78. BY THE SECRETARY OF STATE. For the contingent expenses of all missions abroad, $15,000. For salary of the consul at London, $2,000; for clerk hire, office rent, London, $2,800.

79. BY THE SECRETARY OF STATE. and other expenses of consul at 80. BY THE SECRETARY OF STATE.

For salary of consul at Paris, (rescinded; the consulate at Paris used to

For salary of the consul at Beyroot, $500. (16)

be on the same footing with that at London.) 81. BY THE SECRETARY OF STATE. 82. BY THE SECRETARY OF STATE. $75,000.

For the relief and protection of American seamen in foreign countries,

83. BY THE SECRETARY OF STATE. For compensation of a Commissioner to the Sandwich Islands, $3,000. II. Of the Estimates for the Military Establishment and Institutions, transmitted to the Register of the Treasury by the Secretary of War, but prepared for him by the chief officers of the Bureaus, viz:

1. BY THE PAYMASTER GENERAL. For pay of the Army, $1,328,945.

2. BY THE PAYMASTER GENERAL.

3. BY THE PAYMASTER GENERAL.

4. BY THE PAYMASTER GENERAL. servants, $28,890.

For commutation of officers' subsistence, $ 463,934.

For commutation of forage for officers' horses, $ 64,000.

For payments in lieu of clothing for discharged soldiers and officers'

5. BY THE PAYMASTER GENERAL. For three months extra pay to non-commissioned officers, musicians, and privates, $12,960.

6. BY THE QUARTERMASTER GENERAL. For clothing for the army, camp and garrison equipage, $180,000. 7. BY THE QUARTERMASTER GENERAL. For regular supplies of the Quartermaster's Department, consisting of fuel; forage in kind for horses, oxen, and mules, at military posts and stations, and for horses of two regiments of dragoons, and four companies of light artillery; of straw for soldiers' bedding; and of stationery, company books, and other blank books, &c., 147,000.

8. BY THE QUARTERMASTER GENERAL. For incidental expenses of the Quartermaster's Department, consisting of postage on letters and packages received by officers on public service; expenses of courts martial and courts of inquiry, including additional compensation to Judge Advocates, members, and witnesses; extra expenses of soldiers employed in erecting barracks and quarters, and in constructing roads, and other labor; pay to expresses from the frontier; of escorts to paymasters; necessary articles for the interment of non-commissioned officers and soldiers; hire of laborers; compensation to clerks to officers of the Quartermaster's department required at posts and stations; and compensation to agents in charge of dismantled works, and to wagon and forage masters; also various expenditures necessary to keep the two regiments of dragoons, and the four companies of light artillery complete; and the apprehension of deserters, &c., $90,000.

9. BY THE QUARTERMASTER GENERAL. For repairing and enlarging barracks, quarters, store-houses, and hospitals, at the several posts; for erecting temporary cantonments, and gun-houses for the protection of cannon at the several posts, including necessary tools and materials; for the authorized furniture for the barracks; for building and repairing stables for dragoons and light artillery; for rent of quarters for officers, and barracks for troops, at posts where there are no public buildings for their accommodation, and of storehouses for the safe keeping of subsistence, clothing, and other supplies; and for rent of grounds for summer cantonments and encampments, and other military purposes, $170,000.

10. BY THE QUARTERMASTER GENERAL. For the transportation of officers' baggage, when travelling on duty without troops, $40,000.

11. BY THE QUARTERMASTER GENERAL. For the transportation of troops and supplies of the army when moving either by land or water; freights and ferriages; the purchase or hire of horses, mules, oxen, carts, wagons, and boats, for the transportation of supplies, and for garrison purposes; for transportation of funds for the pay department; transportation of clothing, &c., from the depôt at Philadelphia to the different stations of the troops; transportation of subsistence from the places of purchase or delivery by contract, to the places where those supplies are wanted; transportation of ordnance and ordnance stores and small arms from the foundries and armories, to the arsenals, fortifications, and frontier posts, $140,000.

