cu entirety ivbuilt, and is now in excel- 
knt order. 

Ovf«r hiand, I.iike Su^n'rior. — ^The through commerce to and fmm the 
weMt-m end of l^ike Superior, increasing so rapidly as thi* railroads 
havin:; their termini at Du Lath an* extended to the west ward.ail passes 
oatMdt? of the .\]Nisth* islands, and is gn^atly in need of a f Jglit-house 
«i tbf northern end of Outer Island. This should Im* a Light of the 
thinl rinier, and will eost ^MMHX), which sum is n*specttully recom- 
Brinleil ti» Im* appropriated. 

Stmd Inland^ I^ake SuiM*rior. — For n*siS4)ns given in the pnM>ediiig case, 
a Lictit 'of u lower onler, howi*ver) is (h*mamii*d on the northern end of 
flattd NIand, the nicmt westerly of the group, for which pui-[>os(* au 
aMinntnafion of tlH,oiN» is n*ecmimende«l. 

Du Lmtk. I^ike SuiN'rior. — Tin* act of Tongress appropriating for this 
IJght-hoDS4' provides that it shall 1m' liN'ated at the terminus of the 
Xortbrm Pai'itltr Kailway. ronsequently, the Chief Mngineer of that 
an written to, infomung him of the provision of thi* appropriation, 
in(c him to desigtiate a site for the Light house; ais«», in cas4» the 
fiite were not the pro|ierty of the rnitetl Stated to take the 
feqaitile Btepii to ascertain the owner, and, if praeticable, initiate iiego- 
far the purchase of the site. After soum delay, he replied that he 



270 PAPERS ACCOMPANYING THE 

* 

bad referred the commnnication to the president of the road, but no 
further answer has been received. 

Passage Island, — The discovery of the silver mines on Lake Superior, 
and consequent sudden and remarkable increase of travel and tnUlir to 
that region, renders it desirable that a Light-house shoald be built on 
Passage Island, to mark the channel between it and Isle Royale. Ih^ 
island is difficult of access, and therefore any structure put there will 
cost more than if erected at some more accessible point. 

It is respectfully recomulended that an appropriation of $18,000 W 
made for the purpose indicated. 

Pierhead Lights. — These are being erected as fast as illuminating appa- 
ratus can be supplied. That at Muskegon will be completed early in 
July, but the apparatus is not yet received. That at Orand Eaten, as 
"well as the one at Michigan City, will be completed before the cIom- ui 
the season, and the others provided for by the act of the 3d of Wanh, 
1871, will all be completed before the appropriations for 1871-'72 becumi^ 
available. 

As the extension of this system of pier Lights must depend upon thnt 
of harbor improvements, it is somewhat difficult to estimate in deiuil 
until it is known just where these improvements are to be made. Thm- 
fore the estimate for Pier-bead Lights is submitted in one amount, aud 
place it at $20,000, which will be sufficient for this district for the liscal 
year. 

Lighthouse depot at Detroit, — Work on this has progressed, thongb not 
so rapidly as was desired. A bulkhead has been built across the eutire 
firont of the lot, and the basin has been dredged out to a uniform depth 
of ten feet, thus giving sufficient room to accommodate all the Lijrbr 
house vessels. Enough of the dredged material was deposited iK'biml 
the bulk-head to fill up the low ground to the height of the bulk-bend, 
thus forming an excellent yard for the storage of buoys and other bea\ t 
material. 

The depot building, forty by sixty feet in plan, and entirely fireproof, 
has been carried up to a sufficient height to admit of the completion uf 
the second floor. The cellar for the storage of the supply of oil torm> 
the basement of the building. It is very desirable to complete tliiv 
building, so much needed. The dark room in which to test tbe oi)^ 
delivered under contract is to be located in the story above that now 
completed, and the work should go on. Wherever the work is 6t<>])iHil 
now, a temporary roof must be thrown over it to prot^t it from tbe 
weather, which will add considerably to the cost of the building. 

When the building was designed it appeared to be of amx)le size, bat 
it is now plainly seen that there will be no room to spare. An estimate 
is submitted : 

BEPAIBS. 

Eepairs more or less extensive have been made at the following-named 
stations, and they are now in good order. The repairing parties are in 
the field, at work, and, before the close of the season, all pressing repaid 
"will have been made. 

601. Windmill Point 

606. Fort Gratiot. 

608. Tarvas. 

609. Charity Island. 

622. Detour. 

623. Wau>goshancel 

626. Beaver Island Sarbor, 



BEPORT OP THE SECBETABY OF THE TREASURY. 271 

.c-n. Beater Island, 

\X», Grand Haven, 

VM, Kalamazoo, 

%\X Chicago, 

M, Waukegan, 

Mil Milicaukee, 

yAK MilteaukeCj (North Cut beacon.) 

.V>1, Port Washington, 

M. Point J^ninMula. 

yfL Chamber^s Island, 

.V^O. Manitou Island, 

>1. Gull Rock, 

FOG-SIGNALS. 

Fonr steam Fogsignals (boilers with whistles attached) have been 
^p!♦*^ed. They are to be established as follows : 

l<t. Fpright tabular boiler, with lOiuch whistle, tit Fort Gra^tot Light- 
Rarifm. Lake Huron. 

:«i. Uorizontal (locomotive) boiler, with 10-inch whistle, at Thunder 
[Kir Island, 

hL Upright tubular boiler, with lOinch whistle, at Detour Light-. 
L'aTinn, Lake Huron. 

4th. Horizontal (locomotive) boiler, with lO-inch whistle, at White 
T^h Pointj Lake Superior. 

Bells, with Stevens's striking apparatus, are to bo placed at Waugo- 
ikhff. Granite Island^ and Pottaicatomie Island, 

TENDERS. 

The steam-barge Warrington has been principally used this season 
In (Donection with the work on Spectacle Reef. During last winter she 
r^s ^strengthened by arches and additional bilge kelsons, and her deck- 
L*dms supported by stanchions, thus preparing her for carrying on her 
i:m k the heavy stones to be used in building the tower. She has also 
!»vD fitte<l with a steam-derrick with which to handle the stone. This 
iiTrick has proved of the very greatest service already. 

The hard work of the season developed such defects* in her boiler that 
J Et-ir one was deemed necessary. Hence, in August last the tender 
lis laid np, and a new boiler eight feet in diameter and eighteen feet 
[■•t.2 was put in, when the vessel returned to her work. As the new 
[«ilfrhas a larger steam capacity, it will require less coal to run it when 
rt.Ting in heavy weather than was required for the old one, as it will 
L" longer be necessary' to force the fires as before. 

The schooner Belle has been, and will continue to be, used as quarters 
for the workmen at Spectacle Reef. Because of her light draught she can 
fx' moored directly on the reef^ and she thus answers a purpose which 
TUT few vessels would, and indeed is of the greatest value. She is now 
^'I'ttiBg old, and will need extensive repairs before long, but nothing is 
;*ri»iK>^ before the close of the season. 

The steam-tender Haze has been employed in delivering the light- 
house sq>plies on all the lakes, and in transporting freight and looking 
ftfter the bnoys. 

TWELFTH DISTRICT. 

This district embraces all aids to navigation on the Pacific ooast of 
the United States, from the Mexican frontier to the boundary of Oie- 

gon. 



272 PAPERS ACCOMPANYING THE 

Inspector. — Commodore Alfred. Taylor, United States Navy. 
Engineer. — Brevet Lieuteuant Colonel R. S. Willfamson, Major 
Engineers, United States Army. 
There are in this district-r 

Lif:^ht-lion6es 

Buoys actually in poBition 

Spare buoys, for relief oud to supply lossee * Z 

Tender (steam) Shuhrick 

The following numberis, which precede the names of stations, com* 
spond with those of the '^ Light-house List of the Atlantic, Golf, an( 
Pacific Coasts of the United States,'' issued January 1, 1871. 

Point Ferminj sea-coast of California, near entrance to San Pedro Bar 
bor. — ^An appropriation of $25,000 is recommended to establish a fourth 
order Light-house and a steam Fog-signal at this point to mark Ua 
approaches of San Pedro Harbor. The approi)riation should, if poi^i 
ble, be made so as not to revert to the Treasury at the end of the fiscid 
year, for the reason that it is impossible to obtain a suitable site excep 
by condemnation under the laws of California, which is a long aiui 
tedious process. 

The number of vessels navigating near the southern coast of Califor 
nia, between there and San Biego, and passing through the Santa Bar 
bara Channel,' has been greatly increased within the last two years^ 
All coast steamers stop at San Pedro, near Wilmington, the port of LcJ 
Angeles, and a Light-house and Fog-signal, as guides to the entrand 
of the harbor, are of great importance. 

Anacapa Island, west side of southern entrance to the Santa Barbara 
Channel, California. — An appropriation of $70,000is recommended forthe 
establishmentof afirst-order Light-station attheeastemendof thisislaod. 
The island is a barren roek about one hundred and fifty feet above th« 
sea, destitute of verdure, and all the water and other matenals Dece« 
sary to prosecute the work will have to be brought from the main land 

The same reasons which make it advisable to establish a light a 
Point Fermin, are in still greater force with reference to Anacapa. wliic 
is at the south entrance of the Santa Barbara Channel, there out t^* 
miles in width. A Fog-signal is not recommended on the island, asth 
coast steamers usually pass nearer the main land, and because of tL^ 
high and very precipitous sides of the island, against which the ware? 
are constantly dashing and. producing a deafening noise. 

Point Hueneme^ sea coast of California, east side of southern entrance 
to Santa Barbara Channel. — An approjmation of $10,000 is recom 
mended for the erection of a first-class steam Fog-signal at this poind 
which is directly opposite Anacapa Island. With a first-order Light ot 
the eastern end of Anacapa Island, and a steam Fog-signal on the 
western extremity of Point Hueneme, the southern approaches to Santa 
Barbara Channel will be well marked, and the navigation of the waten 
of that portion of California coast rendered less dangerous. 

392. Potn^ Conception, sea-coast of California. — An appropriation foi 
establishing a first class steam Fog-signal at this station was mad 
March 3, 1871. A thorough examination and survey of this point is t 
be made, with a view to ascertaining the best location for the propoaedj 
signal, tne supply of water, and of obtaining all other necess^ infor 
mation. The engine and boiler for this signal have been contracted for. 

Pi^ras Blancasy sea-coast of California. — This point is about midm 
between Point Conception and Point Pinos Light-bouses, distant one 
hundred and fifty miles from each other. But Point Pinos is only a 
harbor Light, and the coasting steamers take their departure fh)m Pie- 



REPOBT OF THE 8ECRETABT OF THE TREASURY. 273 

i!ri< Bliiocas, and keep so far out that Paint Pines Light is not seen, 
fiiiil it may be considered that there is no sea-coast Light between Point 
I oncfption and Pigeon Point, which are nearly two hundred miles dis- 
WAX, An appropriation of $75,000 is submitted for the erection of a 
ifvf order Light and Fog-signal at Piedras Biancas. 

;!«.s Pmnt Pinos^ sea-coast of California, entrance to Monterey Bay. — 
T'.ii' salt for condemnation of land, and right of way thereto, at this 
^: itioD, which was tried in the October term of the district court of the 
Uiini judicial district of the State of California, resulted in a venlict by 
which the jury awarded to the owners of the land the sum of $1,280 as 
tilt* value of the land, and the damage resulting by reason of taking of 
the i^ame. The owners sought to obtain the value of the Light-houso 
' !:i)diog and improvements, and the cost of fencing the Light-house 
trad and roadway. The former was denied by the court, and the latter 
di7alloved by the jury. The owners have appealed the case to the su- 
;i:\'me court of California, and the suit is now pending before that body. 

Pigeon Pcintj seaKsoast of California. — ^An appropriation of $90,000 
Tjs made March 3, 1871, for the erection of a first-class Light-house and 
F v'^P^&l At this point. The structures are to consist of a masonry 
Ukver, which is to be one hundred feet high, from base to focal plane. 
TLe elevation of the Light above mean sea-level will be one hundred and 
irry^ight feet. The keeper's dwelling is to be a double two-story house, 
huilt of wood. Work on the above structures was commenced on the 
'^b of June. A first-class steam Fog-signal will be established at this 
(Mimt, and also on Ano Kuevo Islandj six miles southeast of Pigeon 
hint It is expected that the steam Fog-signal at Pigeon Point will be 
rMdy for operation about the 3l8t of August. The steam Fog-signal 
for Aao Nuevo Island may not be ready for operations until at'ter the 
tK rains of the coming winter, for the reason that it may be necessary 
to i*0D$tnict a water-shed and build a large cistern to collect water. 

;t!Mju Point BoniiOj entrance to San Francisco Harbor, California. — An 
appropriation for the establishipent of a first-class steam Fog-signal at 
\hii station was made on the 3d of March last. In June of this year a 
thorough examination of the i>oint was made, w^ith a view of determin- 
ir;: the best location for the signal, the means of supplying it with 
▼JtiT, and the best way to get materials to this difiicnlt site selected. 
A syren with its engine has been constructed for this station, and will 
!>' torwarded in a few days. 

lUnt San PablOj between the bays of San Francisco and San Pablo, 
< ulifomia. An appropriation was made March 3, 1871, for the erection 
^*i a Lighthouse and Fog-signal at this point, as a guide through the 
<n\\U of San Pablo. As it was found impossible to obtain a suitable 
piKe of land at this point by purchase, a survey was made of the ]K>int, 
^howiDg the metes and bounds of the land required, and a suit for the 
n>Ddemnation of the land thus surveyed has been commenced in the 
r.ft^Dth judicial district of California. The court to try this case meets 
on tbe dth of December next. The commencement of work on the pro- 
i^K^I structures will therefore be delayed until the opening of next 
^l■^iDg. The structures will be completed and the Light-house and Fog- 
M^al in operation before the end of the present fiscal year. 

Mare Island, entrance to the straits of Carquines, California. — An 
<ip]m^riation of $10,000 is recommended for the erection of a fifth- 
<»nier Light at this point, to mark the approaches to Carquines Straits. 
Thf fifctiou of a Li|^ht-house at this i>oint has been strongly urged for 
!i:^n> years. 

oih. point Ifeye^j sea-coast of California. — ^The iron totver for this sta 
ISAb 



274 PAP£RS ACCOMPANYING THE 

tion was shipped to Drake's Bay, landed there, and hauled to the top of 
the bluff, near the keeper's- dwelling, on October 9, 1870. The work of 
taking the tower, lantern, and lens apparatus from the top of the blufi 
down to the site proposed for the tower was successfaUy complettMl 
shortly afterward, and its erection was commenced by the contraotor. 
The work was completed in Xoyember, and the Light was exhibited for 
the fii'st time on the night of December 1, 1870. On February 1 tu- 
work of preparing a site for the steam Fog-signal at this station wa> 
commenced. A. largo cistern was constructed, which, with a ba.siii 
around it, will hold 100,000 gallons. A water-shed, ten thousand sqnaiv 
feet in area, was, made, from which water enough will be collected in d 
year to fill the cistern, even in a season in which the rain-fall will be much 
below the average. 

The water from the cistern is condncted to the Fog^signal by meau.s 
of a galvanized iron pipe, which is secnrely fastened to the sides of the 
cliff. A chute has been built from the site of the tower to the Fo;:- 
sigual. This chuto is constructed in the most substantial manner, and 
is for the purpose of conveying fuel to the Fog-signal. A winding road- 
way has been constructed from the cliff to the signal site. Much bla^Jt- 
ing was done before it was completed. The work of preparing the site 
for the signal'house, coal-shed, &c., was very slow, difficult, and danger- 
ous. Huge masses of rocks overhanging the signal sito had to be blasted 
off, so that at the rear of the signal is a vertical wall of rock, one ban 
dred feet high. An iron railing was put around the edges of the pKu 
prepared for the signal, to keep any one from rolling off into the sea, ;l^ 
on all seaward sides of the signal the cliff is very steep and jagged. 

On June 12 the work of taking the boiler and signal apparatiis fi*oni 
ttie top of the cliff down to its position was successfully accomplisIuML 
The boiler was put in position, the apparatus fitted to it, and on June 
14 the signal was tried, and found to work satisfactorily. On June .'>h 
the work of housing tne boiler and signal-apparatus was completi-^l. 
The signal is now ready for operation, apd can be started as soon as tho 
rains of next winter shall have sufficiently filled the cistern with wat4T. 
The work of establishing this Fog-signal has been, from the nature of 
the location, very expensive and dangerous. 

400. Point Arenay sea-coast of California. — An appropriation for tht* 
establishment of a first-class steam Fog-signal at this station was mafic 
March 3, 1871. An examination of the point, with a view of determinin;: 
the location for the signal and the supply of fuel and water, has been tnadf . 
It is expected to complete the work and have the signal in leadino^ 
for operation November 1 next. 

401. Cape Metidocino^ seacoast of California. — ^The brick dwelling:- 
bouse at this station was so badly injured by an earthquake on Marcli 
2, that it was deemed necessary to pull it down, and erect in its steatl :i 
double house of wood. The place selected for the site of the new dwell- 
ing is on the spur of the cape on which the Light-house tower stamls, 
and some distance above it. The spur is a rocky ledge, and ha» th** 
appearance of being very permanent. The work of tearing down the 
old structure commQUced on the 23d of June ; the keepers having re- 
moved to a shanty near by that was fitted up as a temporary residencrt' 
for them. It is expected that the new house will be finished by Noveut 
ber next. This structure is of the same plan as the Cape Blanco dwell- 
ing, which was built last year. 

The claimants of the land at this Light-station have appealed from 
the decision of the judge of the eighth judicial district to the supreme 
court of the State, and the case is now pending before that body. 



SEPOBT OF THE 8ECBETABT OF THE TBEA8UBT. 275 

Trinidad Head^ 8oa-€oaftt of California. — An appropriation for the 
.^rvrti«m of a Light-house at Trinidad Head was approvcnl June 20, 1800, 
luit nothin«: w;iM done toward building the structui'eH until February of 
tLi.< year. The materials were purchased and the work (*oniiueuceil in 
Jane, and the work \» now projrressin^ favorably. The Light will be of 
tbf fiiiirth onler, lixetl, vairieil by retl tlashes, and will be shown from 
a low, M|uare, briek tower. 

Famntivroy Iiofk\ Cn^sctMit City Harlxtr, California. — An appropriation 
for erfH*ting a day-ln^aeon on this itM.'k was made Mareh 3, 1871. It is 
to be of wrought iron, will l)e thirty fet^t high from the bast* of the rock, 
and U to U' surmounted by a eireular eage eom|Kisi*d of wrought-iron 
ring^. Tin* wcirk was eomplrted on the L*Oth of Si»pti*«ilH*r. 

At ea4*h of the following -named stations there have U-enYepairs and 
renovations, mori' or less extensive, made since the date of the last 
annnal report : 

3!*L Santa Barbara^ coast of California, near Santa Barbara landing. 

3%!. Pt»int Concfiition^ coast of California, west side of northern en- 
trance to S:inta Ihirhara Channel. 

XKi, I'innt J^noMj co;ist of California, south side of entrance to Mon- 
Ufvy I]arlM)r. 

."fiM. SttHta Cryz^ on Point 8anta Cniz, at the entrance of S«inta Crux 
Hartior. California. 

XCk F^trrtiUmen. on the largest or southeast Farralon islet. 

3SII&. Piiint lUmttan California coast. 

397. F»n Point. Calift)rnia. 

.1!M. AlcatraZj on Alcatniz Island, in the harbor of San Fiiincisco, Cal- 
ifiiniia. • 

:WX Pmnt Keycs^ California. 

The following are the names of the Light-stations in those districts 
poc menrione^l els«*where: 

.'KMj. puint Loma. California, west side of entrance to San Diego Bay. 

44llf. linmlMddt. California, north side of entrance to Humboldt Bay. 

40I. Crrtu-mt Vity^ Calitoniia, eutnince to Crescent City Harbor. 

TlIinTKENTlI DISTRICT. 

TIlis district embnices all aids to navigation m\ the Paeitie co;ist of 
tLe Cniled States north of the iNamdary tH*twe<Mi California and Ort^gon. 

InMjffrtur. — CoinniiHlon* Alfred Ta\h»r, Unite<l States Navy. 

Kmgintrr. — Major II. M. KoU'rt, Corps of Engineers, Cnited States 
Arniy. 

Then- are in this district — 
Li JS hi- !-'.•;-•* , 10 

Univr • ^ r'i.iil\ 1X1 iNv-tiliiiii 10 

Hmrr liiti*. « {ff rt lii-f. and to i»n|i|tly 1(ih?m-!« lu 

TvfltW-r •t'siii' >JbM//ri«JL. <-(iiniii«iii In Tudttli uiiil Tliirtmith l>i^tri^t^ I 

Tbr nnmlit-rH pn*c(Mliiig thi* names of the staticms correspond with 
tbfiAp of the Light houst* LiM of January, IS71. 

4417. Yntfnina Ikky^ Oregon. — The Light houM) at this point was com- 
■imrf^l May L 1^71. and uill be completed alMait S4*pteniiK*r ^U), iS71. 

|iiK. Vape Fouhrtnthcr^ s<*a-eo:ist of Oregon. — For the ere<*tion of a 
fr«t-elaf^«i4*«a-c«fa>t Light at or near this p(»int there was appmpriated 
at tbe laf«t fM>ssion of Congn^ss $!NMNN). It is pri»iNis4Hl to en*i*t a brick 
lovmoehty fi*««t fn»m the ground to the fiN'al plane, giving the iWal 
ptoor a height of alNiut one hun«ired and fifty fe4*t alN>ve the si>a level. 
Tbr plaiM have lieen c*ompleteil ; work was commenced alM>ut Septem- 
1, and will be complete<I during the present flacal year. 



276 REPORT OF THE SECRETARY OP THE TREASUBT. 

f 

400. Cape Disappointmenij mouth of Columbia Eiver, Washiu^on 
Territory. — A uew dwelling for light-keepers has been commenced, and* 
will be completed during the present season. 

411. Cape Flattery^ entrance to Puget Sound, Washington Territory. — 
A first-class steam Fog-signal has been commenced, and will be com- 
pleted at this station before December next. 

The following are the names of Light-stations in this district not 
mentioned elsewhere: 

405. Cape BlancOj sea-coast of Oregon. 

406. Cape AragOy f Gregory J sea-coast of Oregon. 
410. Shoahcater Bay^ Washington Territory. 

412. Ediz Hook. 

413. NetJC*Dungene88. 

414. Smith's for BlunPs) Island, 

415. Admiralty Head, 

All of which is very respectfully submitted. 

W. B. SHUBEIOK, 
Bear-Admiral U. 8. Navy^ Chairman, 
THOENTON A. JENKINS, 
Bear-Admiral^ U. 8. Navy, Naval Secretary, 
GEOEQB H. ELLIOT, 
Major Corps of Engineers^ U, 8. A., Engineer Secretary. 

Hon. OEORaE S. Boutwbll, 

Secretary of the Treasury. 



REPORT 



OP 



THE SECRETARY OF WAR. 



Mk. President: Tlie reorganization of the Anny required by the 
of July I."!, 1S70, the provisions of which were alluded to in ray laat 
annojU re|K>rt, has been accomplished. The enforconiont of that por- 
tioo riflatiup: to a reduction of commissioned officers demanded strict 
tiiv«itis-atioQ of the records of the military conduct and service of 
•openinmerary officers, and forced upon the Department an unpleasant 
datv. It is believed, however, that the dmsions finally reached were 
fiur, impartial and for the good of the service. In acconlance with the 
mmem-i the number of enlisfed men was on July 1 reduce<l to 30,000; 
iadiffereut soldiers were disi*harged, the standanl of recruits was raised 
vith a view to improving the chanicter of the rank and tile, and the 
Mkiving (able of organization was establishe<l : 

Ealartnl uru of eti^ infers 301 

Emlxfttr*! mrii of <in!tiaDce 475 

OvdnADor arrji^raDtjt at \iOtAA 200 

Military Acail«rniy liand 34 

6> r&lisCrtl mm |H*r company for 'm comptkiuv* artillory 3, 300 

94 tttlsiktrfl mra per battery fi>r Ti batteries n;;ht artillerj* 420 

iM eolbtr.I men per company for 120 companies cavalry 10, 0?0 

O ^nlutrvl men per company for 2.'iO compaoii*s iufai^try 15, 0(N) 

Stm cnmmia»ioDr«l»taft' of regimeutA 2U0 

30.000 

Tb« i^taflf of geiund officers was also reduced to the simple require- 
Befiti4 of (be Army in time of p(*a<*4% an<l the line ofUcers thus relieved 
troiD deta4*h«-d duty wen* ortlered to their regiments where they could 
ht a€ morf' lM*netit to the service. 

Thf total ^xi>enditun*s for the llsral year ending June 30, 1860, were 
^KMIJU'J 7ii; the exinnditures for the year endinjj June 30, 1870, 
vrrr ^'«7.«»ri5,07«'i 40, which sum includes 93,0*J7,ri(Nl for river and har- 
bor improvements. The ex|M*nditures for the y«'ar endinj^ June 30, 
1^1. w«Tp alK>ut id40,(NNMNX», including for river and harbor improve- 
iU iVJiVMHl Thus during' the year 1H01^7(» the rnluction in ex 
of the War Department amountCHl to $22,0.S8,:Mh .'Mi, and during 
the yrmr 1470-71 a further n*du<rtion of $17,0a5,G75 10 was made. 
For tbe nest fiscal year 1871-72 there is appropriatcMl ^30,^^30,770, 
jadwdiiig fMT liver and harbor impruvemento ^i^ifflfiW). 



278 REPORT OP THE SECRETARY OP WAR. 

The total estimate for military appropriations for the fiscal year end- 
ing June 30, 1873, is $32,415,472 85. Of this estimate the sum of 
$1,153,607 05 is necessitated by the prohibition of the use of unex- 
pended balances of former years, thus requiring estimates for reappra- 
priation of sucli sums as have reverted to the Treasury under the fifth 
section of the act of July 12, 1870. The estimate of the Chief of Eojji 
neers for fortifications, improvement of rivers and harbors, public build- 
ings and grounds and Washington Aqueduct, are submitted separately, 
as presented by that officer, as follows : Fortifications and other works 
of defense 83,255,500 ; for river and harbor improvements $9,930,200 ; 
and for public buildings cand grounds and Washington Aqueduct 
$446,704. 

Up to this date, during the current fiscal year, there has been paid 
into the Treasury, as realized from the sale of arms and firooi other 
sources, during the current fiscal year, $21,766,403 07. 

