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tionary purposes, are expected to be careful in avoiding unnecessary vexation and cost by seizures not warranted by law.

S. P. CHASE,

Secretary of the Treasury.

F.

OFFICE OF THE AUDITOR OF THE TREASURY
FOR THE POST OFFICE DEPARTMENT,
November 26, 1861.

SIR: I have the honor to inform you that on the 21st instant I laid before the Postmaster General a detailed report of the financial affairs of the Post Office Department, and of the operations of this bureau of the treasury, during the fiscal year ending June 30, 1861. I therefore beg leave to present in this report only a brief outline of the principal duties discharged by the office.

In consequence of our international troubles many questions of a new, as well as of an extraordinary, character were presented for consideration and determination, which not only seriously complicated, but greatly increased, the labors of the office during a portion of the year.

Deeming it to be my duty to take care that no portion of the public funds over which I had any control should be disbursed to parties who would be likely to use the same, either directly or indirectly, in aid of the rebellion which was designed to overthrow the government, I instituted an investigation into the loyalty of mail contractors and others in the service of the Post Office Department; and in all cases payments have been withheld from such as were not faithful and loyal to the Constitution and the Union. In pursuance of this policy scarcely any payments have been made, since my counexion with this office, to parties residing in either of the eleven rebellious States, except in that portion of western Virginia wherein mail service was restored; and numerous sums, which are large in the aggregate, have been withheld from mail contractors and others in the States of Maryland, Kentucky, and Missouri, by reason of their complicity with the rebellion.

The collection of the revenues of the department being an object of primary importance, vigorous efforts have been made to collect the balances due from late postmasters. And, notwithstanding the impossibility of recovering any portion of the large amount due by late postmasters in the rebellious States, it affords me pleasure to state that the sum actually collected by the office during the year, amounting to $297,235 06, greatly exceeds that of any previous year. since the organization of the bureau in 1836.

year for

One hundred and sixty-eight suits have been instituted during the the recovery of sums due to the United States, amounting in the aggregate to $53,154 17.

The extensive and complicated postal accounts between the United States and foreign governments have been regularly and promptly adjusted.

The compilation of that portion of the "Biennial Register" that pertains to the Post Office Department, and which constituted nearly three-fourths of the last Register, requiring great labor, has been carefully completed.

The number of changes of postmasters reported by the Post Office Department, requiring the final adjustment of their accounts, was .... The number of late postmasters' accounts in charge of the office... The number of present postmasters' accounts in charge of the office.. The number of quarterly accounts of postmasters adjusted, audited, and registered...

9,677

31,083

28,586

105,066

The number of accounts of mail contractors audited and reported to the Postmaster General for payment.....

21,316

The number of accounts of special contractors and mail messengers audited and reported for payment. . . .

The number of accounts of special and route agents audited and reported for payment...

2,432

19,116

The number of miscellaneous accounts audited and reported for pay

ment.

The number of accounts of United States attorneys, and marshals, and of clerks of United States courts, adjusted and reported for pay

684

ment.

The number of "collection orders" issued to contractors

The number of "collection drafts" issued....

The number of "department drafts" registered

The number of "department warrants" registered.
The number of letters received...

121

83,551

4,526

13,460

8,517

135,372

The number of letters prepared, recorded, and mailed .

68,464

The number of folio-post pages of correspondence recorded in the "miscellaneous" letter book.

964

The number of pages recorded in the "collection" letter book..

2.401

The number of pages recorded in the "suit" letter book

205

The number of pages recorded in the "report" letter book
The number of accounts on the legers...

133

85,328

The number of corrected quarterly accounts of postmasters copied, restated, and mailed ...

18,216

The number of stamp and stamped envelope accounts examined, compared, and restated...

105,066

But it is utterly impossible, in a report of this description, to present a just view of the extensive and diversified labors performed in this bureau, embracing, as they do, the functions of an auditor, comptroller, register, and solicitor. And I am free to confess that my experience, though comparatively limited, has fully satisfied me that a clerical force fully adequate to the prompt, efficient, and satisfactory discharge of these various duties, has not heretofore been employed in the office.

In conclusion, I beg leave to repeat the closing words of my report to the Postmaster General:

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When I entered upon the discharge of the duties of this bureau, on the 22d of April last, the business of nearly every division was much in arrears. Since then, competent and efficient clerks have, by appointment of the Secretary of the Treasury, taken the places of such as had proven to be derelict in duty and unfaithful to the trust committed to them; strict and salutary disciplinary rules and regulations have been adopted and enforced; and the business of the office, I am happy to state, is now in a most prosperous condition.”

"To the zeal, fidelity, and capacity of the clerical corps now employed in this bureau, I cheerfully acknowledge my indebtedness for the present satisfactory condition of the entire business of the office."

I have the honor to be, very respectfully,

Hon. S. P. CHASE,

Secretary of the Treasury.

G. ADAMS, Auditor.

G.

Statement exhibiting outline of current business in the office of the First Comptroller of the Treasury during the fiscal year ending June 30, 1861.