(16) Other consuls depend on the fees of office, except those to the Barbary Powers, viz. at Tangier, Tunie, and Tripoli, who are paid a salary of $2,000 each, out of the fund for intercourse with the Barbary Powers, of whom Algiers being stricken off the list, leaves us without a consul there, though formerly the residence of our consul general to those Powers, at $ 4,000 salary, and is yet probably of sufficient importance under the French, to be distinguished with a consul general to look after American affairs in that quarter.

12. BY THE COMMISSARY GENERAL OF SUBSISTENCE. For subsistence in kind, for the Ariny, $306,097 80. 13. BY THE SURGEON GENERAL. For the Medical and Hospital Department, $27,000; for meteorological observations, $2,000.

For the purchase of ordnance, ordnance stores, and supplies, $80,000.
For the current expenses of the ordnance service, $100,000.
For the manufacture of arms at the national armories, $360,000.
For the construction and repair of arsenals, $100,000; for the purchase

14. BY THE COLONEL of Ordnance.
15. BY THE COLONEL OF ORDNANCE.
16. BY THE COLONEL OF ORDNANCE.
17. BY THE COLONEL OF ORDNANCE.
of limestone and saltpetre, $40,000.

18. BY THE COLONEL OF ORDNANCE. For repairs, improvements, and machinery, at the Springfield armory, $29,000.

19. BY THE COLONEL OF ORDNANCE. $80,000.

For repairs, improvements, and machinery, at Harper's Ferry armory,

20. BY THE ADJUTANT GENERAL. For the expenses of recruiting for the Army, $24,827.

21. BY THE SECRETARY OF WAR. For the contingencies of the Army, $5,000.

22. BY THE CHIEF of the EngineER DEPARTMENT. For the armament of fortifications, $ 100,000. 23. BY THE CHIEF OF THE ENGINEER DEPARTMENT. For surveys in reference to military defences on the frontier, inland and maritime, $20,000.

24. BY THE CHIEF OF THE TOPOGRAPHICAL BUREAU. For geographical and military surveys west of the Mississippi, $30,000.

25. BY THE CHIEF OF THE TOPOGRAPHICAL BUREAU. For surveys of the northern and northwestern lakes, $ 20,000.

(Military Academy.)

26. BY THE SUPERINTENDENT OF THE ACADEMY. For the pay of officers, instructors, cadets, and musicians, $79,460.

27. BY THE SUPERINTENDENT OF THE ACADEMY. 28. BY THE SUPerintendent of THE ACADEMY. 29. BY THE SUPERINTENDENT OF THE ACADEMY. 30. BY THE SUPERINTENDENT OF THE ACADEMY. improvements, fuel and apparatus, forage for expenses, $22,000.

For commutation of subsistence, $3,577. For commutation of forage for officers' horses, $2,592. For clothing for officers' servants, $420. For building barracks for cadets, $30,000; for repairs, horses and oxen, stationery, printing, and other contingent (Military Pensions.)

31. BY THE COMMISSIONER OF PENSIONS. For the payment of Revolutionary pensions, $186,200. 32. BY THE COMMISSIONER OF PENSIONS. For the payment of invalid pensions, $184,800. 33. BY THE COMMISSIONER OF PENSIONS. For the payment of pensions to widows and orphans, $ 220,500. 34. BY THE COMMISSIONER OF PENSIONS. For the payment of pensions to certain widows under the act of the 7th July, 1838, and subsequent acts, $260,000.

(Indian Affairs.)

35. BY THE COMMISSIONER OF INDIAN AFFAIRS. For the current and contingent expenses of the Indian Department, consisting of the pay of the Superintendent of Indian Affairs at St. Louis, and of the several Indian agents, as provided for by law, $16,500; for compensation of the clerk to the Superintendent, $1,200; for compensation to the clerk of the acting Superintendent of the western territory, $1,000; for postages, rents, stationery, fuel, and other contingent expenses of the Indian Department, and for transportation and incidental expenses, $ 36,500.

