Answer. I was; and I presented the papers at the War Department to Mr. McPherson, who was then the chief clerk of that Department.

2d interrogatory. For what was that claim?

Answer. For services as inspector of the customs in the customhouse at San Francisco, California.

3d interrogatory. State, if you please, what the papers were that you presented.

Answer. A certificate of service performed, and a power of attorney to me to collect the same.

4th interrogatory. Do you know what became of those papers after you left them in the hands of the chief clerk of the War Department? Answer. I do not. I made repeated applications for them, and was told that they were mislaid or lost. I never saw them afterwards.

5th interrogatory. Will you state, as nearly as you can recollect, the contents of those papers?

Answer. One was a certificate signed by R. G. Crozier, chief inspector, certifying of service having been performed by Charles H. Todhunter, as one of the inspectors, for one hundred and three days, at four dollars per day; it was indorsed on the back by Col. J. Collier, collector, to the effect that funds were in the hands of Major Robert Allen, of the United States army, to pay the same, but it was not paid, Major Allen having left for the east. Col. Collier also certified that it was a valid claim, and would be paid on application at the proper department in Washington. The other was a power of attorney, authorizing me to apply for and receive the money from the proper department at Washington, and to give full and sufficient receipts for

the same.

6th interrogatory. Did the certificate state the dates between which the service was rendered by the claimant ?

Answer. I think it did; but I do not recollect the dates distinctly enough to name them. The number of days, the rate, and the amount, I recollect perfectly, as I calculated them myself.

7th interrogatory. Had you ever any conversation with Mr. Harrison, who was the collector of the customs previous to Col. Collier, relative to this claim?

[Objected to by the assistant solicitor, because the answer must be hearsay evidence.]

Answer. I had, after I had made application to the department. As nearly as I can recollect, he said he recollected distinctly the claim; was surprised that it had not been paid, and thought there would be no difficulty in obtaining it.

1st cross-interrogatory by the assistant solicitor. Do you know anything about the signature of R. G. Crozier?

Answer. I never knew the man nor saw him write.

2d cross-interrogatory. Do you know whether the signature on that certificate was the genuine signature of R. G. Crozier or not? Answer. I believe it was, from the fact of the collector indorsing it. I do not know anything about the signature.

2d general interrogatory by the commissioner. Do you know of

any other matter relative to the claim in question? If you do, state it.

Answer. I know that diligent search was made at the department for the papers. My brother and myself have been there repeatedly, and the chief clerk, Mr. McPherson, has stated to us that he recollected having seen the papers in his possession, but they had been mislaid and could not be found. They could not have been withdrawn, as no person was authorized to receive them.

ISAAC E. TODHUNTER..

Sworn to and subscribed before me this 8th day of March, 1860.. EDM. F. BROWN, Commissioner.

Deposition of John D. McPherson, taken at the request of Wm. B. Webb, attorney for the petitioner, to be read in evidence on trial of a cause now pending in the Court of Claims under the title of Charles H. Todhunter vs. The United States.

I was a clerk in the War Department from before the year 1848 to the year 1856, and had charge generally of claims against that department. I had charge of the accounts of revenue collected in California by military authority, after the conclusion of peace with Mexico, in May, 1848, and before the custom-house officers entered. upon their duties, which was, I think, in November, 1849. The moneys collected in that period were called "the civil fund of California."

These accounts remained for a long time in the War Department, the Treasury Department declining to take any cognizance of them, because the moneys had been collected without statute authority. On the 5th of February, 1853, an act was passed for the relief of Brigadier General Bennet Riley, (10 Statutes, 751,) under which those accounts were settled. I settled those accounts myself, so far as they were settled in the War Department. In this settlement it was my duty to ascertain how much money had been received by the several collecting officers, and to audit their accounts for expenses of collection; and the net revenue was certified by the Secretary of War to the Second Comptroller of the Treasury, to be by the latter charged against the several officers in whose hands it was found.

I distinctly recollect that I. E. Todhunter filed in the War Department a claim of his brother, the present claimant, for services rendered in the custom-house at San Francisco. My impression is, that the claim was filed in the year 1850. The paper lay for a long time on my desk; indeed, I think it remained there when I left the department, in August, 1856, filed with a packet of papers of the same kind. At the request of Mr. Webb I have called at the department and described to the clerk who succeeded to my desk the packet in which this paper was contained. The clerk remembered that the packet was in the office after I left, and I aided in making a thorough search for it, but it could not be found.

When the paper was first handed to me, I read it to ascertain its

character. It was such an account as, if it had been paid by the collector, would have been admitted to his credit in the settlement under the act of 1853, and I believed that it would be paid if funds. should be placed at the disposal of the department to meet outstanding claims. I do not remember the amount of the account; my impression is that it was several hundreds of dollars. I placed it on my file after reading the paper, to await the action of Congress upon the subject of the civil fund. The department had none of this fund at its disposal, all had been applied to military and other purposes. I thought it probable that when Congress came to legislate on the subject of this fund, some provision would be made to pay outstanding claims, such as that of Todhunter's, of which two or three more had been presented; but no such provision was made, and in settling the accounts the action of the department was confined to moneys received and payments made. After the settlement was made under the act of February 5, 1853, some claims against the fund were sent to the President at the request of claimants; and it is possible Todhunter's was sent also; but while I remember sending up the others, I do not remember sending his; and my belief is now that he did not request it, and it was not sent. Three that were sent up, I was told by a party interested, were lost at the President's, and were not found again.

JNO. D. MCPHERSON.

Sworn and subscribed before me this eighteenth day of January, eighteen hundred and fifty-nine.

