any amount, showing the date of the warrant, its number, the number of the report or certificate of settlement of a claim, or the authority upon which an advance of money is required, as the case may be ; the nature or character of the claim settled, or advance made, and the law or appropriation authorizing the payment or the advance, and the amount of the warrant. These warrants are accompanied by the original requisitions from officers authorized to draw on the Secretary of the Treasury, or by the transcript of account settled and authenticated by the certificate of the Register, as the case may be. This book thus shows the daily transactions of the Treasury in authorizing disbursements by the Treasurer from the civil, diplomatic, and miscellaneous appropriations. 3. Pay Warrant LEDGER. In this book are posted all the aforesaid warrants as they appear upon the Blotter or Record of them, charging each warrant under the proper head of appropriation which authorized each payment, thus preserving an accurate view of the state of the balances under each appropriation made by Congress for the Civil Department. 4. BOOK OF ORIGINAL REQUISITIONS. The original requisitions on which the aforesaid warrants are issued are bound in volumes quarterly for preservation and reference. III. The Books relating to Military Appropriations and Expenditures, viz: 1. BOOK OF (MILITARY) APPROPRIATION WARRANTS. This book contains a record of the military appropriation warrants addressed by the Secretary of the Treasury to the First Comptroller and the Register of the Treasury. These warrants, upon being countersigned by the Comptroller and recorded by the Register, cause to be placed on the books of the Treasury, (in their respective offices,) to the credit of each proper head of appropriation, the true sums appropriated by Congress for expenditure in the military department—a copy of which appropriation warrant is transmitted to the Secretary of War at the beginning of each fiscal year. 2. PAY WARRANT REGISTER. This book contains a record of all pay warrants issued on the requisition of the Secretary of War, either for the military or Indian department-showing the date of the warrant-its number-the number of the report or certificate of settlement of a claim, or the authority upon which an advance is required, as the case may be the nature or character of the claim settled or the advance made-and the law or appropriation authorizing the payment or the advance-and the amount of the warrant these warrants are accompanied by the original requisitions of the Secretary of War specifying the above particulars, as the case may require. This book thus shows the daily transactions of the Treasury in authorizing disbursements by the Treasurer, from the appropriations for the Military and Indian departments. 3. REFUNDING WARRANT REGISTER. This book contains a register or record of all warrants drawn by the Secretary of the Treasury on individuals in favor of the Treasurer, on the requisition of the Secretary of War, to cover in the Treasury deposites refunded by them, as surplus in their hands, under certain heads of appropriation, &c., as specified in the requisition of the Secretary of War. 4. WARRANT LEDGER. In this book are posted all the aforesaid warrant accounts-charging each pay warrant under the proper head of appropriation, and making the appropriate credits for the refunding warrants, thus preserving an exact view of the state of the balances under each appropriation made by Congress for the Military and Indian departments. 5. BOOK OF ORIGINAL REQUISITIONS. The original requisitions of the Secretary of War on which the aforesaid warrants are issued, are bound in volumes quarterly for preservation and reference. IV. The Books relating to Appropriations and Expenditures for the Naval Service of the United States, viz: 1. BOOK OF (NAVY) APPROPRIATION WARRANTS. This book contains a record of the Navy appropriation warrants addressed by the Secretary of the Treasury to the First Comptroller and the Register of the Treasury. These warrants, upon being countersigned by the Comptroller and recorded by the Register, cause to be placed on the books of the Treasury, (in their respective offices,) to the credit of each proper head of appropriation, the true sums appropriated by Congress, for expenditure in the Naval servicea copy of which appropriation warrant is transmitted to the Secretary of the Navy at the beginning of each fiscal year. 2. PAY WARRANT REGISTER. This book contains a record or register of all pay warrants issued on the requisition of the Secretary of the Navy in virtue of the aforesaid appropriations-showing the date of the warrant-its number-the number of the report or certificate of settlement of a claim, or the authority upon which an advance is required, as the case may be-the nature or character of the claim settled or advance made-and the law or appropriation authorizing the payment or the advance-and the amount of the warrant these warrants are accompanied by the original requisitions of the Secretary of the Navy specifying the above particulars, as the case may require. This book thus shows the daily transactions of the Treasury in authorizing disbursements from the appropriations for the Naval service of the United States. 