36. BY THE COMMISSIONER OF INDIAN AFFAIRS. For complying with treaty stipulations entered into at different times with about forty-two Indian tribes, under the various heads of-temporary and permanent annuities, purposes of education, supply of goods, provisions, tobacco, farming utensils, support of blacksmiths and shops, supply of iron, steel, &c., &c., of various amounts, making an annual aggregate of $987,880; total, including those under current and contingent expenses of the Indian Department, 1,043,080 28.

III. Of the Estimates for the Naval Establishment and Institutions, transmitted (in aggregates) to the Register of the Treasury by the Secretary of the Navy, but for the most part prepared for him in detail by the chiefs of the Bureaus of the Navy Department, viz:

(Personnel of the Navy.)

1. BY THE CHIEFS OF THE SEVERAL BUREAUS, in their respective proportions, and by the SECRETARY OF THE NAVY. For the pay of commissioned officers, warrant officers, and petty officers, and seamen, of the Navy, including the engineer corps of the Navy, $ 2,509,189.

2. BY THE CHIEF OF BUREAU OF PROVISIONS AND CLOTHING. For clothing for the Navy, $ 60,000.

3. BY THE CHIEF OF BUREAU OF PROVISIONS AND CLOTHING. For provisions for the Navy, including transportation, cooperage, and other expenses, $ 615,828.

4. BY THE CHIEF OF BUREAU OF SURGERY AND MEDICINE. For surgeons' appliances and necessaries for the sick and hurt of the naval service, including the Marine Corps, $30,000.

(Matériel of the Navy—yards and docks—civil establishment therein—construction—ordnance, &c.)

5. BY THE CHIEF OF BUREAU OF YARDS AND DOCKS. For the support of the civil establishment at the several yards, at Kittery, Charlestown, Brooklyn, Philadelphia, Washington, Gosport, Pensacola, and Memphis; consisting, mostly, for each, of storekeeper, inspector of timber, clerk of the yard, clerk of the Commandant of the yard, clerks to the storekeeper, clerk to the naval constructor, keeper of magazine, porter, &c., in various proportions for each yard, in detail, amounting to about, $ 67,270.

6. BY THE CHIEF OF BUREAU OF YARDS AND Docks. For improvements and necessary repairs of navy yards, $555,000.

7. BY THE CHIEF OF BUREAU OF CONSTRUCTION AND REPAIRS. For the increase, repair, armament, and equipment of the navy, $1,000,000.

8. BY THE CHIEF of Bureau of ORDNANCE AND HYDROGRAPHY. For ordnance and ordnance stores, including all incidental expenses of ordnance, $370,885.

9. BY THE CHIEF of Bureau of ORDNANCE AND HYDROGRAPHY. For books, maps, charts, and instruments, and all incidental expenses of hydrography, $25,500.

(Contingents of the Navy Matériel and Personnel united.)

10. BY THE CHIEFS OF ALL The Bureaus, anD THE SECRETARY OF THE NAVY, in their respective proportions. For the contingent expenses that may accrue for certain purposes, viz: for freight and transportation; printing and stationery; books, models, and drawings; purchase and repair of fire engines, and for machinery; repair of steam engines in yards; purchase and maintenance of horses, and oxen; carts, timber-wheels, and workmen's tools; postage of letters on public service; coal and other fuel, oil and candles, for navy yards and shore stations; incidental labor; labor attending the delivery of public stores and supplies on foreign stations; wharfage, dockage, and rent; travelling expenses of officers; funeral expenses; commissions, clerk hire, store rent, office rent, stationery, and fuel, to navy agents and store keepers; premiums and incidental expenses of recruiting; apprehending deserters; per diem allowance to persons attending courts martial and courts of inquiry, or other service authorized by law; compensation to Judge Advocates; pilotage and towing vessels, and assistance rendered to vessels in distress, $600,000. (Marine Corps.)