JOHN F. CALLAN, Commissioner Court of Claims.

Deposition of James Collier, taken before James Elliott, clerk of the court of common pleas of Jefferson county, in the State of Ohio, at the office of said clerk in the city of Steubenville, in said county, on the 24th day of January, 1860, taken at the request of Charles H. Todhunter, to be used in the investigation of a claim against the United States, now pending in the Court of Claims, in the name of C. H. Todhunter, under interrogatories and cross-interrogatories hereto attached.

James Collier, of the city of Steubenville, Jefferson county, Ohio, of lawful age, being first duly sworn, did depose and say as follows: 1st. interrogatory. State, if you please, your name, age, occupation, and residence.

1st. answer. My name is James Collier; my age, seventy years; by profession I am a lawyer; my residence is Steubenville, Jefferson county, Ohio.

2d interrogatory. State, if you please, whether you were employed in the custon-house at San Francisco in the year 1849, and in what capacity, and for how long a time you were so employed. State, if you please, the date when you entered upon your duties.

2d answer. I was the collector of customs for all upper California, the State constituting one revenue district; I was located at San Francisco, that being the only port of entry in California; I entered upon my duties as collector, I think, on the 11th or 12th day of November, 1849; I left the office in the spring of 1851, but I cannot give the exact date without reference to papers.

3d interrogatory. Do you know who was collector of customs at San Francisco before you were employed, and how he was appointed, and up to what time his services extended?

3d answer. Edward Harrison, esq., was the collector of customs, my immediate predecessor. He held his appointment from General Reilly, of the army. I do not know the date of his appointment, but only know that he left the office when I took possession of it.

4th interrogatory. Was Mr. Charles Todhunter employed in the custom-house at San Francisco at the time you entered upon your duties; and if so, in what capacity was he so employed? and if you know, please state how long he had been so employed.

4th answer. Mr. Todhunter had been, for some time previous to my taking possession of the office, acting as inspector of customs under Mr. Harrison. He was so employed when I took possession of the office. He had been employed for some considerable time in that capacity, but how long I am not able to state. When Mr. Harrison surrendered the office to me he removed all the books and papers, and took away all the money; left the office without a dollar. Having no books to refer to, I could not ascertain the exact time.

5th interrogatory. If your answer should be that Mr. C. H. Todhunter was an inspector of customs in said custom-house, please state what was the pay per diem of such officers.

5th answer. I know that Mr. Todhunter was not paid up at the time Mr. Harrison left the office. I recollect, at one time, of Mr. Harrison stating that he had paid over all his moneys to the paymaster, and had no money in his hands to pay Mr. Todhunter. I could not pay him, for he did not receive his appointment from me. They received uniformly four dollars per day, both under Mr. Harrison and myself.

6th interrogatory. Have you any means of knowing whether the said Charles H. Todhunter was or was not paid in full for his services as inspector of the customs when and up to the time your predecessor went out of office and your duties commenced? state, if you please, all that you know about that point.

6th answer. I know that he was not paid in full. Mr. Harrison acknowledged he had not paid him in full; I could not pay him because he had not received his appointment from me.

7th interrogatory. Have you any recollection of having at any time indorsed a certificate of R. G. Crozier, chief inspector of customs of San Francisco, testifying that said Charles H. Todhunter was entitled to pay for 103 days, as an inspector, for services rendered in 1849that is to say, from the 1st of August to the 11th of November of that year; that his claim for the same was a valid one, and ought to be

paid; and that money was in the hands of Major Robert Allen, of the United States army, to pay the same, or to that effect?

7th answer. My recollection is very indistinct as to indorsing the certificate of Mr. Crozier. I found him acting as inspector and boarding officer, and he continued to act as such for some time, under my appointment. I knew that there was a considerable sum of money due Mr. Todhunter, but what amount I cannot now state. The certificate I may have given, but I cannot recall the period of his unpaid service.

8th interrogatory. Was such certificate given to enable the said Charles H. Todhunter to get the pay for his said services at the Treasury Department at Washington city? or, if you have no recollection of such certificate, state whether you were not often applied to and frequently gave such certificates in similar cases.

Sth answer. The object of the certificate would of course be to enable him to get his pay from the department. I have, I think, given several certificates myself, certifying what I knew about the services. Mr. Harrison declined paying, for the reason that he had paid over all his moneys to the paymaster of the army-to Major Allen. I was often applied to and did give certificates where I knew the services were rendered.

Cross-interrogatories.

1st cross-interrogatory. Was a record kept in the custom-house, or elsewhere, showing the names of the inspectors and the terms of their service, during the times mentioned in the 7th question?

1st answer. I have already stated that prior to my taking possession of the office Mr. Harrison removed all the books and papers. During my administration there was a record kept. I had no opportunity of examining Mr. Harrison's books or papers, and never did examine them.

2d cross-interrogatory. If such record was kept, where is it now, and where was it when you last saw it?

2d answer. I never examined the books or papers of Mr. Harrison, nor do I know anything about them.

3d cross-interrogatory. What is the ordinary rate of pay allowed to inspectors? Was there more than one rate allowed, or did all receive the same pay?

3d answer. Four dollars a day was the uniform pay for inspectors paid by Mr. Harrison and by myself, and sanctioned by the department. I never paid more nor less.

4th cross-interrogatory. If you indorsed the certificate mentioned in the 7th interrogatory, please state on what information you acted. in so doing.

4th answer. Upon information received from Mr. Crozier, chief inspector and boarding officer, and Mr. Harrison, my predecessor, by military appointment. Mr. Harrison stated that he could not pay, because he had transferred all his money to the paymaster, Major

Allen.