Under the act of July 27, 1861, providing for the a^ustment and 
payment of the claims of the several States for enrolling, subsisting, 
and other expenses incurred by them for troops called into the service 
of the United States, these claims were paid out of any money in the 
Treasury not otherwise appropriated. The act of July 12, 1870, repeal 
the appropriation clause of the act of July 27, 1861, and requires the 
proper Department to submit estimates for these expenses, in the usual 
manner. I have accordingly submitted an estimate of $3,000,000 for 
this purpose, that being the amount designated by the Third Auditor 
of the Treasury as being required for the settlement of claims now pend- 
ing in his office for the next fiscal year. 

The reports of the General of the Army and of the division and depart- 
ment commanders, herewith submitted, will convinjce the country that 
the officers and men of the Army have performed the duties devolving 
upon them faithfully and well. Though these duties, resulting from 
the determination of the Government to enforce the laws for the col- 
lection of the revenue and for the suppression of armed insurrection, 
have few agreeable features, they are performed with that cheerful 
energy which is the result of discipline. The records of the Depart- 
ment show that one hundred applications for troops for various pur- 
poses, and for military protection, have been made since January 1, 
1871, all of which, where the necessity required it, have been promptly 
responded to. 

It is with great embarrassment and difficulty that the appropriations 
made at the last session of Congress — ^reduced as they were below thv 
estimates of the Department — can be so economized as to answer tbt.* 
pressing requirements of the service. The operations of active warfare 
in Arizona, in connection with Indian difficulties there, are suoli as 
necessarily require large expenditures, and the causes which have pro- 
duced this necessity were not anticipated by Congress when the appro- 
priations were made. The officers in charge of these operations — General 



REPORT OF THE SECRETARY OF WAR. 279 

Srhofield. comniAndinfr the Division of i\w Pacific, and Coloiu*! Crook, 
in immt'diato cominaud of the Dcp;irtiiicnt of Arizona — havt* iuiIkhI with 
tfaiii I>e|nirtmont in endeavoring; to Retain the expensc^s at tlie lowest 
pn^Qsilih* limit, and have useil the nn>st judicions eflforts in this direction, 
And the conduct of Colonel CnH)k in liis administration of tlu- aftairs of 
his deiKirtment has received my full appntval. While* theri*fon% the 
fall apprtipriations asked shouhl be j^iveii. continued endeavor will l>e 
made to prevent any expenditnrt\< lM*yond those absolutely essential. 

I recouimcnd that the ^'ur/ndieutenants now anthorizcHl by law t(» serve 
a« re^HKuental adjutants and f|nartermastt*rs in the artillery, cavalry, and 
infantr>' repments, as proviilcd by siM'titins L\ 3, and 4 of the act of «Tuly 
^5^ 1S66, In* disi*ontinued as vacancies occur in those gra4les. This 
voald effect an ultimate reduction of ci;;hty lieutenants: would i*e$ult 
in a y(*arly ssivin^, if the n^luction should 1k^ completcnl. of nearly 
flGiMNNi, anti would be of no detriment to the servi(^\ 

It i*i further rt*conimended that the grade of quart erniaster-sergt*ant 
for the ciimpanies of cavalry, intantry. and heavy artillery 1h' alwdished. 
The dutii*s of this noncommissioned oHicer b(*fore the late war were 
vmally disi^harged by the first ser;;eant, and the pn*sent strength of a 
company is such that a n*turn to the ohl system in this rcs]M*ct can well 
be made. 

With n-ganl to the gradesof enlisted men known as company artificer 
anil «'<»nipany wa:;oner. the state of flie S(*rvice is now such as to justify 
thf ni*t)nim(*ntlatioii that they t(N> In* di^continucMl and tlifir duties dc 
Ttilvdl u|Hin a smaller nunilKTof private soldiers, detailed fi>r extra 
duty M*r\-iei' and employe<l umler dinvtion i>f the Quartermaster ])e 
portuent. Shouhl this n*<M)ninienilat ion In* adopt(*d« I.Km enlisted men 
wcMiM U* di«*iMMiscd with, at a gross yearly saving of hIIlMIO. Friim 
thi*« d«-duf-t the probable cost of extra -dutv men. estimateil at two-thirds 
thr nuDilMT of artificers and wagoners — $7.,L*4U — and the net ssiving 
vill W ovr 9.;i(MNN». 

Vb\ th" iiet iif Mareh X IsiVl. the first six ii»gimentsof <*avalry are each 
aI1«itit-<| ttur Veterinary surgiMiii at a eompens:ition of 4^7r» per month. 
|?\ tIi«* ait nf July -**, isiiil, till" fiMir otlier eavalry ivginiiMits are pro- 
Tiil**«l with th«* s;iin«* organi/atinn. with the additiimal allowance of one 
TfK<-nn.iry surgi-on fit eaeh. at a eompensation of A10() |N*r nionrh : that 
in to «ciy. two vetiTinary surgt*ons an* a1Ic»wed to each (if the latter 
r»-ffinje;il'«. one at a salary of ^T.'i int month and the other at $ltNi. 
T<i rem*-«I> this flefet*tive organization, I riM'ommend that two veterinary 
Mirf«Mis be authoriziMl for each cavalry n*gimi*nt. at a com|N*iisation of 
fliMJ fiPT np»nth, ami that the pmvisions of the acts above eited be re- 
p»aic«L 

In the general n-gulations i»f thi' Army, of ISTi.^ a plan is prestMited 
by vbicfa ituldiers who are fuigal enf)ugli to s;ive their pay shall have a 
mtr deprwit for it. Tlie outline is simply this: Sot less than five dol- 
Im MMy be dcpOHite<I at any 4Mie time with the puymustcr, at pay-day 



280 REPORT OF THE SECRETARY OP WAR. 

.vrh^n a check-book will be given the soldier in which the amouDt of 
deposit will be entered. These deposits ciinnot be drawn till the dis- 
charge of the soldier. They are not subject to forfeiture by senteuc^* of 
court-martial, but belong to the personal estate of the soldier, volun- 
tarily confided by him to the trust of the United States, until he receives 
final payment on discharge. The benefits of this plan are various, it 
prevents the vicious practice of confiding money to commissioned ufli 
cers for safe keeping, which injures discipline by the invariable disputi .-> 
engendered, and it avoids the lumberiug of the pay-rolls by coiisUmt 
entry of pay not drawn. 

By the restriction contained in section 7, act of July 12, 1870, which 
wa« interpreted by the Treasury Department to apply to these dex>osits, 
it became necessary to issue an order for rescinding this regulation, and 
to cause all the deposits to be drawn from the Treasury by soldiers holdin;^ 
check-books. The amount was considerable, and it is feared many men 
were induced to desert by thus coming into possession of nnnsnaily 
large sums during their term of service, instead of receiving them when 
discharged. It is recommended that provision be made to meet this 
unexpected application of the legislative restriction that the benefits uf 
the regulation may be restored to the soldier. 

The law authorizing the enlistment of men who are eighteen years 
of age, and by its language " the oath of enlistment taken by the recniit 
shall be conclusive as to his age.'^ • The appeals to the Department for 
the discharge of soldiers are almost numberless. The force of clerks 
employed upon this branch of office duty is not sufficient to auswer the 
repeated applications for discharge, which fill th6 Department mails, and 
the stereotype refusal which must in most cases be given only stimulates 
the applicant to obtain renew^ed appeals from persons of influence and 
character, who willingly apply to the Departitient, with a request for 
assistance, without reflecting upon the embarrassment which is given, 
or upon the cost of a result so easily recommended and so difficult to 
justify. The enlistment of each recruit and the cost of transiK)rtatiou 
to his regiment involves an average expense of $80 in each case. By 
his discharge this amount is a total loss to the Government. 

The greater number of those for whom this costly favor is asked art 
under the age of 21 years, and in this connection I recommend that the 
law regarding enlistments be amended, and that no recruit be permitted 
to enter the service whose age, by his own oath, is not shown to be over 
21 years — the oath, as now, to be taken as conclusive. 

Experience shows that the age of enlistment for music boys can, with 
advantage, be reduced, and it is advised that the law be so ameudcHi 
that hereafter enlistments in that class of recruits may be made at the 
age of twelve years. 

It was found impossible to prepare, in time for submission to Congre.^s 
at its last session, a system of regulations for the administration of the 
aflfairs of the Army, as contemplated by the act of July 15, 1870. A 



KEPORT OF THE SECRETARY OF WAR. 281 

board of competent and experienced ofBcers has been for some months 
dili;n>ntly engaged in the compihitiou of a code of regulations, and the 
work is rapidly approiirhin;;^ conipl4*tii)u. 

I>ewrcion!i dnrin^ the past few moiitlis have hir;;e1y increased. The 
n*|M)rts n-ii*ived at the I)(*partinriit intlicMte tliat the reduction of the 
fkiy of snldiers fn>ni sixteen to thirteen dDllars per month has contrib- 
ntt^i ;n^'atly to this result, as far as tliose men are concerned irho 
fuIiHtiil pri-ir to July 1, 1S71. the date iif riMluctiou. 

Tilt* iKKinl of officers ^dircctrd to in vrsti;;ate the subject of military 
pn<«>ns and prisiin dis(*ipline in the British army, visited, last suuimer, 
the od1> mil.tary ]>rison now in Canada, viz, the one at Quebec, and 
tftin*u;:h till- fourtesy of the Insi>ector, Colonel II. F. Williams, were 
enabltnl to witTiess its prartical workings. The l>oanl wen^ very favor- 
al>ly nnpr«'s<iil with tin* p>od n^sults obtained from this system, which 
hai» miu iNt'n tilt i*en years in operation in the British service, and recom- 
mriMl Its adnption in our own. I invite the attention of Con;fress ti> 
thi» Miiijfi-t. lH*Iii*vin;r it t4) be of j^rcat importance to the efliciency of 
oar Army, whirh is ;;r«*'atly iiiipaiiiMl by the inadequate and im|K.TfiM*t 
Hitman « of piuiislinii-nt now pract i(*ed. \\\ liavin;c the pay of the convicts 
inztviXttl ri» the prixins, but litth*, if any, adilitional means would be 
rv-i|uir*'d i«* siip|Mirt Mjeiii :ifti*r they weri' put in operation. The iviNUt 
of The In 1.1 id is fall <i;' interest and will hei*eafter be tninsmitted to Con- 



Thf rt-tin'd list of tlk* Army is now limited to300. The endeavor has 
l«t-u !<• i-tpiiili/e the s«*lertiuns lor that list fr<:m both the hi;: her and 
iovi^r ;;ra<li's ot' tlie ofliiers entitled to be phieed upon it, m) that it may 
D«>t Inr Ijllefl to :in nnre;isonable e\tt*nt by otlieersof lii;;h rank :ind eon- 
•n|urntl> ;;i eater <*om]NMisation. Tlieie have been sixteen deaths of 
n-iirv^l i»iliefrs darin;; the past year. 

By thf aet ajiproveil Sim item ber. -■'^, ISoO. :)p])n>piiation was made of 
flii.uiio fur pinrha?«iii;r, wall in;:, ami dit«-hiii;^ a pieec of land near 
Chr city III' Mexiro. (or a eeiiieteiy tor >m-h of the oIlieerMaml soldiers of 
oQf Arz!i> a^ frll in battle nidird in and around that city during the 
Mf-tif-an '^ar. and for the internn'!it of Amerit-an citizens who have 

In Ili^fiiiU'r, I>ii!Ka reiMU-t wasmath* by the viee-consulof the Unittnl 
AtattfrM .It the eiiy nf Me\i(*o, to the etfret that, in consiMpienee of 
Be^it-rt ami the want of means tor repairs, many depredations wure bein;; 
rv>aiiijirr»-il. and that the eeiiietviy pM*si'iiti*d a lamentable appearance of 
dihipi«Liti(»n. All appi*al was made to this I>e]iai-t!iM'nt tor funds to the 
MB^mnt 'if alMHit vKl'v^Mo be sent ti» the roiiMil tn enable him to n'ston* 
tk*- r»-m*-ti-rv to a conilition rre<!itable ti» the I'liited States (iovernmeiit. 
Tb#- War Department wastmtnnately abli* t«» meet thetem|HirarydiMiiaii4l, 
iMir rould not eoniply ^^ith a further >ii;:;!estion tor the emphiyment of a 
Miprnntendeut at asjdary otis!.'iO|K-r month insti^sidof ^Ltl, the ratehere- 
lofarr |«iUl and which is dccme<l insutlicicut. D\ the act of July 21| 1832, 



282 REPORT OP THE SECRETARY OF WAR. 

tbere waa appropriated $1,412 34^ and by the act of Aagnst 31, 1S52, 
$3,000 for the purchase of the cemetery, aiider the direction of the Pru- 
dent, and these sams wete all disbursed by the Department of State. 
It is recommended that, as the general subject of national cemeteries is 
now administered by the War Department, a special act be passed 
placing this cemetery upon the same footing as other cemeteries, with a 
regularly appointed superintendent, and that a sufficient portion of the 
appropriations for national cemeteries be made applicable to the repair 
and preservation of the one in question. The^atest report of the con- 
dition of the cemetery shows that, with the tejnporary aid aflforded by 
this Department, its condition was very materially improved. An appro- 
priation of $1,200 is asked by the United States consul to complete the 
repairs and to construct an artesian well for irrigation, to preserve the 
shrubbery and save the annual tax for water. 

By the tenth section of the act of July 15, 1870, the Secretary of War 
was required to investigate into what are known as the Montana Indian 
war claims of 1867, and to report to Congress the names of the persons 
entitled to relief, together with a statement of the facts and sums upon 
which such report may be based. The investigation was confided to an 
inspector general of the Army, whose report, setting forth the nature and 
amount of the claims and the amount required for an equitable settle- 
ment of them, was submitted to Congress at the last session and com- 
mended to favorable consideration. 

To complete the investigation, there remained to be submitted a list 
of the persons entitled to relief and a statement of the award equitably due 
to each claimant. This list, when nearly finished, was, with most of the 
papers connected with the case, destroyed in the late fire at Chicaga A 
greater part of the original vouchers, however, had been returned to 
their owners after certified copies had been taken, and new copies can con- 
sequently be obtained. The claimants have been called upon by adver- 
tisement to furnish such copies, or, in default thereof, to file statements 
of their claims, and in this way the lost evidence will be measurably 
renewed. With these papers and such data as survived, a new report 
of awards can be made which will probably prove as reliable a.s the one 
destroyed. This report will be laid before Congress without material 
delay, its early preparation depending wholly upon the promptness with 
which claimants respond to the invitation ip replace their evidence. 

Under the joiiit resolution approved May 7, 1870, authorizing and 
empowering the Secretary of War to select and set apart for a per- 
manent military post so much of the military reservation of Fort Snell- 
ling, not less than 1,000 acres, as the public interests might require f<»r 
that purpose, and to quiet the title to said reservation, and to settle all 
claims in relation thereto, and for the use and occupation thereof upon 
principles of equity, I have selected and set apart for a permanent mili- 
tary post at Fort Snelling 1,521 y^L acres, embracing the fort and buiW* 
iugs pertaining, and in full settlement and release of all claims in rela* 



REPORT OF TUB SECRETARY OF WAR, 2S:i 

tion thoretn. and for the use' and occupation tliere«)f, have convcvfil to 
the parrliasfrsof thoproiHTty the rciiiaimlcrof thoroscnation, aiuouiit- 
ing to C^4^yj; ncn*s. 

The pnocit'ds of sales of clotliin<; from Jniio 34), 1S70, to the prcsonr 
dateauionnt to tlio sum 4»f ^I.sT.kT^S Si, all of wbicli, as collected, is 
tam«*d iiitotho Treasury and cannot Ik* iiseil by the Department. Some 
of the pnrchas(*rs have not Ihh'u able, on account of the disastrous 
rffi-cts of the r'hiea^ tire to meet their en ;;a;^enuMits promptly, but the 
time of imyment has bei*n exteiidetl. A ^n*at amount of old clothing 
and e«pii|Ki;re is unfit for Army use. and lieiiee larger appropriations will 
beronir necesssiry. The cost of transportation for this year has Inrn 
about #1.5UU,(KKI, which is but little less than for the previous year. 
Tlw' n-dnerd Army is com|H'IkHl to increased activity to comiH'ns;ite for 
itj& Urns in numb<Ts. 

The appmpriatlon fitr barracks and ipiarters has not been suQicient to 
ftbeltrr the Army in a manner essential to its comfoj-t and health, and 
brace it is earnestly desired that the appropriation asked for that pur- 
pose may u«it Im* n'ductMi. 

C>f the scut hern railroads which were allowed to purchase ntlliu^ 
«Cack an«l, other niilroad sup]ilies frotii the Tnited Stales, twenty-Si'ven 
have |iaid in full, and twenty lour are still in debt to the Department in 

:h«« »um of 9i.7L'i,:rfO .v;. 

In th«' oflir*!' nf the (^Miaitrrmaster (lenoral lar;;e numbers of miscel- 
Liij»^iu< r!.iim< f«ir (ranspoitiitioii and for ston*s taken and used by thi* 
Anuv in rerMin Sciti-*^ .i:id Tirritories. under the a<:t of .Tulv K ISiji. 
havi* l>f«-n fd(*<l and linal at-tion had as far as possible. These elaims 
ani'junc tn manv millions of ilnllars, and ilie lar''<* inteii'sts involved ix*- 
quire that then* sh«»iild 1n' mon* imii* taken of these important reri»rds 
IhAU r-jkti >j«' ;:ivrn them in the piesi-nt buildin;;, in v.Iiirh a tin- woiibl 
br di^aj^tmus. 

The fiumlMT of ;n*aves in national eemeteries is .'il7.'S.lo, inclndin;; 
'*jf.^9 ad<h-d dnriii;; \hv year. Tin* rriuft fries cover an area, in the 
M^-sn"j:iilt\ of aliiMit I, sou :irr«'s nf laml. arquiivd at a cost of VI7<MM»l). 

T1j<- .itti'ntion of ('iiii;:iv<s is askrd to tin* loss and embarrassment 
re^ullin;; fmni iht* ronditiim of the tillr to sit4*s of ndlitary posts in 
Trx;i^ Th«- law furbiils ili«* purrhasi* liv the Srei-etarv of War of any 
LuKlf* wichfiut "^fMN-ial antliority from (*on;:ress. New posts on tin* re- 
MoCe at id unstf*ttlefl front itT of that State havt* ^^encially lK*(*n htcated 
(iQ th«- pnblie lands lN'lon;:in;; tt» llif Statr, as then* aiv no publit- lainls 
available ovne^l by the TnittMl States in Texas. As s<Nin as this Depart- 
B»efit lje^ust«M*n*<rt shelter for the troops, speenlat(»rs enter these lands, 
and beticfr claims arise for rent ami timber to an amount far lM*>onil 
their value. An act authoii/.in;; the Di'partment to ipiiet title to >ite.s 
already oerapii'^l, ami to purehas^* such as may hen-after Im* nipiirriL in 
r>' to remedy the evil. 
rpport uf the Commis8;iry (reneral of SulMiHtenco Khows that the 



284 RERORT OF THE SECRETART OF WAR. 

Army has been well supplied during the past year. I agree with him that 
according to the varying necessities of troops stationed in the different 
climatfs of the country, there should be authorized for issue sabstitnte 
articles, so that the food of the soldier may be at times varied from the 
regular ration. Since the last annual report a detailed statement has been 
furnished the Department of the Interior of the expenses incurred in the 
fiscal year of 1869-'70 by the Subsistence Department in fumishin,; 
supplies for Indians, which shows the amount to have been over $1,600,000. 
of which $1,200,000 has been repaid by transfer at the Treasury. It is 
desirable that appropriations for the subsistence of Indians, when neces- 
sary, be made for the disposition of the Interior Department, as the sub- 
sistence fund of this Department, based upon the appropriation actually 
necessary for the support of the Army, is not large enough to aUowany 
portion to be diverted from its legitimate use without embarrassment to 
the service. 

Owing to the deficiency existing in the clerical force of the Surgeon 
General's Office, a large number of official demands for information from 
the records of the office for the settlement of pension and other claim.s 
have remained unanswered. Under the act of Congress authorizing the 
appointment of hospital stewards, that force has been strengtheoeil 
and it is hoped that the accumulated work will be rapidly disposed of. 
There were 206 military posts requiring medical attendance on July 1. 
1870. The number of medical officers is insufficient for the service, and 
I renew the recommendation that the law prohibiting promotions and 
appointments in that corps be repealed. 

Part First of the Medical and Surgical History of the War is near 
completion, and will be laid before Congress during its coming session^ 
when it is hoped sufficient appropriation will be made to continue the 
publication of the remaining parts. The report of the Medical Statistit\s 
of the Provost Marshal GeueraPs Bureau, the compilation of which was 
authorized by the act of July 28, 1860, is also nearly completed and is 
in process of being printed at the Government Printing Office- It is 
expected that the entire report will be printed and ready for distribution 
during the approaching session. 

The Corps of Engineers during the past year has been actively engaged 
upon the works for the defense of our sea-coasts, on river and harbor 
improvements, and in surveys and reconnaissances and construction ot 
light-houses. With the appropriations granted for fortifications in our 
principal harbors, these works along the Northern Atlantic and Pacii^c 
coasts have been pushed forward* in their modifications as rapidly a> 
the circumstances would permit, and already the batteries are beginnin;,' 
to assume the character needed by the requirements of modern warfan-. 
The modifications referred to look to the strengthening of our works by 
the introduction of heavy earthen batteries for the largest girns and 
mortars. 

Since the last report the battalion of engineers has been reduced to 



REPORT OF THE SECRETARY OF WAR. 285 

SM enlisted nicn, and constitntes an oflQcient body of troops, and is 
caivTully instructed and drilled in its duties. The engineer posts and 
drpnf « ur Jefferson Barracks and Yerlm Buena Island have been broken 
ap and the tnmiia are now concentrate<l at Willet's Point and West 
Puint, Ni*w York. Besides assisting in the instruction of the cadets of 
lh«' Military* Ac;ideuiy, the battalion of engineers constitutes the school 
fur the trials with toriK^loes for the <lefense of our harbors, and takes 
cliarpe of the depots for the bridgetniins and equipage and euginetT 
toolfi for the use uf the Army in gc^nenil. The appropriation asketl for 
torpedoes and other puqioses at the engineer depot at Willet's Point 
and recommended to Congress. 

A visit made to W'illet's Point in Si^ptember last gave me an oppor- 
tuity for inspecting closely the management of the post, and for obserA*- 
ia^ the advantages offennl the men in drill and discipline, and in the 
cdocation ntn^ssary for that arm of the ser\'ice. The result was very 
fntifying. The thorough mo<le of instruction and the perfecte<l drill 
of the battali<m desen'e commendation. 

Satiiifartory progress has Imhmi made in the prosecution of works for 
|be inpnivenient of rivers aiul harlmrs. and of the surveys connected 
therewith. The annual rei)oi-t of the Chief of Engineers contains a de- 
tailed account of the progress and condition of these works, and of the 
if«altft of the sur%'eys onlen*d by Congress. This report also contains 
ittfonnation concerning the public buihiingsand grounds and the Wash- 
ington Aqueduct. 

Pnn»er measures have bt»en taken to carry out the joint resolution of 
lary «M, 1H71, in n*I-ition to the establishment of water-gauges, and 
jng daily obs4*r vat ions of the rise and fall of the lA)wer Mississippi 
and its chief tributaries. 

I'liiliT till" art of April 4, 1S7I. for the aiq>ointnient by the President, 
uf a ct>umi.<<i(m to examine and n*port on the Sutn> tunnel, Lieutenant 
CokMM'ls II. (i. Wright and Joliii (■. Foster, of the (%iri)s ttf Kngineers, 
aiHl Pri»fe?4H^>r Wesley Neweonib. :i iiiiiiiiig eiigimt-r, wen*thusapiK>inted, 
and ^'aiit;iiri W. K. King. Chirps of Kii;^nneers, ^\as diiv<-te<l to act as 
•n-retarv Ut thf*commissii>n. Tlieeniinnission has completed the inves- 
tigations ut the tunnel and the mines of the Comstock lo<le. and is now 
prrpahug to n'|Hirt. 

Id the survey of the lakes, (»perations werecarrie<l on in I^ikes Sujh?- 
rirrr. 3Iiehigan, 8t. Clair, and Cliatii]ilain, and the progn^ss of the work 
ia the field and oflhv has be<*n higlily satisfaet<»ry. The geologiral sur- 
vey alfMig the central niut(*of comniuiiir;ttion with the Pacith* coast lias 
\tetf% artively coiitinue<1, ami the pnblieation of tht* n'sults, alrea<ly 
b»-;nin, is lookeil for with niueli iiitt'fest. 

I>nriDg the fllseal year small arms :ind onlnance stores to the amount 
of f 10«OUO,OfNI have Wh'U sold, and the entire prrMHH*ds, except a small 
flan irCaiiied Ut mf*i*t ex|K'ns4* of pn*paring otiier stones for s;de, have 
into tbe Treasury lK*yond the control of this Department. The 



286 EEPORT OF THE SECRETABY OP WAB. 

operations at the arsenals have been confined to the manufactar^ o 
supplies required by the troops, to the care of stores on hand, and t 
the manufacture of one or two experimental gun-carriages. It is ho[)e; 
that Congress will grant the appropriations asked for to carry ont tbtj 
plans for the continuance of the work at the great arsenal of construe 
tion for the Mississippi Valley at Bock Island. Several kinds of experi 
mental rifles and^carbines, as recommended by the St. Louis board, lia\> 
been manufactured at Springfield armory for comparative trial in tbc 
field. An inspection of that armory, not long since, satisfies me of thf 
necessity for continiung the appropriations for its maintenance aij( 
support. The ability of its present administration especially commeDdi 
this well-appointed armory to the attention of Congress. 

Sufficient information will doubtless be derived from the use of the 
experimental arms in the field, to enable a board to recommend a breech 
loading system for adoption. The armament of State troops should Im 
like that of the national forces, who now use breech-loading small arm& 
The reserve of 10,000 arms of that kind now on hand is not half suJ 
cient to supply the States upon quotas now due. 

Attention is called to the recommendation of the Chief of OrdoaDce 
concerning the repeal of the act prohibiting promotions and appoiut 
ments in the Ordnance Corps. 

An increase of the annual appropriations under the law of 1808, pro 
viding for arming and equipping the militia is urgently required. 

The small clerical force allowed the office of the Judge Advocate Gen- 
eral of the Army is not sufficient to perform the great amount of labor 
required to copy, on the demand of persons. who have been tried^ the 
voluminous proceedings of the courts-martial in their cases. The daty 
is an imperative one under the law, but the force is inadequate to it^ 
accomplishment, as may easily be seen upon an inspection of the record 
of the vast amount of work performed in that office. I recommeDd the 
continuance of the appropriation by which special copyists could be 
employed for this purpose. 