11. BY THE PAYMASTER AND QUARTERMASTER OF the Marine CORPS. For the pay of officers, non-commissioned officers, musicians, and privates, and the servants serving on shore, and subsistence of officers, $200,771 16.

12. BY THE PAYMASTER AND QUartermaster of THE MARINE CORPS. For clothing the marines, $43,662 50.

13. BY THE PAYMASTER AND QUARTERMASTER OF THE MARINE CORPS. For provisions for marines, $45,069 90.

14. BY THE PAYMASTER AND QUARTERMASTER OF THE MARINE CORPS. For fuel for marines, &c., $16,274 12.

15. BY THE PAYMASTER AND QUARTERMASTER OF THE MARINE CORPS. For military stores, repair of arms, pay of armorers, accoutrements, ordnance, stores, flags, drums, fifes, and musical instruments, $2,300.

16. BY THE PAYMASTER AND QUARTERMASTER OF THE MARINE CORPS. For transportation of officers and troops, and for expenses of recruiting, $8,000.

17. BY THE PAYMASTER AND QUARTERMASTER OF THE MARINE CORPS. For repair of barracks, and rent of ditto, $6,000.

18. BY THE PAYMASTER AND QUARTERMASTER OF THE MARINE CORPS. For contingent expenses that may accrue for certain purposes, viz: for freight and transportation; ferriage, toll, wharfage, and cartage; per diem allowance for attending courts martial and courts of inquiry; compensation to Judge Advocates; per diem to enlisted men on constant labor; house rent, when no quarters are assigned; the burial of deceased marines; printing, stationery, forage, postage, and pursuit of deserters; candles and oil; straw, barrack furniture, bed sacks, spades, axes, shovels, picks; carpenters' tools; and keeping a horse for the messenger, $ 17,980.

19. BY THE SECRETARY OF THE NAVY. 20. BY THE SECRETARY OF THE NAVY. 21. BY THE SECRETARY OF THE NAVY.

(For Navy Pensions.)

For the payment of invalid pensions, $ 40,000.
For the payment of privateer pensions, $3,000.
For the payment of widows' pensions, $ 12,000.

Although the Estimates for appropriations for the service of the Post Office Department, connected with the transportation of the mail, the compensation of Postmasters, &c., out of moneys in the Treasury arising from the revenue of the said Department, do strictly appertain to the civil list, they are not made by the Secretary of the Treasury. Yet it will not be incompatible with the general object in view, of showing the basis of accountability to the Treasury for all the disbursements and expenditures of the Government, to subjoin here a statement of the estimates transmitted to Congress by the Postmaster General-it being practically illustrative (as the estimates in other cases) of the separate heads of appropriation under which the Auditor of the Treasury for the Post Office Department makes settlement and keeps the accounts of the expenditures of said Department, viz:

1. For the transportation of the mail, $3,050,000.

2. For compensation to Postmasters, $975,000.

3. For ship, steamboat, and way letters, $12,000.

4. For wrapping paper, $16,000.

5. For office furniture in office of Postmasters, $4,000.

6. For advertising, $30,000.

7. For mail bags, $16,000.

8. For blanks for Post Offices, $22,000.

9. For mail locks, keys, and stamps, $6,000.

10. For mail depredations and special agents, $30,000.

11. For compensation of clerks in offices of Postmasters, $200,000. 12. For miscellaneous expenses, $55,000.

The reason alleged however, why the Secretary of the Treasury should not have the charge of making the estimates for the service of the Post Office establishment, because he has not the charge of directing the collection of its revenue, is far from being consistent with that which assigns to the Treasurer in his Department the receiving, the keeping, and the disbursement of it, and the settlement of the accounts of the same, respectively, by an Auditor of the Treasury Department, under the direction, nevertheless, of the Postmaster General, which by no means improves the consistency of the arrangement. For the more particular discussion of these points, see the chapter on the office of the Auditor of the Treasury for the Post Office Department.