3. REFUNDING WARRANT REGISTER. This book contains a register or record of all warrants drawn by the Secretary of the Treasury on individuals in favor of the Treasurer, on the requisition of the Secretary of the Navy, to cover in the Treasury deposites refunded by them, as re-payments of any surplus in their hands, under certain heads of appropriation, &c., as specified by the requisition of the Secretary of the Navy. 4. WARRANT LEDGER. In this book are posted all the aforesaid warrant accounts-charging each pay warrant under the proper head of appropriation, and making the appropriate credits for the refunding warrants; thus preserving an exact view of the state of balances under each appropriation made by Congress for the naval service for each fiscal year. 5. BOOK OF ORIGINAL REQUISITIONS. The original requisitions of the Secretary of the Navy, on which the aforesaid warrants are issued, are bound in volumes quarterly for preservation and reference. V. The Books relating to the Commerce and Navigation of the United States, viz: 1. RECORD OF MONTHLY RETURNS OF GOODS IMPORTED AND EXPORTED. This book contains a record of the monthly returns rendered by collectors, of foreign goods liable to duty, imported; ditto liable to duty, exported; of foreign goods not liable to duty, imported; ditto not liable to duty, exported; of domestic produce, exported; of specie and bullion, imported; ditto exported. 2. RECORD OF MONTHLY SUMMARY OF GOODS IMPORTED. This book contains a record of the summary monthly returns rendered by collectors, of the value of certain goods, wares, and merchandise, imported in their respective districts during the month. VI. The Books relating to Bounty Land Scrip, and Certificates of Loans, viz: 1. REGISTER OF VIRGINIA BOUNTY LAND SCRIP. This book contains a registry of all scrip issued by the Secretary on account of Virginia Bounty land claims, showing the date, the amount, to whom, and under what act issued. 2. REGISTER OF UNITED STATES BOUNTY LAND SCRIP. This book contains a registry of all scrip issued by the secretary on account of United States Bounty land claims, showing the date, the amount, to whom, and under what act issued. 3. REGISTER OF CERTIFICATES OF STOCK. This book contains a registry of all certificates of stock issued by the Secretary on account of loans to the United States, showing the date, the amount, to whom, and under what act the loans were made, &c. VII. The Books relating to Applications for Relief in certain cases, and the Relief granted, viz: 1. ORIGINAL PERMISSIONS TO ENTER GOODS IN CERTAIN CASES. The original permissions of the Secretary, to enter goods imported without consular certificates, on application of the importer accompanied by the collector's certificate that no fraud was intended, in pursuance of the 10th section of the act 1st March, 1823, are in port-folios unbound!! 2. REGISTER OF REMISSIONS OF FINES, PENALTIES, AND FORFEITURES. This book contains a registry of all applications for the remission of fines, penalties, and forfeitures, incurred by violations of the revenue laws, showing, in all cases where remission is granted, the name of the petitioner, the name of the vessel, the district where the fine is incurred, the law violated, the date of the warrant of remission, and on what conditions granted. 3. RECORD OF CERTIFICATES TO REFUND ERRONEOUS DUTIES. This book contains a record of all certificates (or warrants) issued by the Secretary to authorize collectors to refund duties ascertained to have been erroneously or illegally exacted. 4. REGISTER OF REPORTS TO REFUND DUTIES ON GOODS DESTROYED BY FIRE. This book contains a registry of the reports and awards of Commissioners under the act 7th July, 1838, for refunding duties on goods destroyed by the conflagration at New York, in 1835. 5. RECORD OF APPLICATIONS AND REPORTS FOR RELEASE OF INSOLVENT DEBTORS. This record of the original applications for release, and of the reports thereon by the Commissioners of Insolvency, is in portfolios unbound! 