At Fort Whipple, Virginia, instruction has been given in the meteor 
ological duties and studies required at the signal-stations for obsen-a- 
tions and reports of storms throughout the United States, and in mill 
tary signaling and telegraphy to officers of the Army and J^avT. 
During the year the observation and report of storms has been uecos- 
sarily rather in the process of organization for future success thau a.^ 
completely organized. A duty without precedent has had to be origi mid 
in all its details of plans and discipline — ^the observation, reports, and 
mode of making public the necessary deductions and reports. Th(> 
progress made has been fully as great as could have been anticipated, 
and has secured valuable results and gives promise of extended n.s^ 
fulness. 

By a comprehensive telegraphic organization each of the si^^al 
stations is in telegraphic communication with the Signal Office at Wash- 



REPORT OK THE SECRETARY OF WAR. 287 

ington, anil from each of thoiu daily aud nightly weather reports are 
ivct-iviil ;it the Departiiieiit. These rei>ort8 are 8tudi(^, bulletiued, aud 
charted at the officeof the Chief Signal Otlirt'r, and are furnished at the 
nme time to mast of the primripal cities and iH)rts of the country. The 
dcdactionA from the study of the n*iM>rts are instantly telegraphed to 
tliie piv?^ and bulletineil as soon as pnieticable at the observing ofliees, 
in boani «>f tnde hmhus, niorehunts^ exchanges, and other prominent 
phiees. anil during the p:ist year there Inivo issued in this manner from 
the Chirf Signal Office and the observing stations tifty thousand charts. 

In the mouth of Oi*tober the display of cautionary signals, announc- 
inir the probable approach of storms, wsis couinienced, for the first time 
in the United States, at twenty i>orts upon the lakes aud Atlantic and 
Gulf ciKists. These signals are arnuiged to bt^ disidayed at any hour 
of the day or night, uiM>n the receipt o( telegraphic orders from Wash- 
inirton. 

li\liile the service has been rapidly organizetl and pressed to these 
mmltH, each step has bivn taken only when the public mind seemed to 
be edocated and prepared for it, and the public necessity demanded it. 
The average time of the rei*eipt by telegraph of the re])ort8 and obser- 
vaiioUA made simultani'ously from ail the statious throughout the United 
Scntes has been 45 minutes. The average time elapsing between the 
■moieut at which telegrams were sent to the ollice at Washington from 
the mo^t distant stations, to that at which the deductions are made, 
pabliJ>ht-d, ;uid issued to the pn*ss, has been &M> minutes. 

Of thi- diHlnctions published from the oftiee, GO )H*r cent, are, after a 
carvful rxamination of the statistics, considered to have been fully 
Tprifit**!. This iierriMitage, increased by thi>se regarded as partially 
Wfillpd. will make an aggn*gate of 90 i>er cent, of average verifications. 

It htts lM>eu the i>olicy of the Department to ditlusis as widely as im)s- 
abfe, for the use of ciMiperating institutions, and for scientific! study 
rrny whi-re, the meteorological information colUvted at its stations and 
■pun itH reconls. It is l>«*Iieve<l that the Unite<i States now possesses a 
•errici- more extensive and better organized for these puri)OS(*s than that 
of any c»ther country. 

Th« sti*adiueiis, regidarity, and promptness with which the variinl 
inboTi incident to a work coextensive with the United States, and 
vhirh requires in its details a vigilance n*acliing through both night 
and clay, have been airromplished, illustrate the advantages gained by 
pUrittff these duties under military direction. A rigor less than that of 
military' di<M*ipline would fail to insure the accuracy and striilolN^dience 
to ordi-m which have been ne(*essary. 

iruder the second sectiun of the a<.'t of July 2i, ISOl}, to aid iii the 
lelion of telegraph lines, and to sccMin* to the Government the 
of the same for ]M)stal, military, and i»ther puri>oses, the Postmaster 
haa fixed the rates at which telegraphic communications for the 
It ahall be sent. The plan aud method of eomiieuaation have 



288 EEPORT OP THE SECBETARY OP WAR. 

worked well, and are found to be of much economy to the signal ser- 
vice. 

The wisdom of Congress in affording facilities for its prosecution is 
daily exemplified. The labors of this branch of the Department, un- 
dertaken with some hesitation as to the result and received at first vnih 
doubt in many quarters, have gradually grown into popular favor, ami 
by the really wonderful results accomplished in this new field have 
commanded the attention and approval of the country. The fact that 
the reports daily issued find in most cases full confirmation, impreRscs 
itself on the minds of the people, and men of all callings, especially 
those engaged in commerce and agriculture, evince the greatest interest 
in this important work. Full recognition of its value has been given 
by the press and by the scientific men of other countries as well as of 
our own, and the results attained so clearly indicate its importance that 
I can, without hesitation, rely upon Congress for an appropriation for 
the prosecution and extension of its duties to the fall extent of the 
estimate submitted. 

By law the control of the Military Academy at West Point is devolved 
upon the Secretary of War. For some years past its immediate 
management had been intrusted to an officer of the Inspector Grenerars 
Department, who faithfully discharged his duties. Feeling, however, 
that, for his better information and that he might more efficiently per- 
form the duties that this responsibility placed npon him, there sbonlil 
be a more direct communication between the Secretary of War and the 
Academy, the system was changed, and now all reports are made 
directly to this office. 

The present strength of the Corps of Cadets at the Academy is 22l». 
Several instances of improper interference by cadets with their fellowj^ 
have occurred, but the offenders have been summarily dealt with, and 
strenuous exertions have been made by the Department to prevent the 
recurrence of such disorders, and to improve generally the tone of mili- 
tary discipline. Legislation on the subject of the expenses of the Board 
of Visitors is desirable, as under existing laws for the payment of the 
board and lodging of the members, doubts arise as to what is properly 
to be included under the head of board. A per diem allowance would 
remove this uncertainty, and it is recommended that such an allowance 
be made in the next appropriation. 

By the fire at the cadet barracks last winter, many cadets who were 
engaged, under the direction of their officers, in extinguishing the 
flames, suffered the loss of clothing, books, &c., and an appropriatiuu 
is recommended to compensate them for such losses. The sum necc's. 
sary for this purpose will not exceed six thousand dollars, and shoald 
be confined to compensation for their clothing and books. 

The intelligence of the great fire of October in Chicago reached the 
Department while the flames were in progress, and orders were at onee 
telegraphed to officers in charge of Army depots to forward to that city sui) 



REPORT OF THE SECRETARY OF WAR. 289 

plies for tfae homdess and destitute. The promptness with which the 
wUhes of the Department were carried oat, merits high commendation 
In a few boars, clothing, blankets, tents, and provisions were on their wa;^ 
to the stricken city, and this immediate action relieved mnch distress 
The records and property in the bnilding occupied for headqaarters of 
the Military Division of the Missouri wore totally destroyed, but the 
greater portion of the most valuable can be duplicated from the War 
Department. Several companies of troops were ordered to the city by 
General Sheridan, under whose supervision they assisted in preserving 
Older during the trying days which succeeded the conflagration. The 
ofiicial and personal conduct of General Sheridan, while intrusted, by 
eoouDOo consent, with the management of affairs in the city, receives 
the emphatic approval of this Department. 

Simihir issues of supplies of various kinds were made to the governor 
of Wisconsin for the relief of the sufferers in that State, and relief was 
ft]«o afforded to those in Michigan. Without further application. Con- 
fess wiU, without doubt, record its sanction of this action. 

A perfect system of financial disbursements is a subject which, from 
the beginning of ^the Government, has commanded the attention of all 
the Departments ; and the discovery of the astounding fi'auds, which 
have startled the country by their magnitude, has recalled attention 
anew to the causes which have combined to permit these dishonest 
actions, to go so long undetected. Ko system of regulations can be de- 
TU(ed which will make embezzlement, under all circumstances, impossi- 
ble. The rogue is always vigilant. Counter- vigilance alone can thwart 
his schemes. The regulations now governing disbursements appear to 
be ample for the prevention of fraud. The failure to enforce them makes 
the path to fraud an easy one. The daring deceptions lately practiced 
provoke an inquiry as to some mode for the prevention of their recur* 
rcDce. Relaxed duty, failing vigilance, and excessive confidence sus- 
pend all checks on dishonesty, and render regulations a farce. A care- 
ful acrotiny, by frequent inspections of the accounts of disbursing offi- 
cers and of their cash balances, followed up, without loss of time, by a 
comparisou of the result of this searching inspection with the officer's 
bohmce at the place of deposit, is clearly the only safe resort The ob- 
jectioQ that a sentinel is thereby placed at every disbursing officer's door 
u not entitled to consideration. Integrity does not object to test. It 
mtites scrutiny. An honest public officer prefers that his discretion 
bhoald be limited. He accepts responsibility when it comes, "but he 
cheerMy submits to any examination of his public conduct, deeming 
it uo reproach that he is subjected to the operation of an inflexible rule, 
vhkh the dishonest acts of others have made a necessity. Men of large 
experience as disbursing officers have told me that they do not remem* 

ber s single de&lcation which might not have been prevented oi 
speedily detected by the exercise of projier vigilance on the part of tho 
19 Ab 



290 BEPORT OF THE SECBETABT OF WAB. 

Bapervising officer. In this he does not transcend his duty. He onlj 
performs it 

Why the necessity of furnishing daplicate statements to different De- 
partments if no comparison is made t When the shock of discoveiy 
comes, and a great fraud is made manifest, it is clear that there is neg. 
lect somewhere. Is it in the regulations and orders and circulars issued 
for the prevention of these very frauds t Not at all; but in the disre- 
gard of sui>ervising officers of their provisions. The vigilance which 
these circulars prompt, would,' if exercised, furnish a different result. 
Holding these views as to the necessity for frequent ins]>ectionSy and rec- 
ognizing their great advantages, I propose, in this Department, to te^ 
their efficacy in the most thorough manner. In assigning in8x>ectors to 
districts, I shall deem it my duty to hold each one of them responsible 
for every misdemeanor which occurs in connection with the acoonnts of 
any disbursing officer in his district, which due diligence on his part 
would have prevented, so that he will feel that he has a trust with which 
he dare not trifle. A plan of inspection can, in my judgment, be estab- 
lished, which will be simple and direct, and I shall endeavor to showbj 
its operation that it is eminently practicable. Witl( detection made 
morally certain, and with punishment sure and speedy, there can^be no 
safety for fraud. 

The proclamation of the President of May 3, 1871, calling attention to 
the act of Congress entitled *'An act to enforce the provisions, of the 
fourteenth amendment to the Constitution of the United States, and for 
other purposes," approved April 20, 1871, necessitated orders for the 
CMforcement of the same by this Department, and consequently it was 
directed — 

That whenever occanion shall arise, the regular forces of the United States stationed 
in the viciDity of any locality where offenses described hy the aforesaid act, approTed 
April 20, 1871, may be committed, shall, in strict accordance with the provisioiu of 
said act, be employed by their commanding officers in assisting the aathorized civil 
anthorities of the United States in making arrests of persons accused under the said 
act; in preventing the rescue of persons arrested for snch cause; in breaking op and 
dispersing bands of disguised marauders and of armed organizations against the peace 
and quiet or the lawful pursuits of the citizens in any State. 

It has been absolutely necessary to retain about one-sixth of the Armj 
in those States of the South, east of the Mississippi, which were engaged 
in the war of the r^t>elIion. Numerous applications for troops to aid io 
the enforcement of the laws were received from United States marshals, 
officers of internal revenue, and State officials ; urgent appeals for assist* 
ance crowded in from private citizens, and it soon became evident that 
the seQurity of the people demanded the continued presence of the reg- 
ular forces. It is a painful fact, which merits serious consideration, 
that In some portions of the South freedom of opinion is not tolerated, 
if that opinion is expressed in opposition to the .doctrines which origi- 
nated the late rebellion. Indisputable evidence establishes the &ct, 
which is proven, too, by the experience of numerous soflTerers, that an 



REPORT OF THE SECRETARY OF WAR. 291 

armed rebellion of re^i^lar organization and great strength now exists in 
p.irts of those States. The freqaent reports by Army officers of perfect 
rtrliability, made after mature observation and judgment, conclusively 
tbovf that the ramifications of this organized body are extensive ; that its 
(lystem is arranged with great care and shrewdness; that its persecu- 
tions extend in the dark hours of the night, and in cowardly disguise, 
10 persona of every age, sex, and condition who dare t^ exercise a free- 
<]am of conduct, action, or speech which disagrees with the political 
doctrines of these marauders. This body of conspirators, constituted 
fur the purpose of crushing out many of the inherent liberties of the 
defenseless people of those States, defies the law and spurns the author- 
ity of the Government, and, so long as it exists, so long will it be neces- 
•ai}' to aid the civil authorities with the armed force of the nation in 
patting down this second rebellion and in bringing its leaders to speedy 
ponisbment. 

The attention of Congress has been repeatedly called to the necessity 
if appropriations for the speedy erection of a substantial fire-procyf 
;>ailding for the War Department, and I cannot close this report with- 
uu; again alluding to the subject The rented buildings, scattered aU 
iiver the city, are remote from the main office and ridiculously unsafe. 
Many tons of records, to which the public business requires daily refer- 
ence, are stored in these buildings. * Besides their historical interest, 
xhtrse papers are of immense value for the protection of the Government 
4^in«t fraud, comprising all the muster-rolls of the regular and volnn- 
Ufer annies, reports of Army officers, hospital records, accounts of pub- 
lic property, and, in fact, the accumulated records of the Department for 
seventy years, and are scattered here and there in such buildings as can 
He secuied by rent from private parties, and utterly unsuited to the 
parposes for which they must be usetl. Every consideration of public 
mterest urges me to press this matter ui>on the attention of the people's 
r«;presentatives, in the hope that they will act before a conflagration 
^-^eeps from the possession of the nation those records whose value 
lannot be told in figures. 

Redection on the mode <^ clerical selection and appointments suggests 
the bope that a system may be devised by the civil service commission 
^bicb may extend its beneficial efifects to the various Departments of 
the Government. The experience of those who have watched with 
interest the workings of this Department teaches that time is lost^ 
cEK>ney wasted, and business d^nanding attention delayed by the con- 
Kt^nt changes which occur under present laws and customs. A judi- 
1 !OQS reform would soon exhibit the great advantage of an improved 
fytteuL 

WM. W. BELKNAP, 

Secretary of War. 



PAPERS 

▲CCOUPAlTTIirO 

THE REPORT OF THE SECRETARY OF WAR. 



EEPOET OF THE GENERAL OF THE AEMT. 

Headquaktehs United States Abmy, 

Washington^ November 6, 1871. 

General : Since my last annual report of November 10, 1870, but 
few changes have been made in tbe boundaries of the military depart- 
ments and divisions, and but few changes have occurred in their com- 
manders. 

The Military Division of the East is commanded by Major GeDeral 
Meade, and his two Departments by Brigadier Generals McDowell and 
Cooke. Recently the State of North Carolina has been detached from 
this Division, and added to that of the South for obvious reasons. 

The Military Division of the South during the past year has em- 
braced the Departments of the South and of Texas. General Halleck 
commands the Division, and Brigadier General Terry the Department 
of the South, and Colonel J. J. Reynolds that of Texas. By recent or- 
ders, the Department of Texas will soon be transferred to the Division 
of the Missouri. The rapid progress of the railroads in Texas, and of 
those leading from Missouri towards Texas, changes the whole problem 
of supplies ; and the use of troops on that frontier will be greatly facili- 
tated by these railroads. 

A new Department is created in the Southwest, to embrace Louisiana, 
Arkansas, and Mississippi, and to supervise the forts along the Gulf of 
Mexico, which Department will be commanded by Colonel W. H. Emory; 
headquarters at New Orleans. 

The Military Division of the Missouri is still commanded by Lieu 
tenant General Shendan, and embraces substantially all the irontier 
between the Mississippi 'River and the Rocky Mountains. This is di 
vided into three Departments, commanded respectively by Major Gen- 
eral Hancock, Brigadier Generals Pope and Augur. By recent orders 
the Department of the Platte will be temporarily merged into the De 
partmeut of the Missouri, which will give to General Pope charge of 
the defense of the Union Pacific Railroad, with all its branches, and 
the Territories lying near their routes. 

The Military Division of the Pacific, commanded by Major General 
Schofield, remains substantially unchanged. His Departments ai'e 
commanded respectively by Brigadier General Canby, Brigadier Gener 
al Ord, and Colonel Crooke, Colonel Stoneman having been relieved in 
command of the Department of Arizona during the year by the latter. 

I inclose herewith formal annual reports from nearly all these oflicors, 
describing in detail the operations of the troops under their commands, 
and the progress of development made during the past year, all of 
which are periectly satisfactory. 

By reason of the great fire in Chicago on the 7th and 8th of October^ 



REPORT OP THE SECRETARY OP WAR. 293 

• 

wliich defttpoyed the archives of General Sheridan's oflSce, I am not in 
Rtvipt of his annual report, nor oi those of his department command- 
ITS bat I know from other official papers that the affairs committed to 
thrlr charge have been fnlly attended to, and I hope to receive and sab- 
Kiit their reports before the meeting of Congress, 

A review of these annual reports will, I feel assured, satisfy the Sec- 
n-tary of War that in whatever sphere of labor our troops have been 
employed, whether in maintaining good faith with oar neighbors on the 
Dtirth, or on the Mexican border ; in repres^shig Indian incursions and 
(Hitbreaks; in protecting the well-disposed inhabitants of the South, 
and on the sparsely settled frontiers of the West; in aiding the revenue 
(ithcers in the discharge of their unpleasant duties, and in sustaining 
the United States marshals and courts everywhere, they have displayed 
a zeal and intelligence worthy their good fame established in the past 
As General Halleck recommends, however, it is eminently to be desired 
that the sphere of action of the Army in these quasi-civil cases should 
be better defined by statute ; but in the absence of such statute, we 
caD only rely upon the intelligence and good sense of the officers spe- 
cially engaged. Thus far few mistakes, if any, have been made, and 
tbtf conduct of the troops has met the hearty approval of the courts^ 
tbe civil officers, and even of the inhabitants against whom they have 
Urn compelled to act. 

At the date of my last report the aggregate strength of the Army 
was: 

2,488 commissioned officers ; 34,870 enlisted men. 

By the act of July 15, 1870, it was provided that the number of en- 
li>ted men should be reduced to a maximum of 30,000 by or before the 
Ut of July, 1871. 

Gt^neral Orders No. 23, of the War Department, dated March 16, 1871, 
pmicribed the manner in which this reduction should be accomplished. 
According to the muster-rolls on file in the Adjutant General's Office, 
tbe aggregate number of enlisted men on the SOth day of June, 1871, 
was 29,250. 

The Army is necessarily so scattered to remote and inaccessible point,s, 
and casualties are constantly happening by death, desertion, and by the 
expiration of terms of enlistment, that it is very difficult to ascertaiu 
tbe exact number of men at any one instant of time ; but, according to 
a statement prepared on the 20th of October, 1871, Irom the latest re- 
turns, the Army was composed as follows : 

Ten regiments of cavalry, 8,800 enlisted men ; five regiments of ar- 
tillery, 3^05 enlisted men ; twenty-five regiments of infantry, 13,742 
enlisted men ; one battalion of engineers, 314 enlisted men ; ordnance 
department. 444 enlisted men ; West Point detachment, 202 enlisted 
meo ] signal detachment, 199 enlisted men ; hospital stewards, 310 en- 
b«ted men ; ordnance sergeants, 114 enlisted men ; available recruits 
ra rovle, 349 enlisted men ; permanent recruiting parties, 904 enlisted 
iDfo; general-service men at War Department and Department head- 
qnanera, 420 enlisted men ; total enlisted men, 29,003 ; commissioned 
olbcere, 2,105 ; retired officers, 295. 

It vill thus be seen that the numbers of enlisted men and officers are 
witbin the limits prescribed by law. 

In order to maintain the military establishment within the limits pre- 
M libed in the act of July 15, 1870, each company must be kept below its 
l»ra(iurtionate standard, and the consequence is that many of the coiupa- 
nifn at distant and inaccessible posts fall below a number fit for efficient 
Diilitaiy service, and it is simply an impossibility to guard against tl^ 



294 PAPERS AGCOMPAKTINa THE 

* result ; and I do hope that Oongress will remove the restrictum, and gire 
the President the discretionary power to keep the companies up to a 
standard ranging between sixty and one hundred privates, aooorcUngto 
the nature of the service required of the troops. Such a measure would 
add very much to the efficiency, and would rarely, if ever, carry theag 
gregate strength of the active Army above the standard of 30,000 men, 
now fixed by law. 

I must again earnestly represent the great necessity that new regu 
lations be provided for the government of the Army. I am aware that 
a competent board of officers is employed by your orders in the prepsh 
ration of such a code, and only refer to it on account of its paramount 
importance, and because daily and hourly I am reminded that the dd 
regulations, now in force, are begetting habits that will be hard to 
eradicate, and the sooner the old regulations are supplanted the easier 
will be the task of enforcing new ones. For a like reason, I also repeat 
my recommendation that some uniform system of tactics be adoi^, 
embracing common principles for handling all the arms of service when 
brought under a common commander. The whole theory of army moT^ 
ments is based on the fact that one responsible head should control 
masses of men, and this cannot be done efficiently where one set of 
tactics is used for infantry, another for cavalry, and still another for 
artillery. I am convinced from experience that this is perfectly practicft- 
ble and easy of execution, and care little whose particular system i^ 
adopted as a basis, because other changes will occur in the progress of 
time, and the beginning is all that is aaked for, on some inteUigentpkn 
likely to result in ultimate good. 

I also submit herewith a report from Colonel William F. Barrjf 2d 
Artillery, giving an interesting account of the rise and progress of the 
Artillery School of Instruction at Fortress Monroe, which has been 
under his management since its foundation in 1867. By means of this 
school, without any special cost to the Government, the younger officers 
of artillery and a due proportion of non-commissioned officers are ena- 
bled to fit themselves for that special branch of the military service 
without in the least interrupting the garrison duty of their respecdve 
companies. * 

With great respect, I am your obedient servant, 

W. T. SHERMAN, 

GeneroL 

General W. W. Bblknap, 

Becretary of War. 



BEPORT OF THE ADJUTANT GENERAL. 

Beport of the tecrmUng service from October 1, 1870, io October 1, 1871. 

Adjutant Gemsral's Office, Wtaihin^Mi^ OdUAar 23, 1871. 

Becmiting for cavalry, artillery, and infantry was actively carried on in tbe prinri- 
pal northern and western cities, except during a short interval in 1870, when tht^ 
cavalry rendesvons in some of the western cities were closed. 

The Buperintendency of the general recrnifcinc service at Newport Barracks, Kpo- 
tncky, has been merged with that at New York City^ the depots for recruita remaining 
at Newport Barracks and Fort Columbus, New York Harbor, as heretofore* 

The principal depot and snperin tendency for the mounted service was transferred in 
January, 1871, from Carlisle Barracks, Pennsylvania, to Saint Louis Depot, Missouri. ^ 
sub-depot beins located at the former place until within tbe past few months. Th^^ 
anb-depot was oroken up to avoid useless expense in maintaining i^ as it was kmi 
tha concentratloa of reoruita could ba effected as well without it. 



SEFOBT or THE BECBETABT OF WAB. 



295 



la H>Rk, mi, with ■ Tiew to ndnce thn Army tn itii legal itrength nf X\fiOO man, 
W tk* 3Dlb of Jdiw, \>fT\, the ituuiliiril vai raimil m •■ Ui iireclmli' tbe I'ntUtmcnt of 
wUm rrrniilo, «ir«]>t thoae bctnaco the mps uf tweuty-onu will thirty-live yean, and 
tt At* (fwl kii Inrhra in hrl)(ht. 

TW ManUnl of beight hu aliice hccn InirerMl to flro fei-t five inclio*, in older to 
■art tbr inrTrBivd demand fuT recruitii to keep thu mmpkoira full. 

AD the rM-niitui|{ oUmib, except thuae ud thu Paciiio ocmbI, recniit t\ao for tli* 
mItKtd rrgimcnt^ 

E. D. TOWNSEND, Adjutant GatrA 



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ff lit mruitiiif irreict, -te. 



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REPORT OF THE INSPECTOR CESERAL. 

llEAiMjrASTEas AB3tr np rnn U.xited Stater, 

I^81'KrTOB Ukneral'd OKKirE, 
}YaMhimfto», D. C, October 17, 1K71. 

Bis : Bine* thr Hate of my l:mt iinnuiil rrport the stations ami fiMploy- 
nnt of tbr liiii[»M-toni (Icucrul und of tbe Atwistaot IuKiM^-tor» Ui-iierul 
Imtc bm AH follows, viz: 

Vmtiag ihi- jnar, i-xa-pt when on nptTial duty, I have Itcca in ohnrge of 
th« iMfwrlor Opneral'ii Ufficp, »t tliv IlpudqiiarUTn <if tb<> Army, in tha 
W« lJv|Mirtnii>nt, generally ttniK'n'minft tlit' iimiMx-tion brancli of th* 
MTTiee. Tbe work of tbe office ban U-en of Hiinilar cbHruetcr tu tbat 
■rt farth in id.t lattt nnnnal rciwrt. I Iiiivo iilw been cnpif^l in K|>eciitl 
daitaa, BiMltT tbe invtmctiuns of tbe Hc<-n-t»ry of War and the Ueticral 
flf th* Army, daring Mreml months of the year, 

flfwiil Order No. liCO, War Drinirtment, A<Uatant General's Offlce, 
itij i, U71, ■(pointed me aa preitideiit of » bnird to oouveue in Sew 



296 PAPERS ACCOBIPANTINa THE 

York City on the 15th of July, for the purpose of preparing " a systm 
of regulations for the administration of the affairs of the Army," under 
the special instructions of the Secretary of War. From the time of the 
assembling of this board until now I have been occupied with the duties 
specified in the above-mentioned order. 

Inspector General D. B. Sacket has continued on duty during the 
year at the headquarters Military Division of the Atlantic, and in that 
period has made thorough and careful inspections of nearly all the 
garisoncd posts throughout the division. Many of them have bwu 
inspected twice during the year. The headquarters and staff depart- 
ments have been inspected with careful attention. Inspector Genenil 
Sacket has also been occupied in other important duties during the 
year. 

Inspector General Edmund Schriver continued on duty in the ^Va^ 
Department as staff ofiicer near the Secretary of War, and as inspector 
of the Military Academy at West Point, until the 15th April, 1871, when 
he was relieved by Special Order No. 139, War Department, Adjutant 
General's Office, current series. He has remained on duty in Wash- 
ington City under the special instructions of the Secretary of War, 
having charge of the Inspector General's Office in the absence of Inpi^ec- 
tor General Marcy, and performing such other services as directed by 
Special Orders from the Adjutant General's Office and the verbal orders 
of the Secretary of War. 