Note.-Besides the foregoing regular estimates for the service of the fiscal year, there are occasionally made direct to Congress during its session, other supplementary estimates by Departments and Bureaus, without passing under the hands or supervision of the Secretary of the Treasury: which, whether regarded as violations or evasions of the rule under which the regular estimates are made, might as conveniently conform to it, probably, whilst Congress is in session, as on the eve of its session. There are also estimates for annuities and other incidental expenditures, under special acts of Congress, of comparatively small account. For the most part the appropriations asked for in these estimates, are made for corresponding sums. But over and above the regular appropriations for the public service of the fiscal year, there is a considerable number of miscellaneous or incidental appropriations of vast amount made during each session, (as already adverted to in note (9) ante), for various objects, greatly enhancing the expenditures of the Treasury, and multiplying the corresponding heads of disbursements and settlement of accounts. And still beyond this, there are almost uncountable numbers of claims, official and private, purporting to be for services rendered, for property lost in the service, &c., &c., (as will be seen under the appropriate heads in the sequel of these chapters,) authorized to be adjudicated by the different Departinents and Bureaus, and paid through "indefinite appropriations" of any money in the Treasury not otherwise appropriated. All of the aforesaid "definite appropriations" for specific objects, be it remarked, are required to be adjusted at the end of the year; and as they are liable to show balances unexpended, such balances existing at the expiration of two years from the date of appropriation, are required to be turned over to the surplus fund account, and remain in the common Treasury alike subject to the future disposal of Congress; but the great amount of "indefinite appropriations," for the liquidation of certain descriptions of claims unascertained, instead of conforming to the spirit of the law in relation to the surplus of "definite appropriations," (these being periodically settled, and their account closed,) they are held open without limitation of time; so that allowances from time to time, are often made to individual claimants or their representatives, on one and the same claim, under "various pretences," without any certainty when those pretences will cease, or the claims be finally closed: for, though the 4th section of the general appropriation act of the 3d March, 1845, was probably intended to be remedial herein, by limiting claims to six years, and interdicting the re-opening of settled claims, it is manifest that it does not reach the matter here adverted to, or may not be so construed, as the proviso of that section itself would seem to hold the indefinite provision for these claims open as before. And, what would astonish every one who is not conversant with it, is the fact that the chancery jurisdiction of the Department and accounting Bureaus constitute the chief burden of those offices: at least it greatly exceeds the labor of regular auditing of disbursement, revenue, and property accounts. "Indefinite appropriations" then, are justly esteemed the opprobrium of appropriation laws and the regular accounting system. (See "ADDENDA" on the "Classification of Estimates, Appropriations, and Public Accounts" at the end of this chapter, as a continuation in part, of the subject of this note.)

(D)—WARRANTS, AND OTHER FISCAL ISSUES OF THE TREASURY.

[The appropriations being made by Congress, whether in pursuance of regular estimates or otherwise, the Secretary of the Treas ury issues forthwith Appropriation Warrants to the heads of Departments and others, showing the sums (constructively in the Treasury) to the credit of different heads of appropriation subject to be drawn in pursuance of their "requisitions." He also issues "Pay Warrants" on the Treasurer to disburse said sums from time to time, under the said requisitions from said Departments and others, corresponding with said heads of appropriation: but the aforesaid Appropriation Warrants and "Pay Warrants" necessarily suppose previous "Conveying Warrants," to bring the revenue into the Treasury. All of these Warrants are signed by the Secretary of the Treasury, counter. signed by the Comptroller, and registered by the Register of the Treasury and some of them are attended by other fiscal measures and issues, authorized by law to supply any occasional deficiencies in the Treasury, and to effect other correlative actions, as are set forth in the following details.]