6. RECORD OF RELEASES OF INSOLVENT DEBTORS. This book contains a full record of all releases of Insolvent debtors, granted by the Secretary, on the report of the Commissioners in the respective cases. VIII. The Books relating to Appointments to Office, connected with the Treasury Depertment, viz: 1. REGISTER OF APPOINTMENTS OF OFFICERS OF THE CUSTOMS AND LAND OFFICES. This book contains a registry of all custom-house officers, and those of land offices, of every denomination and grade, showing the date of their appointment, in what capacity, their removal, &c., with an alphabetical index of their names. 2. RECORD OF THE COMMISSIONS OF OFFICERS OF THE CUSTOMS AND LAND OFFICES. This book contains a record of the commissions of such of the aforesaid officers as receive commissions, with an alphabetical index of their names. 3. RECORD OF APPOINTMENTS OF COMMISSIONERS OF INSOLVENCY. This book contains a record of the commissions appointing Commissioners of Insolvency, with an alphabetical index of their names. IX. The Letter Books, and Registers of Letters, of which the titles generally give a sufficient. idea of their contents, without further description, each having its alphabetical index, viz: 1. REGISTER OF ALL OFFICIAL LETTERS RECEIVED BY THE SECRETARY. This register gives a brief account of every letter received and requiring the action of the Department, showing the date of receipt, the number, the name of the writer, his residence, the date of the letter, the clerk to whom refered, and a brief abstract of the subject or contents. The number registered in 1842, was 6,642. 2. REGISTER OF ALL OFFICIAL LETTERS FROM THE SECRETARY. This register gives a still more brief account of every letter from the Secretary of the Treasury, (except printed circulars,) showing the names of the parties addressed, and an abstract of their subject or contents: the number written in 1844, amounted to 4,635, and the increase is considerable for 1845. 3. RECORD OF COMMUNICATIONS TO THE PRESIDENT OF THE UNITED STATES. 4. RECORD OF COMMUNICATIONS TO THE PRESIDENT OF THE SENATE, AND THE SPEAKER OF THE HOUSE OF REPRESENTATIVES. 5. RECORD OF LETTERS TO COMMITTEES OF CONGRESS. 6. RECORD OF LETTERS TO INDIVIDUAL MEMBERS OF CONGRESS. 7. EXECUTIVE LETTER BOOK, OR RECORD OF LETTERS TO HEADS OF DEPARTMENTS AND BUREAUS. 8. FOREIGN LETTER BOOK, OR RECORD OF LETTERS TO FOREIGN MINISTERS, CHARGES, CONSULS, &C. 9. RECORD OF LETTERS TO COLLECTORS OF THE CUSTOMS, (except printed circular instructions, of which no record is kept!!!) 10. RECORD OF LETTERS TO NAVAL OFFICERS, SURVEYORS, INSPECTORS, AND APPRAISERS. 11. RECORD OF LETTERS IN RELATION TO FINES, PENALTIES, AND FORFEITURES, AND THEIR REMISSION. 12. RECORD OF LETTERS IN RELATION to the Revenue (Cutter) SERVICE, INCLUDING CIRCULAR INSTRUCTIONS, REGULATIONS, &c. 13. RECORD OF LETTERS TO AGENTS AND OTHERS RELATIVE TO MARINE HOSPITAL RECEIPTS AND EXPENDITURES, AND OTHER MATTERS RELATING TO THOSE INSTITUTIONS. 14. RECORD OF Letters in RELATION TO PUBLIC LANDS. 15. RECORD OF LETTERS TO DEPOSITE BANKS, AND OTHER BANKING INSTITUTIONS. 16. RECORD of Letters to OFFCIERS OF THE MINT AND BRANCHES. 17. RECORD OF LETTERS TO DISTRICT ATTORNEYS, MARSHALS, AND CLERKS OF U. S. COURTS-JUDICIAL RECORD-IN RELATION TO SUITS, &c. 18. RECORD OF LETTERS TO DISTRICT ATTORNEYS, MARSHALS, AND CLERKS OF COURTS, IN RELATION TO CASES OF INSOLVENCY. 19. RECORD OF LETTERS IN RELATION TO THE STATISTICS OF THE UNITED STATES, INCLUDING Circulars. 20. RECORD OF MISCELLANEOUS LETTERS, not embraced under the foregoing heads. X. The Books in relation to Chickasaw Business. 1. REGISTER OF RECEIVING WARRANTS. This book contains a registry of all receiving or covering warrants issued by the Secretary of the Treasury to cover moneys in the Treasury to the credit of the Chickasaw fund, arising from the Chickasaw land sales, and from the interest of investments of said funds by the Secretary of War, according to treaty stipulations with said nation of Indians. 2. REGISTER OF PAY WARRANTS. This book contains a registry of all pay warrants drawn by the Secretary of the Treasury on the Treasurer, to pay moneys from the Chickasaw fund, in pursuance of requisitions of the Secretary of War, to defray the various expenses incurred in the surveys and sales of their lands, in Indian agencies, and the routine of clerical duties relating thereto in the Treasury and War Departments, according to said treaty stipulations. 