Inspector General James A. Hardie has continued on duty during the 
year at the headquarters Military Division of th'e Missouri, engajjed iu 
the ordinary duties of the inspection service at that station. He has 
also been occupied in the following important duties: 

1. In the investigation of the Montana Indian War claims of 1S67, 
under the instructions of the Secretary of War, pursuant to the require- 
ments of the act of Congress approved July 16, 1870. 

2. In investigatiiig the Kansas Price Riaid claims, as commissioDer 
appointed under an act of Congress approved February 2, 1871. 

3. As commissioner under an act of Congress approved February 9, 
1871, to fix the value of a portion of the military reservation at Fort 
Leavenworth. 

Inspector General Hanlie is now engaged in completing his report 
on the Montana claims, to be submitted on the assembling of Conp^ss. 

Assistant Inspector General Nelson H. Davis continued on duty under 
the orders of the commander of the Department of the Missouri, engaged 
in the usual duties of the inspection service, until December 25, 1870, 
when, under Special Order No. 349, War Department, Adjutant GeneraPs 
Office, December 8, 1870, he availed himself of four months' leave of 
absence on surgeon's certificate of disability, with permission to go 
beyond sea. This leave was afterwards extended three months. Assist- 
ant Inspector General Davis returned to his station on July 17, 
1871, since which time he has been occupied on special duty in New 
Mexico, and on other important duties under the orders of the depart- 
ment commander. 

« 

Assistant Inspector General Eoger Jones has continued during tbe 
year on duty at the headquarters Military Division of the Pacific, and 
has been actively engaged iu making thorough insi)ections of the varioa^ 
posts and troops in the departments of California and Arizona, lie baa 
also carefully inspected all the offices of the several staff departmeota 
in San Francisco. Besides this, during the year, numerous imi>orUo( 
matters have been referred to him by the division commander for in 
vestigation and report. 



SEPOST OP THE 8BCBETART OF WAB. 297 

AiMtaot Inspector General Absalom Baird was relieved from daty 
in the Department of Dakota and assigned to daty at the headqaarters 
MOitaiy Division of the South by Special Order No. 284, Headquarters 
of the Army, AcUutant General's Office, October 24, 1870. Before report- 
iDf at his new station, M%jor iBaird made some important inspections 
of the posts on the Missouri River, including the Whetstone, Crow 
Creek, and Lower Bnil6 Indian agencies. Since reporting at the head- 
qoarterB Military Division of the ^uth, M%jor Baird has l^en employed 
in maldng general and special inspections of the posts and troops in the 
division, and in investigating matters in the staff departments, under 
Um orders of the division commander. 

AMistant Inspector General E. H. Ludington has continued on duty 
tt the headquarters Department of the Columbia during the year. The 
pa'tta in this department a^ so widely scattered, and the routes of com- 
manicatioft so ^fficult, that it is impracticable for the inspector to visit 
each post oftener than once in a year. Major Ludington's rei)orts show 
him to have made one thorough inspection of each post throughout the 
defisrtment except one. He has also performed other imix>rtaiit duties, 
Baking confidential inspections and serving upon general courts-martial, 
imiWr the ordera of the department commander. 

The number of regular inspectors having been insufficient to meet the 
requirements of the inspection service, three lieutenant colonels, five 
najors, four captains, and one lieutenant have, from time to time during 
the year, been detailed to act as assistant inspectors general. 

The reports of the inspections made during the past year exhibit a 
ooDtiniied improvement in the instruction, discipline, and moral tone of 
the Army. The unusually large number of desertions that have taken 
place wiUiin the past few months ore generally attributed to the reduc- 
uoQ of the pay of the soldier under the act of July 15, 1870. 

Althoogh this reduction resulted from the limitation specified in the 
tct of April 6, 1869, yet there are doubtless many men who enlisted 
prior to the time the reduction went into effect who were under the 
impression at the time of enlisting that they were to receive $16 per 
month during the entire term of their service, and they now profess to 
regard the Function of pay as a violation of contract on the part of the 
rntvemment, which, as I am informed, they plead in extenuation of their 
desertion. 

Whether the representations of recruiting parties afforded any reason- 
ible grounds for such erroneous conclusions, I am unable to say. but 
(boold Congress by enactment extend the provision of the larger allow- 
UK¥ of pay during their periods of enlistment ,to those soldiers who 
entered service prior to July 1, 1871, this would remove all cause of 
complaint so far as relates to the good faith of the Government, and I 
have no doubt it would in the end prove to be a measure of economy. 

B. B. MAROY, 
Inspector Oeneral^ United States Army. 

Brigadier Oeneral E. D. Townsend, 

Adfutant Oeneral^ United States Army. 



BEPOBT OF THE JUDGE ADVOCATE GENERAL. 

Wab Depabtment, 
Bureau of Military Justice^ October 1, 1871. 

Sis: Incompliance with your direction, communicated through th^^ 
Adjutant General by circular of the 9th ultimo, I have the hone 



298 PAPEB8 ACCOMPANTINS TRB 

submit the following report of the basiness of this Bureaa during the 
past twelve months, or sinoe my last ofiGlcial report : 

1. l^umber of records of military courts' received, revised, and regis- 
tered, 12,194. 

2. Number of special reports made in regard to court-martial proceed- 
ings, upon application for the remission of sentences, ujion claims 
against tbe War Department, and upon*the miscellaneous questions of 
law referred for the opinion of the Bureau, 916. 

3. Abstracts of proceedings of trials furnished to the proper officials 
of the War and Treasury Departments, l,400i 

The additional work, heretofore imposed upon the Bureau, of arrang- 
ing, indexing, &c., the official pai>ers of the late Colonel L. 0. Turner, 
judge advocate, has been complied within the past year. That of 
similarly arranging the almost equally numerous flies of the late Pro- 
vost Marshal Baker is still in progress. 

Owing to the failure of Congress to make the appropriation formerlj 
customary for the expenses of copying reeords of trials, the business of 
the Bureau has been frequently retarded and embarraissed by the ne- 
cessity of imposing this extra labor upon the small clerical force at the 
office. Persons who have been tried by general court-martial are en- 
titled by statute (the ninetieth article of war) to copies of the proceed- 
ings, often very voluminous, in their cases. To have these copies pre- 
pare is imperative upon the Bureau: but its other public business 
cannot be carried on with the proper dispatch while their preparadon 
is imposed upon its small number of clerks. It is therefore urged upon 
the Honorable Secretary that he will recommend to Congress the cod* 
tinuance of the appropriation by means of which q;>ecial copyisto were 
heretofore paid for the necessary work referred to. 

Bespectfully submitted. 

J. HOLT, 
Jiidge AthBooate OeneraL 

The SSCBETABY OP Wab. 



EEPOET OF THE QTJAETERMASTEE GElfEEAL. 

QT7ABTBBMASTEB OENESAL'S OfFICB, 

WashingUm^ D. 0., October 19, 1871. 

Sib : I have the honor to submit the annual report of operations of 
the Quartermaster's Department during the fiscal year ending Jane 
80, 1871. 

On July 1, 1870, the balance of appropriations to the credit of the 
Quartermaster's Department in the Treaaory undrawn, was, by 
repiort of last year $1,282,473 23 

And it was estimated that there remained in hands of disbursing offloers 
or in public depositories subject to their drafts, about |l,500,iKX), tobe 
applied to paying off the accounts and vouchers for liabilities properly 
incurred, and to completing contracts properly entered into during the 
year. 

Amount deposited to credit of appropriation for the Qnartennaster^ 
Department, derived principaUy irom sales during the year of public 
property purchased with appropriations of former years 1, 078, 065 63 

Sums expended by this Department on account of other departments, 
andby themremnded..., 349,711 66 

Total -^ ^ ^. 2,710»25<) 51 




BEBOBT OP THE SECRETARY OF WAR. 299 

drswB bj Qnartenniistcr G«oenirH Office od ftceonnt of set- 
ite tnada by the accoaDtiug officers of the TreMury of claims 

nmnU $1,812,234 24 

in Tmmiy andrmwn July 1, 1(^1, on occoant of appropriatioiis 
the Qnaitennaitcr's Department, fur yean prior to July 1, 1)570.. 89i^,016 27 

A pMinw i atkwM for fiMsl year ending; Juue 30, 1871, ap- 

r««pnalcd by act oTIMh July, 1>:<70 $11,400,000 00 

ikpft^priated lor deaciencicA, act of :kl March, It^ 1 . . . 1, 030, 000, 00 
ABmnt rrfancled during the flacal year ou account 

«f •vcrpaymflBla 25 00 

$12,450,085 00 

BoBittaaceB to oAlcen for disbuxtement on requests of 

the Qoartermaster General $12,072,891 22 

Bra«iaitioiia by the Secretary of War on requests of the 

I^y Drpartnieut 155,000 00 

^Si^iimtioiis on aeeoant of settlements made by the 
aDcooBtinf oOeeis of ths Treasury on claims and ac- 

aU«iwed by them 222,133 78 

12.450.025 00 

The mnittances on account of the appropriations for the fiscal year 
been made upon estimates Irom the disbursing quartermasters. 
qiproTed by their commanding officers, and have been distributed 
\g the divisions, departments, and general depots as follows: 



To the Military Dirision of the Atlantic: 

TMtmutt chief quartermaster, headquaiters $4, 786 28 

DkpfttrtBirot of the East 378,356 40 

OnfMtairnt of the Lakes 84.317 62 

Total DiTision<tf the Atlantic $467,462 30 

To the Militsry Division of the South: 

Escmalerbief quartermaster, headquarters 99.533 03 

lAr|«anaimt of the Soiilh 6ar7.19H 73 

lir|iantti-nt of Texas 1,869.129 76 

Drpoiof NrwOrlsans 243,075 91 

Total Division of the South 2,838,937 43 

To thr Military Division of the Missouri: 

DifAnnMiit of the MisKmri 1,420.625 28 

Dnwrtmnit of Dakota 1.044.489 97 

DrpanuM-iit iif tlic Platte 1,004.340 22 

Ihscnct <if New Me&ico 614,336 59 

Depot of h( L^mis 445.912 51 

D^puC of Chicsj^ 307.966 91 

Total Division of the Missouri 4.837,661 49 

TetheMihtary Division of the I'aeifle 2,408,009 

To t^ principal depots: 

V««York 434.481 42 

PhiUdrlpLia 2*C>.346 73 

VsehiU|eti>fi 671.956 00 

ivills lJb.6U5 04 



Total to principal depots 1,430,479 19 

WmI Fnint. NVw York 73.617 00 

l y i inn tWIrtAnuory 3.2M iH 

C^Blma Arsr-nai. l.:«27 20 

likdiaiu|mlis Arsenal 974 13 

WalcrlAwn Amenal 5,352 55 

AUsfhany Afseaal 1.610 00 

rbei Anenal 3,676 24 

" 44000 



T«l«l to ladepaodanl poiU 90,341 M 



300 PAPERS ACCOMPANTING THE 

Drawn on rcqnisition of tho Pnymaster General 9l««5» OiO 

Amount of Treasury BottlemenU 892,133 78 

Total amount remitted 12,450,085 00 



At the close of the fiscal year some money remained in hands of dis- 
bursing officers and in depositories, subject to their drafts, for payment 
of iM;counts and liabilites properly incurred during the year, but accounts 
for which had not been settled and pai& on the last day of the fiscal 
year. 

Wliatever balance remains upon settlement of the accounts will bede> 
posited in the Treasury to the credit of the appropriations of the Quar- 
termaster's Departments 

The accounts and vouchers which have passed the administrative 
examination of this office and been transmitted to the Treasury for final 
examination and settlement, since the last annual report, show disburse- 
ments — 

From appropriations of years prior to tho fiscal year ending June 30, 

1H71, amounting to $34,038,936 SO 

lu the titical year ending June 30, 1871 612,940 35 

Total... 34,651,877 25 

Appropriations are charged with these disbursements as follows : 
1st. Appropriations for the Quartermaster's Department^ viz: 

Repnlar Buppliee $9,923,633 18 

IiK-idental (*xi>ense8 3,559,573 00 

PiirchaHc of cavalry and artillery horses 939, 567 06 

Barracks and quarters 5,878,130 04 

Transportation of tho Anny... 12,129,849 19 

Milca^fS tranHi>ortation of officers and baggaf^e 542, 276 58 

Matorial for and amount expended in tho purchase and 
prcparat ion of clothing, camp and garrison equipago. . 323, 732 78 

Purchaw of stoves 202,605 57 

National cemeteries 1,033,428 05 

$34, 533, 795 47 

2d. Special appropriations and expenditures for other 
departments, viz : 

Medical Department 4,779 50 

Onlnanco Department 80 24 

SulMistence Department 106 28 

Pay Department 255 98 

Bureau of Indian Affairs 35,194 59 

Bureau RefugeeH, Freed men and Abandoned Lands .... 36, 138 77 

Army contingencies 11,510 79 

Military telegraphs 7,659 22 

TrauHiHirtat ion, & c, of prisoners of war 635 

Reconstruction service 8,833 62 

Care, &c., sick and disabled soldiers 9464 

CoUecting, drilling, and orgauieing volunteers 1, 243 60 

Twenty \h:t cent, additional compensation 217 80 

Hospital-tax fund 13,000 40 

119,0ei 78 

Total disbursements exhibited by the accounts examined during the 
past year 34,651,877 85 

The accounts examined since tho last annual report, ftom which thfl 
above statement is made, number 0,401. The number examined in the 
previous year, as shown by the last annual rejiort, was IfTS^^ covering 
disborsements to the amount of $11,132,167 02. 



REPORT OF THE SECRETARY OF WAR. SOI 

Of the uucxnmineil accounts, luiiulK^riii^ 5,05.1 ; 20 rplate to cUsbnrse- 
meuts ill tho year 18GS; 435 in Xhv .year l.SUl»; 2,iKS7 in the year 1870; 
and I.UTm in the year ISTl. The nuinlN^r of ])ioperty n*tiirn.H examined 
darin;; the year is 1G,410« einbraeiii^ vuiicliers to the uuinl)er «if about 
HCMnWi. Tlie nunil)er exanitiied in the pree^lin^ year was 7,475. The 
nnnilwr n^niainin;; in the tiles of the otiire, unexamined at this date, is 
7,J^I5, of whieh 140 |HTtain to t lie year ii>M; 1,074 to the year 1809; 
4.U1U to the year 1S70; and 1.004 to the year 1S71. 

Ttie iin«*\:imiiied aeeounts f4)r lS<iS suid ISOO are those of ro^tlar dts- 
bar»iD{; otliit^rs of the Department, all ai*eounts of aetiii^ assistant 
quartt-nnasters for the ]MTi<Nl haviiif; l)een dis|)os«Hl of. Tiiese are now 
under examination, and will be forwarded to the Treasury as soon as 
pOMiible. 

All accounts ftubsequent to February, 1860, have reci'ived a prelim- 
inary examination; and as the ot1i(*ers have bet^n advisiMl of all obvious 
em>n«. aiul lM*en all«>we4l amjile op|iortnnity to eorriH*t them, much eor- 
rv?*|Miudeni.'e will 1h* avoided in future, and the work of settlement will 
be materially faeilitated. The iK*i*ount8 of all otlicv^s who left the ser- 
Tic«f uud«*r act of Congress approved July 15, 1870, reorganizing the 
Army, have l>ei*n adjusted in this olliee. 

In addition to this, 05 settlements have been made under act of Con- 
|nv^s appnived June l.\'{, 1S70, authorizing the settlenii-nt of aecounts 
Mi?«|ii-n«ied «)n aeecmnt of loss of funds, vouchers, n^c*., originating sineo 
thf i-iimmfiif-t^ment of the late war, and prior to Au^rust, 1<SIjO. The 
anil Mint rovrrt^l by these M«tt lenient s is $4^(,S14 21. The whole number 
of final M-ttlemeiitH made during the year is 470. 

Tlie i«xamiiiati«)n of areounts and returns has btn^n very much in arrears 
for many \i-ai-s. the small clerical force available for that puiiM»se lHMn<; 
f-fi!ir«*lv iiiaile<|uate for the work : but the amount :u*couiplished during 
tb»- \Kkst \«Mr siTHis to indicate that in one year fnmi this date the work 
Will U- prai tic:iliy up to date. 

1 itt\ -Miif cleiks arc employed in this bnin(*li of the ollicc : one of class 
fifur: liiur of class thri*e; si'ven of class two, and thirty*nini> of class 
f»Df. li will 111' M*eii that nearly four tift Its of tint eiitire number nn* in 
thi* lovki-Ht ;:ra(le, and that in the onliiiarycours«' of events a meritorious 
ci«iK iiM\ ifiiiain in the faithful «liM'liai';;e «)f lii;;hl\ rcsponsjiile duties 
i*»T vt-.tr- uithoiit proiuotiiMi. As an inevitable conM^pience of this, the 
f»tfti« •- biM'T^ I he siTvice «)f many itf the most valuable clerks of the lower 
jrr.ob-?*. who leave thcM-rvice entin*ly, or siM'k |H)sitioi:s in otlii'cs which 
Aili*i(l U-tter <-lian(*4*s for ivco;;nition and advanet^ment. I have the 
bitfji'r tt» ■«ti::;rest that the cllicieiicy of this im|N)rtaiit branch of the 
o0Ai-e Hiiiild In- (;n*atly incn*aKc(l by a reailjustnient of the grades in such 
a n 1.1 II lie I a^ to make pnuiiotion ]N)>9ibif* as the re wan i of faithful 

T" •til I't .1 iN'tter or^ani/ation of the branch, 1 n*commend that an 
ail«iitinh itf iwo clerks of class four, two clerks of class thri*4*. and four 
rl««rk<* <•! il.i<«A two Ik* luaile, and that a corn'S]>onilin;;diM*icaM* be made 
ut tb«- niimlNT now in class oiii*. 

The(^(i.iitfniia.«ti'i'*s I)c|iartiiient ischar;;(Ml with tlieiluty of proviilinpf 
m»^An^ of irafi<«|H)rtatioii by land and water for all triNips and fiir all tho 
naif rial of war. It liirniMies the horses for artiilerv and cavalrv, and 
tb«- I 'irM-N a*'d mule« for the wa;;oii tniii:^. li pro \ ides :ind i.stribiites 
rkMbuiir, tents, camp and pinison e«piipa;;e, foni;:e, binilM\.aiid all 
maU-rials for cain]is, and for shelter of the tnN)psand i«ton*s. It builds 
hamickiS hoHpitals, and Nton*hoUM*H; pnivides waf^oiiM ami ambulances, 
lumeais except for cavalry and artillery hones; builds or charters 



302 PAFEBS ACCOHPANTZNG THE 

ships and steamers, docks and wharves ; Gonstracts and repairs roads, 
railways, and their bridges ; clothes the Army, and is charged generally 
with the payment of all expenses of the movements and operations of 
the Army not expressly assigned by law and regulation to any other 
department. Arms, ammunition, medical and hospital stores, and sab- 
sistence stores are purchased and issued by other departntents, but the 
Quartermaster's Department transports them alL to the place of issne 
in camp, garrison, or in the field, and on the field of battle. These 
duties have been efficiently x)erformed during the year. 

The cwps of quartermasters is not large enough to afford officers for 
the smaller military iposts. The nature of our military service requires 
a great number of military posts, garrisoned each by a few companiefl, 
and the work of the Department at these posts is generally done by 
lieutenants of the line, detailed as acting assistant quartermasters. 

Their work is responsible and onerous. They incur responsibility for 
large quantities of property, and sometimes a heavy money responsi- 
bility, occasionally involving them in severe losses. For this duty they 
receive no special ^compensation beyond the pay of their lineal rank. 
Ufider these circumstances the duty is not desirable, and it is avoided 
rather than sought. The number of line officers who, during the fiscal 
year, have been on duty as acting assistant quartermasters, is reported 
at 433. Through their hands large amounts of public money pass. They 
are charged with operations in the erection of quarters, barracks^ and 
store-houses, involving very heavy expenditures. They have charge of 
the stables and of the public animals, on whose condition depend the 
success of military operatiohs, and that regularity of supply and trans- 
portation which is essential to the comfort, health, and efficiency of the 
troops. So important a duty should be sought, not imposed, and the 
allowance of some moderate sum to cover the responsibility, and com- 
pensate the officer for the losses to which he is exposed, such as is 
allowed to acting assistant commissaries, is very desirable. The differ- 
ence in the cost of all military structures, and in the length of service 
and condition of animals, wagons, and all materials of transportation, 
which would be made by the selection of the most intelligent and effi- 
cient business men among the lieutenants of the line for the duty of 
acting assistant quartermasters, would amply repay the small amount 
required to pay this allowance. 

The average number of line officers on duty as acting assistant 
quartermasters during the past fiscal year was 150; the total number 
who so acted, 433, showing that they are frequently changed. The 
amount of an allowance of $100 per year to each would be $15,0(H)« 
The amount to be saved by making the service desirable, one to be 
sought by intelligent officers desirous of remaining on duty instead of 
being relieved from it, is many thousand dollars per annum. 

The officers of the establishment are stationed at the principal pur- 
chasing and distributing centers as purchasing and disbursing officeni. 
They are not as numerous as economy requires, and four have resigned 
and one has died since my last annual report was rendered, whose iMaces, 
under the laws as they now stand, it is not i>ossible to fill. 

The interests of the military service require the removal of the restrie- 
tion upon appointments to the Quartermaster's Department, and the 
Treasury would be benefited still more than the Army by its repeal. 

This office still remains in the building on Fifteenth street, conatracted 
for a hotel, and not fire-proof, and not a fit or safe depository for rt% 
records. It is too distant firom the War Department for convenient 
dispatch of business, and it is very desirable that shelter, fire-proof 



BEPOHT OF THE SECRETARY OF WAR. 303 

and Mifr, fthoaUl be provided for it at the earliest date. The extension 
oC \Vinder*ji building, as tlie Ri^eeiliest nio<le of making aach provision, 
was recommended last year, but no action was taken. An »p]»ropriation 
haa been made, however, for tlie erection of a building for the State 
Department, which, when extended to the north, will furnish si>ace for 
tbe Navy and War IX'iMirtmeuts. A great misfortune, liable at any 
Bouent t4i o«rur, niay^ |>erhaps now U'st guarded against by early 
provision by law for the B|)eedie8t completion of the whole building b^ 
all tbot«e appliances which, in the present high condition of the engi- 
neeriiig and constmctivc arts, enable an*hitects and engineers to com- 
plet«* lu a few months what was formerly the lalior of years. 

Tbe whole of these buildings couhK 1 doubt ;)ot, were Congress so to 
enact, lie presseil to completion within less than two years from the 
time a sufficient appropriation is gnintcil. 

Tbe power to employ a iH)nsidenil>le number of clerks tem]K>mrily 
voald enable this oftiire to bring up to date the examination of accounts 
aliU in am^ars, and them^eforwanl to make »uvh daily current examina- 
tioD of accHiunts as receive<l as would enable it to detect any <*onsidera- 
Ue error immediately. I have n*iM»atedly nia<le this recommendation 
vitbout sncvess, and the danger of loss still rennuns. 

Every o|)eniti<in of the ofli«*ers of the Department, from the purchase 
of an ocean steamer to the issue and consumption of a horsi'-shoe in 
▲riaona, is n(H*t»ssarily the subject of record, which, in the course of 
tioie, ivacbes this Department, and is tile^i liei'e or in the Ti\*asury. 

Ever)' o|ierution of pun*hase, of supply, of use, creates rights and 
intrreiKts which may, at some future time, Ik* the subic<'t of reclamation 
and discussion. The system in um« is8in)])1e and thonmgli. Whenever, 
after years, a question is raistMl, the iiHormation is found uinm the 
remnis« bnt the handling and examination of thes4» nn'ords as they 

i%'e, to det4*ct ern>rs and omissions, and their pn>iH*r index, arrange- 
it, filing, and presiTvati«)n S4) as to be «>f convenient ac4*css alter 
BMOths and years have elapsiMl, rc(juirc a considerable uumlxT of ex[>e- 
hesoed and intelligent clerks. 

PTTlLir AXnLAiS. 

No appropriation was made for mounts and remounts of the cavalry 
and artillery by the Anny appmpriation bill of July l\ 1H70, and 
the balances of former appn>priations, which had, till that time, been 
available for the service <»f the ensuing tis(*al year, iM'ing withdrawn by 
tht law of July 12, 187t^ then^ were no means during the eariy fmrt of 
tlie yf*ar to pun'liaM* liors4*s. The d«*llcii*iicy bill of March 3, 1871, 
apfiru|iriat4-<l Ci*tN),U(N) for this puriM)S(% but this was luK suflicieiit to 
mmunt many disinonnt^Hl cavalryini*n, and the fon*e lost, in some 
dei^rre, its efficiency for want of hors4*s; and though eflorts wen> made 
to aapply tlicM* wants as soon as tin* dt*iiciency appi-opriatittn was made, 
theciuMeof Xlhi IIhcuI year lS7t>-*71 still Icti the cavalry insufficiently 
■uoatrd fur want of funds for pun^hasi*. 

Tbere were pun'hasetl during the year l,7<i.'{ cavalry liorM's, at a cost 
of tltfC^Gftl :!4. The average pri<*e was: in Texas, ^ii'J .'Mi; in Depart- 
of Tolumbia, 675; in J><*partiiicnt of tbe Tlatte, ^I'M Li* of Mis- 
$142 M; of California, $UV2 41). 

One tbuasand two hundred and thirty-five horst-s were sold dnring 
the year fur $<>i'),.'^' 1*^ andt under onlers of the Hecrretary of War, 11^ 
May, 1870, to reduce tlie whoh' number of train auimala, with tho radno- 
tioa of tha Army itself, to 10,500, 



304 PAPEB8 ACCOMPANTma THE 

There were sold, 4, 532 mules for $3G8,:n9 2r 

23oxeu for 6^ A< 



4, 055 beasts for 363.019 74 



The proceeds of all these sales have been deposited in the Treasury 
to the credit of the proper appropriations. 

The losses during the year reported were : Diet, 530 horses, 565 males, 
and 10 oxen ; lost, abandoned, or stolen, 1,185 horses, 5G0 mules. The 
1,235 horses sold, being nearly all cavalry horses, represent the number 
which, being disabled or worn out, could be disposed of by sale. There 
remained in service on the 30th June, 1871, 7,99G horses, 9,756 males, and 
124 oxen. . 

FOBAGE AM) STRAW. 

Over 250 contracts for forage have been made daring the year, some 
of them for indefinite quantities to be delivered as needed where the 
consamption is small or irregular, others for definite quantities as fol- 
lows : 

Two hundred and fifty-one thousand eight hundred and ninety-six 
bushels of corn, 266,734 bushels of oats, and 41,413 tons of hay,' and 
2,392 tons of straw. But this does not represent the full consamption 
of the Army of any one of these articles. 