The following named warrants of the Secretary of the Treasury have been countersigned, entered in blotters, and posted, to wit:

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The accounts described as follows, reported to this office by the First and Fifth Auditors, and the Commissioners of the General Land office, have been revised and certified to the Register of the Treasury, to wit:

774

Judiciary-Embracing the accounts of marshals for expenses of the United States courts; of district attorneys, clerks of United States circuit and district courts, and United States commissioners, for per diem and fees, rent of court-rooms, &c. ... Diplomatic and Consular.-Embracing accounts of foreign ministers for salary and contingent expenses; of United States secretaries of legation for salary; of consuls general, of consuls and commercial agents, for salary, and disbursements for relief of destitute American seamen; for passage from foreign ports to the United States of destitute and criminal American seamen and witnesses; of United States commissioners under reciprocity treaty, &c.... Public Lands.-Embracing accounts of receivers of public money; of receivers acting as disbursing agents; of surveyors general and deputy surveyors; of lands erroneously sold; of the several States for percentage on lands sold within their limits, &c ... Salaries.-Embracing accounts for salaries of United States supreme, district, and territorial judges, attorneys, marshals, local inspectors, the clerks and other employés in the executive departments, &c. .... 1,279 Public Debt.-Embracing accounts for redemption of United States stock and treasury notes, interest on public debt, &c.. Public Printing-Embracing accounts for public printing, binding, and

paper

1,312

2,279

1,169

199

Mint and Branches.-Embracing accounts of gold, silver, and cent bul-
lion; of ordinary expenses, repairs, &c. ....
Territorial.-Embracing accounts of the governors of Territories, for
contingent expenses, erection of public buildings and purchase of
libraries; of secretaries of Territories, for legislative and contingent
expenses

Miscellaneous.-Embracing accounts of the Coast Survey; of the Com-
missioner of Public Buildings, the Insane Asylum; of the United
States Treasurer, penitentiary, for horses lost in the service of the
United States, Texas debt, suppression of the slave trade, Clerk of the
House of Representatives, and the Secretary of the Senate, &c.....
Bonds entered, filed, and indexed...

64

49

972

250

Letters written on all subjects connected with the business of the office. 3,572

There have been also regularly entered and filed the semi-annual emolument returns made by the United States marshals, attorneys, and clerks of courts, in pursuance of the third section of the act of February 26, 1853. Also all requisitions made from time to time for advances to United States marshals, territorial officers, treasurers of the mint and branches, to disbursing agents, &c., have been examined and reported upon.

Many other duties have been performed, arising from the necessary business of the office, which need not be particularized,

ELISHA WHITTLESEY,

DECEMBER 2, 1861.

H.

Comptroller.

TREASUY DEPARTMENT,

Second Comptroller's Office, November 29, 1861.

SIR: In compliance with directions from your department, I have the honor to submit the following report of the operations of this office during the fiscal year ending the 30th June last.

The number of accounts of disbursing officers, clainants, &c., received, acted upon, passed, and recorded, during the year, was as follows, viz:

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These accounts are those connected with and embracing expenditures by the pay department of the army, the Indian bureau, the recruiting branch of the service, the medical and hospital and ordnance departments, reported by the Second Auditor; those belonging to the quartermaster's, subsistence, and engi neer departments, and of the Pension bureau, reported by the Third Auditor; and those of pursers or paymasters in the navy and in the marine corps, and of navy agents and navy pension agents, reported by the Fourth Auditor; all of which, after being received at this office, undergo a critical examination with reference to the legality and correctness of the payments, as well as their applicability to the specific appropriations to which the amounts disbursed in those accounts are chargeable. Many of them embrace large numbers of vouchers,

and include heavy expenditures, and not only require much time, but a high degree of efficiency and experience in their investigation. I have reason to believe that the work thereon has been promptly and satisfactorily performed. The total amount embraced in these settlements was $34,320,068 27.

In addition to the above, there has been reported to and examined in this office a number of "certificate" accounts, showing balances due officers and soldiers who have resigned, been discharged, or deceased, and of seamen, their heirs, administrators, &c. The amount ascertained to be due upon such certificates is made payable by disbursing officers of the army and navy, according to the branch of service to which the individual for whose services the claim is allowed belonged. These claims originate in the Second and Fourth Auditors' offices respectively, and during the fiscal year there were reported and acted upon in this office, as follows, viz:

Accounts certified to be drawn by Second Auditor..
Accounts certified to be drawn by Fourth Auditor.

Making a total of..

334

359

693

Drawn by the Secretary of the Interior:

Refunding requisitions

The number of requisitions upon the Secretary of the Treasury received, examined, countersigned, and recorded upon the books of this office was as follows:

Pay or advance requisitions..

946

55

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There were received and filed, during the year, 1,674 letters upon official business, the answers to which cover 285 pages of folio-post of the letter book. All the annual statements for Congress required by the law of May 1, 1820, have been promptly transmitted in duplicate to the Secretaries of the Interior, of War, and of the Navy. These statements exhibited the balances of the several appropriations remaining upon the books on the 1st of July, 1859; the appropriations made for the service of the fiscal year 1859-'60; the repayments and transfers in that year; the amount applicable under each appropriation, and the amount drawn by requisitions during the same period; and, finally, the balances remaining unexpended on June 30, 1860, with such appropriations as were carried to the surplus fund.

The revision of accounts required of this office, under the regulations of the Executive, for carrying into effect the provisions of the treaties of October 26, 1852, and of May 24, 1854, with the Chickasaw tribe of Indians, has been duly made, and the record kept up.

Other usual and prescribed duties of this office-embracing decisions on cases specially reported from the Second, Third, and Fourth Auditors, and from the bureaus and offices of the War, Navy, and Interior Departments; filing official

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