3. LETTER BOOK. This book contains a record of all letters written by the Secretary, in relation to Chickasaw business, connected with the Treasury Department. ADDENDA ON THE CLASSIFICATION OF ESTIMATES, APPROPRIATIONS, AND PUBLIC ACCOUNTS. It is proper here to remark, partly in continuation of Note (17) ante, on the annual estimates for appropriations to defray the current expenses of the government, that some method has always been observed by the Departments in arranging those estimates; and that this fact sufficiently attests the importance of making the classification of such estimates as perfect as possible. Moreover, when it is considered that any improved classification of the estimates must necesssarily tend to effect a corresponding improvement in the arrangement of the appropriations made by law in pursuance of those estimates, and that the classification of the appropriations will, in turn, stamp its method more or less on the accounts to be kept of their expenditure, it will be fully appreciated how desirable it must be to establish and maintain a proper reciprocity between the classification of the estimates, the appropriations, and the accounts of expenditures. Certainly, as nearly as practicable, such classifications should be identical. But, should the arrangement of the appropriations, formed and modified at the option of the legislature, not correspond in all respects with the classification of the estimates, or even materially vary from it, and thereby produce like variations in the mode of keeping the accounts of expenditures under the different heads of appropriation adopted by the appropriation laws, yet, the classification of the "PUBLIC ACCOUNTS" (as the annual results of the details of expenditure) being prepared in the same office that arranges and transmits the estimates, might, by the exercise of a salutary discretion under the direction of the Secretary of the Treasury, be made to correspond with that which it should be deemed eligible to to give the initiatives of appropriations. The practicability of an improved method of classifying the estimates, the appropriations, and the accounts, on a common principle of similarity, unity, or identity, may be satisfactorily shown, by the application of such method to either. The principles of the classification here applied to the public accounts of expenditures for the civil, diplomatic, and miscellaneous objects will be found to be reciprocally applicable to the annual estimates, and to the appropriations for those objects, as well as to the keeping of the accounts of the expenditures under their respective heads of appropriation, thereby imparting uniformity, consistency, and perspicuity to each. One of the most striking results of the following classification of the accounts of expenditure in the civil Department, is, the dispensing with, or abolishing that large class of accounts, usually denominated" Miscellaneous," by distributing its numerous and incoherent items among the SPECIFIC HEADS to which they respectively assimilate. To show in the clearest manner to the eye, how these heterogeneous items of the "miscellaneous" class have been distributed in this arrangement, each one is marked with an asterisk, and printed in italics. See the corresponding items, variously dispersed under the head "MISCELLANEOUS" in the printed "public accounts" of 1842. (It must not be inferred, from the item under division III. class B. marked* 41, and entitled "additional compensation to officers of the customs," that the said "public accounts" for 1840, but reported in 1842, embrace under that item, every thing relating to the "emolument accounts" of officers of the customs: it could not for many reasons do so, under existing circumstances relating to the different modes in which those emoluments are paid, &c. In the first place, the "additional compensations" here spoken of, though they make part of the emoluments of said officers, being also in the nature of fixed salaries specifically defined by the several acts granting such additional compensations, may be, and frequently are, paid by warrant or draft, out of money deposited in the Treasury, and when so paid they find their place under the above head in the "public accounts;" but, when they are retained by collectors out of the proceeds of the revenue, or paid by drafts on other collectors, out of the proceeds of the revenue in their hands before being deposited in the Treasury, they cannot appear under this head in the public accounts, but would, if they were duly rendered and settled at the Treasury, be brought into the general statement (of collectors' emolument accounts) especially set apart for that object in the public accounts, thereby soparating that portion of the compensation of officers of the customs which is paid out of the Treasury, from that which is received or paid out of moneys that have never been deposited, making it impracticable to show under one view, according to the present arrangement, the whole emoluments of officers of the customs. And further, it is material to know and to appre ciate here, that since 1840, the Secretary of the Treasury, through the remissness of those officers, or from some other cause, has not had it in his power to include