The issues of forage and straw during the fiscal year have been as 
follows: Corn, 770,660 bushels; oats, 1,059,601 bi^shels^ barley, 175,113 
bushels; hay, 51,165 tons; straw, 3,962 tons. 

FUEL. 

Contracts are reported for 42,355 tons of coal, and 93,150 cords of 
wood, and 20,399 bushels of charcoal. 

The issues of fuel during the fiscal year have been a« follows : * Wood, 
124.372 cords ; anthracite coal, 19,492 tons ; bituminous coal, 9,186 tons. 

Fire-extinguishers have been supplied to a number of military posts 
during the year. Fires at Fort Hays, Kansas, Fort D. A. Russell, Wyo- 
ming, Fort Ripley, Minnesota, and at San Antonio Depot, Texas, have 
been extinguished by their aid, and much valuable property has been 
thus saved from destruction. At a fire at Fort Buford, ou the Upper 
Missouri River, which occurred in January, 1871, the thermometer was 
at 14^ below zero, and the fire extinguishers were frozen. The fire was 
ultimately extinguished by water from the Missouri river. 

HOUSE-SHOEING. 

A report entitled " Hints on Horse-shoeing" has been prepared by Mr. 
John Kiernan, an Army farrier, skilful in the Dunbar method, wliich 
was taught to the farriers of the Army under requirements of the joint 
resolution No. 105, of July 28, 1866, Statutes at Large, vol. 14, page 013. 
Having been submitted to this office, it was laid before a board of officers 
assembled by order of the Secretary of War at Fort Riley, Kansas, in 
January last. The board reported favorably, and recommended the 
publication of the report in order to continue the instniction and pr^ 
serve the knowledge of this system, which has been found valuable in 
the Army. It is in the hands of the Public Printer. 

* GON^rBAGTS. 

. Five hundred and eighty-seven contract^ were examined and filed in 
this office during the fiscal year: 253 for forage and straw; 165 for fuel, 



REPORT OP THE SECRETARY OP WAR. 305 

oftrbich 12 also iDcluded some supply of forage ; 20 for building- mate- 
ridh; 16 for buildiug and repairs; 35 for transportation; 8 for cavalry 
bon^s; 25 for national cemeteries ; 43 leases ; 4 for clothing, camp and 
^MTfisoQ equipage. The remainder for services, stationery, charters, &c 

CLOTHING, CAMP AND GARRISON EQUIPAGE. 

The clothing in store has been overhauled with a view to its preser- 
ration and the condemnation and sale of such as has suffered from the 
rjva<:e$ of moths, mildew, and decay. Much of the clothing, though 
])a('keil in tight bales and boxes, lined with petroleum paper, has been 
I \|K)sed since its manufacture, either by being sent to the field and there 
ijiened for issue, or by injury to the boxes or wrappings, and the loss 
i>y the moth consequent upon such exposure has been large. 

A general inspection has resulted in condemnation and order for sale 
oflar^ quantities at JeffersonvUle, the western, and at Schuylkill Arse- 
n/il. the eastern depot. 

Unless the fire which has destroyed the business portion of Chicago 
nhile this report is in preparation so cripples the purchasers at the sale 
vi September 13, at Jefi'ersonville, as to prevent their taking the goods 
jMin^hased by them, that sale will realize to the United States about 
?l.l*70,(K)0. 

A sale at Schuylkill Arsenal, in September, produced $220,000. 

boring the fiscal year ending June 30, 1871, sales at Philadelphia, 
J tliTsonville, New Orleans, San Antonio, and smaller sales at other 
; >■ ^ realized the sum of $379,728 84. 

Ibe total public salesof military clothing and equipage of this Depart- 
nviix since Joiie 30, 1S70, have, therefore, amounted to $1,875,728 84. 

Tilt* expenses of imrchase and manufacture, repacking, and assorting 
t jr clothing and equipage in store during the fiscal year amounted to 
?J>1,143 12. 

A5 the general appropriation bill for the fiscal year forbade the use of 
lulaDces of former appropriations and of proceeds of sales of materials, 
MMie embarrassment was exi>erienced in clothing the Army, owing to 
'lic exhaustion of the supply in depot of some articles of equipment, 
{•iiticolarly the garments of larger sizes. The only recourse left was to 
>sne with such clothing, smaller than called for, cloth to be used in 
*':i!.ir<nng the garments by the company tailors. This necessity ceased 
QTHOi the passage of the deficiency bill, which contained an appropriation 
•t $JOO,000 for clothing and equipage during the latter part of the fiscal 

The stock of clothing and equipage is still very large in some items, 
bat others are exhausted, and larger appropriations will be hereafter 
uttHled to purchase and manufacture what is needed. 

The deterioration of the knapsacks by some chemical change in the 
Mack paint applied to them has rendered the whole stock remaining 
trum the war unfit for use, and tbey have been condemned and sade 
^»nlcred. A new supply is being prepared, and two thousand hair-seal 
^kins from Alaska have been purchased, to be used in covering knap- 
Mrks, after a model submitted by Major J. C. Tidball, Second Artillery. 
Tbese are being manufactured in San Francisco. Two t&ousand leather 
aD<l canvas knapsacks, of a pattern selected by the General of the Army 
from varioas models submitted to the Quartermaster General's Depart- 
ment, have been manufactured by contract in Philadelphia. 

The British war department has lately adopted an entirely new style 
of equipment, devised by a committee of officers of rank in the line and 

20 Ab 



306 PAPERS ACCOMPANYINa THE 

in the medical department, after several years' investigation and of 
experiment in use by the troops, known as the valise equipment A 
description of these has been obtained, and models are being made at 
the Schuylkill Arsenal for submission to the War Department. 

The experiments of the British army have been apparently thoron;^]!, 
and it is possible that it may be found that this equipment should W 
adopted for our troops. Until this is decided, the further manufactnrt> 
of knapsacks is suspended. 

A knapsack is a great burden to a soldier, and none has been denser] 
which can be worn by all soldiers with ease and comfort. The best mm 
be but a choice of evils. But as it is now necessary to provide knap 
sacks for the whole Army, the opportunity will be taken to thoroughly 
study all devices, and to endeavor to adopt the best 

Haversacks suffered from the same chemical change as the knapsack.<i. 
The new supply is being made of enameled cloth. 

Complaints of boots and shoes made in the Department of Arizona 
led to the return of several samples to this ofiKce for examination, and 
the strength of the leather and of the sewed seams was carefully tried in 
a testing machine and but little difference was found from those now 
being made of new leather and thread. In some samples the old materiai 
showed the greater strength. 

I am of opinion that complaints of want of durability of shoes aotl 
boots, coming generally from certain very rocky and stony district^ aie 
due generally to neglect to guard the soles with iron nails, a precaution 
taken by every Alpine tourist before he ventures among the rocks. At- 
tention of officers has lately been specially called to this subject. 

It has been necessary to purchase some boots and shoes of smaller 
sizes, for, while the troops draw the larger sizes of clothing, they take 
ihe smaller boots and shoes. In a portion of those purchased by eon 
tract, brass- wire screws are used in the seams instead of thread or 
wooden pegs. 

It is believed that these shoes, though at present rather more costly 
than sewed or pegged shoes, will be better suited to the hard work and 
various soils to which they are exposed in Army use. 

A certain quantity of material for tents and for clothing has been sai>- 
jected to a process alleged to be preservative by protecting the material 
from the attacks of moths and of mildew. The result is not yet devd 
oped, but thus far the process gives promise of success. 

But six claims for clothing and equipage taken during the war hav^* 
been received during the year. They amount to $9,1G5 05. Most ot 
these have been settled, some being retained, awaiting furtiier proo£ 

Full tables accompanying this report give detailed information in iv 
lation to the clothing and equipage on hand, and disposed of in varion^i 
ways during the year. 

Many years since it was ordered by the War Department that th* 
wooden bunks, used in barracks, difficult to keep clean and affordin:: 
harbor for vertnin, should be re[)laced by single iron bunks. The ^ur 
interfered with the provision of such bunks, very necessary to he^th and 
morale of troops, and the work is now in i)rogress. The estimates sub 
mitted for the next year contemplate the completion of this work. 

The service to which these iron bedsteads are exposed in barracks i* 
severe, and several patterns heretofore in use have tailed in actnai 
service. 

Two patterns are now manufactured, which are believed to be well 
fitted for use. They have been tried at several posts, and thus far 
always with favorable results. One is made of bar-iron, the othex ot* 



REPOET OF THE SECRETARY OF WAR. 307 

ffaftpipe: lK>tb have wckxIcu slr.ts to siipiwirt tlie Wd, and nro ensily 
tak«-n a|Kirt for transportation, lloili :iiv so an-iin^fcd tlint in tlie tlaj- 
tiin<*tlie>' can be piled flircn* tii*rs lii^h witliout dlstiirliinfr tlie lietldinp:, 
bat when in nscMit ni^lit they are all ]Mit iqioii the Iknir, and no soldier 
vill Im* ob!i;;ed to sleep over his couirade*s hed. 

TRANSPOKTATION RY KAILnOAD. 

Then* huve been trans|K>rte<l by the Quartermasters ])epartni(*ut by 
railroad during tlie year : 
fVfviii* :w>.(KH 

AaiuU :<.«» 

Fi^istit. fiouDiU fr>.rii*i(».:i.!:i. «ir :u.:t:M» tonn 

Tljf bills for t!ie railroad si»rvi<'e during the year, paitl l»v oflicers or 
nam i net! in this oAiee and referred to the a(*eountin;; (»tii(*rrs tor st^ttle- 
mt-Dt, amount to dl.lH.mjilO .'V>. Of these, there wen* on aeronnt of — 

Tn-no Parilir Kail mail. :V.Mi ncronnt^, anion ntirit; to ^■:' I *.*.>* 1*2 .'•.'> 

E«raA«A l*ai iht- R^iiIkkhI, 'M\ arrniiiits ainoiiiitiii^ tn *i.Vi. i]tr.\ K* 

rmiral Psicitii' Huilinail. *Jo acniiiiitH, aiiioiiiitiii|( to (i i. *Ji:f 74 

WrMrra Pau'itu Kiiilniad. U* a&rouuts, uiiiouut iii^ to 1 , 7:tU U \ 



The raoremont on aeeount of niilitarA* service over the Tnion Paeitk* 
va^ Iiemons, 0/M5: and ponuds of fivi;rht, L'4,24o.:{S.'i. Over tlie Kan- 
^iij» I'aeitie. ]iersons, t^.'^Ii^: and iNiunds of fivi^ht, lO.oiMKlMrK Oentral 
I'.«('itir niMl Western Taeiiie Kailioads, persons, 47S; and ihmiiuIs of 
fffijShi, S»77.1HS. Total military niovenn-nt over th<» United States Pa- 
riiit- Ka:lru;id<. 1l,7t<» persons, and .T>,748,788 |>onnds, or 17,S74 ton» 
of frf ifslit. 

One- half the amount earned by these roads «')nil audited, liaA been 
f>4Hl tu them in <\fhli : tli<* other half has Imnmi rt*taini*4l f>y the Treasury 
To u|»ply (in thf* interest of the bonds of -the Unitt^l States issued in aid 
nf tbf railnKids. 

A;?vat saving in the eost of sup|>1y of the troops in tin* interior and 
on the l^acilh* foast has ]hh*u « -fleeted l»y these roads, and M*vrra1 mill- 
larr pcM^ts lirn'tofore niaintainetl at p'eat exiK*ns(* liavi* iN^en almndon<*4l 
A« the nil I roads havi* icelainuMl tin* wilderness. But it has U^en ii«*ee.H- 
«ftr> to ]>u«h tin* tnHi]»s further noith and south of tin* railnuid lini's in 
^irdt-r to prot4*et ailvanein;; M*ttlements, and the ojienin;; and w<»rkin*;of 

TKANSPORTATln.N IJV WAOOX. 

Diflinilti«-*i. otrin;r to th«* oiler of straw bids, delayed the usual eon- 
trariM for himl tranK|K>rtation in Texas, to the inereasi^l eost and 
ezjit-nK<* of till* DrpartintMit. 

The lowest bidders weiv not to In* found: others, on ti'ehnical or friv- 
okjUA pret<-xts, nlusifl to enter into eon t met, or to abide by the pm- 
pCMslii f bey had M*nt in. 

Sin ilar diflh'U It ii-s arose in Dakota in eontraetin;j: for Isitli land aiul 
nvt^r trafiMimrtatioii. 

Sorb difll<*ulti(*H are iuM^parabli* from the eontrart system, yet it is on 
th«* whole the rliea|N*Mt anil lN*st for si» larp* a s(*rviee. All delin«pn'ntH 
rrfiortMl tothe ]>«*partment of Justice, in onh*rthat where it may ap- 
to the judieiul oflhvrs {Nissible to punish them, or to recover iiiion 
bonda and f;uanint4*eH, they may In* pnMceuted. 
The rauili of the HuitN baa not yet been eummuuicaled to this office. 



308 PAPERS ACCOMPANYING THE 

The movement by these wagon routes during the year has been, of per 
sons, 3,287 ; of freight, 43,383,178 pounds, or 21,091 tons. The coj,t 
thereof, so far as ascertained and settled, has been $1,457,543 40. 

In the fiscal year ending June 30, 1809, the movement by wagon roure 
was, persons, 3,839 ; freight, 27,310 pounds; costing $1,073,50844, showin^' 
a decrease in two years with the decrease of the Army, but not in proper 
tion to that decrease. .The country to be occupied is even more exten- 
sive, and the troops must make up by activity what they have lost m 
force of numbers. 

The rates of wagon transportation have been, on route No. 2, Depart 
ment of Missouri, $1 21 per 100 pounds per 100 miles; on route >«o. 4, 
Minnesota and Dakota, $1 27 ; on the Montana route, $1 57 J, which <!(• 
not differ materially from those of 18e8-'09. 

TRANSPOETATION BY STAGE. 

Six hundred and thirty-nine persons, and 881,815 pounds, or 221 tons 
of freight, were moved by stage during the year, at a cost of $43,331 l% 
Tolls have been paid to the amount of $18,098 31. 

TEANSPORTATION BY WATEB. 

Seven steamers and two schooners have been in service as transports 
under charter during the year, at a cost of $27,650 14. 

Two steamers, two schooners, and two sloops, used by the United 
States, have been employed, at a cost of $24,104 19. 

The steam transport Newberne, employed in supplying troops io 
Alaska, was sold April 4, 1871, for $55,000, coin, as aft<er the withdrawal 
of most of the troops from Alaska her services were not necesKary. 

The total movement by water transport, reported during the year, is: 
37,195 persons, 1,897 animals, and 58,884,996 pounds, or 29,442^ tons 
of freight, costing $679,339 49. 

A small steam-launch is being built to keep up communication Ix^- 
tween Fort Pulaski and Savannah, as no regular line, willing or able, a' 
moderate cost, to do the necessary work, exists. The exposure of tht* 
troops in open row-boats in that malarious climate has been injurious to 
health. The labor has been very severe, and the service unsatisfactor) 

The accounts for transportation during the year are not as yet Jiil 
settled. Those from the Pacific railroads which have not been paid by 
local disbursing officers of the Department, but have been settled thronjrh 
the Treasury, in order that the proper credits may be given at the Treas- 
ury on account of earnings reserved to meet interest on United Statf> 
bonds, come in some time after the rendition of service, and in settJin;; 
these accounts the small balances of the appropriation of transportation, 
which can be restored by disbursing officers after settling the yeiir*> 
liabilities of their respective offices, will be exhausted. 

The payment and settlements thus far made on account of transitu 
tation amount, as reported, to $4,198,805 54; of this, $2,452,269 25 hn^ 
been paid through disbursing officers ; $1,746,536 25 has been examiDt^l 
in this office and transmitted to the Treasury for settlement, through tbr 
Third Auditor and Second Comptroller. 

BAKEAOKS AND QUAKTEES. 

The appropriation for barracks and quarters pays for rent of all buiW 
ings rented, through the Quartermaster's Department, for the use of the 



!■ 



X 



fiEPORT OF THE SECRETARY OF WAR, 309 

Arciy. This inclades rents of store-bouses, oflSces for headquarters, and 

r dis^borsing officers, (piarters for oflicers and tor troops, military hos- 

rals and hospital baildmirs. It is charged, .ilso. with the coinnintation 

I ijuarters of soldiers on duty as clerks, with the construction and re- 

..irof all military buildings for use of troops and for shelter of their 

tores at old estiiblished posts, or at such new posts as may be estab- 

. -lu^l during the year. 

Tbe extension into the wilderness of railways and traveletl routes, 

\iv settlement of agricultural and mining districts, require new stations 

•.■ Ih' o<Yupied every year; and tbe return of a considerable force to the 

Nv;ithem States nnder tbe provisions of the enforcement bill has re- 

linnl expenditures in renting or erecting buildings for their shelter in 

; :.i«*es newly occupied. 

The appropriations made by Congress for this purpose have not lately 

• • D safficient to meet the actual wants of the Army, and the troops at 

..uy stations have been refused the means of providing such reason- 

. •!♦» shelter a3 they have a right to expect and to ask for. Whatever 

:i)r ]imite<l sums at the disposal of the Quarternmster's Department 

'..L-i enabled the War Department to do, has been done, but it bus been 

UKvssary, for want of money applicable to the purpose, to refuse funds 

^«1 materials for putting a number of posts into proi)er condition. 

Uue hun<lred and thirt^'-five new buildings of all kinds have l)een 

oii'Hirncted during the year under authority of the Secretary of War, 

a; a cost of $890,087. 

They are in the States and Territories of Alabama^^ Arizona, Califor- 
:.!.u Colorado, Louisiana, Dakota, Florida, Idaho, Kansas, Maryland, 
Mo-ssachusctts, Michigan, Nebraska, Nevada, New Mexico, New York, 
>*«»rth Carolina, Oregon, South Carolina, Virginia, Texas, and Wyoming. 
Thrive new wharves have been built, costing $13,G00. 
Such reported necessary repairs of buildings as required special an- 
*uority from the Secretary of War have been duly submitted for his 
.ut:un, and the sum of $89,839 has been devoted thereto; but ordinary 
>irairs, not involving heavy expenditures, have been made when neces- 
MiT, and have consumed a large sum, which has not as yet been 
^^K^ually reported and separated from the general accounts of expendi- 



.a 



■a*s. 



The exi>enditures for construction and rep<iirs thus far analyzed show 
'hat the expenditures for different departments and divisions have been. 
a» l'i>llows : 

DiTinou of Atlantic : 

r*^T>utiDrntoftbe£aiit $66,774 

!*• {•^rtment of tbe Lakes 2,2*^ 

$69,003 

Division of the South : 

: ^artment of the South 54,319 

I* tMrtment of Texas 394,364 

448, 663 

Division of the Mtasoori : 

:s?artmeotofMi880QTi 216,689 

>;4rtiDent of Platte 1.30,000 

is partment of Dakota 104,730 

451, 419 

DiTision of the Pacific : 

i-T«rtiDent of California w 12,681 

i iisrtDiaitof Colambia...4 12,400 

25,081 

994,186 



310 PAPERS ACCOMPANYING THE 

NEW POSTS. 

A new post for one company has been established at the head-watf*^ 
of the Rio Verde. Arizona, and one at the Sweetwater mines, Wyomin^j 
Territory, to be known as Camp Stambangh. 

There are about five thousand buildinp^s of all kinds in charge of tl.H 
Department: many of them, however, are of the rudest construction 
and of small original cost. 

The shelter of the troops in the treeless regions now occupied is nioi.- 
costly than it was when the frontier posts were in thickly wooded di^ 
tricts. There are places in Texas and Arizona, and on the plains, wht: I 
the timber necessary for roofing and flooring is hauled by wagon traiii^l 
hundreds of miles. In such regions, adobe or rough i^ne walls a. I 
used for military buildings, and the cost of even these rude matciials «.' 
the remote posts is very large. 

One hundred and ninety -four buildings ot various kinds, no lougei 
needed, have been sold during the year. 

BEBaEN HEIGHTS ABSENAJL, NEW JERSEY. 

This property, under the requirements of the law of February 3, 1871. 
has been sold at public auction, after due advertisement. A deed hav 
as required by the law, been executed by the Secretary of War to Juliu 
Halliard, the highest bidder, at the price of $71,000, cash. 

The property was purchased many years since, and the site then c<Kt 
$2,100. The buildings erected thereon by the United States were utK 
large or valuable, the increased value arising principally from the appn^ 
ciation of the ground. 

The armory building in the public park or mall in this city, occuiiieil 
during and since the war as a military store-house by the Q^a^te^ma^ 
ter's Department, has been relinquished to the Territorial Government, 
for use of the District militia, for whom it was originally built by a 
special appropriation of Congress. 

The barracks and engineer buildings at Yerba Buena Island, harbor 
of San Francisco, have' been transferred to this Department. 

Sites for necessary public buildings at Omaha, Nebraska, at Jeflferson 
ville, Indiana, and at San Antonio, Texas, have been transferred by the 
citizens in the cities named to the United States. 

The fireproof warehouse at Jeflfersonville, for which Congress maili 
an appropriation of $150,000, is now underconstruction by contract, aii<l 
when completed it will enable the Department to dispense with waiiv 
of the watchmen and other emplo^^^s, reducing the annual expenses ci:' 
the depot by a sum which, in a few years, will save more than the co^* 
of the building. 

The contracts offer a fair prospect of completing the building a litt^ 
within the sum appropriated. 

Many millions of dollars of military supplies now exposed to destrnr 
tion by fire, and to guard which a large tire apparatus and many watch 
men are necessary, will then be placed in security. 

The completion of the depot at San Antonio, for which the city has 
given a site, will reduce the large rent-roll of the Qndrtermastera Dt* 
partment in that city, now approaching $25,000 a year. 

EXFLOBma EXPEDITIONS. 

The expedition for exploration of parts of Nevada and Arizona, undtr 
command of Lieutenant 6. M. Wheeler, Corps of Engineers, has been 



REPORT OF THE SECRETARY OF WAR. 311 

provided with a Isirir*' part of it8 tninsportatioii by tliiM Department, au<1er 
onleni of tlu* SiM*n*tary (if War, ami the 8urii of $-S7,43.'» hsus Ihhmi placed 
mt \hv dis|ios:il i»f itn coiiiiiiaiuler, for purchast* of Hiipp1i(»s at place8 at 
vhu'h thosi' of tht> QnarterinastiTs DcpartiiHMit may not be available. 

Trans|M>rtatit»ii and forap> have also Ikhmi siipplir^l to tlu' expedition 
of the 4(Kh panUld. uuder Professt»r ClariMit*!' Kin;;, ^i*olo;;i.st. 

Aid, by sale of Mipplics antl loan of ni<*ans of transportation for his 
parly, lum also, nndcr order of tlie SiM*rt*tary of War, beiMi ;;iveii in the 
cxf)loration of the Tjiper YellowsttHie eountry, to Professor Uayden. 

INDKDTKI) KAILKOADS. 

At the iN'^unin^ of the tiseal yt>ar. of the railntads which, m 1865, 
pnrrhased the railntad equipment of tlie (jnartt^rm a sterns Department, 
voder order* of the l*n»Mdent, twenty-three have paid ofl* their debts in 
fnll, with interest. 

Tbrir pat nirntii aiii(>iiiit«*<l to $*J, ICO, 004 04 

Tvrniy-t i;:lit ri«u4U wtTe Ntill in ilflit tn the fiiitril S(atcB| tbv totul 
drUt, uitrrfKt. ;iiiil fXiN-UMTt paid Lu-iii;; t^.^fT^fitM 29 

Tt.ui u.iUtttii 4.r>44.riKri :o 

TW drk»t. intrn*i«t. ami osik^dsou rfniaiiiing uupnia. amount to $ I. r>4(), ri22 C6 

DnnnK thr li^-al yo.ir inton*M arrni^ ii]N»n tlii;* fl<*bt, .ind vxpcnM'S 
rharevalilf u* ihf i miiiianivii havr In*<mi iiirurml to (he uiiumut of (*J74, 323 71 

Paf Barutii li»^«- liii-n niailc. i-iihi-r in money, or iu iMwtal «»r in military 
traxAs|«urtattitn ami M-r\i(-c«i. to the amouut of 19^,495 80 



I DC a liAlani'i* ai^aiiiM tht* rompanifii on tlip yrar'^ iHisinfWt, of 77, iN7 d5 

I^LmU aaMrd {•• tlii- ilftii of Junt' lUl, 1>-^7U. niakfH tliu total ^um now 

4ar ami nniMul \*\ tliim* railroutU on July 1, l^'Tl 4, 7t!4, ICiO r»3 

Aref»mpanvin;;this report is a statenn'nt showin;;the ori^^inal amount 
of the dflit inenned liy the eonipanies, total interest an<l e.\|>ensed to 
June :UK I>71. to whieh I refer for more detailed information. 

Fimr eoiii|iiinies have extin;;nish<Ml their debt tlurin;; the year b}' 

K\in;; or iMrniii*: liy |Histal and military transportation $><«i,ri<>.'S S!K 
ley are thr Atlaniie and Nortli (*arolina, the Maeon and Dninswiek, 
Ihf* Sflma and Meridian, aiiH the San Antonio and M<'xiean Gulf 
iLiilrihids. 

Ten «'ompaiii*-«« have paiil S4»methin;; (»n aeeonnt of their debtH and 
inti'r«->r. in all ^MT'^.-Vis 10, and re<ineiii;; the prinripal of their debt by 
tbr 4um <if 4'>'K-»-*» •»'^. They are the Alexandria, Ltiudonn and Hamp- 
shire: Alabama and F]i»nda; Alabama and Ciiattamxi^a; Kast Ten- 
li«^^^ ami Vir;:inia: Missisnipiii and Tenness«*«*: Memphis and Ohio ; 
Mi-mphiH and Little KiN-k: I'acitie HailrtKid of Missfnni; Siuithwest 
lir^uth of r.ii'ifie Kailn>ad of Mi*«M»nn; and Si*lma, Kome and Dalton. 

Eleven ri)m|ianies, whieh have paid <ltirin;; the year JCU.'VJ.'S S7. have 
IHM |Mid eiion;;?! to nifet the aerrnini; interest, si> that their debt liAA 
iDf-rt-a."««'d fliiiin;; thi* year by *LMHI. lu.i 17. Tliey an*, Ka^^t Tenness(>o 
aiii«Hi«*«jr;:i.i: Kdiretield and Kentneky: Knowille and Kentneky ; Me- 
Mitiuvdle anil M.ineliester: MiHsissipjii. Iiainesville and Tusealoosa; 
M»-tuphi<. riarksiille and I^tnisville : Mubile and (>hii>: Nashville and 
I *batraniMi;;a : Nashville and Norlhwfstern ; Nashville and J>eeatur; 
Xrv Orli-anf« and Ohi<i. 