:

I. Of Warrants issued by the Secretary of the Treasury, to bring public money into (17) the Treasury to the debit of the Treasurer of the United States, for which he is held accountable, viz:

1. Warrants, technically called "covering warrants," are issued quarterly, on Collectors, Receivers, the Commissioner of Patents, &c., to bring the regular revenue from customs, land sales, patent fees, &c., into the Treasury to the debit of the Treasurer.

2. Warrants, also called "covering warrants," (of which the form is the same,) are issued, occasionally, on individuals having public money, accruing from miscellaneous sources, to cover the same in the Treasury to the debit of the Treasurer.

3. Warrants, also called "covering warrants," (of which the form also is the same, the incidental sources of revenue only being different from the regular revenue,) are issued quarterly (when the emergencies exist) on bankers and individuals, to bring revenue from loans negotiated by the Secretary under occasional authority of law, into the Treasury, to the debit of the Treasurer. These loan warrants are attended with the issue of corresponding "certificates of loan" to the lenders, transferable and bearing interest, redeemable at stated periods, under regulations of the Secretary: but in lieu of which loans, however, on other occasions, "Treasury notes" are issued, (under direction of the Secretary,) signed by the Treasurer, and countersigned by the Register, in pursuance of law-being the promises on the part of the government to pay specific sums with interest, at a future day, under regulations of the Department; which notes, equally with the aforesaid loans, are brought into the Treasury to the debit of the Treasurer, by "covering warrants ;" and, with said loans, they lay the foundation of public debt; this difference, however, subsists between certificates of stock and Treasury notes-the latter have an authorized circulation equivalent to specie, when uttered by the Treasurer or others authorized to do so, in payment of public dues, whilst the former are only transferable and renewable, but not current.

II. Of Warrants, called "Yearly Appropriation Warrants," issued at the beginning (18) of the fiscal year to the Comptrollers, the Register, and other officers of the Treasury, requiring them to bring on the books of the Treasury, forthwith, the specific appropriations made by Congress for the service of the said fiscal year, with duplicates to heads of Departments for their official information, viz:

(17) The practical operation at the Treasury does not correspond exactly with what would be inferred from the face of these details, as regards the bringing money into, and disbursing it from the Treasury; though the result is the same. The difference in the process is between the practical and the constructive, without a difference in the results. In practice, the receivers of public moneys, and bankers making loans, and the officers issuing Treasury notes, are required (by letter) to make deposites thereof to the credit of the Treasurer, from time to time, and the depository forwards to the Secretary of the Treasury and the Treasurer, duplicate certificates that such deposites have been made; and at the end of the quarter the several sums that may have been so deposited by each individual are included in the quarterly "covering warrant," requiring him to deposite forthwith such aggregate sum (which had already been deposited in detail) to the credit of the Treasurer; whereupon the Treasurer acknowledges, by his endorsement, the receipt of such amount, which, then and then only, becomes a charge to his debit on the books of the Treasury-whilst, in fact, knowing from the returns of certificates of deposites of the same in detail at short intervals during the quarter, that so much is already deposited to his credit, though not yet debited with it, the Treasurer may have, already, step by step, paid out the whole of said amount, by the expiration of the said quarter, to satisfy warrants of the Secretary of the Treasury to make advances, or pay claims, in pursuance of requistions under particular heads of appropriations made by Congress-which appropriations, also, in fact, are made in advance of the revenue from all sources, upon the like justifiable constructiveness, that the respective sums are (or will be) in the Treasury, to meet the warrants, when current expenditures call for them.

(18) "A yearly appropriation warrant," relative to moneys drawn from the Treasury under the authority of indefinite appropriations, is addressed to certain officers of the Treasury, at the end of the year, which, on that account, and for other obvious reasons of discrimination, is introduced under the IV class of warrants, which is referred to, as showing it to be a more appropriate class for it than this; for, though their denomination be the same, their object is not.