in the annual Report of public accounts, the general results of the settlements of that great portion of those emolument accounts which is derived from fees of office, and the proceeds of revenue not paid into and out of the Treasury, notwithstanding all the rigid exactions of the laws, and the instructions and remonstrances of the Department in relation to it. The act of the 2d March, 1799, "establishing the compensation [emoluments] of officers of the customs," required those officers to make severally, a statement of their official emoluments, annually, under oath, to the Comptroller of the Treasury; who is also required by the law to report an abstract of those accounts to Congress early in each session. Said account is required to exhibit an accurate statement of "all fees and official emoluments received" by said officers, "and if any collector, naval officer, or surveyor, shall omit or neglect to keep an account as aforesaid, or to transmit the same, verified as aforesaid, he shall forfeit and pay a sum not exceeding five hundred dollars for the use of the United States." And the act of the 7th May, 1822, "further to establish the compensation of officers of the customs," requires (sec. 12.) that every collector, naval officer, and surveyor, shall account to the Treasury, for all his emoluments, and all the expenses incident to his office; that such accounts, as well of expenses as emoluments, shall be rendered on oath or affirmation at such times, and in such forms, and shall be supported by such proofs, as shall be prescribed by the Secretary of the Treasury and all such accounts shall be settled at the Treasury like other public accounts." And the said act having fixed the salaries in certain cases, and prescribed the official fees, and established the rates of commission or per centage chargeable on moneys collected, with the maximum of such emoluments allowed to be retained to their own use by officers of the customs in the respective districts, over and above which the excess is required to be paid into the Treasury, goes on to say that" if any person employed in any duties in relation to the collection of the revenue, shall accept or receive any fee, reward, or compensation, other than that allowed by law, for any service he may perform for any person, in making an entry or clearance, or preparing any papers to be used or kept in the custom-house, such person shall be removed from office, and shall, moreover, pay a fine not exceeding five hundred dollars." Now, although the eleventh section of the said act of 1822, says "that the preceding provisions (relating to the limitation or maximum of emoluments) shall not extend to fines, penalties, and forfeitures, or the distribution thereof," yet the act of the 3d March, 1841, making appropriation for the civil and diplomatic expenditures of the government, requires collectors, naval officers, and surveyors, in addition to the accounts heretofore required of them, to render a quarterly account of all fines, penalties, and forfeitures, received by them, together with certain other emoluments not before included in the provisions prescribing a maximum, and prescribes a maximum in these cases, of $2,000, to each, or either of them, over and above which the excess in all cases shall be paid into the Treasury." Still the annual report of public accounts shows no results of the settlement of these emolument accounts since 1840, and the reason is clearly to be inferred, from the reiterated, complaints of the Department addressed to those officers, as shown in the Synopsis of Treasury Instructions, chapter 7. sec. 2. letter (e) "on the salaries, fees, and emoluments, of officers of the customs" where the history of those "emolument accounts" may be seen from 1789, to this time, from which two or three extracts may be acceptable here. On the passage of the act of 1799, above refered to, the Comptroller issued his circular of the 27 May, 1799, in which he says to those officers, "the compensation and emoluments of officers of the customs are again modified by the act of '99, to establish the compensation of officers employed in the collection of duties,' &c." "An exact account of these emoluments ('heretofore neglected under former laws') is required hereafter to be rigidly transmitted to the Department." On the 31st July, 1802, the Comptroller again reminds collectors and other officers, of their non-compliance with the law and the instructions to transmit their "annual statements" of their official emoluments and expenditures, for which neglect the pe alty will be rigidly exacted," &c. On the 16th of May, 1809, the Comptroller's circular admonishes these officers, saying-" double commissions for collecting duties arising on the same