Tbr drbt of the Indianola I{ailn»ad i*ompany n'mains unehan^^ed. 

Tliiit of the Washinj^ton, Alexandria and (mirj^etown (*ompany whm 
paid off IB full Hhortly alter the close of the fincul year on Annual IG, 
MIL 



312 



PAPERS ACCOMPANYINO THE 



The following table shows the debt on 30th June, 1871, of the prin- 
cipal delinquent railroads, with the payments or credits earned duiia;: 
the year, aud the increase of debt and interest and expenses uupaitl 
duriuff the year: 



BailroadB. 



KanbriUo and Chftttanoofra 

If anbvilie and Nnrthwestom 

NftfthvilJo and Dttcarar 

Mtunphis, Clarkavillo and Loaiavillo 



Total nnT>aid 
June 30, 1871. 



81. 857, 33-2 41 
701, 730 h7 
3-21, 34e Id 
444. 0G7 CO 



Total paid 
diiriug the 
lijBcal yubr. 



$5, 610 pa 
24 SO 



1, 727 71 



d'rbt <.nr 



fa. If?"' v^ 

ts3.4c.- ..: 



The Nashville and Chattanooga has, however, given orders for the 
application of part of its mail earnings, that lor the first threr 
quarters of the fiscal year, but the Department has not yet succeeded iu 
collecting the money. 

The Nashville and Decatur refuses to give the necessary orders foi 
the amount due for postal service, in accordance with its couti-act ami 
bond. 

At the last session of the Forty-first Congress a law was enacted 
authorizing the Secretary of War to compromise, adjust, and settle tho 
suits pending against certain railroads on account of these debts, if, ua 
advice of the counsel of record in these suits, he should deem it advis 
able. 

On the 23d June this office was advised that, under this law, a propo 
sition from the Nashville and Chattanooga Railroad Company bad Ikvu 
accepted, to pay, in full of its debt the sum of one million of dollars, omv 
half ten years from the first of June, 1871, the Other half twenty yeai^ 
from the same date, interest at 4 per cent, per annum, to be paid semi- 
annually' on the first days of December and June. 

No progress has been made during the year iu the suits against tho?5e 
companies which refuse to pay their debts, action being suspended under 
the law above cited. 

Claims presented by the Nashville and Chattanooga, and Nashville 
and Northwestern Railroad Companies^ for use and damage of tht'lr 
roads and property during the war, amounting, as claimed by the Na<sli 
ville and Chattanooga Railroad, to $4,557,092 64, and by the NashvilU* 
and Northwestern Road to $848,140 G9, referred to this office by tho 
Third Auditor of the Treasury, to whom they had been presented alter 
being rejected here, were duly returned with unfavorable report, aud. 
on 12th June, 1871, the Auditor advised the Quartermaster General that 
he had rejected the claims, and that the Second Comptroller concurred 
in the rejection. 

Claims of the East Tennessee and Yirginia, and East Tennessee and 
Georgia Railroads, amounting, respectively, to $751,200 07 and 
$765,912 33, referred to this office by the Third Auditor, were returned 
on 18th. July, also with recommendation that they be rejected. 



CLAIMS. 



Claims for services and for property not paid for at the time the 
liability was incurred by disbursing officers, are sent to this office for 
investigation and action. 

Such as require the action of the Secretary of War are, after examin- 
ation, reported to his office, with recommendation in each case. Others 



REPORT OF THE SECRETARY OF WAR. 313 

an* ivfirntl to the nrcoiintinjroflicTr.< *»f tlie Treasury, witli siu-li iiitbmi- 
aiion :if* tins oftii-e rantthtain I'roin tin* n»|w>rtsof olbrers of tin* i^narttT- 
nia>t<*r> Dc'partiiifiit, or (ttlnTs. and witli such rrroiiiinondatio:! as may 
W |tri>|H'r. Otliers, a^ain, aiv si'ttlfd by rel'tTonce l\>r payiiuMit to a di.s- 
biirNiii;: «»nifer. 

Tbf \a\v of'4tli July, l<'^04.aiu] a<'t-* auKMnlatory tljoreof. iini)os<Ml uiioii 
tilt- l^tiartennastor (ifiiiTal tli<* duty of in\v<ti;;a(in^ th<* riaims for 
qnanc*riiiaM<*r*s stones allcp-il to liavc 1hm*ii used hy tlu» Army in the 
kival and rertain (»f the iMinlcr States witli a view to tlir paynn^nt of 
KXirh as wen* f<iuiid to liavi* ori;:iiiat<*d witiiin tlx* pn^seribi'd limits, and 
tti Im* just and payable witiiin tIk* rules laid <lown by tiie act (»f ('on^r(*R8, 
vhu'b wi*n\ KoniT.dly, tliat tin* owni*r must have Wvn loyal, the pn)p- 
eit\ takcti tor anti usisl by (he Arniy, and the elaim just, and that it 
uri^uatctl within thr piVM-rilM'd tcrhtoiial limits. 

In taldi's accompany in<; this report will be found detaih'd statements 
vf the nnnibiT and amount of claims of all classes ]iresente(l to this 
ufiiet* since the be^innin;^ of the war, and of the action taken thereun. 

C7#iim*/i#r tiHitrUrmanUr^H xtorts^ vtuhr act of Atk Juftf. ISiM, chapter -40. 

rnder this act then* have been tiled -J-S^.U! claims, for *lT,.^n.llO fiO; 
♦.••."VI of thcM*. amounrin;: to *lM».Vi.7.V» s|, have Imvu reduced 
i'^TTyiTJ 7«I, ami settliMl by reference to tin* Thinl Auditor for payment 
fif tJ.«»7>OH:; To; i:V.»-.*5 have Imm'U rejected, tin's** amount t*) .*S,;?()S,. 
l^M (i7; ii.'J.»! have WiU su^pcnded— amount, $L',«»«»:UK{t) .T>; :\,'X>o have 
A> \vi n-<cjV4-d no iliM'ision. amount i:i;x to J?.'?.*<XMM»t 4'». 

iMiMii;: the liscal y(*ar the number of thesi' claims allowed was tlve 
kuiK2:«-ii and twenty, anittuntin;:. as pres4*nted, to ^J.VMMit Ki; which 
wiTi* r**diii'i*d i'l amount '?I7.7(!.'» 4:.'. and tin* sum recomnieuiled to the 
XL ml AU'litor tor paynuMit thereon was >fLMiLM»«».s 71. Sixty >\\vh claims 
li.t\f Iwi-n reji'i-ted iluriii;: tin* year, amountin;; to :?1.*iLM is {\7, There 
r*-En.inj on lib*, not tinally decided. l(),l<>(i claims, annainting to 
>«;..M7.1 Ml so. 

iIi«^tUant**HH daimA filol in (futwit nnnsUr CvncraTH Offlrv ftincc com- 

mtnrcinnit of thv tear, 

m 

Tb«*re liave Im-cii presiMited to this dflice sinct* tin* eonimenc(*ment of 
tl fl- v.ir. in ]^<n,(»l.li7JiiiiMina!ieou<c!aiuis.ani()iintin;:t(»?'ii.t-»<>,-.'il!M); 
of thf^- .':.»'''*L', anii.niitinj; !•• J?jn.:;sn.:',i):{ :.»!», have In-en reduced by th<» 
Mini •»f f>!..:i.'i.ii!M n.aiiil >etthd l>y p::>ment of e>ItMi:Wj;il S."); \^.'i\7i 
iti.< iMfii pjirTi'd, ;i!:ii»unl'ML; to **..."i!i'»,7<i7 SI; "i/JSl liavc beeu sus- 
|« -jd-<i. aninriiiiin;^ to 7 I.l:.'i».lMo os; whi'h.with \KM\\ not tinallyacted 
'•ri. l*M\e mi fill*, for tutnie di*ciNii)ii, n.oSl niisc(*llaneous claitns, 
aij4<**:<itin;j. a-* presfnti-d. to J?7.ir»7.is:5 SJ. 

T!i«-^' niiM-fli.ini*ous claims lepresent the allep'd purchases, sei/ureai, 
n*iilr.if t-. and mma ices durin;: the war, which otli-ers of thi* (Quarter- 
iiAj*t«r\ Ili'p.irtnieiit failed to si'ttle because of want of funds, n<»n- 
l»r«'i«-ntaiion, or iN'cauM* they had not authority to si'ttle them, or 
U-iii'\«-il them to In* unju.*«t, or not well pioved. 

Wlule the amount is lar;:e, it i> but a small portion of a business 
#-xi-i-«-«lin;; lS^I.:!<lo.(NKMMNl, e\]N*ndi d under the dir(*ction of this olUcr 
«lurih;r the war and in con.s«*i|uence of iu operations. 

The aetHiii ii|H)n thcM* claims diiriii;: tin* fiscal yearendin^*U)th June, 
]^7I. ban lieeii M'ttlement of S4<! claims, for ^"SVIJAX iii^^ by ullowuncc 
of «rJ!Vm r>4 ; n*je«iion of lt)7 claims, for d<'>3,548 30. 



314 PAPERS ACCOMPANYING THE 

There remain on file, for fntore decision, 14,585, amoontin/iry as pre- 
sented, to $7,457,183 82. 

Claims and accounts on account of transportation. 

On 1st July, 1870, tbere were on file in this office — 

One thousand one hundred and sixty-two claims and accounts relative 

to transiiortationy amounting to |1,244,7S8 65 

One hundred and seventy-one accounts for 808, 983 13 

Four hundred and sixty-three claims for 8,394,963 72 

were received and filed during the fiscal year. Total presented 1,796, 
amounting to 10,442,93S 50 

During the fiscal year there were referred for settlemept — 

Five hundred and twenty-two claims, for 9l»237,014 14 

Fight hundred and ten accounts 509,502 15 

Total 1,740,516 29 

There were transferred to the other bureaus to which thdy properly 
pertained — 

Twenty-eight, amounting to ^7,353 04 

There were rejected one hundred and ninety -three claims, amounting to. 6,860,881 31 

There were su8i>ended, at close of the vcarj ten. amounting to 5, 111 62 

The total number thus settled, su9|>enaed, or rejected, was 1,563, amount- 
ingto 8,619,862 26 

At the close of the year there remained awaiting action two hundred 
and thirty-three of these transportation claims and accounts, amounting 
to $1,822,793 20. 

Among the lieavy claims rejected during the year were claims from 
railroads captured and used by the Army for military purposes, for us^ 
or destruction of the roads, and bridges, and other property, viz : 

By Nashville and Chattant><)ga Kailroad '$4,557,092 61 

Nashville and Northwestern Railroad 848, 140 69 

Total 5.405.233 33 

The following have also, since the termination of the year, been re- 
turned to the Third Auditor, with report that they should be rejected: 

Fast Tennessee and Virginia Railroad ^ $751,200 67 

Fast Tennessee and Georgia Railroad 765.912 33 

TotiJ 1,517.113 00 



A claim for services of steamer John Faron, during the war, amount- 
ing to $511,000, is also among those rc^jected during the year. 

In view of the very large interests of citizens and of the Govemmeot 
in the business and values represented in these claims, 1 call attention 
to the fact that all the evidence for and against them remains in this 
office until acted upon here, and that then only the papery relating to 
those which have been referred to the Treasury for allowance are re- 
moved to the Treasury Building, where they are safe. The rest remain 
in this office, ex|K)sed to destruction at any moment by fire, for, from the 
construction of this building it would be impossible to save the building 
and its contents if a fiire once gained headway within its walla. 



REPORT OF THE SECRETARY OF WAR. 315 

KATIOXAL MILITARY CEMl^l'ERIES. 

There an* 72 national military cenieterioa in charjje of this Dopart- 

meuti to which should Ih* aildtMl thtM*emotories(»f Antietain and dettys- 

l»iir;;h, in thr roiistniction and e^tahlishment of which tlris IX^paitmont 

'U>ri* a p:irt. i!i:ikin;i; in all 74 national niilitarvronicttTies. In these arc 

ixitrm*il ;>IK5..VI(5 soldi(*rs, who |>erishi'd durin^r tho war. 

Ill .*U«i private and |H)st cfnu»trrii»s jiro intrrnMl th«» remains of 14,314 
oth«T*, wrll viiTiHl ftir. and whose rest it has l>een thought best not to 
di.Ntuib liy rt'Uioval to national eenieteries. 

The total nntnlM'r eared for hy the United Btatrs thus lar is .•^17,J^r»0. 

Dunn;; tlir fiM^al year the graves of iMM>.") soUliors, not lH»fon» dis- 
coventl, haw lHH*n n*ported tothisottiee; an<l the remains have bi^en 
reniov«*<i to natifmaleemeteries. 

Th«* jrroniuls have lH»tMi w«»ll canMl fi»r. Some of the eemett^ries arc 
Ter>* iN-antiful. and are niurh resi»rted to by the imblic. They t>eeupy 
alN>ut l.soo arri'S of land, mnrh of whirh is now the property of the 
Unite*! Stat«*>, arcpiinnluiMhT the arts of 2.Hth .TuJy, is«)<;, I'Jd Fi'bruary, 
l^^M. and joint n*s«»lution of l.'>th April, 1800, at a total cost for the fee 
aiaip]«* of about ii(174MHM>. 

A whcdiili*, hcrewitli. jjives names of cemeteries, of former owners, 
and of ]»riri*s paid for the sites. 

The «*xiN>ndii an* incurred in collecting the dead into national ceme- 
trriesi, out oi' tin* general appro]>riations of the Quartermaster\s Depart- 
ment, tic! nil' < \>n;;ress pas>ed laws i-iM*o;;uizi!i;; and establishing national 
renieicrii's. and presi-ribinj: the mo<le of acqnirin;; iM>sscssion and title, 
and of in«*Io^iti<; and maintainin;; them, was $J,410«SS2 04. 

The fiilhiwin;; apiux>priatioU8 have lM*en made by Con^re.ss for national 
cemeteries, viz: 

By Alt ..f I i.ri^ri hh nf July •-»■*. l-^-*'. f:.O.0ni) (N) 

By ar I «f (ifiuT* ••■• of IVIiriiarv '<ti. l^**»7 7.V».<Nit» ik) 

1S> JM : *»i ro:.-ii -wui' Manh :i. l-i\J fiiiii.OtN' «h) 

b> A4l ul i ti:i;;ii-K.<iiit' July l.'>. IrZO :UM.»,iNNt tN) 

Tiilal l.T^'O.fNHi ml 

Part of a|iiiri'|iti ititin nntliT :irt nf Man'h X 1**<j1^ rt'tiinHMl to mirplnt 

iuud, l»y 4( t 1 .1 J Illy 1"J, 1 -T«». mci imi :» ^14t». TuG M 

Ttital afiiiii:;.! nf :i|i])nipriatiniih f(»r iintinnul <'riiif-ttTit*«. t'^CfN'iuIi'il iBl.riTkt, i'SA I^2 

T«ital :itiiiiii:it i>f ^1 uiTal upiiri)|iri»tMiii» ixpriidfil ii:i ii'iii«'U>ti« -h 'i.?. 4 «<•.*?*" J 114 

Tula] i x|*«-i thnirr in f;xitlirriii|; the di-ad iiitn. niiil in i-HtaMi^hiiij* and 
luatutaiiitii^ Uiilitary rruirt'Tti'N •I.INM), :!tiii i>6 

Durin;; the tiscul year en<Iin«: June .'»0, 1S71. the entire appropria- 
tiou for the year, (by ai't of i'onj^ress of July 1."*, 1870,) *.'Jno,iMH), wa?* 
r\|iend«-4l. 

Tin- appropriation for the current year is not suflicient fi»r the work 
vliM'h hhouhi now b«* in pro;;ress. The law n*c|uin*s every eeineieiy to 
lie MimMinded by u wall or an iron railing, and every ;;ravc to Im> marked 
by Mime |N«rmanent monument. 

Tbe cemeterie.% when first laid out, were surrounded by w«N)den 
friiceM« and the graves mark4*4l by wtNNien h(*adb«iards. As these de- 
r»3'i!<l, walls or railiufCM have In^cu enacted, and hed^^e^ have been 
planti?d; but the wu«Nlen head Iniards have nitt yet lM*en ivplaced by 
prrmaoent marks. Advei1is<*mentH issuetl in November, isi;i;« showed 
ibml a permanent lieadbliM*k for every p*uve, bearing un inscription in 
rained letters, ;;iviug number, name, rank, regimenty and company, and 



316 PAPERS ACCOMPANYING THE 

• 

date of death of occupant of each grave, conld be procured for about 
$1 15, but the Secretary of War, to whom the bids were submitted, did 
not tben authorize the work to be undertaken, and the wooden head 
boards have been set up as they fell from decay, or have been rer)Iaced 
by numbered stakes, while awaiting the execution of the law of Febru- 
ary 22, 1867. (Statutes at Large, volume 14, page 399, section 2.) 

The following cemeteries had been permaneutly inclosed before Ja}}^^ 
30, 1870, with stone walls: Chattanooga, Fort Douelson, Pittj^bur^'h 
Landing, Tennessee; Mill Springs, Camp Nelspn, and Lebanon, Kt^n 
tucky ; New Albany, Indiana; Little Kock, Arkansas; and tbat of San 
Antonio, Texas. 

With brick walls : Mobile, Alabama, and Barrancas, Florida. 

With iron railings : Loudon Park, Baltimore, Maryland, and two sides 
of the Chalmette Cemetery, New Orleans, Louisiana. 

During the fiscal year stone walls have been erected or begun at Sol 
diers' Home and Battle Cemeteries, District of Columbia; at Arlington. 
Alexandria, Ball's Bluff, Hampton, Petersburgh, liicbmond, WiucheN- 
ter, andYorktown. Virginia; at Annapolis, Marjiand; New Berne and 
Wilmington, Nortn Carolina, and at Jefferson Barracks, Mibsuuri. 

A brick wall at the Cold Harbor Cemetery, Virginia, and iron rail- 
ings at Keokuk, Iowa, Rock Island, Illinois, and on the roadside of the 
Soldiers' Home Cemetery, District of Columbia. 

Some of these walls were erected without coping, it being the inten- 
tion to secure as many permanent inclosures as possible with the funds 
appropriated, and to provide coping from future appropriations. Bin 
the Secretary of War having decided that it was better to cope all t\\o 
walls as erect4}d, coping is now being provided for those not thus fur- 
nished when first built. 

A handsome arched gateway to the Arlington Cemetery is in progrexs 
Hedges, generally of Osage orange, have been planted during the year 
in most of the national cemeteries. 

Thirty-five cemeteries still need permanent inclosures. Tliey ai^: 
Alexandria, Baton Rouge, and Port Hudson, Louisiana ; Andersonville 
and Marietta, Georgia; Beaufort and Florence, South Carolina; Salis- 
bury and Raleigh, North Carolina; City Point, Culpeper Court- HouNe. 
Danville, Fort Hariison, Fredericksburg, Glendale, Seven Pines, and 
Staunton, Virginia; Grafton, West Virginia; Beverly, New Jersey; 
Mound City and Camp Butler, Illinois; Nashville, Murfreesborougb, 
Knoxville, and Memphis, Tennessee ; Fort Leavenworth and Fort Scott, 
Kansas; Jefferson City and Springfield, Missouri ; Corinth, Natchez, 
and Vicksburg, Mississippi ; Fayotteville, Arkansas ; Port Gibson, 
Indian Territory ; and Brownsville, Texas. 

Seventeen permanent stone or brick lodges had been erected befon? 
June 30, 1870, at the following cemeteries, viz: Richmond, Virginia; 
Salisbury, North Carolina; Beaufort and Florence, South Carolinik; 
Marietta, Georgia ; Barrancas, Florida ; Natxjhez and Vicksburgh, Mi> 
sissippi; Chalmette, Louisiana ; San Antonio, Texas; Mound City and 
Camp Butler, Illinois ; Jefferson Barracks, Missouri ; Fort Leavenworth, 
Kansas ; Fort Smith and Little Rock, Arkansas ; and Keokuk, Iowa. 

During the fiscal year seventeen permanent lodges have been built 
or commenced : Stone lodges at Soldiers' Home and Battle, district of 
Columbia; Alexandria, City Point, Cold Harbor, Fredericksburjjii, 
Fort Harrison, Hampton, Petersburgh, Staunton, Winchester, aud 
Yorktown, Virginia ; New Berne and Wilmington, North Carolina ; aud 
brick lodges at Annapolis, Maryland ; Cypress Hill, New York ; aud 
New Albany, Indiana. 



r.rroRT of the sncRr.TARV or war. 



317 



TwiiiTv - vi'ii ri'iiH'iiTii*; :in» si ill wit limit 1«mI;;i'S. siiiim* of uhirli \\ill 
S' < t::"*!:':' :• il tliiiMiu tin* rjijj* nr At-ar. Tlmsr ^int pMix IiIimI on .luno 
.'.'•. l^^Tl. \\i:i-: .\!(\;(iiilii:i. Il;tlti:i Kuni::'. :iiii| \\\v\ lIiKNttti. I.i)iii>i:n!:i ; 
A:. «"••■:- I v:i.i-, lir«ii;:i;i; li'.ili !l:Ii. Ntntli ruiniisiji : rnliM-piT ('«miiI- 
il n:-». h iiv illi*. 4 iliinl.ili', :ti:«l Si*\rii I'liii'S. \'ir;^iiii;i : tiMt'toii, Wrst 
Vir^itii:i:' ..::.|« Nrlnosi, Mill S|»riir^s. a:nJ ].rlt:inn:i. ]\i i.iiickN : Cliatla- 
r.'»"^.i. K:.i \ . :.!f. Mi'iii|i]ii>. M;ii tiiM'slmrjiniili. Na^^lix illi*. r»nt l>«»iu'l- 
*-•:». .i:.«l > . ■ il. 'i'«-!iiH'*Nij' : run:;;;:, .Mis.^is-.ip'ii ; Fj-m itt-viilr. Arkaii- 
K.I-; I'li;: i.:i'-.''i. Iinliaij Tiiii;ni\: I'm! .S'oir, KiUis.i-i: .l(!)«'r>uii 
i .'\ .%: *\ ^]'. : 'ji.t'M. .Mi^'^mx i : aini !lio\Mi»»\ iilf, Ti-\a-». 

V.itli •:.• r -■•'.''"■' ^^Iiuli ilh- aiii'Mipiiali'ia lull i-l' .luly 1"». 1^7*J. <li- 
r»- :. ij :<• }•• • \;ii<li «1 'ii plaiiliiii: l^.r iiandial i-'iailfi :<•<• iL'i'.noii iVri nl 
h»«i«- .i'.«i -■'»._•«• t Mi^iTi'ii aiHl ih'ridiimis tii-»-> ;i:;jI >lin:I»N liavr 1m-»:i 
«• ! «>.;t. A'xi'.ir tmiili'fii l)im;s:iiiil inmr will !»<• plaiili'tl tliis tall. 
Tii'-v .ill ..I :.i:.ill\ «loiii;: wril, ami will iLiirh iiii]i;>»\t' the iipitcaniiict* 
iiftlif iiii.i ri :ii«* ul:i*!i ;:ro«ii. 

Titi- ivm:>:\ ^.\tli \oiniiii* ot' tin* Knll ot' Honor is ia>t lirin-' ilistiili- 
u:i •!. 



I>.;!:ii.' :l.i' y-At, willi aihiifof a Itoanl of ntViciT^ ot* rxiriii'iii't* in 
ti.*- t^iii.ii :i-i :ii.iNtn\ Di-iiaitnu-nt. tlic n ^iil.ilions ot' tlir (^>ii:iilfiiiiaNtrrs 
Ifct I'.iira I :.■ ji.i'.«- liri'ii iMii'Hulv P-\i-i'»l: IJM* t«iMiis III' i-itni:i«i and 
»< I ti r.i - ..: 1 '.(-I'i'i I '• Miiip'.iia-.l. anti iiiailf to « untiii :ii to tin* oMlfi> and 
;!*•!: .' ; .■■..- .::»«i l.iv. ^ |iuMislii li >Miri- tin- ir;inlatimi>or \rki'%.\ wni- i>Mici]. 
Til- ^•:.':.i! ^i-!:i iia- ot arrmiiii.iiiililv tor iiim:«'\ :iiiil i>ro|M*i'iy in tli«* 
y ;.■!'• : i: ,.-:• r«s 1 ii |.aitiiii lit i * >iii!|i!i-. ami lias hoi iif tlu* tist of M'lviiv 
.:. .» •..•.>! -.-..I. ( l.iiiii< iioiii riti/(:.o. inqniiif^ trom rii'iiiiiiUfi'sot* 4\in- 
^;.--* ..: :■! i:. :i in |iiii|tiii\ jMiii"lia>«d or laUm Iin llu* Ai;iiV. and to 
i;.<<:i ('I ti.r |.iii>l:i iiiihN i1m::i:': tin* \\.ii'.a:i' icirixi'd in ;::iMt 
..:•. i!i!«iin..ii:oii !•> ^ii)>]ii»ir mi>I t-laiins, tn ilcicat liioM* w Jiicli 
.c.'l lo .;:;*»Ufi' ;i.l ii.i mi:..;!.!' im);ii:ii'>, i> ;;iiiii :.!';. i\*r.:itl mi 



L .II. ••;'•; 
-r« I..., .- 
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I.. .- 



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, -'..ir till- "•> '"li m wlii«li !i;i»i «-:iiod thi'* lr»»t !*• >'iiind ami 

' r.'i! I .-I it ;!.t.ii;^!ii wt-ll i.i ni.u^c (niiN.itri.iMf (-li:i:i:^r in it. 

