Names of railroad companies. Toledo, Wabash and Western......... Mississippi, Ouachita and Red River. Decatur, Sullivan, and Mattoon.. Hannibal and Ceutral Missouri Memphis and Little Rock Hackensack and New York.. Mineral Point... Pensacola and Louisville. Saint Paul and Chicago.. Osage Valley and Southern . Texas and Pacific.... Alabama and Chattanooga Addison County. Sullivan and Erie.. Principal offices. Toledo, Ohio. Pensacola, Fla. New Canaan, Conn. Sandusky, Ohio. Selma, Ala. Water Valley, Mis 3. DEPARTMENT OF JUSTICE, OFFICE OF THE SOLICITOR OF THE TREASURY, SIR: I am requested by Mr. John D. Sanborn to communicate to you instructions similar to those communicated to District Attorney Bliss, of New York, in relation to the contract between the Secretary of the Treasury and Mr. Sanborn, for the collection of moneys withheld from the Treasury. In accordance with this request, I have to say— First. That you are hereby authorized to institute suit in any case presented to you by Mr. Sanborn, arising under his contract, when in your opinion the facts presented justify the institution of suit. Second. I doubt the expediency of enforcing the payment of penalties for failure to pay legacy and succession taxes. Third. It is proper that notice should be given to the collectors not to receive payments in cases embraced in Mr. Snborn's contract; it being understood that his contract relates to claims which are not of record in any of the collector's offices. Fourth. The contract provides that payment shall be made of the en tire amount collected to the Secretary of the Treasury, who pays out of the same the amount due to Mr. Sanborn. You will, therefore, hand over all sums received by you, whether received on suit, by compromise, or voluntary payment to Mr. Sanborn, who is accountable to the Secretary of the Treasury. Fifth. The contract with Mr. Sanborn provides that all the expenses of collection shall be borne by him. You are, therefore, authorized to receive from Mr. Sanborn such compensation for your services as may be agreed upon. Very respectfully, WILLIAM MCMICHAEL, E. C. BANFIELD, United States Attorney, Philadelphia. Solicitor of the Treasury. OFFICE OF UNITED STATES ATTORNEY, SIR Recurring to your letter of December 20, 1873, in relation to the collection of claims by Mr. John D. Sanborn, I am requested to send you copies of my correspondence with Collectors Pollock and Elliot on the subject, which I send inclosed. My object, under the instructions of your letter, is to avoid collecting any claims which are of record in collectors' offices. Very respectfully, your obedient servant, WILLIAM MCMICHAEL, OFFICE OF UNITED STATES ATTORNEY, SIR: I have been instructed by the Treasury Department to make collections of certain unpaid legacy and succession taxes, it being understood that the collections are not to relate to claims which are of record in any of the collectors' offices. Will you please furnish me with a list of the claims of this character of record in your office? Very respectfully, yours, WILLIAM B. ELLIOT, Esq., WILLIAM MCMICHAEL, United States Attorney. Collector, First District. UNITED STATES INTERNAL REVENUE, COLLECTOR'S OFFICE, FIRST DISTRICT PENNSYLVANIA, Philadelphia, January 27, 1874. SIR: Your letter of the 9th instant is received, referring to unpaid legacy and succession taxes in this district, and asking for a list of claims of that character on record in this office. In reply I have to state that careful examination shows no such taxes unpaid on any list in this office, excepting that against the estate of Howard Yardley, deceased, which is already in your hands. Very respectfully, Hon. Wм. MCMICHAEL, W. B. ELLIOTT, Collector. United States Attorney, Eastern District Pennsylvania. UNITED STATES INTERNAL REVENUE, COLLECTOR'S OFFICE, SECOND DISTRICT PENNSYLVANIA, February 4, 1874. SIR: In reply to yours of January 9, 1874, in relation to unpaid legacy and succession taxes in my district, I have the honor to say that the records of this office do not show any unpaid taxes of these kinds where assessments have been made. Yours, truly, W. J. POLLOCK, Collector Second District, Pennsylvania. WILLIAM MCMICHAEL, Esq., OFFICE OF UNITED STATES ATTORNEY, SIR: I have been instructed by the Treasury Department to make collections of certain unpaid legacy and succession taxes, it being understood that the collections are not to relate to claims which are of record in any of the collectors' offices. Will you please furnish me with a list of the claims of this character of record in your office? Very respectfully, yours, WILLIAM MCMICHAEL, WILLIAM J. POLLOCK, Collector of Second District. PHILADELPHIA, July 29, 1873. SIR: I have the honor to make application for a contract under the act approved May 8, 1872. The undersigned proposes to discover and assist the proper officers of the Government in collecting certain moneys which have been illegally withheld from the United States. The character of the claim is that the executors of the estates hereinafter named have evaded the payment of moneys due the United States which should have been paid by them between June 30, 1864, and October 1, 1870, in accordance with sections 124 to 150, both inclu sive, of "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864, and subsequent acts and amendments. Estate of James Dundas. Richard Randolph. John W. Dixon. Thomas McAtee. H. C. Blair. William H. Tiers. William Fry. Estate of William Richardson. Thomas McCredy. James Wray. John Wilson Moore. Elizabeth Mansfield. Benjamin C. Wilcocks. Mary Eves. Stephen H. Gloucester. Charles Massey, jr. Very respectfully, your obedient servant, Hon. WILLIAM A. RICHARDSON, Secretary of the Treasury. JOHN CLARK. Approved and subscribed before me this 29th day of July, 1873. [Indorsement.] J. J. BUCHEY, Notary Public. TREASURY DEPARTMENT, August 26, 1873. Respectfully referred to the Solicitor, who is instructed to notify the party to appear and execute contract. F. A. SAWYER, Assistant Secretary. An agreement made this 1st day of September, A. D. 1873, by and between William A. Richardson, Secretary of the Treasury, party of the first part, and John Clark, of the city of Philadelphia, Pa., party of the second part. The said party of the second part having been designated by the Secretary of the Treasury as one of the three persons to assist the proper officers of the Government in discovering and collecting moneys belong. ing to the United States withheld by certain deceased persons' estates, under one of the provisions of the legislative, executive, and judicial appropriation-bill, approved May 8, 1872, and said party of the second part having fully set forth as therein required, in a written statement, under oath, addressed to the Secretary of the Treasury, and filed in his office, that he proposes to recover, or assist in recovering, for the United States, from the following estates in Philadelphia, to wit: Estate of James Dundas, Richard Randolph, Maria Leech, John W. Dixon, H. Ex. 132-1 Estate of John Gibson, John Wilson Moore, John Roat, Elizabeth Mansfield, William T. Mason, John T. Ricketts, Benjamin C. Wilcocks, Robert Laughlin, Peter L. Yorke, Agnes C. Hope, Stephen H. Gloucester, Jacob Steinmetz, Appleton H. Danforth, James M. Leslie, Enos Lee, Charles Massey, jr., Napoleon B. Leidy, Thomas Barnett, |