importation or cargo, are not allowable under any pretence whatever." On the 13th May, 1828, the Comptroller's circular complains that "the returns or statements of the emolument accounts of fifty-five collectors (for the year 1827) are neglected or not transmitted, incurring the penalty of five hundred dollars, each," &c. Circular of the 12th Decem. ber, 1832, says "the Secretary of the Treasury having received information, that collectors exact fees not authorized by law, for sundry formalities required in licensing vessels for the fisheries, &c., the practice is henceforth interdicted." This last complaint is reiterated in the Comptroller's circular of the 8th July, 1834. And furthermore, although the Comptroller's circular of the 28th May, 1822, goes into very minute details, and prescribes a great many forms of returns to be made in execution of the act of the 7th May, 1822, in relation to emolument accounts," not only did the law and instructions become virtually a dead letter in 1840, but the form of th: book of registry, for those accounts, called the "emolument register" kept in the Comptroller's office, as prescribed under the act of '99, has remained the same, without conforming to the changes required by subsequent enactments, &c.,-perhaps because the returns have ever been unsatisfactory.] As to the Public Accounts" connected with, and arising out of the expenditures of the Military and Naval Departments, I found no adequate basis in the actual arrangement of those accounts in the annual reports, on which to construct a modified classification of them, that would be reciprocally applicable to the annual estimates and appropriations for those Departments, their several classes or heads being much more general, but embracing no statements of the minuter details under each. I therefore resorted to the original estimates of those Departments, which promised a much more satisfactory basis for a modified classification which might be applicable both to the appropriations, and to the accounts of their expenditure. It may seem that the same course would also have been more satisfactory in regard to the civil, diplomatic, and miscellaneous Departments. . Not so, in fact: for, the objects there embraced are generally more specific in their nature, and maintain that distinctive character to a considerable degree in the estimates, and the appropriations, as well as in the accounts of their expenditure, whilst their details, to the extent they go, are not left out of sight. And the desideratum, to bring these more in relief, in regard to the estimates, appropriations, and expenditures, of the Military and Naval Departments, seems to have been long among the cherished objects and policy of Congress, in desiring to substitute specific appropriations for indefinite and general ones. To give a comprehensive view (not generally understood) of the extent of the expenditures liable to be made yearly under these "indefinite appropriations," which make no part of the annual estimates or appropriations, I subjoin the following statement, as "appended" by the Secretary of the Treasury (in compliance with the 8th section of the act of the 1st May, 1820) to his annual Report of Estimates dated, December, 1846, which appendage has rarely been made to the annual estimates heretofore, viz: "Estimated [computed] INDEFINITE APPROPRIATIONS made by former acts of Congress, which may be required for the service of the three last quarters of the fiscal year ending the 30th June, 1847." 1. Additional clerks in the offices of the Treasurer of the United States and Register of the Treasury-per act 12th October, 1837, $3,600 00 2. Relief of the several corporate cities of the District of Columbia-per, act 20th May, 1836; principal $60,000, interest, $45,787,50, 105,787 50 125,266 63 3. Two, three, and five per cent., to certain States-under the several acts for their admission into the Union, 4. Repayment for land erroneously sold-per acts 12th January and 25th February, 1825, 5. Refunding purchase money for lands sold in the Greensbury District. Louisiana-per act 29th August, 1842, 6. Payments for horses, &c, lost (in military service, &c.,)-per act 3d March, 1843, 7. Relief of certain inhabitants of East Florida-per act 26th June, 1834, 8. Refunding duties in certain cases where they are unascertained, or paid under protest-per act 3d March, 1843, 15,000 00 7,500 00 20,000 00 20,000 00 200,000 00 25,000 00 100,000 00 11. Marine Hospital Establishment-per act 3d May, 1803, 56,250 00 12. Postages on letters, &c., received by the Executive Departments and Bureaus thereof-per act 3d March, 1845, sec. 8, 13. Postage of letters, &c., for both houses of Congress-per act 3d March, 1845, sec. 6, 150,000 00 50,000 00 |