. I . iif I'liMi (i ii'iiit^ 1^ 1. !!;:<-. Itr.t i! i< i-!ifa|H*r to |ii'ini ohi.* 

. ' •! i \ • ! I i ••li.liiiill i .:>i- ill. ill \** >lM-ltil I:I:m* a:iil cifl k llitt* 
;i:r lii.l:i;:l tilli|Hii| l.||N. alld rii'r;|it ^, a!ld IcIkiMS. Tnll 

: • ''I ti.r 4 .INI- . Ill w 1th It i-.o li li!.iiil\ i •« tit lit' liHi-il, and V. l:al 

*' itli .; -.. l.t n ii» ii. -hmiiil In- |iii:iliil f>ii t!i<- l>ai'k ot' tin* 

^I'l:. :t:.d till". V. Iiti il > .1 ;:ii.it .:i«! in tin* im*\|ii'iiiiii'cd 

• U ItiiMM !i im t*:i t,:«; iiim- r.ilitd ii|Min lo ait a> ar:ini; 

: :. : :,..i-tii, t. ••jii liimts. ;.i.il liiar iiH|i.»M^il ilit> ti»r 

:.. :.i ;. <> .i:.d |>iii)m 1 1\. Ii;!-* iin ii )fiii\ nli ■! to) in t!i!^ **i-l:i'i:««' 
o :• ..*•■: .' . ...!:.«<:.-. >i»l a.r » •: i-* li:i- .**ii iil.'.i \ ••! \\ „i nn tin- 1 'ill 
Jjr :.i: . ;.. 

l:i«;i I- :■•■ I lii-i tiial li.mli" ut" |»ii\«iil in:: v.a^Ti- ai.il «*\t ia\ j^mIi' i*. <►!' 
f : •!• r< I ' < J .imI |rai.iNl.iii;; llniit ulii!i i iiii,i::iiii'd. u itliMitt a I o!n)(l<t(* 
A.'.'i •!• !.i.!i •! i»:i -1 I lilt il .«*\>tini nt aiiniitit'* t«'i iit«'iit-\ and ut i< iuin.s 
i'.-i ..I •'.•;:.• * ;..: | i..|ni t\ iMiii^Ji li tn i.nnii-. >im1i .i ^^ ^T«*iii i> MUiir 
! :«.• « lit 1. • Mil I il .!•« inti'itci ini: \\ i:Ii tin- ai;il finnii .H-iinn. Init it lia.s 
r. 'C *•!-« n ii'iihil III lioni-<*l and i«-lialil.- liamN im-mniiatih!!* uilli Nn|i|>lv 
».*.•! •t.p|Ni; I* a\ii\ t.ii;:i' aiii..\. mi \ (|ii:i-!»l\ t.ii'^i d and oi;:aiii/id, 
ax««l ^ittioii: it iliis Ariiiv wmild lia\r .^iilici«-il. iK-rliaps di^^iiKi-d. In: 
utit fjf Mi;i|i!ii-«> ir;:iil.ul\ |ii'o\idi'<l Jiid di'li\i*H'd al ('\t'i'\ |Htinl ut' 



318 PAPERS ACCOMPANYINa THE 

It is not probable that the same vast amount of money was ever dis- 
bursed and applied to*the purposes for which it was granted with so 
little loss by dishonesty or waste as during the late great war. 

Men, hastily appointed from all occupations of civil life, found them- 
selves suddenly placed in charge of vast^ums of money and of gn^at 
quantities of valuable property, and, by the simple system adopted by 
the Army regulations, they were able to bear their responsibility, and to 
apply the money and the supplies to the proper use, and to make such 
accounts of their responsibility as to save themselves from loss and 
from suspicion. 

SITES FOB POSTS IN TEXAS. 

Owing to the property in all public lands of Texas being in the Statf 
and not in the United States, and to the restrictions imposed npon Ibe 
War Department by the law of May 1, 1820, Statutes at Large, volume 
3, chapter 52, section 7, page 668, which forbids the purchase of any 
lands for use of the United States without a special law authorizing it, 
most of the military posts in Texas have been established upon lands 
to which the United States has no title. 

These posts.have generally been located far in advance of any settle- 
ment, and, when located, there has probably been generally no knowl- 
edge of the condition of the title, whether in the Sta.te, or taken up aud 
entered under State laws by individuals. 

Such lands, until occupied and protected, have generally had verr 
little value. Probably twenty-five cents per acre would be a laro^e 
price for lands in the vicinity of most of the frontier posts in Texa<. 
even after protection was assured by their occupation by troops of the 
United States; but the moment the United States begins to build 
shelter for the troops, the lands are, if the property of the Stat**, 
entered by some citizen, or, if the property of an unlettered person, 
purchased by some man of business, who sees in them, occupied and 
improved by the United States, a prospect of great improvement in 
value and the foundation of a claim for rent or sale. 

The War Department, in the present state of the law, is helpless in 
this matter. If the demands of those who hold title are extravagant 
it has generally thus far declined to pay rent. It is prohibited by law 
from purchasing. 

Some of the sites in Texas have a certain value as containing springs 
of water, which in some parts of that State are well-known stopping- 
places for traders, and travelers, and for warriors ; and these spring* 
are gradually being taken up and made private property at prices prob- 
ably not exceeding twenty-five or fifty cents per acre for the land wbi<h 
must be entered in order to control them. Without the use of the^e 
springs, very large tracts in the neighborhood are valueless, indee<l 
uninhabitable. 

I recommend that the attention of Congress be called to this subject, 
and that the Secretary of War be clothed with authority to purchas** 
the sites of such military posts as are already or as may be within » 
few years established in Texas, at prices which he may determine to h^ 
just and reasonable, considering the value of the land before its occupa- 
tion by the United States. 

I see no other mode of settling a very disputed and important qnes 
tion. 

If this authority is granted, a moderate appropriation should be 
made to pay for the land. 

The sites, when occupied by the United States, had little intrinsic 



REPORT OF THE SECRETARY OF WAR, 319 

valno. TIhmf ]>ros4Mit valuo ilr])on<ls in a jrn»:it <l«»;:nM» npoii tho ini- 
linivc'iucnts iiiadi* by thr I'liitfil Stairs tor l\w pi'dtiTtioii ot' tin.* State 
azi<1 its inlialiitaiits. 

Thf n-piirts of (itlit'ors on duty in this nftii't*, wl:ii*!i an* lien»witli, ii^id 
tht* an*<>iii|iaiiyiM;; tal>!<"N ari* n*t'ciT«'(l io t'or int'orniatidii in (li*taii iiiiou 
llif iii*vi>nil s«l»ji*rts of lliis n*|M»rt. 
lU-s^Hr t Tall V sulanittiMl. 

M. i\ MKICS, 
(Juarttrmasiir fhnertiK Unnf Major (itnwal. l\ S. A, 

IIou. \Vm. W. r>i:i.K.NAl*, Stvntary of War, 



I.**t **f papm artomjHtn\fin^ thr nnniint rrpnri t*f ?.';# t^^mirtrrma^U r (itnircl fttr the jiseal 

ymr tndiHfj ,/uuf ;'•>>, 1*71. 

1 — n''j*ort nf riilmnl RiilMTt Alli'ii. Ji-^i-tant (|ii.i:tfriii:i*>t<-r i:i";:»r:il. V S. A., tif tlio 
<i{N :Alinn'« iif tlii* ii)t{iiviii»ii IhmikIi nt' tlif (^uattriiiu^trr (•cin'iar^ (Miiii*. during; 
ili ■ u-^'iA >r.ir •'iiiliM;; .liiiii* :^i, l**?!. 

Ai i-iiiiiii.iii\ ill;; |».i|M-iH : 
A ^Li**! t<i ii:^. •■!- i«;i il:iiy in tin* (^iiartiTiiia^TiT*'* I>f]iarriiif:it ihiriiii: t!i«* li<«i al yiar, 

iiii '.mliDv; liilii-rr^ of' I In lim m: <Iiity u- m iiiii^ .-iH«,si,iiir (|i;;i::iihr.L^ti r^. 
II-~ik**lHirr 1*1' tlic *<(atiiii>s anil auti4-> nt' utlu-i'i^ ni tin- (^•uaitiTuui.oti r';* It<-i»artuiriit 
tin .lulv 1. I"7L 
2. — 1& i«<*rc III M.ijiir .F. I>. r>'n;:1>:iin. f]nartiTnia<*liT. 1'. S. A.. ••!' ihi* niMTutinn'* of tliA 
X c-i*;iii*:li^ liruljrli itf tin- i«K..iitfrtiiaMiT (•rUiTarn I Mh* r iliiini;; ih* liiH-..! \«'ar I'UiI- 
ixiS J lint* -•.«'. I'-TI. 
Z. — R»«j"»rt I'f Miiiir.l. P. Tfinirhain. qiirirtiT!!KT't>T. T' <. A.. »*f Tin- n»N--:»il u;-* «if th* 
riti?l*;ii;; lir.iurli of tiit* (juarii-rutiihitT (tcm-rat'^ (t|Ii(<- iliiiii:;; lip- liM^il vi-ar fucliug 

A<'roiii|i;inyiii^ |ia]>«T« : 
A.-~Si kr«-n.i-iii flii>\«iM^ ilii' <iiiaiitiry tif rlndiiu!;. iMMip aittl ;:.krr •'■■'t i <j-it;i,i<:<». nntl 

riottii!!:; iiiatr rs.iU :n tin- l>aiiil<« nt* nfliriTH .liim- lt:i. I**?!', tlif i|M..titify {niU'lia-M tl. 

niai.iii.«t tnrtti. fMiiil. l••^t, ami i'*'«iii-il liiirin^ tlw* tioi .il vi'ar. anil iiiLuiiMy liii hanil 

JiiiH- '.'f. i-ri. 
H — Siufi ni--!ir oliiiu 1*1 ,; i-\]N':)iliiiin'4 on ai-4'iiiint nf i-intliirij. i-.t:ii;i anil KarriMiii 

tHjn.p 1:,* aiiil niaf''ii..U, at iIm' piini-iiLil ili'|hii«. ilnsin^ tIp- li^.ii X'-.ir. 
C'-— ^taUiiifiit tif annfiintN iiTciiiil t'r«iin -alf.i nl' rlnllitn;*. ramp ainl ^arri^nii M]iii|i- 

ac** anil nMtfii.il-* ilciin^ tlii- Iisim} \f:ir. 
Xi. ~S:.ktt »;• 111 III il.iiiiiio im |iiii|H-iiy pMri li^i^il a:iil si-i/i-<l fir tin- iihi- nf tli«* Anny, 

rrtnvi il .ii:il .i« ?'-<l i>|iiiM in ()i>- 1 luiJiinix i^>**^ i-i^iit|i.i^i- lit.tui Ii III' ilii- v^naiit-niKftH- 

tri <•• I.I r:il <> < i.sii-f i!iii mil; (1i<- li«i-al \ i-ai. 
11.— Sta?i-iiii iiT III |i-(n:!:'« nl ■ [iitiiMi;^. r.inip ainl i:irri'Min fii-iiiia^r ri-ri-ui tl. exam- 

)|-«<l. an>l I;:il.-|i.llli-<l In lilt* 'l>fa!«tir\ Pi-|*aMnirlil. and nl li-rtrPi Iii'i'IVmI biiU 

V tAlt it ilur:!;;: tl.i- li«t':il \ral'. 
C — kt-i-n! I I M...I'. .1 1' Itiii::I>a!i:. <|i:a:Ti-Tina'.ii r. 1' S. A-. ••!' I'l** nj»i r.if.iiiii iif Uie 
c«u.t!«r:.il Im.ii.i Ii nl' tli>* (^iiaili-in.u>i* i* in mi^I^ ( >llii «■ iluMn^ tin- lii.il w-ar mil- 
lu^ Auuv .ill. 1-T I. 

Ai'( <iiii|Mii> iii,^ ii.rwrN : 
A. — TaiiiiLii «i.ii iii< Ml iif pi-rniaiifiit u; ;'rii\-i'iri:t« on inilinii >I rfiii**t«Tif*H. 
Il — T.i>M'.:.i:' I'lii. ! ii[ tiilri tn I.;iiil iM ■ !i^iii-il tiv r:i;:<-il .'*':.i:.'^ inr iiaiiniial rrin- 

(* — 4'iinMi!Mla'i-i1 ri'iMirt iif Wfnk a<'i iiiiii'li-hi'tl ■•:! na(iii:ial i • nii!(T:i-i innr tn a»il 

*!urLri^ I i:i- li*>i at >• .ir. 
I» — *»• li- I'.j'' ■•; "I >1I- I'J' IiuTinr" an 1 -♦.th-njilit* nl" lin.il ili«iMi^iit*in nl" IhmJii"*, |iub- 

lukl.««l II,. till <^:i.irli r:!i.i<|i 1 (m::!!.!). 
II. — lirit-l i»Lt ti Iti-ii nl naliHiiai * < nn it n'-*<. 

S — IS^fMilt nf M:ijn| M I. ].lltllli;:(n:i. t|M.i : !• ( IIUI-T* T. r S. A . nt* I l|i- nMfl af lOll*! of tli«» 

rti;nlai *u;iiilii«. I..in'»;in|{alinn. ainl liaii.u k^ ainl ijnait' r« l>i.int li ul liir (juartrr- 
BAAatrr (d ii--i.ir-< < i::ii i-. «!::: ii.;; i!ii- l. i .il \i ar i-ntlni;; .Iniir .^'. l*-7 1. 

Ai 'i*ffii|f.iii> Hi;: iMfN-i*: 
A— ^*Ai* nit \iX oi |i;ii !.• I'nnili in pii«»i «<.,••:! nf M:ij<>r M. I. I.->iii:i,^?ii:i ilunr.s :h«* A«-nl 

yrsr. 
Ii. — Malniifiil of till- inili*h(«'fliif««4fif Miiitlimi railrniwl i-iiin]iatiii'ii for nulway mAte- 

rial Un till' li«-:.l \**ar. 
C— AlMlraMi III iitnria'-tN for \\a;:nn tian«iMirij(ioii riitt.-ri-tl iiiUiby thr i^uarU'i 
l>t-|i«nuif-ut iliiiitj;; till* fiMul vi-Ji. 



320 PAPERS ACCOMPANYING THE 

D.— Statement of vessels chartered, impressed, and employed during the £scal rear. 
E.—Statement of vessels owned or purchased by the Quartermaster's Department 
dnring the fiscal year. 

F.—Abstract of contrnctsfor vrater transportation during the fiscal year. 

G.— Statement of all troops and stores transported under direction of the Qnart^r- 

masters Department during the fiscal year. 
H.— Statement of amounts paid on account of rail, river, stage, and wa^a tnua^.- 

portation by the Quartermaster's Department during the fiscal year. 
I.— Statement of accounts and claims on account of transportation for the fi^..: 

year. 

K.— Statement of miscellanoons claims filed and acted upon during the fiscal vear 
L.— Statement of claims filed under the act of July 4, 1864, during the fiscal year 
M.— General statement of claims and accounts for the fiscal year. 
N.—Statement of miscellaneous claims filed since the commencement of the war. 
0.--Statemcut of claims filed in the Quartermaster General's OfiSce. under the act of 
July 4, 1864. 



EEPORT OF THE COMMISSARY GENERAL OP SUBSISTENCE 

Wab Depabtment, 
Office op Commissary General of Subsistence, 

Washington, October 17, 1871. 

Sib : In compliance with the directions of the honorable Secretary of 
War, communicated to the Chiefs of Bureaus of the War Department in 
the circular from the Adjutant General's OflQce of September 9, liiTl, I 
have the honor to submit this annual report of the operations of tlie 
Subsistence Department for the fiscal year terminating June 30, 1871. 

No general or extensive changes in the distribution of the Aiiny 
having taken place during the last fiscal year, the sources, parcha8<\ 
and mode of distribution of* subsistence stores, as indicated in my la.st 
annual report, remain substantially unchanged. I remark, in this con- 
nection, th'At I am more and more confirmed in my views — always 
approved by yourself— that it is best, on many accounts, to purchai^e 
subsistence stores for the troops from the producers and dealers at the 
several points of issue, when they can be so obtained of the proper 
quality, and at cost not in excess of the total cost when purchased in 
the large and more distant markets of the countrj'^ and transported by 
the Quartermaster's Department. 

But very few instances of complaint of the subsistence stores furnished 
the Army during the last year, either as to deficiency in quantity or 
inferiority of quality, have occurred, and those would not probably have 
been made except that it is the duty of inspectors general to observe 
and report upon all supplies that do not attain a perfect standard. 

It is believed that no army has ever been better supplied than the 
Army of the United States during the past year. For this result the 
credit is of course largely due to the officers of the Subsistence Depart- 
ment, who habitually give their personal attention to the quality aii<l 
condition of their purchases as well as to the active and unremittini; 
supervision of the assistant commissaries general and the commissaries 
acting as such, who, at the headquarters of military divisions ami 
departments, supervise the afifairs of the Subsistence Department withiu 
such divisions and departments. 

While the regular Army ration is believed to be composed of the 
proper number and kinds of articles, and of very nearly the proper 
quantities of each, still I am of opinion that it should be provided in 
the contemplated regulations for the Army that, according to the vary 
ing hygienic necessities of the troops stationed in the widely divei-se 



BKPOBT OF THE SECRETARY OF WAR. 



321 



rliroates of the ITiiiteil States and Territories, tliere should l^aiitliorized 
aiul provitU'd for issue, under pro^n'r medical advice and military onlen^ 
4itber or sul»stitute artieles, so that the i'ootl of the soldier may Ix^ occa- 
hionally varied from tlio n^^ular nit ion. This is now effeoti'd, to a con- 
siderable deji^rec, by the ssile of any saving of their rations made by 
siildiens and the asi> of the pro<*ee<ls of sueh s;ile8 in the purchase of 
vejjetables or other articles of fowl. This uumIc of varyinjj the ftHMl ol 
troops is rea^lily ]>ractieable when they are stationed lu the settled parts 
of the country, but on the distant fnmtiers and at places where garden- 
ing is im])ra<*ticable the ])rovision n^commended btxromes ne^^esssiry. I 
have made snj^p^stions ae(*ordingly in the regulations s(*ut hi from this 
bureau for the consideration of the Secn»tary of War. 

One of the colonels and the two lieutenant colonels, assistant commis- 
saries general, and one of the senior miyors, acting as such, are stationed 
at the headc|uarters of the Divisions of the Atlantic, the PaciOc, the 
Miss4»uri, and the South, viz, Philadelphia, San Francisco, Chicago, 
and IjiMiisville, and have g(*neral charge of the affairs of the Subsist- 
rrifv Department within their respective divisions. Nine of the com- 
missaries of the rank of major and captain are stationetl at the head- 
ipiarters of the Milit«iry Departments of the East, the South, the Mis- 
souri, the l^ikes, California, the Plattt% the Columbia, Dakota, and 
Texas, acting as assistant conmiissaries general of such military depart- 
ments, and usually also ])erfonning the duties of purchasing and de|K)t 
c(»nimiss:iries. The n*maining otlicers of this Department are stationed 
at imihiptant |>oints of purclnuii* or at dc|>i>ts, as New Orleans, Chiciiguu 
\V:ishingt4m, Sioux City, Haltimon% Denver, St. Louis, Siinta Fe, and 
I%irt Cnion, or an* on duty in this l>ureau ; every ofliecr of the Depart- 
ment being on duty. 

During the tiscal year ending June 30, 1S71, there were reporte<I to 
tliisoflU^*l*li»advertis4*nients inviting pn>|N>sals for famishing supplies; 
'Ji^'i mntnicts for fn*sh iKH'f and iM^efcattle : 70 contracts for complete 
rations ; 101 contracts for mistvllaneons articles ; and 570 contracts con- 
siMiug of written pn)|Nisids and acceptances. 

The average pri(r of fresh lKH*f, imt t*ontracts made during the year* 
was as follows in the si*veral States and Territories : 



SlAlc or Trnitorj. 



• 

1 



l*»Ja# l.io-i 

ll«Mftrk«*lla II :4 

!:!«•«- l«lAn.l > 14 :rf» 

I ,-in" (.• fit H r^» 

Srm v«^'* . i: •:: 

!*• ::»• . t • AAl* IILTT 

I*»U»Ajt ' !•;<«• 

MtfiUa'l t IJLU 

I •! kC rw I <ff Cul mnbkft II ^ • 

> irriDiA 1 1 »*7 

N'^hrartJiu* 14 15 

S*iiih4'«fiJiaA < l«i i«i 

( • ^wTftA . I la 00 

hUdiU j •.« 



Sutc «ir Trrritorf. 



i 



AUKama K «3 

Miw«i*%ip|ti I 111. I'i 

l«\.»« I 4.tS 

T iiii« ••r«» I ». •J'J 

Ktiituiky I 10.07 

nbi.. I 11. yo 

InlUiia f 9.^* 

lUutiiU I H. f*7 

lllrhi:;«a i Itt n.*! 

MlMnari . * ft.'j^ 

MitlUrMiU , 10 U!i 

NrtiTMLa ' 9 10 

ILIl 



SUIA or Tcnltary. 



IndUn T«<rrit<irr • i< KT 

I IdCU A Tt-rrif or jr n. m 

W\iHiitOir Tfiriinrr ^. -O 

Ni » M* luti rtrntury i>. la 

CoU ratt'i Trrrlffiy ... is. C& 

flab Timt«»r*' Itl "5 

M'inuiw TmiUiry ... I*x W 

rjltf.^rtiu ' 9. CO 

( iri'Kija I fiTI 

A rif «Hui TirriUiry " liC 

Wa»btnffti>n Trrritoiy.. |o ST 

IcUh» I • mtwffy ; i:». 01 

^trvmn. .,....,,,,,,,,,, I 1^10 



■\ 



Giriog SB average contract price of 11^ cents per poond net for the 
r. 
21 Ab 



322 



PAPERS ACCOMPANYING THE 



The first cost of the regular Army ration at the principal points o 
purchase, has been as follows : 



Date. 



1870. 

July 

Angnst 

Soptember . . 

October 

November . . 
Deoember . . 

isn. 

January ...• 
TebruBTj . . . 

MoToh 

April 

May 

Judo 

ATerajpe 



t 



Oenit. 
90.81 
«3.31 
31.40 
90.16 
90.73 

iao6 



l&flS 
10.16 
17.70 
17.63 
16.05 
15.46 



10.08 



t 



a 

I 



OentM. 
3a 99 
34.08 
82.30 
93.38 
9a 77 



19. 8» 

93.00 

ia39 

10.11 

17.91 

17.64 



saoi 



Oentt. 
90.99 
19.71 
19.49 
90.14 
30.13 
19.15 



18.48 
10.29 
19.36 
19.11 
1&49 
17.93 



19.39 



Cents. 
33.39 
33.03 
10.33 
93.61 
18.73 
32.83 



16.61 
18.88 

18.85 

ia67 
lasi 

17.11 



19.07 



OmU. 

ia6s 

90.16 
10.73 
19.86 
19.91 
17.35 



17.45 
17.93 
17.68 
17.43 
17.03 
17.36 



ia36 



Oenit. 
8ai8 
90.54 
31.53 
19.85 
9a 07 
90.06 



19.38 
17.63 
17.43 
17.33 
17.30 
17.49 



19.03 



I 

I 

I 



CenU. 

ia8i 

19.60 
19.97 
19.87 

laso 

90.45 



iao4 

ia85 

ia43 

17.57 

laii 

1&79 



ia76 



I 

I 



Oenit. 
88.03 
91.80 
81.04 
80.61 
80.64 
19.17 



90l93 

9a 01 

19.88 

ia47 
ia37 

17.66 



19.96 



J 






Centi. 

9a 9S 
8L35 
9a 27 
80.51 

aaso 

17.11 



ia68 

ia23 
ia23 

1&03 
17.30 
17.04 



Oa'i 






ia73 2L 



Giving, as the general average, nineteen cents and fifty-six handredrli< 
per ration, being a decrease of one cent and ninety-seven hnndredtb^ 
from the price of the previous year. 

Under the requirements of section 6 of the act of March 3, WC)^ 
and of War Department General Orders No. 52, of March 30, Wkh 
tobacco has been furnished to the enlisted men of the Army at vm 
prices ; the total cost of the quantity sold to them being about $10/21^ 
per month for the year. 

From the date at which the Subsistence Department commencd 
furnishing tobacco for sale to the enlisted men of the Army, in 1S6G. u 
June 30, 1871, the amount fumished, as shown by the returns trans^ 
mitted by this Bureau to the Paymaster General, has been, in mou^v 
value, $921,859 67. Of this sum there appears to have been repaid t< 
the subsistence appropriations by transfers at the Treasury, from tb> 
amounts withheld by the Pay Department from the pay of the individiia 
soldiers to whom the tobacco was furnished, the sum of $755,316 t;; 
leaving still due the subsistence appropriation on this account the sooi 
of $166,543 02, which sum will be repaid by further transfers when iU 
accounts of the various paymasters making the stoppages shall w 
ac^jnsted. 

The hospitals of the Bureau of Freedmen, Befugees, &c, havednrini^ 
the ye^r been fumished on the requisitions of the Commissioner or hi 
agents with subsistence stores to the value of $37,605 27. Of this, th 
sum of $2,898 76 ha« been transferred at the Treasury to the appn>[)n 
ation for Army subsistence, leaving a balance of $34,706 51 for futuj** 
transfer. 

Under the provisions of section 16, act of June 30, 1834, and ifon 
graph 1202 Be vised Begulations for the Army, 1863, subsistence sto^e^ 
valued at $85,337 04, have been issued to Indians of the various triln .s 
visiting the military posts on the frontier or in their redjiective nat 



REPORT OP TlIE SECRETARY OP WAR, 323 

Innes have also been made to Indians nnder proper instructions, and to 
neet iq^ecial emergencieis as follows : 

At Port Drfiaor(>, N>w Mexico, TAloed »t |ll.744 49 

At LiTlnsiiton, TosaA, Tftlaed at 813 49 

At Port SteveoMin, Dakota Territory, ralaed at 5,401 W 

At Cbeyeunc apsncy, Ihikota Territory, valaed at 115 00 

At Port* I^araniio ami Ptittenuan. Waiibington Territory, valued at 150, 2RI 16 

At Port Rice, Dakota Territory, valiMMl at 5,105 51 

At Pbrt Boford, Dakota Territory, valued at 3 44 

At Foft Shaw, Mootaoa Territory, valued at 73 89 

Making S03,57d S7 

Of which anioant the following has been refauded to the appropriations 
for Army subsistence : 

For iMiiea at Cheyenne acency, DakoU Territory $115 00 

ForiflMifaat Livinpiton, Tcxaii 813 99 

ForiMoeaat Fort Steventon, Dakota Territory 5,003 33 

e,09i m 

Since my last annual report there has been fnmished the Department 
of tbe Interior a detailed statement of the expenses incurred in the 
fiscal year 180d-'70f by the Subsistence Department, in furnishing the 
Indian Defmrtment with supplies for the Indians at Fort Sill and Gamp 
Bapply, Indian Territory, and at Cheyenne, Whetstone, Grand Rireri 
Yankton, and Crow Creek ageucies, and other points on the Upper 
Missouri River, which expenses were to be repaid to the subsistence 
appfopriation from the appropriation of $2,000,000, made by section 4 
of the act of April 10, 186(K That statement shows the amount to hare 
been •l,C47^'43 82, of which $1,200,000 has been repaid by transfer at 
the Treasury, leaving a balance due the subsistence appropriation of 
#447,243 82. 

Under the third section of the act approved July 4, 18d4, requiring 
the Commissary* Oeneral of Subsistence to cause claims for subsistence 
sopplies funii.shetl for the Army during the war in the States not in 
rrbellion, and subsequently extended to include claims from the State 
of Tennesse<^, and the counties of Berkeley and Jeflerson, West Vir- 
ginia, there have been received, up to the :¥Hh day of September la^ 
5,747 claims, amounting to the sum of $3,115,570 35.. 

Ninety -six of these claims, amounting to $8,tJGG 42, accompanied by 
regular vouchers given by the officer at the time of purchiEising the 
storea, have l)een recommended for payment by the Thinl Auditor as 
imn'has4*s under contract: and 1,197 of them for $371,822 have been 
examined and recommended for (myment under this act in the sum of 
$270,214 29; and 4.330 of them, aggregating $2,017,322 95, have been 
examines! and disallowed. 

It has been the practice of this office to allow the reopening of disal- 
lowed claims nnder this act upon the presentation of additional evidence 
on the fNirt of the claimant, but hereafter this practice will be restricted 
to those cases, if any, in which the new evidence ^except in correction 
of rpiMnts made to this office) shall be material, and it shall full^- appear 
that It wan not known to, or was not attainable by, the claimants prior 
to the first decision ia their cases. 

The act of Congreas approved March 3, 1871, making appropriations 
for the sopport of the Army for the vear ending June 30, 1872, and for 
other porposea, by which the l^reaident was authorized to appoint a 
boani of commissioners to receive, examine, and oonsider the validity 
and Justice of the chiims of citizens who remained loyal to the Qovero* 



324 PAPERS ACCOMPANYING THE 

ment of the United States during the rebellion, for stores or 8np].li 
taken or furnished during the rebellion for the use of the Army in Sta 
proclaimed as in insurrection, the Attorney General held, in his opiiii 
dated April 6, 1871, terminated the authority of this olOtice to examii 
claims from Tennessee, Berkeley and Jefferson Counties, West VirjriuB 
under the act of July 4, 1864. But by section 21 of the act appnjV' 
April 20, 1871, making appropriations to supply deficiencies, and ft 
other purposes, Congress declared that the jurisdiction extending: d 
act of July 4, 1864, to claims from Tennessee, and the counties of Btrtl 
ley and Jefferson, should not be withdrawn or impaired by any coi 
struction of the law crejiting commissioners of claims, .ind that tk 
jurisdiction upon all claims presented to the proper Department by h\\ 
citizens from Tennessee and the. two counties named, before the M i 
March, 1871, should remain as before the passage of the act creatij^ 
the commission of claims. 

Claims from Tennessee aftd the said Berkeley and Jefferson Connti^ 
are, therefore, if filed under the act of July 4, 1864, prior to Marcu .| 
1871, still acted upon, but if presented subsequent to that date are bej 
without action for want of jurisdiction ; for Congress by express dfiU 
ration having continued, action upon all the claips in question filed piic 
to March 3, 1871, by necessary implication withholds jurisdiction upo 
all such claims presented subsequent to that date. 

The payment of commutation of rations to Union soldiers, prisoD^-J 
of war, and to their heirs, has been continued under the joint resoluUt^ 
of July 25, 1866, and section 3, act of March 2, 1867, and 6,333 scd 
. certificates, aggregating $279,769, have now been received and paid 

During the year there were received, from 614 different officers ot tli 
Army who have been on duty in the Subsistence Department, and wli| 
were responsible for subsistence supplies or funds, the following inoDtL.j 
and quarterly papers, each with its proper vouchers: 

EUtntns of provisions 3,1' 

Returns of commissary property 1 4" 

Accounts cnrreut 3.*; 

Making a total of -." 

of which 7,805 have been examined and forwarded to the Thinl A: 
ditor of the Treasury for final settlement, leaving in this ofiUce for exan 
mation, or awaiting correction, 363. 

Under the act of June 23, 1870, authorizing the proper accoantiii 
officers of the Treasury, in the settlement of certain accounts of disbai 
ing officers at the War and Navy Departments, to allow such cn-^lv 
for overpayments and for losses of funds, vouchers, and i>roi>erty, y 
they may deem just and reasonable, when recommended under aurhori- 
of the Secretaries of War and Navy, by the Heads of the military aii 
naval Bureaus to which such accounts respectively pertain, credits hasi 
during the past fiscal year, been recommended by me in the cases ( 
forty officers^ amounting in the aggregate to the sum of $18,131 o^ 
Fully three-lourths of this amount arose from errors duo to the inej^if 
rit'nco of the officers, or the exigencies of active service in the field. Tu 
officers were mostly those who served during the war, and who- lia\ 
retired to civil life. 

I have the honor to be, very respectfully, your obedient servant, 

A. B. EATON, 
CommUsary Oeneral Subsistetux. 

Hon. Wm. W. Belknap, 

Secretary of War. 



REPORT OP THE SECRETARY OP WAR. 325 

REPORT OF THE SURGEON GENERAL. 

War Department, Surgeox General's Oppice, 

WaMngtonj D. C, October 6, 1871. 

Sir : I have the honor to Bobmit tho following: Btatemeiit of finaDoee 
an<l funeral transactions of the Medical Department of the Army for 
the fiscal year ending June 30, 1871 : 

FINANCIAL statement. 

The fnnd8 of the Medical Department for the year ending June 30, 
1871, consisted of — 

ailnncein the Twaaury, Jaly 1. I«r0 $l,3f^,G34 W 

IUlaQc<« in tb« haudn of disbuniog officers ttlH, 429 93 

Astpropriation for tbc meclical moaeum and library bv act of July 15, 

1-70 ■ H, 000 00 

IVficirncv appropriation by act of lUrcb 3, 1?71 IdO.OOO 00 

rrvcettlAnf t^U'fi 177,830 W 

Aniimiit frcei red for lM>ard in boapitaU 6, 14U 46 

Amount r^ovcrvd for property lost or dama^^nl 2060 

Derived from all otbcr sources 114 lU 

l.t^,109 74 

The disbursements 



L In pay mm t of claims and fulfilling contracts prior to July 1, 1870 : 

For medical and btwpitjU supplies $41,248 37 

For mt^iral and other services 6, 970 5ci 

For rxpruM^ of dejwta 339 80 

For artitirial limbs 5,334 00 

For cjirr of M>)diem in private bospitall 022 25 

8*1 va(;i* |iajd on vmsel carr}'ing medical supplies 10, 750 72 

latemal revenue 243 &2 

165,508 88 

II. Current expenses of the year:* 

For nutl leal and bonpital supplies 200,571 67 

For me<lical and <»tber iMTvicea 15. 099 17 

For exwnses of deimta 37, 925 63 

For office and incidental expenses of the Medical Depart- 

ment 5,S03 42 

For medical museum and libranr 8, 000 00 

Fur care of ftolduni in private bospitab 287 17 

267,477 08 

Balance in th«* Trr-a^ury. June 30, 1871 1, 4^i. CK> 01 

Balance in t be hands of disbursiDg officers 144,100 87 

1,S66,183TH 

1,899,169 74 

In addition to the above there remained on July 1, 1870, 
of tb«* »nm of |7.V).fMN), appropriates! by act «»f March 
3. X'^K to fiiablr the Heen'tary of the Treasury to settle 
the accounts of di*buniinj{ officers $150,920 7U 

Tranaferrrd during the year f70,609 55 

Balance remaining Juno 30, 1871 Ml,251 15 

tl50, 930 70 

Of the appropriation by act of Jnlr 5, 1M2, for thr com- 
fort of ftiek ami discharged soktiera, there remaincil, 
July 1, IfffO 1315.364 07 



* llffi4lc«l aa4 hn«|ilUl m|»|4I«« la IIn» sisnsnt ttf shnat 130.691 m^m r— ttsil^d for bat net rmvlve*) 
sa4 tmU far Wfar^ ihm rl«Mf> <.f iIm> lUral yw^r, utd ikm i lastoill a slMfs s«aiBM the «is«yc u 4t< l 

t^ saUfv ca|icasts «l tiM >«sr fsVT.IT: Cnl 



326 PAPERS ACCOMPANTING THE 

Expended dnring the year : 
For treatment and care in hospitals, and for snrgical ap- 
pliances -• tS»165 66 

For transporting destitute soldiers to their homes 7, 395 64 

$15,561 3 

Balance, Jane 30,1871... 299,ttOar 

Total 315.364 1^ 

ABTIFICIAL LIMBS. 

Congress having, by acts approved June 17 and 30, 1870, pron 
for a reissue of artificial limbs to persons disabled in the military o 
naval service of the United States, leaving it optional with each to re 
eeive a limb in kind or a stated commutation in money, the nmnbei 
who av^ed themselves of these acts, up to Jane 30, 1871, was 8,918. 



These receiyed — 



Arms 

LegB 

Feet 

Apparatus for resection. 



In kind. 



104 

1,117 

5 

22 



CommoUrioiL 



4.rt5 

Z,IU 






The number of persons furnished with limbs under the acts previonsi 
to June 17, 1870, was 7,887, of whom 1,367 have not applied under tln^ 
present law, and may, with few exceptions, be presumed to be dead, h 
thus appears that 2,398 have been admitted under the acts of Jane, 
1870, who had not applied under the*previous laws, doubtless fortbe 
reason that their ii\juries were of such a nature that they could not 
wear artificial limbs with advantage. 

HEALTH OF THE AHMT BUBINO THE YEAH. 

The monthly reports of sick and wounded received at this office for 
the fiscal year terminating Juno 30, 1871, represent an annual average 
mean strength of 29,365 icXite, and 2,608 colored troops. 

Among the white troops, the total number of cases of all kinds reports 
as taken on the sick list was 63,507, being at the rate of 2,163 per 1,000 
of mean strength. (That is about two entries on sick report duriDg th« 
year for each man.) Of the whole number taken on sick report 54,710, 
or 1,863 per 1,000 of strength were for disease alone, and 8,797, or 300 
per 1,000 of strength were wounds, accidents, and injuries of aJl kinds. 

The average number constantly on sick report daring tiie year vu 
1,480, or 51 per 1,000 of strength ; of these 1,190, or 41 per 1,000 o( 
strength were under treatment for disease, and 290, or 10 per 1,000 of 
strength for wounds, accidents, and injuries. 

The total number of deaths reported was 519, or 17 per 1,000 of mefts 
strength. Of these 363, or 12 per 1,000 of strength, died of disease, aud 
156, or 5 per 1,000 of strength, of wounds, accidents, and ityuries. 

The total mortality rate is greater than that for the previoos yeiir. 
the chief increase occurring in the proportion of deaths from disease. 
The proportion of deaths from all cases treated was 1 death to 122 cases. 

One thousand and ninety-one white soldiers are reported to have been 
discharged on "surgeon's certificate of disability,'' being at the rate of 
37 per 1,000 of mean strength. 



REPOBT OP THE 8ECBETAST OF WAR. 327 

Tlie reports fh)in the colored troops give the following figures, which 
do not include the white officers: 

The totid number of cases of all kinds reported was 3,551, or 1,362 
per 1,000 of strength. Of these 2,904, or 1,137 per 1,000 of strength, 
were cases of disease, and 587, or 225 per 1,000 of strength, wen) wounds, 
accidents, and injuries. 

The average number constantly on sick-report was 104, or 40 per 
1,000, of whom 74, or 28 per 1,000, were under treatment for disease, 
and 30, or 12 per 1,000, for wounds, accidents, and injuries. 

The number of deaths from all causes reported was 49, or 19 per 1,000 
of strength. Of these 28, or 11 i)er 1,000 of strength, died of disease, 
and 21, or 8 per 1,000 of strength, of wounds, accidents, and iiyuriea. 
The proportion of deaths from all ciinses to cases treated was 1 to 72. 

The number of discharges on ^^ surgeon's certificate of disability'' was 
71, being at the rate of 27 per 1,000 of mean strength. 

WORK PERFORaCED CV XnE RECORD AND PENSION DIVISION. 

The official demands for information from the files of record and 
pension division have diminisheil but little during the year. As here- 
tofore, the inquiries refer chiefly to the cause of death, or dischiu^ 
from s(*n*ice, and the hospital history* of soldiers dead or disabled during 
the war of the rebellion. The books of the closed general hospitals and 
other records on file give the information sought in the miyority of in- 
stances ; but a tedious search is otteu re<|uireil, (Mirticularly when the 
imiuiry refers to the hospital history- of a soldier who has been trans- 
ferred from hos]>ital to hospital dtiring the progress of his treatment. 
rases of this class have formed ](;ecently a large proportion of the inout- 
rit^ making the labor of reply great, while, as the information is neede<l 
for the settlement of pension ami other claims, the utmost accuracy is 
required in each case to protect the interests of the Ooveniment as well 
as to do Justice to the applicant. 

At the commencement of the fiscal year 3,440 such applications were 
awaiting reply, and 19,844 new a|>plications were received during the 
year, making a total of 23,284 applications to be searched and replied to. 

Owing to the inadequate deriqal force, search could not be made and 
replies furnished in all of these cases, although 14,040 were acted upon, 
leaving 9,244 unanswered at the close of the fiscal year. This has now, 
however, been reme<lied by the increase recently authorized by the 
Honorable Secretary' of War, and it is ho|)ed that within a year all this 
accumulated business will bo disposed of^ and that it will bo {XMisible 
thereafter to furnish the desired information with reasonable dis|iatch. 

WORE PERFORMED IN THE DnOtflON OF BTRGICAL RECORDS. 

There were entered on the registers the histories of 5,210 surgical 
cases of the late war, making a total of 235,398 now recorded ; also 
additional information n^sfiecting 9,001 cases already recorded, and pre- 
|iare<l fur n*viMiun abstnicts of 8,947 cases which were not placed on the 
fM-rmanent registers. The hospital record of 22,750 men was searched; 
1(»,008 names wen* indexed. The pension medieal examiners' repoilsof 
the condition, at the latest dates, of mutilated men, were transcrilxHl iu 
2,5GI lnstanc«*s. llistoiies of surgii-al cases were furnished to other 
deiMutaeiits of tlu* Government in sixty-five inatancea. 



328 PAPERS ACCOBIPANYING THE 

AEMT MEDICAL MUSEUM. 

The Array medical museum contiuues to increase in the number ai 
variety of specimens and its consequent usefulness. The number 
specimens added during the year was J, 516, a present total of 15,011 
The number of visitors was over 15,000 during the year. 

« 

MEDICAL AND SUEGICAL HISTOEY OP THE WAB, ETC. 

Part first of the Medical and Surgical History of the War is ne 
completion, and will be laid before Congress during its coming ses^iu 
when it is hoped sufficient appropriation will be made to continue ti 
publication of the remaining parts. Circular No. 4, a report upon bai 
racks and hospitals, with a description of military posts throughout t: 
United States, compiled by Assistant Surgeon J. S. Billings, Unlit 
States Army ; Circular JSo. 3, 1870, approved plans and specmcatio 
for post hospitals — also, a revised edition of the same, (Circular No. 2^ 
1871) — ^have been published during the year, and the standard 8up|i]r| 
table of the Medical Department of the Army, (Circular No. 1, l.s71.)| 
has bepn careftdly revised and published with a view to more rii^.d, 
responsibility and greater efficiency. 

NUMBEB OF MEDICAL OFFICERS, ETC. 

At the date of my last annus^l report two vacancies in the grade oi 
surgeon and forty-two in assistant surgeon of the Army existed. Darini: 
the past year one surgeon and one assistant surgeon have died, ou^ 
assistant surgeon retired, and one assistant surgeon cashiered, leaviu;: 
at present fifty-four vacancies in the corps, viz, chief medical purveyor, 
one assistant medical purveyor, three surgeoi^s, and forty -nine assisUDt 
surgeons. The number of military posts requiring medical attendance: 
was, on July 1, 1871, 206, at many of which the number of troops wa^; 
so large, or the nature of the. duties so onerous, that the services of two 
medical officers were constantly required at them. If the restrictious 
as to promotions and appointments in the medical corps were remove<i 
at once, it would require several years,*through the prescribed modes of 
annual examination, to restore it to the standard number allowed bv 
existing , laws, and the reduction of that number, by stoppage of pro 
motion and appointments, has proved to be prejudicial to the intercbi.^ 
of the service, both in a sanitary and economical view. 

J. K. BARNES, 
Surgeon Oeneral^ United States Army, 

The Honorable the Seceetaey of Wab. 



EEPORT OF THE PAYMASTER GENERAL. 

Paymastee Geneeal-s Office, 

Washington^ October 9, 1871. 

Sm: I have the honor to submit my annual report of the transactions 
of the Pay Department of the Army for the fiscal yeJb ending June 30, 
1871. 



REPORT OP THE SECRETARY OP WAR. 329 

Tftbalar statements accompanying show in detail the fiscal operations 
of the Uepartmeut for that year, summarily stated as follows : 

BaUoee on band at tb« befdnniog of the flacal year, (July 1, 1870).... $3,379,GR3 41 

Bccrivea during the fiscal year £h>m the Treasory 17,738,000 00 

Bceeived from other aoorcet 161, &j2 95 

Total .*. 81, '279,236 36 

Diabaned to the Army, inclodiDg the Military 

Arademy $1^830,901 43 

DialMined to Tolanteeri, (hack pay and bounty) 2, 683, 172 44 

Total diiibaraementa 18,514,073 87 

BeAindcd toTreasory 60,938 63 

Balance in handtof paymasters to be accounted for in 

aext report 2,704,223 86 

Total tSl,279,236 36 



AND DISBC118E3U&XT8 OX ACCOITCT OF SECOXSTKUCnOX FUXD FOB FISCAL 

YRAR ENIiINO JUNK 30, 1871. 

Balance in hands of paymasters, June 30. 1870 |277,813 21 

BeeeiTcd from sundry sources 110 00 

Total 277,923 21 

Accounted for as follows : 

Expenses of rrcoiiiitniction paid fl^^^ ^ 

Internal rsTeuue tax . 2,190 26 

Total dbbnrscmenU 158,180 84 

Refnndrd to Treasury 119,018 85 

Balance in hands of paymasters, Junc3U, 1871 723 52 

Total 277,923 21 

The Army has been ftilly paid, and all other reqoirements of the 
Department have been faithVull^' executed. 

PAYMASTERS. 

The number (sixty) of paymasters allowed by the law of July 28, 1866, 
is now reduced by casualties to fifty-one. Though the strength of the 
Army has, in pursuance of law, been materially reduced during the past 
year, that circumstance does not admit of a proportional reduction of 
Ibe number of paymasters, because there is not yet, nor is it probabto 
there will 1m% a material diminution of the number of garrisoned posts. 
As urged in uiy last annual report, it is the'mnltitude of widely scattered 
small detacbuiiMits covering the face of the continent, largely in the 
unsettled Indian districta, &at creates the necessity for so li^ge a force 
of paymasters, and gives unceasing employment on the frontier to the 
Sreater portion of t^m. 

BEC058TBUCT10N. 

The receipta and disbursements on account of reconstruction during 
the fiscal year are exhibited sumtparily in the statement at the begin- 
■isg of this report The ofllcers of this Department continued to make 
Ike disboraementa until all the States were admitted to representation 
te Coognasp and all the approved clainis presented had been |Mdd, when 
Ike aoexpeiKled baUnces of the appropriatioa rsoulining were reftintled 



330 PAPERS ACCOliPANTING THE 

to the Treasury, remitting to the accounting officers the a^jastment o 
any possible claims in that behalf yet unsettled. 

PATMASTEBS' DBAPT& 

It becomes my duty to suggest, as of eminent importance to the servi 
and to the public, that Congress be asked to authorize the issue an 
direct the payment in all cases of duplicate checks to supply lost origin 
checks, issued upon satisfactory proof of such loss and under regolatioi 
to be prescribed by the Secretary of the GDreasuiy. Such issue of dnpU 
cate checks by paymasters is now virtually prohibited except in a sin^I 
class of cases, namely, those in payment of additional bounties. Tba 
virtual prohibition results from the construction of the Treasury De 
ment, announced in a circular of the Second Comptroller dated May 
15, 1871, which I here quote entire tliat the subject may be the bette 
understood: 

Bib : In'the act entitled " An act to fiicUitate the payment of soldiera' bonntiet no 
act of 1866/' approved Marob 19, 1868, it is provided (section 3,) that the Mwstsc 
treasurers of the United States in the cities of New York and Ban Frandsoo be, vi 
they are hereby, directed to pay duplicate checks for bounties granted under the sa 
act upon notice and proof of the loss of the original check or checks under andi 
lations as the Secretary of the Treasury may direct. 

On the 15th of May, 1868, the Secretary issued instructions regulating the issoe snO 

Sayment of duplicates of checks issued m payment of bounty under um act of Julj 
3, 1866, as provided in that act. 

It will be observed that the above act and instructions apply mUy iochbcikM iaraad 
in payment of additional bounty ; but as the plan adopted was considered to lie a oie 
one so far as the Government is concerned, and in many cases a great oonvenieoee U> 
claimants, it has been extended to cases of lost checks other than those issued in pay- 
ment of said bounty. 

At the last session of Congress a bill was Introduced providing a general aj^tm 
for the issue and payment of duplicates of lost checks drawn by disbursine officers cf 
the United States, under such rules and regulations as should be prescoioed by the 
Secretary of the Treasury. 

This bill Congress declined to pass in the form presented, but modified it so sa to 
apply only to checks issued in payment of pensions where the amounts do not excetd 

As this matter has been brought to the attention of Congress, and as thej hixt 
refused to authorize the issue and payment of duplicates of lost checks except in cav« 
where the originals were issued in payment of additional bounty or pensionfl, thi« 
office will conform to what appears to be the legislative intent, and will heresftrr 
decline to approve any duplicate check, except ibr additional bounty and peosioiu &» 
■pecially authorind by law. 

Now inasmuch as paymasters in the execution of their dotiea are 
called upon to issue checks for various other purposes than additional 
bounties — ^indeed are required by law to make all their payments bv 
means of checks or drafts so fiu: as the circumstances will permit that 
mode of payment— all such issues are, equally with bounty checks, of 
importance to the public sendee and entitled to the like protection. 

Of these general checks are those transmitted to discharged scridiens 
and the heirs of deceased soldiers, in payment of Treasury certificates, 
issued for back-pay and ordinary bounties, (not the addUional under law 
of July 28, 1866.) Also, those issued in large numbers to oiBcers and 
soldiers in the field and at remote stations for remittance to their fami 
lies and friends, where no other possible means of remitting money in 
available to them except the very hazardous one of committing to the 
mails money in fttnd, which will rarely be ventured. 

In the commercial world checks, drafts, or bills, payable to oixier, aiv 
considered absolutely the safe form of making remittances of money. 
because if lost in their transit a practicable process is always availabU* 
for their renewal or duplication* What consideration of iK>licy or ui 



EEPOUT OF THE 8ECBETAST OF WAB. 331 

the pablio tateRst should make the GoTerament draft a less safe or COQ- 
Tcuent mediam of lemittaDce is oot comprehendod. 
Bmeetfiiily wibmitted. 

B. W. BEIGE, 
Poj/moMter emteraly V. 8. A. 
Tbe HoBotable the Seorbtabt of Wak. 



EEPOKT OF THE CHIEF OF OBDIiTAlTOE. 

WAE DEPAETaiENT, 
Ordnance Office, October 24, 1871. 

Sib : I have the honor to sabmit the following rex>ort of the principal 
ofwiations of tbe Ordnance Department daring the fiscal year ended 
June 30, 1S71. with soch remarkB and recosunendationa as the intecestS 
of that iwancn of tbe military service seem to require. 

The flacal resonrcee and disboraeBieQtB of the Department daring the 
jtar were as follows^ viz : 

IzKMBt of •pp(oprl>tionB in TtBOMirr Jnae 30, 18T0 |M, 489,779 70 

inwDiit in Dnrnmiwit itriiniitnrlnii tooradit (rfdlabBnlDgoaoan,on 

umadaM 377,761 87 

imooiit of depocita in TreiMUj not reported to the credit of the sppro- 

ptiitkna on the Bsmo dtXft 99,367 76 

AiMHuit of I9proprislioiiaa«in Jnly 1, 18T0, to JoneSO, ISTI.lneln'ling 

itefizedHuuiw*ni**p'i**t'*i'*^'*'''>>'>8*°')^°'PP"'8*'>*''''''ti'^- 762,912 S3 
iBCHiat raoaiTod ainee Jium 30, ISJO, od accaaut of damages to knus 

b bud* of boops, from sales vf anas to offioeni, and ooDdenined 

tfona, and &1HD all other aonroes not bedbrameotioiied..... 9,960,895 97 

ToUl 25.700.710 66 

AanantiifexpeDditnrcaiince JuneSO, 1870 '(1,644,050 43 

Amoont of expeodj tans attending MMitioniales of ordoauce atore* lince 

JniK 30, isn>, preparing them rar aale and tranqiorting them to placo 

rfMie 239,030 90 

Innnt ofdepesita mTreaaDiynot repoited totheeredit ofthaif pn>- 

priWioBs 706,537 83 

iaoaat in OoTemment depoaitodea to credit of dlabiiraiiig officers on 

Jmie», 1871 34(i,796 S3 

l»>BBtof ^pnipriatioiuinTraaBaiyfm Mmedote (22,704.390 17 

Total „ _ 25,700.710 85 



During tbe last llacal year there existed a great demand in Europe for 
raall-uuB aad other ordnance stores, and this Department took a<l van- 
tage of it tmA sold, at fiur prices, aboat ten millions of dollars' worth of 
raaU-uDU and other ordnuice stmvs, under authority given by Coq- 
pen in Jnly, 186S. Tbe proceeds of the sales, exo^t a small sniu wliioh 
is KUined to meet expenses incorred in i»«paring other stores tor sak^ ' 
bsTt iMused from the oootrol of this Department and into tbe Treasniy 

The operations at the arsenals have been confined chiefiy to the uiiLi 
ntMtoie of such sniqtlies as were required tor issne to the troops ; t 
iLti manuEsctiire ot a small extra Biq)ply of cartridges for small-ariDS ; t 
liie cue and preaenration of the large qoantities of onlii.'mce sloru 

'Of tUinnB oTer|340,000 is for anns and anumuiittoii nuadaftir tbe Nary Smm^^ 
DCil. >Dd 131,610 60 for Mittleiiient of war olaims. ^^■■■B 

' Of thia nmi only (893^34 59 (andei the appropriation for arniiTig oaf ^^^^^^^ 
i^i'TsilitiajiaBow sTailablB, the b^anoe having, nndertheaet of July I' 
bvn tbe coBtaol ot this Departmsnt fcr onmnt ezpeiiditnn& 



332 PAPERS ACCOMPANYING THE 

which are on hand, and which require freqnent overhanling and clean 
ing ; and to the manufacture of one or two experimental gun-carriage& 

The construction of the Eock Island Arsenal haa been carried on •^- 
rapidly as the liberal appropriations made by Congress would allow. 
Two of the workshops are nearly completed, and will very shortly b( 
occupied, one as a store-house, and the other in place of the temponir\ 
workshops which are to be removed. The act of Congress of April, 
1864, authorized dnd empowered the Secretary of War to take pos$t s- 
sion of the whole of the island of Bock Island, and directed him to 
build thereon and maintain an arsen